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INCOME TAXES - Reconciliation of Income Tax (Details) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
INCOME TAXES |  |  |
Expected provision | $ 6,401 | $ 6,794 | $ 7,914
Tax-exempt interest income | (964) | (1,029) | (921)
Increase in cash surrender value and other income from life insurance, net | (586) | (103) | (118)
ESOP Dividends | (143) | (130) | (120)
Initiated surrender of bank-owned life insurance | 950 | 0 | 0
State income tax, net of Federal benefit | 329 | 296 | 375
Nondeductible interest expense | 283 | 87 | 52
Other, net | 65 | (183) | (49)
Effective income tax provision, Total | $ 6,335 | $ 5,732 | $ 7,133
Expected provision | 21.00% | 21.00% | 21.00%
Tax-exempt interest income, percentage | 3.20% | 3.20% | 2.40%
Increase in cash surrender value and other income from life insurance, net, percentage | (1.90%) | (0.30%) | (0.30%)
ESOP Dividends, percentage | (0.50%) | (0.40%) | (0.30%)
Initiated surrender of bank-owned life insurance percentage | 3.10% | 0.00% | 0.00%
State income tax, net of federal benefit, percentage | 1.10% | 0.90% | 1.00%
Nondeductible interest expense, percentage | 0.90% | 0.30% | 0.10%
Other, net, percentage | 0.30% | (0.60%) | (0.10%)
Effective income tax provision, percentage | 20.80% | 17.70% | 18.90%

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