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INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of Income Tax Expense
Income tax expense consists of the following:
Years Ended December 31,

20242023
Current
$11,567$12,007
Deferred(843)(2,939)
    Income tax expense$10,724$9,068
Schedule of Effective Income Tax Rate Reconciliation A reconciliation of the differences as of December 31, 2024 and 2023 is as follows:
Years Ended December 31,

20242023
Income tax expense at federal statutory rate$9,574$8,614
   State income tax 1,7931,530
   Tax exempt income(13)(80)
   Investment tax credit(675)(675)
   Other45(321)
      Income tax expense $10,724$9,068
Schedule of Deferred Income Taxes
The components of deferred income taxes are as follows:
December 31,

20242023
Deferred income tax assets:
   Funded credit loss reserves$6,910$6,371
   Unfunded credit loss reserves367324
   Deferred compensation1,7211,445
   Intangible assets created from asset purchase1622
   Loans purchased at a premium36618
   Restricted stock417317
   Deferred origination fees1,7441,612
   Fair market adjustments8637 
   Employee retention credit—1,016 
   Unrealized loss on securities available for sale2,7882,944 
   Other18936 
15,381 14,112
Deferred income tax liabilities:
   Loans purchased at a discount80 90
   Depreciation767 174
   Intangible assets created from stock purchase2,337 235
   Investment tax credit250 230 
   Employee retention credit7 — 
   Other66 — 
3,507 729
      Net deferred income tax asset$11,874 $13,383