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OTHER ASSETS
9 Months Ended
Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
OTHER ASSETS

NOTE 10 — OTHER ASSETS

 

As of September 30, 2024 and December 31, 2023, other assets consist of the following:

 

   September 30,
2024
   December 31,
2023
 
Security deposits  $2,952,314   $3,049,112 
Corporate-owned life insurance policies   11,730,214    11,529,700 
Long-term loans receivable, primarily student loans   658,354    647,641 
Others   209,520    215,605 
Total  $15,550,402   $15,442,058