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INCOME TAXES - DEFERRED TAXES AND OPERATING LOSS CARRYFORWARD (Details) - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Allowance for credit losses $ 20,654,000 $ 17,427,000
Operating lease liabilities 8,940,000 9,362,000
Accrued expenses 6,285,000 5,901,000
Net operating loss carryforward 1,191,000 1,371,000
Acquisition fair value adjustments 55,000 101,000
Other-than-temporary impairment 582,000 567,000
R&D Capitalization 4,492,000 2,271,000
Unrealized investment security losses 6,803,000 10,657,000
Other 2,337,000 2,248,000
Total deferred tax assets 51,339,000 49,905,000
Deferred tax liabilities:    
Right of use assets - operating leases (8,726,000) (9,166,000)
Depreciation and amortization (2,805,000) (2,835,000)
Federal Home Loan Bank dividends (757,000) (745,000)
Deferred loan costs (2,732,000) (2,153,000)
Lease Financing Receivables (3,058,000) (1,996,000)
Mortgage servicing rights (1,864,000) (2,172,000)
Total deferred tax liabilities (19,942,000) (19,067,000)
Net deferred tax asset 31,397,000 $ 30,838,000
Domestic    
Net operating loss carry forward    
Net operating loss carry forward, amount 5,100,000  
Annual limit of use of operating loss carryforward 722,000  
State    
Net operating loss carry forward    
Net operating loss carry forward, amount 2,600,000  
Annual limit of use of operating loss carryforward 634,000  
AMT credit carryforwards $ 15,000