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FAIR VALUE MEASUREMENTS - Life Insurance Policies (Details) - Life Insurance Policies
9 Months Ended
Sep. 30, 2023
USD ($)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Fair value at beginning of period $ 13,809,352
Policies purchased 116,053,728
Realized gain (loss) on matured/sold policies 9,688,422
Premiums paid 2,500,623
Unrealized gain(loss) on held policies 14,259,665
Change in estimated fair value 21,447,464
Matured/sold policies (70,225,793)
Fair value at end of period $ 83,585,374