FINANCIAL INSTRUMENTS WITH OFF BALANCE SHEET RISK (Tables)

3 Months Ended

Mar. 31, 2024

Investments, All Other Investments [Abstract]

Schedule of Financial Instruments with Off-Balance-Sheet Risk

Contractual or notional amounts of financial instruments representing off-balance-sheet credit risk are as follows as of the dates indicated (dollars in thousands):

	March 31,				December 31,
	2024				2023
	Fixed		Variable		Fixed		Variable
Commitments to extend credit	$	15,981	$	17,032	$	5,327	$	6,966
Unused lines of credit		3,673		49,483		3,962		18,859
Totals	$	19,654	$	66,515	$	9,289	$	25,825

Schedule of Credit Losses on Off-Balance Sheet Credit

Allowance for Credit Losses on Off-Balance Sheet Credit Exposures

	For the three months ended March 31, 2024
Beginning Balance:	$	135,000
Impact of merger with CBOA Financial, Inc.		222,000
(Release) provision for credit losses		33,000
Ending Balance	$	390,000