FAIR VALUE (Tables)

3 Months Ended

Jun. 30, 2024

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.

		June 30, 2024				March 31, 2024
	Input Level	Carrying Value		Estimated Fair Value		Carrying Value		Estimated Fair Value
ASSETS
Cash and cash equivalents	1	$	11,119,138	$	11,119,138	$	11,839,460	$	11,839,460
Loans receivable, net	3	834,841,730		834,841,730		847,440,309		847,440,309
LIABILITIES
Senior unsecured notes payable	2	251,013,681		239,251,180		272,609,632		254,208,482
Senior notes payable	3	241,727,745		241,727,745		223,419,132		223,419,132