FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2021

FAIR VALUE OF FINANCIAL INSTRUMENTS

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

	December 31, 2021
	Level 1		Level 2		Level 3		Total
Equity securities	$	9,112,607	$	—	$	—	$	9,112,607
Mutual funds and exchange traded funds		4,156,379		—		—		4,156,379
	$	13,268,986	$	—	$	—	$	13,268,986

	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

	December 31, 2021
			Gross Unrealized				Aggregate
	Cost		Gains		Losses		Fair Value
Equity securities	$	6,729,245	$	2,383,362	$	—	$	9,112,607
Mutual funds and exchange traded funds		4,018,488		137,891		—		4,156,379
	$	10,747,733	$	2,521,253	$	—	$	13,268,986

	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