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INCOME TAXES - Summary of reconciliation between the income tax expense and the amount of income taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Amount    
Federal income tax at statutory rate $ 1,311 $ 3,427
Tax-exempt income (106) (749)
Low-income housing credits (484) (249)
Bank owned life insurance income (130) (125)
Prior year tax adjustments 82  
Other 11 (10)
Income tax expense and rate $ 684 $ 2,294
Rate    
Federal income tax at statutory rate 21.00% 21.00%
Tax-exempt income (1.70%) (4.60%)
Low-income housing credits (7.70%) (1.50%)
Bank owned life insurance income (2.10%) (0.70%)
Prior year tax adjustments 1.30%  
Other 0.20% (0.10%)
Income tax expense and rate 11.00% 14.10%