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Note 10 - Income Taxes - Components of Income Tax (Provision) Benefit (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Current federal income tax expense | $ 0 | $ 0
Current state income tax expense | 166,223 | 256,971
Deferred federal income tax benefit | (2,138,204) | (1,004,743)
Deferred state income tax benefit | (1,006,757) | (1,757,161)
Total income tax benefit before valuation allowance | (2,978,738) | (2,504,933)
Valuation allowance | 0 | 0
Total income tax benefit | (2,978,738) | (2,504,933)
Net operating loss carryforwards | 18,672,782 | 7,011,687
Tax credits | 643,945 | 643,945
Lease liabilities | 14,555,615 | 15,644,321
Premium adjustments and IBNR | 580,373 | 906,208
Disallowed interest expense carryforwards | 1,204 | 201,725
Other | 70,452 | 54,714
Total Deferred Tax Assets | 34,524,371 | 24,462,600
Valuation allowance | (846,633) | (832,123)
Net deferred tax assets | 33,677,738 | 23,630,477
Property and equipment | (19,504,745) | (14,785,116)
Intangibles | (8,269,752) | (5,637,973)
Right of use assets | (14,684,988) | (15,721,959)
Investment in unconsolidated subsidiaries | (2,570,253) | (745,464)
Unrealized gain on securities | (759,812) | (1,679,572)
Total deferred tax liabilities | (45,789,550) | (38,570,084)
Net deferred tax liabilities | $ (12,111,812) | $ (14,939,607)

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