Consolidated Statements of Cash Flows (unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOW FROM OPERATING ACTIVITIES:
NET INCOME	$ 746,881	$ 361,851
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES:
Depreciation	30,619	19,139
Amortization of right to use asset - operating lease	84,883	85,978
Amortization of finance lease asset	9,942	9,942
Provision for credit losses	771,830	631,174
Amortization of loan origination fees	1,182	85,557
Options issued for services	14,100	21,150
Changes in operating assets and liabilities:
(Increase)/Decrease in prepaid expenses and other current assets	(72,168)	87,788
(Increase)/Decrease in deferred tax asset, net	(84,000)	(74,836)
Increase/(Decrease) in drafts payable	970,764	1,178,938
Increase/(Decrease) in accrued expenses and other current liabilities	150,522	166,081
Increase/(Decrease) in operating lease liability	(84,882)	(85,978)
Net cash provided by operating activities	2,539,673	2,486,784
CASH FLOWS FROM INVESTING ACTIVITIES:
Disbursements under premium finance contracts receivable, net	(7,817,479)	(10,913,030)
Payments made on cash surrender value of life insurance	(40,544)	(38,458)
Proceeds from loan on cash surrender value of life insurance	641,934	0
Sale of property and equipment	19,571	0
Purchases of property and equipment	(59,646)	(9,121)
Net cash used in investing activities	(7,256,164)	(10,960,609)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash overdraft	304,620	34,390
Proceeds of line of credit, net of repayments	1,414,011	8,652,392
Proceeds from notes payable	2,148,689	91,668
Repayment of notes payable	(100,000)	(713,576)
Proceeds from notes payable - stockholders and related parties	1,028,000	180,000
Repayment of notes payable - stockholders and related parties	(10,000)	(27,000)
Repayment of finance lease obligation	(9,810)	(9,309)
Proceeds of other loans	43,000	0
Repayment of other loans	(87,008)	(68,801)
Dividends paid on Series A Convertible Preferred Stock	(58,100)	(87,150)
Net cash provided by financing activities	4,673,402	8,052,614
NET CHANGE IN CASH	(43,089)	(421,211)
CASH AT THE BEGINNING OF THE PERIOD	45,239	421,211
CASH AT THE END OF THE PERIOD	2,150	0
Cash paid during the period for:
Income taxes	336,652	75,546
Interest paid	3,361,503	2,648,253
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