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v3.24.1

LOANS RECEIVABLE - Narrative (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Jun. 30, 2023 | Dec. 31, 2023 | Dec. 31, 2022 | Sep. 30, 2023 | Mar. 31, 2023 | Jan. 01, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |  |
Decrease in credit losses |  | $ 124 |  |  |  |
Write-offs | $ 85 | 85 |  |  |  |
Loan loss reserves | $ 1,713 | 1,680 | $ 1,106 | $ 1,704 | $ 1,940 |
Loans receivable, net (Note 5) |  | $ 57,005 | 62,547 |  |  |
Cumulative-effect adjustment upon adoption of ASU 2016-13 (Note 2) |  |  |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |  |
Loan loss reserves |  |  | $ 783 |  |  |
Cumulative-effect adjustment upon adoption of ASU 2016-13 (Note 2) | Distributions in Excess of Earnings |  |  |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |  |
CECL reserve transition gross |  |  |  |  |  | $ 783
CECL reserve transition, deferred tax asset |  |  |  |  |  | $ 164
SBA 7(a) loans receivable, subject to credit risk |  |  |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |  |
Loans, percent current |  | 99.30% | 98.40% |  |  |
SBA 7(a) loans receivable, subject to credit risk | Substandard |  |  |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |  |
Loans receivable, net (Note 5) |  | $ 1,300 | $ 1,000 |  |  |
Accounts Receivable | Customer Concentration Risk | Hospitality Industry |  |  |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |  |
Concentration risk |  | 100.00% | 99.90% |  |  |

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