FAIR VALUE MEASUREMENT AND FAIR VALUE OF FINANCIAL INSTRUMENTS - Balance sheet grouping (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Financial assets:
Available-for-sale, allowance for credit losses	$ 518	$ 498	$ 47
Loans, allowance for credit losses	1,915	1,804	$ 2,045
Carrying Amount
Financial assets:
Cash and cash equivalents	5,328	6,788
Securities available-for-sale	48,635	46,484
Federal Home Loan Bank of New York stock, at cost	3,272	3,361
Federal Reserve Bank stock, at cost	131
Loans, net	226,030	202,429
Accrued interest receivable	1,479	1,247
Financial liabilities:
Deposits	234,426	210,571
Federal Home Loan Bank advances	35,567	41,253
Accrued interest payable	120	146
Advances from borrowers for taxes and insurance	2,389	2,349
Fair Value
Financial assets:
Cash and cash equivalents	5,328	6,788
Securities available-for-sale	48,635	46,484
Federal Home Loan Bank of New York stock, at cost	3,272	3,361
Federal Reserve Bank stock, at cost	131
Loans, net	213,685	189,034
Accrued interest receivable	1,479	1,247
Financial liabilities:
Deposits	225,763	203,242
Federal Home Loan Bank advances	36,987	41,920
Accrued interest payable	120	146
Advances from borrowers for taxes and insurance	2,389	2,349
Level 1
Financial assets:
Cash and cash equivalents	5,328	6,788
Accrued interest receivable	1,479	1,247
Financial liabilities:
Deposits	85,684	80,449
Accrued interest payable	120	146
Advances from borrowers for taxes and insurance	2,389	2,349
Level 2
Financial assets:
Securities available-for-sale	48,487	46,484
Federal Home Loan Bank of New York stock, at cost	3,272	3,361
Federal Reserve Bank stock, at cost	131
Financial liabilities:
Deposits	140,079	122,793
Federal Home Loan Bank advances	36,987	41,920
Level 3
Financial assets:
Securities available-for-sale	148
Loans, net	$ 213,685	$ 189,034