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INVESTMENTS IN LIMITED PARTNERSHIPS - Investments in Community Development Entities and Investments in Limited Partnerships for Federal Rehabilitation/Historic Tax Credits (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Dec. 31, 2023
INVESTMENTS IN LIMITED PARTNERSHIPS          
Investments in community development entities net carrying amount $ 249,000   $ 249,000   $ 361,000
Credit allowance period     7 years    
Community development entities, minimum period before redemption     7 years    
Usage of investment in community development entities federal new market tax credits 30,000 $ 25,000 $ 60,000 $ 50,000  
Actual amortization of investment in community development entities 25,000 21,000 25,000 42,000  
Investments in limited partnerships for federal or historic tax credits 127,000   $ 127,000   $ 415,000
Credit allowance period for federal rehabilitation/historic tax credits     5 years    
Federal rehabilitation/historic tax credits 76,000 64,000 $ 152,000 129,000  
Investment amortization $ 64,000 $ 53,000 $ 127,000 $ 107,000  
For the First three years          
INVESTMENTS IN LIMITED PARTNERSHIPS          
Percentage of investments on credit allowance period     5.00%    
For the next four years          
INVESTMENTS IN LIMITED PARTNERSHIPS          
Percentage of investments on credit allowance period     6.00%    
Accounting Standards Update 2023-02          
INVESTMENTS IN LIMITED PARTNERSHIPS          
Reduction in retained earnings due to investments in community Development Entities     $ 62,000    
Reduction in retained earnings due to investments in limited partnerships for historic tax credits     $ 161,000