INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income tax credits and adjustments period	10 years
Income tax provision (benefit)	$ (970,000)	$ (642,000)
Federal statutory income tax rate	21.00%	21.00%
Adjustments to unrecognized tax benefits	$ 0	$ 0
Phase I
Tax credit expiration date related to investment in two low income housing	Jan. 01, 2023
Phase II
Tax credit expiration date related to investment in two low income housing	Dec. 31, 2027