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FAIR VALUE MEASUREMENTS - Discount Rate Sensitivity (Details) - USD ($)
6 Months Ended
Jun. 30, 2023
Dec. 31, 2022
Fair Value Disclosures [Abstract]    
Life settlement policies, fair value, impact of +2% discount rate adjustment $ 53,987,508  
Life settlement policies, change in fair value, impact of +2% discount rate adjustment (2,698,109)  
Life settlement policies, at fair value 56,685,617 $ 13,809,352
Life settlement policies, fair value, impact of -2% discount rate adjustment 59,857,879  
Life settlement policies, change in fair value, impact of -2% discount rate adjustment $ 3,172,262