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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred Tax Assets |  |
Allowance for loan losses | $ 4,108 | $ 3,290
Lease liability | 483 | 169
Net operating loss carryforwards | 3,160 | 272
Tax credit carryforwards | 501 | 0
Deferred compensation | 282 | 297
Unrealized loss on securities available for sale | 22,703 | 2,170
Restricted stock | 308 | 166
Investment in partnerships | 195 | 232
Other | 50 | 19
Gross deferred tax assets | 31,790 | 6,615
Deferred Tax Liabilities |  |
Premises and equipment | 707 | 267
Right of use lease asset | 467 | 164
Purchase accounting adjustments | 1,779 | 1,322
Core deposit intangible | 638 | 1,218
Gross deferred tax liabilities | 3,591 | 2,971
Net deferred tax assets | $ 28,199 | $ 3,644

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