Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 96,848	$ 20,987
Premium finance contracts and related receivable, net	52,677,309	46,674,273
Prepaid expenses and other current assets	199,601	538,139
TOTAL CURRENT ASSETS	52,973,758	47,233,399
PROPERTY AND EQUIPMENT, NET	85,824	83,794
OPERATING LEASE ASSETS	224,324	228,954
FINANCE LEASE ASSETS	55,234	65,176
OTHER ASSETS
Cash surrender value of life insurance	596,087	559,877
Deferred tax asset	344,000	347,000
TOTAL OTHER ASSETS	940,087	906,877
TOTAL ASSETS	54,279,227	48,518,200
CURRENT LIABILITIES
Cash overdraft	0	153,264
Line of credit, net	35,363,636	30,476,375
Drafts payable	2,141,140	1,935,278
Note payable - current portion	896,756	2,285,023
Note payable - stockholders and related parties - current portion	37,000	862,000
Payroll Protection Program loan - current portion	91,620	271,000
Operating lease obligation - current portion	120,791	104,880
Finance lease obligation - current portion	12,332	11,857
Accrued expenses and other current liabilities	1,338,192	1,512,528
TOTAL CURRENT LIABILITIES	40,001,467	37,612,205
LONG-TERM LIABILITIES
Note payable, net of current portion	6,372,054	4,964,787
Note payable - stockholders and related parties, net of current portion	1,878,000	1,229,302
Payroll Protection Program loan - net of current portion	146,975	0
Operating lease obligation, net of current portion	103,533	124,074
Finance lease obligation, net of current portion	43,744	53,053
TOTAL LONG-TERM LIABILITIES	8,544,306	6,371,216
TOTAL LIABILITIES	48,545,773	43,983,421
STOCKHOLDERS' EQUITY:
Preferred stock, par value $.001 per share; 20 million shares authorized, 600,000 shares designated as Series A - convertible, 166,000 and 99,000 issued and outstanding at September 30, 2022 and December 31, 2021, respectively	166	99
Common stock, par value $.001 per share; 100 million shares authorized, 2,905,016 and 2,905,016 shares issued and outstanding at September 30, 2022 and December 31, 2021, respectively	2,905	2,905
Additional paid in capital	3,376,601	2,682,995
Retained earnings	2,353,782	1,848,780
TOTAL STOCKHOLDERS' EQUITY	5,733,454	4,534,779
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 54,279,227	$ 48,518,200