INCOME TAXES - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
Dec. 31, 2024	Dec. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
INCOME TAXES
Valuation allowance	$ 0		$ 0	$ 0
Amounts accrued interest and penalties	0	$ 0	0	0
Amounts paid for interest and penalties	0	$ 0	0	0
Federal base-year reserve	9,300		9,300	9,300
Unrecognized deferred tax liability with respect to the Federal base-year reserve	$ 2,400		$ 2,400	$ 2,400

Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Publisher FASB
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Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to a policyholders' surplus.

+ References

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- References

No definition available.

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- Definition

Amount of policyholders' surplus excluded from calculating deferred taxes.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return.

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Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return.

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