FAIR VALUE (Tables)

6 Months Ended

Sep. 30, 2023

Fair Value Disclosures [Abstract]

Schedule of Fair Values of Financial Assets and Liabilities

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.

		September 30, 2023				March 31, 2023
	Input Level	Carrying Value		Estimated Fair Value		Carrying Value		Estimated Fair Value
ASSETS
Cash and cash equivalents	1	$	18,785,970	$	18,785,970	$	16,508,935	$	16,508,935
Loans receivable, net	3	880,309,433		880,309,433		887,788,486		887,788,486
LIABILITIES
Senior unsecured notes payable	2	287,360,000		246,175,565		290,860,000		218,127,548
Senior notes payable	3	276,555,903		276,555,903		307,910,824		307,910,824