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FAIR VALUE MEASUREMENTS - Life Insurance Policies (Details) - Life Insurance Policies - USD ($) | 3 Months Ended
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Mar. 31, 2026 | Mar. 31, 2025
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Balance, beginning of period | $ 468,857,929 | $ 370,398,447
Policies purchased | 156,739,049 | 105,633,081
Matured/sold policies | (197,620,829) | (56,836,082)
Unrealized gain on held policies and reversal of prior quarter unrealized gain on policies sold and matured | (35,205,286) | 27,012,517
Balance, end of period | 392,770,863 | 446,207,963
Realized gain on matured/sold policies | 92,894,712 | 15,130,764
Premiums paid | (9,676,748) | (8,308,074)
Unrealized gain on held policies and reversal of prior quarter unrealized gain on policies sold and matured | (35,205,286) | 27,012,517
Revenue from life insurance policies held using the fair value method | $ 48,012,678 | $ 33,835,207

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- Definition Fair Value, Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset, Realized Gain (Loss) Included In Earnings + References No definition available. + Details
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- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
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- Definition Amount of gain (loss) recognized in income from asset measured at fair value on recurring basis using unobservable input (level 3). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 101 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-101 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 102 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-102 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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