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FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020
Investments in equity securities |  |  |
Investments in debt and equity securities, at fair value | $ 13,903,032 |  | $ 8,081,833
Gross Unrealized |  |  |
Cost | 10,713,983 |  | 6,082,508
Gross Unrealized Gains | 3,189,049 |  | 1,999,325
Unrealized gains (loss) on investments in debt and equity securities | 1,577,659 | $ 870,760 |
Level 1 |  |  |
Investments in equity securities |  |  |
Investments in debt and equity securities, at fair value | 13,826,838 |  | 8,004,489
Level 2 |  |  |
Investments in equity securities |  |  |
Investments in debt and equity securities, at fair value | 76,194 |  | 77,344
Equity securities |  |  |
Investments in equity securities |  |  |
Investments in debt and equity securities, at fair value | 9,694,399 |  | 3,990,533
Gross Unrealized |  |  |
Cost | 6,667,281 |  | 2,098,144
Gross Unrealized Gains | 3,027,118 |  | 1,892,389
Equity securities | Level 1 |  |  |
Investments in equity securities |  |  |
Investments in debt and equity securities, at fair value | 9,694,399 |  | 3,990,533
Mutual funds and exchange traded funds |  |  |
Investments in equity securities |  |  |
Investments in debt and equity securities, at fair value | 4,132,439 |  | 4,013,956
Gross Unrealized |  |  |
Cost | 3,971,702 |  | 3,909,364
Gross Unrealized Gains | 160,737 |  | 104,592
Mutual funds and exchange traded funds | Level 1 |  |  |
Investments in equity securities |  |  |
Investments in debt and equity securities, at fair value | 4,132,439 |  | 4,013,956
Certificates of deposit |  |  |
Investments in equity securities |  |  |
Investments in debt and equity securities, at fair value | 76,194 |  | 77,344
Gross Unrealized |  |  |
Cost | 75,000 |  | 75,000
Gross Unrealized Gains | 1,194 |  | 2,344
Certificates of deposit | Level 2 |  |  |
Investments in equity securities |  |  |
Investments in debt and equity securities, at fair value | $ 76,194 |  | $ 77,344

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- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=99377092&loc=SL75136599-209740 + Details
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