Consolidated Balance Sheets - USD ($)	Dec. 31, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash	$ 1,716	$ 45,239
Premium finance contracts and related receivable, net of allowance for credit losses of $1,969,007 and $1,501,593 at December 31, 2024 and December 31, 2023, respectively	63,857,557	60,739,699
Prepaid expenses and other current assets	414,411	307,206
TOTAL CURRENT ASSETS	64,273,684	61,092,144
Property and equipment, net	134,179	122,500
Operating lease assets	203,119	80,840
Finance lease assets	25,408	38,664
OTHER ASSETS
Cash surrender value of life insurance	705,593	650,237
Deferred tax asset	505,000	391,000
TOTAL OTHER ASSETS	1,210,593	1,041,237
TOTAL ASSETS	65,846,983	62,375,385
CURRENT LIABILITIES
Cash overdraft	328,421	168,543
Line of credit, net	41,216,068	42,374,715
Drafts payable	2,080,810	2,681,359
Note payable - current portion	3,616,940	2,181,400
Note payable - stockholders and related parties - current portion	376,000	310,000
Other loans - current portion	45,705	92,785
Operating lease obligation - current portion	114,230	50,594
Finance lease obligation - current portion	13,875	13,166
Accrued expenses and other current liabilities	1,915,223	1,555,044
TOTAL CURRENT LIABILITIES	49,707,272	49,427,606
LONG-TERM LIABILITIES
Note payable, net of current portion	5,376,557	4,684,157
Note payable - stockholders and related parties, net of current portion	2,663,040	1,778,000
Life insurance policy loan	646,011	0
Other loans, net of current portion	0	31,139
Operating lease obligation, net of current portion	88,888	30,246
Finance lease obligation, net of current portion	13,518	27,393
TOTAL LONG-TERM LIABILITIES	8,788,014	6,550,935
TOTAL LIABILITIES	58,495,286	55,978,541
COMMITMENTS AND CONTINGENCIES (see Note 15)
STOCKHOLDERS' EQUITY:
Preferred stock, par value $0.001 per share; 20 million shares authorized, 600,000 shares designated as Series A - convertible, 166,000 issued and outstanding at December 31, 2024 and December 31, 2023	166	166
Common stock, par value $0.001 per share; 100 million shares authorized, 3,001,216 and 2,905,016 shares issued and outstanding at December 31, 2024 and December 31, 2023, respectively	3,001	2,905
Additional paid in capital	3,502,815	3,411,851
Retained earnings	3,845,715	2,981,922
TOTAL STOCKHOLDERS' EQUITY	7,351,697	6,396,844
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 65,846,983	$ 62,375,385