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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Cash flows from operating activities:    
Net income $ 3,988,282 $ 4,284,550
Adjustments to reconcile net income to net cash provided by operating activities -    
Amortization of deferred financing costs 66,710 66,427
Adjustment to right-of-use asset - operating lease and liability (1,459) 121
Depreciation 4,007 3,480
Non-cash compensation expense 9,798 9,798
Changes in operating assets and liabilities:    
Interest and other fees receivable on loans (70,895) (484,660)
Other assets (69,940) (35,005)
Accounts payable and accrued expenses (60,678) (83,505)
Deferred origination and other fees (59,801) (100,207)
Net cash provided by operating activities 3,806,024 3,660,999
Cash flows from investing activities:    
Issuance of short-term loans (27,957,494) (29,019,000)
Collections received from loans 35,474,993 33,749,887
Purchase of fixed assets (418) (4,018)
Net cash provided by investing activities 7,517,081 4,726,869
Cash flows from financing activities:    
Repayment of line of credit (40,751,845) (37,297,880)
Proceeds from line of credit 33,373,595 31,315,810
Dividends paid (3,946,335) (3,917,963)
Purchase of treasury shares (9,800)
Deferred financing costs incurred (2,167)
Net cash used in financing activities (11,324,585) (9,912,000)
Net decrease in cash (1,480) (1,524,132)
Cash and restricted cash, beginning of period [1] 201,762 1,691,995
Cash and restricted cash, end of period [2] 200,282 167,863
Supplemental Disclosure of Cash Flow Information:    
Cash paid during the period for taxes 1,210 650
Cash paid during the period for interest 1,346,361 1,816,980
Cash paid during the period for operating leases 47,973 47,779
Supplemental Schedule of Noncash Financing Activities:    
Dividend declared and payable 1,315,445 1,315,445
Loan holdback relating to mortgage receivable 50,000
Supplemental Schedule of Noncash Operating and Investing Activities:    
Reduction in interest receivable in connection with the increase in loans receivable $ 13,122 $ 343,922
[1] At December 31, 2024 and 2023, cash and restricted cash included $23,750 and $1,587,773, respectively, of restricted cash.
[2] At September 30, 2025, cash and restricted cash included $13,847 of restricted cash.