INCOME TAXES - Components (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Current
Federal	$ 3,648,001	$ 1,888,771
State and local	281,332	191,544
Sub-total	3,929,333	2,080,315
Deferred
Federal	196,907	(88,194)
Sub-total	196,907	(88,194)
Income tax expense (benefit)	$ 4,126,240	$ 1,992,121