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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Mar. 31, 2021 | Mar. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Deferred compensation | $ 75 | $ 63
Allowance for loan losses | 4,725 | 3,143
Accrued expenses | 212 | 137
Accumulated depreciation and amortization | 862 | 935
Deferred gain on sale | 90 | 129
Purchase accounting | 101 | 123
Net unrealized loss on investment securities available for sale | 50 |
Operating lease liabilities | 2,204 | 971
Other | 412 | 352
Total deferred tax assets | 8,731 | 5,853
Deferred tax liabilities: |  |
FHLB stock dividend | (38) | (38)
Prepaid expenses | (214) | (84)
Operating lease right-of-use assets | (2,108) | (947)
Net unrealized gain on investment securities available for sale |  | (663)
Loan fees/costs | (952) | (844)
Total deferred tax liabilities | (3,312) | (2,576)
Deferred tax assets, net | $ 5,419 | $ 3,277

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