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INCOME TAXES, DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 1,186 | $ 1,156
Net unrealized losses on investment securities available-for-sale | 7,955 | 408
Fair value adjustment on loans acquired from mergers | 40 | 103
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation | 602 | 630
Deferred compensation | 7 | 73
Operating Lease, Right-of-Use Asset | 1,338 | 1,359
Other | 165 | 96
Deferred tax assets, gross | 11,293 | 3,825
Deferred tax liabilities: |  |
Depreciation of premises and equipment | (1,174) | (1,595)
Amortization of intangibles | (1,643) | (1,518)
Deferred Tax Liabilities, Prepaid Expenses | 316 | 323
FHLB stock dividends | (183) | (216)
Deferred Tax Liabilities Operating Lease Liabilities | (1,338) | (1,359)
Deferred tax liabilities, gross | (4,654) | (5,011)
Net deferred tax assets (liabilities) | $ 6,639 | $ (1,186)

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