INCOME TAXES - Narrative (Details) - USD ($) |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
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| INCOME TAXES | |||
| Pretax income from continuing operations | $ 19,909,000 | $ 14,169,000 | $ 15,051,000 |
| Foreign taxes | 0 | ||
| State tax credit carryforwards | 1,265,000 | 305,000 | |
| Tax Credit Carryforward, Amount | 1,100,000 | ||
| Unrecognized tax benefits | 0 | 0 | |
| Retained earnings appropriated | 909,000 | 909,000 | |
| Unrecorded deferred liability | 191,000 | 191,000 | |
| INDIANA | |||
| INCOME TAXES | |||
| State tax credit carryforwards | $ 158,000 | $ 305,000 | |
| Tax credit carry forward, period | 9 years | 9 years | |
| X | ||||||||||
- Definition Period for tax credit carry forward. No definition available.
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| X | ||||||||||
- Definition Amount of bad debt reserves for tax purposes of qualified lenders excluded in calculating deferred taxes. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of current foreign income tax expense (benefit) pertaining to income (loss) from continuing operations. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to bad debt reserve for tax purposes of a qualified lender. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of unrecognized tax benefits. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Details
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