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Note 15 - Reserves for Losses and Loss Adjustment Expenses - Reserves Balance for Losses and Loss Adjustment Expenses (Details) - USD ($)
 3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Gross reserve for unpaid losses and loss adjustment expenses, beginning of year $ 5,733,444 $ 2,105,579
Less: reinsurance recoverable on unpaid losses 3,283,071 415,000
Net reserve for unpaid losses and loss adjustment expenses, beginning of year 2,450,373 1,690,579
Provision for losses and LAE claims arising in current year 816,563 633,370
Provision for losses and LAE claims arising in prior year (135,890) (59,999)
Total net losses and loss adjustment expense incurred 680,673 573,371
Losses and LAE payments for claims arising in current year 239,500 84,356
Losses and LAE payments for claims arising in prior years (32,186) 196,420
Losses and LAE payments for claims arising in total payments 207,314 280,776
Net reserves for unpaid losses and loss adjustment expenses, end of year 2,923,732 1,983,174
Reinsurance recoverable on unpaid losses, net of allowance 1,674,699 415,000
Gross reserves for unpaid losses and loss adjustment expenses, end of year $ 4,598,431 $ 2,398,174