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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Mar. 31, 2022 | Mar. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Deferred compensation | $ 57 | $ 75
Allowance for loan losses | 3,588 | 4,725
Accrued expenses | 170 | 212
Accumulated depreciation and amortization | 881 | 862
Deferred gain on sale | 52 | 90
Deferred income | 107 |
Purchase accounting | 74 | 101
Net unrealized loss on investment securities available for sale | 3,141 | 50
Operating lease liabilities | 1,993 | 2,204
Other | 420 | 412
Total deferred tax assets | 10,483 | 8,731
Deferred tax liabilities: |  |
FHLB stock dividend | (38) | (38)
Prepaid expenses | (171) | (214)
Operating lease ROU assets | (1,898) | (2,108)
Loan fees/costs | (875) | (952)
Total deferred tax liabilities | (2,982) | (3,312)
Deferred tax assets, net | $ 7,501 | $ 5,419

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