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INCOME TAXES - Net Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax asset: |  |
Allowance for loan losses | $ 77 | $ 235
Net unrealized losses on available-for-sale securities | 181 |
Foreclosed assets | 44 | 33
Other | 95 | 58
Deferred tax assets | 397 | 326
Deferred tax liabilities: |  |
Net unrealized gains on available-for-sale securities |  | (29)
FHLB stock | (119) | (118)
FHLB debt modification discount | (206) | (244)
Premises and equipment, net | (401) | (357)
Deferred tax liabilities | (726) | (748)
Net deferred tax asset (liability) | $ (329) | $ (422)

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