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SUMMARY OF SIGNIFICANT POLICIES (Details) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Apr. 01, 2020
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2020
Dec. 31, 2019
Mar. 31, 2020
Sep. 30, 2020
Jun. 30, 2020
Sep. 30, 2019
Mar. 31, 2019
Item Effected [Line Items]                    
Insurance income, net and other income     $ 16,771,747   $ 47,785,665          
Total revenues   $ 130,945,650 146,996,084 $ 379,253,504 427,011,183          
Other expense     18,065,823   34,721,399          
Total general and administrative expense   77,875,071 90,557,727 224,775,590 250,786,473          
Total expenses   114,037,045 152,907,375 324,143,258 418,126,373          
Income (loss) before income taxes     (5,911,291)   8,884,810          
Income tax expense   2,417,999 356,293 11,711,371 4,030,821          
Net income (loss)   14,490,606 (6,267,584) $ 43,398,875 4,853,989          
Accounting Standards Update [Extensible List] us-gaap:AccountingStandardsUpdate201613Member     us-gaap:AccountingStandardsUpdate201613Member   us-gaap:AccountingStandardsUpdate201605Member        
Allowance for credit losses   113,467,361 113,069,641 $ 113,467,361 113,069,641 $ 96,487,856 $ 109,601,359   $ 101,469,313 $ 81,519,624
Retained earnings   (118,056,820)   (118,056,820)   (184,748,490)        
Deferred income taxes, net   $ 26,507,211   $ 26,507,211   $ 23,257,985        
Accounting Standards Update 2016-13                    
Item Effected [Line Items]                    
Allowance for credit losses $ 28,600,000             $ 28,600,000    
Retained earnings 21,200,000                  
Deferred income taxes, net $ 7,400,000                  
Previously Reported                    
Item Effected [Line Items]                    
Insurance income, net and other income     16,854,871   47,868,789          
Total revenues     147,079,208   427,094,307          
Other expense     17,631,727   34,287,303          
Total general and administrative expense     90,123,631   250,352,377          
Total expenses     152,473,279   417,692,277          
Income (loss) before income taxes     (5,394,071)   9,402,030          
Income tax expense     429,997   2,397,698          
Net income (loss)     (5,824,068)   7,004,332          
Revision of Prior Period, Adjustment                    
Item Effected [Line Items]                    
Insurance income, net and other income     (83,124)   (83,124)          
Total revenues     (83,124)   (83,124)          
Other expense     434,096   434,096          
Total general and administrative expense     434,096   434,096          
Total expenses     434,096   434,096          
Income (loss) before income taxes     (517,220)   (517,220)          
Income tax expense     (73,704)   1,633,123          
Net income (loss)     $ (443,516)   $ (2,150,343)