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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Mar. 31, 2023 | Mar. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Deferred compensation | $ 78 | $ 57
Allowance for loan losses | 3,772 | 3,588
Accrued expenses | 160 | 170
Accumulated depreciation and amortization | 918 | 881
Deferred gain on sale | 34 | 52
Deferred income | 57 | 107
Purchase accounting | 46 | 74
Net unrealized loss on investment securities available for sale | 5,782 | 3,141
Operating lease liabilities | 1,695 | 1,993
Other | 429 | 420
Total deferred tax assets | 12,971 | 10,483
Deferred tax liabilities: |  |
FHLB stock dividends | (38) | (38)
Prepaid expenses | (241) | (171)
Operating lease ROU assets | (1,609) | (1,898)
Loan fees/costs | (797) | (875)
Total deferred tax liabilities | (2,685) | (2,982)
Deferred tax assets, net | $ 10,286 | $ 7,501

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