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INCOME TAXES - Deferred tax assets and liabilities (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
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DEFERRED TAX ASSETS: |  |
Allowance for credit losses - loans | $ 3,161,000 | $ 2,256,000
Allowance for credit losses -securities | 202,000 |
Allowance for credit losses - unfunded commitments | 197,000 | 157,000
Unrealized investment security losses | 3,650,000 | 3,971,000
Premises and equipment | 678,000 | 955,000
Lease liabilities | 705,000 | 698,000
Interest rate hedges | 94,000 |
Other | 169,000 | 185,000
Total tax assets | 8,856,000 | 8,222,000
DEFERRED TAX LIABILITIES: |  |
Investment accretion | (95,000) | (107,000)
Lease right-of-use assets | (636,000) | (639,000)
Accrued pension obligation | (5,193,000) | (4,494,000)
Other | (253,000) | (193,000)
Total tax liabilities | (6,177,000) | (5,433,000)
Net deferred tax asset | 2,679,000 | 2,789,000
Valuation Allowance | 0 | $ 0
Unrecognized tax benefits | $ 0 |

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