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FAIR VALUE MEASUREMENTS - Discount Rate Sensitivity (Details) - USD ($)
9 Months Ended
Sep. 30, 2023
Dec. 31, 2022
Fair Value Disclosures [Abstract]    
Life settlement policies, fair value, impact of +2% discount rate adjustment $ 78,288,612  
Life settlement policies, change in fair value, impact of +2% discount rate adjustment (5,296,762)  
Life settlement policies, at fair value 83,585,374 $ 13,809,352
Life settlement policies, fair value, impact of -2% discount rate adjustment 89,102,871  
Life settlement policies, change in fair value, impact of -2% discount rate adjustment $ 5,517,497