XML 256 R231.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2
INCOME TAXES - Effective Income Tax (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]        
Income tax benefit computed at federal statutory rate     $ 2,205,635 $ 6,988,538
Restricted stock award deductions limited by IRC 162(m)     2,069,993 0
Change in tax status     1,414,469 0
Effect of pass through entities and noncontrolling interests     (3,812,977) (6,147,453)
State income taxes, net of federal tax benefit     (332,567) 174,024
Other     (76,018) 0
Valuation allowance     0 (125,166)
Provision for income taxes $ 1,173,513 $ (656,467) $ 1,468,535 $ 889,943