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OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES (Tables) | 3 Months Ended
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Mar. 31, 2024
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 March 31, 2024 and December 31, 2023 were as follows:
| March 31, 2024 |  | December 31, 2023
| Fixed Rate |  | Variable Rate |  | Fixed Rate |  | Variable Rate
Commitments to extended credit | $ | 107,587 |  |  | $ | 346,930 |  |  | $ | 111,526 |  |  | $ | 370,437 |
Unused lines of credit | 22,066 |  |  | 803,451 |  |  | 11,219 |  |  | 789,534 |
Standby letters of credit | 20,832 |  |  | 3,264 |  |  | 18,649 |  |  | 2,480 |
Schedule of Allowance For Credit Losses | The following table presents activity in the allowance for credit losses on unfunded loan commitments for the three months ended March 31, 2024 and 2023, respectively:
| Three Months Ended |  |
| March 31, |  |
| 2024 |  | 2023 |  |  |  |
Beginning balance | $ | 759 |  |  | $ | 603 |  |  |  |  |
Provision for credit losses on unfunded loan commitments (1) | (24) |  |  | 59 |  |  |  |  |
Ending balance | $ | 735 |  |  | $ | 662 |  |  |  |  |
(1) Excludes provision for credit losses related to the loan portfolio.

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- Definition Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which are not recognized in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-11 + Details
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