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LOANS AND ALLOWANCE FOR CREDIT LOSSES - Credit Losses For Off- Balance Sheet (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |
Balance | $ 690,000 | $ 425,000
Recoveries | 0 | 39,000
Credit for unfunded commitments | (235,000) | (567,000)
Balance | 455,000 | 690,000
Accounting Standards Update 2022-02 | Adoption of ASU 2016-13 (CECL) |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |
Balance | 793,000 |
Balance | $ 0 | $ 793,000

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- Definition Amount of expected credit loss for credit exposure on off-balance-sheet commitment, including but not limited to, loan commitment, standby letter of credit, financial guarantee not accounted for as insurance. Excludes off-balance sheet credit exposure accounted for as insurance and instrument accounted for under derivatives and hedging. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 460 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482454/460-10-45-1 + Details
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- Definition Amount of expense (reversal of expense) for expected credit loss for off-balance sheet credit exposure. Excludes off-balance sheet credit exposure accounted for as insurance and instrument accounted for under derivatives and hedging. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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