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INVESTMENTS IN TRADING SECURITIES | 9 Months Ended
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Sep. 30, 2025
INVESTMENTS IN TRADING SECURITIES |
INVESTMENTS IN AVAILABLE-FOR-SALE SECURITIES | NOTE 3 – INVESTMENTS IN TRADING SECURITIES Investments (all level 1 fair value measurements) in trading securities consist of U.S. government and agency securities and fixed income funds that are by the Company or held in trusts related to the Company’s tax-exempt bonds. These investments held by a trust related to the Company’s tax-exempt bonds are classified as restricted investments on the accompanying balance sheets. All other securities are classified as short-term investments on the accompanying balance sheet. The short-term investment securities are classified as trading securities and, accordingly, the unrealized gains and losses are recorded in current period earnings or loss. The Company’s investments in securities consisting of fixed income funds are as follows:
|  |  |  |  | Gross Unrealized |  |  | Allowance for |  |  | Fair |
|  | Cost Basis |  |  | Gains |  |  | Losses |  |  | Credit Losses |  |  | Value |
September 30, 2025 |  | $ | 149,519,045 |  |  | $ | 3,155,418 |  |  | $ | - |  |  | $ | - |  |  | $ | 152,674,463 |
December 31, 2024 |  | $ | 151,100,796 |  |  | $ | 5,243,131 |  |  | $ | (3,031 | ) |  | $ | - |  |  | $ | 156,340,896 |
The fair value of investments held as of September 30, 2025 consist of approximately $347,000 in U.S. Treasuries, and $4,500,000 in a bank certificate of deposit. The fair value of investments held as of December 31, 2024 consist of approximately $151,253,000 in U.S. Treasuries, $4,500,000 in a bank certificate of deposit and $587,000 in fixed income funds. There were no investments with unrealized losses that have been owned for more than or less than a year. There were no investments with unrealized losses that have been owned for more than or less than a year. The debt securities outstanding as of September 30, 2025 have a maturity date of May 31, 2038.

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- Definition The entire disclosure for investment. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/320/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Topic 321 -Publisher FASB -URI https://asc.fasb.org/321/tableOfContent Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Topic 325 -Publisher FASB -URI https://asc.fasb.org/325/tableOfContent + Details
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