FINANCIAL INSTRUMENTS WITH OFF BALANCE SHEET RISK (Tables)

6 Months Ended

Jun. 30, 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):

	June 30, 2024				December 31, 2023
	Fixed		Variable		Fixed		Variable
Commitments to extend credit	$	10,477	$	14,039	$	5,327	$	6,966
Unused lines of credit		4,273		48,277		3,962		18,859
Totals	$	14,750	$	62,316	$	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 June 30, 2024
Beginning Balance:	$	390,000
(Release) provision for credit losses		(40,000	)
Ending Balance	$	350,000

	For the six months ended June 30, 2024
Beginning Balance:	$	135,000
Impact of merger with CBOA Financial, Inc.		222,000
(Release) provision for credit losses		(7,000	)
Ending Balance	$	350,000