INCOME TAXES - Additional Information (Details) - USD ($) $ in Thousands |
6 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2025 |
Jun. 30, 2024 |
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| INCOME TAXES | ||||
| Valuation allowance | $ 0 | $ 0 | ||
| Income taxes paid | 2,700 | $ 3,000 | 9,250 | $ 5,000 |
| Federal income tax | 8,000 | |||
| Income tax paid to New York income tax | 1,300 | |||
| Amounts accrued interest and penalties | 0 | 0 | 0 | 0 |
| Amounts paid for interest and penalties | 0 | $ 0 | 0 | $ 0 |
| Federal base-year reserve | 9,300 | 9,300 | ||
| Unrecognized deferred tax liability with respect to the Federal base-year reserve | $ 2,400 | $ 2,400 | ||
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to a policyholders' surplus. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition Amount, after income tax refund received, of cash paid to federal (national) tax jurisdiction for tax on income. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, after income tax refund received, of cash paid to state and local tax jurisdictions for tax on income. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, after refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of policyholders' surplus excluded from calculating deferred taxes. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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