Quarterly report pursuant to Section 13 or 15(d)

CONSOLIDATED SCHEDULE OF PORTFOLIO INVESTMENTS (Unaudited)

v3.23.2
CONSOLIDATED SCHEDULE OF PORTFOLIO INVESTMENTS (Unaudited)
 6 Months Ended 12 Months Ended
Jun. 30, 2023
USD ($)
Units
$ / shares
shares
Dec. 31, 2022
USD ($)
Unit
Units
$ / shares
shares
Schedule of Investments [Line Items]    
Cost $ 60,969,018 $ 55,716,237
Fair Value $ 66,791,743 $ 61,504,259
Investment, Identifier [Axis]: 117,371 Series B Convertible Preferred    
Schedule of Investments [Line Items]    
Date Acquired Aug. 31, 2015 [1],[2],[3] Aug. 31, 2015 [4],[5],[6]
Cost $ 250,000 [1],[2] $ 250,000 [4],[5]
Fair Value $ 250,000 [1],[2],[7],[8] $ 250,000 [4],[5],[9],[10]
Number of Shares Owned | shares 117,371 [1],[2],[11] 117,371 [4],[5],[12]
Investment, Identifier [Axis]: ACV Auctions, Inc, - 194,934 shares    
Schedule of Investments [Line Items]    
Date Acquired [2],[3],[13],[14],[15] Aug. 12, 2016  
Equity [2],[13],[14],[15],[16] 1.00%  
Cost [2],[13],[14],[15] $ 53,094  
Fair Value [2],[7],[8],[13],[14],[15] $ 3,376,907  
Percent of Net Assets [2],[13],[14],[15] 5.50%  
Number of Shares Owned | shares [2],[11],[13],[14],[15] 194,934  
Value of shares owned per share | $ / shares [2],[11],[13],[14],[15] $ 17.32  
Investment, Identifier [Axis]: ACV Auctions, Inc, - 319,934 shares    
Schedule of Investments [Line Items]    
Date Acquired [5],[6],[17],[18],[19]   Aug. 12, 2016
Equity [5],[17],[18],[19],[20]   1.00%
Cost [5],[17],[18],[19]   $ 87,219
Fair Value [5],[9],[10],[17],[18],[19]   $ 2,517,881
Percent of Net Assets [5],[17],[18],[19]   4.40%
Number of Shares Owned | shares [5],[12],[17],[18],[19]   319,934
Value of shares owned per share | $ / shares [5],[12],[17],[18],[19]   $ 7.87
Investment, Identifier [Axis]: Affiliate Investments    
Schedule of Investments [Line Items]    
Beginning Balance $ 38,241,589 $ 30,279,873
Net Change in Unrealized Appreciation (Depreciation) (886,698) 4,692,512
Gross Additions 10,224,889 [21] 7,592,100 [22]
Gross Reductions (4,488,981) [23] (4,322,896) [24]
Ending Balance 43,090,799 38,241,589
Net Realized Gains (Losses) 2,596,094 167,159
Amount of Interest/Dividend/Fee Income $ 2,342,591 [25] $ 3,434,155 [26]
Investment, Identifier [Axis]: Affiliate Investments – Net assets    
Schedule of Investments [Line Items]    
Percent of Net Assets 70.20% [1],[2] 66.30% [5],[17]
Investment, Identifier [Axis]: Affiliate Investments: SciAps, Inc.Type of Investment 113,636 Series C Convertible Preferred    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares   113,636
Investment, Identifier [Axis]: Applied Image, Inc.    
Schedule of Investments [Line Items]    
Cost $ 1,750,000 [1],[2] $ 1,750,000 [4],[5]
Fair Value 1,750,000 [1],[2],[7],[8] 1,750,000 [4],[5],[9],[10]
Beginning Balance 1,750,000 1,750,000
Ending Balance 1,750,000 1,750,000
Amount of Interest/Dividend/Fee Income $ 91,038 [25] $ 184,022 [26]
Investment, Identifier [Axis]: Applied Image, Inc. - $1,750,000 Term Note    
Schedule of Investments [Line Items]    
Date Acquired Dec. 31, 2021 [1],[2],[3] Dec. 31, 2021 [4],[5],[6]
Equity 12.00% [1],[2],[16] 12.00% [4],[5],[20]
Cost $ 1,750,000 [1],[2] $ 1,750,000 [4],[5]
Fair Value $ 1,750,000 [1],[2],[7],[8] $ 1,750,000 [4],[5],[9],[10]
Percent of Net Assets 2.80% [1],[2] 3.00% [4],[5]
Principle Amount [4],[5],[12]   $ 1,750,000
Interest Rate 10.00% [1],[2],[11] 10.00% [4],[5],[12]
Due Date Feb. 01, 2029 [1],[2],[11] Feb. 01, 2029 [4],[5],[12]
Investment owned face amount [1],[2],[11] $ 1,750,000  
Investment, Identifier [Axis]: Applied Image, Inc. - $1,750,000 Term Note at 10%    
Schedule of Investments [Line Items]    
Principle Amount   $ 1,750,000
Interest Rate 10.00% 10.00%
Due Date   Feb. 01, 2029
Investment owned face amount $ 1,750,000  
Beginning Balance 1,750,000 $ 1,750,000
Ending Balance 1,750,000 1,750,000
Amount of Interest/Dividend/Fee Income $ 91,038 [25] $ 184,022 [26]
Investment, Identifier [Axis]: Applied Image, Inc. - Warrant for 1,167 shares    
Schedule of Investments [Line Items]    
Date Acquired [4],[5],[6]   Dec. 31, 2021
Number of Shares Owned | shares 1,167  
Number of Warrants Owned | Units [4],[5],[12]   1,167
Investment, Identifier [Axis]: Applied Image, Inc. -Warrant for 1,167 shares    
Schedule of Investments [Line Items]    
Date Acquired [1],[2],[3] Dec. 31, 2021  
Number of Warrants Owned | Units [1],[2],[11] 1,167  
Investment, Identifier [Axis]: Ares Capital Corporation - 21,000 shares    
Schedule of Investments [Line Items]    
Date Acquired Mar. 16, 2020 [2],[3],[13],[14] Mar. 16, 2020 [5],[6],[17],[18]
Equity 1.00% [2],[13],[14],[16] 1.00% [5],[17],[18],[20]
Cost $ 267,140 [2],[13],[14] $ 267,140 [5],[17],[18]
Fair Value $ 393,470 [2],[7],[8],[13],[14] $ 389,130 [5],[9],[10],[17],[18]
Percent of Net Assets 0.60% [2],[13],[14] 0.70% [5],[17],[18]
Number of Shares Owned | shares 21,000 [2],[11],[13],[14] 21,000 [5],[12],[17],[18]
Investment, Identifier [Axis]: BMP Food Service Supply    
Schedule of Investments [Line Items]    
Cost [1],[2],[27],[28] $ 5,169,953  
Fair Value [1],[2],[7],[8],[27],[28] 5,169,953  
Investment, Identifier [Axis]: BMP Food Service Supply Holdco, LLC    
Schedule of Investments [Line Items]    
Cost [4],[5],[29]   $ 3,100,000
Fair Value [4],[5],[9],[10],[29]   3,100,000
Beginning Balance 3,100,000  
Gross Additions 2,320,000 [21] 3,100,000 [22]
Gross Reductions [23] (250,047)  
Ending Balance 5,169,953 3,100,000
Amount of Interest/Dividend/Fee Income 312,708 [25] $ 33,533 [26]
Investment, Identifier [Axis]: BMP Food Service Supply Holdco, LLC - $2,500,000 Term Note    
Schedule of Investments [Line Items]    
Date Acquired [4],[5],[6],[29]   Nov. 22, 2022
Equity [4],[5],[20],[29]   24.00%
Cost [4],[5],[29]   $ 2,500,000
Fair Value [4],[5],[9],[10],[29]   $ 2,500,000
Percent of Net Assets [4],[5],[29]   5.40%
Principle Amount [4],[5],[12],[29]   $ 2,500,000
Interest Rate [4],[5],[12],[29]   12.00%
Due Date [4],[5],[12],[29]   Nov. 22, 2027
Investment, Identifier [Axis]: BMP Food Service Supply Holdco, LLC - $2,500,000 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount   $ 2,500,000
Interest Rate   12.00%
Due Date   Nov. 22, 2027
Beginning Balance 2,500,000  
Gross Additions [22]   $ 2,500,000
Ending Balance   2,500,000
Amount of Interest/Dividend/Fee Income [26]   33,533
Investment, Identifier [Axis]: BMP Food Service Supply Holdco, LLC - $4,820,000 Term Note at 12%    
Schedule of Investments [Line Items]    
Investment owned face amount $ 4,820,000  
Investment, Identifier [Axis]: BMP Food Service Supply Holdco, LLC - $4,820,000 Term Note at 12%    
Schedule of Investments [Line Items]    
Interest Rate 12.00%  
Beginning Balance $ 2,500,000  
Gross Additions [21] 2,320,000  
Gross Reductions (40,047)  
Ending Balance 4,779,953 2,500,000
Amount of Interest/Dividend/Fee Income [25] $ 312,708  
Investment, Identifier [Axis]: BMP Food Service Supply Holdco, LLC - 16.7% Preferred Interest    
Schedule of Investments [Line Items]    
Date Acquired [1],[2],[3],[27],[28] Nov. 22, 2022  
Cost [1],[2],[27],[28] $ 390,000  
Fair Value [1],[2],[7],[8],[27],[28] $ 390,000  
Membership Interest [4],[5],[12],[28],[29] 16.70%  
Beginning Balance $ 600,000  
Gross Reductions [23] (210,000)  
Ending Balance 390,000 600,000
Investment, Identifier [Axis]: BMP Food Service Supply Holdco, LLC - 24.83% Preferred Interest    
Schedule of Investments [Line Items]    
Cost [4],[5],[29]   600,000
Fair Value [4],[5],[9],[10],[29]   $ 600,000
Membership Interest [4],[5],[12],[29]   24.83%
Beginning Balance $ 600,000  
Gross Additions [22]   $ 600,000
Ending Balance   600,000
Investment, Identifier [Axis]: BMP Food Service Supply Holdco, LLC - 4,820,000 Term Note    
Schedule of Investments [Line Items]    
Date Acquired [1],[2],[3],[27],[28] Nov. 22, 2022  
Equity [1],[2],[16],[27],[28] 17.00%  
Cost [1],[2],[27],[28] $ 4,779,953  
Fair Value [1],[2],[7],[8],[27],[28] $ 4,779,953  
Percent of Net Assets [1],[2],[27],[28] 8.40%  
Interest Rate [1],[2],[11],[27],[28] 12.00%  
Due Date [1],[2],[11],[27],[28] Nov. 22, 2027  
Investment owned face amount [1],[2],[11],[27],[28] $ 4,820,000  
Investment, Identifier [Axis]: BMP Swanson    
Schedule of Investments [Line Items]    
Cost [1],[2],[27] 1,882,359  
Fair Value [1],[2],[7],[8],[27] 1,882,359  
Investment, Identifier [Axis]: BMP Swanson Holdco, LLC    
Schedule of Investments [Line Items]    
Cost [4],[5],[29]   1,833,333
Fair Value [4],[5],[9],[10],[29]   1,833,333
Beginning Balance 1,833,333 1,833,333
Gross Additions [21] 49,026  
Ending Balance 1,882,359 1,833,333
Amount of Interest/Dividend/Fee Income $ 100,360 [25] $ 201,334 [26]
Investment, Identifier [Axis]: BMP Swanson Holdco, LLC - $1,600,000 Term Note    
Schedule of Investments [Line Items]    
Date Acquired Mar. 04, 2021 [1],[2],[3],[27],[30] Mar. 04, 2021 [4],[5],[6],[29]
Equity 9.00% [1],[2],[16],[27],[30] 9.00% [4],[5],[20],[29]
Cost $ 1,649,026 [1],[2],[27],[30] $ 1,600,000 [4],[5],[29]
Fair Value $ 1,649,026 [1],[2],[7],[8],[27],[30] $ 1,600,000 [4],[5],[9],[10],[29]
Percent of Net Assets 3.10% [1],[2],[27],[30] 3.20% [4],[5],[29]
Principle Amount [4],[5],[12],[29]   $ 1,600,000
Interest Rate 12.00% [1],[2],[11],[27],[30] 12.00% [4],[5],[12],[29]
Due Date Sep. 04, 2026 [1],[2],[11],[27],[30] Sep. 04, 2026 [4],[5],[12],[29]
Investment owned face amount [1],[2],[11],[27],[30] $ 1,600,000  
Investment, Identifier [Axis]: BMP Swanson Holdco, LLC - $1,600,000 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount   $ 1,600,000
Interest Rate 12.00% 12.00%
Due Date Sep. 04, 2026 Sep. 04, 2026
Investment owned face amount $ 1,600,000  
Beginning Balance 1,600,000 $ 1,600,000
Gross Additions [21] 49,026  
Ending Balance 1,649,026 1,600,000
Amount of Interest/Dividend/Fee Income $ 100,360 [25] $ 201,334 [26]
Investment, Identifier [Axis]: BMP Swanson Holdco, LLC - Preferred Membership Interest for 9.29%    
Schedule of Investments [Line Items]    
Date Acquired Mar. 04, 2021 [1],[2],[3],[27] Mar. 04, 2021 [4],[5],[6],[29]
Cost $ 233,333 [1],[2],[27] $ 233,333 [4],[5],[29]
Fair Value $ 233,333 [1],[2],[7],[8],[27] $ 233,333 [4],[5],[9],[10],[29]
Membership Interest 9.29% [1],[2],[11],[27] 9.29% [4],[5],[12],[29]
Beginning Balance $ 233,333 $ 233,333
Ending Balance $ 233,333 $ 233,333
Investment, Identifier [Axis]: Barings BDC, Inc. - 40,000 shares    
Schedule of Investments [Line Items]    
Date Acquired Aug. 13, 2020 [2],[3],[13],[14] Aug. 13, 2020 [5],[6],[17],[18]
Equity 1.00% [2],[13],[14],[16] 1.00% [5],[17],[18],[20]
Cost $ 333,352 [2],[13],[14] $ 333,352 [5],[17],[18]
Fair Value $ 314,000 [2],[7],[8],[13],[14] $ 326,400 [5],[9],[10],[17],[18]
Percent of Net Assets 0.50% [2],[13],[14] 0.60% [5],[17],[18]
Number of Shares Owned | shares 40,000 [2],[11],[13],[14] 40,000 [5],[12],[17],[18]
Investment, Identifier [Axis]: Caitec, Inc.    
Schedule of Investments [Line Items]    
Cost $ 3,992,798 [2],[13],[31] $ 3,955,882 [5],[17],[32]
Fair Value $ 3,992,798 [2],[7],[8],[13],[31] $ 3,955,882 [5],[9],[10],[17],[32]
Investment, Identifier [Axis]: Caitec, Inc. - $1,750,000 Subordinated Secured Promissory Note    
Schedule of Investments [Line Items]    
Date Acquired Nov. 06, 2020 [2],[3],[13],[31] Nov. 06, 2020 [5],[6],[17],[32]
Equity 4.00% [2],[13],[16],[31] 4.00% [5],[17],[20],[32]
Cost $ 1,846,399 [2],[13],[31] $ 1,827,941 [5],[17],[32]
Fair Value $ 1,846,399 [2],[7],[8],[13],[31] $ 1,827,941 [5],[9],[10],[17],[32]
Percent of Net Assets 6.50% [2],[13],[31] 6.90% [5],[17],[32]
Principle Amount $ 1,750,000 [2],[11],[13],[31] $ 1,750,000 [5],[12],[17],[32]
Interest Rate 12.00% [2],[11],[13],[31] 12.00% [5],[12],[17],[32]
Reference Rate and Spread (+), PIK [2],[11],[13],[31] 2.00%  
Reference Rate and Spread (+), PIK [5],[12],[17],[32]   2.00%
Due Date Jun. 01, 2026 [2],[11],[13],[31] Jun. 01, 2026 [5],[12],[17],[32]
Investment, Identifier [Axis]: Caitec, Inc. - 150 Class A Units    
Schedule of Investments [Line Items]    
Date Acquired Nov. 06, 2020 [2],[3],[13],[31] Nov. 06, 2020 [5],[6],[17],[32]
Cost $ 150,000 [2],[13],[31] $ 150,000 [5],[17],[32]
Fair Value $ 150,000 [2],[7],[8],[13],[31] $ 150,000 [5],[9],[10],[17],[32]
Number of Units Owned | Units 150 [2],[11],[13],[31] 150 [5],[12],[17],[32]
Investment, Identifier [Axis]: Carlyle Secured Lending Inc. - 86,000 shares    
Schedule of Investments [Line Items]    
Date Acquired Aug. 13, 2020 [2],[3],[13],[14] Aug. 13, 2020 [5],[6],[17],[18]
Equity 1.00% [2],[13],[14],[16] 1.00% [5],[17],[18],[20]
Cost $ 899,749 [2],[13],[14] $ 899,749 [5],[17],[18]
Fair Value $ 1,263,340 [2],[7],[8],[13],[14] $ 1,229,227 [5],[9],[10],[17],[18]
Percent of Net Assets 2.00% [2],[13],[14] 2.10% [5],[17],[18]
Number of Shares Owned | shares 86,000 [2],[11],[13],[14] 86,000 [5],[12],[17],[18]
Investment, Identifier [Axis]: Carolina Skiff LLC - 6.0825% Class A Common    
Schedule of Investments [Line Items]    
Date Acquired Jan. 30, 2004 [1],[2],[27] Jan. 30, 2004 [4],[5],[6],[29]
Equity 7.00% [1],[2],[7],[8],[16],[27] 7.00% [4],[5],[20],[29]
Cost $ 15,000 [1],[2],[27] $ 15,000 [4],[5],[29]
Fair Value $ 1,957,000 [1],[2],[7],[8],[27] $ 1,957,000 [4],[5],[9],[10],[29]
Percent of Net Assets 3.20% [1],[2],[27] 3.40% [4],[5],[29]
Membership Interest 6.0825% [1],[2],[3],[11],[27] 6.0825% [4],[5],[12],[29]
Investment, Identifier [Axis]: Carolina Skiff LLC - 6.0825% Class A Common Membership Interest    
Schedule of Investments [Line Items]    
Membership Interest 6.0825% 6.0825%
Beginning Balance $ 1,957,000 $ 1,300,000
Net Change in Unrealized Appreciation (Depreciation)   657,000
Ending Balance 1,957,000 1,957,000
Amount of Interest/Dividend/Fee Income 299,173 [25] 653,437 [26]
Investment, Identifier [Axis]: Control Investments    
Schedule of Investments [Line Items]    
Beginning Balance 3,536,207  
Net Change in Unrealized Appreciation (Depreciation)   (748,810)
Gross Additions 495,528 [21] 4,285,017 [22]
Ending Balance 4,031,735 3,536,207
Amount of Interest/Dividend/Fee Income $ 339,049 [25] $ 286,855 [26]
Investment, Identifier [Axis]: Control Investments - 6.1 % of net assets ITA Acquisition, LLC.    
Schedule of Investments [Line Items]    
Percent of Net Assets [4],[5],[33]   100.00%
Investment, Identifier [Axis]: Control Investments - 6.1% of net assets    
Schedule of Investments [Line Items]    
Percent of Net Assets [4],[5],[33]   6.10%
Investment, Identifier [Axis]: Control Investments - 6.6% of net assets    
Schedule of Investments [Line Items]    
Percent of Net Assets [34] 6.60%  
Investment, Identifier [Axis]: Control and Affiliate Investments    
Schedule of Investments [Line Items]    
Beginning Balance $ 41,777,796 $ 30,279,873
Net Change in Unrealized Appreciation (Depreciation) (886,698) 3,943,702
Gross Additions 10,720,417 [21] 11,877,117 [22]
Gross Reductions (4,488,981) [23] (4,322,896) [24]
Ending Balance 47,122,534 41,777,796
Net Realized Gains (Losses) 2,596,094 167,159
Amount of Interest/Dividend/Fee Income 2,681,640 [25] 3,721,010 [26]
Investment, Identifier [Axis]: DSD    
Schedule of Investments [Line Items]    
Cost [4],[5],[29],[32]   4,207,282
Fair Value [4],[5],[9],[10],[29],[32]   5,093,980
Investment, Identifier [Axis]: DSD Operating, LLC    
Schedule of Investments [Line Items]    
Beginning Balance 5,093,980 3,826,683
Net Change in Unrealized Appreciation (Depreciation) (886,698) 886,698
Gross Additions 31,652 [21] 380,599 [22]
Gross Reductions [23] (4,238,934)  
Ending Balance   5,093,980
Net Realized Gains (Losses) 2,537,765  
Amount of Interest/Dividend/Fee Income 386,565 [25] 720,247 [26]
Investment, Identifier [Axis]: DSD Operating, LLC - $3,063,276 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount $ 3,063,276 $ 3,063,276
Interest Rate 12.00% 12.00%
Reference Rate and Spread (+), PIK 2.00% 2.00%
Due Date   Sep. 30, 2026
Beginning Balance $ 3,139,782 $ 2,759,183
Gross Additions 31,652 [21] 380,599 [22]
Gross Reductions [23] (3,171,434)  
Ending Balance   3,139,782
Amount of Interest/Dividend/Fee Income $ 324,000 [25] 720,247 [26]
Investment, Identifier [Axis]: DSD Operating, LLC - 1,067 Class A Preferred shares    
Schedule of Investments [Line Items]    
Cost [4],[5],[29],[32]   1,067,500
Fair Value [4],[5],[9],[10],[29],[32]   $ 1,954,198
Number of Shares Owned | shares 1,067 1,067 [4],[5],[12],[29],[32]
Beginning Balance $ 1,954,198 $ 1,067,500
Net Change in Unrealized Appreciation (Depreciation) (886,698) 886,698
Gross Reductions [23] (1,067,500)  
Ending Balance   $ 1,954,198
Net Realized Gains (Losses) 2,537,765  
Amount of Interest/Dividend/Fee Income $ 62,565  
Investment, Identifier [Axis]: DSD Operating, LLC - 1,067 Class B Common shares    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 1,067 1,067
Investment, Identifier [Axis]: DSD Operating, LLC - 1,067 Class B Common sharesInvestments – 66.3% of net assets DSD Operating, LLC Type of Investment 1,067 Class B Preferred Shares.    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares [4],[5],[12],[29],[32]   1,067
Investment, Identifier [Axis]: DSD Operating, LLC - 3,063,276 Term Note    
Schedule of Investments [Line Items]    
Date Acquired [4],[5],[6],[29],[32]   Sep. 30, 2021
Equity [4],[5],[20],[29],[32]   11.00%
Cost [4],[5],[29],[32]   $ 3,139,782
Fair Value [4],[5],[9],[10],[29],[32]   $ 3,139,782
Percent of Net Assets [4],[5],[29],[32]   8.80%
Principle Amount [4],[5],[12],[29],[32]   $ 3,063,276
Interest Rate [4],[5],[12],[29],[32]   12.00%
Reference Rate and Spread (+), PIK [4],[5],[12],[29],[32]   2.00%
Due Date [4],[5],[12],[29],[32]   Sep. 30, 2026
Investment, Identifier [Axis]: FS KKR Capital Corp. - 48,000 shares    
Schedule of Investments [Line Items]    
Date Acquired Mar. 16, 2020 [2],[3],[13],[14] Mar. 16, 2020 [5],[6],[17],[18]
Equity 1.00% [2],[13],[14],[16] 1.00% [5],[17],[18],[20]
Cost $ 755,058 [2],[13],[14] $ 755,058 [5],[17],[18]
Fair Value $ 916,800 [2],[7],[8],[13],[14] $ 835,360 [5],[9],[10],[17],[18]
Percent of Net Assets 1.50% [2],[13],[14] 1.40% [5],[17],[18]
Number of Shares Owned | shares 48,000 [2],[11],[13],[14] 48,000 [5],[12],[17],[18]
Investment, Identifier [Axis]: Filterworks    
Schedule of Investments [Line Items]    
Cost $ 3,546,218 [1],[2],[27],[30] $ 3,398,580 [4],[5],[29],[32]
Fair Value 3,176,969 [1],[2],[7],[8],[27],[30] 3,029,331 [4],[5],[9],[10],[29],[32]
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC    
Schedule of Investments [Line Items]    
Beginning Balance 3,029,331 2,703,611
Gross Additions 147,638 [21] 325,720 [22]
Ending Balance 3,176,969 3,029,331
Amount of Interest/Dividend/Fee Income 187,903 [25] 358,545 [26]
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC - $2,283,702 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount   $ 2,283,702
Interest Rate   12.00%
Reference Rate and Spread (+), PIK   2.00%
Investment interest payable rate   6.00%
Investment modified PIK   8.00%
Due Date   Dec. 04, 2023
Beginning Balance $ 2,633,105 $ 2,446,617
Gross Additions [22]   186,488
Ending Balance   2,633,105
Amount of Interest/Dividend/Fee Income [26]   358,545
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC - $2,283,702 Term Note modified to 11%    
Schedule of Investments [Line Items]    
Reference Rate and Spread (+), PIK 8.00%  
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC - $2,283,702 Term Note modified to 12%    
Schedule of Investments [Line Items]    
Interest Rate 12.00%  
Reference Rate and Spread (+), PIK 2.00%  
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC - $2,283,702 Term Note modified to 3%    
Schedule of Investments [Line Items]    
Principle Amount $ 2,283,702  
Interest Rate 6.00%  
Beginning Balance $ 2,633,105  
Gross Additions [21] 147,638  
Ending Balance 2,780,743 $ 2,633,105
Amount of Interest/Dividend/Fee Income [25] $ 187,903  
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC - 2,283,702 Term Note modified to 11%    
Schedule of Investments [Line Items]    
Reference Rate and Spread (+), PIK 11.00%  
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC - 2,283,702 Term Note modified to 3%    
Schedule of Investments [Line Items]    
Interest Rate 3.00%  
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC - 417.7 shares Class A-0 Units    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 417.7 417.7
Beginning Balance $ 139,232  
Gross Additions [22]   $ 139,232
Ending Balance $ 139,232 $ 139,232
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC - 626.2 shares Class A-1 Units    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 626.2 626.2
Beginning Balance $ 256,994 $ 256,994
Ending Balance $ 256,994 $ 256,994
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC DBA Autotality - $2,283,702 Term Note    
Schedule of Investments [Line Items]    
Date Acquired Nov. 18, 2019 [1],[2],[3],[27],[30] Nov. 18, 2019 [4],[5],[6],[29],[32]
Equity 8.00% [1],[2],[16],[27],[30] 8.00% [4],[5],[20],[29],[32]
Cost $ 2,780,743 [1],[2],[27],[30] $ 2,633,105 [4],[5],[29],[32]
Fair Value $ 2,780,743 [1],[2],[7],[8],[27],[30] $ 2,633,105 [4],[5],[9],[10],[29],[32]
Percent of Net Assets 5.20% [1],[2],[27],[30] 5.30% [4],[5],[29],[32]
Principle Amount [4],[5],[12],[29],[32]   $ 2,283,702
Interest Rate [4],[5],[12],[29],[32]   12.00%
Reference Rate and Spread (+), PIK [4],[5],[12],[29],[32]   2.00%
Investment interest payable rate [4],[5],[12],[29],[32]   6.00%
Investment modified PIK [4],[5],[12],[29],[32]   8.00%
Due Date [4],[5],[12],[29],[32]   Dec. 04, 2023
Investment owned face amount [1],[2],[3],[11],[27],[30] $ 2,283,702  
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC DBA Autotality - $2,283,702 Term Note Modified to 12%    
Schedule of Investments [Line Items]    
Interest Rate [1],[2],[3],[11],[27],[30] 12.00%  
Reference Rate and Spread (+), PIK [1],[2],[3],[11],[27],[30] 2.00%  
Due Date [1],[2],[11],[27],[30],[31] Aug. 30, 2024  
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC DBA Autotality - $2,283,702 Term Note Modified to 3%    
Schedule of Investments [Line Items]    
Interest Rate [1],[2],[3],[11],[27],[30] 3.00%  
Reference Rate and Spread (+), PIK [1],[2],[3],[11],[27],[30] 11.00%  
Due Date [1],[2],[11],[27],[30],[31] Jun. 30, 2023  
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC DBA Autotality - $2,283,702 Term Note Modified to 6%    
Schedule of Investments [Line Items]    
Interest Rate [1],[2],[3],[11],[27],[30] 6.00%  
Reference Rate and Spread (+), PIK [1],[2],[3],[11],[27],[30] 8.00%  
Due Date [1],[2],[11],[27],[30],[31] Nov. 30, 2023  
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC DBA Autotality - 626.2 shares Class A-1 Units    
Schedule of Investments [Line Items]    
Date Acquired Jun. 03, 2022 [1],[2],[3],[27],[30] Jun. 03, 2022 [4],[5],[6],[29],[32]
Cost $ 626,243 [1],[2],[27],[30] $ 626,243 [4],[5],[29],[32]
Fair Value $ 256,994 [1],[2],[7],[8],[27],[30] $ 256,994 [4],[5],[9],[10],[29],[32]
Number of Shares Owned | shares 626.2 [1],[2],[3],[11],[27],[30] 626.2 [4],[5],[12],[29],[32]
Investment, Identifier [Axis]: Filterworks Acquisition USA, LLC DBA Autotality -417.7 shares Class A-0 Units    
Schedule of Investments [Line Items]    
Date Acquired Sep. 30, 2022 [1],[2],[3],[27],[30] Sep. 30, 2022 [4],[5],[6],[29],[32]
Cost $ 139,232 [1],[2],[27],[30] $ 139,232 [4],[5],[29],[32]
Fair Value $ 139,232 [1],[2],[7],[8],[27],[30] $ 139,232 [4],[5],[9],[10],[29],[32]
Number of Shares Owned | shares 417.7 [1],[2],[3],[11],[27],[30] 417.7 [4],[5],[12],[29],[32]
Investment, Identifier [Axis]: GoNoodle, Inc.    
Schedule of Investments [Line Items]    
Cost $ 1,418,898 [31] $ 1,411,831 [5],[17],[32],[35]
Fair Value $ 1,418,898 [7],[8],[31] $ 1,411,831 [5],[9],[10],[17],[32],[35]
Investment, Identifier [Axis]: GoNoodle, Inc. - 1,500,000 Secured Note    
Schedule of Investments [Line Items]    
Date Acquired Nov. 01, 2019 [2],[3],[13],[31] Nov. 01, 2019 [5],[6],[17],[32],[35]
Equity 1.00% [2],[13],[16],[31] 1.00% [5],[17],[20],[32],[35]
Cost $ 1,418,835 [2],[13],[31] $ 1,411,768 [5],[17],[32],[35]
Fair Value $ 1,418,835 [2],[7],[8],[13],[31] $ 1,411,768 [5],[9],[10],[17],[32],[35]
Percent of Net Assets 2.30% [2],[13],[31] 2.40% [5],[17],[32],[35]
Principle Amount $ 1,500,000 [2],[11],[13],[31] $ 1,500,000 [5],[12],[17],[32],[35]
Interest Rate 12.00% [2],[11],[13],[31] 12.00% [5],[12],[17],[32],[35]
Reference Rate and Spread (+), PIK [2],[11],[13],[31] 1.00%  
Reference Rate and Spread (+), PIK [5],[12],[17],[32],[35]   1.00%
Due Date Sep. 30, 2024 [2],[11],[13],[31] Sep. 30, 2024 [5],[12],[17],[32],[35]
Investment, Identifier [Axis]: GoNoodle, Inc. - Warrant for 21,948 Series D Preferred    
Schedule of Investments [Line Items]    
Date Acquired Nov. 01, 2019 [2],[3],[13],[31] Nov. 01, 2019 [5],[6],[17],[32],[35]
Cost $ 38 [2],[13],[31] $ 38 [5],[17],[32],[35]
Fair Value $ 38 [2],[7],[8],[13],[31] $ 38 [5],[9],[10],[17],[32],[35]
Number of Warrants Owned | Units 21,948 [2],[11],[13],[31] 21,948 [5],[12],[17],[32],[35]
Investment, Identifier [Axis]: GoNoodle, Inc. - Warrant for 47,324 Series C Preferred    
Schedule of Investments [Line Items]    
Date Acquired Mar. 01, 2015 [2],[3],[13],[31] Mar. 01, 2015 [5],[6],[17],[32],[35]
Cost $ 25 [2],[13],[31] $ 25 [5],[17],[32],[35]
Fair Value $ 25 [2],[7],[8],[13],[31] $ 25 [5],[9],[10],[17],[32],[35]
Number of Warrants Owned | Units 47,324 [2],[11],[13],[31] 47,324 [5],[12],[17],[32],[35]
Investment, Identifier [Axis]: HDI Acquisition LLC. - $1,245,119 Term Loan    
Schedule of Investments [Line Items]    
Date Acquired Nov. 08, 2019 [2],[3],[13],[28],[31] Nov. 08, 2019 [5],[6],[17],[32]
Equity 0.00% [2],[13],[16],[28],[31] 0.00% [5],[17],[20],[32]
Cost $ 1,039,650 [2],[13],[28],[31] $ 1,327,782 [5],[17],[32]
Fair Value $ 1,039,650 [2],[7],[8],[13],[28],[31] $ 1,327,782 [5],[9],[10],[17],[32]
Percent of Net Assets 1.70% [2],[13],[28],[31] 2.30% [5],[17],[32]
Principle Amount $ 1,245,119 [2],[11],[13],[28],[31] $ 1,245,119 [5],[12],[17],[32]
Interest Rate 12.00% [2],[11],[13],[28],[31] 12.00% [5],[12],[17],[32]
Reference Rate and Spread (+), PIK [2],[11],[13],[28],[31] 2.00%  
Reference Rate and Spread (+), PIK [5],[12],[17],[32]   2.00%
Due Date Jun. 30, 2025 [2],[11],[13],[28],[31] Jun. 20, 2023 [5],[12],[17],[32]
Investment, Identifier [Axis]: INEA    
Schedule of Investments [Line Items]    
Cost [1],[2],[27],[30] $ 4,315,919  
Fair Value [1],[2],[7],[8],[27],[30] 4,315,919  
Investment, Identifier [Axis]: ITA Acquisition, LLC    
Schedule of Investments [Line Items]    
Cost 5,155,545 [27],[31],[34] $ 4,660,017 [4],[5],[18],[32],[33]
Fair Value 4,031,735 [7],[8],[27],[31],[34] 3,536,207 [4],[5],[9],[10],[18],[32],[33]
Beginning Balance 3,536,207  
Net Change in Unrealized Appreciation (Depreciation)   (748,810)
Gross Additions 495,528 [21] 4,285,017 [22]
Ending Balance 4,031,735 3,536,207
Amount of Interest/Dividend/Fee Income $ 339,049 [25] $ 286,855 [26]
Investment, Identifier [Axis]: ITA Acquisition, LLC - $1,500,000 Term Note    
Schedule of Investments [Line Items]    
Date Acquired Jun. 22, 2021 [3],[27],[31],[34] Jun. 22, 2021 [4],[5],[6],[18],[32],[33]
Cost $ 1,605,060 [27],[31],[34] $ 1,560,091 [4],[5],[18],[32],[33]
Fair Value $ 1,605,060 [7],[8],[27],[31],[34] 1,560,091 [4],[5],[9],[10],[18],[32],[33]
Principle Amount [4],[5],[12],[18],[32],[33]   $ 1,500,000
Interest Rate 12.00% [11],[27],[31],[34] 12.00% [4],[5],[12],[18],[32],[33]
Reference Rate and Spread (+), PIK [11],[27],[31],[34] 5.00%  
Reference Rate and Spread (+), PIK [4],[5],[12],[18],[32],[33]   2.00%
Due Date Jun. 21, 2026 [11],[27],[31],[34] Jun. 21, 2026 [4],[5],[12],[18],[32],[33]
Investment owned face amount [11],[27],[31],[34] $ 1,500,000  
Investment, Identifier [Axis]: ITA Acquisition, LLC - $1,500,000 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount $ 1,500,000 $ 1,500,000
Interest Rate 12.00% 12.00%
Reference Rate and Spread (+), PIK 5.00% 2.00%
Due Date   Jun. 21, 2026
Beginning Balance $ 1,560,091 $ 1,516,152
Gross Additions 44,969 [21] 23,151 [22]
Gross Reductions [24]   (1,539,303)
Ending Balance 1,605,060 1,560,091
Amount of Interest/Dividend/Fee Income $ 144,557 [25] $ 110,373 [26]
Investment, Identifier [Axis]: ITA Acquisition, LLC - $1,900,000 Term Note    
Schedule of Investments [Line Items]    
Date Acquired Jun. 22, 2021 [3],[27],[31],[34] Jun. 22, 2021 [4],[5],[6],[18],[32],[33]
Equity 37.00% [16],[27],[31],[34] 37.00% [4],[5],[18],[20],[32],[33]
Cost $ 2,426,675 [27],[31],[34] $ 1,976,116 [4],[5],[18],[32],[33]
Fair Value $ 2,426,675 [7],[8],[27],[31],[34] $ 1,976,116 [4],[5],[9],[10],[18],[32],[33]
Percent of Net Assets 6.60% [27],[31],[34] 6.10% [4],[5],[33]
Principle Amount [4],[5],[12],[18],[32],[33]   $ 1,900,000
Interest Rate [4],[5],[12],[18],[32],[33]   12.00%
Reference Rate and Spread (+), PIK [4],[5],[12],[18],[32],[33]   2.00%
Due Date Jun. 21, 2026 [11],[27],[31],[34] Jun. 21, 2026 [4],[5],[12],[18],[32],[33]
Investment, Identifier [Axis]: ITA Acquisition, LLC - $1,900,000 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount   $ 1,900,000
Interest Rate   12.00%
Reference Rate and Spread (+), PIK   2.00%
Due Date   Jun. 21, 2026
Beginning Balance $ 1,976,116 $ 1,920,459
Gross Additions [22]   29,324
Gross Reductions [24]   (1,949,783)
Ending Balance   1,976,116
Amount of Interest/Dividend/Fee Income [26]   $ 139,547
Investment, Identifier [Axis]: ITA Acquisition, LLC - $2,297,808 Term Note    
Schedule of Investments [Line Items]    
Interest Rate [11],[27],[31],[34] 12.00%  
Reference Rate and Spread (+), PIK [11],[27],[31],[34] 5.00%  
Investment owned face amount [11],[27],[31],[34] $ 2,297,808  
Investment, Identifier [Axis]: ITA Acquisition, LLC - $2,297,808 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount $ 2,297,808  
Interest Rate 12.00%  
Reference Rate and Spread (+), PIK 5.00%  
Due Date Jun. 21, 2026  
Gross Additions [21] $ 450,559  
Ending Balance 2,426,675  
Amount of Interest/Dividend/Fee Income [25] $ 194,492  
Investment, Identifier [Axis]: ITA Acquisition, LLC - 1,124 Class A Preferred Units    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 1,124 [11],[27],[31],[34] 1,124 [4],[5],[12],[18],[32],[33]
Investment, Identifier [Axis]: ITA Acquisition, LLC - 1,124 Class A Preferred Units and 1,924 Class B Common Units    
Schedule of Investments [Line Items]    
Date Acquired Jun. 22, 2021 [3],[27],[31],[34] Jun. 22, 2021 [4],[5],[6],[18],[32],[33]
Cost $ 1,123,810 [27],[31],[34] $ 1,123,810 [4],[5],[18],[32],[33]
Beginning Balance   125,000
Net Change in Unrealized Appreciation (Depreciation)   (748,810)
Gross Additions [22]   623,810
Gross Reductions [24]   $ (748,810)
Investment, Identifier [Axis]: ITA Acquisition, LLC - 1,924 Class B Common Units    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 1,924 [11],[27],[31],[34] 1,924 [4],[5],[12],[18],[32],[33]
Investment, Identifier [Axis]: ITA Acquisition, LLC. - $1,500,000 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount   $ 1,500,000
Interest Rate   12.00%
Reference Rate and Spread (+), PIK   2.00%
Due Date Jun. 21, 2026 Jun. 21, 2026
Beginning Balance $ 1,560,091  
Gross Additions [22]   $ 1,560,091
Ending Balance   1,560,091
Amount of Interest/Dividend/Fee Income [26]   127,117
Investment, Identifier [Axis]: ITA Acquisition, LLC. - $1,900,000 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount   $ 1,900,000
Interest Rate   12.00%
Reference Rate and Spread (+), PIK   2.00%
Due Date   Jun. 21, 2026
Beginning Balance 1,976,116  
Gross Additions [22]   $ 1,976,116
Ending Balance   1,976,116
Amount of Interest/Dividend/Fee Income [26]   159,738
Investment, Identifier [Axis]: ITA Acquisitions, LLC - 1,124 Class A Preferred Units and 1,924 Class B Common Units    
Schedule of Investments [Line Items]    
Gross Additions [22]   748,810
Investment, Identifier [Axis]: Inter-National Electronic Alloys LLC    
Schedule of Investments [Line Items]    
Gross Additions [21] 4,315,919  
Ending Balance 4,315,919  
Amount of Interest/Dividend/Fee Income [25] $ 114,719  
Investment, Identifier [Axis]: Inter-National Electronic Alloys LLC - $3,288,235 Term Note Modified to 12%    
Schedule of Investments [Line Items]    
Date Acquired [1],[2],[3],[27],[30] Apr. 04, 2023  
Equity [1],[2],[16],[27],[30] 6.00%  
Cost [1],[2],[27],[30] $ 3,304,154  
Fair Value [1],[2],[7],[8],[27],[30] $ 3,304,154  
Percent of Net Assets [1],[2],[27],[31] 7.00%  
Interest Rate [1],[2],[11],[27],[30] 12.00%  
Reference Rate and Spread (+), PIK [1],[2],[11],[27],[30] 2.00%  
Due Date [1],[2],[11],[27],[30] Apr. 04, 2028  
Investment owned face amount [1],[2],[11],[27],[30] $ 3,288,235  
Investment, Identifier [Axis]: Inter-National Electronic Alloys LLC - $3,288,235 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount $ 3,288,235  
Interest Rate 12.00%  
Reference Rate and Spread (+), PIK 2.00%  
Due Date Apr. 04, 2028  
Gross Additions [21] $ 3,304,154  
Ending Balance 3,304,154  
Amount of Interest/Dividend/Fee Income [25] $ 114,719  
Investment, Identifier [Axis]: Inter-National Electronic Alloys LLC - 75.3 Class B Preferred Units    
Schedule of Investments [Line Items]    
Date Acquired [1],[2],[3],[27],[30] Apr. 04, 2023  
Cost [1],[2],[27],[30] $ 1,011,765  
Fair Value [1],[2],[7],[8],[27],[30] $ 1,011,765  
Number of Shares Owned | shares [1],[2],[11],[27],[30] 75.3  
Gross Additions [21] $ 1,011,765  
Ending Balance 1,011,765  
Investment, Identifier [Axis]: Investments - 106.6 %    
Schedule of Investments [Line Items]    
Cost [4],[5],[33]   55,716,237
Fair Value [4],[5],[9],[10],[33]   $ 61,504,259
Percent of Net Assets [4],[5],[33]   106.60%
Investment, Identifier [Axis]: Investments, NET ASSETS - 100%    
Schedule of Investments [Line Items]    
Net Assets $ 61,402,028 [7],[8] $ 57,721,320 [4],[5],[9],[10],[33]
Percent of Net Assets 100.00%  
Investment, Identifier [Axis]: Knoa    
Schedule of Investments [Line Items]    
Cost $ 1,229,155 [1],[2],[27],[30] 1,229,155 [4],[5],[29],[32]
Fair Value 100,000 [1],[2],[7],[8],[27],[30] 100,000 [4],[5],[9],[10],[29],[32]
Investment, Identifier [Axis]: Knoa Software, Inc.    
Schedule of Investments [Line Items]    
Beginning Balance 100,000 479,155
Net Change in Unrealized Appreciation (Depreciation)   (379,155)
Ending Balance 100,000 $ 100,000
Amount of Interest/Dividend/Fee Income [25] $ 34,850  
Investment, Identifier [Axis]: Knoa Software, Inc. - 1,876,922 Series B Preferred    
Schedule of Investments [Line Items]    
Date Acquired Jun. 09, 2014 [1],[2],[3] Jun. 09, 2014 [4],[5],[6],[19]
Cost $ 479,155 [1],[2] $ 479,155 [4],[5],[19]
Fair Value $ 100,000 [1],[2],[7],[8] $ 100,000 [4],[5],[9],[10],[29],[32]
Number of Shares Owned | shares 1,876,922 [1],[2],[11] 1,876,922 [4],[5],[12],[19]
Beginning Balance $ 100,000 $ 479,155
Net Change in Unrealized Appreciation (Depreciation)   (379,155)
Ending Balance $ 100,000 $ 100,000
Investment, Identifier [Axis]: Knoa Software, Inc. - 973,533 Series A-1 Convertible Preferred    
Schedule of Investments [Line Items]    
Date Acquired Nov. 20, 2012 [1],[2],[3] Nov. 20, 2012 [4],[5],[6],[19]
Equity 7.00% [1],[2],[16] 7.00% [4],[5],[19],[20]
Cost $ 750,000 [1],[2] $ 750,000 [4],[5],[19]
Percent of Net Assets 0.20% [1],[2] 0.20% [4],[5],[19]
Number of Shares Owned | shares 973,533 [1],[2],[11] 973,533 [4],[5],[12],[19]
Amount of Interest/Dividend/Fee Income [25] $ 34,850  
Investment, Identifier [Axis]: LIABILITIES IN EXCESS OF OTHER ASSETS - (14.8%)    
Schedule of Investments [Line Items]    
Liabilities in Excess of Other Assets [7],[8] $ (5,389,715)  
Percentage of Liabilities in excess of other assets (8.80%)  
Investment, Identifier [Axis]: LIABILITIES IN EXCESS OF OTHER ASSETS - (6.6%)    
Schedule of Investments [Line Items]    
Liabilities in Excess of Other Assets [4],[5],[9],[10],[33]   $ (3,782,939)
Percentage of Liabilities in excess of other assets [4],[5],[33]   (6.60%)
Investment, Identifier [Axis]: Lumious - $850,000 Replacement Term Note    
Schedule of Investments [Line Items]    
Date Acquired Nov. 16, 2018 [2],[3],[13] Nov. 16, 2018 [5],[6],[17],[35]
Equity 0.00% [2],[13],[16] 0.00% [5],[17],[20],[35]
Cost $ 789,944 [2],[13] $ 789,944 [5],[17],[35]
Fair Value $ 789,944 [2],[7],[8],[13] $ 789,944 [5],[9],[10],[17],[35]
Percent of Net Assets 1.30% [2],[13] 1.40% [5],[17],[35]
Principle Amount $ 850,000 [2],[11],[13] $ 850,000 [5],[12],[17],[35]
Interest Rate 14.00% [2],[11],[13] 14.00% [5],[12],[17],[35]
Due Date Dec. 01, 2024 [2],[11],[13] Nov. 15, 2023 [5],[12],[17],[35]
Investment, Identifier [Axis]: Mattison Avenue Holdings LLC. - $1,794,944 Third Amended, Restated and Consolidated Promissory Note    
Schedule of Investments [Line Items]    
Date Acquired Jun. 23, 2021 [2],[3],[13],[31] Jun. 23, 2021 [5],[6],[17],[32]
Equity 0.00% [2],[13],[16],[31] 0.00% [5],[17],[20],[32]
Cost $ 1,875,252 [2],[13],[31] $ 1,856,536 [5],[17],[32]
Fair Value $ 1,875,252 [2],[7],[8],[13],[31] $ 1,856,536 [5],[9],[10],[17],[32]
Percent of Net Assets 3.10% [2],[13],[31] 3.20% [5],[17],[32]
Principle Amount $ 1,794,944 [2],[11],[13],[31] $ 1,794,944 [5],[12],[17],[32]
Interest Rate 12.00% [2],[11],[13],[31] 12.00% [5],[12],[17],[32]
Reference Rate and Spread (+), PIK [2],[11],[13],[31] 2.00%  
Reference Rate and Spread (+), PIK [5],[12],[17],[32]   2.00%
Due Date Dec. 09, 2023 [2],[11],[13],[31] Dec. 09, 2023 [5],[12],[17],[32]
Investment, Identifier [Axis]: Mezmeriz, Inc. - 1,554,565 Series Seed Preferred    
Schedule of Investments [Line Items]    
Date Acquired May 14, 2015 [1],[2],[3],[15] May 14, 2015 [4],[5],[6],[19]
Equity 12.00% [1],[2],[15],[16] 12.00% [4],[5],[19],[20]
Cost $ 742,850 [1],[2],[15] $ 742,850 [4],[5],[19]
Percent of Net Assets 0.00% [1],[2],[15] 0.00% [4],[5],[19]
Number of Shares Owned | shares 1,554,565 [1],[2],[11],[15] 1,554,565 [4],[5],[12],[19]
Investment, Identifier [Axis]: Microcision - Membership Interest Purchase Warrant for 5%    
Schedule of Investments [Line Items]    
Investment warrant rate   5.00%
Beginning Balance   $ 85,000
Gross Reductions [24]   (85,000)
Net Realized Gains (Losses)   190,000
Investment, Identifier [Axis]: Microcision LLC - Membership Interest Purchase Warrant for 5%    
Schedule of Investments [Line Items]    
Investment warrant rate 5.00%  
Net Realized Gains (Losses) $ 58,329  
Investment, Identifier [Axis]: Nailbiter, Inc.    
Schedule of Investments [Line Items]    
Cost 2,250,000 [2],[13] 2,250,000 [5],[17]
Fair Value $ 2,250,000 [2],[7],[8],[13],[15] $ 2,250,000 [5],[9],[10],[17]
Investment, Identifier [Axis]: Nailbiter, Inc. - $2,250,000 Subordinated Secured Promissory Note    
Schedule of Investments [Line Items]    
Date Acquired Nov. 22, 2021 [2],[3],[13] Nov. 22, 2021 [5],[6],[17]
Equity 1.00% [2],[13],[16] 1.00% [5],[17],[20]
Cost $ 2,250,000 [2],[13] $ 2,250,000 [5],[17]
Fair Value $ 2,250,000 [2],[7],[8],[13],[15] $ 2,250,000 [5],[9],[10],[17]
Percent of Net Assets 3.70% [2],[13] 3.90% [5],[17]
Principle Amount [5],[12],[17]   $ 2,250,000
Interest Rate 9.00% [2],[11],[13] 9.00% [5],[12],[17]
Due Date Nov. 23, 2024 [2],[11],[13] Nov. 23, 2024 [5],[12],[17]
Investment owned face amount [2],[11],[13] $ 2,250,000  
Investment, Identifier [Axis]: Nailbiter, Inc. - Interest Receivable $52,901    
Schedule of Investments [Line Items]    
Interest Receivable [2],[11],[13],[31] $ 52,901  
Investment, Identifier [Axis]: Nailbiter, Inc. - Warrants for Preferred Stock    
Schedule of Investments [Line Items]    
Date Acquired [2],[3],[13] Nov. 22, 2021  
Investment, Identifier [Axis]: New Monarch Machine Tool, Inc. - 22.84 Common    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares   22.84
Net Realized Gains (Losses)   $ (22,841)
Investment, Identifier [Axis]: Non-Control/Non-Affiliate Investments - Net assets    
Schedule of Investments [Line Items]    
Percent of Net Assets 32.00% [2],[13] 34.20% [5],[17]
Investment, Identifier [Axis]: OnCore Golf Technology, Inc. - 300,483 Preferred AA    
Schedule of Investments [Line Items]    
Date Acquired Nov. 30, 2018 [2],[3],[13],[15] Nov. 30, 2018 [5],[6],[17],[19]
Equity 3.00% [2],[13],[15],[16] 3.00% [5],[17],[19],[20]
Cost $ 752,712 [2],[13],[15] $ 752,712 [5],[17],[19]
Fair Value $ 100,000 [2],[7],[8],[13],[15] $ 100,000 [5],[9],[10],[17],[19]
Percent of Net Assets 0.20% [2],[13],[15] 0.20% [5],[17],[19]
Number of Shares Owned | shares 300,483 [2],[11],[13],[15] 300,483 [5],[12],[17],[19]
Investment, Identifier [Axis]: Open Exchange    
Schedule of Investments [Line Items]    
Cost $ 1,401,940 [2],[13],[15] $ 1,401,940 [5],[17],[19]
Fair Value $ 700,000 [2],[7],[8],[13],[15] $ 1,401,940 [5],[9],[10],[17],[19]
Investment, Identifier [Axis]: Open Exchange, Inc - 397,899 Common    
Schedule of Investments [Line Items]    
Date Acquired Oct. 22, 2019 [2],[3],[13],[15] Oct. 22, 2019 [5],[6],[17],[19]
Cost $ 208,243 [2],[13],[15] $ 208,243 [5],[17],[19]
Fair Value [5],[9],[10],[17],[19]   $ 208,243
Number of Shares Owned | shares 397,899 [2],[11],[13],[15] 397,899 [5],[12],[17],[19]
Investment, Identifier [Axis]: Open Exchange, Inc - 397,899 Series C Preferred    
Schedule of Investments [Line Items]    
Date Acquired Nov. 13, 2013 [2],[3],[13],[15] Nov. 13, 2013 [5],[6],[17],[19]
Equity 3.00% [2],[13],[15],[16] 3.00% [5],[17],[19],[20]
Cost $ 1,193,697 [2],[13],[15] $ 1,193,697 [5],[17],[19]
Fair Value $ 700,000 [2],[7],[8],[13],[15] $ 1,193,697 [5],[9],[10],[17],[19]
Percent of Net Assets 1.10% [2],[13],[15] 2.40% [5],[17],[19]
Number of Shares Owned | shares 397,899 [2],[11],[13],[15] 397,899 [5],[12],[17],[19]
Investment, Identifier [Axis]: PennantPark Investment Corporation - 195,000 shares    
Schedule of Investments [Line Items]    
Date Acquired Aug. 13, 2020 [2],[3],[13],[14] Aug. 13, 2020 [5],[6],[17],[18]
Equity 1.00% [2],[13],[14],[16] 1.00% [5],[17],[18],[20]
Cost $ 892,212 [2],[13],[14] $ 892,212 [5],[17],[18]
Fair Value $ 1,138,150 [2],[7],[8],[13],[14],[15] $ 1,109,550 [5],[9],[10],[17],[18]
Percent of Net Assets 1.80% [2],[13],[14] 1.90% [5],[17],[18]
Number of Shares Owned | shares 195,000 [2],[11],[13],[14] 195,000 [5],[12],[17],[18]
Investment, Identifier [Axis]: PostProcess Technologies, Inc. - 360,002 Series A1 Preferred    
Schedule of Investments [Line Items]    
Date Acquired Nov. 01, 2019 [2],[3],[13],[15] Nov. 01, 2019 [5],[6],[17],[19]
Equity 1.00% [2],[13],[15],[16] 1.00% [5],[17],[19],[20]
Cost $ 348,875 [2],[13],[15] $ 348,875 [5],[17],[19]
Fair Value $ 100,000 [2],[7],[8],[13],[15] $ 100,000 [5],[9],[10],[17],[19]
Percent of Net Assets 0.20% [2],[13],[15] 0.20% [5],[17],[19]
Number of Shares Owned | shares 360,002 [2],[11],[13],[15] 360,002 [5],[12],[17],[19]
Investment, Identifier [Axis]: Pressure Pro    
Schedule of Investments [Line Items]    
Cost [1],[2] $ 3,043,635  
Fair Value [1],[2],[7],[8] 3,043,635  
Investment, Identifier [Axis]: Pressure Pro, Inc.    
Schedule of Investments [Line Items]    
Gross Additions [21] 3,043,635  
Ending Balance 3,043,635  
Amount of Interest/Dividend/Fee Income [25] $ 231,573  
Investment, Identifier [Axis]: Pressure Pro, Inc. - $3,000,000 Term Note    
Schedule of Investments [Line Items]    
Date Acquired [1],[2],[3] Jan. 19, 2023  
Equity [1],[2],[16] 10.00%  
Cost [1],[2] $ 3,013,635  
Fair Value [1],[2],[7],[8] $ 3,013,635  
Percent of Net Assets [1],[2] 4.90%  
Interest Rate [1],[2],[11] 12.00%  
Reference Rate and Spread (+), PIK [1],[2],[11] 3.00%  
Due Date [1],[2],[11],[30] Jan. 19, 2028  
Investment owned face amount [1],[2],[11] $ 3,000,000  
Investment, Identifier [Axis]: Pressure Pro, Inc. - $3,000,000 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount $ 3,000,000  
Interest Rate 12.00%  
Reference Rate and Spread (+), PIK 3.00%  
Gross Additions [21] $ 3,013,635  
Ending Balance 3,013,635  
Amount of Interest/Dividend/Fee Income [25] $ 231,573  
Investment, Identifier [Axis]: Pressure Pro, Inc. - Warrant for 10% Membership Interest    
Schedule of Investments [Line Items]    
Date Acquired [1],[2],[3] Jan. 19, 2023  
Cost [1],[2] $ 30,000  
Fair Value [1],[2],[7],[8] $ 30,000  
Membership Interest [1],[2],[11] 10.00%  
Investment warrant rate 10.00%  
Gross Additions [21] $ 30,000  
Ending Balance 30,000  
Investment, Identifier [Axis]: Rheonix, Inc.    
Schedule of Investments [Line Items]    
Cost $ 2,802,731 [2],[13],[15] $ 2,802,731 [5],[17],[19]
Investment, Identifier [Axis]: Rheonix, Inc. - 1,839,422 Series A Preferred    
Schedule of Investments [Line Items]    
Date Acquired Dec. 12, 2013 [2],[3],[13],[15] Dec. 12, 2013 [5],[6],[17],[19]
Cost $ 2,099,999 [2],[13],[15] $ 2,099,999 [5],[17],[19]
Number of Shares Owned | shares 1,839,422 [2],[11],[13],[15] 1,839,422 [5],[12],[17],[19]
Investment, Identifier [Axis]: Rheonix, Inc. - 50,593 Common    
Schedule of Investments [Line Items]    
Date Acquired Oct. 24, 2009 [2],[3],[13],[15] Oct. 24, 2009 [5],[6],[17],[19]
Number of Shares Owned | shares 50,593 [2],[11],[13],[15] 50,593 [5],[12],[17],[19]
Investment, Identifier [Axis]: Rheonix, Inc. - 589,420 Series B Preferred    
Schedule of Investments [Line Items]    
Date Acquired Sep. 29, 2015 [2],[3],[13],[15] Sep. 29, 2015 [5],[6],[17],[19]
Cost $ 702,732 [2],[13],[15] $ 702,732 [5],[17],[19]
Number of Shares Owned | shares 589,420 [2],[11],[13],[15] 589,420 [5],[12],[17],[19]
Investment, Identifier [Axis]: Rheonix, Inc. - 9,676 Common    
Schedule of Investments [Line Items]    
Date Acquired Oct. 29, 2009 [2],[3],[13],[15] Oct. 29, 2009 [5],[6],[17],[19]
Equity 4.00% [2],[13],[15],[16] 4.00% [5],[17],[19],[20]
Percent of Net Assets 0.00% [2],[13],[15] 0.00% [5],[17],[19]
Number of Shares Owned | shares 9,676 [2],[11],[13],[15] 9,676 [5],[12],[17],[19]
Investment, Identifier [Axis]: SciAps    
Schedule of Investments [Line Items]    
Cost $ 5,213,984 [1],[2] $ 5,208,984 [4],[5]
Fair Value 5,213,984 [1],[2],[7],[8] 5,208,984 [4],[5],[9],[10]
Investment, Identifier [Axis]: SciAps, Inc.    
Schedule of Investments [Line Items]    
Fair Value 5,213,984  
Beginning Balance 5,208,984 2,451,000
Net Change in Unrealized Appreciation (Depreciation)   2,152,984
Gross Additions 5,000 [21] 605,000 [22]
Ending Balance   5,208,984
Amount of Interest/Dividend/Fee Income 135,900 [25] 231,520 [26]
Investment, Identifier [Axis]: SciAps, Inc. - $2,090,000 Second Amended and Restated Secured Subordinated Promissory Note at 12%    
Schedule of Investments [Line Items]    
Fair Value 2,090,000  
Principle Amount $ 2,090,000 $ 2,090,000
Interest Rate 12.00% 12.00%
Due Date   Aug. 20, 2024
Beginning Balance $ 2,085,000 $ 1,480,000
Gross Additions 5,000 [21] 605,000 [22]
Ending Balance   2,085,000
Amount of Interest/Dividend/Fee Income $ 135,900 [25] $ 231,520 [26]
Investment, Identifier [Axis]: SciAps, Inc. - $2,090,000 Subordinated Promissory Note    
Schedule of Investments [Line Items]    
Date Acquired Aug. 20, 2021 [1],[2],[3] Aug. 20, 2021 [4],[5],[6]
Cost $ 2,090,000 [1],[2] $ 2,085,000 [4],[5]
Fair Value $ 2,090,000 [1],[2],[7],[8] 2,085,000 [4],[5],[9],[10]
Principle Amount [4],[5],[12]   $ 2,090,000
Interest Rate 12.00% [1],[2],[11] 12.00% [4],[5],[12]
Due Date Aug. 20, 2024 [1],[2],[11] Aug. 20, 2024 [4],[5],[12]
Investment owned face amount [1],[2],[11] $ 2,090,000  
Investment, Identifier [Axis]: SciAps, Inc. - 113,636 Series C Convertible Preferred    
Schedule of Investments [Line Items]    
Date Acquired Apr. 07, 2016 [1],[2],[3] Apr. 07, 2016 [4],[5],[6]
Cost $ 175,000 [1],[2] $ 175,000 [4],[5]
Fair Value $ 175,000 [1],[2],[7],[8] $ 175,000 [4],[5],[9],[10]
Number of Shares Owned | shares 113,636 [1],[2],[11] 113,636 [4],[5],[12]
Beginning Balance $ 175,000 $ 84,000
Net Change in Unrealized Appreciation (Depreciation)   91,000
Ending Balance   $ 175,000
Investment, Identifier [Axis]: SciAps, Inc. - 117,371 Series B Convertible Preferred    
Schedule of Investments [Line Items]    
Fair Value $ 250,000  
Number of Shares Owned | shares 117,371 117,371
Beginning Balance $ 250,000 $ 124,000
Net Change in Unrealized Appreciation (Depreciation)   126,000
Ending Balance   $ 250,000
Investment, Identifier [Axis]: SciAps, Inc. - 147,059 Series D Convertible Preferred    
Schedule of Investments [Line Items]    
Date Acquired May 09, 2017 [1],[2],[3] May 09, 2017 [4],[5],[6]
Cost $ 250,000 [1],[2] $ 250,000 [4],[5]
Fair Value $ 250,000 [1],[2],[7],[8] $ 250,000 [4],[5],[9],[10]
Number of Shares Owned | shares 147,059 [1],[2],[11] 147,059 [4],[5],[12]
Beginning Balance $ 250,000 $ 250,000
Ending Balance   $ 250,000
Investment, Identifier [Axis]: SciAps, Inc. - 187,500 Series A Preferred    
Schedule of Investments [Line Items]    
Date Acquired Jul. 12, 2013 [1],[2],[3] Jul. 12, 2013 [4],[5],[6]
Equity 6.00% [1],[2],[16] 6.00% [4],[5],[20]
Cost $ 1,500,000 [1],[2] $ 1,500,000 [4],[5]
Fair Value $ 1,500,000 [1],[2],[7],[8] $ 1,500,000 [4],[5],[9],[10]
Percent of Net Assets 8.50% [1],[2] 9.00% [4],[5]
Number of Shares Owned | shares 187,500 [1],[2],[11] 187,500 [4],[5],[12]
Beginning Balance $ 1,500,000 $ 210,000
Net Change in Unrealized Appreciation (Depreciation)   1,290,000
Ending Balance   $ 1,500,000
Investment, Identifier [Axis]: SciAps, Inc. - 274,299 Series A1 Convertible Preferred    
Schedule of Investments [Line Items]    
Date Acquired Apr. 04, 2014 [1],[2],[3] Apr. 04, 2014 [4],[5],[6]
Cost $ 504,710 [1],[2] $ 504,710 [4],[5]
Fair Value $ 504,710 [1],[2],[7],[8] $ 504,710 [4],[5],[9],[10]
Number of Shares Owned | shares 274,299 [1],[2],[11] 274,299 [4],[5],[12]
Beginning Balance $ 504,710 $ 96,000
Net Change in Unrealized Appreciation (Depreciation)   408,710
Ending Balance   $ 504,710
Investment, Identifier [Axis]: SciAps, Inc. - 369,698 Series C1 Convertible Preferred    
Schedule of Investments [Line Items]    
Date Acquired Apr. 07, 2016 [1],[2],[3] Apr. 07, 2016 [4],[5],[6]
Cost $ 399,274 [1],[2] $ 399,274 [4],[5]
Fair Value $ 399,274 [1],[2],[7],[8] $ 399,274 [4],[5],[9],[10]
Number of Shares Owned | shares 369,698 [1],[2],[11] 369,698 [4],[5],[12]
Beginning Balance $ 399,274 $ 207,000
Net Change in Unrealized Appreciation (Depreciation)   192,274
Ending Balance   $ 399,274
Investment, Identifier [Axis]: SciAps, Inc. - Warrant to purchase Series D-1 Preferred    
Schedule of Investments [Line Items]    
Date Acquired May 09, 2017 [1],[2],[3] May 09, 2017 [4],[5],[6]
Cost $ 45,000 [1],[2] $ 45,000 [4],[5]
Fair Value 45,000 [1],[2],[7],[8] 45,000 [4],[5],[9],[10]
Beginning Balance 45,000  
Net Change in Unrealized Appreciation (Depreciation)   45,000
Ending Balance   45,000
Investment, Identifier [Axis]: Seybert’s    
Schedule of Investments [Line Items]    
Cost 5,930,980 [1],[2],[31] 5,868,961 [4],[5],[32],[36]
Fair Value 5,930,980 [1],[2],[7],[8],[31] 5,868,961 [4],[5],[9],[10],[32],[36]
Investment, Identifier [Axis]: Seybert’s Billiards Corporation    
Schedule of Investments [Line Items]    
Beginning Balance 5,868,961 3,364,465
Gross Additions 62,019 [21] 2,504,496 [22]
Ending Balance 5,930,980 5,868,961
Amount of Interest/Dividend/Fee Income $ 421,552 [25] $ 749,097 [26]
Investment, Identifier [Axis]: Seybert’s Billiards Corporation - $1,435,435 Term Note    
Schedule of Investments [Line Items]    
Date Acquired Jan. 19, 2021 [1],[2],[3],[31] Jan. 19, 2021 [4],[5],[6],[32],[36]
Cost $ 1,458,037 [1],[2],[31] $ 1,440,855 [4],[5],[32],[36]
Fair Value $ 1,458,037 [1],[2],[7],[8],[31] 1,440,855 [4],[5],[9],[10],[32],[36]
Principle Amount [4],[5],[12],[32],[36]   $ 1,435,435
Interest Rate 12.00% [1],[2],[11],[31] 12.00% [4],[5],[12],[32],[36]
Reference Rate and Spread (+), PIK 2.00% [1],[2],[11],[31] 2.00% [4],[5],[12],[32],[36]
Due Date Jan. 19, 2026 [1],[2],[11],[31] Jan. 19, 2026 [4],[5],[12],[32],[36]
Investment owned face amount [1],[2],[11],[31] $ 1,435,435  
Investment, Identifier [Axis]: Seybert’s Billiards Corporation - $1,435,435 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount $ 1,435,435 $ 1,435,435
Interest Rate 12.00% 12.00%
Reference Rate and Spread (+), PIK 2.00% 2.00%
Due Date   Jan. 19, 2026
Beginning Balance $ 1,440,855 $ 1,406,690
Gross Additions 17,182 [21] 34,165 [22]
Ending Balance 1,458,037 1,440,855
Amount of Interest/Dividend/Fee Income 109,064 [25] 216,720 [26]
Investment, Identifier [Axis]: Seybert’s Billiards Corporation - $4,139,444 Term Note at 12%    
Schedule of Investments [Line Items]    
Principle Amount $ 4,139,444 $ 4,139,444
Interest Rate 12.00% 12.00%
Reference Rate and Spread (+), PIK 2.00% 2.00%
Due Date   Jan. 19, 2026
Beginning Balance $ 4,184,106 $ 1,907,775
Gross Additions 44,837 [21] 2,276,331 [22]
Ending Balance 4,228,943 4,184,106
Amount of Interest/Dividend/Fee Income $ 312,488 [25] $ 532,377 [26]
Investment, Identifier [Axis]: Seybert’s Billiards Corporation - 4,139,444 Term Note    
Schedule of Investments [Line Items]    
Date Acquired Nov. 22, 2021 [1],[2],[3],[31] Nov. 22, 2021 [4],[5],[6],[32],[36]
Equity 8.00% [1],[2],[16],[31] 8.00% [4],[5],[20],[32],[36]
Cost $ 4,228,943 [1],[2],[31] $ 4,184,106 [4],[5],[32],[36]
Fair Value $ 4,228,943 [1],[2],[7],[8],[31] $ 4,184,106 [4],[5],[9],[10],[32],[36]
Percent of Net Assets 9.70% [1],[2],[31] 10.20% [4],[5],[32],[36]
Principle Amount [4],[5],[12],[32],[36]   $ 4,139,444
Interest Rate 12.00% [1],[2],[11],[31] 12.00% [4],[5],[12],[32],[36]
Reference Rate and Spread (+), PIK [1],[2],[11],[31] 2.00%  
Reference Rate and Spread (+), PIK [4],[5],[12],[32],[36]   2.00%
Due Date Jan. 19, 2026 [1],[2],[11],[31] Jan. 19, 2026 [4],[5],[12],[32],[36]
Investment owned face amount [1],[2],[11],[31] $ 4,139,444  
Investment, Identifier [Axis]: Seybert’s Billiards Corporation - 5.82 Common shares    
Schedule of Investments [Line Items]    
Date Acquired Oct. 24, 2022 [1],[2],[3],[31] Oct. 24, 2022 [4],[5],[6],[32],[36]
Cost $ 194,000 [1],[2],[31] $ 194,000 [4],[5],[32],[36]
Fair Value $ 194,000 [1],[2],[7],[8],[31] $ 194,000 [4],[5],[9],[10],[32],[36]
Number of Shares Owned | shares 5.82 [1],[2],[11],[31] 5.82 [4],[5],[12],[32],[36]
Beginning Balance $ 194,000  
Gross Additions [22]   $ 194,000
Ending Balance $ 194,000 $ 194,000
Investment, Identifier [Axis]: Seybert’s Billiards Corporation - Warrant for 4% Membership Interest    
Schedule of Investments [Line Items]    
Date Acquired Jan. 19, 2021 [1],[2],[3],[31] Jan. 19, 2021 [4],[5],[6],[32],[36]
Cost $ 25,000 [1],[2],[31] $ 25,000 [4],[5],[32],[36]
Fair Value $ 25,000 [1],[2],[7],[8],[31] $ 25,000 [4],[5],[9],[10],[32],[36]
Membership Interest [1],[2],[11],[31] 4.00%  
Investment warrant rate 4.00% 4.00% [4],[5],[12],[32],[36]
Beginning Balance $ 25,000 $ 25,000
Ending Balance 25,000 $ 25,000
Investment, Identifier [Axis]: Somerset Gas Transmission Company, LLC - 26.5337 Units    
Schedule of Investments [Line Items]    
Date Acquired [5],[6],[17],[19],[29]   Apr. 01, 2005
Equity [5],[17],[19],[20],[29]   3.00%
Cost [5],[17],[19],[29]   $ 719,097
Fair Value [5],[9],[10],[17],[19],[29]   $ 125,000
Percent of Net Assets [5],[17],[19],[29]   0.20%
Number of units | Unit   26.5337
Investment, Identifier [Axis]: Subtotal Affiliate Investments    
Schedule of Investments [Line Items]    
Cost 35,940,068 [1],[2] $ 30,204,160 [5],[17]
Fair Value 43,090,799 [1],[2],[7],[8] 38,241,589 [5],[9],[10],[17]
Investment, Identifier [Axis]: Subtotal Control Investments    
Schedule of Investments [Line Items]    
Cost 5,155,545 [34] 4,660,017 [4],[5],[33]
Fair Value 4,031,735 [7],[8],[34] 3,536,207 [4],[5],[9],[10],[33]
Investment, Identifier [Axis]: Subtotal Non-Control/Non-Affiliate Investments    
Schedule of Investments [Line Items]    
Cost 19,873,405 [2],[13] 20,852,060 [5],[17]
Fair Value 19,669,209 [2],[7],[8],[13] 19,726,463 [5],[9],[10],[17]
Investment, Identifier [Axis]: TOTAL INVESTMENTS – 114.8%    
Schedule of Investments [Line Items]    
Cost 60,969,018  
Fair Value [7],[8] $ 66,791,743  
Percent of Net Assets 108.80%  
Investment, Identifier [Axis]: Tilson Technology Management, Inc.    
Schedule of Investments [Line Items]    
Cost $ 3,100,015 [1],[2] 2,850,015 [4],[5]
Fair Value 10,550,000 [1],[2],[7],[8] 10,300,000 [4],[5],[9],[10]
Beginning Balance 10,300,000 8,925,015
Net Change in Unrealized Appreciation (Depreciation)   1,374,985
Gross Additions [21] 250,000  
Ending Balance 10,550,000 10,300,000
Amount of Interest/Dividend/Fee Income $ 26,250 [25] $ 52,500 [26]
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - *120,000 Series B Preferred    
Schedule of Investments [Line Items]    
Date Acquired Jan. 20, 2015 [1],[2],[3] Jan. 20, 2015 [4],[5],[6]
Equity 9.00% [1],[2],[16] 9.00% [4],[5],[20]
Cost $ 600,000 [1],[2] $ 600,000 [4],[5]
Fair Value $ 4,559,500 [1],[2],[7],[8] $ 4,559,500 [4],[5],[9],[10]
Percent of Net Assets 17.20% [1],[2] 17.80% [4],[5]
Number of Shares Owned | shares 120,000 [1],[2],[11] 120,000 [4],[5],[12]
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - *15,385 Series E Preferred    
Schedule of Investments [Line Items]    
Date Acquired Mar. 15, 2019 [1],[2],[3] Mar. 15, 2019 [4],[5],[6]
Cost $ 500,012 [1],[2] $ 500,012 [4],[5]
Fair Value $ 584,500 [1],[2],[7],[8] $ 584,500 [4],[5],[9],[10]
Number of Shares Owned | shares 15,385 [1],[2],[11] 15,385 [4],[5],[12]
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - *2.5% dividend payable quarterly    
Schedule of Investments [Line Items]    
Dividend payable quarterly 2.50% [1],[2],[11] 2.50%
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - *21,391 Series C Preferred    
Schedule of Investments [Line Items]    
Date Acquired Sep. 28, 2016 [1],[2],[3] Sep. 28, 2016 [4],[5],[6]
Cost $ 200,000 [1],[2] $ 200,000 [4],[5]
Fair Value $ 812,800 [1],[2],[7],[8] $ 812,800 [4],[5],[9],[10]
Number of Shares Owned | shares 21,391 [1],[2],[11] 21,391 [4],[5],[12]
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - *70,176 Series D Preferred    
Schedule of Investments [Line Items]    
Date Acquired Sep. 29, 2017 [1],[2],[3] Sep. 29, 2017 [4],[5],[6]
Cost $ 800,000 [1],[2] $ 800,000 [4],[5]
Fair Value $ 2,666,400 [1],[2],[7],[8] $ 2,666,400 [4],[5],[9],[10]
Number of Shares Owned | shares 70,176 [1],[2],[11] 70,176 [4],[5],[12]
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - 120,000 Series B Preferred    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 120,000 120,000
Beginning Balance $ 4,559,500 $ 3,900,000
Net Change in Unrealized Appreciation (Depreciation)   659,500
Ending Balance 4,559,500 4,559,500
Amount of Interest/Dividend/Fee Income $ 26,250 [25] $ 52,500 [26]
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - 15,385 Series E Preferred    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 15,385 15,385
Beginning Balance $ 584,500 $ 500,012
Net Change in Unrealized Appreciation (Depreciation)   84,488
Ending Balance $ 584,500 $ 584,500
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - 21,391 Series C Preferred    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 21,391 21,391
Beginning Balance $ 812,800 $ 695,000
Net Change in Unrealized Appreciation (Depreciation)   117,800
Ending Balance $ 812,800 812,800
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - 211,567 A-1 Units of SQF Holdco LLC    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 211,567  
Beginning Balance $ 800,000  
Ending Balance $ 800,000 $ 800,000
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - 211,567 A-1 Units of SQF Holdco LLC.    
Schedule of Investments [Line Items]    
Date Acquired Mar. 15, 2019 [1],[2],[3] Mar. 15, 2019 [4],[5],[6]
Fair Value $ 800,000 [1],[2],[7],[8] $ 800,000 [4],[5],[9],[10]
Number of Shares Owned | shares 211,567 [1],[2],[11] 211,567 [4],[5],[12]
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - 211,567 Class A-1 Units of SQF Holdco LLC    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares   211,567
Beginning Balance $ 800,000 $ 800,000
Ending Balance   $ 800,000
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - 23,077 Series F Preferred    
Schedule of Investments [Line Items]    
Date Acquired Jun. 15, 2020 [1],[2],[3] Jun. 15, 2020 [4],[5],[6]
Cost $ 750,003 [1],[2] $ 750,003 [4],[5]
Fair Value $ 876,800 [1],[2],[7],[8] $ 876,800 [4],[5],[9],[10]
Number of Shares Owned | shares 23,077 [1],[2],[11] 23,077 [4],[5],[12]
Beginning Balance $ 876,800 $ 750,003
Net Change in Unrealized Appreciation (Depreciation)   126,797
Ending Balance $ 876,800 $ 876,800
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - 250 Class D-1 Units of SQF Holdco LLC    
Schedule of Investments [Line Items]    
Date Acquired [1],[2],[3] Feb. 16, 2023  
Cost [1],[2] $ 250,000  
Fair Value [1],[2],[7],[8] $ 250,000  
Number of Shares Owned | shares [1],[2],[11] 250  
Gross Additions [21] $ 250,000  
Ending Balance $ 250,000  
Investment, Identifier [Axis]: Tilson Technology Management, Inc. - 70,176 Series D Preferred    
Schedule of Investments [Line Items]    
Number of Shares Owned | shares 70,176 70,176
Beginning Balance $ 2,666,400 $ 2,280,000
Net Change in Unrealized Appreciation (Depreciation)   386,400
Ending Balance $ 2,666,400 2,666,400
Investment, Identifier [Axis]: Total ITA Acquisition, LLC    
Schedule of Investments [Line Items]    
Beginning Balance   3,561,611
Gross Additions [22]   676,285
Gross Reductions [24]   (4,237,896)
Amount of Interest/Dividend/Fee Income [26]   $ 249,920
[1] Affiliate Investments are defined by the Investment Company Act of 1940, as amended (“1940 Act”), as those Non-Control investments in companies in which between 5% and 25% of the voting securities are owned by the Corporation.
[2] All of the Corporation’s portfolio assets are pledged as collateral for purposes of securing the Corporation’s senior secured revolving credit facility pursuant to a general security agreement, dated June 27, 2022, between the Corporation, the subsidiaries listed therein, and the Lender (as defined herein).
[3] The Date Acquired column indicates the date on which the Corporation first acquired an investment.
[4] Affiliate Investments are defined by the 1940 Act, as those Non-Control investments in companies in which between 5% and 25% of the voting securities are owned by the Corporation.
[5] All of the Corporation’s portfolio assets are pledged as collateral for purposes of securing the Corporation’s senior secured revolving credit facility pursuant to a general security agreement, dated June 27, 2022, between the Corporation, the subsidiaries listed therein, and the Lender (as defined herein).
[6] The Date Acquired column indicates the date on which the Corporation first acquired an investment.
[7] As of June 30, 2023, the total cost of investment securities was approximately $61.0 million. Net unrealized appreciation was approximately $5.8 million, which was comprised of $13.6 million of unrealized appreciation of investment securities and ($7.8) million of unrealized depreciation of investment securities. At June 30, 2023, the aggregate gross unrealized gain for federal income tax purposes was $13.6 million and the aggregate gross unrealized loss for federal income tax purposes was ($6.9) million. The net unrealized gain for federal income tax purposes was $6.7 million based on a tax cost of $60.5 million.
[8] The Corporation’s investments are carried at fair value in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820 “Fair Value Measurements and Disclosures,” which defines fair value and establishes guidelines for measuring fair value. At June 30, 2023, ASC 820 designates 89% of the Corporation’s investments as “Level 3” assets. Under the valuation policy of the Corporation, unrestricted publicly traded securities are valued at the average closing price for these securities for the last three trading days of the reporting period. Restricted securities are subject to restrictions on resale and are valued at fair value as determined in good faith by our external investment advisor Rand Capital Management, LLC (“RCM”) and approved by the Board of Directors. Fair value is considered to be the amount that the Corporation may reasonably expect to receive for portfolio securities when sold on the valuation date. Valuations as of any particular date, however, are not necessarily indicative of amounts which may ultimately be realized as a result of future sales or other dispositions of securities and these favorable or unfavorable differences could be material. Among the factors considered in determining the fair value of restricted securities are the financial condition and operating results, projected operations, and other analytical data relating to the investment. Also considered are the market prices for unrestricted securities of the same class (if applicable) and other matters which may have an impact on the value of the portfolio company (see Note 3. “Investments” to the Consolidated Financial Statements).
[9] As of December 31, 2022, the total cost of investment securities was approximately $55.7 million. Net unrealized appreciation was approximately $5.8 million, which was comprised of $13.5 million of unrealized appreciation of investment securities and ($7.7) million of unrealized depreciation of investment securities. At December 31, 2022, the aggregate gross unrealized gain for federal income tax purposes was $13.2 million and the aggregate gross unrealized loss for federal income tax purposes was ($6.7) million. The net unrealized gain for federal income tax purposes was $6.5 million based on a tax cost of $55.0 million.
[10] The Corporation’s investments are carried at fair value in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820 “Fair Value Measurements and Disclosures,” which defines fair value and establishes guidelines for measuring fair value. At December 31, 2022, ASC 820 designates 90% of the Corporation’s investments as “Level 3” assets. Under the valuation policy of the Corporation, unrestricted publicly traded securities are valued at the average closing price for these securities for the last three trading days of the reporting period. Restricted securities are subject to restrictions on resale and are valued at fair value as determined in good faith by our external investment advisor RCM and approved by the Board of Directors. Fair value is considered to be the amount that the Corporation may reasonably expect to receive for portfolio securities when sold on the valuation date. Valuations as of any particular date, however, are not necessarily indicative of amounts which may ultimately be realized as a result of future sales or other dispositions of securities and these favorable or unfavorable differences could be material. Among the factors considered in determining the fair value of restricted securities are the financial condition and operating results, projected operations, and other analytical data relating to the investment. Also considered are the market prices for unrestricted securities of the same class (if applicable) and other matters which may have an impact on the value of the portfolio company (see Note 3. “Investments” to the Consolidated Financial Statements).
[11] At June 30, 2023, restricted securities represented 89% of the fair value of the investment portfolio. Restricted securities are subject to one or more restrictions on resale and are not freely marketable. Type of investment for equity position is in the form of shares unless otherwise noted as units or interests, i.e., preferred shares, common shares.
[12] At December 31, 2022, restricted securities represented 90% of the fair value of the investment portfolio. Restricted securities are subject to one or more restrictions on resale and are not freely marketable. Type of investment for equity position is in the form of shares unless otherwise noted as units or interests, i.e., preferred shares, common shares.
[13] Non-Control/Non-Affiliate Investments are investments that are neither Control Investments nor Affiliate Investments.
[14] Publicly traded company.
[15] These investments are non-income producing. All other investments are income producing. Non-income producing investments have not generated cash payments of interest or dividends including LLC tax-related distributions within the last twelve months or are not expected to do so going forward. If a debt or a preferred equity investment fails to make its most recent payment, then the investment will also be classified as non-income producing.
[16] Each equity percentage estimates the Corporation’s ownership interest in the applicable portfolio investment. The estimated ownership is calculated based on the percent of outstanding voting securities held by the Corporation or the potential percentage of voting securities held by the Corporation upon exercise of warrants or conversion of debentures, or other available data. If applicable, the symbol “<1%” indicates that the Corporation holds an equity interest of less than one percent.
[17] Non-Control/Non-Affiliate Investments are investments that are neither Control Investments nor Affiliate Investments.
[18] Publicly traded company.
[19] These investments are non-income producing. All other investments are income producing. Non-income producing investments have not generated cash payments of interest or dividends including LLC tax-related distributions within the last twelve months or are not expected to do so going forward. If a debt or a preferred equity investment fails to make its most recent payment, then the investment will also be classified as non-income producing.
[20] Each equity percentage estimates the Corporation’s ownership interest in the applicable portfolio investment. The estimated ownership is calculated based on the percent of outstanding voting securities held by the Corporation or the potential percentage of voting securities held by the Corporation upon exercise of warrants or conversion of debentures, or other available data. If applicable, the symbol “<1%” indicates that the Corporation holds an equity interest of less than one percent.
[21] Gross additions include increases in the cost basis of investments resulting from new portfolio investments, follow on investments, capitalized interest and the accretion of discounts. Gross additions also include the movement of an existing portfolio company into this category and out of another category.
[22] Gross additions include increases in the cost basis of investments resulting from new portfolio investments, follow on investments, capitalized interest and the accretion of discounts. Gross additions also include the movement of an existing portfolio company into this category and out of another category.
[23] Gross reductions include decreases in the cost basis of investments resulting from principal repayments, sales, note conversions, the exchange of existing securities for new securities and the movement of an existing portfolio company out of this category and into another category.
[24] Gross reductions include decreases in the cost basis of investments resulting from principal repayments, sales, note conversions, the exchange of existing securities for new securities and the movement of an existing portfolio company out of this category and into another category.
[25] Represents the total amount of interest, fees or dividends credited to income for the portion of the period an investment was included in “Control or Affiliate” categories, respectively.
[26] Represents the total amount of interest, fees or dividends credited to income for the portion of the period an investment was included in “Control or Affiliate” categories, respectively.
[27] Equity holdings are held in a wholly owned (100%) “blocker corporation” of Rand Capital Corporation or Rand Capital Sub LLC for federal income tax and Regulated Investment Company (RIC) compliance.
[28] Reduction in cost and fair value from previously reported balances reflects current principal repayment.
[29] Equity holdings are held in a wholly owned (100%) “blocker corporation” of Rand Capital Corporation or Rand Capital Sub LLC for federal income tax and Regulated Investment Company (RIC) compliance.
[30] Payment in kind (PIK) represents earned interest that is added to the cost basis of the investment and due at maturity. The amount of PIK earned is included in the interest rate detailed in the “Type of Investment” column, unless it has been noted with a (+), in which case the PIK is in addition to the face amount of interest due on the security.
[31] Represents interest due (amounts over $50,000) from investments included as interest receivable on the Corporation’s Consolidated Statements of Financial Position.
[32] Payment in kind (PIK) represents earned interest that is added to the cost basis of the investment and due at maturity. The amount of PIK earned is included in the interest rate detailed in the “Type of Investment” column, unless it has been noted with a (+), in which case the PIK is in addition to the face amount of interest due on the security.
[33] Control Investments are defined by the 1940 Act as investments in companies in which more than 25% of the voting securities are owned by the Corporation or where greater than 50% of the board representation is maintained.
[34] Control Investments are defined by the 1940 Act as investments in companies in which more than 25% of the voting securities are owned by the Corporation or where greater than 50% of the board representation is maintained.
[35] Reduction in cost and fair value from previously reported balances reflects current principal repayment.
[36] Represents interest due (amounts over $50,000) from investments included as interest receivable on the Corporation’s Consolidated Statements of Financial Position. None at December 31, 2022.