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FAIR VALUE MEASUREMENTS - Recurring Fair Value Measurements (Details) - USD ($) | Mar. 31, 2026 | Dec. 31, 2025
--- | --- | ---
Assets: |  |
Life settlement policies, at fair value | $ 392,770,863 | $ 468,857,929
Total assets held at fair value | 392,770,863 | 468,857,929
Liabilities: |  |
Long-term debt, at fair value | 38,156,705 |
Current portion of long-term debt, at fair value | 0 | 114,424,000
Total liabilities held at fair value: | 38,156,705 | 114,424,000
Level 1 |  |
Assets: |  |
Life settlement policies, at fair value | 0 | 0
Total assets held at fair value | 0 | 0
Liabilities: |  |
Long-term debt, at fair value | 0 |
Current portion of long-term debt, at fair value |  | 0
Total liabilities held at fair value: | 0 | 0
Level 2 |  |
Assets: |  |
Life settlement policies, at fair value | 0 | 0
Total assets held at fair value | 0 | 0
Liabilities: |  |
Long-term debt, at fair value | 0 |
Current portion of long-term debt, at fair value |  | 0
Total liabilities held at fair value: | 0 | 0
Level 3 |  |
Assets: |  |
Life settlement policies, at fair value | 392,770,863 | 468,857,929
Total assets held at fair value | 392,770,863 | 468,857,929
Liabilities: |  |
Long-term debt, at fair value | 38,156,705 |
Current portion of long-term debt, at fair value |  | 114,424,000
Total liabilities held at fair value: | $ 38,156,705 | $ 114,424,000

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