General form of registration statement for all companies including face-amount certificate companies

INCOME TAX - Income tax provision (Details)

v3.21.2
INCOME TAX - Income tax provision (Details) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Dec. 31, 2019
Dec. 31, 2020
Dec. 31, 2019
Federal          
Current expense       $ 495,442 $ 1,237,860
Deferred (benefit) expense       (157,029) 9,657
State          
Change in valuation allowance       148,348  
Income tax provision $ 2,422 $ 404,809 $ 1,247,517 $ 486,761 $ 1,247,517