Consolidated Statements of Cash Flows (unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOW FROM OPERATING ACTIVITIES:
NET INCOME	$ 244,921	$ 410,418
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES:
Depreciation	12,515	10,322
Loss on disposal of property and equipment	0	2,167
Amortization of right to use asset - operating lease	56,942	50,931
Amortization of finance lease asset	6,628	6,628
Provision for credit losses	346,781	439,249
Amortization of loan origination fees	57,038	33,508
Options issued for services	14,100	5,778
Warrants issued for services	0	10,800
Changes in operating assets and liabilities:
(Increase)/Decrease in prepaid expenses and other current assets	(44,929)	172,209
(Increase)/Decrease in deferred tax asset, net	(28,836)	3,000
Increase/(Decrease) in drafts payable	1,034,062	331,762
Increase/(Decrease) in accrued expenses and other current liabilities	174,346	(294,099)
Increase/(Decrease) in operating lease liability	(56,942)	(50,931)
Net cash provided by operating activities	1,816,626	1,131,742
CASH FLOWS FROM INVESTING ACTIVITIES:
Disbursements under premium finance contracts receivable, net	(6,650,852)	(4,358,311)
Payments made on cash surrender value of life insurance	(14,546)	(13,653)
Sale of property and equipment	0	4,500
Purchases of property and equipment	(7,348)	(24,800)
Net cash used in investing activities	(6,672,746)	(4,392,264)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash overdraft	0	(153,264)
Proceeds of line of credit, net of repayments	5,262,046	3,285,079
Proceeds from notes payable	91,668	325,000
Repayment of notes payable	(671,576)	(236,000)
Proceeds from notes payable - stockholders and related parties	30,000	25,000
Repayment of notes payable - stockholders and related parties	(27,000)	(181,302)
Repayment of finance lease obligation	(6,165)	(5,851)
Repayment of PPP loan	(38,164)	0
Proceeds from sale of preferred stock	0	400,000
Dividends paid on Series A Convertible Preferred Stock	(58,100)	(34,883)
Net cash provided by financing activities	4,582,709	3,423,779
NET CHANGE IN CASH	(273,411)	163,257
CASH AT THE BEGINNING OF THE PERIOD	421,211	20,987
CASH AT THE END OF THE PERIOD	147,800	184,244
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income taxes	36,041	239,059
Interest paid	1,652,987	879,481
NON-CASH INVESTING AND FINANCING TRANSACTION:
Debt exchanged for Series A Convertible Preferred Stock	$ 0	$ 270,000