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Note 5 - Oil and Gas Leases - Oil and Gas Leasing Activities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Gross revenues
Royalty interests	$ 364,907	$ 257,247
Lease fees	0	5,882
Gross Revenue	364,907	263,129
Production costs	(41,685)	(29,379)
Results before income tax expense	323,222	233,750
Estimated income tax expense	(93,734)	(67,788)
Results of operations from producing activities excluding corporate overhead	$ 229,488	$ 165,962

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Income before income taxes for oil and gas producing activities.

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