INCOME TAXES - Components (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Current
Federal	$ 1,888,771	$ 164,376
State and local	191,544	175,318
Sub-total	2,080,315	339,694
Deferred
Federal	(88,194)	1,534,224
Sub-total	(88,194)	1,534,224
Income tax expense (benefit)	$ 1,992,121	$ 1,873,918