FAIR VALUE - Fair value hierarchy of financial instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financial instruments - Assets: Carrying Amount
Cash and cash equivalents	$ 22,462
Loans receivable, net	204,227	$ 174,150
Cash value of life insurance	8,789
Financial instruments - Liabilities: Carrying Amount
Deposits	314,273	300,067
Short-term debt	30,000	30,000
Financial instruments - Assets: Fair Value
Cash and cash equivalents	22,462
Loans receivable, net	196,740	161,802
Cash value of life insurance	8,789
Financial instruments - Liabilities: Fair Value
Deposits	270,290	252,707
Short-term debt	30,125	$ 30,000
Fair Value \| Level 1
Financial instruments - Assets: Fair Value
Cash and cash equivalents	22,462
Financial instruments - Liabilities: Fair Value
Deposits	25,772
Fair Value \| Level 2
Financial instruments - Assets: Fair Value
Cash value of life insurance	8,789
Financial instruments - Liabilities: Fair Value
Deposits	244,518
Short-term debt	30,125
Fair Value \| Level 3
Financial instruments - Assets: Fair Value
Loans receivable, net	$ 196,740

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Fair value portion of the amount that could be realized under a life insurance contract or contracts owned by the entity, commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).

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Carrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity.

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The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.

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Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits.

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Amortized cost excluding accrued interest, after allowance for credit loss, of financing receivable. Excludes net investment in lease.

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

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Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.

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This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount of short-term debt existing as of the balance sheet date.

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