v3.25.2
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 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Dec. 31, 2024
INVESTMENTS IN LIMITED PARTNERSHIPS          
Investments in community development entities net carrying amount $ 149,000   $ 149,000   $ 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 $ 60,000 $ 60,000  
Actual amortization of investment in community development entities 25,000 25,000 50,000 50,000  
Investments in limited partnerships for federal or historic tax credits 0   $ 0   $ 0
Credit allowance period for federal rehabilitation/historic tax credits     5 years    
Federal rehabilitation/historic tax credits 0 76,000 $ 0 152,000  
Investment amortization $ 0 $ 64,000 $ 0 $ 127,000  
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