Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 421,211	$ 20,987
Premium finance contracts and related receivable, net	49,474,903	46,674,273
Prepaid expenses and other current assets	348,795	538,139
TOTAL CURRENT ASSETS	50,244,909	47,233,399
PROPERTY AND EQUIPMENT, NET	103,591	83,794
OPERATING LEASE ASSETS	196,407	228,954
FINANCE LEASE ASSETS	51,920	65,176
OTHER ASSETS
Cash surrender value of life insurance	603,816	559,877
Deferred tax asset	288,164	347,000
TOTAL OTHER ASSETS	891,980	906,877
TOTAL ASSETS	51,488,807	48,518,200
CURRENT LIABILITIES
Cash overdraft	0	153,264
Line of credit, net	32,713,625	30,476,375
Drafts payable	1,827,884	1,935,278
Note payable - current portion	1,340,597	2,285,023
Note payable - stockholders and related parties - current portion	109,000	862,000
Payroll Protection Program loan - current portion	91,852	271,000
Operating lease obligation - current portion	122,554	104,880
Finance lease obligation - current portion	12,494	11,857
Accrued expenses and other current liabilities	1,317,699	1,512,528
TOTAL CURRENT LIABILITIES	37,535,705	37,612,205
LONG-TERM LIABILITIES
Note payable, net of current portion	5,946,324	4,964,787
Note payable - stockholders and related parties, net of current portion	1,816,000	1,229,302
Payroll Protection Program loan, net of current portion	123,924	0
Operating lease obligation, net of current portion	73,853	124,074
Finance lease obligation, net of current portion	40,559	53,053
TOTAL LONG-TERM LIABILITIES	8,000,660	6,371,216
TOTAL LIABILITIES	45,536,365	43,983,421
STOCKHOLDERS' EQUITY:
Common stock, par value $.001 per share; 100 million shares authorized, 2,905,016 and 2,905,016 shares issued and outstanding at December 31, 2022 and December 31, 2021, respectively	2,905	2,905
Additional paid in capital	3,383,651	2,682,995
Retained earnings	2,565,720	1,848,780
TOTAL STOCKHOLDERS' EQUITY	5,952,442	4,534,779
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	51,488,807	48,518,200
Series A Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock, value	$ 166	$ 99