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INCOME TAXES - Effective Income Tax Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Amount      
Statutory tax rate $ 11,995 $ 11,517 $ 10,210
Increase (decrease) resulting from:      
State taxes, net of federal benefit 1,539 1,477 1,280
Tax exempt interest (1,042) (1,003) (1,240)
Federal tax credits (471) (241) (582)
Officers' life insurance (578) (498) (466)
Stock-based compensation plans 17 (16) (73)
Other 805 52 200
Total income tax expense $ 12,265 $ 11,288 $ 9,329
Rate      
Statutory tax rate 21.00% 21.00% 21.00%
Increase (decrease) resulting from:      
State taxes, net of federal benefit 2.69% 2.69% 2.63%
Tax exempt interest (1.82%) (1.83%) (2.55%)
Federal tax credits (0.82%) (0.44%) (1.20%)
Officers' life insurance (1.01%) (0.91%) (0.96%)
Stock-based compensation plans 0.03% (0.03%) (0.15%)
Other 1.40% 0.10% 0.42%
Effective tax rate 21.47% 20.58% 19.19%