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Note 11 - Income Tax Benefit (As Restated) - Components of Income Tax (Provision) Benefit (Details) - USD ($)
 12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Current federal income tax expense (benefit) $ (44,486) $ 513,201
Current state income tax expense (benefit) (12,894) 161,781
Deferred federal income tax expense (benefit) (1,579,511) 1,470,099
Deferred state income tax expense (benefit) 2,224,254 463,432
Total Income Tax Benefit Before Valuation Allowance 587,363 2,608,513
Valuation allowance (587,363) (2,608,513)
Net operating loss carryforward - all as of December 31, 2019 0 8,576,397
Net operating loss carryforward - federal as of December 31, 2020 5,278,699 0
Net operating loss carryforward - state as of December 31, 2020 1,833,257 0
2020 Tax credit carryforwards as of December 31, 2020 366,366 0
Intangibles 47,731 0
Lease liabilities 14,064,430 0
Premium adjustments and IBNR 776,456 0
Unrealized loss on securities 1,126,052 0
Valuation allowance (7,230,229) (6,642,866)
Net Deferred Tax Assets 16,262,762 1,933,531
Property and equipment (1,754,929) 0
Right of use assets (14,311,642) 0
Deferred acquisition costs (187,002) 0
Investment in unconsolidated subsidiaries (9,189) 0
Unrealized loss on securities 0 (1,732,696)
Other 0 (200,835)
Total Deferred Tax Liabilities (16,262,762) (1,933,531)
Net Deferred Tax Assets/Liabilities $ 0 $ 0