EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2021

Defined Benefit Plan Disclosure [Line Items]

Schedule of Expected Benefit Payments [Table Text Block]

Estimated future benefit payments for the BHB Plan are presented below:

	Amount
	(Dollars in thousands)
2022	$	606
2023	$	648
2024	$	623
2025	$	582
2026	$	579
2027-2031	$	3,216

Expected future benefit payments for the defined benefit supplemental executive retirement plans are presented below:

	Defined Benefit Supplemental Executive Retirement Plans Expected Benefit Payments
	(Dollars in thousands)
2022	$	471
2023	$	585
2024	$	1,235
2025	$	1,225
2026	$	1,214
2027-2031	$	5,953

Schedule of Multiemployer Plan

		Funding Status of Pension Plan		FIP/RP Status Pending/ Implemented	Surcharge Imposed	Expiration Date of Collective- Bargaining Agreement	Minimum Contributions Required for Future Periods
	EIN/Pension Plan Number	2021	2020
Pentegra defined benefit plan for financial institutions	13-5645888/333	At least 80 percent	At least 80 percent	No	No	N/A	$	—

Schedule of Multiemployer Plan Contributions

The Company’s contributions to the Pension Plans were as follows for the periods indicated:

			Required Contributions - Plan Year Allocation
	Cash Payment		2021-2022		2020-2021		2019-2020
	(Dollars in thousands)
2021	$	626	$	626	$	—	$	—
2020	$	929	$	—	$	929	$	—
2019	$	2,063	$	—	$	—	$	2,063

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]

Information pertaining to the BHB Plan is as follows:

	Years Ended December 31
	2021		2020
	(Dollars in thousands)
Change in plan assets:
Fair value of plan assets at beginning of year	$	12,225	$	11,653
Actual return on plan assets	1,480		1,333
Employer contribution	950		—
Benefits paid	(556)		(761)
Settlement payments	—		—
Fair value of plan assets at end of year	$	14,099	$	12,225
Change in benefit obligation:
Benefit obligation at beginning of year	15,052		13,687
Interest cost	344		416
Actuarial (gain) loss	(901)		1,710
Benefits paid	(556)		(761)
Settlement payments	—		—
Benefit obligation at end of year	$	13,939	$	15,052
Funded status and prepaid asset (accrued liability) at end of year	$	160	$	(2,827)

Schedule of Net Benefit Costs [Table Text Block]

	Years Ended December 31
	2021		2020
	(Dollars in thousands)
Interest cost	$	344	$	416
Expected return on plan assets	(891)		(908)
Amortization of net actuarial loss	208		541
Settlement loss	—		176
Net period pension cost (benefit)	$	(339)	$	225

Defined Benefit Plan, Plan Assets, Allocation [Table Text Block]

The fair value of major categories of the BHB Plan assets are summarized below:

			Fair Value Measurements at Reporting Date Using
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	December 31, 2021
	(Dollars in thousands)
Collective funds	$	1,542	1,542		$	—	$	—
Equity securities	3,391		3,391		—		—
Mutual funds	1,702		1,702		—		—
Total investments in the fair value hierarchy	$	6,635	$	6,635	$	—	$	—
Investments measured at net asset value (1)	7,464
	$	14,099
			Fair Value Measurements at Reporting Date Using
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	December 31, 2020
	(Dollars in thousands)
Collective funds	$	1,300	1,300		$	—	$	—
Equity securities	3,239		3,239		—		—
Mutual funds	1,506		1,506		—		—
Total investments in the fair value hierarchy	$	6,045	$	6,045	$	—	$	—
Investments measured at net asset value (1)	6,180
	$	12,225

(1)Under the Fair Value Measurements and Disclosure Topic of the FASB ASC, certain investments that were measured at fair value at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy.

Schedule of Supplemental Retirement Expense and Contributions Paid

The following table shows the defined benefit supplemental retirement expense, and the contributions paid to the plans which were used only to pay the current year benefits for the years indicated:

	2021		2020		2019
	(Dollars in thousands)
Retirement expense	$	2,275	$	1,770	$	1,356
Contributions paid	$	475	$	475	$	486

Schedule of Supplemental Executive Retirement Plans

The following table illustrates the status of the defined benefit supplemental executive retirement plans at December 31 for the years presented:

	Defined Benefit Supplemental Executive Retirement Benefits
	2021		2020		2019
	(Dollars in thousands)
Change in accumulated benefit obligation
Benefit obligation at beginning of year	$	20,752	$	17,361	$	14,963
Service cost	574		505		433
Interest cost	424		518		601
Actuarial (gain) loss	(1,777)		2,843		1,850
Benefits paid	(475)		(475)		(486)
Benefit obligation at end of year	$	19,498	$	20,752	$	17,361
Change in plan assets
Fair value of plan assets at beginning of year	$	—	$	—	$	—
Employer contribution	475		475		486
Benefits paid	(475)		(475)		(486)
Fair value of plan assets at end of year	$	—	$	—	$	—
Funded status at end of year	$	(19,498)	$	(20,752)	$	(17,361)
Assets	—		—		—
Liabilities	(19,498)		(20,752)		(17,361)
Funded status at end of year	$	(19,498)	$	(20,752)	$	(17,361)
Amounts recognized in accumulated other comprehensive income ("AOCI")
Net loss	$	3,002	$	5,881	$	3,509
Prior service cost	43		218		494
Amounts recognized in AOCI	$	3,045	$	6,099	$	4,003
Information for plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	$	19,498	$	20,752	$	17,361
Accumulated benefit obligation	$	19,498	$	20,752	$	17,361
Net periodic benefit cost
Service cost	$	574	$	505	$	433
Interest cost	424		518		601
Amortization of prior service cost	174		276		276
Recognized net actuarial loss	1,103		471		46
Net periodic benefit cost	$	2,275	$	1,770	$	1,356
Discount rate used for benefit obligation	1.28% - 2.57%		0.43% - 2.18%		2.00% - 3.04%
Discount rate used for net periodic benefit cost	0.43% - 2.18%		2.00% - 3.04%		3.24% - 4.09%
Rate of compensation increase	n/a		n/a		n/a