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FEDERAL AND STATE INCOME TAXES - Effective Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
FEDERAL AND STATE INCOME TAXES    
Income tax expense at statutory federal rate $ 6,942 $ 1,461
Federal income tax effects of:    
State income tax benefit (323) (44)
Per diem and other nondeductible meals and entertainment 1 378
Taxes related to prior years (22) 346
Non-deductible compensation 135 219
Loss carryback rate benefit 0 (628)
Other (108) (87)
Federal income tax expense 6,625 1,645
State income tax expense 1,663 564
Total income tax expense $ 8,288 $ 2,209
Effective income tax rate reconciliation (as a percent) 25.10% 31.80%