General form of registration statement for all companies including face-amount certificate companies

INCOME TAXES - Effective tax rate reconciliation (Details)

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INCOME TAXES - Effective tax rate reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Reconciliation of effective tax rate:    
Federal taxes at statutory rate 21.00%  
State taxes, net of federal benefit 1.40%  
Permanent items (1.20%)  
Provision to return adjustment and other (1.60%)  
Change in rate 0.40%  
Change in valuation allowance (16.80%)  
NOL carryback difference (0.50%)  
Effective income tax rate 2.70%  
Net operating loss and carryforward $ 9,354 $ 7,792
Interest and penalties related to uncertain tax positions 0  
Federal    
Reconciliation of effective tax rate:    
Net operating loss and carryforward $ 40,100