General form of registration statement for all companies including face-amount certificate companies

Acquisition - Summary of Assets Acquired and Liabilities Assumed at their Acquisition Date Fair Value (Details)

v3.23.3
Acquisition - Summary of Assets Acquired and Liabilities Assumed at their Acquisition Date Fair Value (Details) - USD ($)
 3 Months Ended 6 Months Ended 12 Months Ended
Nov. 01, 2022
Apr. 01, 2021
Jun. 30, 2023
Jun. 30, 2023
Dec. 31, 2022
Dec. 31, 2021
Purchase Price Allocation            
Goodwill     $ 6,035,200 $ 6,035,200 $ 5,837,060 $ 2,382,917
Operating lease liabilities     (4,816,490) (4,816,490) (4,816,490)  
Continental Benefits            
Purchase Price            
Equity value   $ 13,262,000        
Cash acquired   (4,762,000)        
Purchase price   8,500,000        
Purchase Price Allocation            
Restricted cash   6,622,035        
Accounts receivable   92,231        
Prepaid expenses and other current assets   131,414        
Property and equipment   1,601,990        
Operating lease - right of use assets   1,763,960        
Goodwill   2,382,917        
Security deposits   54,869        
Account payable   (925,608)        
Accrued expenses   (1,267,708)        
Accrued fiduciary obligations   (4,070,908)        
Operating lease liabilities   (1,763,960)        
Deferred tax liability   (2,151,012)        
Deferred revenue   (1,205,220)        
Other long-term liabilities   (45,000)        
Total fair value of net assets acquired and liabilities assumed   8,500,000        
Continental Benefits | Noncompete Agreements [Member]            
Purchase Price Allocation            
Intangible assets   990,000        
Continental Benefits | Computer Software, Intangible Asset [Member]            
Purchase Price Allocation            
Intangible assets   1,200,000        
Continental Benefits | Trademarks            
Purchase Price Allocation            
Intangible assets   1,520,000        
Continental Benefits | Patents [Member]            
Purchase Price Allocation            
Intangible assets   650,000        
Continental Benefits | Customer relationships            
Purchase Price Allocation            
Intangible assets   $ 2,920,000        
Maestro            
Purchase Price            
Purchase price $ 19,900,000     19,900,000 19,900,000  
Purchase Price Allocation            
Cash 17,081,602   17,081,602 17,081,602 17,081,602  
Restricted cash 16,306,547   16,306,547 16,306,547 16,306,547  
Accounts receivable 321,198   321,198 321,198 321,198  
Unbilled receivable 646,189   646,189 646,189 646,189  
Prepaid expenses and other current assets 1,751,371   1,751,371 1,751,371 1,751,371  
Property and equipment 921,680   761,760 761,760 921,680  
Operating lease - right of use assets 2,555,375   2,555,375 2,555,375 2,555,375  
Goodwill 3,454,143   3,652,283 3,652,283 3,454,143  
Security deposits 1,240,889   1,240,889 1,240,889 1,240,889  
Account payable (150,328)   (150,328) (150,328) (150,328)  
Accrued expenses (4,554,280)   (4,592,500) (4,592,500) (4,554,280)  
Accrued fiduciary obligations (16,306,547)   (16,306,547) (16,306,547) 16,306,547  
Operating lease liabilities (4,816,490)          
Deferred revenue (191,349)   (191,349) (191,349) (191,349)  
Total fair value of net assets acquired and liabilities assumed 19,900,000   19,900,000 19,900,000 19,900,000  
Property And Equipment, Adjustment During Period     (159,920) (159,920)    
Measurement period adjustment to Goodwill (Note 5)       198,140    
Accrued expense, Adjustment during period     (2,250) (38,220)    
Maestro | Trademarks            
Purchase Price Allocation            
Intangible assets 800,000   800,000 800,000 800,000  
Maestro | Customer relationships            
Purchase Price Allocation            
Intangible assets $ 840,000   $ 840,000 $ 840,000 $ 840,000