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SECURITIES (Tables)
 3 Months Ended
Mar. 31, 2024
SECURITIES [Abstract]  
Amortized Cost and Fair Value of Securities Available-for-sale
The following table summarizes the amortized cost and fair value of securities available for sale and securities held to maturity at March 31, 2024 and December 31, 2023 and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) and gross unrecognized gains and losses, and allowance for credit losses:

Securities Available for Sale
  
Amortized
Cost
    
Gross Unrealized
Gains
    
Gross Unrealized
Losses
    
Estimated
Fair Value
  
March 31, 2024
                        
U.S. Government securities
  
$
56,880
    
$
—
    
$
(2,000
)
  
$
54,880
  
U.S. Government sponsored entity securities
    
6,485
      
—
      
(668
)
    
5,817
  
Agency mortgage-backed securities, residential
    
114,082
      
—
      
(12,593
)
    
101,489
  
Total securities
  
$
177,447
    
$
—
    
$
(15,261
)
  
$
162,186
  
                                 
December 31, 2023
                                
U.S. Government securities
  
$
52,174
    
$
—
    
$
(1,877
)
  
$
50,297
  
U.S. Government sponsored entity securities
    
6,527
      
—
      
(650
)
    
5,877
  
Agency mortgage-backed securities, residential
    
118,218
      
—
      
(12,134
)
    
106,084
  
Total securities
  
$
176,919
    
$
—
    
$
(14,661
)
  
$
162,258
  
Amortized Cost and Fair Value of Securities Held-to-maturity
Securities Held to Maturity
  
Amortized
Cost
    
Gross Unrecognized
Gains
    
Gross Unrecognized
Losses
    
Estimated
Fair Value
    
Allowance for Credit Losses
  
March 31, 2024
                              
Obligations of states and political subdivisions
  
$
7,969
    
$
10
    
$
(732
)
  
$
7,247
    
$
(2
)
Agency mortgage-backed securities, residential
    
1
      
—
      
—
      
1
      
—
  
Total securities
  
$
7,970
    
$
10
    
$
(732
)
  
$
7,248
    
$
(2
)
                                         
December 31, 2023
                                        
Obligations of states and political subdivisions
  
$
7,987
    
$
17
    
$
(615
)
  
$
7,389
    
$
(2
)
Agency mortgage-backed securities, residential
    
1
      
—
      
—
      
1
      
—
  
Total securities
  
$
7,988
    
$
17
    
$
(615
)
  
$
7,390
    
$
(2
)
Amortized Cost and Fair Value of Securities by Contractual Maturity
The amortized cost and estimated fair value of debt securities at March 31, 2024, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities because certain issuers may have the right to call or prepay the debt obligations prior to their contractual maturities.  Securities not due at a single maturity are shown separately.

   
Available for Sale
    
Held to Maturity
  
Debt Securities:
  
Amortized
Cost
    
Estimated
Fair Value
    
Amortized
Cost
    
Estimated
Fair Value
  
                         
Due in one year or less
  
$
14,901
    
$
14,785
    
$
896
    
$
875
  
Due in over one to five years
    
48,464
      
45,912
      
3,471
      
3,276
  
Due in over five to ten years
    
—
      
—
      
1,476
      
1,273
  
Due after ten years
    
—
      
—
      
2,126
      
1,823
  
Agency mortgage-backed securities, residential
    
114,082
      
101,489
      
1
      
1
  
Total debt securities
  
$
177,447
    
$
162,186
    
$
7,970
    
$
7,248
  
Securities with Unrealized Losses in Continuous Unrealized Loss Position
The following table summarizes debt securities available for sale in an unrealized loss position for which an ACL losses has not been recorded at March 31, 2024 and December 31, 2023, aggregated by major security type and length of time in a continuous unrealized loss position:

March 31, 2024
  
Less Than 12 Months
    
12 Months or More
    
Total
  
   
Fair Value
    
Unrealized
Loss
    
Fair Value
    
Unrealized
Loss
    
Fair Value
    
Unrealized
Loss
  
Securities Available for Sale
                                    
U.S. Government securities
  
$
16,547
    
$
(174
)
  
$
38,333
    
$
(1,826
)
  
$
54,880
    
$
(2,000
)
U.S. Government sponsored entity
   securities
    
—
      
—
      
5,817
      
(668
)
    
5,817
      
(668
)
Agency mortgage-backed
                                                
   securities, residential
    
—
      
—
      
101,489
      
(12,593
)
    
101,489
      
(12,593
)
Total available for sale
  
$
16,547
    
$
(174
)
  
$
145,639
    
$
(15,087
)
  
$
162,186
    
$
(15,261
)

December 31, 2023
  
Less Than 12 Months
    
12 Months or More
    
Total
  
   
Fair Value
    
Unrealized
Loss
    
Fair Value
    
Unrealized
Loss
    
Fair Value
    
Unrealized
Loss
  
Securities Available for Sale
                                    
U.S. Government securities
  
$
9,474
    
$
(52
)
  
$
40,823
    
$
(1,825
)
  
$
50,297
    
$
(1,877
)
U.S. Government sponsored entity
   securities
    
—
      
—
      
5,877
      
(650
)
    
5,877
      
(650
)
Agency mortgage-backed securities, residential
    
—
      
—
      
106,084
      
(12,134
)
    
106,084
      
(12,134
)
Total available for sale
  
$
9,474
    
$
(52
)
  
$
152,784
    
$
(14,609
)
  
$
162,258
    
$
(14,661
)
Allowance for Credit Losses for Held to Maturity Debt Securities
The following table presents the activity in the ACL for held to maturity debt securities:

Held to Maturity Debt Securities
  
Three months ended
March 31, 2024
    
Three months ended
March 31, 2023
  
Allowance for credit losses:
            
    Beginning balance
  
$
2
    
$
—
  
    Impact of adopting ASC 326
    
—
      
3
  
    Credit loss expense
    
—
      
—
  
Allowance for credit losses ending balance
  
$
2
    
$
3