FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2024

Fair Value Disclosures [Abstract]

Schedule of Fair Value Reported on a Recurring Basis

At September 30, 2024, and December 31, 2023, the Company’s assets reported at fair value on a recurring basis are summarized as follows:

	September 30, 2024
	Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
Financial Assets:
Equity Securities:
Domestic Equities	$	3,175,973	$	—	$	—
International Equities	97,962		—		—
Others	—		—		763,134
Total	$	3,273,935	$	—	$	763,134

	December 31, 2023
	Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
Financial Assets:
Available-for-Sale Debt Securities – U.S.
Treasury Bills Maturing within 1 Year	$	—	$	2,220,901	$	—
Equity Securities:
Domestic Equities	2,321,275		—		—
International Equities	130,005		—		—
Others	212,786		—		—
Total	$	2,664,066	$	2,220,901	$	—

A reconciliation to the balance sheet equity securities is as follows:

	September 30, 2024		December 31, 2023
Level 1 Assets	$	3,273,935	$	2,664,066
Level 2 Assets	—		2,220,901
Level 3 Assets	763,134		—
Assets using NAV as a practical expedient, with a remaining commitment of $175,924	151,006		—
Total	$	4,188,075	$	4,884,967

A roll forward of the Company’s level 3 investments is as follows:

	Balance
Nine Months Ended September 30, 2024
Balance as of December 31, 2023	$	—
Purchases	767,907
Changes in Unrealized Gain/(Loss) included in Other Income, net	(4,773)
Balance as of September 30, 2024	$	763,134
Remaining Unfunded Commitments	$	—