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FAIR VALUE MEASUREMENTS - Recurring Fair Value Measurements (Details) - USD ($)
Sep. 30, 2023
Dec. 31, 2022
Assets:    
Life settlement policies $ 83,585,374 $ 13,809,352
Available-for-sale securities, at fair value 1,000,000 1,000,000
Other investments, at cost 1,650,000 1,300,000
Liabilities:    
Private placement warrants 3,382,000 0
Fair Value, Recurring    
Assets:    
Life settlement policies 83,585,374 13,809,352
Available-for-sale securities, at fair value 1,000,000 1,000,000
Other investments, at cost 1,650,000 1,300,000
S&P 500 options 1,494,744 890,829
Other assets 998,469  
Total assets held at fair value 88,728,587 17,000,181
Liabilities:    
Long-term debt 59,544,907 28,249,653
Private placement warrants 3,382,000  
Total liabilities held at fair value: 62,926,907 28,249,653
Fair Value, Recurring | Level 1    
Assets:    
Life settlement policies 0 0
Available-for-sale securities, at fair value 0 0
Other investments, at cost 0 0
S&P 500 options 1,494,744 890,829
Other assets 998,469  
Total assets held at fair value 2,493,213 890,829
Liabilities:    
Long-term debt 0 0
Private placement warrants 0  
Total liabilities held at fair value: 0 0
Fair Value, Recurring | Level 2    
Assets:    
Life settlement policies 0 0
Available-for-sale securities, at fair value 0 0
Other investments, at cost 0 0
S&P 500 options 0 0
Other assets 0  
Total assets held at fair value 0 0
Liabilities:    
Long-term debt 0 0
Private placement warrants 0  
Total liabilities held at fair value: 0 0
Fair Value, Recurring | Level 3    
Assets:    
Life settlement policies 83,585,374 13,809,352
Available-for-sale securities, at fair value 1,000,000 1,000,000
Other investments, at cost 1,650,000 1,300,000
S&P 500 options 0 0
Other assets 0  
Total assets held at fair value 86,235,374 16,109,352
Liabilities:    
Long-term debt 59,544,907 28,249,653
Private placement warrants 3,382,000  
Total liabilities held at fair value: $ 62,926,907 $ 28,249,653