INCOME TAXES - Summary of Net Deferred Tax Asset And Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Bad debts	$ 18,561	$ 17,321
Pension and deferred compensation liability	2,272	2,351
Nonaccrual loan interest	256	600
Long-term incentive plan	2,894	1,896
Lease liability	1,354	1,078
Deferred loan fees	572	771
Accrued legal reserve	819	0
Other	1,130	191
Deferred tax asset	27,858	24,208
Deferred tax liabilities:
Depreciation	4,257	4,279
Loan servicing rights	694	717
State taxes	786	679
Intangible assets	1,270	1,270
REIT spillover dividend	1,290	1,180
Prepaid expenses	988	952
Lease right of use	1,354	1,078
Other	585	194
Deferred tax liability	11,224	10,349
Valuation allowance	0	0
Net deferred tax asset	$ 16,634	$ 13,859