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CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
3 Months Ended
Mar. 31, 2022
Mar. 31, 2021
Cash flows from operating activities:    
Net increase in net assets resulting from operations $ 412,111 $ 1,745,042
Adjustments to reconcile net increase (decrease) in net assets resulting from operations to net cash provided (used) in operating activities:    
Net change in unrealized depreciation on investments 22,047 513,250
Net realized gain on investments (138,770) (2,907,999)
Purchases of investments (7,025,000) (9,430,664)
Proceeds from sales of investments 1,152,898 5,036,657
Deferred income taxes (6,000) 662,691
Changes in operating assets and liabilities:    
Prepaid expenses and other assets 59,000 (62,043)
Interest and dividends receivable (238,643) (144,136)
Receivable for investment sales   19,313
Accounts payable and other liabilities 35,229 21,763
Deferred interest income 272,000 144,000
Accrued income taxes 165,000  
Payable for investment purchase (1,900,000)  
Net cash used in operating activities (7,190,128) (4,402,126)
Cash flows from financing activities:    
Proceeds from line of credit 5,325,000  
Payments for common stock dividend   (539,296)
Net cash provided (used) by financing activities 5,325,000 (539,296)
Net decrease in cash (1,865,128) (4,941,422)
Cash, beginning of period 1,936,148 5,440,579
Cash, end of period $ 71,020 499,157
Non-cash financing activities:    
Common shares issued as consideration for investment   $ 5,750