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FAIR VALUE MEASUREMENTS - Life Insurance Policies (Details) - Life Insurance Policies
6 Months Ended
Jun. 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 58,543,580
Realized gain (loss) on matured/sold policies 1,898,958
Premiums paid 879,462
Unrealized gain(loss) on held policies 3,319,588
Change in estimated fair value 4,339,084
Matured/sold policies (20,885,861)
Fair value at end of period $ 56,685,617