v3.26.1
SUMMARY OF SIGNIFICANT POLICIES (Tables)
 3 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Disaggregation of Revenue
Insurance and other income for the three months ended June 30, 2026 and 2025 consist of:

Three months ended June 30,
20262025
Insurance revenue$11,294,951 $11,528,046 
Tax return preparation revenue3,042,307 2,570,255 
Auto club membership revenue1,379,854 1,620,684 
Other1,976,944 1,753,038 
Insurance and other income$17,694,056 $17,472,023 
Contract with Customer, Contract Asset, Contract Liability, and Receivable
The following is a summary of the changes in Deferred revenue (contract liability) for the three months ended June 30, 2026 and 2025:

Three months ended June 30,
20262025
Balance at beginning of period$3,925,529 $3,349,571 
RAP fees received and deferred during the period69,062 73,319 
Revenue recognized during the period(472,608)(396,224)
Balance at end of period$3,521,983 $3,026,666