EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2022

Defined Benefit Plan Disclosure [Line Items]

Schedule of Expected Benefit Payments [Table Text Block]

stimated future benefit payments for the BHB Plan. These payments were calculated prior to the approval of the BHB Plan's termination.

	Amount
	(Dollars in thousands)
2023	$	546
2024	$	445
2025	$	453
2026	$	458
2027	$	488
2028-2032	$	2,731

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)
2023	$	471
2024	$	1,202
2025	$	1,241
2026	$	1,230
2027	$	1,191
2028-2032	$	6,102

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	2022	2021
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
	Contribution		2022-2023		2021-2022		2020-2021
	(Dollars in thousands)
2022	$	499	$	499	$	—	$	—
2021	$	626	$	—	$	626	$	—
2020	$	929	$	—	$	—	$	929

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
	2022		2021
	(Dollars in thousands)
Change in plan assets:
Fair value of plan assets at beginning of year	$	14,099	$	12,225
Actual return on plan assets	(2,126)		1,480
Employer contribution	—		950
Benefits paid	(2,084)		(556)
Settlement payments	—		—
Fair value of plan assets at end of year	$	9,889	$	14,099
Change in benefit obligation:
Benefit obligation at beginning of year	13,939		15,052
Interest cost	366		344
Actuarial gain	(3,505)		(901)
Benefits paid	(2,084)		(556)
Settlement payments	—		—
Benefit obligation at end of year	$	8,716	$	13,939
Funded status at end of year	$	1,173	$	160

Schedule of Net Benefit Costs [Table Text Block]

	Years Ended December 31
	2022		2021
	(Dollars in thousands)
Interest cost	$	366	$	344
Expected return on plan assets	(966)		(891)
Amortization of net actuarial loss	28		208
Settlement gain	(31)		—
Net period pension benefit	$	(603)	$	(339)

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

The fair value of major categories of the BHB Plan assets as of December 31, 2021 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

(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:

	2022		2021		2020
	(Dollars in thousands)
Retirement expense	$	1,681	$	2,275	$	1,770
Benefits paid	$	475	$	475	$	475

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
	2022		2021		2020
	(Dollars in thousands)
Change in accumulated benefit obligation
Benefit obligation at beginning of year	$	19,498	$	20,752	$	17,361
Service cost	561		574		505
Interest cost	492		424		518
Actuarial (gain) loss	(4,365)		(1,777)		2,843
Benefits paid	(475)		(475)		(475)
Benefit obligation at end of year	$	15,711	$	19,498	$	20,752
Change in plan assets
Fair value of plan assets at beginning of year	$	—	$	—	$	—
Employer contribution	475		475		475
Benefits paid	(475)		(475)		(475)
Fair value of plan assets at end of year	$	—	$	—	$	—
Funded status at end of year	$	(15,711)	$	(19,498)	$	(20,752)
Assets	—		—		—
Liabilities	(15,711)		(19,498)		(20,752)
Funded status at end of year	$	(15,711)	$	(19,498)	$	(20,752)
Amounts recognized in accumulated other comprehensive income ("AOCI")
Net (gain) loss	$	(1,970)	$	3,002	$	5,881
Prior service cost	22		43		218
Amounts recognized in AOCI	$	(1,948)	$	3,045	$	6,099
Information for plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	$	15,711	$	19,498	$	20,752
Accumulated benefit obligation	$	15,711	$	19,498	$	20,752
Net periodic benefit cost
Service cost	$	561	$	574	$	505
Interest cost	492		424		518
Amortization of prior service cost	22		174		276
Recognized net actuarial loss	606		1,103		471
Net periodic benefit cost	$	1,681	$	2,275	$	1,770
Discount rate used for benefit obligation	4.67% - 4.93%		1.28% - 2.57%		0.43% - 2.18%
Discount rate used for net periodic benefit cost	1.28% - 2.57%		0.43% - 2.18%		2.00% - 3.04%
Rate of compensation increase	n/a		n/a		n/a