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FAIR VALUE MEASUREMENTS - Recurring Fair Value Measurements (Details) - USD ($) | Sep. 30, 2025 | Dec. 31, 2024
--- | --- | ---
Assets: |  |
Life settlement policies, at fair value | $ 423,782,347 | $ 370,398,447
Available-for-sale securities, at fair value | 3,194,593 | 2,205,904
Liabilities: |  |
Current portion of long-term debt, at fair value | 118,498,871 | 37,430,336
Private placement warrants | 0 | 9,345,000
Fair Value, Recurring |  |
Assets: |  |
Life settlement policies, at fair value | 423,782,347 | 370,398,447
Available-for-sale securities, at fair value | 3,194,593 | 2,205,904
Total assets held at fair value | 426,976,940 | 372,604,351
Liabilities: |  |
Current portion of long-term debt, at fair value | 118,498,871 | 37,430,336
Long-term debt, at fair value |  | 105,120,100
Private placement warrants |  | 9,345,000
Total liabilities held at fair value: | 118,498,871 | 151,895,436
Fair Value, Recurring | Level 1 |  |
Assets: |  |
Life settlement policies, at fair value | 0 | 0
Available-for-sale securities, at fair value | 0 | 0
Total assets held at fair value | 0 | 0
Liabilities: |  |
Current portion of long-term debt, at fair value | 0 | 0
Long-term debt, at fair value |  | 0
Private placement warrants |  | 0
Total liabilities held at fair value: | 0 | 0
Fair Value, Recurring | Level 2 |  |
Assets: |  |
Life settlement policies, at fair value | 0 | 0
Available-for-sale securities, at fair value | 0 | 0
Total assets held at fair value | 0 | 0
Liabilities: |  |
Current portion of long-term debt, at fair value | 0 | 0
Long-term debt, at fair value |  | 0
Private placement warrants |  | 0
Total liabilities held at fair value: | 0 | 0
Fair Value, Recurring | Level 3 |  |
Assets: |  |
Life settlement policies, at fair value | 423,782,347 | 370,398,447
Available-for-sale securities, at fair value | 3,194,593 | 2,205,904
Total assets held at fair value | 426,976,940 | 372,604,351
Liabilities: |  |
Current portion of long-term debt, at fair value | 118,498,871 | 37,430,336
Long-term debt, at fair value |  | 105,120,100
Private placement warrants |  | 9,345,000
Total liabilities held at fair value: | $ 118,498,871 | $ 151,895,436

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