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Note 10 - Income Taxes - Reconciliation of Income Tax Provision (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Federal income tax at statutory rate $ 644,659 $ (1,941,583)
State tax income taxes, net of federal benefit (138,994) (1,118,721)
Non-controlling interest (1,126,491) (213,753)
Provision to return adjustments (1,092,238) 129,405
Limitation on deduction for officer compensation 539,138 0
Permanent differences 60,886 137,649
State rate change 719,612 0
Valuation allowance 15,877 14,510
Other 102,730 13,755
Total income tax benefit $ (274,821) $ (2,978,738)