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LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of illustrates the impact of ASC 326 (Details) - USD ($) | Dec. 31, 2023 | Sep. 30, 2023 | Jul. 01, 2023 | Jun. 30, 2023 | Dec. 31, 2022 | Sep. 30, 2022 | Jun. 30, 2022
--- | --- | --- | --- | --- | --- | --- | ---
Allowance for credit losses on securities held to maturity | $ 134,000 |  | $ 233,000 |  | $ 0 |  |  |  |
Allowance for credit losses on loans | 1,641,000 | [1] |  |  | 1,747,000 | [1] | $ 1,747,000 | $ 1,747,000 | $ 1,747,000
Retained earnings | 50,106,000 |  |  | $ 223,000 | 50,416,000 |  |  |  |
Pre-ASC Adoption [Member] |  |  |  |  |  |  |  |  |
Allowance for credit losses on securities held to maturity |  |  |  |  | 0 |  |  |  |
Allowance for credit losses on loans |  |  |  |  | (1,747,000) |  |  |  |
Deferred tax asset on allowance for credit losses |  |  |  |  | 466,000 |  |  |  |
Allowance for credit losses on off-balance sheet exposures |  |  |  |  | 0 |  |  |  |
Retained earnings |  |  |  |  | $ 50,416,000 |  |  |  |
Reported Under ASC 326 [Member] |  |  |  |  |  |  |  |  |
Allowance for credit losses on securities held to maturity |  |  |  | (276,000) |  |  |  |  |
Allowance for credit losses on loans |  |  |  | (1,759,000) |  |  |  |  |
Deferred tax asset on allowance for credit losses |  |  |  | 378,000 |  |  |  |  |
Allowance for credit losses on off-balance sheet exposures |  |  |  | 23,000 |  |  |  |  |
Retained earnings |  |  |  | $ 50,193,000 |  |  |  |  |
Impact of ASC 326 Adoption [Member] |  |  |  |  |  |  |  |  |
Allowance for credit losses on securities held to maturity | (276,000) |  |  |  |  |  |  |  |
Allowance for credit losses on loans | (12,000) |  |  |  |  |  |  |  |
Deferred tax asset on allowance for credit losses | 88,000 |  |  |  |  |  |  |  |
Allowance for credit losses on off-balance sheet exposures | 23,000 |  |  |  |  |  |  |  |
Retained earnings | $ (223,000) |  |  |  |  |  |  |  |
[1] | The Company adopted ASU 2016-13 on July 1, 2023 with a modified retrospective approach. Accordingly, at December 31, 2023, the allowance for credit losses was determined in accordance with ASC 326, “Financial Instruments-Credit Losses.

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