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INCOME TAXES - Tax Rate Reconciliation (Details)
3 Months Ended 9 Months Ended 12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Dec. 31, 2018
Dec. 31, 2020
Dec. 31, 2019
Expected Provision at Federal Statutory          
Tax Rate     21.00% 21.00% 21.00%
State Tax, net of Federal Impact     (12.00%) 3.10% 2.10%
Employee Parking     (40.40%) (3.30%) 0.20%
Meals and Entertainment     (42.90%) (2.20%) 0.20%
Other Permanent Adjustments     (3.60%) (2.00%) 0.00%
Effective Tax Rate 30.30% 25.20% (77.90%) 16.60% 23.50%