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INCOME TAXES - Reconciliation of Income Tax Expense from Statutory Federal Income Tax Rate (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Difference between total income tax expense and the amount computed by applying the statutory Federal income tax rate to income before taxes:      
Income tax at statutory rate $ 1,195 $ 4,869 $ 1,924
State income taxes, net of Federal benefit 578 1,851 802
Excess stock compensation (benefit) expense (501) (147) 34
Non-deductible compensation 1,302 1,008 539
Oil and mineral depletion (130) (147) (108)
Permanent differences 9 10 26
Stock compensation true-up 0 0 641
Other (130) (51) (37)
Provision for income taxes $ 2,323 $ 7,393 $ 3,821
Effective tax rate 41.60% 31.90% 41.70%