Quarterly report pursuant to Section 13 or 15(d)

Schedule 12-14 (Details) - Schedule of Fair Value of Control and Affiliate Investments

v3.23.3
Schedule 12-14 (Details) - Schedule of Fair Value of Control and Affiliate Investments - Control investments [Member] - USD ($)
 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2022
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income $ 781,544 $ 570,415  
Fair Value 18,499,943 22,615,962  
Purchases [1]  
Sales    
Transfers from Restructuring/ Transfers into Control Investments    
Change in Unrealized Gains/(Losses) 512,107 (4,650,815)  
Fair Value $ 19,012,050 17,965,147  
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % 58.04% [2]   57.66%
Amount of Interest and Dividends Credited in Income $ 781,544 570,415  
Fair Value 18,499,943 22,615,962  
Purchases [1]  
Sales    
Transfers from Restructuring/ Transfers into Control Investments    
Change in Unrealized Gains/(Losses) 512,107 (4,650,815)  
Fair Value $ 19,012,050 17,965,147  
Advantis Certified Staffing Solutions, Inc. [Member]      
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % 15.01% [2]   11.40%
Advantis Certified Staffing Solutions, Inc. [Member] | Second Lien Loan [Member]      
Advantis Certified Staffing Solutions, Inc.      
Principal Amount/Shares/ Ownership % $ 4,500,000 [2],[3],[4],[5],[6],[7] 4,500,000 [3] $ 4,500,000 [6],[7],[8]
Amount of Interest and Dividends Credited in Income [3] [4]  
Fair Value [3] 3,656,647 [4] 4,441,765  
Purchases [1],[3] [4]  
Sales [3] [4]  
Transfers from Restructuring/ Transfers into Control Investments [3] [4]  
Change in Unrealized Gains/(Losses) [3] 1,259,626 [4] (397,721)  
Fair Value [3] $ 4,916,273 [4] 4,044,044  
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [6],[7] 15.01% [2],[5]   11.40% [8]
Amount of Interest and Dividends Credited in Income [3] [4]  
Fair Value [3] 3,656,647 [4] 4,441,765  
Purchases [1],[3] [4]  
Sales [3] [4]  
Transfers from Restructuring/ Transfers into Control Investments [3] [4]  
Change in Unrealized Gains/(Losses) [3] 1,259,626 [4] (397,721)  
Fair Value [3] 4,916,273 [4] 4,044,044  
Advantis Certified Staffing Solutions, Inc. [Member] | Unsecured Loans [Member]      
Advantis Certified Staffing Solutions, Inc.      
Principal Amount/Shares/ Ownership % 1,381,586 [2],[4],[7] 1,381,586 $ 1,381,586 [7]
Amount of Interest and Dividends Credited in Income 65,411 [4] 65,411  
Fair Value [4]    
Purchases [1] [4]  
Sales [4]    
Transfers from Restructuring/ Transfers into Control Investments [4]    
Change in Unrealized Gains/(Losses) [4]    
Fair Value [4]    
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] [2]  
Amount of Interest and Dividends Credited in Income $ 65,411 [4] 65,411  
Fair Value [4]    
Purchases [1] [4]  
Sales [4]    
Transfers from Restructuring/ Transfers into Control Investments [4]    
Change in Unrealized Gains/(Losses) [4]    
Fair Value [4]    
Advantis Certified Staffing Solutions, Inc. [Member] | Common Stock – Series A [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
Principal Amount/Shares/ Ownership % (in Shares) 225,000 [2],[3],[5],[7] 225,000 [3] 225,000 [7],[8]
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] [2],[5]   [8]
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
Advantis Certified Staffing Solutions, Inc. [Member] | Common Stock – Series B [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
Principal Amount/Shares/ Ownership % (in Shares) 9,500,000 [2],[3],[5],[7] 9,500,000 [3] 9,500,000 [7],[8]
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] [2],[5]   [8]
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
Advantis Certified Staffing Solutions, Inc. [Member] | Warrant [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3] [4]  
Fair Value [3] [4]  
Purchases [1],[3] [4]  
Sales [3] [4]  
Transfers from Restructuring/ Transfers into Control Investments [3] [4]  
Change in Unrealized Gains/(Losses) [3] [4]  
Fair Value [3] [4]  
Principal Amount/Shares/ Ownership % (in Shares) 1 [2],[3],[4],[5],[7] 1 [3] 1 [7],[8]
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] [2],[5]   [8]
Amount of Interest and Dividends Credited in Income [3] [4]  
Fair Value [3] [4]  
Purchases [1],[3] [4]  
Sales [3] [4]  
Transfers from Restructuring/ Transfers into Control Investments [3] [4]  
Change in Unrealized Gains/(Losses) [3] [4]  
Fair Value [3] [4]  
Advantis Certified Staffing Solutions, Inc. [Member] | Warrant One [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3] [4]  
Fair Value [3] [4]  
Purchases [1],[3] [4]  
Sales [3] [4]  
Transfers from Restructuring/ Transfers into Control Investments [3] [4]  
Change in Unrealized Gains/(Losses) [3] [4]  
Fair Value [3] [4]  
Principal Amount/Shares/ Ownership % (in Shares) 1 [2],[3],[4],[5],[7] 1 [3] 1 [7],[8]
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] [2],[5]   [8]
Amount of Interest and Dividends Credited in Income [3] [4]  
Fair Value [3] [4]  
Purchases [1],[3] [4]  
Sales [3] [4]  
Transfers from Restructuring/ Transfers into Control Investments [3] [4]  
Change in Unrealized Gains/(Losses) [3] [4]  
Fair Value [3] [4]  
Dominion Medical Management, Inc. [Member] | Second Lien Loan [Member]      
Advantis Certified Staffing Solutions, Inc.      
Principal Amount/Shares/ Ownership % [1],[3]   1,516,144  
Amount of Interest and Dividends Credited in Income [1],[3]    
Fair Value [1],[3]   158,159  
Purchases [1],[3]    
Sales [1],[3]    
Transfers from Restructuring/ Transfers into Control Investments [1],[3]    
Change in Unrealized Gains/(Losses) [1],[3]   48,654  
Fair Value [1],[3]   206,813  
Rockfish Holdings, LLC      
Amount of Interest and Dividends Credited in Income [1],[3]    
Fair Value [1],[3]   158,159  
Purchases [1],[3]    
Sales [1],[3]    
Transfers from Restructuring/ Transfers into Control Investments [1],[3]    
Change in Unrealized Gains/(Losses) [1],[3]   48,654  
Fair Value [1],[3]   206,813  
Dominion Medical Management, Inc. [Member] | First Lien Loans [Member]      
Advantis Certified Staffing Solutions, Inc.      
Principal Amount/Shares/ Ownership % [6],[7],[9] 1,516,144 [1],[2],[3],[4],[5]   $ 1,516,144 [8]
Amount of Interest and Dividends Credited in Income [1],[3],[4]    
Fair Value [1],[3],[4] 184,999    
Purchases [1],[3],[4]    
Sales [1],[3],[4]    
Transfers from Restructuring/ Transfers into Control Investments [1],[3],[4]    
Change in Unrealized Gains/(Losses) [1],[3],[4] (10,977)    
Fair Value [1],[3],[4] $ 174,022    
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [6],[7],[9] 0.53% [2],[5]   0.58% [8]
Amount of Interest and Dividends Credited in Income [1],[3],[4]    
Fair Value [1],[3],[4] 184,999    
Purchases [1],[3],[4]    
Sales [1],[3],[4]    
Transfers from Restructuring/ Transfers into Control Investments [1],[3],[4]    
Change in Unrealized Gains/(Losses) [1],[3],[4] (10,977)    
Fair Value [1],[3],[4] $ 174,022    
Integrated Medical Partners, LLC [Member]      
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % 0.53% [2]   0.58%
Integrated Medical Partners, LLC [Member] | Preferred Membership, Class A units [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
Principal Amount/Shares/ Ownership % (in Shares) 800 [2],[3],[5],[7] 800 [3] 800 [7],[8]
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] [2],[5]   [8]
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
Integrated Medical Partners, LLC [Member] | Preferred Membership, Class B units [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
Principal Amount/Shares/ Ownership % (in Shares) 760 [2],[3],[5],[7] 760 [3] 760 [7],[8]
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] [2],[5]   [8]
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
Integrated Medical Partners, LLC [Member] | Common Units [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
Principal Amount/Shares/ Ownership % (in Shares) 14,082 [2],[3],[5],[7] 14,082 [3] 14,082 [7],[8]
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] [2],[5]   [8]
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3]  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3]  
Fair Value [3]  
PCC SBH Sub, Inc. [Member] | Common Stock [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3] 1,698,329 1,745,113  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3] (106,143) (19,066)  
Fair Value [3] $ 1,592,186 $ 1,726,047  
Principal Amount/Shares/ Ownership % (in Shares) 100 [2],[3],[5],[7] 100 [3] 100 [7],[8]
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] 4.86% [2],[5]   5.29% [8]
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3] 1,698,329 1,745,113  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3] (106,143) (19,066)  
Fair Value [3] 1,592,186 1,726,047  
Rockfish Seafood Grill, Inc. [Member] | First Lien Loans [Member]      
Advantis Certified Staffing Solutions, Inc.      
Principal Amount/Shares/ Ownership % 6,352,944 [2],[7],[9] 6,352,944 $ 6,352,944 [7],[9]
Amount of Interest and Dividends Credited in Income 579,572 413,463  
Fair Value 10,708,968 12,294,480  
Purchases [1]  
Sales    
Transfers from Restructuring/ Transfers into Control Investments    
Change in Unrealized Gains/(Losses) (630,399) (2,557,237)  
Fair Value $ 10,078,569 9,737,243  
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7],[9] 30.77% [2]   33.38%
Amount of Interest and Dividends Credited in Income $ 579,572 413,463  
Fair Value 10,708,968 12,294,480  
Purchases [1]  
Sales    
Transfers from Restructuring/ Transfers into Control Investments    
Change in Unrealized Gains/(Losses) (630,399) (2,557,237)  
Fair Value 10,078,569 9,737,243  
Rockfish Seafood Grill, Inc. [Member] | Revolving Loan [Member]      
Advantis Certified Staffing Solutions, Inc.      
Principal Amount/Shares/ Ownership % 2,251,000 [2],[7] 2,251,000 $ 2,251,000 [7]
Amount of Interest and Dividends Credited in Income 136,561 91,541  
Fair Value 2,251,000 2,251,000  
Purchases [1]  
Sales    
Transfers from Restructuring/ Transfers into Control Investments    
Change in Unrealized Gains/(Losses)    
Fair Value $ 2,251,000 2,251,000  
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [7] 6.87% [2]   7.01%
Amount of Interest and Dividends Credited in Income $ 136,561 91,541  
Fair Value 2,251,000 2,251,000  
Purchases [1]  
Sales    
Transfers from Restructuring/ Transfers into Control Investments    
Change in Unrealized Gains/(Losses)    
Fair Value $ 2,251,000 2,251,000  
Rockfish Holdings, LLC [Member]      
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % 37.64% [2]   40.39%
Rockfish Holdings, LLC [Member] | Warrant two [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3] 172,549  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3] (172,549)  
Fair Value [3]  
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [3] 10.00% 10.00%  
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3] 172,549  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3] (172,549)  
Fair Value [3]  
Rockfish Holdings, LLC [Member] | Membership Interest – Class A [Member]      
Advantis Certified Staffing Solutions, Inc.      
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3] 1,552,896  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3] (1,552,896)  
Fair Value [3]  
Rockfish Holdings, LLC      
Principal Amount/Shares/ Ownership % [3] 99.997% 99.997%  
Amount of Interest and Dividends Credited in Income [3]  
Fair Value [3] 1,552,896  
Purchases [1],[3]  
Sales [3]  
Transfers from Restructuring/ Transfers into Control Investments [3]  
Change in Unrealized Gains/(Losses) [3] (1,552,896)  
Fair Value [3]  
[1] Includes PIK interest.
[2] Represents an illiquid investment. At December 31, 2022, 100% of the total fair value of portfolio investments are illiquid. All of the Company’s portfolio investments are generally subject to restrictions on resale as “restricted securities”.
[3] Non-income producing security.
[4] Represents an illiquid investment.
[5] Investment is non-income producing as of September 30, 2023.
[6] Investment is on non-accrual status.
[7] Represents an investment valued using significant unobservable inputs.
[8] Investment is non-income producing as of December 31, 2022.
[9] Represents a security with a payment-in-kind component (“PIK”). At the option of the issuer, interest can be paid in cash or cash and PIK. The percentage of PIK shown is the maximum PIK that can be elected by the portfolio company.