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INCOME TAXES - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Unrealized holding losses on securities | $ 10,459 | $ 10,335
Allowance for credit losses on loans | 4,400 | 4,230
Purchase accounting adjustments on loans | 333 | 470
Deferred compensation | 1,465 | 1,352
Deferred loan origination fees | 697 | 731
Operating leases liability | 692 | 787
Accrued incentive compensation | 678 | 463
Net operating loss carryforward | 423 | 541
Other deferred tax assets | 1,520 | 1,316
Total deferred tax assets | 20,667 | 20,225
Deferred tax liabilities: |  |
Right-of-use assets from operating leases | 692 | 787
Core deposit intangibles | 456 | 544
Bank premises and equipment | 290 | 291
Defined benefit plans - ASC 835 | 90 | 119
BOLI surrender | 0 | 950
Other deferred tax liabilities | 41 | 93
Total deferred tax liabilities | 1,569 | 2,784
Deferred tax asset, net | $ 19,098 | $ 17,441

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