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Note 15 - Reserves for Losses and Loss Adjustment Expenses - Reserves Balance for Losses and Loss Adjustment Expenses (Details) - USD ($)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Losses and LAE at January 1 $ 1,690,579 $ 1,381,526
Provision for losses and LAE claims arising in current year 1,281,128 943,706
Provision for losses and LAE claims arising in prior year 885,000 887,500
Provision for losses and LAE claims arising in total incurred 2,166,128 1,831,206
Losses and LAE payments for claims arising in current year 974,960 100,277
Losses and LAE payments for claims arising in prior years 228,117 938,472
Losses and LAE payments for claims arising in total payments 1,203,077 1,038,749
Less reinsurance recoverable 455,000 365,000
Losses and LAE at September 30, $ 2,198,630 $ 1,808,983