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Note 14 - Income Tax Provision - Reconciliation of Income Tax Provision (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Taxes at federal statutory rate $ 4,979 $ 103,369
Taxes at federal statutory rate, percent 21.00% 21.00%
State and local income tax, net of federal income tax effect $ 3,797 $ 0
State and local income tax, net of federal income tax effect, percent 16.00% 0.00%
Re-rate of state deferreds $ 21,383 $ 48,564
Re-rate of state deferreds, percent 90.20% 9.90%
REIT minimum state and local income tax $ 20,468 $ 0
REIT minimum state and local income tax, percent 86.30% 0.00%
Other - Other investment write off $ 382,622 $ 0
Other - Other investment write off, percent 1613.80% 0.00%
Other - True-up adjustments $ 7,115 $ 0
Other - True-up adjustments, percent 30.00% 0.00%
Other - Partnership basis true-up $ 22,806 $ (91,078)
Other - Partnership basis true-up, percent 96.20% (18.50%)
Total income tax (benefit) expense $ 463,170 $ 60,855
Total income tax (benefit) expense, percent 1954.00% 12.40%