FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2022

FAIR VALUE OF FINANCIAL INSTRUMENTS

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

The following tables summarize the values of assets designated as Investments in debt and equity securities:

	December 31, 2022
	Level 1		Level 2		Level 3		Total
Equity securities	$	27,692,459	$	—	$	—	$	27,692,459
Mutual funds		1,302,973		—		—		1,302,973
Municipal bonds		661,882		—		—		661,882
	$	29,657,314	$	—	$	—	$	29,657,314

	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

The following table summarizes gross unrealized gains and losses from Investments in debt and equity securities:

	December 31, 2022
			Cumulative Unrealized				Aggregate
	Cost		Gains		Losses		Fair Value
Equity securities	$	22,913,739	$	4,778,720	$	—	$	27,692,459
Mutual funds		1,252,804		50,169		—		1,302,973
Municipal bonds		634,455		27,427		—		661,882
	$	24,800,998	$	4,856,316	$	—	$	29,657,314

	December 31, 2021
			Cumulative 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