Note 1 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

Property, Plant and Equipment [Table Text Block]

	As of
	September 30,			December 31,
	2022			2021
Automobiles	$	637,306		$	507,889
Furniture and fixtures		516,413			512,268
Computer equipment and software		4,643,990			4,350,118
Home office		4,016,998			4,016,998
Total cost		9,814,707			9,387,273
Accumulated depreciation		(6,499,976	)		(6,243,055	)
Net property and equipment	$	3,314,731		$	3,144,218

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Nine-Months Ended September 30,
	2022			2021
Beginning balance	$	2,920,027		$	5,520,091
Other comprehensive loss before reclassification		(12,370,634	)		(1,729,126	)
Amount reclassified from accumulated other comprehensive loss		496			(97,384	)
Net current period other comprehensive loss		(12,370,138	)		(1,826,510	)
Ending balance	$	(9,450,111	)	$	3,693,581

Comprehensive Income (Loss) [Table Text Block]

	Three-Month Periods Ended September 30,
	2022								2021
	Pre-tax			Tax		After-tax			Pre-tax			Tax		After-tax
Other comprehensive loss, net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding losses arising during the period	$	(4,315,110	)	$	906,173	$	(3,408,937	)	$	(748,597	)	$	157,205	$	(591,392	)
Reclassification adjustment for losses (gains) included in net earnings		—			—		—			(113,397	)		23,814		(89,583	)
Total other comprehensive loss	$	(4,315,110	)	$	906,173	$	(3,408,937	)	$	(861,994	)	$	181,019	$	(680,975	)

	Nine-Month Periods Ended September 30,
	2022									2021
	Pre-tax			Tax			After-tax			Pre-tax			Tax		After-tax
Other comprehensive (loss) earnings, net of tax
Unrealized gains and losses on AFS investments:
Unrealized holding losses arising during the period	$	(15,659,030	)	$	3,288,396		$	(12,370,634	)	$	(2,188,767	)	$	459,641	$	(1,729,126	)
Reclassification adjustment for losses (gains) included in net earnings		628			(132	)		496			(123,271	)		25,887		(97,384	)
Total other comprehensive loss	$	(15,658,402	)	$	3,288,264		$	(12,370,138	)	$	(2,312,038	)	$	485,528	$	(1,826,510	)

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

Amounts Reclassified from
Accumulated Other Comprehensive Earnings
	Three-Month Periods Ended					Nine-Month Periods Ended
Details about Accumulated Other	September 30,					September 30,						Affected Line Item in the Statement
Comprehensive Earnings Component	2022		2021			2022			2021			where Net Earnings is Presented
Unrealized (gains) on AFS investments:
	$	—	$	(113,397	)	$	628		$	(123,271	)	Net realized investment (gains)
		—		23,814			(132	)		25,887		Income tax expense
Total reclassification adjustment, net of tax	$	—	$	(89,583	)	$	496		$	(97,384	)