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INCOME TAXES - Summary of Net Deferred Tax Asset And Liability (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Bad debts $ 18,384 $ 18,561
Pension and deferred compensation liability 1,823 2,272
Nonaccrual loan interest 494 256
Long-term incentive plan 2,342 2,894
Lease liability 1,199 1,354
Deferred loan fees 781 572
Accrued legal reserve 635 819
Net operating loss carryforward 913 0
Other 591 1,130
Deferred tax asset 27,162 27,858
Deferred tax liabilities:    
Depreciation 3,645 4,257
Loan servicing rights 570 694
State taxes 949 786
Intangible assets 1,270 1,270
REIT spillover dividend 2,140 1,290
Prepaid expenses 801 988
Lease right of use 1,199 1,354
Other 480 585
Deferred tax liability 11,054 11,224
Valuation allowance 0 0
Net deferred tax asset $ 16,108 $ 16,634