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MORTGAGE SERVICING RIGHTS - MSR Activity (Details) - Mortgage Servicing Rights - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Movement in Mortgage Service Rights    
Balance at beginning of period $ 691,973 $ 795,656
Changes in fair value due to:    
Changes in valuation inputs or assumptions used in valuation model (10,036) (20,916)
Other changes to fair value 14,663 (28,212)
Balance at end of period 696,600 746,528
Loans associated with MSRs $ 66,370,595 $ 72,193,412
MSR values as percent of loans 1.05% 1.03%