FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Tables)

6 Months Ended

Jun. 30, 2022

Risks and Uncertainties [Abstract]

Schedule of financial instruments with off-balance sheet risk

The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. At June 30, 2022, and December 31, 2021 these financial instruments consisted of the following:

($ in thousands)	June 30, 2022				December 31, 2021
	Fixed Rate		Variable Rate		Fixed Rate		Variable Rate
Commitments to make loans	$	102,763	$	5,582	$	80,760	$	23,946
Unused lines of credit	270,342		314,136		213,332		309,791
Standby letters of credit	4,045		9,256		2,586		9,737

Schedule of changes in the ACL on OBSC exposures

Changes in the ACL on OBSC exposures were as follows for the presented periods:

($ in thousands)	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Balance at beginning of period	$	1,070	$	718	$	1,070	$	—
Adoption of ASU 326	—		—		—		718
Credit loss expense related to OBSC exposures	150		—		150		—
Balance at end of period	$	1,220	$	718	$	1,220	$	718