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INCOME TAXES (Details 1) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
INCOME TAXES |  |
Income taxes at statutory rate | $ 278 | $ 199
State income taxes, net of federal benefit | 32 | (22)
Stock Compensation | (2) | (11)
Provision-to-return | 240 | (2)
Other | (20) | (19)
Income tax expense | $ 528 | $ 145
Income taxes at statutory rate | 21.00% | 21.00%
State income taxes, net of federal benefit | 2.40% | (2.30%)
Stock Compensation | (0.10%) | (1.20%)
Provision-to-return | 18.20% | (0.20%)
Other | (1.50%) | (1.90%)
Effective income tax rate | 40.00% | 15.40%

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