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NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)
$ in Thousands
 3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2023
USD ($)
Jun. 30, 2023
USD ($)
Mar. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Sep. 30, 2022
USD ($)
Jun. 30, 2022
USD ($)
Mar. 31, 2022
USD ($)
Sep. 30, 2023
USD ($)
branch
segment
reporting_unit
Sep. 30, 2022
USD ($)
Dec. 31, 2022
USD ($)
Jan. 01, 2023
USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Liquidating investment period (in years)               10 years      
Other investments $ 15,109     $ 15,834       $ 15,109   $ 15,834  
Loans charged off past due more than days               180 days      
Closed end loan charged off past due more than days               120 days      
Number of operating segments | segment               1      
Number of reporting units | reporting_unit               1      
Carrying amount of investment $ 0       $ 163     $ 0 $ 488    
Effective income tax rate 50.50%       24.30%     34.30% 24.30%    
Reduction in income tax expense               $ 553      
Deferred tax asset valuation allowance               1,828 $ 0    
Accounting Standards Update [Extensible List]                   Accounting Standards Update 2016-13  
Increase (decrease) to retained earnings $ 67,424     65,400       67,424   $ 65,400  
Allowance for credit losses on unfunded commitments 22,973 $ 23,164   17,939 $ 17,217     22,973 17,217 17,939  
Net income 2,498 3,206 $ 3,662 4,696 3,993 $ 4,366 $ 4,706 9,366 $ 13,065    
Unfunded Commitment                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Allowance for credit losses on unfunded commitments 1,571 1,544   0       1,571   0  
Retained Earnings                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Net income 2,498 3,206 $ 3,662 4,696 $ 3,993 $ 4,366 $ 4,706        
Accounting Standards Update 2016-13                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Allowance for credit losses on unfunded commitments       0           0  
Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Allowance for credit losses on unfunded commitments       4,706           4,706 $ (1,537)
Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13 | Unfunded Commitment                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Allowance for credit losses on unfunded commitments   $ 0   1,537           1,537  
Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13 | Retained Earnings                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Increase (decrease) to retained earnings       (4,432)           (4,432)  
Allowance for credit losses on unfunded commitments       4,706           4,706  
Increase of non-purchased credit deteriorated loans       4,576           4,576  
Increase of purchased credit deteriorated loans       130           130  
Adjusted to addition of allowance for credit losses                     $ 130
Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13 | Retained Earnings | Unfunded Commitment                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Allowance for credit losses on unfunded commitments       1,537           1,537  
Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2023-02                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Net income 33             98      
Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2023-02 | Retained Earnings                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Increase (decrease) to retained earnings       130           130  
Other Assets                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Carrying amount of investment               3,044   3,350  
FHLB                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Other investments 6,909     7,652       6,909   7,652  
Federal Reserve Bank                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Other investments 5,692     5,674       5,692   5,674  
Bankers Bank Stock                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Other investments $ 2,508     $ 2,508       $ 2,508   $ 2,508  
Commercial Loan                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Interest income discontinued over delinquent days               90 days      
Closed End Consumer Loan                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Interest income discontinued over delinquent days               120 days      
Real Estate and Open Ended Consumer Loans                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Interest income discontinued over delinquent days               180 days      
Wisconsin and Minnesota                      
Accounts, Notes, Loans and Financing Receivable [Line Items]                      
Number of branch locations | branch               23