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Note 9 - Income Taxes - Reconciliation of Income Tax (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Expected income tax expense at federal tax rate $ 100,879 $ 1,993,195
State income tax, net of federal income tax effect (102,475) 763,658
Bank Owned Life Insurance (164,120) (145,929)
Tax exempt interest, net (16,441) (33,849)
Other, net 20,000 37,470
Income Tax Expense (Benefit) $ (162,157) $ 2,614,545