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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Intangible Assets and Goodwill (Details) - USD ($)
12 Months Ended
Oct. 06, 2023
Dec. 31, 2025
Dec. 31, 2024
Intangible Assets and Goodwill      
Goodwill   $ 412,000 $ 412,000
Retirement plan book of business      
Intangible Assets and Goodwill      
Cash paid for acquisitions $ 714,500    
Contingent liability 475,500    
Customer list intangible asset 778,000    
Goodwill $ 412,000    
Contingent consideration payments   $ 156,000 $ 290,000
Useful life   5 years