EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2023

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)
2024	$	509
2025	$	461
2026	$	462
2027	$	490
2028	$	483
2029-2033	$	2,600

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)
2024	$	1,277
2025	$	1,094
2026	$	1,091
2027	$	1,060
2028	$	1,047
2029-2033	$	5,685

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	2023	2022
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		2023-2024		2022-2023		2021-2022
	(Dollars in thousands)
2023	$	476	$	476	$	—	$	—
2022	$	499	$	—	$	499	$	—
2021	$	626	$	—	$	—	$	626

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
	2023		2022		2021
	(Dollars in thousands)
Change in plan assets:
Fair value of plan assets at beginning of year	$	9,889	$	14,099	$	12,225
Actual return on plan assets	509		(2,126)		1,480
Employer contribution	—		—		950
Benefits paid	(766)		(2,084)		(556)
Fair value of plan assets at end of year	$	9,632	$	9,889	$	14,099
Change in benefit obligation:
Benefit obligation at beginning of year	8,716		13,939		15,052
Interest cost	420		366		344
Actuarial loss (gain)	15		(3,505)		(901)
Benefits paid	(766)		(2,084)		(556)
Benefit obligation at end of year	$	8,385	$	8,716	$	13,939
Funded status at end of year	$	1,247	$	1,173	$	160

Schedule of Net Benefit Costs [Table Text Block]

	Years Ended December 31
	2023		2022		2021
	(Dollars in thousands)
Interest cost	$	420	$	366	$	344
Expected return on plan assets	(144)		(966)		(891)
Amortization of net actuarial (gain) loss	(17)		28		208
Settlement gain	(25)		(31)		—
Net period pension expense (benefit)	$	234	$	(603)	$	(339)

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

The key assumptions used to determine net periodic pension expense (benefit) are as follows:

	Years Ended December 31
	2023		2022		2021
Discount rate	4.97	%	2.68	%	2.35	%
Expected long-term rate of return on plan assets	1.50	%	7.00	%	7.00	%

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:

	2023		2022		2021
	(Dollars in thousands)
Retirement expense	$	703	$	1,681	$	2,275
Benefits paid	$	450	$	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
	2023		2022		2021
	(Dollars in thousands)
Change in accumulated benefit obligation
Benefit obligation at beginning of year	$	15,711	$	19,498	$	20,752
Service cost	380		561		574
Interest cost	761		492		424
Actuarial gain	(8)		(4,365)		(1,777)
Benefits paid	(450)		(475)		(475)
Benefit obligation at end of year	$	16,394	$	15,711	$	19,498
Change in plan assets
Fair value of plan assets at beginning of year	$	—	$	—	$	—
Employer contribution	450		475		475
Benefits paid	(450)		(475)		(475)
Fair value of plan assets at end of year	$	—	$	—	$	—
Funded status at end of year	$	(16,394)	$	(15,711)	$	(19,498)
Assets	—		—		—
Liabilities	(16,394)		(15,711)		(19,498)
Funded status at end of year	$	(16,394)	$	(15,711)	$	(19,498)
Amounts recognized in accumulated other comprehensive income ("AOCI")
Net (gain) loss	$	(1,518)	$	(1,970)	$	3,002
Prior service cost	—		22		43
Amounts recognized in AOCI	$	(1,518)	$	(1,948)	$	3,045
Information for plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	$	16,394	$	15,711	$	19,498
Accumulated benefit obligation	$	16,394	$	15,711	$	19,498
Net periodic benefit cost
Service cost	$	380	$	561	$	574
Interest cost	761		492		424
Amortization of prior service cost	22		22		174
Recognized net actuarial (gain) loss	(460)		606		1,103
Net periodic benefit cost	$	703	$	1,681	$	2,275
Discount rate used for benefit obligation	4.62% - 4.75%		4.67% - 4.93%		1.28% - 2.57%
Discount rate used for net periodic benefit cost	4.67% - 4.93%		1.28% - 2.57%		0.43% - 2.18%
Rate of compensation increase	n/a		n/a		n/a