FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Tables)

9 Months Ended

Sep. 30, 2023

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 September 30, 2023, and December 31, 2022, these financial instruments consisted of the following:

($ in thousands)	September 30, 2023				December 31, 2022
	Fixed Rate		Variable Rate		Fixed Rate		Variable Rate
Commitments to make loans	$	54,323	$	31,508	$	43,227	$	15,758
Unused lines of credit	259,705		641,896		243,043		404,025
Standby letters of credit	15,975		12,556		4,260		9,909

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 September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Balance at beginning of period	$	2,075	$	1,220	$	1,325	$	1,070
Credit loss expense related to OBSC exposures	—		—		750		150
Balance at end of period	$	2,075	$	1,220	$	2,075	$	1,220