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LOANS - Amortized cost basis and related allowance for credit loss of individually analyzed loans considered to be collateral dependent (Details) - USD ($) $ in Thousands | Mar. 31, 2024 | Dec. 31, 2023
--- | --- | ---
LOANS |  |
Individually evaluated for impairment | $ 14,100 |
Collateral dependent |  |
LOANS |  |
Individually evaluated for impairment | 14,039 | $ 13,840
Individually evaluated for impairment | 24 | 421
Residential real estate | Residential real estate |  |
LOANS |  |
Individually evaluated for impairment | 4,222 | 4,226
Multi-family | Commercial real estate |  |
LOANS |  |
Individually evaluated for impairment | 3,358 | 3,356
Individually evaluated for impairment |  | 397
Commercial real estate | Commercial real estate |  |
LOANS |  |
Individually evaluated for impairment | 6,071 | 5,986
Individually evaluated for impairment | 24 | 24
Commercial and industrial | Residential real estate |  |
LOANS |  |
Individually evaluated for impairment |  | $ 272
Commercial and industrial | Residential and commercial real estate |  |
LOANS |  |
Individually evaluated for impairment | $ 388 |

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- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (g) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
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