v3.26.1
Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
Mar. 31, 2026
Mar. 31, 2025
Deferred tax assets:    
Allowance for credit losses $ 28,043,502 $ 25,693,205
Unearned insurance commissions 9,144,092 9,407,895
Accrued expenses primarily related to employee benefits 6,555,260 6,181,990
Reserve for uncollectible interest 1,021,502 993,241
Lease liability 18,153,116 19,359,479
Intangible assets 2,107,831 1,965,939
Deferred revenue 1,007,892 860,594
Tax credit carryforward 11,483,737 5,639,649
Capital loss carryforward 38,142 192,767
State net operating loss carryforwards 6,545,857 6,005,260
Gross deferred tax assets 84,100,931 76,300,019
Less valuation allowance (9,086,610) (8,695,894)
Net deferred tax assets 75,014,321 67,604,125
Deferred tax liabilities:    
Fair value adjustment for loans receivable (9,840,020) (7,713,732)
Property and equipment (2,909,283) (3,510,245)
Deferred loan origination costs (1,452,377) (1,366,926)
Prepaid expenses (1,557,466) (1,529,317)
ROU assets (17,546,267) (18,750,736)
Other (467,650) (581,501)
Gross deferred tax liabilities (33,773,063) (33,452,457)
Deferred income taxes, net $ 41,241,258 $ 34,151,668