FAIR VALUE MEASUREMENTS - Life Insurance Policies (Details) - Life Insurance Policies - USD ($) |
3 Months Ended | 6 Months Ended | ||
|---|---|---|---|---|
Jun. 30, 2026 |
Jun. 30, 2025 |
Jun. 30, 2026 |
Jun. 30, 2025 |
|
| Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] | ||||
| Balance, beginning of period | $ 392,770,863 | $ 446,207,963 | $ 468,857,929 | $ 370,398,447 |
| Policies purchased | 181,010,442 | 99,674,578 | 337,749,491 | 205,307,659 |
| Sold/matured policies | (183,983,451) | (150,591,831) | (381,604,280) | (207,427,913) |
| Unrealized (loss) gain on held policies, net of the reversal of prior quarter unrealized gain on policies sold or matured | (6,753,606) | (9,146,012) | (41,958,892) | 17,866,505 |
| Balance, end of period | 383,044,248 | 386,144,698 | 383,044,248 | 386,144,698 |
| Realized gain on sold/matured policies | 76,700,160 | 63,712,680 | 169,594,872 | 78,843,443 |
| Premiums paid | (8,370,581) | (8,780,431) | (18,047,329) | (17,088,504) |
| Unrealized (loss) gain on held policies, net of the reversal of prior quarter unrealized gain on policies sold or matured | (6,753,606) | (9,146,012) | (41,958,892) | 17,866,505 |
| Change in estimated fair value (Revenue from life insurance policies held using the fair value method) | $ 61,575,973 | $ 45,786,237 | $ 109,588,651 | $ 79,621,444 |