EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2022

Pension Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan

(in thousands)	2022		2021
Change in projected benefit obligation:
Projected benefit obligation at beginning of year	$	8,601	$	9,650
Interest cost		236		233
Actuarial loss		(2,114)		(406)
Benefits paid		(326)		(326)
Settlements		(152)		(550)
Projected benefit obligation at end of year		6,245		8,601
Change in fair value of plan assets:
Fair value of plan assets at beginning of year		12,422		12,040
Expected return on plan assets		(2,900)		1,258
Benefits paid		(326)		(326)
Settlements		(152)		(550)
Fair value of plan assets at end of year		9,044		12,422
Overfunded status	$	(2,799)	$	(3,821)
Amounts recognized in consolidated balance sheet:
Other assets	$	2,799	$	3,821

Schedule of Net Benefit Costs

(in thousands)	2022		2021
Interest cost	$	236	$	233
Expected return on plan assets		(612)		(712)
Net periodic pension benefit	$	(376)	$	(479)

Amounts recognized in other comprehensive income for the years ended December 31, 2022 and 2021 included:

(in thousands)	2022		2021
Net actuarial loss (gain)	$	1,391	$	(953)
Net period pension benefit (credit)		(376)		(479)
Total recognized in other comprehensive income	$	1,015	$	(1,432)

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)

(in thousands)	2022		2021
Net actuarial loss (gain)	$	1,391	$	(953)
Prior service cost		119		1,072
Total accumulated other comprehensive loss (pre-tax)	$	1,510	$	119

Schedule of Assumptions Used

	2022		2021
Projected benefit obligation
Discount rate	5.23	%	2.80	%
Net periodic pension cost
Discount rate	2.80	%	2.46	%
Long-term rate of return on plan assets	5.00		6.00

Schedule of Allocation of Plan Assets

	2022
(in thousands)	Total		Level 1		Level 2
Equity mutual funds:
Large-cap	$	660	$	660	$	—
Mid-cap		210		210		—
Small-cap		214		214		—
International		420		420		—
Fixed income funds:
Fixed-income - core plus		—		—		—
Intermediate duration		—		—		—
Long duration		6,294		6,294		—
Common stock		724		724		—
Common/collective trusts - large-cap		206		—		206
Cash equivalents - money market		316		316		—
Total	$	9,044	$	8,838	$	206

	2021
(in thousands)	Total		Level 1		Level 2
Equity mutual funds:
Large-cap	$	952	$	952	$	—
Mid-cap		296		296		—
Small-cap		302		302		—
International		573		573		—
Fixed income funds:
Long duration		9,042		9,042		—
Common stock		653		653		—
Common/collective trusts - large-cap		244		—		244
Cash equivalents - money market		360		360		—
Total	$	12,422		12,178	$	244

Schedule of Expected Benefit Payments

(in thousands)	Payments
2023	$	347
2024		345
2025		341
2026		405
2027		407
2028-2032		2,206
Total	$	4,051

Non-qualified Supplemental Executive Retirement Plan

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan

(in thousands)	2022		2021
Change in benefit obligation:
Projected benefit obligation at beginning of year	$	2,606	$	2,969
Service cost		—		—
Interest cost		54		44
Actuarial (gain) loss		(307)		(147)
Benefits paid		(260)		(260)
Projected benefit obligation at end of year	$	2,093	$	2,606
Change in fair value of plan assets:
Fair value of plan assets at beginning of year	$	—	$	—
Expected return on plan assets		—		—
Contributions by employer		260		260
Benefits paid		(260)		(260)
Fair value of plan assets at end of year	$	—	$	—
Underfunded status	$	2,093	$	2,606
Amounts recognized in consolidated balance sheet
Other liabilities	$	2,093	$	2,606

Schedule of Net Benefit Costs

(in thousands)	2022		2021
Interest cost	$	54	$	44
Expected return on plan assets		—		—
Amortization of unrecognized actuarial loss		37		43
Net periodic benefit cost	$	91	$	87

Amounts recognized in other comprehensive income for the years ended December 31, 2022 and 2021 included:

(in thousands)	2022		2021
Net actuarial (gain) loss	$	(382)	$	(137)
Amortization of unrecognized actuarial loss		(37)		(43)
Total recognized in other comprehensive loss	$	(419)	$	(180)

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)

(in thousands)	2022		2021
Accumulated other comprehensive loss at beginning of the year (pre-tax)	$	599	$	779
Actuarial (gain) loss		(382)		(137)
Amortization of actuarial loss		(37)		(43)
Accumulated other comprehensive loss at end of year (pre-tax)	$	180	$	599

Schedule of Assumptions Used

	2022		2021
Discount rate beginning of year	2.12	%	1.56	%
Discount rate end of year	4.92		2.12

Schedule of Expected Benefit Payments

(in thousands)	Payments
2023	$	260
2024		260
2025		231
2026		221
2027		221
2028-2032		1,106
Total	$	2,299