Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net income	$ 1,476,211	$ 1,259,642
Adjustments to reconcile net income to net cash provided by operating activities -
Amortization of deferred financing costs	21,954	27,540
Adjustment to operating lease right-of-use asset and liability	121	685
Depreciation	1,055	892
Non-cash compensation expense	3,266	3,266
Changes in operating assets and liabilities:
Interest receivable on loans	(118,931)	104,455
Other assets	(35,153)	(35,189)
Accounts payable and accrued expenses	(31,600)	(28,043)
Deferred origination fees	(63,996)	(18,272)
Net cash provided by operating activities	1,252,927	1,314,976
Cash flows from investing activities:
Issuance of short-term loans	(9,650,271)	(13,734,803)
Collections received from loans	10,102,525	16,285,581
Purchase of fixed assets		(5,085)
Net cash provided by investing activities	452,254	2,545,693
Cash flows from financing activities:
Repayment of line of credit, net	(1,701,661)	(2,413,957)
Dividend paid	(1,287,073)	(1,436,868)
Purchase of treasury shares	(9,800)
Deferred financing costs incurred		(38,192)
Net cash used in financing activities	(2,998,534)	(3,889,017)
Net decrease in cash	(1,293,353)	(28,348)
Cash and cash - restricted, beginning of period	1,691,995	103,540
Cash and cash - restricted, end of period	398,642	75,192
Supplemental Disclosure of Cash Flow Information
Cash paid during the period for interest	667,488	636,990
Cash paid during the period for operating leases	16,370	15,917
Supplemental Schedule of Noncash Financing Activities:
Dividend declared and payable	1,315,445	1,293,181
Loan holdback relating to mortgage receivable		17,500
The components of cash and cash - restricted are as follows:
Cash	87,097	75,192
Cash - restricted	$ 311,545