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BASIS OF INTERIM PRESENTATION AND STATUS OF RECENT ACCOUNTING PRONOUNCEMENTS - Recent Accounting Pronouncements (Details) - USD ($) | Sep. 30, 2024 | Jun. 30, 2024 | Dec. 31, 2023 | Sep. 30, 2023 | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | --- | --- | --- | --- | ---
Loans receivable | $ 1,892,764,000 |  | $ 1,848,139,000 |  |  |
Allowance for credit losses on loans | 20,442,000 |  | 19,208,000 |  |  |
Allowance for credit losses on off-balance sheet exposures (included in accrued interest and other liabilities) | 593,000 | $ 683,000 | 690,000 | $ 900,000 | $ 1,154,000 | $ 425,000
Deferred tax asset, net | 17,047,000 |  | 17,441,000 |  |  |
Retained earnings | $ 161,920,000 |  | $ 157,028,000 |  |  |
Accounting Standards Update 2016-13 |  |  |  |  |  |
Loans receivable |  |  |  |  |  | 1,740,040,000
Allowance for credit losses on loans |  |  |  |  |  | 16,615,000
Allowance for credit losses on off-balance sheet exposures (included in accrued interest and other liabilities) |  |  |  |  |  | 425,000
Deferred tax asset, net |  |  |  |  |  | 20,884,000
Retained earnings |  |  |  |  |  | 151,743,000
Adoption under ASC 326 | Accounting Standards Update 2016-13 |  |  |  |  |  |
Loans receivable |  |  |  |  |  | 1,740,846,000
Allowance for credit losses on loans |  |  |  |  |  | 18,719,000
Allowance for credit losses on off-balance sheet exposures (included in accrued interest and other liabilities) |  |  |  |  |  | 1,218,000
Deferred tax asset, net |  |  |  |  |  | 21,323,000
Retained earnings |  |  |  |  |  | 150,091,000
Adoption of ASU 2016-13 (CECL) | Accounting Standards Update 2016-13 |  |  |  |  |  |
Loans receivable |  |  |  |  |  | 806,000
Allowance for credit losses on loans |  |  |  |  |  | 2,104,000
Allowance for credit losses on off-balance sheet exposures (included in accrued interest and other liabilities) |  |  |  |  |  | 793,000
Deferred tax asset, net |  |  |  |  |  | 439,000
Retained earnings |  |  |  |  |  | $ (1,652,000)

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