SHARE-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Components of Share Based Compensation Awards

The following table summarizes the components of the Corporation’s share-based compensation awards recorded as an expense and the income tax benefit of such awards. For the years ended 2023 and 2022, RSAs vested at a stock price higher than the grant date stock price resulting in recognition of income tax benefit at vesting of $126,000 and $86,000, respectively. In 2021, the Corporation had RSAs vest primarily at a stock price that was lower than the grant date stock price, which resulted in the recognition of income tax expense at vesting of $112,000.

	Years Ended December 31,
	2023		2022		2021
Stock and ESPP Options
Pre-tax compensation expense	$	103	$	95	$	155
Income tax benefit	(62)		(74)		(92)
Stock and ESPP option expense, net of income taxes	$	41	$	21	$	63
Restricted Stock Awards
Pre-tax compensation expense	$	5,055	$	4,557	$	4,607
Income tax benefit	(1,188)		(1,043)		(855)
Restricted stock awards expense, net of income taxes	$	3,867	$	3,514	$	3,752
Total Share-Based Compensation:
Pre-tax compensation expense	$	5,158	$	4,652	$	4,762
Income tax benefit	(1,250)		(1,117)		(947)
Total share-based compensation expense, net of income taxes	$	3,908	$	3,535	$	3,815

Schedule of Stock Option Activity Under Stock Option Plans

Stock option activity under the Corporation’s stock option plans, as of December 31, 2023, and changes during the year ended December 31, 2023, were as follows:

	Number of Shares	Weighted-Average Exercise Price		Weighted Average Remaining Contractual Term (in Years)	Aggregate Intrinsic Value
Outstanding at January 1, 2023	155,100	$	18.89
Exercised	(65,025)	$	17.07
Outstanding December 31, 2023	90,075	$	20.21	1.92	$	1,519,912
Vested and Expected to Vest at December 31, 2023	90,075	$	20.21	1.92	$	1,519,912
Exercisable at December 31, 2023	90,075	$	20.21	1.92	$	1,519,912

Schedule of Unvested RSAs Outstanding

The following table summarizes information on unvested RSAs outstanding as of December 31, 2023:

	Number of Shares	Weighted-Average Grant Date Fair Value
Unvested RSAs at January 1, 2023	416,705	$	36.97
Granted	172,573	$	31.93
Forfeited	(2,975)	$	34.58
Vested	(133,877)	$	27.25
Unvested RSAs at December 31, 2023	452,426	$	37.94