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GOODWILL AND OTHER INTANGIBLE ASSETS - Intangible Assets and Accumulated Amortization (Details) - USD ($) | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |
Gross Value | $ 29,300,000 |  | $ 29,300,000 |  |
Accumulated Amortization | 1,682,083 |  | 1,682,083 |  |
Net Book Value | 27,617,917 |  | 27,617,917 |  |
Indefinite-Lived Intangible Assets [Line Items] |  |  |  |  |
Gross Value | 32,900,000 |  | 32,900,000 |  |
Accumulated Amortization | 1,682,083 |  | 1,682,083 |  |
Intangible assets, net | 31,217,917 |  | 31,217,917 |  | $ 0
Amortization expense | 1,682,083 | $ 0 | 1,682,083 | $ 0 |
Trade Name |  |  |  |  |
Indefinite-Lived Intangible Assets [Line Items] |  |  |  |  |
Indefinite Lived Intangible Assets | 900,000 |  | 900,000 |  |
State Insurance Licenses |  |  |  |  |
Indefinite-Lived Intangible Assets [Line Items] |  |  |  |  |
Indefinite Lived Intangible Assets | 2,700,000 |  | 2,700,000 |  |
Customer Relationships - Agents |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |
Gross Value | 12,600,000 |  | 12,600,000 |  |
Accumulated Amortization | 630,000 |  | 630,000 |  |
Net Book Value | 11,970,000 |  | 11,970,000 |  |
Indefinite-Lived Intangible Assets [Line Items] |  |  |  |  |
Accumulated Amortization | 630,000 |  | 630,000 |  |
Customer Relationships - Financial Relationships |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |
Gross Value | 11,000,000 |  | 11,000,000 |  |
Accumulated Amortization | 343,750 |  | 343,750 |  |
Net Book Value | 10,656,250 |  | 10,656,250 |  |
Indefinite-Lived Intangible Assets [Line Items] |  |  |  |  |
Accumulated Amortization | 343,750 |  | 343,750 |  |
Internally Developed and Used Technology—APA |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |
Gross Value | 1,600,000 |  | 1,600,000 |  |
Accumulated Amortization | 200,000 |  | 200,000 |  |
Net Book Value | 1,400,000 |  | 1,400,000 |  |
Indefinite-Lived Intangible Assets [Line Items] |  |  |  |  |
Accumulated Amortization | 200,000 |  | 200,000 |  |
Internally Developed and Used Technology—Market Place |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |
Gross Value | 100,000 |  | 100,000 |  |
Accumulated Amortization | 8,333 |  | 8,333 |  |
Net Book Value | 91,667 |  | 91,667 |  |
Indefinite-Lived Intangible Assets [Line Items] |  |  |  |  |
Accumulated Amortization | 8,333 |  | 8,333 |  |
Non-Compete Agreements |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |
Gross Value | 4,000,000 |  | 4,000,000 |  |
Accumulated Amortization | 500,000 |  | 500,000 |  |
Net Book Value | 3,500,000 |  | 3,500,000 |  |
Indefinite-Lived Intangible Assets [Line Items] |  |  |  |  |
Accumulated Amortization | $ 500,000 |  | $ 500,000 |  |

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- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482686/350-30-45-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
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