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INCOME TAXES - Reconciliation of Income Tax Expense (Details) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
Reconciliation of income tax expense [Abstract] |  |
Statutory federal tax rate | 21.00% | 21.00%
Tax computed at statutory rate | $ 6,615 | $ 7,747
Tax-exempt income | (509) | (434)
831(b) premium adjustment | (202) | (309)
Dividend exclusion | (9) | (7)
State taxes, net of Federal impact | 580 | 988
Nondeductible interest expense | 38 | 8
Other items, net | (12) | 113
Income tax expense | $ 6,501 | $ 8,106
Effective tax rate | 20.60% | 22.00%

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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 deduction for dividend. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
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