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INCOME TAXES - Reconciliation (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2023 | Sep. 30, 2023 | Jun. 30, 2023 | Mar. 31, 2023 | Dec. 31, 2022 | Sep. 30, 2022 | Jun. 30, 2022 | Mar. 31, 2022 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
AMOUNT |  |  |  |  |  |  |  |  |  |  |
Income tax expense (benefit) based on federal statutory rate |  |  |  |  |  |  |  |  | $ (921) | $ 1,932 | $ 1,843
Tax exempt income |  |  |  |  |  |  |  |  | (237) | (244) | (253)
Other |  |  |  |  |  |  |  |  | 116 | 65 | 112
Income tax expense (benefit) | $ (1,477) | $ 124 | $ (61) | $ 372 | $ 126 | $ 526 | $ 496 | $ 605 | $ (1,042) | $ 1,753 | $ 1,702
RATE |  |  |  |  |  |  |  |  |  |  |
Income tax expense (benefit) based on federal statutory rate |  |  |  |  |  |  |  |  | 21.00% | 21.00% | 21.00%
Tax exempt income |  |  |  |  |  |  |  |  | (5.40%) | 2.60% | 2.90%
Other |  |  |  |  |  |  |  |  | (2.70%) | 0.70% | 1.30%
Total expense for income taxes |  |  |  |  |  |  |  |  | 23.70% | 19.10% | 19.40%

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