v3.25.1
INVESTMENTS IN LIMITED PARTNERSHIPS - Investments in Community Development Entities and Investments in Limited Partnerships for Federal Rehabilitation/Historic Tax Credits (Details) - USD ($)
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Dec. 31, 2024
INVESTMENTS IN LIMITED PARTNERSHIPS      
Investments in community development entities net carrying amount $ 174,000   $ 199,000
Credit allowance period 7 years    
Community development entities, minimum period before redemption 7 years    
Usage of investment in community development entities federal new market tax credits $ 30,000 $ 30,000  
Actual amortization of investment in community development entities 25,000 25,000  
Investments in limited partnerships for federal or historic tax credits $ 0   $ 0
Credit allowance period for federal rehabilitation/historic tax credits 5 years    
Federal rehabilitation/historic tax credits $ 0 76,000  
Investment amortization $ 0 $ 64,000  
For the first three years      
INVESTMENTS IN LIMITED PARTNERSHIPS      
Percentage of investments on credit allowance period 5.00%    
For the next four years      
INVESTMENTS IN LIMITED PARTNERSHIPS      
Percentage of investments on credit allowance period 6.00%    
Accounting Standards Update 2023-02      
INVESTMENTS IN LIMITED PARTNERSHIPS      
Reduction in retained earnings due to investments in community Development Entities $ 62,000    
Reduction in retained earnings due to investments in limited partnerships for historic tax credits $ 161,000