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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, 2024
Sep. 30, 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 1,892,367 2,426,208
Provision for losses and LAE claims arising in prior year 395,263 (535,609)
Total net losses and loss adjustment expense incurred 2,287,630 1,890,599
Losses and LAE payments for claims arising in current year 525,389 1,010,637
Losses and LAE payments for claims arising in prior years 1,055,526 371,910
Losses and LAE payments for claims arising in total payments 1,580,915 1,382,547
Net reserves for unpaid losses and loss adjustment expenses, end of year 3,157,088 2,198,631
Reinsurance recoverable on unpaid losses, net of allowance 1,816,021 479,000
Gross reserves for unpaid losses and loss adjustment expenses, end of year $ 4,973,109 $ 2,677,631