Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 147,800	$ 421,211
Premium finance contracts and related receivable, net of allowance for credit losses of $1,230,263 and $1,129,498 at June 30, 2023 and December 31, 2022, respectively	55,778,974	49,474,903
Prepaid expenses and other current assets	393,724	348,795
TOTAL CURRENT ASSETS	56,320,498	50,244,909
Property and equipment, net	98,424	103,591
Operating lease assets	139,465	196,407
Finance lease assets	45,292	51,920
OTHER ASSETS
Cash surrender value of life insurance	618,362	603,816
Deferred tax asset	317,000	288,164
TOTAL OTHER ASSETS	935,362	891,980
TOTAL ASSETS	57,539,041	51,488,807
CURRENT LIABILITIES
Line of credit, net	38,032,709	32,713,625
Drafts payable	2,861,946	1,827,884
Note payable - current portion	1,579,091	1,340,597
Note payable - stockholders and related parties - current portion	587,000	109,000
Payroll Protection Program loan - current portion	99,963	91,852
Operating lease obligation - current portion	90,597	122,554
Finance lease obligation - current portion	12,826	12,494
Accrued expenses and other current liabilities	1,492,045	1,317,699
TOTAL CURRENT LIABILITIES	44,756,177	37,535,705
LONG-TERM LIABILITIES
Note payable, net of current portion	5,127,922	5,946,324
Note payable - stockholders and related parties, net of current portion	1,341,000	1,816,000
Payroll Protection Program loan, net of current portion	77,649	123,924
Operating lease obligation, net of current portion	48,868	73,853
Finance lease obligation, net of current portion	34,062	40,559
TOTAL LONG-TERM LIABILITIES	6,629,501	8,000,660
TOTAL LIABILITIES	51,385,678	45,536,365
COMMITMENTS AND CONTINGENCIES (see Note 14)
STOCKHOLDERS' EQUITY:
Common stock, par value $0.001 per share; 100 million shares authorized, 2,905,016 shares issued and outstanding at June 30, 2023 and December 31, 2022	2,905	2,905
Additional paid in capital	3,397,751	3,383,651
Retained earnings	2,752,541	2,565,720
TOTAL STOCKHOLDERS' EQUITY	6,153,363	5,952,442
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	57,539,041	51,488,807
Series A Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock, value	$ 166	$ 166