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Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:    
Net income $ 5,110,977 $ 5,590,936
Adjustments to reconcile net income to net cash provided by operating activities -    
Amortization of deferred financing costs 112,900 88,664
Depreciation 4,983 4,870
Non-cash compensation expense 13,065 13,065
Adjustment to right-of-use asset - operating lease and liability (2,230) (84)
Changes in operating assets and liabilities:    
Interest and other fees receivable on loans (134,914) (552,755)
Other assets (3,226) 705
Accounts payable and accrued expenses (58,989) (63,057)
Deferred origination fees (113,500) (150,485)
Net cash provided by operating activities 4,929,066 4,931,859
Cash flows from investing activities:    
Issuance of short-term loans (35,323,194) (41,538,217)
Collections received from loans 40,636,706 49,089,982
Purchase of fixed assets (418) (4,018)
Net cash provided by investing activities 5,313,094 7,547,747
Cash flows from financing activities:    
Repayment of lines of credit (47,419,805) (54,893,630)
Proceeds from lines of credit 48,593,063 46,169,166
Repayment of senior secured notes (6,000,000)
Dividends paid (5,261,780) (5,233,408)
Purchase of treasury shares (28,558) (9,800)
Deferred financing costs incurred (98,603) (2,167)
Net cash used in financing activities (10,215,683) (13,969,839)
Net increase (decrease) in cash and restricted cash 26,477 (1,490,233)
Cash and restricted cash, beginning of year [1] 201,762 1,691,995
Cash and restricted cash, end of year [1] 228,239 201,762
Supplemental Disclosure of Cash Flow Information:    
Cash paid during the period for taxes 1,210 650
Cash paid during the period for interest 1,663,329 2,323,520
Cash paid during the period for operating leases 64,253 63,084
Supplemental Schedule of Noncash Financing Activities: Dividend declared and payable 1,314,732 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 $ 427,627
[1] At December 31, 2025 and 2024, cash and restricted cash included $23,350 and $23,750, respectively, of restricted cash.