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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 | 9 Months Ended |
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Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023 | Dec. 31, 2023
INVESTMENTS IN LIMITED PARTNERSHIPS |  |  |  |  |
Investments in community development entities net carrying amount | $ 224,000 |  | $ 224,000 |  | $ 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 | $ 90,000 | $ 75,000 |
Actual amortization of investment in community development entities | 25,000 | 21,000 | 50,000 | 62,000 |
Investments in limited partnerships for federal or historic tax credits | 64,000 |  | $ 64,000 |  | $ 415,000
Credit allowance period for federal rehabilitation/historic tax credits |  |  | 5 years |  |
Federal rehabilitation/historic tax credits | 76,000 | 64,000 | $ 228,000 | 193,000 |
Investment amortization | $ 64,000 | $ 53,000 | $ 191,000 | $ 160,000 |
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 |  |

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