FAIR VALUE (Tables)

3 Months Ended

Jun. 30, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurements, Recurring and Nonrecurring

The carrying amounts and estimated fair values of financial assets and liabilities disclosed but not carried at fair value and their level within the fair value hierarchy are summarized below.

		June 30, 2023				March 31, 2023
	Input Level	Carrying Value		Estimated Fair Value		Carrying Value		Estimated Fair Value
ASSETS
Cash and cash equivalents	1	$	15,988,798	$	15,988,798	$	16,508,935	$	16,508,935
Loans receivable, net	3	888,656,418		888,656,418		887,788,486		887,788,486
LIABILITIES
Senior unsecured notes payable	2	288,860,000		252,752,500		290,860,000		218,127,548
Senior notes payable	3	299,776,031		299,776,031		307,910,824		307,910,824