v3.26.1
Fair Value Measurements
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements

Note 8. Fair Value Measurements

 

We determine the fair values of our financial instruments based on the fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value assumes that the transaction to sell the asset or transfer the liability occurs in the principal or most advantageous market for the asset or liability and establishes that the fair value of an asset or liability shall be determined based on the assumptions that market participants would use in pricing the asset or liability. The classification of a financial asset or liability within the hierarchy is based upon the lowest level input that is significant to the fair value measurement. The fair value hierarchy prioritizes the inputs into three levels that may be used to measure fair value:

 

Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities.

 

Level 2 - Inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument.

 

Level 3 - Inputs are unobservable inputs based on our assumptions.

 

 

Financial Assets

 

When available, our marketable securities are valued using quoted prices for identical instruments in active markets. If we are unable to value our marketable securities using quoted prices for identical instruments in active markets, we value our investments using broker reports that utilize quoted market prices for comparable instruments. As of December 31, 2025 and 2024, our available-for-sale debt securities were valued through use of quoted prices for comparable instruments in active markets and are classified as Level 2, and our money market accounts, common stock and mutual funds were valued using quoted prices in active markets for identical assets and are classified as Level 1.

 

Based on our valuation of our marketable securities, we concluded that they are classified in either Level 1 or Level 2, and we have no financial assets measured using Level 3 inputs. The following table presents information about our assets that are measured at fair value on a recurring basis using the above input categories.

 

                 
   

Fair Value Measurements as of

December 31, 2025

 
Description   Total     Level 1     Level 2     Level 3  
Government and agency securities   $ 5,228,003     $ -     $ 5,228,003     $ -  
Money markets     419,220       419,220       -       -  
Mutual funds – fixed income     887,627       887,627       -       -  
Mutual funds – alternative investments     491,881       491,881       -       -  
Common stock     85,001       85,001       -       -  
Fair value recurring basis   $ 7,111,732     $ 1,883,729     $ 5,228,003     $ -  
                                 
Included in cash and cash equivalents   $ 1,415,346                          
Included in marketable securities   $ 5,696,386                          

 

                 
   

Fair Value Measurements as of

December 31, 2024

 
Description   Total     Level 1     Level 2     Level 3  
Government and agency securities   $ 11,463,485     $ -     $ 11,463,485     $ -  
Corporate bonds     1,845,235       -       1,845,235       -  
Money markets     694,420       694,420       -       -  
Mutual funds – fixed income     3,777,950       3,777,950       -       -  
Mutual funds – alternative investments     1,846,650       1,846,650       -       -  
Common stock     110,556       110,556       -       -  
Fair value recurring basis   $ 19,738,296     $ 6,429,576     $ 13,308,720     $ -  
                                 
Included in cash and cash equivalents   $ 3,236,312                          
Included in marketable securities   $ 16,501,984