SHF (SHFS) S-1/A 22 Nov 22 IPO registration (amended) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2022
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Registrant Name	SHF Holdings, Inc.
Entity Central Index Key	0001854963
Entity Tax Identification Number	86-2409612
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	5269 W. 62nd Avenue
Entity Address, City or Town	Arvada
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80003
City Area Code	(303)
Local Phone Number	431-3435
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	5269 W. 62nd Avenue
Entity Address, City or Town	Arvada
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80003
City Area Code	303
Local Phone Number	431-3435
Contact Personnel Name	Sundie Seefried

Combined Balance Sheets

Combined Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets
Cash	$ 7,273,012	$ 5,495,905
Accounts receivable – trade	813,257	522,896
Contract assets	7,676	18,317
Prepaid expense	941,478	6,021
Accrued interest receivable	25,422	7,556
Due from PIPE investors	4,090,000
Short-term loans receivable	71,168	52,833
Total current assets	13,222,013	6,103,528
Noncurrent Assets
Long-term loans receivable, net	1,350,246	1,410,727
Property and equipment, net	16,510	6,351
Other investment	500,000
Deferred tax asset	43,411,985
Forward purchase derivative assets	1,085,839
Forward purchase receivable	39,285,754
Security deposit	5,036
Total assets	98,877,383	7,520,606
Current liabilities
Accounts payable	2,263,746	43,626
Accounts payable and accrued expenses	5,569,026	129,546
Contract liabilities	14,583	8,333
Due to seller - current portion	33,616,468
Total current liabilities	41,463,823	181,505
Noncurrent liabilities
Warrant liabilities	737,057
Due to seller – long-term portion	23,333,333
Deferred loan origination fees	102,364
Deferred offering costs	2,166,250
Indemnity liability	377,005
Total liabilities	68,179,832	181,505
Commitments and Contingencies (Note 6)
Class A common stock subject to possible redemption; 11,500,000 shares at redemption value of $10.20
Stockholders’ Deficit
Preferred stock, $0.0001 par value; 1,250,000 shares authorized; none issued and outstanding	2
Class B common stock, $0.0001 par value; 12,500,000 shares authorized; 2,875,000 issued and outstanding	1,872
Additional paid in capital	30,451,696
Accumulated deficit	243,981
Parent-Entity Net Investment		7,339,101
Total stockholders’ deficit	30,697,551	7,339,101
Total liabilities and stockholders’ deficit	$ 98,877,383	7,520,606
Northern Lights Acquisition Corp [Member]
Current Assets
Cash		254,523
Prepaid insurance-current portion		175,000
Prepaid expense		7,499
Total current assets		437,022
Noncurrent Assets
Prepaid insurance-noncurrent portion		87,500
Investments held in Trust Account		117,321,508
Total assets		117,846,030
Current liabilities
Franchise tax payable		168,767
Accounts payable and accrued expenses		306,792
Total current liabilities		475,559
Noncurrent liabilities
Warrant liabilities		2,826,876
Deferred underwriter fee payable		4,025,000
Total liabilities		7,327,435
Commitments and Contingencies (Note 6)
Class A common stock subject to possible redemption; 11,500,000 shares at redemption value of $10.20		117,300,000
Stockholders’ Deficit
Preferred stock, $0.0001 par value; 1,250,000 shares authorized; none issued and outstanding
Accumulated deficit		(6,781,746)
Total stockholders’ deficit		(6,781,405)
Total liabilities and stockholders’ deficit		117,846,030
Northern Lights Acquisition Corp [Member] | Common Class A [Member]
Stockholders’ Deficit
Class B common stock, $0.0001 par value; 12,500,000 shares authorized; 2,875,000 issued and outstanding		53
Northern Lights Acquisition Corp [Member] | Common Class B [Member]
Stockholders’ Deficit
Class B common stock, $0.0001 par value; 12,500,000 shares authorized; 2,875,000 issued and outstanding		$ 288

Combined Balance Sheets (Parent

Combined Balance Sheets (Parenthetical)	Dec. 31, 2021 $ / shares shares
Temproary equity redemption shares	11,500,000
Temporary equity, redemption price per share | $ / shares	$ 10.20
Preferred stock, par value | $ / shares	$ 0.0001
Preferred stock, shares authorized	1,250,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	125,000,000
Common stock, shares issued	0
Common stock, shares outstanding	0
Northern Lights Acquisition Corp [Member]
Temproary equity redemption shares	11,500,000
Temporary equity, redemption price per share | $ / shares	$ 10.20
Preferred stock, par value | $ / shares	$ 0.0001
Preferred stock, shares authorized	1,250,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Northern Lights Acquisition Corp [Member] | Common Class A [Member]
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	125,000,000
Common stock, shares issued	528,175
Common stock, shares outstanding	528,175
Common stock, shares redemption	11,500,000
Northern Lights Acquisition Corp [Member] | Common Class B [Member]
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	12,500,000
Common stock, shares issued	2,875,000
Common stock, shares outstanding	2,875,000

Combined Statements of Net Inco

Combined Statements of Net Income and Comprehensive Income - USD ($)		3 Months Ended		9 Months Ended		10 Months Ended
		Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Revenue		$ 2,379,314	$ 1,716,861	$ 5,903,213	$ 5,297,457
Operating Expenses
Compensation and employee benefits		865,595	539,611	2,383,117	1,997,669
Professional services		195,464	29,288	534,494	91,558
Rent expense		30,759	24,710	82,087	48,576
Provision for loan losses		88,345	514	383,910	12,441
General and administrative expenses		373,695	176,675	856,205	578,676
Total operating expenses		1,553,858	770,798	4,239,813	2,728,920
Loss from operation costs		825,456	946,063	1,663,400	2,568,537
Other income and expense:
Interest expense		36,002		36,002
Change in fair value of warrant liabilities		(868,472)		(868,472)
Change in fair value of forward purchase option derivative liability		601,691		601,691
Total other (income)/expenses		(230,779)		(230,779)
Net income		$ 1,056,235	$ 946,063	$ 1,894,179	$ 2,568,537
Basic and diluted weighted average shares outstanding Class A, Class A non-redemption and Class B non-redemption		18,715,912	18,715,912	18,715,912	18,715,912
Basic and diluted net loss per common stock not subject to redemption		$ 0.06	$ 0.05	$ 0.10	$ 0.14
Weighted average shares outstanding, diluted	[1]	20,760,912	18,715,912	20,760,912	18,715,912
Diluted net income per share		$ 0.06	$ 0.05	$ 0.09	$ 0.14
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Formation and operating costs						$ 550,343
Franchise tax expenses						168,767
Operating Expenses
Loss from operation costs						(719,110)
Other income and expense:
Realized gain from marketable securities held in Trust Account						(21,508)
Offering costs allocated to warrants						261,838
Change in fair value of warrant liabilities						2,204,598
Net income						$ 1,245,158
Basic and diluted weighted average shares outstanding Class A subject to redemption						6,944,805
Basic and diluted weighted average shares outstanding Class A, Class A non-redemption and Class B non-redemption						3,193,963
Basic and diluted net loss per common stock subject to redemption.						$ 0.12
Basic and diluted net loss per common stock not subject to redemption						$ 0.12
Offering costs allocated to warrants						$ (261,838)
Realized gain from marketable securities held in Trust Account						$ 21,508
[1]PIPE investors initial shares represent preferred stock without voting rights. Preferred stock initially converts at $ 10 2,045,000

Combined Statements of Parent-E

Combined Statements of Parent-Entity Net Investment and Stockholders' Equity - USD ($)	Preferred Stock [Member]	Common Stock [Member] Class A Common Stock [Member]	Common Stock [Member] Common Class B [Member]	Common Stock [Member] Common Class B [Member] Northern Lights Acquisition Corp [Member]	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class A [Member] Northern Lights Acquisition Corp [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Northern Lights Acquisition Corp [Member]	Parent-Entity Net Investment [Member]	Retained Earnings [Member]	Retained Earnings [Member] Northern Lights Acquisition Corp [Member]	Total	Northern Lights Acquisition Corp [Member]
Balance at Dec. 31, 2020									$ 4,354,021			$ 4,354,021
Balance, shares at Dec. 31, 2020
Sale of non-redeemable private placement units to sponsor, shares
Net income									905,303			905,303
Contribution of loan receivable from Parent									510,250			510,250
Net change due to allocations and distributions to Parent									(938,210)			(938,210)
Balance at Mar. 31, 2021									4,831,364			4,831,364
Balance, shares at Mar. 31, 2021
Balance at Dec. 31, 2020									4,354,021			4,354,021
Balance, shares at Dec. 31, 2020
Net income												2,568,537
Balance at Sep. 30, 2021									6,509,133			6,509,133
Balance, shares at Sep. 30, 2021
Balance at Feb. 25, 2021
Balance, shares at Feb. 25, 2021
Issuance of Class B Common Stock to Sponsor				$ 288				24,712					25,000
Sale of non-redeemable private placement units to sponsor						$ 53		5,281,697					5,281,750
Sale of non-redeemable private placement units to sponsor, shares						528,175
Redemption of Class A common stock subject to possible redemption								(5,306,409)			(8,026,904)		(13,333,313)
Net income											1,245,158		1,245,158
Issuance of Class B Common Stock to Sponsor, shares				2,875,000
Balance at Dec. 31, 2021				$ 288		$ 53			7,339,101		(6,781,746)	7,339,101	(6,781,405)
Balance, shares at Dec. 31, 2021				2,875,000		528,175
Balance at Mar. 31, 2021									4,831,364			4,831,364
Balance, shares at Mar. 31, 2021
Net income									717,171			717,171
Contribution of loan receivable from Parent									682,500			682,500
Net change due to allocations and distributions to Parent									(699,787)			(699,787)
Balance at Jun. 30, 2021									5,531,248			5,531,248
Balance, shares at Jun. 30, 2021
Net income									946,063			946,063
Contribution from Parent									31,822			31,822
Balance at Sep. 30, 2021									6,509,133			6,509,133
Balance, shares at Sep. 30, 2021
Balance at Dec. 31, 2021				$ 288		$ 53			7,339,101		(6,781,746)	7,339,101	(6,781,405)
Balance, shares at Dec. 31, 2021				2,875,000		528,175
Sale of non-redeemable private placement units to sponsor
Net income									501,600			501,600
Contribution of loan receivable from Parent									59,999			59,999
Balance at Mar. 31, 2022									7,900,700			7,900,700
Balance, shares at Mar. 31, 2022
Balance at Dec. 31, 2021				$ 288		$ 53			7,339,101		$ (6,781,746)	7,339,101	$ (6,781,405)
Balance, shares at Dec. 31, 2021				2,875,000		528,175
Net income												1,894,179
Balance at Sep. 30, 2022	$ 2	$ 1,872					30,451,696			243,981		30,697,551
Balance, shares at Sep. 30, 2022	20,450	18,715,912
Balance at Mar. 31, 2022									7,900,700			7,900,700
Balance, shares at Mar. 31, 2022
Net income									336,344			336,344
Contribution of loan receivable from Parent									74,999			74,999
Balance at Jun. 30, 2022									8,312,043			8,312,043
Balance, shares at Jun. 30, 2022
Issuance of Class B Common Stock to Sponsor	$ 2	$ 1,872					30,451,696		(9,124,297)			21,329,273
Net income									812,254	243,981		1,056,235
Issuance of Class B Common Stock to Sponsor, shares	20,450	18,715,912
Balance at Sep. 30, 2022	$ 2	$ 1,872					$ 30,451,696			$ 243,981		$ 30,697,551
Balance, shares at Sep. 30, 2022	20,450	18,715,912

Combined Statements of Cash Flo

Combined Statements of Cash Flows - USD ($)	9 Months Ended		10 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ 1,894,179	$ 2,568,537
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	3,576	1,264
Provision for loan loss	383,910	12,441
Change in fair value of warrant and forward purchase option derivative liabilities	(266,781)
Changes in operating assets and liabilities:
Accounts receivable	(290,361)	(415,425)
Contract assets	10,641
Prepaid expenses	(20,457)	(19,646)
Accrued interest receivable	(17,866)	(8,989)
Accounts payable	116,050	(70,770)
Accrued expense	153,662	98,535
Contract liabilities	6,250	16,943
Net cash used in operating activities	1,972,803	2,182,890
Cash flows from investing activities:
Purchase of property and equipment	(13,735)	(344)
Issuance of new loans (net of payment received)	35,241	(415,657)
Funding of other investment	(500,000)
Security deposit	(5,036)
Net cash used in investing activities	(483,530)	(416,001)
Cash flows from financing activities:
Proceeds from reverse capitalization, net of transaction costs	287,834
Net change in parent funding, allocations, and distributions to parent		(413,425)
Net cash provided by financing activities	287,834	(413,425)
Net change in cash	1,777,107	1,353,464
Cash at beginning of period	5,495,905	3,001,363
Cash at end of period	7,273,012	4,354,827	$ 5,495,905
Non-cash investing and financing activities:
Offering costs charged to additional paid-in capital included in accrued expense
Northern Lights Acquisition Corp [Member]
Cash flows from operating activities:
Net loss			1,245,158
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of warrant liability			(2,204,598)
Offering costs allocated to warrants			261,838
Realized gain from securities held in Trust Account			(21,508)
Changes in operating assets and liabilities:
Prepaid insurance			(262,500)
Prepaid expenses			(7,499)
Franchise tax payable			168,767
Accrued expense			271,792
Net cash used in operating activities			(548,550)
Cash flows from investing activities:
Investment of cash in Trust Account			(117,300,000)
Net cash used in investing activities			(117,300,000)
Cash flows from financing activities:
Proceeds from issuance of Class B common stock to sponsor			25,000
Proceeds from sale of Units, net of underwriting discount paid			113,275,000
Proceeds from sale of Private units			5,281,750
Proceeds from related party promissory note			92,737
Payment of related party promissory note			(92,737)
Payment of offering costs			(478,677)
Net cash provided by financing activities			118,103,073
Net change in cash			254,523
Cash at beginning of period	$ 254,523
Cash at end of period			254,523
Non-cash investing and financing activities:
Deferred underwriting fee payable			4,025,000
Initial classification of warrant liabilities			5,031,474
Offering costs charged to additional paid-in capital included in accrued expense			$ 35,000

Organization and Business Opera

Organization and Business Operations	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Organization and Business Operations	Note 1. Organization and Business Operations Business Description On February 11, 2022, SHF, LLC and SHF Holding Co., LLC, the sole member of SHF, LLC, and Partner Colorado Credit Union (“PCCU”), the sole member of SHF Holding Co., LLC, entered into a definitive purchase agreement (herein referred to as the “Business Combination”) with Northern Lights Acquisition Corp. (“NLIT”), a special purpose acquisition company, and its sponsor, 5AK, LLC. In connection with the closing of the Business Combination, NLIT changed its name to “SHF Holdings, Inc.” (herein referred to as the “Company”). PCCU’s Board of Directors approved the contribution of certain assets and operating activities associated with operations from both the Branches and Safe Harbor Services (“SHS” or “Oldco”), a wholly-owned subsidiary of PCCU, to SHF Holding, Co., LLC. SHF Holding, Co., LLC then contributed the same assets and related operations to SHF, LLC with PCCU’s investment in SHF, LLC maintained at the SHF Holding Co., LLC level (the “reorganization”). The reorganization effectively occurred July 1, 2021. In conjunction with the reorganization, all of Branches’ employees and certain PCCU employees were terminated from PCCU and hired as SHF, LLC employees. Collectively, Oldco, the Branches and SHF, LLC represent the “Carved-Out Operations.”= After the reorganization, SHF, LLC contains the entirety of the Carved-Out Operations and Oldco was dissolved. In addition, effective July 1, 2021, the entity entered into an Account Servicing Agreement and Support Servicing Agreement which were subsequently amended and restated and are discussed in Note 7. Pursuant to the purchase agreement, upon the closing of the transaction, NLIT purchased all of the issued and outstanding membership interests of SHF in exchange for an aggregate of $ 185,000,000 11,386,139 115,000,000 70,000,000 1,831,683 3,143,388 30 70 50 70 56,949,800 70,000,000 On September 28, 2022, the parties consummated the Business Combination, resulting in NLIT, consistent with the aforementioned parameters, purchasing all of the issued and outstanding membership interests of the SHF, LLC in exchange for an aggregate of $ 185,000,000 11,386,139 115,000,000 70,000,000 56,949,801 In connection with the closing of the Business Combination, the status of PCCU has changed from Parent to majority shareholder of the Company pursuant to its ownership of 60.8% The Company generates both interest income and fee income through providing a variety of services to financial institutions desiring to service the cannabis industry including, among other things, Bank Secrecy Act and other regulatory compliance and reporting, onboarding, responding to account inquiries, responding to customer service inquiries relating to CRB depository accounts held at PCCU, and sourcing and managing loans. In addition to PCCU, the Company provides these similar services and outsourced support to other financial institutions providing banking to the cannabis industry. These services are provided to other financial institutions under the Safe Harbor Master Program Agreement. Pursuant to the purchase agreement, the Company entered into an amended services agreements under similar terms as the July 2021 agreements. In addition, in conjunction with the purchase agreement, SHF and PCCU entered into an Amended and Restated Loan Servicing Agreement. Refer to Note 7 for additional information. The purpose of the aforementioned $ 56,949,800 Pursuant to the third amendment to the unit purchase agreement, the Company will pay the deferred consideration in one payment of $ 21,949,801 35,000,000 6,416,667 38,500,002 3,143,388 On October 26, 2022, SHF Holdings, Inc., entered into a Forbearance Agreement (the “Forbearance Agreement”) with PCCU and Luminous Capital USA Inc. (“Luminous”). As per the terms of the agreement, PCCU has agreed to defer all payments owed by the Company pursuant to the Purchase Agreement for a period of six (6) months from the date hereof while the Parties engage in good faith efforts to renegotiate the payment terms applicable to the Deferred Obligation (the “Forbearance Period”). Basis of Presentation Financial statements have not historically been prepared for the Carved-Out Operations. For the nine months ended September 30, 2021, the combined financial statements consist of the balances of SHS and SHF as prepared on a stand-alone basis and the balances of the Branches on a “carve-out” basis. For the three and nine months ended September 30, 2022, the financial statements represent SHF on a stand-alone basis as the period is post reorganization. All intercompany transactions have been eliminated for all periods presented. These combined financial statements reflect the Company’s historical financial position, results of operations and cash flows as they have been historically managed in conformity with Generally Accepted Accounting Principles in the United States (“U.S. GAAP”). All depository asset accounts and liabilities are retained by PCCU as the Carved-Out Operations are not organized as a chartered financial institution. Accordingly, none of the cash of PCCU has been attributed to these combined financial statements. Asset and liabilities maintained by SHS and SHF have been included in these financial statements along with any specific assets and liabilities associated with the Branches. Revenue and expenses for the Branches were included based on specific identification as they relate to customer deposits, professional services, compensation and employee benefits, rent expense, provision for loan losses and other general and administrative expenses. Corporate allocations such as information technology, customer support, marketing, executive compensation and other general and administrative expenses are attributed to the Branches proportionately based on the size of the specifically identifiable CRB’s deposit balances, deposit activity and accounts relative to the totals of the consolidated PCCU entity. This allocation method was consistent for all periods prior to July 2021. Beginning in July 2021, a services agreement was entered into between Newco and PCCU (see Note 7). In exchange for services provided to PCCU via the Carved-Out Operations, Newco receives 100% of CRB related revenue. PCCU receives (and Newco pays) a monthly per account fee, split loan servicing fees and split investment income associated with Carved-Out Operations depository accounts. The fees are meant to represent PCCU’s cost for hosting depository accounts and funding related loans and providing certain limited infrastructure support. Management has considered the basis on which the expenses have been allocated to be a reasonable reflection of the utilization of services provided to or the benefits received by the Branches during the periods presented. All revenue and expenses of SHS and SHF are specific to the entity. Corporate allocations were attributed for the nine months ended September 30, 2021. Liquidity and Going Concern As of September 30, 2022, the Company had $ 7,273,012 ($28,241,810) 5,495,905 5,922,023 56,949,800 33,616,468 4,090,000 The Company has not incurred significant cumulative consolidated operating losses and does not have negative cash flows. As of September 30, 2022, the Company has retained earnings of $ 243,981 1,894,179 1,972,803 Despite the going concern disclosure, we have determined not to take a valuation allowance on the Deferred Tax Asset (“DTA”). The Company does not have a history of operating loss or tax credit carry forwards expiring unused; no losses expected in early future years given that the Company is presently profitable; no unsettled circumstances that, if unfavorably resolved, would adversely affect future operations and profit levels on a continuing basis in future years; no adverse carry back or carry forward periods; and no business cyclicality concerns. The Company also has enhanced lending capacity pursuant to increased deposits and greater credit pools, additional interest income, and more service fees accentuate the Company’s stance that a DTA valuation allowance is not required.
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Organization and Business Operations		Note 1 — Description of Organization and Business Operations Organization and Business Operations Northern Lights Acquisition Corp. (the “Company”) is a blank check company incorporated in Delaware on February 26, 2021 At December 31, 2021, the Company had not yet commenced any operations. All activity from inception through December 31, 2021 relates to the Company’s formation and the initial public Offering (as defined below), and, since the closing of the initial public offering, a search for a Business Combination candidate. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscal year end. The Registration Statement for the Company’s Initial Public Offering was declared effective on June 23, 2021. On June 28, 2021, the Company consummated the Initial Public Offering of 11,500,000 units (“Units” and, with respect to the shares of Class A Common Stock included in the Units offered, the “Public Shares”), generating gross proceeds of $ 115,000,000 , which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 528,175 10.00 5,281,750 Following the closing of the Initial Public Offering on June 28, 2021, an amount of $ 117,300,000 10.20 Transaction costs of the Initial Public Offering amounted to $ 6,263,677 1,725,000 4,025,000 513,677 Following the closing of the Initial Public Offering $ 938,853 254,523 38,537 NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. NASDAQ rules provide that the Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the balance in the Trust Account (as defined below) (less any deferred underwriting commissions and taxes payable on interest earned on the Trust Account) at the time of the signing of a definitive agreement to enter a Business Combination The Company will provide its Stockholders with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. In connection with a proposed Business Combination, the Company may seek stockholder approval of a Business Combination at a meeting called for such purpose at which stockholders may seek to redeem their shares, regardless of whether they vote for or against a Business Combination. The Company will proceed with a Business Combination only if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the outstanding shares voted are voted in favor of the Business Combination If the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Company’s Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from seeking redemption rights with respect to 15 The stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $ 10.00 NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS If a stockholder vote is not required and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation, offer such redemption pursuant to the tender offer rules of the Securities and Exchange Commission (“SEC”), and file tender offer documents containing substantially the same information as would be included in a proxy statement with the SEC prior to completing a Business Combination. The Sponsor has agreed (a) to vote its Class B Common Stock, the Common Stock included in the Private Units (the “Private Shares”) and any Public Shares purchased during or after the Proposed Offering in favor of a Business Combination, (b) not to propose an amendment to the Company’s Amended and Restated Certificate of Incorporation with respect to the Company’s pre-Business Combination activities prior to the consummation of a Business Combination unless the Company provides dissenting public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment; (c) not to redeem any shares (including the Class B Common Stock) and Private Units (including underlying securities) into the right to receive cash from the Trust Account in connection with a stockholder vote to approve a Business Combination (or to sell any shares in a tender offer in connection with a Business Combination if the Company does not seek stockholder approval in connection therewith) or a vote to amend the provisions of the Amended and Restated Certificate of Incorporation relating to stockholders’ rights of pre-Business Combination activity and (d) that the Class B Common Stock and Private Units (including underlying securities) shall not participate in any liquidating distributions upon winding up if a Business Combination is not consummated. However, the Sponsor will be entitled to liquidating distributions from the Trust Account with respect to any Public Shares purchased during or after the Proposed Offering if the Company fails to complete its Business Combination. The Company will have up to 12 months from the closing of our IPO, or until June 28, 2022, to consummate an initial business combination. However, if we anticipate that we may not be able to consummate our initial business combination within 12 months, we may, by resolution of our board if requested by our sponsor, extend the period of time to consummate a business combination up to two times, each by an additional three months (for a total of up to 18 months, or until December 28, 2022 (“the Combination Period”), to complete a business combination), subject to the sponsor depositing additional funds into the trust account. If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than five business days thereafter, redeem 100 100,000 10.00 NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS The Sponsor has agreed that it will be liable to the Company, if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the Trust Account to below $10.00 per share (whether or not the underwriters’ over-allotment option is exercised in full), except as to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of the Proposed Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”) Liquidity As of December 31, 2021, the Company had $ 254,523 38,537 11,500,000 10.00 115.0 528,175 10.00 5,281,750 The Company’s liquidity needs prior to the consummation of its IPO were satisfied through the proceeds of $ 25,000 92,737 The Company intends to complete its initial Business Combination before June 28,2022 and we believe we have sufficient arrangements with our vendors to continue to operate until we complete our initial Business Combination. However, there can be no assurance that the Company will be able to consummate the Business Combination by then. In the event that we are unable to consummate the Business Combination before June 28, 2022 we anticipate identifying and accessing additional capital resources in order to extend the Business Combination period up to 18 months. However, there can be no assurance that the Company will have access to sufficient capital to extend the deadline to consummate the Business Combination. As a result, in connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standard Board’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” it is uncertain that the Company will have sufficient liquidity to fund the working capital needs of the Company beyond June 28, 2022. Management has determined that given the liquidity condition of the Company, should a Business Combination not occur by June 28, 2022, there is substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate. The Company may need to raise additional capital through loans or additional investments from its Sponsor, stockholders, officers, directors or third parties. The Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, the Company may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of a potential transaction, and reducing overhead expenses. the Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. These conditions raise substantial doubt about the Company’s ability to continue as a going concern through June 28, 2022. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of the financial statement. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Use of Estimates The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Material estimates that are particularly subject to change in the near term include the determination of the allowance for loan losses, and the fair value of financial instruments. Actual results could differ from the estimates. Cash and Cash Equivalent Cash and cash equivalents include cash on hand, amounts due from financial institutions, and investments with maturities of three months or less. Concentrations of Risk The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash. Cash balances are maintained principally in accounts at PCCU which is insured by the National Credit Union Share Insurance Fund (“NCUSIF”) up to regulatory limits. From time to time, cash balances may exceed the NCUSIF insurance limit. The Company has not experienced any credit losses associated with its cash balances in the past. Currently the Company only services the cannabis industry. Cannabis remains illegal under federal law, and therefore, strict enforcement of federal laws regarding cannabis would likely result in our inability to execute our business plan. Currently the Company substantially relies on PCCU to hold customer deposits and fund its originated loans. As of this time, substantially all of the Company’s revenue is generated by deposits and loans hosted by PCCU pursuant to various services agreements. Accounts Receivable-PCCU and Allowance for Doubtful Accounts Accounts receivable are recorded based on account fee schedules. While fees are generated from individual CRB related accounts, amounts are initially collected by the financial institutional partners and remitted in the subsequent month. As of September 30, 2022, and December 31, 2021, 100% of the Accounts Receivable, respectively is due from PCCU. Effective January 2021 through June 2021, PCCU elected to transfer account servicing from SHS to the Branches. In accordance with this change, a policy was adopted wherein substantially all cash was collected by PCCU and retained by PCCU outside of the Branches and SHS. This policy was eliminated in conjunction with the July 2021 reorganization and execution of the Account Servicing Agreement and Support Servicing Agreement discussed at Note 7. The Company maintains allowances for doubtful accounts for estimated losses as a result of a customers’ inability to make required payments. The Company estimates anticipated losses from doubtful accounts based on days past due as measured from the contractual due date and historical collection history. The Company also takes into consideration changes in economic conditions that may not be reflected in historical trends, for example customers in bankruptcy, liquidation or reorganization. Receivables are written-off against the allowance for doubtful accounts when they are determined uncollectible. Such determination includes analysis and consideration of the particular conditions of the account, including time intervals since last collection, customer performance against agreed upon payment plans, solvency of customer and any bankruptcy proceedings. At September 30, 2022 and December 31, 2021, there were no Loans Receivable PCCU originates mortgage, commercial and consumer loans to members and other businesses. Commercial CRB loans originated by the Company and funded by PCCU are typically managed by the Company, inclusive of originated and funded loans that are on the PCCU balance sheet only. Certain CRB Loans were contributed to the Carved-out Operations. Such loans where the Company has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at principal balance outstanding, net of an allowance for loan losses and net deferred loan origination fees and costs when applicable. Interest income on loans is recognized over the term of the loan and is calculated using the simple-interest method on principal amounts outstanding. Interest income is not reported when full loan repayment is in doubt, typically when the loan is impaired, or payments are past due ninety days or more. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts are satisfied to where the loan is less than ninety days past due and future payments are reasonably assured. Loans are evaluated for charge-off on a case-by-case basis and are typically charged off at the time of foreclosure. Past-due status is based on the contractual terms of the loans. In all cases, loans are placed on nonaccrual status or charged-off at an earlier date if the collection of principal and interest is considered doubtful. Allowance for Loan Losses The allowance for loan losses is a valuation allowance for probable incurred credit losses, increased by the provision for loan losses and decreased by charge-offs less recoveries. Management estimates the required allowance for loan losses balance using past loan loss experience, known and inherent risks in the nature and volume of the portfolio, information about specific borrower situations and estimated collateral values, economic conditions, and other factors. Allocations of the allowance for loan losses may be made for specific loans, but the entire allowance is available for any loan that, in management’s judgment, should be charged-off. The allowance for loan losses consists of specific and general components. The specific component relates to loans that are individually classified as impaired or loans otherwise classified as substandard or doubtful. The general component covers non-classified loans and is based on historical loss experience adjusted for current factors. Due to the nature of uncertainties related to any estimation process, management’s estimate of loan losses inherent in the loan portfolio may change in the near term. However, the amount of the change that is reasonably possible cannot be estimated. A loan is considered impaired when, based on current information and events, full payment under the loan terms is not expected. Impairment is generally evaluated in total for smaller-balance loans of similar nature such as commercial lines of credit, but may be evaluated on an individual loan basis if deemed necessary. If a loan is impaired, a portion of the allowance is allocated so that the loan is reported, net, at the present value of estimated future cash flows using the loan’s existing rate or at the fair value of collateral if repayment is expected solely from the collateral. The loans SHF intends to originate will be secured by various types of assets of the borrowers, including real property and certain personal property, including value associated with other assets to the extent permitted by applicable laws and the regulations governing the borrowers. The documents governing the loans also include a variety of provisions intended to provide remedies against the value associated with licenses. Collection procedures are designed to ensure that neither SHF nor its financial institution clients who provide funding for a loan, nor a third-party agent engaged to assist with the liquidation or foreclosure process, will take possession of cannabis inventory, cannabis paraphernalia, or other cannabis-related assets, nor will they take title to real estate used in cannabis-related businesses. Upon default of a loan, a third-party agent will be engaged to work with the borrower to have the borrower sell collateral securing the loan to a third party or to institute a foreclosure proceeding to have such collateral sold to generate funds towards the payoff of the loan. Applicable regulations under state law that govern CRBs generally do not permit the taking of title to real estate involved in commercial sales of cannabis, whether through foreclosure or otherwise, without prior regulatory approval. The sale of a license or other realization of the value of licenses also requires the approval of state and local regulatory authorities. A defaulted loan may also be sold if such a sale would yield higher proceeds or that a sale could be accomplished more quickly than a foreclosure proceeding while yielding proceeds comparable to what would be expected from a foreclosure sale. Such sale of the loan would be conducted through a third-party administrative agent. However, SHF can provide no assurances that a sale of such loans would be possible or that the sales price of such loans would be sufficient to recover the outstanding principal balance, accrued interest, and fees. Net Deferred Loan Origination Fees and Cost When included with a new loan origination, the Company receives loan origination fees in conjunction with new loans funded and any indemnified liabilities which are not recorded on the balance sheet from our financial institution partners. Where applicable, the loan origination fee is netted with loan origination costs associated with originating a specific loan. These loan origination costs are typically incremental direct costs (non-reimbursed) paid to third parties. Net loan origination fees are initially deferred and recognized as interest income utilizing the interest method. Indemnity Liability Effective February 11, 2022, SHF entered into an Amended and Restated Loan Servicing Agreement with PCCU. Under the Loan Servicing Agreement, PCCU, in exchange for a fee at an annual rate of 0.25 ASC 450-20 Loss Contingencies In addition to default-related loan losses, SHF continuously monitors all other circumstances pursuant to the agreement and identifies events that may necessitate a loss contingency under the Loan Servicing Agreement. A loss contingency is reported when it is both probable that a future event will confirm that a loss had been incurred on or before the related balance sheet date and the loss is reasonably estimable. Property and Equipment, net Property and equipment is recorded at historical cost, net of accumulated depreciation. Depreciation is provided over the assets’ useful lives on a straight-line basis - 4 5 Management periodically assesses the estimated useful life over which assets are depreciated or amortized. If the analysis warrants a change in the estimated useful life of property and equipment, management will reduce the estimated useful life and depreciate or amortize the carrying value prospectively over the shorter remaining useful life. The carrying amounts of assets sold or retired and the related accumulated depreciation are eliminated in the period of disposal and the resulting gains and losses are included in the results of operations during the same period. Impairment of Long-Lived Assets The Company evaluates the recoverability of tangible assets periodically by taking into account events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired. There were no Other Investments These investments are accounted for at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment. Fair Value Measurements The Company utilizes the fair value hierarchy to apply fair value measurements. The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair values that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources, while unobservable inputs reflect a reporting entity’s pricing based upon its own market assumptions. The basis for fair value measurements for each level within the hierarchy is described below: Level 1 — Quoted prices for identical assets or liabilities in active markets. Level 2 — Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; or model-derived valuations whose inputs are observable or whose significant value drivers are observable. Level 3 —Valuations derived from valuation techniques in which one or more significant inputs to the valuation model are unobservable. With the exceptions of loans receivable, warrants (public and private), and the derivative liability, the Company considers the carrying amounts of its financial instruments (cash, accounts receivable and accounts payable) in the balance sheet to approximate fair value because of the short-term or highly liquid nature of these financial instruments. The fair values of loans receivables, warrants, and derivative are fully disclosed in Note 10. Revenue Recognition The Company adopted Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”). The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. ASC 606 defines a five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be required within the revenue recognition process than required under previous accounting principles generally accepted in the United States of America (“U.S. GAAP”) including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. The Company adopted ASC 606 for all applicable contracts using the modified retrospective method, which would have required a cumulative-effect adjustment, if any, as of the date of adoption. The adoption of ASC 606 did not have a material impact on the Company’s financial statements as of the date of adoption. As a result, a cumulative- effect adjustment was not required. Revenue is recorded at a point in time when the performance obligation is satisfied, and no contingencies exist. Revenue consists primarily of fees earned on deposit accounts held at PCCU but serviced by the Company such as bank account charges, onboarding income, account activity fee income and other miscellaneous fees. In addition, the Company recognizes revenue from the Master Program Agreement. The Master Program Agreement is a non-exclusive and non-transferable right to implement and utilize the Safe Harbor Program. The Safe Harbor Program has two performance obligations; an implementation fee recognized when the contract is effective, and a service fee recognized ratable over the contract term as the compliance program is executed. Lastly, the Company also records revenue for interest on loans and investment income allocated by PCCU based on specific customer balances. Amounts received in advance of the service being provided is recorded as a liability under deferred revenue on the combined balance sheets. Typical Safe Harbor Program contracts are three-year contracts with amounts due monthly, quarterly or annually based on contract terms. Customers consist of financial institutions providing services to CRBs. Revenues are concentrated in the United States. Contract Assets / Contract Liabilities A contract asset is the Company’s right to consideration in exchange for goods or services that the Company has transferred to a customer. Conversely, the Company recognizes a contract liability if the customer’s payment of consideration precedes the reporting entity’s performance. As of September 30, 2022, the Company reported contract assets and contract liabilities of $ 7,676 14,583 18,317 8,333 18,987 59,081 Advertising/Marketing Costs Advertising/marketing costs are expensed as incurred. For the three and nine months ended September 30, 2022, advertising/marketing costs were $ 81,130 231,970 21,327 48,730 Software Development Cost The Company applied agile development methodologies to their software development projects, which are characterized by a more dynamic development process with more frequent and iterative revisions to the product features and functions as the software is being developed. Due to the shorter development cycle and focus on rapid production associated with agile development, the costs incurred to get to, and have incurred after the achievement of technological feasibility, have been expensed as incurred. Software development costs amounted to $ 35,880 88,550 30,973 88,499 Warrants Liability The Company accounts for the warrants assumed in the business combination in accordance with the guidance contained in ASC Topic 815, “Derivatives and Hedging” (“ASC 815”), under which warrants that do not meet the criteria for equity classification and must be recorded as derivative liabilities. Accordingly, the Company classifies the warrants as liabilities carried at their fair value and adjusts the warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until the warrants are exercised or expire, and any change in fair value is recognized in the consolidated statement of operations Earnings Per Share Basic and diluted earnings per share are computed and disclosed in accordance with FASB ASC Topic 260, Earnings Per Share. The Company utilizes the two-class method to compute earnings available to common shareholders. Under the two-class method, earnings are adjusted by accretion amounts to redeemable noncontrolling interests recorded at redemption value. The adjustments represent dividend distributions, in substance, to the noncontrolling interest holder as the holders have contractual rights to receive an amount upon redemption other than the fair value of the applicable shares. As a result, earnings are adjusted to reflect this in substance distribution that is different from other common shareholders. In addition, the Company allocates net earnings to each class of common stock and participating security as if all of the net earnings for the period had been distributed. The Company’s participating securities consist of share-based payment awards that contain a non-forfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common shareholders. Basic earnings per common share excludes dilution and is calculated by dividing net earnings allocated to common shares by the weighted-average number of common shares outstanding for the period. Diluted earnings per common share is calculated by dividing net earnings allocable to common shares by the weighted-average number of common shares outstanding for the period, as adjusted for the potential dilutive effect of non-participating share-based awards. Income Tax Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax assets and liabilities are adjusted through the provision for income taxes as changes in tax laws or rates are enacted. Effective September 28, 2022, the Company complies with the accounting and reporting requirements of ASC Topic 740, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. PCCU was exempt from most federal, state, and local taxes under the provisions of the Internal Revenue Code and state tax laws. However, PCCU was subject to unrelated business income tax. The Carved-Out Operations were wholly owned by PCCU and therefore, were exempt from most federal and state income taxes. The ASC Topic 740, “Income Taxes,” under US GAAP clarifies accounting for uncertainty in income taxes reported in the financial statements. The interpretation provides criteria for assessment of individual tax positions and a process for recognition and measurement of uncertain tax positions. Tax positions are evaluated on whether they meet the “more likely than not” standard for sustainability on examination by tax authorities. The Company’s Management has determined there are no material uncertain tax positions. ASC 740-270-25-2 requires that an annual effective tax rate be determined and such annual effective rate applied to year to date income in interim periods. If management is unable to estimate a portion of its ordinary income, but is otherwise able to reliably estimate the remainder, ASC 740-270-25-3 provides that the tax applicable to that item be reported in the interim period in which the item occurs. The tax (or benefit) related to ordinary income (or loss) shall be computed at an estimated annual effective tax rate and the tax (or benefit) related to all other items shall be individually computed and recognized when the items occur. Management is unable to estimate a portion of its ordinary income and as a result had computed the company’s tax provision in accordance with ASC 740-270-25-3. The Company’s effective tax rate was 0.00 0.00 0.00 0.00 21 ASC Topic 740 also prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2022 and December 31, 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. Offering Costs Associated with the Initial Public Offering and PIPE Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities are expensed as incurred, presented as offering costs allocated to warrants in the statements of operations. Offering costs associated with the Public Shares were charged to stockholders’ equity upon the completion of the Initial Public Offering. Deferred offering costs as of September 30, 2022 consisted of legal, accounting, underwriting fees and other costs incurred that were directly related to the PIPE Offering. Recently Issued Accounting Standards From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective and are not expected to have a material impact on the Company’s financial position or results of operations upon adoption. Financial Instruments—Credit Losses In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduces a model based on expected losses to estimate credit losses for most financial assets and certain other instruments. In November 2019, the FASB issued ASU No. 2019-10 Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842). The update allows the extension of the initial effective date for entities which have not yet adopted ASU No. 2016-02. The standard is effective for annual reporting periods beginning after December 15, 2022 for private companies and SEC filers classified as smaller reporting entities, with early adoption permitted. Entities apply the standard’s provisions by recording a cumulative effect adjustment to retained earnings. The Company has not yet adopted ASU 2016-13 and is currently assessing the impact of this new standard on its financial statements. Collaborative Arrangements In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808). This update clarifies the interaction between ASC 808, Collaborative Arrangements and ASC 606, Revenue from Contracts with Customers (“ASU 2018-18”). The update clarifies that certain transactions between participants in a collaborative arrangement should be accounted for under ASC 606 when the counterparty is a customer. In addition, the update precludes an entity from presenting consideration from a transaction in a collaborative arrangement as revenue if the counterparty is not a customer for that transaction. ASU 2018-18 should be applied retrospectively to the date of initial application of ASC 606 and early adoption is permitted. The ASU’s amendments were effective for public business entities for fiscal years beginning after December 15, 2019, including interim periods therein. The adoption of this standard did not have a material impact on the Company’s financial statements as the Company does not have any collaborative agreements. However, there is a potential for the Company to enter into collaborative agreements in the future, as it expands into additional markets. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Deferral of the Effective Dates for Certain Entities Business Combination The Business Combination detailed in Note 1 above was accounted for as a reverse recapitalization, with no goodwill or other intangible assets recorded, in accordance with accounting principles generally accepted in the United States of America. Under this method of accounting, NLIT is treated as the acquired company for financial reporting purposes. Accordingly, for accounting purposes, the Business Combination is treated as the equivalent of SHF issuing shares for the net assets of NLIT, accompanied by a recapitalization. The net assets of NLIT are recognized at fair value (which is expected to be consistent with carrying value), with no goodwill or other intangible assets recorded. Other related events in connection with the Business Combination are summarized below: ● The 2,875,000 ● Upon closing of the Business Combination, 11,386,139 The Seller was due to receive a cash payment of $ 3.1 ● Approximately $ 56.9 70.0 21.9 35.0 6.4 7.7 1,200,000 ● The Parent-Entity Net Investment appearing in the balance sheet of SHF amounting to $ 9,124,297 ● Immediately prior to the Closing, 20,450 20,450,000 2,045,000 10.00 ● For tax purposes, the transaction will be treated as a taxable asset acquisition, resulting in an estimated tax basis Goodwill balance of $ 43,411,985 ● Preferred Stock The Company is authorized to issue 1,250,000 0.0001 20,450 no ● Class A Common Stock The Company is authorized to issue up to 125,000,000 0.0001 18,715,912 0 3,804,872 ● Parent-Entity Net Investment Parent-Entity Net Investment balance in the combined balance sheets represents PCCU’s historical net investment in the Carved-Out Operations. For purposes of these combined financial statements, investing requirements have been summarized as “Parent-Entity Net Investment” and represents equity as no cash settlement with PCCU is required. No separate equity accounts are maintained for SHS, SHF or the Branches. As of December 31, 2021, the Class A Common Stock reflected on the balance sheet are reconciled in the following table: Schedule of Common Stock Reflected on the Balance Sheets As of December 31, 2021 Gross Proceeds $ 115,000,000 Less: Proceeds allocated to public warrants (5,031,474 ) Proceeds allocated to shares not subject to redemption (59 ) Issuance costs related to Class A common stock (6,263,677 ) Plus: Accretion of carrying value to redemption value 13,595,210 Class A common stock subject to possible redemption 117,300,000
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Summary of Significant Accounting Policies		Note 2. Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the accounting and disclosure rules and regulations of the U.S. Securities and Exchange Commission. Emerging growth company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value. The Company had $ 254,523 no Trust Account Upon the closing of the Initial Public Offering and the Private Placement, $ 117,300,000 10.20 Income taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of December 31, 2021 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued) The Company is considered an exempted State of Delaware company and is presently not subject to income taxes or income tax filing requirements in the State of Delaware or the United States. As such, the Company’s tax provision is zero for the period presented. Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities are expensed as incurred, presented as offering costs allocated to warrants in the condensed statements of operations. Offering costs associated with the Public Shares were charged to stockholders’ equity upon the completion of the Initial Public Offering. Class A Common Stock Subject to Possible Redemption The Company accounts for its shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Shares subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. Conditionally redeemable shares of common stock (including shares of common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, shares are classified as stockholders’ equity. The Company’s shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. On December 31, 2021, there are 528,175 11,500,000 If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement is treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). As of December 31, 2021, the Class A Common Stock reflected on the balance sheet are reconciled in the following table: Schedule of Common Stock Reflected on the Balance Sheets As of December 31, 2021 Gross Proceeds $ 115,000,000 Less: Proceeds allocated to public warrants (5,031,474 ) Proceeds allocated to shares not subject to redemption (59 ) Issuance costs related to Class A common stock (6,263,677 ) Plus: Accretion of carrying value to redemption value 13,595,210 Class A common stock subject to possible redemption 117,300,000 NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000 Net Income Per Share Net income per share is computed by dividing net income by the weighted average number of common stock shares outstanding for the period. The calculation of diluted income per share does not consider the effect of the warrants issued in connection with the Initial Public Offering and warrants issued as components of the Private Placement Units (the “Placement Warrants”) since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The Company applies the two-class method in calculating earnings per share. The contractual formula utilized to calculate the redemption amount approximates fair value. The Class feature to redeem at fair value means that there is effectively only one class of stock. Changes in fair value are not considered a dividend of the purposes of the numerator in the earnings per share calculation. Net income per common share is computed by dividing the pro rata net loss between the redeemable shares and the non-redeemable shares by the weighted average number of common shares outstanding for each of the periods. The calculation of diluted income per common stock does not consider the effect of the warrants issued in connection with the IPO since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The warrants are exercisable for 6,014,088 The following table reflects the calculation of basic and diluted net income per common share: Schedule of Calculation of Basic and Diluted Net Income Per Share For the Period from February 26, 2021 (inception) Through December 31, 2021 Redeemable Class A common stock subject to possible redemption Numerator: earnings allocable to redeemable Class A common stock subject to possible redemption $ 852,903 Denominator: weighted average number of redeemable Class A common stock 6,944,805 Basic and diluted net income per redeemable Class A common stock $ 0.12 Non-redeemable Class A and Class B common stock Numerator: net income allocable to non-redeemable Class A and Class B common stock $ 392,255 Denominator: weighted average number of non-redeemable Class A and Class B common stock Non-redeemable Class A private placement and Class B common shares, basic and diluted 3,193,963 Basic and diluted net income per non-redeemable Class A and Class B common stock $ 0.12 NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued) Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Recently Issued Accounting Standards In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, “Debt—Debt with Conversion and Other Options(Subtopic 470- 0) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current U.S. GAAP. The ASU also removes certain settlement conditions that are required for equity-linked contracts to qualify for the derivative scope exception, and it simplifies the diluted earnings per share calculation in certain areas. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Loans Receivable

Loans Receivable	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Loans Receivable	Note 3. Loans Receivable Commercial real estate loans receivable, net consist of the following: Schedule of Commercial Real Estate Loans Receivable September 30, 2022 December 31, 2021 (Unaudited) (Audited) Commercial real estate loans receivable, gross $ 1,443,060 1,478,301 Allowance for loan losses (21,646 ) (14,741 ) Commercial real estate loans receivable, net 1,421,414 1,463,560 Current portion (71,168 ) (52,833 ) Noncurrent portion $ 1,350,246 1,410,727

Other Investment

Other Investment	9 Months Ended
	Sep. 30, 2022
Investments, All Other Investments [Abstract]
Other Investment	Note 4. Other Investment At September 30, 2022, the Company had a $ 500,000

Allowance for Loan Losses

Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Allowance for Loan Losses	Note 5. Allowance for Loan Losses The allowance for loan losses is maintained at a level believed to be sufficient to provide for estimated loan losses based on evaluating known and inherent risks in the loan portfolio. The allowance is provided based upon management’s analysis of the pertinent factors underlying the quality of the loan portfolio. These factors include changes in the amount and composition of the loan portfolio, delinquency levels, actual loss experience, current economic conditions, and detailed analysis of individual loans for which the full collectability may not be assured. The detailed analysis includes methods to estimate the fair value of loan collateral and the existence of potential alternative sources of repayment. The allowance may consist of specific and general components. While the allowance may consist of general and specific components, the allowance is general in nature and is available for the loan portfolio in its entirety. The allowance for loan losses consists of the following activity for the three and nine months ended September 30, 2022 and 2021: Schedule of Allowance For Loan Losses Commercial Total Nine Months ended September 30, 2022: Allowance for loan losses: Beginning balance $ 14,741 $ 14,741 Charge-offs - - Recoveries - - Provision 6,905 6,905 Ending balance $ 21,646 $ 21,646 Three Months ended September 30, 2022: Allowance for loan losses: Beginning balance $ 21,801 $ 21,801 Charge-offs - - Recoveries - - Provision (benefit) (155 ) (155 ) Ending balance $ 21,646 $ 21,646 Loans receivable at September 30, 2022 Individually evaluated for impairment $ - $ - Collectively evaluated for impairment 1,443,060 1,443,060 Total loans receivable $ 1,443,060 $ 1,443,060 Allowance for loan losses at September 30, 2022 Individually evaluated for impairment $ - $ - Collectively evaluated for impairment 21,646 21,646 Total allowance for loan losses $ 21,646 $ 21,646 Commercial Total Nine Months ended September 30, 2021: Allowance for loan losses: Beginning balance $ 13,342 $ 13,342 Charge-offs - - Recoveries - - Provision 12,441 12,441 Ending balance $ 25,783 $ 25,783 Three Months ended September 30, 2021: Allowance for loan losses: Beginning balance $ 25,269 $ 25,269 Charge-offs - - Recoveries - - Provision 514 514 Ending balance $ 25,783 $ 25,783 Loans receivable at September 30, 2021 Individually evaluated for impairment $ - $ - Collectively evaluated for impairment 1,741,475 1,741,475 Total loans receivable $ 1,741,475 $ 1,741,475 Allowance for loan losses at September 30, 2021 Individually evaluated for impairment $ - $ - Collectively evaluated for impairment 25,783 25,783 Total allowance for loan losses $ 25,783 $ 25,783 At September 30, 2022 and September 30, 2021, no loans were past due, classified as non-accrual or considered impaired. Indemnity Liability As discussed at Note 7, and pursuant to PCCU Agreements, PCCU funds loans originated and serviced by SHF either directly or through a third-party vendor. SHF retains the associated interest and pays PCCU a fee at an annual rate of 0.25% Schedule of Outstanding Amounts September 30, 2022 December 31, 2021 (Unaudited) (Audited) Secured term loans $ 17,200,000 $ - Unsecured loans and lines of credit 528,042 - Total loans funded by Parent $ 17,728,042 $ - All amounts were performing at September 30, 2022. Secured loans contained an interest rate ranging from 8.25% 12.0% Unsecured loans and lines of credit contain variable rates ranging from Prime + 1.5% to Prime + 6%. 996,958 225,000 SHF’s indemnity liability reflects SHF management’s estimate of probable loan losses inherent under the agreement at the balance sheet date. Management uses a disciplined process and methodology to establish the liability, and the estimates are sensitive to risk ratings assigned to individual loans covered by the agreement as well as economic assumptions driving the estimation model. Individual loan risk ratings are evaluated at least a quarterly based on each situation by SHF management. Given the Company’s limited lending history, the estimate is based on risk adjusted national charge off rates as published by the US Federal Reserve. The indemnity liability activity on September 30, 2022 are as follows: Schedule of Indemnity Liability Three months ended September 30, 2022 Nine months ended September 30, 2022 (Unaudited) (Unaudited) Beginning balance 288,505 - Charge-offs - - Recoveries - - Provision 88,500 377,005 Ending balance 377,005 377,005 All loans were current and considered performing at September 30, 2022 SHF has agreed to indemnify PCCU from all claims related to SHF’s cannabis-related business. Other than potential loan losses, no other circumstances were identified meeting the requirements of a loss contingency. The provision for loan losses on the statement of operations consists of the following activity for the three and nine months ended September 30, 2022: Commercial real estate loans Indemnity liability Commercial real estate loans Indemnity liability Three months ended Nine months ended Commercial real estate loans Indemnity liability Total Commercial real estate loans Indemnity liability Total Provision (benefit) (155 ) 88,500 88,345 6,905 377,005 383,910

Property and equipment, net

Property and equipment, net	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property and equipment, net	Note 6. Property and equipment, net Property and equipment consist of the following: Schedule of Property and Equipment, Net September 30, 2022 December 31, (Unaudited) (Audited) Equipment $ 41,815 $ 28,080 Office furniture 7,070 7,070 Property and equipment, gross 48,885 35,150 Less: accumulated depreciation (32,375 ) (28,799 ) Property and equipment, net $ 16,510 $ 6,351 Depreciation expense was $ 3,576 1,264

Related party transactions

Related party transactions	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Related party transactions	Note 7. Related party transactions Account Servicing Agreement Effective July 1, 2021, SHF, LLC (“SHF”) entered into an Account Servicing Agreement with PCCU. SHF provides services as per the agreement to CRB accounts at PCCU. In addition to providing the services, SHF assumes the costs associated with the CRB accounts. These costs include employees to manage account onboarding, monitoring and compliance, rent and office expense, insurance and other operating expenses necessary to service these accounts. Under the agreement, PCCU agrees to pay SHF all revenue generated from CRB accounts. Amounts due to SHF are due monthly in arrears and upon receipt of invoice. The agreement is for an initial term of 3 years from the effective date. It shall renew thereafter for 1-year terms until either SHF or PCCU provide sixty days prior written notice. The agreement was amended and restated in conjunction with the contemplated Business Combination with substantially similar terms. Pursuant to this agreement, as amended and restated, the Company reported revenue of $ 2,340,716 5,777,446 1,633,667 4,938,413 Support Services Agreement Effective July 1, 2021, SHF entered into a Support Services Agreement with PCCU. In connection with PCCU hosting the depository accounts and the related loans and providing certain infrastructure support, PCCU receives (and SHF pays) a monthly fee per depository account. In addition, 25 Pursuant to these agreements and as amended and restated, the Company reported expense of $ 204,535 420,085 93,285 261,496 Significant terms of the Amended and Restated Accounting Servicing Agreement and Support Services Agreement are as follows: ● Pursuant to the Account Servicing Agreement, SHF’s fees for such services will equal all cannabis-related income, including all lending-related income (such as loan origination fees, interest income on CRB-related loans, participation fees and servicing fees), investment income, interest income, account activity fees, processing fees, flat fees, and other revenue generated from cannabis and multi-state hemp accounts that are hosted on PCCU’s core system. The Account Servicing Agreement and Support Services Agreement are for an initial term of three years and will renew for additional one-year terms unless a party provides 120 days’ notice of non-renewal, provided that PCCU may not provide notice of non-renewal until 30 months following the signing date. The Account Servicing Agreement will also terminate within 60 days of SHF no longer qualifying as a “credit union service organization” (a “CUSO ● Pursuant to the Support Services Agreement, as amended, PCCU will continue to provide to SHF certain operational and administrative services relating to, among other things, human resources, employee benefits, IT and systems, accounting and marketing and capacity for CRB depository accounts for a monthly fee equal to $ 30.96 25.32 In addition, investment income from CRB-related cash and investments (excluding loans) will be shared 25% to PCCU and 75% to SHF and SHF will reimburse PCCU for any of its out-of-pocket expenses relating to the services provided to SHF 30,000,000 Schedule of Demonstrates Deposit Capacity September 30, 2022 December 31, 2021 (Unaudited) (Audited) PCCU total assets $ 636,482,187 $ 575,170,939 Capacity at 65% 413,713,422 373,861,110 CRB related deposits 165,697,653 146,267,976 Incremental capacity $ 248,015,769 $ 227,593,134 PCCU policy also requires they maintain an internal ratio of net worth to total assets of at least 10 Loan Servicing Agreement Effective February 11, 2022, SHF entered into an Amended and Restated Loan Servicing Agreement with PCCU. The agreement sets forth the application, underwriting and approval process for loans from PCCU to CRB customers and the loan servicing and monitoring responsibilities provided by both PCCU and SHF. PCCU will receive a monthly servicing fee at the annual rate of 0.25 SHF’s loan program currently depends on PCCU as SHF’s largest funding source for new loans to CRBs. Under PCCU’s loan policy for loans to CRBs, PCCU’s Board of Directors has approved aggregate lending limits at the lessor of 1.3125 times PCCU’s net worth or 65 National Credit Union Association regulations to the greater of $100,000 or 15% of PCCU’s net worth The below schedule demonstrates the ratio of CRB related loans funded by PCCU to the relative lending limits at September 30, 2022. No amounts were funded prior to January 1, 2022. Schedule of Demonstrates Deposit Capacity September 30, 2022 December 31, 2021 (Unaudited) (Audited) CRB related deposits $ 165,697,653 $ 146,267,976 Capacity at 65% 107,703,474 95,074,184 PCCU net worth 97,656,494 61,925,336 Capacity at 1.3125 128,174,148 81,227,003 Limiting capacity $ 128,174,148 $ 81,227,003 PCCU loans funded 17,728,042 - Amounts available under lines of credit 996,958 225,000 Incremental capacity $ 109,449,148 $ 81,002,003 Pursuant to this agreement, the Company reported expenses of $ 9,160 14,264 0 Collectively the Account Servicing Agreement, Support Servicing Agreement and Loan Servicing Agreement are referred to as the “Parent Agreements.” Operating leases Effective July 1, 2021, SHF entered into a one-year gross lease with PCCU to lease space in its existing office at a monthly rent of $ 5,400 Effective July 1, 2022, the Company amended its existing lease to a month-to-month lease and therefore no asset or liability amounts are reported pursuant to ASC 842.
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Related party transactions		Note 5 — Related Party Transactions Related party transactions Founder Shares On March 19, 2021, the Company issued an aggregate of 2,875,000 25,000 10,000 10,000 20 The Sponsor has agreed not to transfer, assign or sell any of its Founder Shares until the earlier to occur of: (A) six months after the completion of a Business Combination or (B) the date on which the Company completes a liquidation, merger, capital stock exchange or similar transaction that results in the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Notwithstanding the foregoing, if the last reported sale price of the Company’s Class A Common Stock equals or exceeds $ 12.50 Promissory Note — Related Party On February 26, 2021, the Sponsor committed to loan the Company an aggregate of up to $ 300,000 no 92,737 Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Company’s Sponsor, an affiliate of the Sponsor, or the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (the “Working Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $ 1,500,000 10.00 If the Company anticipates that it may not be able to consummate a Business Combination within 12 months, the Company may, by resolution of the Company’s board if requested by the Sponsor, extend the period of time to consummate a Business Combination up to two times, each by an additional three months (for a total of up to 18 months to complete a Business Combination), subject to the Sponsor depositing additional funds into the Trust Account as set out below. Pursuant to the terms of the Company’s amended and restated certificate of incorporation and the trust agreement entered into between the Company and Continental Stock Transfer & Trust Company, in order for the time available for the Company to consummate the initial Business Combination to be extended, the Sponsor or its affiliates or designees, upon five business days advance notice prior to the applicable deadline, must deposit into the Trust Account $ 1,150,000 0.10 2,300,000 0.10 10.00 NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Note 5 — Related Party Transactions (Continued) If the Company does not complete a Business Combination, the Company will repay such loans only from funds held outside of the Trust Account. Furthermore, the letter agreement among the Company and the Company’s officers, directors, and the Sponsor contains a provision pursuant to which the Sponsor will agree to waive its right to be repaid for such loans to the extent there is insufficient funds held outside of the Trust Account in the event that the Company does not complete a Business Combination. The Sponsor and its affiliates or designees are not obligated to fund the Trust Account to extend the time for the Company to complete the initial Business Combination. The public stockholders will not be afforded an opportunity to vote on the extension of time to consummate an initial Business Combination from 12 months to 18 months described above or redeem their shares in connection with such extensions. Administrative Support Agreement Commencing on the date of the Initial Public Offering and until completion of the Company’s Business Combination or liquidation, the Company may reimburse Luminous Capital Inc., an affiliate of the Sponsor, up to an amount of $ 10,000 60,000

Revenue

Revenue	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue	Note 8. Revenue Disaggregated revenue Revenue by type are as follows: Schedule of Disaggregated Revenue For the three-month period ended September 30, 2022 2021 (Unaudited) (Unaudited) Deposit, activity, onboarding income $ 1,369,559 $ 1,494,204 Safe Harbor Program income 38,598 83,194 Investment income 558,860 111,052 Loan interest income 412,297 28,411 Total Revenue $ 2,379,314 $ 1,716,861 For the nine-month period ended September 30, 2022 2021 (Unaudited) (Unaudited) Deposit, activity, onboarding income $ 4,179,323 $ 4,588,471 Safe Harbor Program income 125,767 359,044 Investment income 935,993 271,113 Loan interest income 662,130 78,829 Total Revenue $ 5,903,213 $ 5,297,457

Commitments and contingencies

Commitments and contingencies	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Commitments and contingencies	Note 9. Commitments and contingencies From time to time, the Company is subject to claims in legal proceedings arising in the normal course of business. The Company does not believe that it is currently party to any pending legal action that could reasonably be expected to have a material adverse effect on our business or operating results.
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Commitments and contingencies		Note 6 — Commitments and Contingencies Commitments and contingencies Registration Rights Pursuant to a registration rights agreement entered into on June 23, 2021, the holders of the Founder Shares, Private Placement Units (including the securities contained therein), the units (including the securities contained therein) that may be issued upon conversion of the Working Capital Loans, and any shares of Class A Common Stock issuable upon the exercise of the Placement Warrants and any shares of Class A Common Stock, warrants (and underlying Class A Common Stock) that may be issued upon conversion of the units issued as part of the working capital loans and Class A Common Stock issuable upon conversion of the founder shares are entitled to registration rights. The holders of a majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up period. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company granted the underwriter a 45-day option to purchase up to 1,500,000 The underwriter was paid a cash underwriting discount of 1.50 1,725,000 3.50 4,025,000 Right of First Refusal For a period beginning on June 28, 2021 and ending 12 months from the closing of a business combination, we have granted the underwriters a right of first refusal to act as lead-left book running manager and lead left manager for any and all future private or public equity, convertible and debt offerings during such period. In accordance with FINRA Rule 5110(f)(2)(E)(i), such right of first refusal shall not have a duration of more than three years from the effective date of our Registration Statement. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2022
Investments, All Other Investments [Abstract]
Financial Instruments	Note 10. Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The fair value hierarchy ranks the inputs used in measuring fair value as follows: ○ Level 1 – Observable, unadjusted quoted prices in active markets ○ Level 2 – Inputs other than quoted prices included in Level 1 that are directly or indirectly observable for the asset or liability ○ Level 3 – Unobservable inputs with little or no market activity that require the Company to use reasonable inputs and assumptions The Company uses fair value measurements to record adjustments to certain financial assets and liabilities on a recurring basis. The Company may be required to record certain assets at fair value on a nonrecurring basis in specific circumstances, such as evidence of impairment. Methodologies used to determine fair value might be highly subjective and judgmental in nature; therefore, valuations may not be precise. If the Company determines that a valuation technique change is necessary, the change is assumed to have occurred at the end of the respective reporting period. Assets and Liabilities Reported at Fair Value on a Recurring Basis Public and Private Placement Warrants: Public and private placement warrants are recorded at fair value on a recurring basis. The Company obtains dealer quotes, Level 1 and Level 3 inputs, based on observable data to value these warrants. Forward purchase option derivative: Forward purchase option derivative are recorded at fair value on a recurring basis. The Company obtains dealer quotes, Level 3 inputs, based on observable data to value these warrants. The following tables summarize financial assets and liabilities recorded at fair value on a recurring basis, by the level of valuation inputs in the fair value hierarchy on September 30, 2022: Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis Total Fair Quoted in Active (Level 1) Significant Other Unobservable Description Liabilities: Public warrants $ 704,375 $ 704,375 - Private placement warrants $ 32,682 - $ 32,682 Assets: Forward purchase option derivative $ 1,085,839 - $ 1,085,839 Assets Measured at Fair Value on a Nonrecurring Basis There were no assets or liabilities recorded at fair value on a nonrecurring basis for the periods ended September 30, 2022, and December 31, 2021. Fair Value of Financial Instruments The Company uses various methodologies and assumptions to estimate the fair value of certain financial instruments. With the exceptions of loans receivable, warrants and forward purchase option derivatives, the Company considers the carrying amounts of its financial instruments (cash, accounts receivable and accounts payable) in the balance sheet to approximate fair value because of the short-term or highly liquid nature of these financial instruments. The following tables present the carrying amounts and fair values of financial instruments, by the level of valuation inputs in the fair value hierarchy, as of the dates indicated: Schedule of Carrying Amounts and Fair Values of Financial Instruments by the Level of Valuation Inputs in the Fair Value Hierarchy As on September 30, 2022 Fair value measurement using Carrying amount Fair value Level 1 Level 2 Level 3 Assets Cash and cash equivalents 7,273,012 7,273,012 7,273,012 - - Accounts receivable – trade 813,257 813,257 813,257 - - Contract assets 7,676 7,676 7,676 - - Prepaid expenses 941,478 941,478 941,478 - - Accrued interest receivable 25,422 25,422 25,422 - - Forward purchase derivative assets 1,085,839 1,085,839 1,085,839 - 1,085,839 Loans 1,421,414 1,280,815 - - 1,280,815 Liabilities Accounts payable 2,263,746 2,263,746 2,263,746 - - Accrued expenses 5,569,026 5,569,026 5,569,026 - - Contract liabilities 14,583 14,583 14,583 - - Public Warrants 704,375 704,375 704,375 - - Private Placement Warrants 32,682 32,682 - - 32,682 As on December 31, 2021 Fair value measurement using Carrying amount Fair value Level 1 Level 2 Level 3 Assets Cash and cash equivalents 5,495,905 5,495,905 5,495,905 - - Accounts receivable – trade 522,896 522,896 522,896 - - Contract assets 18,317 18,317 18,317 - - Prepaid expenses 6,021 6,021 6,021 - - Accrued interest receivable 7,556 7,556 7,556 - - Loans 1,463,560 1,417,637 - - 1,417,637 Liabilities Accounts payable 43,626 43,626 43,626 - - Accrued expenses 129,546 129,546 129,546 - - Contract liabilities 8,333 8,333 8,333 - - The change in the assets measured at fair value on a recurring basis for which we have utilized Level 3 inputs to determine fair value are presented in the following table: As on September 30, 2022 Warrants Forward purchase Balance at the beginning of the period - - Acquired under business combination 1,605,529 1,687,530 Fair value adjustment (868,472 ) (601,691 ) Balance at the end of the period 737,057 1,085,839 Transfers to/from Levels 1, 2 and 3 are recognized at the end of the reporting period in which a change in valuation technique or methodology occurs. The Warrants are measured at fair value on a recurring basis. The Warrants were initially valued using a Modified Monte Carlo Simulation. As of September 30, 2022, the warrants were valued using the instrument’s publicly listed trading price as of the balance sheet date, which is a Level 1 measurement due to the use of an observable market quote in an active market. The fair value of the forward purchase option derivative was estimated using a Monte-Carlo Simulation in a risk-neutral framework (a special case of the Income Approach). Specifically, the future stock price is simulated assuming a Geometric Brownian Motion (“GBM”). For each simulated path, the forward purchase value is calculated based on the contractual terms and then discounted at the term-matched risk-free rate. Finally, the value of the forward is calculated as the average present value over all simulated paths. The Company measured the fair value of the forward purchase option derivative upon execution of the Forward Purchase Agreement and as of September 30, 2022, with the respective fair value adjustments recorded within its Statements of Operations. The Company will continue to monitor the fair value of the forward option derivative each reporting period with subsequent revisions to be recorded in the Statements of Operations. The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the warrants as of their measurement dates: Schedule of Level 3 Fair Value Measurement Inputs September 30, Exercise price 11.50 Share Price 6.99 Expected term (years) 4.99 Probability of Acquisition 100.0 % Volatility 11.3 % Risk-free rate 4.06 % Dividend yield (per share) 0.00 % The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the forward purchase agreement as of their measurement dates: Schedule of Level 3 Fair Value Measurement Inputs September 30, Share Price 6.99 Expected term (years) 3 Probability of Acquisition 100 % Volatility 11.3 % Risk-free rate 4.25 % BB Bond rate 7.72 % C bond rate 15.63 % Fair value measurement input 15.63 %

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Earnings Per Share	Note 11. Earnings Per Share Basic net income (loss) per common share is calculated by dividing the net income (loss) attributable to common stockholders’ by the weighted-average number of common shares outstanding during the period, without consideration for potentially dilutive securities. Diluted net income (loss) per share is computed by dividing the net income (loss) attributable to common stockholders’ by the weighted average number of common shares and potentially dilutive securities outstanding for the period. For the Company’s diluted earnings per share calculation, the Company uses the “if-converted” method for preferred stock and convertible debt and the “treasury stock” method for Warrants and Options. As the Business Combination and related transactions are being reflected as if they had occurred at the beginning of the period presented, the calculation of weighted average shares outstanding for basic and diluted net income per share assumes that the shares issued in connection with the Business Combination have been outstanding for the entire period presented. Schedule of Basic and Diluted Net Earnings Per Share 2022 2021 For the Nine Months Ended September 30, 2022 2021 Net income 1,894,179 2,568,537 Weighted average shares outstanding – basic 18,715,912 18,715,912 Basic net earnings per share 0.10 0.14 Weighted average shares outstanding – diluted ** ** 20,760,912 18,715,912 Diluted net earnings per share 0.09 0.14 2022 2021 For the Three Months Ended 2022 2021 Net income 1,056,235 946,063 Weighted average shares outstanding – basic 18,715,912 18,715,912 Basic net earnings per share 0.06 0.05 Weighted average shares outstanding – diluted** ** 20,760,912 18,715,912 Diluted net earnings per share 0.06 0.05 2022 2021 Weighted average share calculations, basic As of, September 30, September 30, Company public shares 3,926,598 2,568,537 Company initial stockholders’ 3,403,175 18,715,912 SHF stockholders’ 11,386,139 11,386,139 Weighted average shares outstanding – basic 18,715,912 18,715,912 2022 2021 Weighted average shares calculations, diluted As of, September 30, September 30, Company public shares 3,926,598 2,568,537 Company initial stockholders’ 3,403,175 18,715,912 PIPE Investors ** 2,045,000 - SHF stockholders’ 11,386,139 11,386,139 Weighted average shares outstanding – diluted 20,760,912 18,715,912 ** PIPE investors initial shares represent preferred stock without voting rights. Preferred stock initially converts at $ 10 2,045,000

Forward Purchase Agreement

Forward Purchase Agreement	9 Months Ended
	Sep. 30, 2022
Forward Purchase Agreement
Forward Purchase Agreement	Note 12. Forward Purchase Agreement On June 16, 2022, NLIT entered into a Forward Purchase Agreement with Midtown East Management NL, LLC (“Midtown East”). Subsequent to entering into the Forward Purchase Agreement, the Company, NLIT, and Midtown East entered into assignment and novation agreements with Verdun Investments LLC (“Verdun”) and Vellar Opportunity Fund SPV LLC – Series 1 (“Vellar”), pursuant to which Midtown East assigned its obligations as to 1,666,666 shares of the shares of Class A Stock to be purchased under the Forward Purchase Agreement to each of Verdun and Vellar. As contemplated by the Forward Purchase Agreement: ● Prior to the Closing, Midtown East, Verdun and Vellar purchased approximately 3.8 ● One business day following the Closing, NLIT paid approximately $ 39.3 0.3 ● At any time prior to the Maturity Date (defined as the earlier of i) the third anniversary of the Closing of the Business Combination, ii) the shares are delisted from The Nasdaq Stock Market or (iii) during any 30 consecutive Scheduled Trading Day-period following the closing of the Business Combination, the Volume Weighted Average Share Price (VWAP) Price for 20 Scheduled Trading Days during such period shall be less than $ 3.00 ● At the Maturity Date, Midtown East, Verdun and Vellar shall be entitled to (1) the product of the shares then held by them multiplied by the Forward Price, and (2) an amount, in cash or shares at the sole discretion of NLIT, equal to (a) in the case of cash, the product of(i)(x) 3.8

Warrant Liability

Warrant Liability	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Warrant Liability	Note 13. Warrant Liability As of September 30, 2022, the Company has 5,750,000 264,088 Warrants may only be exercised for a whole number of shares. No fractional warrants will be issued upon separation of the units and only whole warrants will trade. The Warrants will become exercisable on the later of (i) the date of the completion of a Business Combination and (ii) 12 months from the closing of the Initial Public Offering, and will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. The Company will not be obligated to deliver any shares of Class A Common Stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act covering the issuance of the shares of Class A common issuable upon exercise of the warrants is then effective and a current prospectus relating to those shares of Class A Common Stock is available, subject to the Company satisfying its obligations with respect to registration. No warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of the exercising holder, or an exemption from registration is available. Redemption of warrants become exercisable when the price per Class A Common Stock equals or exceeds $18.00. Once the warrants become exercisable, the Company may redeem the Warrants: ● in whole and not in part; ● at a price of $ 0.01 ● upon not less than 30 days’ prior written notice of redemption to each warrant holder; and ● if, and only if, the reported last sale price of the Class A Common Stock equals or exceeds $ 18.00 If and when the warrants become redeemable by the Company, the Company may exercise its redemption rights; this is also the case if the Company is unable to register or qualify the underlying securities for sale under all applicable state securities laws. If the Company calls the Warrants for redemption, management will have the option to require all holders that wish to exercise the Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Class A Common Stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance of Class A Common Stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Window and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. The Placement Warrants are identical to the Warrants underlying the Units sold in the Initial Public Offering, except that the Placement Warrants and the Class A Common Stock issuable upon the exercise of the Placement Warrants are not transferable, assignable or saleable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Placement Warrants are exercisable on a cashless basis and non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Warrants.
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Warrant Liability		Note 7 – Warrant Liability At December 31, 2021 the Company has 5,750,000 264,088 Public Warrants may only be exercised for a whole number of shares. No fractional warrants will be issued upon separation of the Units and only whole warrants will trade. The Public Warrants will become exercisable on the later of (i) the date of the completion of a Business Combination and (ii) 12 months from the closing of the Initial Public Offering, and will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation The Company will not be obligated to deliver any shares of Class A Common Stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act covering the issuance of the shares of Class A Common Stock issuable upon exercise of the warrants is then effective and a current prospectus relating to those shares of Class A Common Stock is available, subject to the Company satisfying its obligations with respect to registration. No warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of the exercising holder, or an exemption from registration is available. The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of its initial Business Combination, it will use its commercially reasonable efforts to file with the SEC a post-effective amendment to the registration statement or a new registration statement covering the shares of Class A Common Stock issuable upon exercise of the warrants, to cause such registration statement to become effective and to maintain a current prospectus relating to those shares of Class A Common Stock until the warrants expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the shares of Class A Common Stock issuable upon exercise of the warrants is not effective by the 60th business day after the closing of the Company’s initial business combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption.. Notwithstanding the above, if the Company’s shares of Class A Common Stock are at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, it may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, it will not be required to file or maintain in effect a registration statement, and in the event it does not so elect, it will use its commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. If that exemption, or another exemption, is not available, holders will not be able to exercise their warrants on a cashless basis. Redemption of warrants when the price per Class A Common Stock equals or exceeds $ 18.00 ● in whole and not in part; ● at a price of $ 0.01 ● upon not less than 30 days’ prior written notice of redemption to each warrant holder; and ● if, and only if, the reported last sale price of the Class A Common Stock equals or exceeds $ 18.00 If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Note 7 – Warrant Liability (Continued) If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Class A Common Stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance of Class A Common Stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Window and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional shares of Class A Common Stock or equity-linked securities for capital raising purposes in connection with the closing of its initial Business Combination at an issue price or effective issue price of less than $9.20 per share of Class A Common Stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the Company’s initial Business Combination on the date of the consummation of such initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the greater of the Market Value and the Newly Issued Price and the $10.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to the greater of the Market Value and the Newly Issued Price The Placement Warrants will be identical to the Public Warrants underlying the Units being sold in the Initial Public Offering, except that the Placement Warrants and the Class A Common Stock issuable upon the exercise of the Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Placement Warrants will be exercisable on a cashless basis and be non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company accounted for the aggregate 6,014,088 5,750,000 264,088 The accounting treatment of derivative financial instruments requires that the Company record a derivative liability upon the closing of the Initial Public Offering. Accordingly, the Company classified each warrant as a liability at its fair value and the warrants were allocated a portion of the proceeds from the issuance of the Units equal to its fair value determined by the Monte Carlo simulation. This liability is subject to remeasurement at each balance sheet date. With each such re-measurement, the warrant liability will be adjusted to fair value, with the change in fair value recognized in the Company’s statement of operations. The Company will reassess the classification at each balance sheet date. If the classification changes as a result of events during the period, the warrants will be reclassified as of the date of the event that causes the reclassification NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS

Subsequent events

Subsequent events	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Subsequent events	Note 14. Subsequent events Subsequent events are events or transactions that occur after the balance sheet date but before the financial statements are issued. The Company noted the following subsequent events that occurred after the balance sheet date of September 30, 2022: ● On October 26, 2022, SHF Holdings, Inc., entered into a Forbearance Agreement (the “Forbearance Agreement”) with PCCU and Luminous Capital USA Inc. (“Luminous”). As per the terms of the agreement, PCCU has agreed to defer all payments owed pursuant to the Purchase Agreement for a period of six (6) months from the date hereof while the Parties engage in good faith efforts to renegotiate the payment terms applicable to the Deferred Obligation (the “Forbearance Period”). ● On October 29, 2022, SHF Holdings, Inc., entered into an Agreement and Plan of Merger (the “Merger Agreement”) by and among the PCCU, SHF Merger Sub I and a direct wholly-owned subsidiary of Parent (“Merger Sub I”), SHF Merger Sub II, LLC, and a direct wholly-owned subsidiary of Parent (“Merger Sub II” and, together with Merger Sub I, the “Merger Subs”), Rockview Digital Solutions, Inc., d/b/a Abaca (the “Company”) and Dan Roda, solely in such individual’s capacity as the representative of the Company Security Holders (the “Company Stockholders’ Representative”). The Merger Agreement provides that the Parent will acquire the Company in exchange for (a) cash consideration in an amount equal to (i) $ 9,000,000 3,000,000 3,000,000 21,000,000 0.0001 8,400,000 12,600,000 ● On November 2, 2022, EF Hutton, a division of Benchmark Investments, LLC (“EF Hutton”) issued a notice of default to the Company towards a promissory note (the “Note”) entered with the company on September 28, 2022, amounting to $ 2,166,250 2,166,250 715,750 362,625 1,450,500 24% 362,625 ● As noted in Note 12 above, on June 16, 2022, NLIT entered into a Forward Purchase Agreement with Midtown East. Subsequent to entering into the Forward Purchase Agreement, the Company, NLIT, and Midtown East entered into assignment and novation agreements with Verdun and Vellar pursuant to which Midtown East assigned its obligations as to 1,666,666 3.00
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Subsequent events		Note 11 – Subsequent Event Subsequent events On February 11, 2022, the Company and the Sponsor entered into a definitive unit purchase agreement (the “Unit Purchase Agreement”) with SHF, LLC d/b/a Safe Harbor Financial (“SHF”), SHF Holding Co., LLC, the sole member of SHF (the “Seller”), and Partner Colorado Credit Union, the sole member of the Seller (“PCCU”). Pursuant to the Unit Purchase Agreement, upon the closing (the “Closing”) of the contemplated transactions (collectively, the “Business Combination”), the Company will purchase all of the issued and outstanding membership interests of SHF in exchange for an aggregate of $ 185,000,000 11,386,139 115,000,000 70,000,000 5,000,001 Concurrently with entering into the Unit Purchase Agreement, the Company entered into a securities purchase agreement (a “Securities Purchase Agreement”) with certain investors (collectively, the “PIPE Investors”), pursuant to which, among other things, the PIPE Investors agreed to subscribe for and purchase, and the Company agreed to issue and sell to the PIPE Investors, an aggregate of 60,000 0.0001 50 60.0 Management has evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statement was issued. Based upon this review, other than the events included in the above notes, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statement.

Initial Public Offering

Initial Public Offering	10 Months Ended
	Dec. 31, 2021
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Initial Public Offering	Note 3 — Initial Public Offering Pursuant to the Initial Public Offering, the Company sold 11,500,000 10.00 11.50

Private Placement

Private Placement	10 Months Ended
	Dec. 31, 2021
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Private Placement	Note 4 — Private Placement Simultaneously with the Initial Public Offering, the Sponsor purchased an aggregate of 528,175 10.00 5,281,750 The Private Placement Units are identical to the Units, except that (a) the Private Placement Units and their component securities will not be transferable, assignable or saleable until the consummation of the Company’s initial business combination except to permitted transferees and (b) the Placement Warrants, so long as they are held by the Sponsor or its permitted transferees, (i) may be exercised by the holders on a cashless basis and (ii) will be entitled to registration rights. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS

Stockholders_ Equity

Stockholders’ Equity	10 Months Ended
	Dec. 31, 2021
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Stockholders’ Equity	Note 8 – Stockholders’ Equity Preferred Stock 1,250,000 0.0001 no Class A Common Stock 125,000,000 0.0001 528,175 11,500,000 Class B Common Stock — 12,500,000 0.0001 10,000 10,000 2,875,000 Holders of Class A Common Stock and Class B common stock will vote together as a single class on all other matters submitted to a vote of stockholders, except as required by law. The shares of Class B common stock will automatically convert into shares of Class A Common Stock at the time of the Business Combination on a one-for-one basis, subject to adjustment for stock splits, stock dividends, reorganizations, recapitalizations and the like. In the case that additional shares of Class A Common Stock, or equity linked securities, are issued or deemed issued in excess of the amounts offered in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which shares of Class B common stock shall convert into shares of Class A Common Stock will be adjusted (unless the holders of a majority of the outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of shares of Class A Common Stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering plus all shares of Class A Common Stock and equity linked securities issued or deemed issued in connection with a Business Combination (excluding any shares or equity linked securities issued, or to be issued, to any seller in a Business Combination, and any private placement-equivalent units and its underlying securities issued to the Sponsor or its affiliates upon conversion of loans made to the Company The Company may issue additional common stock or preferred stock to complete its Business Combination or under an employee incentive plan after completion of its Business Combination.

Fair Value Measurements

Fair Value Measurements	10 Months Ended
	Dec. 31, 2021
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Fair Value Measurements	Note 9 – Fair Value Measurements The following table presents information about the Company’s assets and derivative warrant liabilities that are measured at fair value on a recurring basis as of December 31, 2021 and indicates the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value: Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis Quoted Prices in Active Markets Significant Other Observable Inputs Significant Other Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Asset: Marketable securities held in Trust Account $ 117,321,508 $ — $ — Warrant Liabilities: Public Warrants $ 2,701,925 $ — $ — Private Placement Warrants $ — $ — $ 124,951 Transfers to/from Levels 1, 2 and 3 are recognized at the end of the reporting period in which a change in valuation technique or methodology occurs. In 2021, the Public Warrants transferred from a Level 3 measurement to a Level 1 fair value measurements, after they split from the units and started trading. The Warrants are measured at fair value on a recurring basis. The Public Warrants were initially valued using a Modified Monte Carlo Simulation. As of December 31, 2021, the Public Warrants were valued using the instrument’s publicly listed trading price as of the balance sheet date, which is considered to be a Level 1 measurement due to the use of an observable market quote in an active market. At December 31, 2021, assets held in the Trust Account were comprised of $ 508 117,321,000 NORTHERN LIGHTS ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS Note 9 – Fair Value Measurements (Continued) The Company recognized $ 5,031,474 5,281,750 224,474 The Company utilizes a binomial Monte-Carlo simulation to estimate the fair value of the warrants at each reporting period for warrants that are not actively traded. The estimated fair value of the derivative warrant liabilities is determined using Level 3 inputs. Inherent in a binomial Monte Carlo simulation are assumptions related to expected stock-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its common stock based on historical volatility of select peer companies that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates remaining at zero. The following table provides quantitative information regarding Level 3 fair value measurements inputs as their measurement dates: Schedule of Level 3 Fair Value Measurement Inputs June 28, 2021 December 31, 2021 (Public and (Private Exercise price $ 11.50 $ 11.50 Share price $ 10.00 $ 10.07 Expected term (years) 5.86 5.28 Probability of Acquisition 90.0 % 90.0 % Volatility 14.7 % 8.3 % Risk-free rate 1.04 % 1.28 % Dividend yield (per share) 0.00 % 0.00 % The change in the fair value of the derivative warrant liabilities for the period from June 28, 2021 (Initial Public Offering) through December 31, 2021 is summarized as follows: Schedule of Derivative Warrant Liabilities Private Placement Public Warrant Warrant Liability Fair value as of June 28, 2021 (Initial Public Offering) $ 224,474 $ 4,807,000 $ 5,031,474 Change in valuation inputs or other assumptions (1)(2) (99,523 ) (2,105,075 ) (2,204,598 ) Fair value as of December 31, 2021 $ 124,951 2,701,925 2,826,876 (1) Changes in valuation inputs or other assumptions are recognized in change in fair value of warrant liability in the statement of operations. (2) Changes are due to the use of quoted prices in an active market (Level 1) and the use of unobservable inputs based on assessment of the assumptions (Level 3) for Public Warrants (after becoming actively traded) and Private Placement Warrants, respectively.

Income Taxes

Income Taxes	10 Months Ended
	Dec. 31, 2021
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Income Taxes	Note 10 – Income Taxes The tax effects of temporary differences that give rise to deferred tax assets are presented below: Schedule of Deferred Tax Assets For the period from February 26, 2021 to December 31, 2021 Deferred Tax Assets: Net operating loss carryforwards $ 87,611 Transaction costs 42,000 Start-up costs 16,885 Total deferred tax assets 146,496 Valuation allowance (146,496 ) Deferred tax asset, net of valuation allowance $ — NORTHERN LIGHTS ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS The income tax provision (benefit) consists of the following: Schedule of Income Tax Provision For the period from February 26, 2021 to December 31, 2021 Federal: Current $ — Deferred (146,496 ) State and local: Current — Deferred — Total (146,496 ) Change in valuation allowance 146,496 Income tax provision (benefit) $ — In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which the temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. After consideration of all information available, management believes that significant uncertainty exists with the respect to the realization of the deferred tax assets and has therefore established a full valuation allowance. For the period from February 26, 2021 (inception) through December 31, 2021, the change in the valuation allowance was $ 146,496 A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: Schedule of Effective Tax Rate For the period from February 26, 2021 to December 31, 2021 Tax benefit at federal statutory rate 21.0 % Increase (decrease) in tax provision resulting from: Warrants – fair market value change (37.2 ) Warrants – formation costs 4.4 Change in valuation allowance 11.8 Effective income tax rate 0.0 % At December 31, 2021, we had $417,198 There were no unrecognized tax benefits related to uncertain tax positions at December 31, 2021. As a result of our operations, we file income tax returns in the US federal jurisdiction and in New York state and are subject to examination by the various taxing authorities, since exception.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Use of estimates	Use of Estimates The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Material estimates that are particularly subject to change in the near term include the determination of the allowance for loan losses, and the fair value of financial instruments. Actual results could differ from the estimates.
Cash and Cash Equivalents	Cash and Cash Equivalent Cash and cash equivalents include cash on hand, amounts due from financial institutions, and investments with maturities of three months or less.
Concentration of credit risk	Concentrations of Risk The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash. Cash balances are maintained principally in accounts at PCCU which is insured by the National Credit Union Share Insurance Fund (“NCUSIF”) up to regulatory limits. From time to time, cash balances may exceed the NCUSIF insurance limit. The Company has not experienced any credit losses associated with its cash balances in the past. Currently the Company only services the cannabis industry. Cannabis remains illegal under federal law, and therefore, strict enforcement of federal laws regarding cannabis would likely result in our inability to execute our business plan. Currently the Company substantially relies on PCCU to hold customer deposits and fund its originated loans. As of this time, substantially all of the Company’s revenue is generated by deposits and loans hosted by PCCU pursuant to various services agreements.
Accounts Receivable-PCCU and Allowance for Doubtful Accounts	Accounts Receivable-PCCU and Allowance for Doubtful Accounts Accounts receivable are recorded based on account fee schedules. While fees are generated from individual CRB related accounts, amounts are initially collected by the financial institutional partners and remitted in the subsequent month. As of September 30, 2022, and December 31, 2021, 100% of the Accounts Receivable, respectively is due from PCCU. Effective January 2021 through June 2021, PCCU elected to transfer account servicing from SHS to the Branches. In accordance with this change, a policy was adopted wherein substantially all cash was collected by PCCU and retained by PCCU outside of the Branches and SHS. This policy was eliminated in conjunction with the July 2021 reorganization and execution of the Account Servicing Agreement and Support Servicing Agreement discussed at Note 7. The Company maintains allowances for doubtful accounts for estimated losses as a result of a customers’ inability to make required payments. The Company estimates anticipated losses from doubtful accounts based on days past due as measured from the contractual due date and historical collection history. The Company also takes into consideration changes in economic conditions that may not be reflected in historical trends, for example customers in bankruptcy, liquidation or reorganization. Receivables are written-off against the allowance for doubtful accounts when they are determined uncollectible. Such determination includes analysis and consideration of the particular conditions of the account, including time intervals since last collection, customer performance against agreed upon payment plans, solvency of customer and any bankruptcy proceedings. At September 30, 2022 and December 31, 2021, there were no
Loans Receivable	Loans Receivable PCCU originates mortgage, commercial and consumer loans to members and other businesses. Commercial CRB loans originated by the Company and funded by PCCU are typically managed by the Company, inclusive of originated and funded loans that are on the PCCU balance sheet only. Certain CRB Loans were contributed to the Carved-out Operations. Such loans where the Company has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at principal balance outstanding, net of an allowance for loan losses and net deferred loan origination fees and costs when applicable. Interest income on loans is recognized over the term of the loan and is calculated using the simple-interest method on principal amounts outstanding. Interest income is not reported when full loan repayment is in doubt, typically when the loan is impaired, or payments are past due ninety days or more. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts are satisfied to where the loan is less than ninety days past due and future payments are reasonably assured. Loans are evaluated for charge-off on a case-by-case basis and are typically charged off at the time of foreclosure. Past-due status is based on the contractual terms of the loans. In all cases, loans are placed on nonaccrual status or charged-off at an earlier date if the collection of principal and interest is considered doubtful.
Allowance for Loan Losses	Allowance for Loan Losses The allowance for loan losses is a valuation allowance for probable incurred credit losses, increased by the provision for loan losses and decreased by charge-offs less recoveries. Management estimates the required allowance for loan losses balance using past loan loss experience, known and inherent risks in the nature and volume of the portfolio, information about specific borrower situations and estimated collateral values, economic conditions, and other factors. Allocations of the allowance for loan losses may be made for specific loans, but the entire allowance is available for any loan that, in management’s judgment, should be charged-off. The allowance for loan losses consists of specific and general components. The specific component relates to loans that are individually classified as impaired or loans otherwise classified as substandard or doubtful. The general component covers non-classified loans and is based on historical loss experience adjusted for current factors. Due to the nature of uncertainties related to any estimation process, management’s estimate of loan losses inherent in the loan portfolio may change in the near term. However, the amount of the change that is reasonably possible cannot be estimated. A loan is considered impaired when, based on current information and events, full payment under the loan terms is not expected. Impairment is generally evaluated in total for smaller-balance loans of similar nature such as commercial lines of credit, but may be evaluated on an individual loan basis if deemed necessary. If a loan is impaired, a portion of the allowance is allocated so that the loan is reported, net, at the present value of estimated future cash flows using the loan’s existing rate or at the fair value of collateral if repayment is expected solely from the collateral. The loans SHF intends to originate will be secured by various types of assets of the borrowers, including real property and certain personal property, including value associated with other assets to the extent permitted by applicable laws and the regulations governing the borrowers. The documents governing the loans also include a variety of provisions intended to provide remedies against the value associated with licenses. Collection procedures are designed to ensure that neither SHF nor its financial institution clients who provide funding for a loan, nor a third-party agent engaged to assist with the liquidation or foreclosure process, will take possession of cannabis inventory, cannabis paraphernalia, or other cannabis-related assets, nor will they take title to real estate used in cannabis-related businesses. Upon default of a loan, a third-party agent will be engaged to work with the borrower to have the borrower sell collateral securing the loan to a third party or to institute a foreclosure proceeding to have such collateral sold to generate funds towards the payoff of the loan. Applicable regulations under state law that govern CRBs generally do not permit the taking of title to real estate involved in commercial sales of cannabis, whether through foreclosure or otherwise, without prior regulatory approval. The sale of a license or other realization of the value of licenses also requires the approval of state and local regulatory authorities. A defaulted loan may also be sold if such a sale would yield higher proceeds or that a sale could be accomplished more quickly than a foreclosure proceeding while yielding proceeds comparable to what would be expected from a foreclosure sale. Such sale of the loan would be conducted through a third-party administrative agent. However, SHF can provide no assurances that a sale of such loans would be possible or that the sales price of such loans would be sufficient to recover the outstanding principal balance, accrued interest, and fees.
Net Deferred Loan Origination Fees and Cost	Net Deferred Loan Origination Fees and Cost When included with a new loan origination, the Company receives loan origination fees in conjunction with new loans funded and any indemnified liabilities which are not recorded on the balance sheet from our financial institution partners. Where applicable, the loan origination fee is netted with loan origination costs associated with originating a specific loan. These loan origination costs are typically incremental direct costs (non-reimbursed) paid to third parties. Net loan origination fees are initially deferred and recognized as interest income utilizing the interest method.
Indemnity Liability	Indemnity Liability Effective February 11, 2022, SHF entered into an Amended and Restated Loan Servicing Agreement with PCCU. Under the Loan Servicing Agreement, PCCU, in exchange for a fee at an annual rate of 0.25 ASC 450-20 Loss Contingencies In addition to default-related loan losses, SHF continuously monitors all other circumstances pursuant to the agreement and identifies events that may necessitate a loss contingency under the Loan Servicing Agreement. A loss contingency is reported when it is both probable that a future event will confirm that a loss had been incurred on or before the related balance sheet date and the loss is reasonably estimable.
Property and Equipment, net	Property and Equipment, net Property and equipment is recorded at historical cost, net of accumulated depreciation. Depreciation is provided over the assets’ useful lives on a straight-line basis - 4 5 Management periodically assesses the estimated useful life over which assets are depreciated or amortized. If the analysis warrants a change in the estimated useful life of property and equipment, management will reduce the estimated useful life and depreciate or amortize the carrying value prospectively over the shorter remaining useful life. The carrying amounts of assets sold or retired and the related accumulated depreciation are eliminated in the period of disposal and the resulting gains and losses are included in the results of operations during the same period.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company evaluates the recoverability of tangible assets periodically by taking into account events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired. There were no Other Investments These investments are accounted for at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment.
Fair Value Measurements	Fair Value Measurements The Company utilizes the fair value hierarchy to apply fair value measurements. The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair values that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources, while unobservable inputs reflect a reporting entity’s pricing based upon its own market assumptions. The basis for fair value measurements for each level within the hierarchy is described below: Level 1 — Quoted prices for identical assets or liabilities in active markets. Level 2 — Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; or model-derived valuations whose inputs are observable or whose significant value drivers are observable. Level 3 —Valuations derived from valuation techniques in which one or more significant inputs to the valuation model are unobservable. With the exceptions of loans receivable, warrants (public and private), and the derivative liability, the Company considers the carrying amounts of its financial instruments (cash, accounts receivable and accounts payable) in the balance sheet to approximate fair value because of the short-term or highly liquid nature of these financial instruments. The fair values of loans receivables, warrants, and derivative are fully disclosed in Note 10.
Revenue Recognition	Revenue Recognition The Company adopted Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”). The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. ASC 606 defines a five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be required within the revenue recognition process than required under previous accounting principles generally accepted in the United States of America (“U.S. GAAP”) including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. The Company adopted ASC 606 for all applicable contracts using the modified retrospective method, which would have required a cumulative-effect adjustment, if any, as of the date of adoption. The adoption of ASC 606 did not have a material impact on the Company’s financial statements as of the date of adoption. As a result, a cumulative- effect adjustment was not required. Revenue is recorded at a point in time when the performance obligation is satisfied, and no contingencies exist. Revenue consists primarily of fees earned on deposit accounts held at PCCU but serviced by the Company such as bank account charges, onboarding income, account activity fee income and other miscellaneous fees. In addition, the Company recognizes revenue from the Master Program Agreement. The Master Program Agreement is a non-exclusive and non-transferable right to implement and utilize the Safe Harbor Program. The Safe Harbor Program has two performance obligations; an implementation fee recognized when the contract is effective, and a service fee recognized ratable over the contract term as the compliance program is executed. Lastly, the Company also records revenue for interest on loans and investment income allocated by PCCU based on specific customer balances. Amounts received in advance of the service being provided is recorded as a liability under deferred revenue on the combined balance sheets. Typical Safe Harbor Program contracts are three-year contracts with amounts due monthly, quarterly or annually based on contract terms. Customers consist of financial institutions providing services to CRBs. Revenues are concentrated in the United States.
Contract Assets / Contract Liabilities	Contract Assets / Contract Liabilities A contract asset is the Company’s right to consideration in exchange for goods or services that the Company has transferred to a customer. Conversely, the Company recognizes a contract liability if the customer’s payment of consideration precedes the reporting entity’s performance. As of September 30, 2022, the Company reported contract assets and contract liabilities of $ 7,676 14,583 18,317 8,333 18,987 59,081
Advertising/Marketing Costs	Advertising/Marketing Costs Advertising/marketing costs are expensed as incurred. For the three and nine months ended September 30, 2022, advertising/marketing costs were $ 81,130 231,970 21,327 48,730
Software Development Cost	Software Development Cost The Company applied agile development methodologies to their software development projects, which are characterized by a more dynamic development process with more frequent and iterative revisions to the product features and functions as the software is being developed. Due to the shorter development cycle and focus on rapid production associated with agile development, the costs incurred to get to, and have incurred after the achievement of technological feasibility, have been expensed as incurred. Software development costs amounted to $ 35,880 88,550 30,973 88,499
Warrants Liability	Warrants Liability The Company accounts for the warrants assumed in the business combination in accordance with the guidance contained in ASC Topic 815, “Derivatives and Hedging” (“ASC 815”), under which warrants that do not meet the criteria for equity classification and must be recorded as derivative liabilities. Accordingly, the Company classifies the warrants as liabilities carried at their fair value and adjusts the warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until the warrants are exercised or expire, and any change in fair value is recognized in the consolidated statement of operations
Net Income Per Share	Earnings Per Share Basic and diluted earnings per share are computed and disclosed in accordance with FASB ASC Topic 260, Earnings Per Share. The Company utilizes the two-class method to compute earnings available to common shareholders. Under the two-class method, earnings are adjusted by accretion amounts to redeemable noncontrolling interests recorded at redemption value. The adjustments represent dividend distributions, in substance, to the noncontrolling interest holder as the holders have contractual rights to receive an amount upon redemption other than the fair value of the applicable shares. As a result, earnings are adjusted to reflect this in substance distribution that is different from other common shareholders. In addition, the Company allocates net earnings to each class of common stock and participating security as if all of the net earnings for the period had been distributed. The Company’s participating securities consist of share-based payment awards that contain a non-forfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common shareholders. Basic earnings per common share excludes dilution and is calculated by dividing net earnings allocated to common shares by the weighted-average number of common shares outstanding for the period. Diluted earnings per common share is calculated by dividing net earnings allocable to common shares by the weighted-average number of common shares outstanding for the period, as adjusted for the potential dilutive effect of non-participating share-based awards.
Income taxes	Income Tax Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax assets and liabilities are adjusted through the provision for income taxes as changes in tax laws or rates are enacted. Effective September 28, 2022, the Company complies with the accounting and reporting requirements of ASC Topic 740, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. PCCU was exempt from most federal, state, and local taxes under the provisions of the Internal Revenue Code and state tax laws. However, PCCU was subject to unrelated business income tax. The Carved-Out Operations were wholly owned by PCCU and therefore, were exempt from most federal and state income taxes. The ASC Topic 740, “Income Taxes,” under US GAAP clarifies accounting for uncertainty in income taxes reported in the financial statements. The interpretation provides criteria for assessment of individual tax positions and a process for recognition and measurement of uncertain tax positions. Tax positions are evaluated on whether they meet the “more likely than not” standard for sustainability on examination by tax authorities. The Company’s Management has determined there are no material uncertain tax positions. ASC 740-270-25-2 requires that an annual effective tax rate be determined and such annual effective rate applied to year to date income in interim periods. If management is unable to estimate a portion of its ordinary income, but is otherwise able to reliably estimate the remainder, ASC 740-270-25-3 provides that the tax applicable to that item be reported in the interim period in which the item occurs. The tax (or benefit) related to ordinary income (or loss) shall be computed at an estimated annual effective tax rate and the tax (or benefit) related to all other items shall be individually computed and recognized when the items occur. Management is unable to estimate a portion of its ordinary income and as a result had computed the company’s tax provision in accordance with ASC 740-270-25-3. The Company’s effective tax rate was 0.00 0.00 0.00 0.00 21 ASC Topic 740 also prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2022 and December 31, 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.
Offering Costs Associated with the Initial Public Offering	Offering Costs Associated with the Initial Public Offering and PIPE Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities are expensed as incurred, presented as offering costs allocated to warrants in the statements of operations. Offering costs associated with the Public Shares were charged to stockholders’ equity upon the completion of the Initial Public Offering. Deferred offering costs as of September 30, 2022 consisted of legal, accounting, underwriting fees and other costs incurred that were directly related to the PIPE Offering.
Recently Issued Accounting Standards	Recently Issued Accounting Standards From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective and are not expected to have a material impact on the Company’s financial position or results of operations upon adoption. Financial Instruments—Credit Losses In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduces a model based on expected losses to estimate credit losses for most financial assets and certain other instruments. In November 2019, the FASB issued ASU No. 2019-10 Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842). The update allows the extension of the initial effective date for entities which have not yet adopted ASU No. 2016-02. The standard is effective for annual reporting periods beginning after December 15, 2022 for private companies and SEC filers classified as smaller reporting entities, with early adoption permitted. Entities apply the standard’s provisions by recording a cumulative effect adjustment to retained earnings. The Company has not yet adopted ASU 2016-13 and is currently assessing the impact of this new standard on its financial statements. Collaborative Arrangements In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808). This update clarifies the interaction between ASC 808, Collaborative Arrangements and ASC 606, Revenue from Contracts with Customers (“ASU 2018-18”). The update clarifies that certain transactions between participants in a collaborative arrangement should be accounted for under ASC 606 when the counterparty is a customer. In addition, the update precludes an entity from presenting consideration from a transaction in a collaborative arrangement as revenue if the counterparty is not a customer for that transaction. ASU 2018-18 should be applied retrospectively to the date of initial application of ASC 606 and early adoption is permitted. The ASU’s amendments were effective for public business entities for fiscal years beginning after December 15, 2019, including interim periods therein. The adoption of this standard did not have a material impact on the Company’s financial statements as the Company does not have any collaborative agreements. However, there is a potential for the Company to enter into collaborative agreements in the future, as it expands into additional markets. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Deferral of the Effective Dates for Certain Entities
Business Combination	Business Combination The Business Combination detailed in Note 1 above was accounted for as a reverse recapitalization, with no goodwill or other intangible assets recorded, in accordance with accounting principles generally accepted in the United States of America. Under this method of accounting, NLIT is treated as the acquired company for financial reporting purposes. Accordingly, for accounting purposes, the Business Combination is treated as the equivalent of SHF issuing shares for the net assets of NLIT, accompanied by a recapitalization. The net assets of NLIT are recognized at fair value (which is expected to be consistent with carrying value), with no goodwill or other intangible assets recorded. Other related events in connection with the Business Combination are summarized below: ● The 2,875,000 ● Upon closing of the Business Combination, 11,386,139 The Seller was due to receive a cash payment of $ 3.1 ● Approximately $ 56.9 70.0 21.9 35.0 6.4 7.7 1,200,000 ● The Parent-Entity Net Investment appearing in the balance sheet of SHF amounting to $ 9,124,297 ● Immediately prior to the Closing, 20,450 20,450,000 2,045,000 10.00 ● For tax purposes, the transaction will be treated as a taxable asset acquisition, resulting in an estimated tax basis Goodwill balance of $ 43,411,985 ● Preferred Stock The Company is authorized to issue 1,250,000 0.0001 20,450 no ● Class A Common Stock The Company is authorized to issue up to 125,000,000 0.0001 18,715,912 0 3,804,872 ● Parent-Entity Net Investment Parent-Entity Net Investment balance in the combined balance sheets represents PCCU’s historical net investment in the Carved-Out Operations. For purposes of these combined financial statements, investing requirements have been summarized as “Parent-Entity Net Investment” and represents equity as no cash settlement with PCCU is required. No separate equity accounts are maintained for SHS, SHF or the Branches.
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Use of estimates		Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents		Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value. The Company had $ 254,523 no
Concentration of credit risk		Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000
Fair Value Measurements		Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.
Net Income Per Share		Net Income Per Share Net income per share is computed by dividing net income by the weighted average number of common stock shares outstanding for the period. The calculation of diluted income per share does not consider the effect of the warrants issued in connection with the Initial Public Offering and warrants issued as components of the Private Placement Units (the “Placement Warrants”) since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The Company applies the two-class method in calculating earnings per share. The contractual formula utilized to calculate the redemption amount approximates fair value. The Class feature to redeem at fair value means that there is effectively only one class of stock. Changes in fair value are not considered a dividend of the purposes of the numerator in the earnings per share calculation. Net income per common share is computed by dividing the pro rata net loss between the redeemable shares and the non-redeemable shares by the weighted average number of common shares outstanding for each of the periods. The calculation of diluted income per common stock does not consider the effect of the warrants issued in connection with the IPO since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The warrants are exercisable for 6,014,088 The following table reflects the calculation of basic and diluted net income per common share: Schedule of Calculation of Basic and Diluted Net Income Per Share For the Period from February 26, 2021 (inception) Through December 31, 2021 Redeemable Class A common stock subject to possible redemption Numerator: earnings allocable to redeemable Class A common stock subject to possible redemption $ 852,903 Denominator: weighted average number of redeemable Class A common stock 6,944,805 Basic and diluted net income per redeemable Class A common stock $ 0.12 Non-redeemable Class A and Class B common stock Numerator: net income allocable to non-redeemable Class A and Class B common stock $ 392,255 Denominator: weighted average number of non-redeemable Class A and Class B common stock Non-redeemable Class A private placement and Class B common shares, basic and diluted 3,193,963 Basic and diluted net income per non-redeemable Class A and Class B common stock $ 0.12 NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued)
Income taxes		Income taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of December 31, 2021 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued) The Company is considered an exempted State of Delaware company and is presently not subject to income taxes or income tax filing requirements in the State of Delaware or the United States. As such, the Company’s tax provision is zero for the period presented.
Offering Costs Associated with the Initial Public Offering		Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities are expensed as incurred, presented as offering costs allocated to warrants in the condensed statements of operations. Offering costs associated with the Public Shares were charged to stockholders’ equity upon the completion of the Initial Public Offering.
Recently Issued Accounting Standards		Recently Issued Accounting Standards In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, “Debt—Debt with Conversion and Other Options(Subtopic 470- 0) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current U.S. GAAP. The ASU also removes certain settlement conditions that are required for equity-linked contracts to qualify for the derivative scope exception, and it simplifies the diluted earnings per share calculation in certain areas. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.
Basis of Presentation		Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the accounting and disclosure rules and regulations of the U.S. Securities and Exchange Commission.
Emerging growth company		Emerging growth company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS
Trust Account		Trust Account Upon the closing of the Initial Public Offering and the Private Placement, $ 117,300,000 10.20
Class A Common Stock Subject to Possible Redemption		Class A Common Stock Subject to Possible Redemption The Company accounts for its shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Shares subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. Conditionally redeemable shares of common stock (including shares of common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, shares are classified as stockholders’ equity. The Company’s shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. On December 31, 2021, there are 528,175 11,500,000 If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement is treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). As of December 31, 2021, the Class A Common Stock reflected on the balance sheet are reconciled in the following table: Schedule of Common Stock Reflected on the Balance Sheets As of December 31, 2021 Gross Proceeds $ 115,000,000 Less: Proceeds allocated to public warrants (5,031,474 ) Proceeds allocated to shares not subject to redemption (59 ) Issuance costs related to Class A common stock (6,263,677 ) Plus: Accretion of carrying value to redemption value 13,595,210 Class A common stock subject to possible redemption 117,300,000 NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS
Fair value of financial instruments		Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.
Derivative Financial Instruments		Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. NORTHERN LIGHTS ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Schedule of Common Stock Reflected on the Balance Sheets	As of December 31, 2021, the Class A Common Stock reflected on the balance sheet are reconciled in the following table: Schedule of Common Stock Reflected on the Balance Sheets As of December 31, 2021 Gross Proceeds $ 115,000,000 Less: Proceeds allocated to public warrants (5,031,474 ) Proceeds allocated to shares not subject to redemption (59 ) Issuance costs related to Class A common stock (6,263,677 ) Plus: Accretion of carrying value to redemption value 13,595,210 Class A common stock subject to possible redemption 117,300,000
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Common Stock Reflected on the Balance Sheets		As of December 31, 2021, the Class A Common Stock reflected on the balance sheet are reconciled in the following table: Schedule of Common Stock Reflected on the Balance Sheets As of December 31, 2021 Gross Proceeds $ 115,000,000 Less: Proceeds allocated to public warrants (5,031,474 ) Proceeds allocated to shares not subject to redemption (59 ) Issuance costs related to Class A common stock (6,263,677 ) Plus: Accretion of carrying value to redemption value 13,595,210 Class A common stock subject to possible redemption 117,300,000
Schedule of Calculation of Basic and Diluted Net Income Per Share		The following table reflects the calculation of basic and diluted net income per common share: Schedule of Calculation of Basic and Diluted Net Income Per Share For the Period from February 26, 2021 (inception) Through December 31, 2021 Redeemable Class A common stock subject to possible redemption Numerator: earnings allocable to redeemable Class A common stock subject to possible redemption $ 852,903 Denominator: weighted average number of redeemable Class A common stock 6,944,805 Basic and diluted net income per redeemable Class A common stock $ 0.12 Non-redeemable Class A and Class B common stock Numerator: net income allocable to non-redeemable Class A and Class B common stock $ 392,255 Denominator: weighted average number of non-redeemable Class A and Class B common stock Non-redeemable Class A private placement and Class B common shares, basic and diluted 3,193,963 Basic and diluted net income per non-redeemable Class A and Class B common stock $ 0.12

Loans Receivable (Tables)

Loans Receivable (Tables)	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Schedule of Commercial Real Estate Loans Receivable	Commercial real estate loans receivable, net consist of the following: Schedule of Commercial Real Estate Loans Receivable September 30, 2022 December 31, 2021 (Unaudited) (Audited) Commercial real estate loans receivable, gross $ 1,443,060 1,478,301 Allowance for loan losses (21,646 ) (14,741 ) Commercial real estate loans receivable, net 1,421,414 1,463,560 Current portion (71,168 ) (52,833 ) Noncurrent portion $ 1,350,246 1,410,727

Allowance for Loan Losses (Tabl

Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Schedule of Allowance For Loan Losses	The allowance for loan losses consists of the following activity for the three and nine months ended September 30, 2022 and 2021: Schedule of Allowance For Loan Losses Commercial Total Nine Months ended September 30, 2022: Allowance for loan losses: Beginning balance $ 14,741 $ 14,741 Charge-offs - - Recoveries - - Provision 6,905 6,905 Ending balance $ 21,646 $ 21,646 Three Months ended September 30, 2022: Allowance for loan losses: Beginning balance $ 21,801 $ 21,801 Charge-offs - - Recoveries - - Provision (benefit) (155 ) (155 ) Ending balance $ 21,646 $ 21,646 Loans receivable at September 30, 2022 Individually evaluated for impairment $ - $ - Collectively evaluated for impairment 1,443,060 1,443,060 Total loans receivable $ 1,443,060 $ 1,443,060 Allowance for loan losses at September 30, 2022 Individually evaluated for impairment $ - $ - Collectively evaluated for impairment 21,646 21,646 Total allowance for loan losses $ 21,646 $ 21,646 Commercial Total Nine Months ended September 30, 2021: Allowance for loan losses: Beginning balance $ 13,342 $ 13,342 Charge-offs - - Recoveries - - Provision 12,441 12,441 Ending balance $ 25,783 $ 25,783 Three Months ended September 30, 2021: Allowance for loan losses: Beginning balance $ 25,269 $ 25,269 Charge-offs - - Recoveries - - Provision 514 514 Ending balance $ 25,783 $ 25,783 Loans receivable at September 30, 2021 Individually evaluated for impairment $ - $ - Collectively evaluated for impairment 1,741,475 1,741,475 Total loans receivable $ 1,741,475 $ 1,741,475 Allowance for loan losses at September 30, 2021 Individually evaluated for impairment $ - $ - Collectively evaluated for impairment 25,783 25,783 Total allowance for loan losses $ 25,783 $ 25,783 The provision for loan losses on the statement of operations consists of the following activity for the three and nine months ended September 30, 2022: Commercial real estate loans Indemnity liability Commercial real estate loans Indemnity liability Three months ended Nine months ended Commercial real estate loans Indemnity liability Total Commercial real estate loans Indemnity liability Total Provision (benefit) (155 ) 88,500 88,345 6,905 377,005 383,910
Schedule of Outstanding Amounts	Schedule of Outstanding Amounts September 30, 2022 December 31, 2021 (Unaudited) (Audited) Secured term loans $ 17,200,000 $ - Unsecured loans and lines of credit 528,042 - Total loans funded by Parent $ 17,728,042 $ -
Schedule of Indemnity Liability	The indemnity liability activity on September 30, 2022 are as follows: Schedule of Indemnity Liability Three months ended September 30, 2022 Nine months ended September 30, 2022 (Unaudited) (Unaudited) Beginning balance 288,505 - Charge-offs - - Recoveries - - Provision 88,500 377,005 Ending balance 377,005 377,005

Property and equipment, net (Ta

Property and equipment, net (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment consist of the following: Schedule of Property and Equipment, Net September 30, 2022 December 31, (Unaudited) (Audited) Equipment $ 41,815 $ 28,080 Office furniture 7,070 7,070 Property and equipment, gross 48,885 35,150 Less: accumulated depreciation (32,375 ) (28,799 ) Property and equipment, net $ 16,510 $ 6,351

Related party transactions (Tab

Related party transactions (Tables)	9 Months Ended
	Sep. 30, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Schedule of Demonstrates Deposit Capacity	Schedule of Demonstrates Deposit Capacity September 30, 2022 December 31, 2021 (Unaudited) (Audited) PCCU total assets $ 636,482,187 $ 575,170,939 Capacity at 65% 413,713,422 373,861,110 CRB related deposits 165,697,653 146,267,976 Incremental capacity $ 248,015,769 $ 227,593,134
Loan Servicing Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Schedule of Demonstrates Deposit Capacity	Schedule of Demonstrates Deposit Capacity September 30, 2022 December 31, 2021 (Unaudited) (Audited) CRB related deposits $ 165,697,653 $ 146,267,976 Capacity at 65% 107,703,474 95,074,184 PCCU net worth 97,656,494 61,925,336 Capacity at 1.3125 128,174,148 81,227,003 Limiting capacity $ 128,174,148 $ 81,227,003 PCCU loans funded 17,728,042 - Amounts available under lines of credit 996,958 225,000 Incremental capacity $ 109,449,148 $ 81,002,003

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregated Revenue	Revenue by type are as follows: Schedule of Disaggregated Revenue For the three-month period ended September 30, 2022 2021 (Unaudited) (Unaudited) Deposit, activity, onboarding income $ 1,369,559 $ 1,494,204 Safe Harbor Program income 38,598 83,194 Investment income 558,860 111,052 Loan interest income 412,297 28,411 Total Revenue $ 2,379,314 $ 1,716,861 For the nine-month period ended September 30, 2022 2021 (Unaudited) (Unaudited) Deposit, activity, onboarding income $ 4,179,323 $ 4,588,471 Safe Harbor Program income 125,767 359,044 Investment income 935,993 271,113 Loan interest income 662,130 78,829 Total Revenue $ 5,903,213 $ 5,297,457

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis	Assets and Liabilities Reported at Fair Value on a Recurring Basis Public and Private Placement Warrants: Public and private placement warrants are recorded at fair value on a recurring basis. The Company obtains dealer quotes, Level 1 and Level 3 inputs, based on observable data to value these warrants. Forward purchase option derivative: Forward purchase option derivative are recorded at fair value on a recurring basis. The Company obtains dealer quotes, Level 3 inputs, based on observable data to value these warrants. The following tables summarize financial assets and liabilities recorded at fair value on a recurring basis, by the level of valuation inputs in the fair value hierarchy on September 30, 2022: Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis Total Fair Quoted in Active (Level 1) Significant Other Unobservable Description Liabilities: Public warrants $ 704,375 $ 704,375 - Private placement warrants $ 32,682 - $ 32,682 Assets: Forward purchase option derivative $ 1,085,839 - $ 1,085,839
Schedule of Carrying Amounts and Fair Values of Financial Instruments by the Level of Valuation Inputs in the Fair Value Hierarchy	The following tables present the carrying amounts and fair values of financial instruments, by the level of valuation inputs in the fair value hierarchy, as of the dates indicated: Schedule of Carrying Amounts and Fair Values of Financial Instruments by the Level of Valuation Inputs in the Fair Value Hierarchy As on September 30, 2022 Fair value measurement using Carrying amount Fair value Level 1 Level 2 Level 3 Assets Cash and cash equivalents 7,273,012 7,273,012 7,273,012 - - Accounts receivable – trade 813,257 813,257 813,257 - - Contract assets 7,676 7,676 7,676 - - Prepaid expenses 941,478 941,478 941,478 - - Accrued interest receivable 25,422 25,422 25,422 - - Forward purchase derivative assets 1,085,839 1,085,839 1,085,839 - 1,085,839 Loans 1,421,414 1,280,815 - - 1,280,815 Liabilities Accounts payable 2,263,746 2,263,746 2,263,746 - - Accrued expenses 5,569,026 5,569,026 5,569,026 - - Contract liabilities 14,583 14,583 14,583 - - Public Warrants 704,375 704,375 704,375 - - Private Placement Warrants 32,682 32,682 - - 32,682 As on December 31, 2021 Fair value measurement using Carrying amount Fair value Level 1 Level 2 Level 3 Assets Cash and cash equivalents 5,495,905 5,495,905 5,495,905 - - Accounts receivable – trade 522,896 522,896 522,896 - - Contract assets 18,317 18,317 18,317 - - Prepaid expenses 6,021 6,021 6,021 - - Accrued interest receivable 7,556 7,556 7,556 - - Loans 1,463,560 1,417,637 - - 1,417,637 Liabilities Accounts payable 43,626 43,626 43,626 - - Accrued expenses 129,546 129,546 129,546 - - Contract liabilities 8,333 8,333 8,333 - - The change in the assets measured at fair value on a recurring basis for which we have utilized Level 3 inputs to determine fair value are presented in the following table: As on September 30, 2022 Warrants Forward purchase Balance at the beginning of the period - - Acquired under business combination 1,605,529 1,687,530 Fair value adjustment (868,472 ) (601,691 ) Balance at the end of the period 737,057 1,085,839
Schedule of Level 3 Fair Value Measurement Inputs	The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the warrants as of their measurement dates: Schedule of Level 3 Fair Value Measurement Inputs September 30, Exercise price 11.50 Share Price 6.99 Expected term (years) 4.99 Probability of Acquisition 100.0 % Volatility 11.3 % Risk-free rate 4.06 % Dividend yield (per share) 0.00 %
Purchase Agreement Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Schedule of Level 3 Fair Value Measurement Inputs	The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the forward purchase agreement as of their measurement dates: Schedule of Level 3 Fair Value Measurement Inputs September 30, Share Price 6.99 Expected term (years) 3 Probability of Acquisition 100 % Volatility 11.3 % Risk-free rate 4.25 % BB Bond rate 7.72 % C bond rate 15.63 % Fair value measurement input 15.63 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Earnings Per Share	Schedule of Basic and Diluted Net Earnings Per Share 2022 2021 For the Nine Months Ended September 30, 2022 2021 Net income 1,894,179 2,568,537 Weighted average shares outstanding – basic 18,715,912 18,715,912 Basic net earnings per share 0.10 0.14 Weighted average shares outstanding – diluted ** ** 20,760,912 18,715,912 Diluted net earnings per share 0.09 0.14 2022 2021 For the Three Months Ended 2022 2021 Net income 1,056,235 946,063 Weighted average shares outstanding – basic 18,715,912 18,715,912 Basic net earnings per share 0.06 0.05 Weighted average shares outstanding – diluted** ** 20,760,912 18,715,912 Diluted net earnings per share 0.06 0.05 2022 2021 Weighted average share calculations, basic As of, September 30, September 30, Company public shares 3,926,598 2,568,537 Company initial stockholders’ 3,403,175 18,715,912 SHF stockholders’ 11,386,139 11,386,139 Weighted average shares outstanding – basic 18,715,912 18,715,912 2022 2021 Weighted average shares calculations, diluted As of, September 30, September 30, Company public shares 3,926,598 2,568,537 Company initial stockholders’ 3,403,175 18,715,912 PIPE Investors ** 2,045,000 - SHF stockholders’ 11,386,139 11,386,139 Weighted average shares outstanding – diluted 20,760,912 18,715,912 ** PIPE investors initial shares represent preferred stock without voting rights. Preferred stock initially converts at $ 10 2,045,000

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis	Assets and Liabilities Reported at Fair Value on a Recurring Basis Public and Private Placement Warrants: Public and private placement warrants are recorded at fair value on a recurring basis. The Company obtains dealer quotes, Level 1 and Level 3 inputs, based on observable data to value these warrants. Forward purchase option derivative: Forward purchase option derivative are recorded at fair value on a recurring basis. The Company obtains dealer quotes, Level 3 inputs, based on observable data to value these warrants. The following tables summarize financial assets and liabilities recorded at fair value on a recurring basis, by the level of valuation inputs in the fair value hierarchy on September 30, 2022: Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis Total Fair Quoted in Active (Level 1) Significant Other Unobservable Description Liabilities: Public warrants $ 704,375 $ 704,375 - Private placement warrants $ 32,682 - $ 32,682 Assets: Forward purchase option derivative $ 1,085,839 - $ 1,085,839
Schedule of Level 3 Fair Value Measurement Inputs	The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the warrants as of their measurement dates: Schedule of Level 3 Fair Value Measurement Inputs September 30, Exercise price 11.50 Share Price 6.99 Expected term (years) 4.99 Probability of Acquisition 100.0 % Volatility 11.3 % Risk-free rate 4.06 % Dividend yield (per share) 0.00 %
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis		The following table presents information about the Company’s assets and derivative warrant liabilities that are measured at fair value on a recurring basis as of December 31, 2021 and indicates the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value: Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis Quoted Prices in Active Markets Significant Other Observable Inputs Significant Other Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Asset: Marketable securities held in Trust Account $ 117,321,508 $ — $ — Warrant Liabilities: Public Warrants $ 2,701,925 $ — $ — Private Placement Warrants $ — $ — $ 124,951
Schedule of Level 3 Fair Value Measurement Inputs		The following table provides quantitative information regarding Level 3 fair value measurements inputs as their measurement dates: Schedule of Level 3 Fair Value Measurement Inputs June 28, 2021 December 31, 2021 (Public and (Private Exercise price $ 11.50 $ 11.50 Share price $ 10.00 $ 10.07 Expected term (years) 5.86 5.28 Probability of Acquisition 90.0 % 90.0 % Volatility 14.7 % 8.3 % Risk-free rate 1.04 % 1.28 % Dividend yield (per share) 0.00 % 0.00 %
Schedule of Derivative Warrant Liabilities		The change in the fair value of the derivative warrant liabilities for the period from June 28, 2021 (Initial Public Offering) through December 31, 2021 is summarized as follows: Schedule of Derivative Warrant Liabilities Private Placement Public Warrant Warrant Liability Fair value as of June 28, 2021 (Initial Public Offering) $ 224,474 $ 4,807,000 $ 5,031,474 Change in valuation inputs or other assumptions (1)(2) (99,523 ) (2,105,075 ) (2,204,598 ) Fair value as of December 31, 2021 $ 124,951 2,701,925 2,826,876 (1) Changes in valuation inputs or other assumptions are recognized in change in fair value of warrant liability in the statement of operations. (2) Changes are due to the use of quoted prices in an active market (Level 1) and the use of unobservable inputs based on assessment of the assumptions (Level 3) for Public Warrants (after becoming actively traded) and Private Placement Warrants, respectively.

Income Taxes (Tables)

Income Taxes (Tables) - Northern Lights Acquisition Corp [Member]	10 Months Ended
	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Schedule of Deferred Tax Assets	The tax effects of temporary differences that give rise to deferred tax assets are presented below: Schedule of Deferred Tax Assets For the period from February 26, 2021 to December 31, 2021 Deferred Tax Assets: Net operating loss carryforwards $ 87,611 Transaction costs 42,000 Start-up costs 16,885 Total deferred tax assets 146,496 Valuation allowance (146,496 ) Deferred tax asset, net of valuation allowance $ —
Schedule of Income Tax Provision	The income tax provision (benefit) consists of the following: Schedule of Income Tax Provision For the period from February 26, 2021 to December 31, 2021 Federal: Current $ — Deferred (146,496 ) State and local: Current — Deferred — Total (146,496 ) Change in valuation allowance 146,496 Income tax provision (benefit) $ —
Schedule of Effective Tax Rate	A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: Schedule of Effective Tax Rate For the period from February 26, 2021 to December 31, 2021 Tax benefit at federal statutory rate 21.0 % Increase (decrease) in tax provision resulting from: Warrants – fair market value change (37.2 ) Warrants – formation costs 4.4 Change in valuation allowance 11.8 Effective income tax rate 0.0 %

Organization and Business Ope_2

Organization and Business Operations (Details Narrative) - USD ($)						3 Months Ended						9 Months Ended		10 Months Ended
	Sep. 28, 2022	Sep. 22, 2022	Sep. 19, 2022	Feb. 11, 2022	Jun. 28, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Jun. 16, 2022	Jul. 31, 2021
Cash						$ 7,273,012						$ 7,273,012		$ 5,495,905
Working capital						(28,241,810)						(28,241,810)		5,922,023
Unsecured future payment obligation, current						33,616,468						33,616,468
Retained earnings						243,981						243,981
Net income						1,056,235	$ 336,344	$ 501,600	$ 946,063	$ 717,171	$ 905,303	1,894,179	$ 2,568,537
Net cash provided by operating activities												1,972,803	$ 2,182,890
Shares Issued, Price Per Share															$ 3
Colorado Credit Union [Member] | SHF Holding Co., LLC [Member]
Unsecured future payment obligation						56,949,800						56,949,800
Unsecured future payment obligation, current						$ 33,616,468						33,616,468
Proceeds from PIPE offering												$ 4,090,000
Partner Colorado Credit Union [Member]
Purchase consideration	60.80%
Common Class A [Member]
Exercised price per share						$ 18						$ 18
Safe Harbour Financial LLC [Member]
Purchase consideration	$ 185,000,000			$ 185,000,000
Cash consideration	70,000,000			70,000,000
Cash																$ 3,143,388
Deferral amount	56,949,801			56,900,000
Deferred consideration payable	$ 38,500,002
Deferred consideration payable terms	Pursuant to the third amendment to the unit purchase agreement, the Company will pay the deferred consideration in one payment of $21,949,801 on or before December 15, 2022, and the $35,000,000 balance in six equal installments of $6,416,667, payable beginning on the first business day following April 1, 2023 and on the first business day of each of the following five fiscal quarters, for a total of $38,500,002, including interest of $3,500,002. Furthermore, PCCU agreed to defer $3,143,388, representing certain excess cash of SHF, LLC due to PCCU under the definitive unit purchase agreement, and the reimbursement of certain reimbursable expenses under the definitive unit purchase agreement
Cash																$ 3,100,000
Safe Harbour Financial LLC [Member] | Colorado Credit Union [Member]
Deferral amount	$ 3,143,388
Safe Harbour Financial LLC [Member] | December 15, 2022 [Member]
Deferred consideration payable	21,949,801			21,900,000
Safe Harbour Financial LLC [Member] | After First Payment [Member]
Deferred consideration payable	35,000,000			35,000,000
Safe Harbour Financial LLC [Member] | Six Equal Installments [Member]
Deferred consideration payable	6,416,667			$ 6,400,000
Safe Harbour Financial LLC [Member] | First Amendment [Member]
Cash consideration			$ 70,000,000
Deferral amount			$ 30,000,000
Safe Harbour Financial LLC [Member] | Second Amendment [Member]
Cash consideration		$ 70,000,000
Deferral amount		$ 50,000,000
Safe Harbour Financial LLC [Member] | Third Amendment [Member]
Cash consideration	70,000,000
Deferral amount	$ 56,949,800
Safe Harbour Financial LLC [Member] | Common Class A [Member]
Number of shares issued in acquisition transaction	11,386,139			11,386,139
Number of shares issued in acquisition transaction value	$ 115,000,000			$ 115,000,000
Shares to be held in escrow				1,831,683
S H F Holdings [Member]
Deferred consideration payable	$ 56,949,800
Northern Lights Acquisition Corp [Member]
Cash														254,523
Working capital														38,537
Retained earnings														(6,781,746)
Net income														1,245,158
Net cash provided by operating activities														$ (548,550)
Date of incorporation														Feb. 26, 2021
Proceeds from issuance initial public offering														$ 115,000,000
Number of shares sold in transaction														11,500,000
Exercised price per share														$ 10
Proceeds from issuance of private placement														$ 5,281,750
Cash														$ 254,523
Description of acquired entity														NASDAQ rules provide that the Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the balance in the Trust Account (as defined below) (less any deferred underwriting commissions and taxes payable on interest earned on the Trust Account) at the time of the signing of a definitive agreement to enter a Business Combination
Reason for business combination														The Company will proceed with a Business Combination only if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the outstanding shares voted are voted in favor of the Business Combination
Redemption percentage														15%
Shares Issued, Price Per Share														$ 10
Percentage of outstanding public shares														100%
Working capital deficit														$ 38,537
Northern Lights Acquisition Corp [Member] | Sponsor [Member]
Description of acquired entity														The Sponsor has agreed that it will be liable to the Company, if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the Trust Account to below $10.00 per share (whether or not the underwriters’ over-allotment option is exercised in full), except as to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of the Proposed Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”)
Northern Lights Acquisition Corp [Member] | Maximum [Member]
Dissolution expense														$ 100,000
Northern Lights Acquisition Corp [Member] | IPO [Member]
Number of shares initial public offering					11,500,000
Proceeds from issuance initial public offering					$ 115,000,000
Exercised price per share					$ 10.20
Proceeds from Issuance or Sale of Equity														25,000
Transaction costs					$ 6,263,677
Cash					$ 938,853
Exercised price per share					$ 10
Northern Lights Acquisition Corp [Member] | IPO [Member] | Promissory Note [Member]
Proceeds from Issuance or Sale of Equity														92,737
Northern Lights Acquisition Corp [Member] | IPO [Member] | Underwriting Fees [Member]
Transaction costs					$ 1,725,000
Northern Lights Acquisition Corp [Member] | IPO [Member] | Deferred Underwriting Commissions [Member]
Transaction costs					4,025,000
Northern Lights Acquisition Corp [Member] | IPO [Member] | Other Offering Costs [Member]
Transaction costs					$ 513,677
Northern Lights Acquisition Corp [Member] | Private Placement [Member]
Proceeds from issuance initial public offering														$ 117,300,000
Number of shares sold in transaction					528,175
Exercised price per share					$ 10
Proceeds from issuance of private placement					$ 5,281,750
Shares Issued, Price Per Share														$ 10.20
Exercised price per share														10
Northern Lights Acquisition Corp [Member] | Trust Account [Member]
Proceeds from Issuance or Sale of Equity					$ 117,300,000
Northern Lights Acquisition Corp [Member] | Common Class A [Member]
Exercised price per share														12.50
Exercised price per share														$ 18

Schedule of Common Stock Reflec

Schedule of Common Stock Reflected on the Balance Sheets (Details) - USD ($)	10 Months Ended
	Dec. 31, 2021	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Class A common stock subject to possible redemption
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Gross Proceeds	115,000,000
Proceeds allocated to public warrants	(5,031,474)
Proceeds allocated to shares not subject to redemption	(59)
Issuance costs related to Class A common stock	(6,263,677)
Accretion of carrying value to redemption value	13,595,210
Class A common stock subject to possible redemption	$ 117,300,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended		10 Months Ended	12 Months Ended
	Sep. 28, 2022	Feb. 11, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2021	Jun. 16, 2022	Jul. 31, 2021
Property, Plant and Equipment [Line Items]
Allowance for doubtful accounts			$ 0		$ 0		$ 0	$ 0
Interest rate		0.25%
Impairment of long-lived asset					0			0
Contract assets			7,676		7,676		18,317	18,317
Contract liabilities			14,583		14,583		8,333	8,333
Revenue recognized					18,987			59,081
Advertising/Marketing costs			81,130	$ 21,327	231,970	$ 48,730
Software development costs			$ 35,880	$ 30,973	$ 88,550	$ 88,499
Effective tax rate			0%
Statutory tax rate			21%	21%	21%	21%
Deferred tax asset			$ 43,411,985		$ 43,411,985
Preferred stock, shares authorized			1,250,000		1,250,000		1,250,000	1,250,000
Preferred stock, par value			$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares issued			20,450		20,450		0	0
Preferred stock, shares outstanding			20,450		20,450		0	0
Common stock, shares authorized			125,000,000		125,000,000		125,000,000	125,000,000
Common stock, par value			$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Common stock, shares issued			18,715,912		18,715,912		0	0
Common stock, shares outstanding			18,715,912		18,715,912		0	0
Share issue price per share									$ 3
Board of Directors [Member]
Property, Plant and Equipment [Line Items]
Preferred stock, shares authorized			1,250,000		1,250,000
Preferred stock, par value			$ 0.0001		$ 0.0001
Common Class A [Member]
Property, Plant and Equipment [Line Items]
Number of shares issuable upon conversion					2,045,000
Common stock, shares authorized			125,000,000		125,000,000
Common stock, par value			$ 0.0001		$ 0.0001
Common stock, shares outstanding			3,804,872		3,804,872
Safe Harbour Financial LLC [Member]
Property, Plant and Equipment [Line Items]
Interest rate		7.70%
Cash										$ 3,100,000
Deferral amount	$ 56,949,801	$ 56,900,000
Cash consideration	70,000,000	$ 70,000,000
Deferred consideration payable	38,500,002
Deferred consideration payable		1,200,000
Transferred to additional paid in capital		$ 9,124,297
Safe Harbour Financial LLC [Member] | December 15, 2022 [Member]
Property, Plant and Equipment [Line Items]
Deferred consideration payable	21,949,801	21,900,000
Safe Harbour Financial LLC [Member] | After First Payment [Member]
Property, Plant and Equipment [Line Items]
Deferred consideration payable	35,000,000	35,000,000
Safe Harbour Financial LLC [Member] | Six Equal Installments [Member]
Property, Plant and Equipment [Line Items]
Deferred consideration payable	$ 6,416,667	$ 6,400,000
Safe Harbour Financial LLC [Member] | Common Class B [Member]
Property, Plant and Equipment [Line Items]
Number of shares converted		2,875,000
Safe Harbour Financial LLC [Member] | Common Class A [Member]
Property, Plant and Equipment [Line Items]
Number of shares issued in acquisition transaction	11,386,139	11,386,139
Number of shares issuable upon conversion		2,045,000
Safe Harbour Financial LLC [Member] | Series A Convertible Preferred Stock [Member]
Property, Plant and Equipment [Line Items]
Shares issued during acquisitions, shares		20,450
Shares issued during acquisitions		$ 20,450,000
Share price per share		$ 10
Northern Lights Acquisition Corp [Member]
Property, Plant and Equipment [Line Items]
Effective tax rate							0%
Statutory tax rate							21%
Cash							$ 254,523	$ 254,523
Preferred stock, shares authorized							1,250,000	1,250,000
Preferred stock, par value							$ 0.0001	$ 0.0001
Preferred stock, shares issued							0	0
Preferred stock, shares outstanding							0	0
Cash equivalents							$ 0	$ 0
Proceeds from issuance initial public offering							$ 115,000,000
Share issue price per share							$ 10	$ 10
Cash, FDIC insured amount							$ 250,000	$ 250,000
Stock issued during period shares warrants exercised.							6,014,088
Northern Lights Acquisition Corp [Member] | Private Placement [Member]
Property, Plant and Equipment [Line Items]
Shares issued during acquisitions, shares							528,175
Shares issued during acquisitions							$ 5,281,750
Proceeds from issuance initial public offering							$ 117,300,000
Share issue price per share							$ 10.20	$ 10.20
Northern Lights Acquisition Corp [Member] | Common Class B [Member]
Property, Plant and Equipment [Line Items]
Common stock, shares authorized							12,500,000	12,500,000
Common stock, par value							$ 0.0001	$ 0.0001
Common stock, shares issued							2,875,000	2,875,000
Common stock, shares outstanding							2,875,000	2,875,000
Northern Lights Acquisition Corp [Member] | Common Class A [Member]
Property, Plant and Equipment [Line Items]
Common stock, shares authorized							125,000,000	125,000,000
Common stock, par value							$ 0.0001	$ 0.0001
Common stock, shares issued							528,175	528,175
Common stock, shares outstanding							528,175	528,175
Common stock, shares redemption							11,500,000	11,500,000
Forward Purchase Agreement [Member]
Property, Plant and Equipment [Line Items]
Effective tax rate				0%	0%	0%
Equipment and Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life					4 years
Equipment and Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life					5 years

Schedule of Commercial Real Est

Schedule of Commercial Real Estate Loans Receivable (Details) - Commercial Real Estate Loans Receivable [Member] - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Commercial real estate loans receivable, gross	$ 1,443,060	$ 1,478,301
Allowance for loan losses	(21,646)	(14,741)
Commercial real estate loans receivable, net	1,421,414	1,463,560
Current portion	(71,168)	(52,833)
Noncurrent portion	$ 1,350,246	$ 1,410,727

Other Investment (Details Narra

Other Investment (Details Narrative)	Sep. 30, 2022 USD ($)
Investments, All Other Investments [Abstract]
Investment	$ 500,000

Schedule of Allowance For Loan

Schedule of Allowance For Loan Losses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Financing Receivable, Past Due [Line Items]
Beginning balance	$ 21,801	$ 25,269	$ 14,741	$ 13,342
Charge-offs
Recoveries
Provision (benefit)	(155)	514	6,905	12,441
Ending balance	21,646	25,783	21,646	25,783
Individually evaluated for impairment
Collectively evaluated for impairment	1,443,060	1,741,475	1,443,060	1,741,475
Total loans receivable	1,443,060	1,741,475	1,443,060	1,741,475
Individually evaluated for impairment
Collectively evaluated for impairment	21,646	25,783	21,646	25,783
Total allowance for loan losses	21,646	25,783	21,646	25,783
Provision For Loan Losses [Member]
Financing Receivable, Past Due [Line Items]
Provision (benefit)	88,345		383,910
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Beginning balance	21,801	25,269	14,741	13,342
Charge-offs
Recoveries
Provision (benefit)	(155)	514	6,905	12,441
Ending balance	21,646	25,783	21,646	25,783
Individually evaluated for impairment
Collectively evaluated for impairment	1,443,060	1,741,475	1,443,060	1,741,475
Total loans receivable	1,443,060	1,741,475	1,443,060	1,741,475
Individually evaluated for impairment
Collectively evaluated for impairment	21,646	25,783	21,646	25,783
Total allowance for loan losses	21,646	$ 25,783	21,646	$ 25,783
Commercial Real Estate Portfolio Segment [Member] | Provision For Loan Losses [Member]
Financing Receivable, Past Due [Line Items]
Provision (benefit)	(155)		6,905
Indemnity Liability Segment [Member] | Provision For Loan Losses [Member]
Financing Receivable, Past Due [Line Items]
Provision (benefit)	$ 88,500		$ 377,005

Schedule of Outstanding Amounts

Schedule of Outstanding Amounts (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Secured term loans	$ 17,200,000
Unsecured loans and lines of credit	528,042
Total loans funded by Parent	$ 17,728,042

Schedule of Indemnity Liability

Schedule of Indemnity Liability (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Receivables [Abstract]
Beginning balance	$ 288,505
Charge-offs
Recoveries
Provision	88,500	377,005
Ending balance	$ 377,005	$ 377,005

Allowance for Loan Losses (Deta

Allowance for Loan Losses (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Feb. 11, 2022	Dec. 31, 2021
Interest rate		0.25%
Secured Debt [Member] | Minimum [Member]
Interest rate	8.25%
Secured Debt [Member] | Maximum [Member]
Interest rate	12%
Unsecured Debt [Member]
Variable rate description	Unsecured loans and lines of credit contain variable rates ranging from Prime + 1.5% to Prime + 6%.
Lines of credit	$ 996,958		$ 225,000
Partner Colorado Credit Union [Member]
Interest rate	0.25%

Schedule of Property and Equipm

Schedule of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 48,885	$ 35,150
Less: accumulated depreciation	(32,375)	(28,799)
Property and equipment, net	16,510	6,351
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	41,815	28,080
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 7,070	$ 7,070

Property and equipment, net (De

Property and equipment, net (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 3,576	$ 1,264

Schedule of Demonstrates Deposi

Schedule of Demonstrates Deposit Capacity (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Incremental capacity	$ 248,015,769	$ 227,593,134
Loan Servicing Agreement [Member]
Related Party Transaction [Line Items]
Incremental capacity	109,449,148	81,002,003
Partner Colorado Credit Union [Member]
Related Party Transaction [Line Items]
Incremental capacity	636,482,187	575,170,939
Partner Colorado Credit Union [Member] | Loan Servicing Agreement [Member]
Related Party Transaction [Line Items]
Incremental capacity	97,656,494	61,925,336
Capacity at 65% [Member]
Related Party Transaction [Line Items]
Incremental capacity	413,713,422	373,861,110
Capacity at 65% [Member] | Loan Servicing Agreement [Member]
Related Party Transaction [Line Items]
Incremental capacity	107,703,474	95,074,184
CRB Related Deposits [Member]
Related Party Transaction [Line Items]
Incremental capacity	165,697,653	146,267,976
CRB Related Deposits [Member] | Loan Servicing Agreement [Member]
Related Party Transaction [Line Items]
Incremental capacity	165,697,653	146,267,976
Capacity [Member] | Loan Servicing Agreement [Member]
Related Party Transaction [Line Items]
Incremental capacity	128,174,148	81,227,003
Limiting Capacity [Member] | Loan Servicing Agreement [Member]
Related Party Transaction [Line Items]
Incremental capacity	128,174,148	81,227,003
PCCU Loans Funded [Member] | Loan Servicing Agreement [Member]
Related Party Transaction [Line Items]
Incremental capacity	17,728,042
Line of Credit [Member] | Loan Servicing Agreement [Member]
Related Party Transaction [Line Items]
Incremental capacity	$ 996,958	$ 225,000

Related party transactions (Det

Related party transactions (Details Narrative) - USD ($)					3 Months Ended		9 Months Ended		10 Months Ended
	Feb. 11, 2022	Jul. 01, 2021	Mar. 24, 2021	Mar. 19, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Jul. 07, 2021	Feb. 27, 2021
Related Party Transaction [Line Items]
Common stock purchase price					$ 21,329,273
Northern Lights Acquisition Corp [Member]
Related Party Transaction [Line Items]
Common stock purchase price									$ 25,000
Initial public offering percentage									20%
Price per share									$ 10
Repayment of related party debt									$ 92,737
Northern Lights Acquisition Corp [Member] | Related Party Loans [Member]
Related Party Transaction [Line Items]
Price per share									$ 0.10
Share price per share									$ 0.10
Related party - business combination description									If the Company anticipates that it may not be able to consummate a Business Combination within 12 months, the Company may, by resolution of the Company’s board if requested by the Sponsor, extend the period of time to consummate a Business Combination up to two times, each by an additional three months (for a total of up to 18 months to complete a Business Combination), subject to the Sponsor depositing additional funds into the Trust Account as set out below. Pursuant to the terms of the Company’s amended and restated certificate of incorporation and the trust agreement entered into between the Company and Continental Stock Transfer & Trust Company, in order for the time available for the Company to consummate the initial Business Combination to be extended, the Sponsor or its affiliates or designees, upon five business days advance notice prior to the applicable deadline, must deposit into the Trust Account $1,150,000 since the underwriters’ over-allotment option is exercised in full ($0.10 per unit), on or prior to the date of the applicable deadline, for each of the available three month extensions, providing a total possible Business Combination period of 18 months at a total payment value of $2,300,000 since the underwriters’ over-allotment option is exercised in full ($0.10 per unit) (the “Extension Loans”). Any such payments would be made in the form of non-interest bearing loans. If the Company completes its initial Business Combination, the Company will, at the option of the Sponsor, repay the Extension Loans out of the proceeds of the Trust Account released to the Company or convert a portion or all of the total loan amount into units at a price of $10.00 per unit, which units will be identical to the Private Placement Units
Northern Lights Acquisition Corp [Member] | Related Party Loans [Member] | Over-Allotment Option [Member]
Related Party Transaction [Line Items]
Deposit									$ 1,150,000
Northern Lights Acquisition Corp [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Outstaning amount									$ 0
Northern Lights Acquisition Corp [Member] | Working Capital Loans [Member]
Related Party Transaction [Line Items]
Share price per share									$ 10
Northern Lights Acquisition Corp [Member] | Extension Loans [Member] | Related Party Loans [Member]
Related Party Transaction [Line Items]
Share price per share									$ 10
Northern Lights Acquisition Corp [Member] | Extension Loans [Member] | Related Party Loans [Member] | Over-Allotment Option [Member]
Related Party Transaction [Line Items]
Total payment									$ 2,300,000
Northern Lights Acquisition Corp [Member] | Maximum [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Promissory note - related party											$ 300,000
Northern Lights Acquisition Corp [Member] | Maximum [Member] | Working Capital Loans [Member]
Related Party Transaction [Line Items]
Promissory note - related party									$ 1,500,000
Northern Lights Acquisition Corp [Member] | Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Stock issued during period, shares			10,000
Northern Lights Acquisition Corp [Member] | Independent Director One [Member]
Related Party Transaction [Line Items]
Stock issued during period, shares			10,000
Northern Lights Acquisition Corp [Member] | Independent Director Two [Member]
Related Party Transaction [Line Items]
Stock issued during period, shares			10,000
Northern Lights Acquisition Corp [Member] | Independent Director Three [Member]
Related Party Transaction [Line Items]
Stock issued during period, shares			10,000
Common Class B [Member] | Northern Lights Acquisition Corp [Member]
Related Party Transaction [Line Items]
Stock issued during period, shares				2,875,000
Common stock purchase price				$ 25,000
Common Class A [Member] | Northern Lights Acquisition Corp [Member]
Related Party Transaction [Line Items]
Price per share									$ 12.50
Partner Colorado Credit Union [Member]
Related Party Transaction [Line Items]
Rent expenses		$ 5,400
Account Servicing Agreement [Member]
Related Party Transaction [Line Items]
Revenue from related party					2,340,716	$ 1,633,667	$ 5,777,446	$ 4,938,413
Support Services Agreement [Member]
Related Party Transaction [Line Items]
Expense					204,535	93,285	$ 420,085	261,496
Support Services Agreement [Member] | Partner Colorado Credit Union [Member]
Related Party Transaction [Line Items]
Monthly fee 2022							$ 30.96
Monthly fee 2023							25.32
Monthly fee 2024							$ 25.32
Related party transaction description							In addition, investment income from CRB-related cash and investments (excluding loans) will be shared 25% to PCCU and 75% to SHF and SHF will reimburse PCCU for any of its out-of-pocket expenses relating to the services provided to SHF
Bonus distributions					30,000,000		$ 30,000,000
Assets net worth percentage							10%
Support Services Agreement [Member] | Cannabis Related Businesses [Member]
Related Party Transaction [Line Items]
Investment income deposits percentage										25%
Loan Servicing Agreement [Member]
Related Party Transaction [Line Items]
Expense					$ 9,160	$ 0	$ 14,264	$ 0
Loan Servicing Agreement [Member] | Partner Colorado Credit Union [Member]
Related Party Transaction [Line Items]
Related party transaction description	National Credit Union Association regulations to the greater of $100,000 or 15% of PCCU’s net worth
Assets net worth percentage	65%
Servicing fee	0.25%
Administrative Support Agreement [Member] | Northern Lights Acquisition Corp [Member]
Related Party Transaction [Line Items]
Support Fee									$ 60,000
Administrative Support Agreement [Member] | Northern Lights Acquisition Corp [Member] | Luminous Capital Inc [Member]
Related Party Transaction [Line Items]
Reimbursement of office space, secretarial and administrative support									$ 10,000

Schedule of Disaggregated Reven

Schedule of Disaggregated Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Total Revenue	$ 2,379,314	$ 1,716,861	$ 5,903,213	$ 5,297,457
Deposit Activity Onboarding Income [Member]
Total Revenue	1,369,559	1,494,204	4,179,323	4,588,471
Safe Harbor Program Income [Member]
Total Revenue	38,598	83,194	125,767	359,044
Investment Income [Member]
Total Revenue	558,860	111,052	935,993	271,113
Interest Income [Member]
Total Revenue	$ 412,297	$ 28,411	$ 662,130	$ 78,829

Schedule of Fair Value Assets a

Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Fair Value, Inputs, Level 1 [Member] | Northern Lights Acquisition Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Marketable securities held in Trust Account		$ 117,321,508
Fair Value, Inputs, Level 1 [Member] | Public Warrants [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants	$ 704,375
Fair Value, Inputs, Level 1 [Member] | Public Warrants [Member] | Northern Lights Acquisition Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants		2,701,925
Fair Value, Inputs, Level 1 [Member] | Private Placement Warrants [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants
Fair Value, Inputs, Level 1 [Member] | Private Placement Warrants [Member] | Northern Lights Acquisition Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants
Fair Value, Inputs, Level 1 [Member] | Forward Purchase Option Derivative [Member]
Defined Benefit Plan Disclosure [Line Items]
Forward purchase option derivative
Fair Value, Inputs, Level 3 [Member] | Northern Lights Acquisition Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Marketable securities held in Trust Account
Fair Value, Inputs, Level 3 [Member] | Public Warrants [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants
Fair Value, Inputs, Level 3 [Member] | Public Warrants [Member] | Northern Lights Acquisition Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants
Fair Value, Inputs, Level 3 [Member] | Private Placement Warrants [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants	32,682
Fair Value, Inputs, Level 3 [Member] | Private Placement Warrants [Member] | Northern Lights Acquisition Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants		124,951
Fair Value, Inputs, Level 3 [Member] | Forward Purchase Option Derivative [Member]
Defined Benefit Plan Disclosure [Line Items]
Forward purchase option derivative	$ 1,085,839
Fair Value, Inputs, Level 2 [Member] | Northern Lights Acquisition Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Marketable securities held in Trust Account
Fair Value, Inputs, Level 2 [Member] | Public Warrants [Member] | Northern Lights Acquisition Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants
Fair Value, Inputs, Level 2 [Member] | Private Placement Warrants [Member] | Northern Lights Acquisition Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Private Placement Warrants

Schedule of Carrying Amounts an

Schedule of Carrying Amounts and Fair Values of Financial Instruments by the Level of Valuation Inputs in the Fair Value Hierarchy (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Warrants Liability [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance at the beginning of the period
Acquired under business combination	1,605,529
Fair value adjustment	(868,472)
Balance at the end of the period	737,057
Forward Purchase Derivative Assets Memebr [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance at the beginning of the period
Acquired under business combination	1,687,530
Fair value adjustment	(601,691)
Balance at the end of the period	1,085,839
Fair Value, Inputs, Level 1 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Cash and cash equivalents	7,273,012	$ 5,495,905
Accounts receivable – trade	813,257	522,896
Contract assets	7,676	18,317
Prepaid expenses	941,478	6,021
Accrued interest receivable	25,422	7,556
Forward purchase derivative assets	1,085,839
Loans
Accounts payable	2,263,746	43,626
Accrued expenses	5,569,026	129,546
Contract liabilities	14,583	8,333
Public Warrants	704,375
Private Placement Warrants
Fair Value, Inputs, Level 2 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Cash and cash equivalents
Accounts receivable – trade
Contract assets
Prepaid expenses
Accrued interest receivable
Forward purchase derivative assets
Loans
Accounts payable
Accrued expenses
Contract liabilities
Public Warrants
Private Placement Warrants
Fair Value, Inputs, Level 3 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Cash and cash equivalents
Accounts receivable – trade
Contract assets
Prepaid expenses
Accrued interest receivable
Forward purchase derivative assets	1,085,839
Loans	1,280,815	1,417,637
Accounts payable
Accrued expenses
Contract liabilities
Public Warrants
Private Placement Warrants	32,682
Carrying Amount [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Cash and cash equivalents	7,273,012	5,495,905
Accounts receivable – trade	813,257	522,896
Contract assets	7,676	18,317
Prepaid expenses	941,478	6,021
Accrued interest receivable	25,422	7,556
Forward purchase derivative assets	1,085,839
Loans	1,421,414	1,463,560
Accounts payable	2,263,746	43,626
Accrued expenses	5,569,026	129,546
Contract liabilities	14,583	8,333
Public Warrants	704,375
Private Placement Warrants	32,682
Fair Value [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Cash and cash equivalents	7,273,012	5,495,905
Accounts receivable – trade	813,257	522,896
Contract assets	7,676	18,317
Prepaid expenses	941,478	6,021
Accrued interest receivable	25,422	7,556
Forward purchase derivative assets	1,085,839
Loans	1,280,815	1,417,637
Accounts payable	2,263,746	43,626
Accrued expenses	5,569,026	129,546
Contract liabilities	14,583	$ 8,333
Public Warrants	704,375
Private Placement Warrants	$ 32,682

Schedule of Level 3 Fair Value

Schedule of Level 3 Fair Value Measurement Inputs (Details)	Sep. 30, 2022 $ / shares	Dec. 31, 2021 $ / shares	Jun. 28, 2021 $ / shares
Measurement Input, Expected Term [Member] | Purchase Agreement Option [Member]
Expected term (years)	3 years
Private Warrants [Member] | Measurement Input, Exercise Price [Member]
Warrant inputs	11.50
Private Warrants [Member] | Measurement Input, Exercise Price [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs		11.50
Private Warrants [Member] | Measurement Input, Share Price [Member]
Warrant inputs	6.99
Private Warrants [Member] | Measurement Input, Share Price [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs		10.07
Private Warrants [Member] | Measurement Input, Share Price [Member] | Purchase Agreement Option [Member]
Warrant inputs	6.99
Private Warrants [Member] | Measurement Input, Expected Term [Member]
Expected term (years)	4 years 11 months 26 days
Private Warrants [Member] | Measurement Input, Expected Term [Member] | Northern Lights Acquisition Corp [Member]
Expected term (years)		5 years 3 months 10 days
Private Warrants [Member] | Measurement Input Probability Acquisition [Member]
Warrant inputs	1
Private Warrants [Member] | Measurement Input Probability Acquisition [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs		90
Private Warrants [Member] | Measurement Input Probability Acquisition [Member] | Purchase Agreement Option [Member]
Warrant inputs	1
Private Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrant inputs	0.113
Private Warrants [Member] | Measurement Input, Price Volatility [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs		8.3
Private Warrants [Member] | Measurement Input, Price Volatility [Member] | Purchase Agreement Option [Member]
Warrant inputs	0.113
Private Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrant inputs	0.0406
Private Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs		1.28
Private Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member] | Purchase Agreement Option [Member]
Warrant inputs	0.0425
Private Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Warrant inputs	0
Private Warrants [Member] | Measurement Input, Expected Dividend Rate [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs		0
Private Warrants [Member] | Measurement Input B B Bonds Rate [Member] | Purchase Agreement Option [Member]
Warrant inputs	0.0772
Private Warrants [Member] | Measurement Input C Bonds Rate [Member] | Purchase Agreement Option [Member]
Warrant inputs	0.1563
Public And Private Warrants [Member] | Measurement Input, Exercise Price [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs			11.50
Public And Private Warrants [Member] | Measurement Input, Share Price [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs			10
Public And Private Warrants [Member] | Measurement Input, Expected Term [Member] | Northern Lights Acquisition Corp [Member]
Expected term (years)			5 years 10 months 9 days
Public And Private Warrants [Member] | Measurement Input Probability Acquisition [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs			90
Public And Private Warrants [Member] | Measurement Input, Price Volatility [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs			14.7
Public And Private Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs			1.04
Public And Private Warrants [Member] | Measurement Input, Expected Dividend Rate [Member] | Northern Lights Acquisition Corp [Member]
Warrant inputs			0

Schedule of Basic and Diluted N

Schedule of Basic and Diluted Net Earnings Per Share (Details) - USD ($)		3 Months Ended						9 Months Ended
		Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share [Abstract]
Net income		$ 1,056,235	$ 336,344	$ 501,600	$ 946,063	$ 717,171	$ 905,303	$ 1,894,179	$ 2,568,537
Weighted average shares outstanding – basic		18,715,912			18,715,912			18,715,912	18,715,912
Basic net earnings per share		$ 0.06			$ 0.05			$ 0.10	$ 0.14
Weighted average shares outstanding – diluted	[1]	20,760,912			18,715,912			20,760,912	18,715,912
Diluted net earnings per share		$ 0.06			$ 0.05			$ 0.09	$ 0.14
Company public shares								3,926,598	2,568,537
Company initial stockholders’								3,403,175	18,715,912
SHF stockholders’								11,386,139	11,386,139
Company public shares								3,926,598	2,568,537
Company initial stockholders’								3,403,175	18,715,912
PIPE Investors	[1]							2,045,000
SHF stockholders’								11,386,139	11,386,139
[1]PIPE investors initial shares represent preferred stock without voting rights. Preferred stock initially converts at $ 10 2,045,000

Schedule Of Earning Per Shares,

Schedule Of Earning Per Shares, Basic And Diluted (Details) (Parenthetical) - Common Class A [Member]	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Share price per share | $ / shares	$ 10
Number of shares issuable upon conversion | shares	2,045,000

Forward Purchase Agreement (Det

Forward Purchase Agreement (Details Narrative) - USD ($) $ / shares in Units, $ in Millions		9 Months Ended
	Jun. 16, 2022	Sep. 30, 2022
Related expense amounts	$ 0.3
Shares per share	$ 3
Maturity date, description		At the Maturity Date, Midtown East, Verdun and Vellar shall be entitled to (1) the product of the shares then held by them multiplied by the Forward Price, and (2) an amount, in cash or shares at the sole discretion of NLIT, equal to (a) in the case of cash, the product of(i)(x) 3.8 million shares less (y) the number of Terminated Shares and (ii) $2.00 (the “Maturity Cash Consideration”) and (b) in the case of shares, (i) the Maturity Cash Consideration divided by (ii) the VWAP Price for the 30 Scheduled Trading Days prior to the Maturity Date
Cash [Member]
Asset held with trust	$ 39.3
Midtown East Management NL LLC [Member] | Common Class A [Member]
Shares, Issued	1,666,666
Issuance of Class B Common Stock to Sponsor, shares	3,800,000

Warrant Liability (Details Narr

Warrant Liability (Details Narrative) - $ / shares	9 Months Ended	10 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Jun. 28, 2021
Northern Lights Acquisition Corp [Member] | IPO [Member]
Shares issued, Price per share			$ 10
Number of warrants issued		6,014,088
Common Class A [Member]
Shares issued, Price per share	$ 18
Common Class A [Member] | Northern Lights Acquisition Corp [Member]
Shares issued, Price per share		$ 18
Public Warrants [Member]
Number of warrants outstanding	5,750,000
Warrants description	The Warrants will become exercisable on the later of (i) the date of the completion of a Business Combination and (ii) 12 months from the closing of the Initial Public Offering, and will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation.
Warrants price per share	$ 0.01
Public Warrants [Member] | Northern Lights Acquisition Corp [Member]
Number of warrants outstanding		5,750,000
Warrants description		The Public Warrants will become exercisable on the later of (i) the date of the completion of a Business Combination and (ii) 12 months from the closing of the Initial Public Offering, and will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation
Warrants price per share		$ 0.01
Number of warrants issued		5,750,000
Private Placement Warrants [Member]
Number of warrants outstanding	264,088
Placement Warrants [Member] | Northern Lights Acquisition Corp [Member]
Number of warrants outstanding		264,088
Number of warrants issued		264,088
Class A Common Stock [Member] | Northern Lights Acquisition Corp [Member]
Redemption of warrants, description		In addition, if (x) the Company issues additional shares of Class A Common Stock or equity-linked securities for capital raising purposes in connection with the closing of its initial Business Combination at an issue price or effective issue price of less than $9.20 per share of Class A Common Stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the Company’s initial Business Combination on the date of the consummation of such initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the greater of the Market Value and the Newly Issued Price and the $10.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to the greater of the Market Value and the Newly Issued Price

Schedule of Calculation of Basi

Schedule of Calculation of Basic and Diluted Net Income Per Share (Details) - USD ($)	3 Months Ended						9 Months Ended		10 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Non-redeemable Class A private placement and Class B common shares, basic and diluted	18,715,912			18,715,912			18,715,912	18,715,912
Basic and diluted net income per non-redeemable Class A and Class B common stock	$ 0.06			$ 0.05			$ 0.10	$ 0.14
Numerator: net income allocable to non-redeemable Class A and Class B common stock	$ 1,056,235	$ 336,344	$ 501,600	$ 946,063	$ 717,171	$ 905,303	$ 1,894,179	$ 2,568,537
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Non-redeemable Class A private placement and Class B common shares, basic and diluted									3,193,963
Basic and diluted net income per non-redeemable Class A and Class B common stock									$ 0.12
Numerator: net income allocable to non-redeemable Class A and Class B common stock									$ 1,245,158
Northern Lights Acquisition Corp [Member] | Redeemable Class A Common Shares [Member]
Restructuring Cost and Reserve [Line Items]
Numerator: earnings allocable to redeemable Class A common stock subject to possible redemption									$ 852,903
Non-redeemable Class A private placement and Class B common shares, basic and diluted									6,944,805
Basic and diluted net income per non-redeemable Class A and Class B common stock									$ 0.12
Northern Lights Acquisition Corp [Member] | Non Redeemable Class Aand B Common Shares [Member] | Private Placement [Member]
Restructuring Cost and Reserve [Line Items]
Non-redeemable Class A private placement and Class B common shares, basic and diluted									3,193,963
Basic and diluted net income per non-redeemable Class A and Class B common stock									$ 0.12
Numerator: net income allocable to non-redeemable Class A and Class B common stock									$ 392,255

Subsequent events (Details Narr

Subsequent events (Details Narrative) - USD ($)									10 Months Ended
	Dec. 31, 2022	Nov. 30, 2022	Nov. 02, 2022	Oct. 31, 2022	Oct. 29, 2022	Oct. 14, 2022	Jun. 16, 2022	Feb. 11, 2022	Dec. 31, 2021	Nov. 07, 2022	Sep. 30, 2022
Common stock value											$ 1,872
Common stock, par value									$ 0.0001		$ 0.0001
Interest rate								0.25%
Due from related party											$ 4,090,000
Tangible net assets									$ 6,351		$ 16,510
Preferred stock, par value									$ 0.0001		$ 0.0001
Northern Lights Acquisition Corp [Member]
Cash									$ 254,523
Sale of stock number of shares issued									11,500,000
Preferred stock, par value									$ 0.0001
Issuance of common stock									$ 25,000
Common Class A [Member]
Common stock, par value											$ 0.0001
Common Class A [Member] | Northern Lights Acquisition Corp [Member]
Common stock value									$ 53
Common stock, par value									$ 0.0001
Series A Convertible Preferred Stock [Member] | Northern Lights Acquisition Corp [Member]
Sale of stock number of shares issued								60,000
Midtown East Management NL LLC [Member] | Common Class A [Member]
Shares, Issued							1,666,666
Weighted average share price							$ 3
Subsequent Event [Member] | Northern Lights Acquisition Corp [Member]
Issuance of common stock								$ 60,000,000
Subsequent Event [Member] | Common Class A [Member] | Northern Lights Acquisition Corp [Member]
Warrant to purchase, percentage								50%
Subsequent Event [Member] | Series A Convertible Preferred Stock [Member] | Northern Lights Acquisition Corp [Member]
Preferred stock, par value								$ 0.0001
Subsequent Event [Member] | SHF Holding Co., LLC [Member] | Northern Lights Acquisition Corp [Member]
Number of outstanding								$ 185,000,000
Number of issued								185,000,000
Cash								70,000,000
Tangible net assets								$ 5,000,001
Subsequent Event [Member] | SHF Holding Co., LLC [Member] | Common Class A [Member] | Northern Lights Acquisition Corp [Member]
Stock issued during period shares acquisition								11,386,139
Stock issued during period value acquisition								$ 115,000,000
Subsequent Event [Member] | SHF Holding Co., LLC [Member] | Merger Agreement [Member]
Cash consideration					$ 9,000,000
Cash consideration payable					3,000,000
Additional cash consideration payable					3,000,000
Common stock value					$ 21,000,000
Common stock, par value					$ 0.0001
Payable in two installment					$ 8,400,000
Payable in closing year					$ 12,600,000
Subsequent Event [Member] | Benchmark Investments LLC [Member]
Notes payable			$ 2,166,250
Principle amount			2,166,250
Debt periodic payment	$ 362,625	$ 362,625		$ 362,625		$ 715,750
Repayment of debt			$ 1,450,500
Interest rate										24%
Due from related party				$ 362,625

Initial Public Offering (Detail

Initial Public Offering (Details Narrative) - Northern Lights Acquisition Corp [Member]	10 Months Ended
	Dec. 31, 2021 $ / shares shares
Restructuring Cost and Reserve [Line Items]
Number of shares sold in transaction | shares	11,500,000
Sale of stock price per share	$ 10
Public Warrant [Member]
Restructuring Cost and Reserve [Line Items]
Warrant exercise price	$ 11.50

Private Placement (Details Narr

Private Placement (Details Narrative) - Northern Lights Acquisition Corp [Member]	10 Months Ended
	Dec. 31, 2021 USD ($) $ / shares shares
Proceeds from issuance initial public offering	$ 115,000,000
Underwriters Agreement [Member] | Deferred Fee [Member]
Percentage of discount on gross proceeds of initial public offering	3.50%
Proceeds from issuance initial public offering	$ 4,025,000
Underwriters Agreement [Member] | Cash [Member]
Percentage of discount on gross proceeds of initial public offering	1.50%
Proceeds from issuance initial public offering	$ 1,725,000
Underwriters Agreement [Member] | Maximum [Member]
Option to purchase shares | shares	1,500,000
Private Placement [Member]
Number of shares issued in acquisition transaction | shares	528,175
Price per share | $ / shares	$ 10
Number of shares issued in acquisition transaction value	$ 5,281,750
Proceeds from issuance initial public offering	$ 117,300,000

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - $ / shares			10 Months Ended
	Mar. 24, 2021	Mar. 19, 2021	Dec. 31, 2021	Sep. 30, 2022
Class of Stock [Line Items]
Preferred stock, shares authorized			1,250,000	1,250,000
Preferred stock, par value			$ 0.0001	$ 0.0001
Preferred stock, shares issued			0	20,450
Preferred stock, shares outstanding			0	20,450
Common stock, shares authorized			125,000,000	125,000,000
Common stock, par value			$ 0.0001	$ 0.0001
Common stock, shares outstanding			0	18,715,912
Common stock, shares issued			0	18,715,912
Common Class A [Member]
Class of Stock [Line Items]
Common stock, shares authorized				125,000,000
Common stock, par value				$ 0.0001
Common stock, shares outstanding				3,804,872
Northern Lights Acquisition Corp [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized			1,250,000
Preferred stock, par value			$ 0.0001
Preferred stock, shares issued			0
Preferred stock, shares outstanding			0
Common stock conversion basis			The shares of Class B common stock will automatically convert into shares of Class A Common Stock at the time of the Business Combination on a one-for-one basis, subject to adjustment for stock splits, stock dividends, reorganizations, recapitalizations and the like. In the case that additional shares of Class A Common Stock, or equity linked securities, are issued or deemed issued in excess of the amounts offered in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which shares of Class B common stock shall convert into shares of Class A Common Stock will be adjusted (unless the holders of a majority of the outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of shares of Class A Common Stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering plus all shares of Class A Common Stock and equity linked securities issued or deemed issued in connection with a Business Combination (excluding any shares or equity linked securities issued, or to be issued, to any seller in a Business Combination, and any private placement-equivalent units and its underlying securities issued to the Sponsor or its affiliates upon conversion of loans made to the Company
Northern Lights Acquisition Corp [Member] | Chief Financial Officer [Member]
Class of Stock [Line Items]
Stock issued during period, shares	10,000
Northern Lights Acquisition Corp [Member] | Independent Director One [Member]
Class of Stock [Line Items]
Stock issued during period, shares	10,000
Northern Lights Acquisition Corp [Member] | Independent Director Two [Member]
Class of Stock [Line Items]
Stock issued during period, shares	10,000
Northern Lights Acquisition Corp [Member] | Independent Director Three [Member]
Class of Stock [Line Items]
Stock issued during period, shares	10,000
Northern Lights Acquisition Corp [Member] | Common Class A [Member]
Class of Stock [Line Items]
Common stock, shares authorized			125,000,000
Common stock, par value			$ 0.0001
Common stock, shares outstanding			528,175
Common stock, shares issued			528,175
Redemption of common shares			11,500,000
Northern Lights Acquisition Corp [Member] | Common Class B [Member]
Class of Stock [Line Items]
Common stock, shares authorized			12,500,000
Common stock, par value			$ 0.0001
Common stock, shares outstanding			2,875,000
Common stock, shares issued			2,875,000
Stock issued during period, shares		2,875,000

Schedule of Derivative Warrant

Schedule of Derivative Warrant Liabilities (Details) - Northern Lights Acquisition Corp [Member]	10 Months Ended
	Dec. 31, 2021 USD ($)
Private Placement Warrants [Member]
Fair value as of June 28, 2021 (Initial Public Offering)	$ 224,474
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings	(99,523)
Fair value as of December 31, 2021	124,951
Public Warrants [Member]
Fair value as of June 28, 2021 (Initial Public Offering)	4,807,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings	(2,105,075)
Fair value as of December 31, 2021	2,701,925
Warrant Liability [Member]
Fair value as of June 28, 2021 (Initial Public Offering)	5,031,474
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings	(2,204,598)
Fair value as of December 31, 2021	$ 2,826,876

Fair Value Measurements (Detail

Fair Value Measurements (Details Narrative) - Northern Lights Acquisition Corp [Member] - USD ($)	Dec. 31, 2021	Jun. 28, 2021
Warrant [Member]
Cash and Cash Equivalents [Line Items]
Derivative warrant liability		$ 5,031,474
Private Placement Warrants [Member]
Cash and Cash Equivalents [Line Items]
Derivative warrant liability	$ 5,281,750
Fair value of derivative liability	224,474
Cash [Member]
Cash and Cash Equivalents [Line Items]
Asset held in trust	508
US Treasury Securities [Member]
Cash and Cash Equivalents [Line Items]
Asset held in trust	$ 117,321,000

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Details) - Northern Lights Acquisition Corp [Member]	Dec. 31, 2021 USD ($)
Restructuring Cost and Reserve [Line Items]
Net operating loss carryforwards	$ 87,611
Transaction costs	42,000
Start-up costs	16,885
Total deferred tax assets	146,496
Valuation allowance	(146,496)
Deferred tax asset, net of valuation allowance

Schedule of Income Tax Provisio

Schedule of Income Tax Provision (Details) - Northern Lights Acquisition Corp [Member]	10 Months Ended
	Dec. 31, 2021 USD ($)
Restructuring Cost and Reserve [Line Items]
Current
Deferred	(146,496)
Current
Deferred
Total	(146,496)
Change in valuation allowance	146,496
Income tax provision (benefit)

Schedule of Effective Tax Rate

Schedule of Effective Tax Rate (Details)	3 Months Ended		9 Months Ended		10 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Tax benefit at federal statutory rate	21%	21%	21%	21%
Effective income tax rate	0%
Northern Lights Acquisition Corp [Member]
Restructuring Cost and Reserve [Line Items]
Tax benefit at federal statutory rate					21%
Warrants – fair market value change					(37.20%)
Warrants – formation costs					4.40%
Change in valuation allowance					11.80%
Effective income tax rate					0%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - Northern Lights Acquisition Corp [Member]	10 Months Ended
	Dec. 31, 2021 USD ($)
Restructuring Cost and Reserve [Line Items]
Change in valuation allowance	$ 146,496
Net operating loss carryforwards	$ 417,198