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INCOME TAXES, Provision for Income Taxes Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Provision for income taxes reconciliation [Abstract] |  |  |
Provision at statutory rates on pre-tax income | $ 4,514 | $ 7,450 | $ 7,413
Effect of tax-exempt income | (895) | (835) | (764)
Low income housing tax credits | (585) | (141) | (141)
Low income housing expense | 399 | 0 | 0
Bank owned life insurance | (263) | (179) | (384)
Nondeductible interest | 251 | 74 | 44
Nondeductible merger and acquisition expenses | 247 | 61 | 0
Change in tax rate | 0 | 0 | 0
Other items | 36 | 5 | 31
Provision for income taxes | $ 3,704 | $ 6,435 | $ 6,199
Statutory tax rates | 21.00% | 21.00% | 21.00%
Effective tax rates | 17.20% | 18.10% | 17.60%

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- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to low income housing expense. + References No definition available. + Details
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- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the increase in cash surrender value of life insurance. + References No definition available. + Details
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- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible expenses under enacted tax laws, or differences in the methodologies used to determine expense amounts for financial statements prepared in accordance with generally accepted accounting principles, related to interest expense. + References No definition available. + Details
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- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible expenses under enacted tax laws, or differences in the methodologies used to determine expense amounts for financial statements prepared in accordance with generally accepted accounting principles, related to merger and acquisition expense. + References No definition available. + Details
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to increase (decrease) in the income tax rates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-15 + Details
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