FAIR VALUE OF FINANCIAL INSTRUMENTS - Assets designated as Investments in debt and equity securities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	$ 32,782,319	$ 34,621,213
Equity Securities
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	19,814,003	18,282,556
Mutual funds
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	12,289,041	15,656,757
Municipal bonds
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	679,275	681,900
Level 1
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	32,782,319	34,621,213
Level 1 | Equity Securities
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	19,814,003	18,282,556
Level 1 | Mutual funds
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	12,289,041	15,656,757
Level 1 | Municipal bonds
Fair value hierarchy of assets designated as Investments in debt and equity securities
Fair value of investments	$ 679,275	$ 681,900