FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2022

FAIR VALUE OF FINANCIAL INSTRUMENTS

Schedule of fair value of values of assets designated as Investments in equity securities

	September 30, 2022
	Level 1		Level 2		Level 3		Total
Equity securities	$	24,458,406	$	—	$	—	$	24,458,406
Mutual funds and exchange traded funds		1,855,968		—		—		1,855,968
	$	26,314,374	$	—	$	—	$	26,314,374

	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

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

	September 30, 2022
			Gross Unrealized				Aggregate
	Cost		Gains		Losses		Fair Value
Equity securities	$	22,866,864	$	1,591,542	$	—	$	24,458,406
Mutual funds and exchange traded funds		2,122,851		—		(266,883)		1,855,968
	$	24,989,715	$	1,591,542	$	(266,883)	$	26,314,374

	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