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INCOME TAXES, Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets [Abstract] |  |
Allowance for credit losses | $ 5,868 | $ 4,581
Deferred compensation | 597 | 559
Merger & acquisition costs | 0 | 1
Allowance for losses on available-for-sale securities | 147 | 9
Pension and other retirement obligation | 166 | 146
Interest on non-accrual loans | 1,263 | 974
Incentive plan accruals | 662 | 503
Other real estate owned | 16 | 32
Unrealized losses on available-for-sale securities | 7,506 | 9,972
Low income housing tax credits | 44 | 138
NOL carry forward | 2,468 | 1,134
Unrealized losses on equity securities | 24 | 0
Non-PCD loan interest rate | 4,795 | 0
Right of use asset | 2,349 | 1,053
Accrued vacation | 281 | 157
Other | 428 | 164
Total | 26,614 | 19,423
Deferred tax liabilities [Abstract] |  |
Premises and equipment | (679) | (492)
Investment securities accretion | (432) | (240)
Loan fees and costs | (859) | (685)
Goodwill and core deposit intangibles | (2,889) | (2,332)
Mortgage servicing rights | (201) | (205)
Unrealized gains on equity securities | 0 | (16)
Unrealized gains on interest rate swap | (1,143) | (1,443)
Borrowings fair value adjustment | (511) | 0
Lease liability | (2,334) | (1,047)
Other | (227) | (77)
Total | (9,275) | (6,537)
Deferred tax asset, net | 17,339 | 12,886
Valuation allowance | $ 0 | $ 0

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