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MORTGAGE SERVICING RIGHTS (Tables) | 9 Months Ended
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Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Mortgage Servicing Rights Activity | Mortgage servicing rights activity for the three and nine month periods ended September 30, 2023 and September 30, 2022 were as follows:
|  | As of and for the Three Months Ended |  | As of and for the Three Months Ended |  | As of and for the Nine Months Ended |  | As of and for the Nine Months Ended
|  | September 30, 2023 |  | September 30, 2022 |  | September 30, 2023 |  | September 30, 2022
Mortgage servicing rights: |  |  |  |  |  |  |  |
Mortgage servicing rights, beginning of period |  | $ | 4,008 |  |  | $ | 4,520 |  |  | $ | 4,262 |  |  | $ | 4,727 |
Increase in mortgage servicing rights resulting from transfers of financial assets |  | 86 |  |  | 48 |  |  | 138 |  |  | 275 |
Amortization during the period |  | (150) |  |  | (197) |  |  | (456) |  |  | (631) |
Mortgage servicing rights, end of period |  | 3,944 |  |  | 4,371 |  |  | 3,944 |  |  | 4,371 |
Valuation allowance: |  |  |  |  |  |  |  |
Valuation allowance, beginning of period |  | — |  |  | — |  |  | — |  |  | (566) |
Additions |  | — |  |  | — |  |  | — |  |  | — |
Recoveries |  | — |  |  | — |  |  | — |  |  | 566 |
Valuation allowance, end of period |  | — |  |  | — |  |  | — |  |  | — |
Mortgage servicing rights, net |  | $ | 3,944 |  |  | $ | 4,371 |  |  | $ | 3,944 |  |  | $ | 4,371 |
Fair value of mortgage servicing rights; end of period |  | $ | 5,701 |  |  | $ | 5,795 |  |  | $ | 5,701 |  |  | $ | 5,795 |

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- References No definition available. + Details
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