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FAIR VALUE OF ASSETS AND LIABILITIES - Summary Of Generally Accepted Accounting Principles (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Jun. 30, 2023
--- | --- | ---
Assets: |  |
Cash and cash equivalents | $ 15,724 | $ 6,861
Securities available for sale, at fair value | 132 | 146
Securities held to maturity | 136,427 | 132,273
Federal Home Loan Bank of Boston stock | 950 | 381
Loans, net | 155,651 | 157,505
Accrued interest receivable | 1,467 | 1,363
Liabilities: |  |
Deposits | 239,860 | 241,711
Short term borrowings | 8,800 | 3,667
Long-term borrowings | 10,329 |
Fair Value, Inputs, Level 1 [Member] |  |
Assets: |  |
Cash and cash equivalents | 15,724 | 6,861
Fair Value, Inputs, Level 2 [Member] |  |
Assets: |  |
Securities available for sale, at fair value | 132 | 146
Securities held to maturity | 136,427 | 132,273
Fair Value, Inputs, Level 3 [Member] |  |
Assets: |  |
Federal Home Loan Bank of Boston stock | 950 | 381
Loans, net | 155,651 | 157,505
Accrued interest receivable | 1,467 | 1,363
Liabilities: |  |
Deposits | 239,860 | 241,711
Short term borrowings | 8,800 | 3,667
Long-term borrowings | 10,329 |
Carrying Value |  |
Assets: |  |
Cash and cash equivalents | 15,724 | 6,861
Securities available for sale, at fair value | 132 | 146
Securities held to maturity | 149,117 | 147,902
Federal Home Loan Bank of Boston stock | 950 | 381
Loans, net | 174,974 | 175,911
Accrued interest receivable | 1,467 | 1,363
Liabilities: |  |
Deposits | 257,940 | 263,376
Short term borrowings | 8,800 | $ 3,675
Long-term borrowings | $ 10,300 |

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- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (aa) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481830/320-10-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479130/326-30-45-1 + Details
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- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References No definition available. + Details
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