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LONG-TERM DEBT AND SHORT-TERM FINANCINGS | 9 Months Ended
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Sep. 30, 2025
Debt Disclosure [Abstract] |
LONG-TERM DEBT AND SHORT-TERM FINANCINGS | NOTE 4. LONG-TERM DEBT AND SHORT-TERM FINANCINGS Long-Term Debt During July 2025, the Company pre-paid $4,997,292 of its long-term Oak Street debt pursuant to proceeds received from the Fortman sale as further described in Note 9. No pre-payment penalty was assessed. The remaining composition of long-term debt, collateralized by certain commission revenues, is as follows: SCHEDULE OF LONG-TERM DEBT
|  | September 30, 2025 |  |  | December 31, 2024 |
Oak Street Funding LLC Term Loan |  | $ | - |  |  | $ | 305,996 |
Oak Street Funding LLC (“Oak Street”) Term Loan for the acquisition of EBS and USBA, variable interest of prime rate plus 2.5%, maturing August 2028, net of deferred financing costs of $0 and $7,950 as of September 30, 2025 and December 31, 2024, respectively |  | $ | - |  |  | $ | 305,996 |
Oak Street Funding LLC Senior Secured Amortizing Credit Facility for the acquisition of CCS, variable interest of prime rate plus 1.5%, maturing December 2028, net of deferred financing costs of $0 and $9,974 as of September 30, 2025, and December 31, 2024, respectively |  |  | - |  |  |  | 507,307 |
Oak Street Funding LLC Term Loan for the acquisition of SWMT, variable interest of prime rate plus 2.0%, maturing April 2029, net of deferred financing costs of $0 and $6,260 as of September 30, 2025 and December 31, 2024, respectively |  |  | - |  |  |  | 593,527 |
Oak Street Funding LLC Term Loan for the acquisition of FIS, variable interest of prime rate plus 2.0%, maturing May 2029, net of deferred financing costs of $0 and $25,209 as of September 30, 2025 and December 31, 2024, respectively |  |  | - |  |  |  | 1,505,894 |
Oak Street Funding LLC Term Loan for the acquisition of ABC, variable interest of prime rate plus 2.0%, maturing September 2029, net of deferred financing costs of $0 and $29,169 as of September 30, 2025 and December 31, 2024, respectively |  |  | - |  |  |  | 2,514,031 |
Oak Street Funding LLC Term Loan for the acquisition of Barra & Associates, LLC, variable interest of prime rate plus 2.5%, maturing May 2032, net of deferred financing costs of $139,267 and $155,337 as of September 30, 2025 and December 31, 2024, respectively |  |  | 5,241,237 |  |  |  | 5,633,564 |
Long term debt |  |  | 5,241,237 |  |  |  | 11,060,319 |
Less: current portion |  |  | (595,483 | ) |  |  | (1,591,919 | )
Long-term debt |  | $ | 4,645,754 |  |  | $ | 9,468,400 |
The following table depicts the maturities of the Company’s outstanding long-term debt. SCHEDULE OF CUMULATIVE MATURITIES OF LONG -TERM LOANS AND CREDIT FACILITIES
Years Ending December 31, |  | Maturities of Long-Term Debt |
2025 (remaining three months) |  | $ | 143,621 |
2026 |  |  | 610,662 |
2027 |  |  | 675,536 |
2028 |  |  | 746,153 |
2029 |  |  | 826,570 |
Thereafter |  |  | 2,377,962 |
Total |  |  | 5,380,504 |
Less: debt issuance costs |  |  | (139,267 | )
Total |  | $ | 5,241,237 |
Short-Term Financings The Company has various short-term notes payable for financed items such as insurance premiums. These are normally paid in equal instalments over a period of twelve months or less and carry interest rates of up to 11.95% per annum. As of September 30, 2025, and December 31, 2024, balances outstanding on short-term financings were $106,406 and $58,829 respectively.

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- Definition The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8A -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A Reference 2: http://www.xbrl.org/2003/role/disclosureRef 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