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Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2022

Investments, All Other Investments [Abstract]

Schedule of Fair Value Measurements of Financial Assets

The following table details the fair value measurements of the Company’s financial assets:

 Schedule of Fair Value Measurements of Financial Assets

		Total				Level 1				Level 2				Level 3
						Fair Value Measurement at December 31, 2022 Using:
		Total				Level 1				Level 2				Level 3
Cash and cash equivalents		$	8,258,878			$	8,258,878			$	—			$	—
U.S. Government and agency backed securities			2,397,730				—				2,397,730				—
Corporate debt			1,500,445				—				1,500,445				—
Certificates of deposit			490,603				490,603				—				—
Equity Investments			7,721,206				213,016				—				7,508,190
Financial instruments, owned, at fair value		$	20,368,862			$	8,962,497			$	3,898,175			$	7,508,190

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

		Total				Level 1				Level 2				Level 3
						Fair Value Measurement at December 25, 2021 Using:
		Total				Level 1				Level 2				Level 3
Cash and cash equivalents		$	26,787,931			$	26,787,931			$	—			$	—
U.S. Government and agency backed securities			1,000,650				—				1,000,650				—
Corporate debt			1,506,885				—				1,506,885				—
Equity Investments			4,912,022				296,173				—				4,615,849
Financial instruments, owned, at fair value		$	34,207,488			$	27,084,104			$	2,507,535			$	4,615,849

Schedule of Fair Value, Liabilities Measured On Recurring Basis

Changes in Level 3 investments are as follows:

 Schedule of Fair Value, Liabilities Measured On Recurring Basis

		December 25, 2021				Unrealized gains				Unrealized losses				Purchases, issuances and settlements				December 31, 2022
Equity investments		$	4,615,849			$	4,700,000			$	(2,307,657	)		$	499,998			$	7,508,190

Schedule of Available-for-sale Marketable Debt Securities

 Schedule of Available-for-sale Marketable Debt Securities

		Amortized Cost								Unrealized Gains/(Losses)								Fair Value
		2022				2021				2022				2021				2022				2021
U.S. Government and agency backed securities		$	2,500,006			$	1,000,128			$	(102,276	)		$	522			$	2,397,730			$	1,000,650
Corporate debt			2,000,012				1,500,000				(8,964	)			6,885				1,991,048				1,506,885
Total		$	4,500,018			$	2,500,128			$	(111,240	)		$	7,407			$	4,388,778			$	2,507,535

Schedule of Contractual Maturity

The contractual maturity of the Company’s marketable debt securities is as follows at December 31, 2022:

 Schedule of Contractual Maturity

		Less than One year				One to Five years				Total
U.S. Government and agency backed securities		$	—			$	2,397,730			$	2,397,730
Corporate debt			1,500,445				490,603				1,991,048
Total		$	1,500,445			$	2,888,333			$	4,388,778

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