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FAIR VALUE - Fair value hierarchy of financial instruments (Details) - USD ($) $ in Thousands | Sep. 30, 2022 | Dec. 31, 2021
--- | --- | ---
Financial assets - Carrying Amount |  |
Cash and cash equivalents | $ 54,169 |
Loans receivable, net | 191,805 | $ 207,922
Cash value of life insurance | 8,454 |
Financial liabilities - Carrying Amount |  |
Deposits | 378,886 | 383,247
Long-term debt |  | 10,000
Short-term debt | 20,000 | 10,000
Financial assets - Fair Value |  |
Loans receivable, net | 187,248 | 211,541
Financial liabilities - Fair Value |  |
Deposits | 316,406 | 383,910
Long-term debt |  | 9,888
Short-term debt | 19,896 | $ 10,000
Fair Value |  |
Financial assets - Fair Value |  |
Cash and cash equivalents | 54,169 |
Loans receivable, net | 187,248 |
Cash value of life insurance | 8,454 |
Financial liabilities - Fair Value |  |
Deposits | 316,406 |
Short-term debt | 19,896 |
Fair Value | Level 1 |  |
Financial assets - Fair Value |  |
Cash and cash equivalents | 54,169 |
Fair Value | Level 2 |  |
Financial assets - Fair Value |  |
Cash value of life insurance | 8,454 |
Financial liabilities - Fair Value |  |
Deposits | 316,406 |
Short-term debt | 19,896 |
Fair Value | Level 3 |  |
Financial assets - Fair Value |  |
Loans receivable, net | $ 187,248 |

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- Definition Amount 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. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3044-108585 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- Definition Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 + Details
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