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LOANS
 9 Months Ended
Sep. 30, 2024
Receivables [Abstract]  
LOANS LOANS
Loans HFI, at amortized cost, at September 30, 2024 and December 31, 2023 were as follows:
September 30,
2024		December 31,
2023
Real estate:
Residential
$321,740 $264,126 
Commercial
292,026 293,595 
Construction and land
33,784 26,272 
Commercial and industrial
200,212 177,566 
Commercial and industrial - PPP
1,656 3,202 
Consumer and other
92,546 47,287 
Loans HFI, at amortized cost, gross
941,964 812,048 
Deferred loan costs, net
18,060 14,707 
Discount on government guaranteed loans sold(1)
(7,880)(7,040)
Premium on loans purchased, net
3,860 4,503 
Allowance for credit losses
(14,186)(13,497)
Net loans HFI, at amortized cost$941,818 $810,721 
(1) The Company allocates the retained portion of loans sold based on relative fair value of the retained portion and the sold portion, which results in a discount on the retained portion.