v3.26.1
LIFE SETTLEMENT POLICIES - Fair Value (Details)
Mar. 31, 2026
USD ($)
insurance_contract
Dec. 31, 2025
USD ($)
insurance_contract
Policies    
0-1 | insurance_contract 60 56
1-2 | insurance_contract 118 107
2-3 | insurance_contract 129 172
3-4 | insurance_contract 93 103
4-5 | insurance_contract 85 104
Thereafter | insurance_contract 171 259
Policies | insurance_contract 656 801
Face Value    
0-1 $ 46,982,796 $ 37,289,219
1-2 133,401,574 145,413,973
2-3 173,112,796 220,587,453
3-4 101,302,190 102,158,681
4-5 82,922,765 96,790,034
Thereafter 189,946,015 461,508,314
Face Value 727,668,136 1,063,747,674
Net Death Benefit    
0-1 44,994,259 38,364,635
1-2 132,000,341 136,961,406
2-3 180,300,272 233,422,730
3-4 99,159,681 101,592,187
4-5 79,927,357 90,018,094
Thereafter 187,410,340 458,781,779
Net Death Benefit 723,792,250 1,059,140,831
Fair Value    
0-1 37,731,191 31,591,831
1-2 90,727,510 95,037,912
2-3 109,728,918 138,986,632
3-4 50,559,677 47,674,052
4-5 39,457,540 38,562,604
Thereafter 64,566,027 117,004,898
Fair Value $ 392,770,863 $ 468,857,929