OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES (Tables)

9 Months Ended

Sep. 30, 2023

Fair Value Disclosures [Abstract]

Schedule of Off-Balance Sheet Risks

The Corporation's maximum obligation to extend credit for loan commitments (unfunded loans and unused lines of credit) and standby letters of credit outstanding as of September 30, 2023 and December 31, 2022 were as follows:

	September 30, 2023				December 31, 2022
	Fixed Rate		Variable Rate		Fixed Rate		Variable Rate
Commitments to extended credit	$	117,790	$	429,686	$	126,594	$	441,008
Unused lines of credit	12,203		781,993		7,444		725,277
Standby letters of credit	17,429		1,963		16,124		1,603

Schedule of Allowance For Credit Losses

The following table presents activity in the allowance for credit losses on unfunded loan commitments for the three and nine months ended September 30, 2023 and 2022, respectively:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2023		2022		2023		2022
Beginning balance	$	718	$	586	$	603	$	0
Provision for credit losses on unfunded loan commitments (1)	33		55		148		641
Ending balance	$	751	$	641	$	751	$	641

(1) Excludes provision for credit losses related to the loan portfolio.