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Note 5 - Oil and Gas Leases - Oil and Gas Leasing Activities (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Gross revenues |  |
Royalty interests | $ 380,654 | $ 596,755
Lease fees | 0 | 0
Results of Operations, Revenue from Oil and Gas Producing Activities | 380,654 | 596,755
Production costs | (41,677) | (50,312)
Results before income tax expense | 338,977 | 546,443
Estimated income tax expense | (86,917) | (140,155)
Results of operations from producing activities excluding corporate overhead | $ 252,060 | $ 406,288

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