BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2022

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of adoption

	January 1, 2022 As Reported		January 1, 2022 Pre-Topic 326		Impact of Topic 326
Assets	Under Topic 326		Adoption		Adoption
Allowance for credit losses on debt securities held-to-maturity	$	72	$	—	$	72
Loans
Commercial	$	1,728	$	5,667	$	(3,939)
Construction and development		2,328		4,448		(2,120)
Home equity		455		279		176
One-to-four-family		3,656		1,424		2,232
Multi-family		1,397		2,980		(1,583)
Indirect home improvement		9,394		3,540		5,854
Marine		900		702		198
Other consumer		64		38		26
Commercial and industrial		2,727		5,953		(3,226)
Warehouse lending		127		583		(456)
Unallocated		—		21		(21)
Allowance for credit losses on loans	$	22,776	$	25,635	$	(2,859)
Liabilities
Allowance for credit losses on unfunded loan commitments	$	2,908	$	499	$	2,409
Total					$	(378)