XML 76 R59.htm IDEA: XBRL DOCUMENT v3.19.1
Income Taxes (Details 1) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2019
Dec. 31, 2018
Sep. 30, 2018
Jun. 30, 2018
Mar. 31, 2018
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2019
Mar. 31, 2018
Mar. 31, 2017
Investments, Owned, Federal Income Tax Note [Line Items]                      
Deferred Tax Assets, Valuation Allowance, Current $ 1,274       $ 3,256,200       $ 1,274 $ 3,256,200  
TaxCutsAndJobsActOf2017IncomeTaxExpenseBenefit                 (852,523) 10,516,827  
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit 1,809,244               1,809,244    
Operating Loss Carryforwards 54,318               54,318    
Deferred Income Tax Expense (Benefit) [Abstract]                      
Deferred income tax benefit                 (3,655,751) 8,785,432 $ (894,086)
Income tax expense reconciliation to U.S. federal tax rate [Abstract]                      
Expected income tax                 18,874,500 30,556,455 37,081,756
Discontinued Operation, Tax Effect of Discontinued Operation                 626,583 (243,321) 2,239,345
Increase (reduction) in income taxes resulting from:                      
State tax, net of federal benefit                 1,576,915 2,249,055 2,106,957
Insurance income exclusion                     0
Uncertain tax positions                 (183,929) (340,993) (1,015,222)
Tax Adjustments, Settlements, and Unusual Provisions                 0 0 238,301
Other, net                 270,674 (78,176) (254,300)
Income taxes 6,984,000 $ 834,000 $ 3,604,000 $ 4,559,000 18,778,000 $ 15,204,000 $ 6,511,000 $ 7,265,000 15,981,057 47,757,808 38,157,492
Effective Income Tax Rate Reconciliation, Tax Credit, Amount                 (3,704,580) 0 0
Deferred tax assets:                      
Allowance for doubtful accounts 20,162,369       16,263,086       20,162,369 16,263,086  
Unearned insurance commissions 9,308,138       8,711,298       9,308,138 8,711,298  
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Benefits 9,271,182       8,470,247       9,271,182 8,470,247  
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals 1,011,584       795,259       1,011,584 795,259  
Deferred Tax Assets, Tax Credit Carryforwards, Foreign 3,254,926               3,254,926    
Convertible notes         3,254,926         3,254,926  
Gross deferred tax assets 51,885,650       37,494,816       51,885,650 37,494,816  
Less valuation allowance (11,112,376)       (3,256,200)       (11,112,376) (3,256,200)  
Net deferred tax assets 40,773,274       34,238,616       40,773,274 34,238,616  
Deferred tax liabilities:                      
Fair value adjustment for loans (9,589,188)       (6,556,078)       (9,589,188) (6,556,078)  
Property and equipment (2,426,786)       (2,957,534)       (2,426,786) (2,957,534)  
Intangible assets (1,610,258)       (1,592,173)       (1,610,258) (1,592,173)  
Deferred net loan origination fees (1,593,385)       (1,402,733)       (1,593,385) (1,402,733)  
Prepaid expenses (1,054,110)       (1,554,950)       (1,054,110) (1,554,950)  
Gross deferred tax liabilities (16,942,375)       (14,063,468)       (16,942,375) (14,063,468)  
Deferred Tax Liabilities, Other (668,648)       0       (668,648) 0  
Net deferred tax assets 23,830,899       20,175,148       23,830,899 20,175,148  
Reconciliation of the beginning and ending amount of unrecognized tax benefits [Roll Forward]                      
Unrecognized tax benefits balance at beginning of period       $ 6,946,229       $ 7,264,966 6,946,229 7,264,966 9,395,413
Gross increases for tax positions of current year                 54,025   (237,746)
Gross increases for tax positions of prior years                 (138,405) 8,228 637,166
Federal and state tax settlements                 1,356,714 0 2,403,982
Lapse of statute of limitations                 (1,461,512) (493,340) (125,885)
Unrecognized tax benefits balance at end of period 4,043,623       6,946,229       4,043,623 6,946,229 7,264,966
Unrecognized Tax Benefits, Interest on Income Taxes Accrued 1,766,989       $ 1,863,400       $ 1,766,989 1,863,400 1,641,916
Current Fiscal Year End Date                 --03-31    
Discontinued Operations, Disposed of by Sale [Member]                      
Income tax expense reconciliation to U.S. federal tax rate [Abstract]                      
Expected income tax                 $ 491,783 1,373,566 2,817,240
Discontinued Operation, Tax Effect of Discontinued Operation                 187,974 5,483 (332,023)
Increase (reduction) in income taxes resulting from:                      
Other, net                 (53,174) (1,622,370) (245,872)
Income taxes                 626,583 (243,321) 2,239,345
Continuing Operations [Member]                      
Current Income Tax Expense (Benefit) [Abstract]                      
U.S. Federal                 20,508,247 32,398,898 34,930,677
State and local                 (871,439) 3,191,525 3,215,621
Current income tax expense                 19,636,808 35,590,423 38,146,298
Deferred Income Tax Expense (Benefit) [Abstract]                      
U.S. Federal                 (1,833,943) 12,073,220 (14,658)
State and local                 (1,821,808) 94,165 25,852
Deferred income tax benefit                 (3,655,751) 12,167,385 11,194
Income Tax Expense (Benefit) [Abstract]                      
U.S. Federal                 18,674,304 44,472,118 34,916,019
State and local                 (2,693,247) 3,285,690 3,241,473
Increase (reduction) in income taxes resulting from:                      
Income taxes                 15,981,057 47,757,808 38,157,492
MEXICO                      
Investments, Owned, Federal Income Tax Note [Line Items]                      
TaxCutsAndJobsActOf2017IncomeTaxExpenseBenefit                 0 $ 4,854,640 0
Increase (reduction) in income taxes resulting from:                      
Income taxes                     $ 2,239,345
Domestic Tax Authority [Member]                      
Investments, Owned, Federal Income Tax Note [Line Items]                      
Operating Loss Carryforwards 25,900,000               25,900,000    
Discontinued Operations, Disposed of by Sale [Member]                      
Investments, Owned, Federal Income Tax Note [Line Items]                      
Operating Loss Carryforwards $ 37,400,000               $ 37,400,000