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FAIR VALUE MEASUREMENTS - Recurring Fair Value Measurements (Details) - USD ($)
Jun. 30, 2023
Dec. 31, 2022
Assets:    
Life settlement policies $ 56,685,617 $ 13,809,352
Available-for-sale securities, at fair value 1,000,000 1,000,000
Other investments 1,600,000 1,300,000
Liabilities:    
Private placement warrants 2,438,600 0
Fair Value, Recurring    
Assets:    
Life settlement policies 56,685,617 13,809,352
Available-for-sale securities, at fair value 1,000,000 1,000,000
Other investments 1,600,000 1,300,000
S&P 500 options 1,794,640 890,829
Other assets 7,246  
Total assets held at fair value 61,087,503 17,000,181
Liabilities:    
Long-term debt 66,165,396 28,249,653
Private placement warrants 2,438,600  
Total liabilities held at fair value: 68,603,996 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 0 0
S&P 500 options 1,794,640 890,829
Other assets 7,246  
Total assets held at fair value 1,801,886 890,829
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 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 56,685,617 13,809,352
Available-for-sale securities, at fair value 1,000,000 1,000,000
Other investments 1,600,000 1,300,000
S&P 500 options 0 0
Other assets 0  
Total assets held at fair value 59,285,617 16,109,352
Liabilities:    
Long-term debt 66,165,396 28,249,653
Private placement warrants 2,438,600  
Total liabilities held at fair value: $ 68,603,996 $ 28,249,653