FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

6 Months Ended

Jun. 30, 2021

FAIR VALUE OF FINANCIAL INSTRUMENTS

Summary of value of assets designated as investments in debt and equity securities

	June 30, 2021
	Level 1		Level 2		Level 3		Total
Equity securities	$	9,694,399	$	—	$	—	$	9,694,399
Mutual funds and exchange traded funds		4,132,439		—		—		4,132,439
Certificates of deposit		—		76,194		—		76,194
	$	13,826,838	$	76,194	$	—	$	13,903,032

	December 31, 2020
	Level 1		Level 2		Level 3		Total
Equity securities	$	3,990,533	$	—	$	—	$	3,990,533
Mutual funds and exchange traded funds		4,013,956		—		—		4,013,956
Certificates of deposit		—		77,344		—		77,344
	$	8,004,489	$	77,344	$	—	$	8,081,833

Schedule of unrealized gains (losses) on investments in equity securities

	June 30, 2021
			Gross Unrealized				Aggregate
	Cost		Gains		Losses		Fair Value
Equity securities	$	6,667,281	$	3,027,118	$	—	$	9,694,399
Mutual funds and exchange traded funds		3,971,702		160,737		—		4,132,439
Certificates of deposit		75,000		1,194		—		76,194
	$	10,713,983	$	3,189,049	$	—	$	13,903,032

	December 31, 2020
			Gross Unrealized				Aggregate
	Cost		Gains		Losses		Fair Value
Equity securities	$	2,098,144	$	1,892,389	$	—	$	3,990,533
Mutual funds and exchange traded funds		3,909,364		104,592		—		4,013,956
Certificates of deposit		75,000		2,344		—		77,344
	$	6,082,508	$	1,999,325	$	—	$	8,081,833