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INCOME TAXES - Schedule of effective income tax rate reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]    
Income (loss) before income tax expense (benefit) $ 2,734 $ (26,724)
Applicable statutory federal income tax rate 21.00% 21.00%
Computed “expected” federal income tax expense (benefit) $ 574 $ (5,612)
Increase (decrease) in federal income tax expense resulting from:    
State income taxes, net of federal benefit 244 (1,614)
Valuation Allowance (414) 16,719
Tax-exempt income (96) (108)
Bank owned life insurance (103) (100)
Non-deductible compensation 54 0
ESOP fair market value adjustment 50 76
Stock compensation 27 0
CARES Act – Carryback expense 0 247
Other items, net 2 10
Income tax (benefit) expense $ 338 $ 9,618