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NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES - Revenue Recognition (Details)
3 Months Ended 12 Months Ended
Mar. 31, 2024
USD ($)
loan
Mar. 31, 2023
USD ($)
Dec. 31, 2023
USD ($)
loan
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES      
Loan interest $ 22,991,087 $ 21,885,089  
PIK income 750,054 769,954  
Fee amortization income 771,741 722,822  
Fee income acceleration 525,605 30,739  
Total Interest Income $ 25,038,487 $ 23,408,604  
Number of loans non-accrual status | loan 4   4
Loans non-accrual status percentage 3.70%   4.20%
Loans portfolio percentage 2.10%   1.30%
Income from investments on non accrual $ 2,992,215   $ 7,545,775