v3.26.1
SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF CASH AND RESTRICTED CASH IN STATEMENTS OF CASH FLOW

Cash and restricted cash (restricted for debt service coverage) on our unaudited condensed consolidated statements of cash flows consists of the following:

 

   June 30, 2026   June 30, 2025 
Cash  $843,513   $1,957,000 
Restricted cash   963,860    1,418,211 
Total cash and restricted cash  $1,807,373   $3,375,211 
SCHEDULE OF DISAGGREGATION REVENUE

The following table disaggregates the Company’s revenue by line of business, showing commissions earned:

 

Period Ended June 30, 2024  Medical   Life   Property and  Casualty   Total 
                 
Three months ended June 30, 2026  $ 1,370,207   $15,425   $725,183   $2,110,815 
Three months ended June 30, 2025  $2,191,694   $27,783   $867,200   $3,086,677 
Six months ended June 30, 2026  $4,343,186   $31,691   $1,562,730   $5,937,607 
Six months ended June 30, 2025  $5,475,140   $64,730   $1,783,027   $7,322,897 
SCHEDULE OF CONCENTRATIONS OF REVENUES

The following are customers representing 10% or more of total revenue:

 

Insurance Carrier  2026   2025 
   Three Months Ended June 30, 
Insurance Carrier  2026   2025 
Priority Health   17%   19%
BlueCross BlueShield   17%   13%

 

Insurance Carrier  2026   2025 
   Six Months Ended June 30, 
Insurance Carrier  2026   2025 
Priority Health   40%   32%
BlueCross BlueShield   14%   15%