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INCOME TAXES - Schedule of effective income tax rate reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Income (loss) before income tax expense (benefit) $ (7,397) $ 2,734
Applicable statutory federal income tax rate 21.00% 21.00%
Computed “expected” federal income tax expense (benefit) $ (1,553) $ 574
Increase (decrease) in federal income tax expense resulting from:    
State income taxes, net of federal benefit (487) 244
Valuation allowance 2,016 (414)
Tax-exempt income (90) (96)
Bank owned life insurance (98) (103)
Non-deductible compensation 54 27
ESOP fair market value adjustment (4) 50
Stock compensation 150 54
Other items, net 12 2
Income tax (benefit) expense $ 0 $ 338