Note 2 - Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Property, Plant and Equipment, Useful Life [Table Text Block]

Furniture and fixtures (in years)	5
Equipment (in years)	7

Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]

Award Type	Number of Awards Outstanding		Vesting Schedule	Income Statement Impact
Restricted stock units		99,766	25% on the second anniversary of January 1, 2023, and thereafter in three equal installments on the subsequent three anniversaries of the initial vesting date, with 100% of the restricted stock vested on the fifth anniversary of the initial vesting, subject to the recipient’s continuous employment.	$	7,233
Restricted stock units		15,750	Fully vested on the date of grant.		68,513
Restricted stock		82,761	25% on the second anniversary of January 1, 2023, and thereafter in three equal installments on the subsequent three anniversaries of the initial vesting date, with 100% of the restricted stock vested on the fifth anniversary of the initial vesting, subject to the recipient’s continuous employment.		6,000
Total outstanding awards		198,277		$	81,746

Disaggregation of Revenue [Table Text Block]

	Three-Month Period Ended March 31,
CrossingBridge Operations Revenue	2023		2022
Advised fund fee revenue	$	1,025,464	$	999,258
Sub-advised fund fee revenue		547,926		707,866
Service fee revenue		153,864		-
Total fee revenue	$	1,727,254	$	1,707,124

Willow Oak Operations Revenue	Three-Month Period Ended March 31, 2023
Management fee revenue	$	15,167
Fund management services revenue		9,346
Performance fee revenue		-
Total revenue	$	24,513