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FAIR VALUE - Non-Recurring Basis (Details) - USD ($) | Dec. 31, 2023 | Jun. 30, 2023
--- | --- | ---
FAIR VALUE |  |
Individually evaluated loans | $ 539,000 |
Individually evaluated loans, carrying amount | 9,381,000 |
Individually evaluated loans, carrying amount |  | $ 11,544,000
Individually evaluated loans, allowance | 332,000 |
Individually evaluated loans, allowance |  | 792,000
Impaired loans, Commercial |  | 539,000
Allowance for Loan Losses Allocated |  | 792,000
Other real estate owned | 51,000 |
Carrying amount of other real estate owned | 51,000 |
Non-recurring basis |  |
FAIR VALUE |  |
Individually evaluated loans | 539,000 |
Impaired loans, Commercial |  | 539,000
Other real estate owned | 51,000 |
Non-recurring basis | Level 3 |  |
FAIR VALUE |  |
Individually evaluated loans | 539,000 |
Individually evaluated loans, carrying amount | 871,000 |
Individually evaluated loans, carrying amount |  | 1,300,000
Individually evaluated loans, allowance | 332,000 |
Individually evaluated loans, allowance |  | 792,000
Impaired loans, Commercial |  | 539,000
Other real estate owned | $ 51,000 | $ 0

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