FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Tables)

9 Months Ended

Sep. 30, 2024

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, 2024, and December 31, 2023, these financial instruments consisted of the following:

($ in thousands)	September 30, 2024				December 31, 2023
	Fixed Rate		Variable Rate		Fixed Rate		Variable Rate
Commitments to make loans	$	34,997	$	50,348	$	34,380	$	50,226
Unused lines of credit	165,324		729,288		231,335		605,646
Standby letters of credit	13,346		15,514		15,573		13,114

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,
	2024		2023		2024		2023
Balance at beginning of period	$	2,075	$	2,075	$	2,075	$	1,325
Credit loss expense related to OBSC exposures	—		—		—		750
Balance at end of period	$	2,075	$	2,075	$	2,075	$	2,075