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INCOME TAXES - Paragraphs (Details) - USD ($) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021
Net operating loss |  | $ 3,100,000
Annual offset of net operating loss | $ 563,000 |
Threshold percentage of taxable income to use net operating loss | 80.00% |
Unrecognized Tax Benefits, Ending Balance | $ 0 |
Covenant Financial Inc. |  |
Net operating loss | $ 4,600,000 |

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