v3.21.2
LEASES (Tables)
3 Months Ended
Jun. 30, 2021
Leases [Abstract]  
Summary of right-of-use asset
                        
   June 30, 2021 
   Kokomo Lease   Valparaiso Lease   Merrill Lease   Tuscaloosa Lease  

Birmingham

Lease

   Total 
Office lease  $375,483   $374,360   $701,405   $222,087   $284,745   $1,958,080 
Less: accumulated amortization   (45,442)   (75,965)   (37,686)   (25,726)   (7,385)   (192,204)
Right-of-use asset, net  $330,041   $298,395   $663,719   $196,361   $277,360   $1,765,876 
Lease, Cost [Table Text Block]
                        
   June 30, 2021 
   Kokomo Lease   Valparaiso Lease   Merrill Lease   Tuscaloosa Lease  

Birmingham

Lease

   Total 
Office lease  $336,180   $298,395   $689,785   $196,361   $277,361   $1,798,082 
Less: current portion   (60,606)   (110,528)   (68,402)   (55,460)   (46,978)   (341,974)
Long term portion  $275,574   $187,867   $621,383   $140,901   $230,383   $1,456,108 
Summary of maturity of lease liability
                        
   June 30, 2021 
   Kokomo Lease   Valparaiso Lease   Merrill Lease   Tuscaloosa Lease  

Birmingham

Lease

   Total 
Fiscal year ending March 31, 2022  $67,812   $100,706   $83,938   $54,000   $54,000   $360,455 
Fiscal year ending March 31, 2023   94,172    134,274    201,450    72,000    72,000    573,896 
Fiscal year ending March 31, 2024   98,880    100,706    201,450    72,000    72,000    545,036 
Fiscal year ending March 31, 2025   101,292        201,450    30,000    72,000    404,742 
Fiscal year ending March 31, 2026   50,646        184,664        72,000    307,310 
Fiscal year ending March 31, 2027                   6,000    6,000 
Present value discount   (76,623)   (37,290)   (183,166)   (31,639)   (70,639)   (399,357)
Lease liability  $336,180   $298,395   $689,785   $196,361   $277,361   $1,798,082