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Note 14 - Income Tax Provision (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		December 31, 2025				December 31, 2024
Current income tax expense (benefit)
Federal		$	(25,778	)		$	(17,835	)
State			31,068				30,572
Total current income tax expense (benefit)			5,290				12,737
Deferred income tax expense
Federal			424,119				40,279
State			33,761				7,839
Total deferred income tax expense			457,880				48,118
Total income tax (benefit) expense		$	463,170			$	60,855

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		December 31, 2025								December 31, 2024
Taxes at federal statutory rate		$	4,979				21.0	%		$	103,369				21.0	%
State and local income tax, net of federal income tax effect			3,797				16.0	%			—				0.0	%
Re-rate of state deferreds			21,383				90.2	%			48,564				9.9	%
REIT minimum state and local income tax			20,468				86.3	%			—				0.0	%
Other - Other investment write off			382,622				1613.8	%			—				0.0	%
Other - True-up adjustments			7,115				30.0	%			—				0.0	%
Other - Partnership basis true-up			22,806				96.2	%			(91,078	)			-18.5	%
Total income tax expense		$	463,170				1954	%		$	60,855				12.4	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		For The Years Ended
		2025				2024
Deferred Tax Assets
Deferred Revenue		$	1,398			$	—
State Taxes			—				8
Fixed Asset			145,680				243,662
Basis difference in investments			9,027				54,974
Net operating loss			68,952				—
Total deferred tax asset			225,057				298,644
Deferred Tax Liabilities
State Taxes			(912	)			—
Prepaids			(757	)			—
Net deferred tax assets			223,388				298,644
Net deferred tax assets (liability)		$	223,388			$	298,644

Schedule of Income Taxes Paid [Table Text Block]

Cash Taxes Paid (net of refunds)
FEDERAL		$	29,009
STATE
AL			4,000
CA			20,452
TX			20,659
WI			3,581
OTHER			1,147
TOTAL		$	78,848

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