FAIR VALUE OF FINANCIAL INSTRUMENTS - Assets designated as Investments in debt and equity securities (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	$ 36,630,439	$ 34,621,213
Equity securities
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	20,101,975	18,282,556
Mutual funds
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	15,855,747	15,656,757
Municipal bonds
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	672,717	681,900
Level 1
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	36,630,439	34,621,213
Level 1 | Equity securities
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	20,101,975	18,282,556
Level 1 | Mutual funds
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	15,855,747	15,656,757
Level 1 | Municipal bonds
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	$ 672,717	$ 681,900