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INCOME TAXES - Reconciliation of Income Tax Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
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%