Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
CASH FLOW FROM OPERATING ACTIVITIES:
NET INCOME	$ 979,993	$ 532,402
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES:
Depreciation	40,477	25,292
Amortization of right to use asset - operating lease	113,056	115,567
Amortization of finance lease asset	13,256	13,256
Provision for credit losses	1,254,525	950,815
Amortization of loan origination fees	1,576	104,701
Options issued for services	14,100	28,200
Changes in operating assets and liabilities:
(Increase)/Decrease in prepaid expenses and other current assets	(107,205)	41,589
(Increase)/Decrease in deferred tax asset, net	(114,000)	(102,836)
Increase/(Decrease) in drafts payable	(600,549)	853,475
Increase/(Decrease) in accrued expenses and other current liabilities	360,179	237,345
Increase/(Decrease) in operating lease liability	(113,057)	(115,567)
Net cash provided by operating activities	1,842,351	2,684,239
CASH FLOWS FROM INVESTING ACTIVITIES:
Disbursements under premium finance contracts receivable, net	(4,372,383)	(12,215,611)
Payments made on cash surrender value of life insurance	(51,279)	(46,421)
Sale of property and equipment	19,571	18,517
Purchases of property and equipment	(71,727)	(62,718)
Net cash used in investing activities	(4,475,818)	(12,306,233)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash overdraft	159,878	168,543
Proceeds of line of credit, net of repayments	(1,160,223)	9,556,389
Proceeds from loan on cash surrender value of life insurance	641,934	0
Proceeds from notes payable	2,269,440	350,212
Repayment of notes payable	(131,500)	(771,576)
Proceeds from notes payable - stockholders and related parties	1,028,000	190,000
Repayment of notes payable - stockholders and related parties	(10,000)	(27,000)
Repayment of finance lease obligation	(13,166)	(12,494)
Proceeds of other loans	43,000	0
Repayment of other loans	(121,219)	(91,852)
Dividends paid on Series A Convertible Preferred Stock	(116,200)	(116,200)
Net cash provided by financing activities	2,589,944	9,246,022
NET CHANGE IN CASH	(43,523)	(375,972)
CASH AT THE BEGINNING OF THE PERIOD	45,239	421,211
CASH AT THE END OF THE PERIOD	1,716	45,239
Cash paid during the period for:
Income taxes	383,842	78,046
Interest paid	4,448,909	3,704,469
NON-CASH INVESTING AND FINANCING TRANSACTION:
Operating lease assets obtained in exchange for lease liabilities	235,335	0
Common stock issued in exchange for notes payable	$ 76,960	$ 0