Sierra Bancorp (BSRR) 10-K 11 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Mar. 01, 2016	Jun. 30, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	SIERRA BANCORP
Entity Central Index Key	1,130,144
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 201
Trading Symbol	BSRR
Entity Common Stock, Shares Outstanding		13,268,928

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and due from banks	$ 46,627	$ 48,405
Interest-bearing deposits in banks	1,996	1,690
Cash and cash equivalents	48,623	50,095
Securities available-for-sale	507,582	511,883
Loans and leases:
Gross loans and leases	1,132,856	970,653
Allowance for loan and lease losses	(10,423)	(11,248)
Deferred loan and lease fees, net	2,169	1,651
Net loans and leases	1,124,602	961,056
Premises and equipment, net	21,990	21,853
Foreclosed assets	3,193	3,991
Goodwill	6,908	6,908
Other intangible assets, net	930	1,064
Company owned life insurance	44,140	42,989
Other assets	38,569	37,481
Total Assets	1,796,537	1,637,320
Deposits:
Non-interest bearing	432,251	390,897
Interest bearing	1,032,377	975,798
Total deposits	1,464,628	1,366,695
Repurchase agreements	9,405	7,251
Short-term borrowings	75,300	18,200
Long-term borrowings	2,000	6,000
Subordinated debentures	30,928	30,928
Other liabilities	23,936	21,155
Total Liabilities	$ 1,606,197	$ 1,450,229
Commitments and contingent liabilities (Note 12)
Shareholders' equity
Serial Preferred stock, no par value; 10,000,000 shares authorized; none issued
Common stock, no par value; 24,000,000 shares authorized; 13,254,088 and 13,689,181 shares issued and outstanding in 2015 and 2014 respectively	$ 62,404	$ 64,153
Additional paid-in capital	2,689	2,605
Retained earnings	122,701	116,026
Accumulated other comprehensive income, net of taxes of $1,846 in 2015 and $3,011 in 2014	2,546	4,307
Total shareholders' equity	190,340	187,091
Total liabilities and shareholders' equity	$ 1,796,537	$ 1,637,320

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Serial Preferred stock, no par value	$ 0	$ 0
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, No Par Value	$ 0	$ 0
Common Stock, Shares Authorized	24,000,000	24,000,000
Common Stock, Shares, Issued	13,254,088	13,689,181
Common Stock, Shares, Outstanding	13,254,088	13,689,181
Accumulated Other Comprehensive Income Loss Tax	$ 1,846	$ 3,011

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Interest and dividend income
Loans and leases, including fees	$ 51,512	$ 44,380	$ 44,030
Taxable securities	8,192	7,653	4,899
Tax-exempt securities	2,953	2,936	2,737
Dividend income on securities	19	90	17
Federal funds sold and other	31	62	102
Total interest income	62,707	55,121	51,785
Interest expense
Deposits	1,785	2,064	2,455
Short-term borrowings	66	25	19
Long-term borrowings	13	4	33
Subordinated debentures	717	703	714
Total interest expense	2,581	2,796	3,221
Net interest income	60,126	52,325	48,564
Provision for loan and lease losses	0	350	4,350
Net interest income after provision for loan and lease losses	60,126	51,975	44,214
Non-interest income
Service charges on deposits	9,399	8,275	9,022
Gain on sale of loans	6	3	129
Credit card fees	463	451	462
Checkcard fees	4,234	3,908	3,749
Net gains on sale of securities available-for-sale	666	667	6
Increase in cash surrender value of life insurance	907	1,278	1,787
Other income	2,040	1,249	1,908
Total non-interest income	17,715	15,831	17,063
Non-interest expense
Salaries and employee benefits	24,871	22,926	21,920
Occupancy and equipment	6,899	6,344	6,274
Acquisition costs	101	2,070	0
Other	18,832	15,035	16,621
Total non-interest expense	50,703	46,375	44,815
Income before income taxes	27,138	21,431	16,462
Provision for income taxes	9,071	6,191	3,093
Net income	$ 18,067	$ 15,240	$ 13,369
Earnings per share
Basic (per share)	$ 1.34	$ 1.09	$ 0.94
Diluted (per share)	$ 1.33	$ 1.08	$ 0.94
Weighted average shares outstanding, basic (shares)	13,460,605	14,001,958	14,155,927
Weighted average shares outstanding, diluted (shares)	13,585,110	14,136,486	14,290,150

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Income		$ 18,067	$ 15,240	$ 13,369
Unrealized gains on securities:
Unrealized holding gain (loss) arising during period		(2,224)	7,257	(5,588)
Reclassification adjustment for gain included in net income	[1]	(666)	(667)	(6)
Other comprehensive income (loss), before tax		(2,890)	6,590	(5,594)
Income tax (expense) benefit related to items of other comprehensive income		1,129	(2,712)	2,303
Total other comprehensive income (loss), net of tax		(1,761)	3,878	(3,291)
Comprehensive Income		$ 16,306	$ 19,118	$ 10,078
[1]	Amounts are included in net gains on securities available-for-sale on the Consolidated Statements of Income in non-interest income. Income tax expense associated with the reclassification adjustment for the years ended 2015, 2014 and 2013 was $280 thousand, $274 thousand and $2 thousand respectively.

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reclassification adjustment for gain on securities available-for-sale included in net income, tax	$ 280	$ 274	$ 2

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]
Balance at Dec. 31, 2012	$ 173,892	$ 64,384	$ 2,660	$ 103,128	$ 3,720
Balance (in shares) at Dec. 31, 2012		14,106,959
Net Income	13,369			13,369
Other comprehensive loss, net of tax	(3,291)				(3,291)
Exercise of stock options and related tax benefit	1,116	$ 1,396	(280)
Exercise of stock options and related tax benefit (in shares)		110,240
Stock compensation costs	268		268
Cash dividends	(3,680)			(3,680)
Balance at Dec. 31, 2013	181,674	$ 65,780	2,648	112,817	429
Balance (in shares) at Dec. 31, 2013		14,217,199
Net Income	15,240			15,240
Other comprehensive loss, net of tax	3,878				3,878
Exercise of stock options and related tax benefit	1,076	$ 1,300	(224)
Exercise of stock options and related tax benefit (in shares)		95,330
Stock compensation costs	181		181
Stock repurchase	(10,183)	$ (2,927)		(7,256)
Stock repurchase (in shares)		(623,348)
Cash dividends	(4,775)			(4,775)
Balance at Dec. 31, 2014	187,091	$ 64,153	2,605	116,026	4,307
Balance (in shares) at Dec. 31, 2014		13,689,181
Net Income	18,067			18,067
Other comprehensive loss, net of tax	(1,761)				(1,761)
Exercise of stock options and related tax benefit	526	$ 477	49
Exercise of stock options and related tax benefit (in shares)		37,240
Stock compensation costs	35		35
Stock repurchase	(7,956)	$ (2,226)		(5,730)
Stock repurchase (in shares)		(472,333)
Cash dividends	(5,662)			(5,662)
Balance at Dec. 31, 2015	$ 190,340	$ 62,404	$ 2,689	$ 122,701	$ 2,546
Balance (in shares) at Dec. 31, 2015		13,254,088

CONSOLIDATED STATEMENTS OF CHA8

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Common Stock, Dividends, Per Share, Declared	$ 0.42	$ 0.34	$ 0.26

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 18,067	$ 15,240	$ 13,369
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on investment of securities	(666)	(667)	(6)
Gain on sales of loans	(6)	(3)	(129)
Loss (gain) on disposal of fixed assets	62	(4)	(15)
(Gain) loss on sale of foreclosed assets	(259)	(2,253)	223
Writedown of foreclosed assets	221	452	730
Share-based compensation expense	35	181	268
Provision for loan losses	0	350	4,350
Depreciation and amortization	2,272	2,107	2,131
Net amortization on securities premiums and discounts	6,932	6,607	8,177
Decrease in unearned net loan fees	518	129	366
Increase in cash surrender value of life insurance policies	(1,151)	(1,475)	(1,417)
Proceeds from sales of loans	323	108	5,459
Originations of loans held for sale	(317)	0	(5,225)
Decrease in interest receivable and other assets	1,219	5,884	2,225
Increase in other liabilities	758	3,453	1,514
Deferred income tax provision (benefit)	1,629	(1,151)	2,360
Excess tax provision (benefit) from equity based compensation	146	(224)	(280)
Net cash provided by operating activities	29,783	28,734	34,100
Cash flows from investing activities:
Maturities of securities available for sale	580	1,620	1,724
Proceeds from sales/calls of securities available for sale	39,831	29,452	4,135
Purchases of securities available for sale	(136,459)	(150,515)	(160,251)
Principal paydowns on securities available for sale	91,193	77,442	95,772
Net (purchases) redemption of FHLB stock	(504)	(190)	438
(Increase) decrease in loans receivable, net	(165,061)	(107,734)	64,868
Purchases of premises and equipment, net	(2,530)	(2,379)	(667)
Proceeds from sales of foreclosed assets	1,833	6,854	15,023
Proceeds from sales of fixed assets	59	4	0
Cash acquired in bank acquisition	0	514	0
Net cash used in investing activities	(171,058)	(144,932)	21,042
Cash flows from financing activities:
Increase in deposits	97,933	84,244	145
Increase (decrease) in borrowed funds	53,100	16,200	(41,650)
Increase in repurchase agreements	2,154	1,277	4,555
Cash dividends paid	(5,662)	(4,775)	(3,680)
Repurchases of common stock	(7,956)	(10,183)	0
Stock options exercised	380	1,300	1,396
Excess tax (benefit) provision from equity based compensation	(146)	224	280
Net cash provided by financing activities	139,803	88,287	(38,954)
(Decrease) increase in cash and due from banks	(1,472)	(27,911)	16,188
Cash and cash equivalents, beginning of year	50,095	78,006	61,818
Cash and cash equivalents, end of year	48,623	50,095	78,006
Cash paid during the year for:
Interest	1,957	2,845	3,340
Income taxes	6,390	1,800	0
Non-cash investing activities
Real estate acquired through foreclosure	1,004	842	4,990
Change in unrealized net (losses) gains on Securities available-for-sale	(2,890)	6,590	(5,594)
Assets acquired (liabilities assumed) in bank acquisition:
Cash and cash equivalents	0	15,852	0
Securities	0	44,187	0
Federal Home Loan Bank stock	0	860	0
Loans	0	61,573	0
Premises and equipment	0	1,188	0
Core deposit intangibles	0	1,075	0
Goodwill	0	1,364	0
Other assets	0	5,719	0
Deposits	0	(108,272)	0
Federal Home Loan Bank advances	0	(8,000)	0
Other liabilities	$ 0	$ (208)	$ 0

THE BUSINESS OF SIERRA BANCORP

THE BUSINESS OF SIERRA BANCORP	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
THE BUSINESS OF SIERRA BANCORP	1. THE BUSINESS OF SIERRA BANCORP Sierra Bancorp (the “Company”) is a California corporation registered as a bank holding company under the Bank Holding Company Act of 1956, as amended, and is headquartered in Porterville, California. The Company was incorporated in November 2000 and acquired all of the outstanding shares of Bank of the Sierra (the “Bank”) in August 2001. The Company’s principal subsidiary is the Bank, and the Company exists primarily for the purpose of holding the stock of the Bank and of such other subsidiaries it may acquire or establish. The Company’s only other direct subsidiaries are Sierra Statutory Trust II, which was formed in March 2004 solely to facilitate the issuance of capital trust pass-through securities, and Sierra Capital Trust III, which was formed in June 2006 for the same purpose. The Bank operates twenty-eight full service branch offices, an online branch, a real estate industries group, an agricultural credit division, an SBA lending unit, and one loan production office. The Bank’s deposits are insured by the Federal Deposit Insurance Corporation (FDIC) up to applicable legal limits. The Bank maintains a diversified loan portfolio comprised of agricultural, commercial, consumer, real estate construction and mortgage loans. Loans are made primarily within the market area of the South Central San Joaquin Valley of California, specifically, Tulare, Fresno, Kern, Kings, and Madera counties, however, the Bank recently expanded into the Southern California corridor stretching from Santa Paula to Santa Clarita in the counties of Ventura and Los Angeles. These areas have diverse economies with principal industries being agriculture, real estate and light manufacturing.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Bank of the Sierra. All significant intercompany balances and transactions have been eliminated. Certain reclassifications have been made to prior years' balances to conform to classifications used in 2015. The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (U.S. GAAP) and prevailing practices within the banking industry. In accordance with U.S. GAAP, the Company’s investments in Sierra Statutory Trust II and Sierra Capital Trust III are not consolidated and are accounted for under the equity method and included in other assets on the consolidated balance sheet. The subordinated debentures issued and guaranteed by the Company and held by the trusts are reflected on the Company’s consolidated balance sheet. The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. Material estimates that are particularly susceptible to significant changes in the near-term relate to the determination of the allowance for loan and lease losses and the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans. In connection with the determination of the allowances for loan and lease losses and other real estate, management obtains independent appraisals for significant properties, evaluates the overall loan portfolio characteristics and delinquencies and monitors economic conditions. For purposes of reporting cash flows, cash and cash equivalents include cash and deposits with other financial institutions with maturities fewer than 90 days, and federal funds sold. Net cash flows are reported for customer loan and deposit transactions, interest bearing deposits in other financial institutions, and fed funds purchased and repurchase agreements. Debt securities may be classified as held to maturity and carried at amortized cost when management has the positive ability and intent to hold them to maturity. Debt securities are classified as available for sale when they might be sold before maturity. Equity securities with readily determinable fair values are classified as available for sale. Securities available for sale are carried at fair value with unrealized holding gains and losses reported in other comprehensive income, net of tax. Interest income includes amortization of purchase premium or discount. Premiums or discounts on securities are amortized on the level-yield method without anticipating prepayments. Gains and losses on sales are recorded on the trade date and determined using the specific identification method. Management determines the appropriate classification of its investments at the time of purchase and may only change the classification in certain limited circumstances. All transfers between categories are accounted for at fair value. Although the Company currently has the intent and the ability to hold the securities in its investment portfolio to maturity, the securities are all marketable and are currently classified as “available for sale” to allow maximum flexibility with regard to interest rate risk and liquidity management. Management evaluates securities for other-than-temporary impairment (“OTTI”) on at least a quarterly basis, and more frequently when economic or market conditions warrant such an evaluation. For securities in an unrealized loss position, management considers the extent and duration of the unrealized loss and the financial condition and near-term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likely than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the amount of the impairment is split into two components as follows: 1) OTTI related to credit loss, which must be recognized in the income statement and 2) OTTI related to other factors, which is recognized in other comprehensive income. The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. For equity securities, the entire amount of impairment is recognized through earnings. The Company periodically originates loans intended to be sold on the secondary market. Loans originated and intended for sale in the secondary market are carried at cost which approximates fair value since these loans are typically sold shortly after origination. The loan’s cost basis includes unearned deferred fees and costs, and premiums and discounts. If loans held for sale remain on our books for an extended period of time the fair value of those loans is determined using quoted secondary market prices. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. Loans held for sale by the Company consist entirely of residential real estate loans. Loans classified as held for sale are disclosed in Note 4 of these Consolidated Financial Statements. Gains and losses on sales of loans are recognized at the time of sale and are calculated based on the difference between the selling price and the allocated book value of loans sold. Book value allocations are determined in accordance with U.S. GAAP. Any inherent risk of loss on loans sold is transferred to the buyer at the date of sale. The Company has issued various representations and warranties associated with the sale of loans. These representations and warranties may require the Company to repurchase loans with underwriting deficiencies as defined per the applicable sales agreements and certain past due loans within 90 days of the sale. The Company did not experience losses during the years ended December 31, 2015, 2014, or 2013 regarding these representations and warranties. Our credit quality classifications of Loans and Leases include Pass, Special Mention, Substandard and Impaired. These classifications are defined in Note 4 (Loans and Leases) to our consolidated financial statements. Loans and leases that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of deferred loan fees and costs, purchase premiums and discounts, write-downs, and an allowance for loan and lease losses. Loan and lease origination fees, net of certain deferred origination costs, and purchase premiums and discounts are recognized in interest income as an adjustment to yield of the related loans and leases over the contractual life of the loan using both the effective interest and straight line methods without anticipating prepayments. Interest income for all performing loans, regardless of classification (Pass, Special Mention, Substandard and Impaired), is recognized on an accrual basis, with interest accrued daily. Costs associated with successful loan originations are netted from loan origination fees, with the net amount (net deferred loan fees) amortized over the contractual life of the loan in interest income. If a loan has scheduled periodic payments, the amortization of the net deferred loan fee is calculated using the effective interest method over the contractual life of the loan. If the loan does not have scheduled payments, such as a line of credit, the net deferred loan fee is recognized as interest income on a straight line basis over the contractual life of the loan. Fees received for loan commitments are recognized as interest income over the term of the commitment. When loans are repaid, any remaining unamortized balances of deferred fees and costs are accounted for through interest income. Generally, the Company places a loans or lease on nonaccrual status and ceases recognizing interest income when it has become delinquent more than 90 days and/or when Management determines that the repayment of principal and collection of interest is unlikely. The Company may decide that it is appropriate to continue to accrue interest on certain loans more than 90 days delinquent if they are well-secured by collateral and collection is in process. When a loan is placed on nonaccrual status, any accrued but uncollected interest for the loan is reversed out of interest income in the period in which the loan’s status changed. For loans with an interest reserve, i.e., where loan proceeds are advanced to the borrower to make interest payments, all interest recognized from the inception of the loan is reversed when the loan is placed on non-accrual. Once a loan is on non-accrual status subsequent payments received from the customer are applied to principal, and no further interest income is recognized until the principal has been paid in full or until circumstances have changed such that payments are again consistently received as contractually required. Generally, loans and leases are not restored to accrual status until the obligation is brought current and has performed in accordance with the contractual terms for a reasonable period of time, and the ultimate collectability of the total contractual principal and interest is no longer in doubt. Impaired loans are classified as either nonaccrual or accrual, depending on individual circumstances regarding the collectability of interest and principal according to the contractual terms. The Company purchases individual loans and groups of loans, some of which show evidence of credit deterioration since origination. These purchased credit impaired (“PCI”) loans are recorded at the amount paid, since there is no carryover of the seller’s allowance for loan losses. After acquisition, losses are recognized by an increase in the allowance for loan losses. Such PCI loans are accounted for individually or aggregated into pools of loans based on common risk characteristics. The Company estimates the amount and timing of expected cash flows for the loan or pool, and the expected cash flows in excess of amount paid is recorded as interest income over the remaining life of the loan or pool (accretable yield). The excess of the loan’s or pool’s contractual principal and interest over expected cash flows is not recorded (nonaccretable difference). Over the life of the loan or pool, expected cash flows continue to be estimated. If the present value of expected cash flows is less than the carrying amount, a loss is recorded as a provision for loan and lease losses. If the present value of expected cash flows is greater than the carrying amount, it is recognized as part of future interest income Loans are considered to have been modified in a troubled debt restructuring (“TDR”) when due to a borrower’s financial difficulties the Company makes certain concessions to the borrower that it would not otherwise consider. Modifications may include interest rate reductions, principal or interest forgiveness, forbearance, and other actions intended to minimize economic loss and to avoid foreclosure or repossession of collateral. Generally, a non-accrual loan that has been modified in a TDR remains on non-accrual status for a period of six months to demonstrate that the borrower is able to meet the terms of the modified loan. However, performance prior to the modification, or significant events that coincide with the modification, are included in assessing whether the borrower can meet the new terms and may result in the loan being returned to accrual status at the time of loan modification or after a shorter performance period. If the borrower’s ability to meet the revised payment schedule is uncertain, the loan remains on non-accrual status. A TDR is generally considered to be in default when it appears likely that the customer will not be able to repay all principal and interest pursuant to the terms of the restructured agreement. The allowance for loan and lease losses is maintained at a level which, in management’s judgment, is adequate to absorb loan and lease losses inherent in the loan and lease portfolio. The allowance for loan and lease losses is increased by a provision for loan and lease losses, which is charged to expense, and reduced by principal charge-offs, net of recoveries. The amount of the allowance is based on management’s evaluation of the collectability of the loan and lease portfolio, changes in its risk profile, credit concentrations, historical trends, and economic conditions. This evaluation also considers the balance of impaired loans and leases. A loan or lease is impaired when it is probable that the Company will be unable to collect all contractual principal and interest payments due in accordance with the terms of the loan or lease agreement. The impairment on certain individually identified loans or leases is measured based on the present value of expected future cash flows discounted at the original effective interest rate of the loan or lease. As a practical expedient, impairment may be measured based on the loan’s or lease’s observable market price or the fair value of collateral if the loan or lease is collateral dependent. The amount of impairment, if any, is recorded through the provision for loan and lease losses and is added to the allowance for loan and lease losses, with any changes over time recognized as additional bad debt expense in our provision for loan losses. Impaired loans with homogenous characteristics, such as one-to-four family residential mortgages and consumer installment loans, may be subjected to a collective evaluation for impairment, considering delinquency and repossession statistics, historical loss experience, and other factors. General reserves cover non-impaired loans and are based on historical net loss rates for each portfolio segment by call report code, adjusted for the effects of qualitative or environmental factors that are likely to cause estimated credit losses as of the evaluation date to differ from the portfolio segment’s historical loss experience. Qualitative factors include consideration of the following: changes in lending policies and procedures; changes in international, national, regional, and local economic and business conditions and developments; changes in nature and volume of the portfolio; changes in the experience, ability and depth of lending management and staff; changes in the volume and severity of past due, nonaccrual and other adversely graded loans; changes in quality of the loan review system; changes in the value of the underlying collateral for collateral-dependent loans; concentrations of credit; and the effect of the other external factors such as competition and legal and regulatory requirements. Most of the Company’s business activity is with customers located in California within the Southern Central San Joaquin Valley and the corridor stretching between Santa Paula and Santa Clarita, therefore the Company’s exposure to credit risk is significantly affected by changes in the economy in those regions. The Company considers this concentration of credit risk when assessing and assigning qualitative factors in the allowance for loan losses. Portfolio segments identified by the Company include Direct Financing leases, Agricultural, Commercial and Industrial, Real Estate, Small Business Administration, and Consumer loans. Relevant risk characteristics for these portfolio segments generally include debt service coverage, loan-to-value ratios and financial performance on non-consumer loans; and credit scores, debt-to-income ratios, collateral type and loan-to-value ratios for consumer loans. Though management believes the allowance for loan and lease losses to be adequate, ultimate losses may vary from their estimates. However, estimates are reviewed periodically, and as adjustments become necessary they are reported in earnings during the periods they become known. In addition, the FDIC and the California Department of Business Oversight, as an integral part of their examination processes, review the allowance for loan and lease losses. These agencies may require additions to the allowance for loan and lease losses based on their judgment about information available at the time of their examinations. In addition to the exposure to credit loss from outstanding loans, the Company is also exposed to credit loss from certain off-balance sheet commitments such as unused commitments from revolving lines of credit, mortgage warehouse lines of credit, unused commitments on construction loans and commercial and standby letters of credit. Because the available funds have not yet been disbursed on these commitments the estimated losses are not included in the calculation of ALLL. The reserve for off-balance sheet commitments is an estimated loss contingency which is included in other liabilities on the Consolidated Balance Sheets. The adjustments to the reserve for off-balance sheet commitments are reported as a noninterest expense. This reserve is for estimated losses that could occur when the Company is contractually obligated to make a payment under these instruments and must seek repayment from a party that may not be as financially sound in the current period as it was when the commitment was originally made. Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful lives of premises range between twenty-five to thirty-nine years. The useful lives of furniture, fixtures and equipment range between three to twenty years. Leasehold improvements are amortized over the life of the asset or the term of the related lease, whichever is shorter. When assets are sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in income for the period. The cost of maintenance and repairs is charged to expense as incurred. Impairment of long-lived assets is evaluated by management based upon an event or changes in circumstances surrounding the underlying assets which indicate long-lived assets may be impaired. Foreclosed Assets Foreclosed assets include real estate and other property acquired in full or partial settlement of loan obligations. Upon acquisition, any excess of the recorded investment in the loan balance over the appraised fair market value, net of estimated selling costs, is charged against the allowance for loan and lease losses. A valuation allowance for losses on foreclosed assets is maintained to provide for temporary declines in value. The allowance is established through a provision for losses on foreclosed assets which is included in other non-interest expense. Subsequent gains or losses on sales or write-downs resulting from permanent impairments are recorded in other non-interest income or expense as incurred. Operating costs after acquisition are expensed. The Company had no foreclosed residential real estate properties recorded at December 31, 2015, as a result of obtaining physical possession of the property. At December 31, 2015, the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceeds are in process is $ 709,000 The Company acquired Sierra National Bank in 2000. Goodwill resulting from business combinations prior to January 1, 2009 represents the amount by which the purchase price exceeded the fair value of the net assets. The Company acquired Santa Clara Valley Bank in 2014. Goodwill resulting from business combinations after January 1, 2009 is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exist which indicate that an impairment test should be performed. The Company selected December 31, 2015 as the date to perform the annual impairment test for 2015. Goodwill is the only intangible asset with an indefinite life on our balance sheet. There was no impairment recognized for the years ended December 31, 2015, 2014, and 2013. Intangible assets with definite useful lives are amortized over their estimated useful lives to their estimated residual values. The Company’s other intangible assets consist solely of core deposit intangible assets arising from the acquisition of Santa Clara Valley Bank, which are being amortized on a straight line basis over eight years. Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded. Details regarding these commitments and financial instruments are discussed in detail in Note 12 to our consolidated financial statements. The Company files its income taxes on a consolidated basis with its subsidiary. The allocation of income tax expense represents each entity’s proportionate share of the consolidated provision for income taxes. Income tax expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax basis of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50 The Company recognizes interest and penalties related to uncertain tax positions as part of income tax expense. The Company has entered into agreements to provide members of the Board of Directors and certain key executives, or their designated beneficiaries, with annual benefits for up to fifteen years after retirement or death. The Company accrues for these future benefits from the effective date of the plan until the director’s or executive’s expected retirement date in a systematic and rational manner. At the consolidated balance sheet date, the amount of accrued benefits equals the then present value of the benefits expected to be provided to the director or employee, any beneficiaries, and covered dependents in exchange for the director’s or employee’s services to that date. Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale, net of an adjustment for the effects of realized gains and losses and any applicable tax. Comprehensive income is a more inclusive financial reporting methodology that includes disclosure of other comprehensive income that historically has not been recognized in the calculation of net income. Unrealized gains and losses on the Company’s available for sale securities are included in other comprehensive income after adjusting for the effects of realized gains and losses. Total comprehensive income and the components of accumulated other comprehensive income (loss) are presented in the consolidated statements of comprehensive income. At December 31, 2015, the Company had one stock-based compensation plan, the Sierra Bancorp 2007 Stock Incentive Plan (the “2007 Plan”), which was adopted by the Company’s Board of Directors on March 15, 2007 and approved by the Company’s shareholders on May 23, 2007. The 2007 Plan originally covered 1,500,000 . Compensation cost and director’s expense is recognized for stock options issued to employees and directors and is recognized over the required service period, generally defined as the vesting period. The Company is using the Black-Scholes model to value stock options. The “multiple option” approach is used to allocate the resulting valuation to actual expense for current period. Expected volatility is based on historical volatility of the Company’s common stock. The Company uses historical data to estimate option exercise and post-vesting termination behavior. The expected term of options granted is based on historical data and represents the period of time that options granted are expected to be outstanding subsequent to vesting, which takes into account that the options are not transferable. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of the grant. Years Ended December 31, 2015 2014 2013 (1) Dividend yield 2.18 % 2.08 % N/A Expected Volatility 26.45 % 25.01 % N/A Risk-free interest rate 1.02 % 1.00 % N/A Expected option life 4.0 years 4.0 years N/A (1) In January 2014, the FASB issued ASU 2014-01, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects, to provide additional flexibility with regard to accounting for investments in qualified affordable housing projects. ASU 2014-01 modifies the conditions that must be met to present the pretax impact and related tax benefits of such investments as a component of income taxes (“net” within income tax expense), to enable more investors to elect to use a “net” presentation for those investments. Investors that do not qualify for “net” presentation under the new guidance will continue to account for such investments under the equity method or cost method, which results in losses recognized in pretax income and tax benefits recognized in income taxes (“gross” presentation of investment results). For investments that qualify for the “net” presentation of investment performance, ASU 2014-01 introduces a “proportional amortization method” that can be elected to amortize the investment basis. If elected, the method is required for all eligible investments in qualified affordable housing projects. ASU 2014-01 also requires enhanced recurring disclosures for all investments in qualified affordable housing projects, regardless of the accounting method used for those investments. It is effective for interim and annual periods beginning after December 15, 2014, and early adoption is permitted. The Company adopted ASU 2014-01 in the first quarter of 2015, however we are continuing to account for our low-income housing tax credit investments using the equity method therefore there was no impact on our income statement or balance sheet, but our disclosures with regard to low-income housing tax credit investments were updated to reflect the new requirements. In January 2014, the FASB issued ASU 2014-04, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure, to resolve diversity in practice with respect to a creditor’s reclassification of a collateralized consumer mortgage loan to other real estate owned (OREO). Current US GAAP requires a loan to be reclassified to OREO upon a troubled debt restructuring that is “in substance a repossession or foreclosure”, where the creditor receives “physical possession” of the debtor's assets regardless of whether formal foreclosure proceedings take place. The terms “in substance a repossession or foreclosure” and “physical possession” are not defined in US GAAP; therefore, questions have arisen about when a creditor should reclassify a collateralized mortgage loan to OREO. ASU 2014-04 requires a creditor to reclassify a collateralized consumer mortgage loan to real estate property upon obtaining legal title to the real estate collateral, or when the borrower voluntarily conveys all interest in the real estate property to the lender to satisfy the loan through a deed in lieu of foreclosure or similar legal agreement. ASU 2014-04 is effective for public business entities for interim and annual periods beginning after December 15, 2014. ASU 2014-04 did not have any impact on the Company’s financial statements or operations upon adoption. In April 2015 the FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, to simplify the presentation of debt issuance costs related to a recognized debt liability by reflecting those costs as a direct deduction from the carrying amount of debt liability, consistent with debt discounts. ASU 2015-15 was subsequently issued in August 2015 to clarify the SEC staff’s position on presenting and measuring debt issuance costs incurred in connection with line-of-credit arrangements. ASU 2015-03, as modified by ASU 2015-15, is effective for interim and annual periods beginning after December 15, 2015. Early adoption is permitted if the guidance is applied as of the beginning of the annual period of adoption. We do not expect the adoption of this guidance to have a material effect on our consolidated financial statements. In May 2014, the FASB issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606). This ASU is the result of a joint project initiated by the FASB and the International Accounting Standards Board (IASB) to clarify the principles for recognizing revenue, and to develop a common revenue standard and disclosures for U.S. and international accounting standards that would: (1) remove inconsistencies and weaknesses in revenue requirements; (2) provide a more robust framework for addressing revenue issues; (3) improve comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets; (4) provide more useful information to users of financial statements through improved disclosure requirements; and (5) simplify the preparation of financial statements by reducing the number of requirements to which an entity must refer. The guidance affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets. The core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance provides steps to follow to achieve the core principle. An entity should disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Qualitative and quantitative information is required with regard to contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. This ASU is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early application is not permitted. The Company is currently evaluating the potential effects of this guidance on its financial statements and disclosures. In June 2014, the FASB issued ASU 2014-11, Transfers and Servicing (Topic 860), Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures . In June 2014, the FASB issued ASU 2014-12 which amended existing guidance related to the accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. These amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A repo

SECURITIES AVAILABLE-FOR-SALE

SECURITIES AVAILABLE-FOR-SALE	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
SECURITIES AVAILABLE-FOR-SALE	3. SECURITIES AVAILABLE-FOR-SALE December 31, 2015 Amortized Gross Gross Fair Value US Government Agencies $ 28,801 $ 303 $ (62) $ 29,042 Mortgage-backed securities 374,683 2,440 (2,062) 375,061 State and political subdivisions 99,093 3,146 (56) 102,183 Equity securities 575 721 - 1,296 Total securities $ 503,152 $ 6,610 $ (2,180) $ 507,582 December 31, 2014 Amortized Gross Gross Fair Value US Government Agencies $ 26,959 $ 334 $ (23) $ 27,270 Mortgage-backed securites 378,339 4,299 (1,196) 381,442 State and political subdivisions 98,056 3,093 (200) 100,949 Equity securities 1,210 1,012 - 2,222 Total securities $ 504,564 $ 8,738 $ (1,419) $ 511,883 For the years ended December 31, 2015, 2014, and 2013, proceeds from sales of securities available-for-sale were $ 31.2 26.7 700 December 31, 2015 2014 2013 Gross gains on sales and calls of securities $ 894 $ 739 $ 6 Gross losses on sales and calls of securities (228) (72) - Net gains on sales and calls of securities $ 666 $ 667 $ 6 175 134 December 31, 2015 Less than twelve months Twelve months or longer Gross Fair Value Gross Fair Value US Government Agencies $ (62) $ 10,329 $ - $ - Mortgage-backed securities (1,608) 187,734 (454) 35,511 State and political subdivisions (17) 3,409 (39) 3,847 Equity securities - - - - Total $ (1,687) $ 201,472 $ (493) $ 39,358 December 31, 2014 Less than twelve months Twelve months or longer Gross Fair Value Gross Fair Value US Government Agencies $ (23) $ 3,485 $ - $ - Mortgage-backed securities (564) 84,004 (632) 51,982 State and political subdivisions (31) 7,738 (169) 9,045 Equity securities - - - - Total $ (618) $ 95,227 $ (801) $ 61,027 The Company has reviewed all sectors and securities in the portfolio for impairment. During the year ended December 31, 2015 the Company realized gains through earnings from the sale of 49 388,000 506,000 42 228,000 739,000 72,000 66 The Company has concluded as of December 31, 2015 that all remaining securities, currently in an unrealized loss position, are not other-than-temporarily-impaired. This assessment was based on the following factors: 1) the Company has the ability to hold the security, 2) the Company does not intend to sell the security, 3) the Company does not anticipate it will be required to sell the security before recovery, 4) and the Company expects to eventually recover the entire amortized cost basis of the security. Amortized Cost Fair Value (dollars in thousands) Maturing within one year $ 3,657 $ 3,706 Maturing after one year through five years 242,719 244,733 Maturing after five years through ten years 50,144 51,308 Maturing after ten years 50,413 51,671 Securities not due at a single maturity date: U.S Government agencies collateralized by mortgage obligations 155,644 154,868 Other securities 575 1,296 $ 503,152 $ 507,582 Securities available-for-sale with amortized costs totaling $ 178,472,000 180,209,000 Securities available-for-sale with amortized costs totaling $ 137,160,000 140,611,000 At December 31, 2015, the Company’s investment portfolio included securities issued by 231 different government municipalities and agencies located within 27 states with a fair value of $ 102.2 2.5 The Company’s investments in bonds issued by states, municipalities and political subdivisions are evaluated in accordance with Supervision and Regulation Letter 12-15 (SR 12-15) issued by the Board of Governors of the Federal Reserve System, “Investing in Securities without Reliance on Nationally Recognized Statistical Rating Organization Ratings”, and other regulatory guidance. Credit ratings are considered in our analysis only as a guide to the historical default rate associated with similarly-rated bonds. There have been no significant differences in our internal analyses compared with the ratings assigned by the third party credit rating agencies. December 31, 2015 December 31, 2014 General obligation bonds Amortized Cost Fair Value Amortized Cost Fair Value State of Issuance: California $ 20,473 $ 21,642 $ 20,078 $ 21,288 Texas 16,575 16,954 14,489 14,675 Illinois 9,997 10,191 8,272 8,394 Ohio 7,610 7,748 7,456 7,555 Washington 5,905 6,081 5,966 6,126 Arizona 2,039 2,108 2,070 2,156 Utah 953 990 956 984 Other (19 states) 20,334 20,848 19,183 19,676 Total General Obligation Bonds 83,886 86,562 78,470 80,854 Revenue bonds State of Issuance: Utah 4,434 4,519 3,769 3,834 Texas 3,732 3,863 3,273 3,387 Washington 1,791 1,827 1,167 1,197 California 1,002 1,028 2,174 2,233 Ohio 318 319 321 332 Arizona - - 3,710 3,777 Other (7 states) 3,930 4,065 5,172 5,335 Total Revenue Bonds 15,207 15,621 19,586 20,095 Total Obligations of States and Political Subdivisions $ 99,093 $ 102,183 $ 98,056 $ 100,949 The following table summarizes the amortized cost and fair value of revenue bonds in the Company’s investment securities portfolio at the indicated dates, identifying the revenue source of repayment for our largest source concentrations (dollar in thousands): December 31, 2015 December 31, 2014 Revenue bonds Amortized Cost Fair Value Amortized Cost Fair Value Revenue Source: Water $ 3,942 $ 4,052 $ 7,100 $ 7,278 College & University 2,975 3,103 2,723 2,834 Sales Tax 2,630 2,663 2,361 2,405 Lease 2,040 2,100 1,356 1,362 Electric & Power 679 691 1,880 1,914 Other (9 sources) 2,941 3,012 4,166 4,302 Total Revenue Bonds $ 15,207 $ 15,621 $ 19,586 $ 20,095

LOANS AND LEASES

LOANS AND LEASES	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
LOANS AND LEASES	4. LOANS AND LEASES The composition of the loan and lease portfolio is as follows (dollars in thousands): December 31, 2015 2014 Real estate: Secured by residential, commercial and professional office properties, including construction and development $ 421,174 $ 370,639 Secured by residential properties 223,752 188,552 Secured by farm land 133,182 145,039 Total real estate loans 778,108 704,230 Agricultural 46,237 27,746 Commercial and industrial 113,207 113,771 Mortgage warehouse lines 180,355 106,021 Consumer 14,949 18,885 Total loans 1,132,856 970,653 Deferred loan and lease origination cost, net 2,169 1,651 Allowance for loan and lease losses (10,423 ) (11,248 ) Loans, net $ 1,124,602 $ 961,056 The Company monitors the credit quality of loans on a continuous basis using the regulatory and accounting classifications of pass, special mention, substandard and impaired to characterize and qualify the associated credit risk. Loans classified as “loss” are immediately charged-off. The Company uses the following definitions of risk classifications: Pass Special Mention – Substandard – Impaired – Credit quality classifications as of December 31, 2015 were as follows (dollars in thousands): Pass Special Mention Substandard Impaired Total Real Estate: 1-4 family residential construction $ 13,784 $ 1,157 $ - $ - $ 14,941 Other Construction/Land 35,901 135 - 1,323 37,359 1-4 family - closed-end 127,972 2,498 387 6,499 137,356 Equity Lines 39,966 199 957 3,111 44,233 Multi-family residential 26,178 - - 1,044 27,222 Commercial real estate owner occupied 196,211 12,075 7,322 3,100 218,708 Commercial real estate Non-owner occupied 155,223 4,505 170 5,209 165,107 Farmland 130,285 1,563 724 610 133,182 Total Real Estate 725,520 22,132 9,560 20,896 778,108 Agricultural 46,197 40 - - 46,237 Commercial and Industrial 108,931 933 755 2,588 113,207 Mortgage warehouse lines 180,355 - - - 180,355 Consumer loans 12,718 178 16 2,037 14,949 Total Gross Loans and Leases $ 1,073,721 $ 23,283 $ 10,331 $ 25,521 $ 1,132,856 Credit quality classifications as of December 31, 2014 were as follows (dollars in thousands): Pass Special Mention Substandard Impaired Total Real Estate: 1-4 family residential construction $ 5,858 $ - $ - $ - $ 5,858 Other Construction/Land 15,238 247 - 4,423 19,908 1-4 family - closed-end 105,398 833 918 7,110 114,259 Equity Lines 46,819 294 1,237 1,367 49,717 Multi-family residential 18,127 420 - 171 18,718 Commercial real estate owner occupied 191,495 18,694 3,845 4,620 218,654 Commercial real estate Non-owner occupied 114,317 4,250 631 12,879 132,077 Farmland 142,295 1,950 744 50 145,039 Total Real Estate 639,547 26,688 7,375 30,620 704,230 Agricultural 27,215 531 - - 27,746 Commercial and Industrial 108,469 1,529 857 2,916 113,771 Mortgage warehouse lines 106,021 - - - 106,021 Consumer loans 15,752 222 23 2,888 18,885 Total Gross Loans and Leases $ 897,004 $ 28,970 $ 8,255 $ 36,424 $ 970,653 Loans may or may not be collateralized, and collection efforts are continuously pursued. Loans or leases may be restructured by management when a borrower has experienced some change in financial status causing an inability to meet the original repayment terms and where the Company believes the borrower will eventually overcome those circumstances and make full restitution. Loans and leases are charged off when they are deemed to be uncollectible, while recoveries are generally recorded only when cash payments are received subsequent to the charge-off. The following tables present the activity in the allowance for loan losses and the recorded investment in loans and impairment method by portfolio segment for each of the years ending December 31, 2015, 2014, and 2013 (dollars in thousands): Commercial and Real Estate Agricultural Industrial (1) Consumer Unallocated Total Allowance for credit losses: Balance, December 31, 2012 $ 8,034 $ 258 $ 3,467 $ 2,114 $ - $ 13,873 Charge-offs (4,205 ) (473 ) (1,668 ) (1,917 ) - (8,263 ) Recoveries 618 - 802 297 - 1,717 Provision 1,097 1,193 1,186 623 251 4,350 Balance, December 31, 2013 5,544 978 3,787 1,117 251 11,677 Charge-offs (1,629 ) (124 ) (625 ) (1,837 ) - (4,215 ) Recoveries 1,913 6 801 716 - 3,436 Provision 415 126 (2,019 ) 1,769 59 350 Balance, December 31, 2014 6,243 986 1,944 1,765 310 11,248 Charge-offs (706 ) - (395 ) (1,739 ) - (2,840 ) Recoveries 751 81 225 958 - 2,015 Provision (1,505 ) (345 ) 759 279 812 - Balance, December 31, 2015 $ 4,783 $ 722 $ 2,533 $ 1,263 $ 1,122 $ 10,423 (1) Loans evaluated for impairment: December 31, 2015 December 31, 2014 December 31, 2013 Individually Collectively Individually Collectively Individually Collectively Real estate $ 20,896 $ 757,212 $ 30,620 $ 673,610 $ 47,010 $ 530,829 Agricultural - 46,237 - 27,746 470 24,710 Commercial and Industrial (1) 2,588 290,974 2,916 216,876 5,444 171,243 Consumer 2,037 12,912 2,888 15,997 3,463 20,073 Total loans $ 25,521 $ 1,107,335 $ 36,424 $ 934,229 $ 56,387 $ 746,855 (1) Reserves based on method of evaluation for impairment: December 31, 2015 December 31, 2014 December 31, 2013 Specific General Specific General Specific General Real estate $ 2,889 $ 1,894 $ 3,864 $ 2,379 $ 2,867 $ 2,677 Agricultural - 722 - 986 126 852 Commercial and Industrial (1) 683 1,850 916 1,028 1,925 1,862 Consumer 343 920 668 1,097 431 686 Unallocated - 1,122 - 310 - 251 Total loan loss reserves $ 3,915 $ 6,508 $ 5,448 $ 5,800 $ 5,349 $ 6,328 (1) The following tables present the recorded investment in nonaccrual loans and loans past due over 30 days as of December 31, 2015 and December 31, 2014 (dollars in thousands): December 31, 2015 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due (2) Total Past Due Current Total Financing Receivables Non-Accrual Loans (1) Real Estate: 1-4 family residential construction $ 612 $ 545 $ - $ 1,157 $ 13,784 $ 14,941 $ - Other Construction/Land 18 129 63 210 37,149 37,359 457 1-4 family - closed-end 1,065 917 566 2,548 134,808 137,356 2,298 Equity Lines 199 247 484 930 43,303 44,233 1,770 Multi-family residential - 630 - 630 26,592 27,222 630 Commercial real estate owner occupied 232 129 260 621 218,087 218,708 2,325 Commercial real estate Non-owner occupied - - - - 165,107 165,107 262 Farmland - - - - 133,182 133,182 610 Total Real Estate Loans 2,126 2,597 1,373 6,096 772,012 778,108 8,352 Agricultural - - - - 46,237 46,237 - Commercial and Industrial 127 153 86 366 112,841 113,207 710 Mortage warehouse lines - - - - 180,355 180,355 - Consumer loans 98 9 45 152 14,797 14,949 572 Total Gross Loans and Leases $ 2,351 $ 2,759 $ 1,504 $ 6,614 $ 1,126,242 $ 1,132,856 $ 9,634 (1) (2) December 31, 2014 30-59 Days Past Due 60-89 Days Past Due 90 Days Or More Past Due (2) Total Past Due Current Total Financing Receivables Non-Accrual Loans (1) Real Estate: 1-4 family residential construction $ - $ 332 $ - $ 332 $ 5,526 $ 5,858 $ - Other Construction/Land 93 59 3,253 3,405 16,503 19,908 3,547 1-4 family - closed-end 1,125 597 2,874 4,596 109,663 114,259 3,042 Equity Lines 98 44 214 356 49,361 49,717 1,049 Multi-family residential 185 - 171 356 18,362 18,718 171 Commercial real estate owner occupied 1,460 26 1,316 2,802 215,852 218,654 3,417 Commercial real estate Non-owner occupied 604 294 6,953 7,851 124,226 132,077 7,754 Farmland 997 - - 997 144,042 145,039 51 Total Real Estate Loans 4,562 1,352 14,781 20,695 683,535 704,230 19,031 Agricultural 618 - - 618 27,128 27,746 - Commercial and Industrial 1,346 153 39 1,538 112,233 113,771 821 Mortgage warehouse lines - - - - 106,021 106,021 - Consumer loans 136 17 - 153 18,732 18,885 826 Total Gross Loans and Leases $ 6,662 $ 1,522 $ 14,820 $ 23,004 $ 947,649 $ 970,653 $ 20,678 (1) (2) Generally, the Company places a loan or lease on nonaccrual status and ceases recognizing interest income when it has become delinquent more than 90 days and/or when Management determines that the repayment of principal and collection of interest is unlikely. The Company may decide that it is appropriate to continue to accrue interest on certain loans more than 90 days delinquent if they are well-secured by collateral and collection is in process. When a loan is placed on nonaccrual status, any accrued but uncollected interest for the loan is reversed out of interest income in the period in which the loan’s status changed. Subsequent payments received from the customer are applied to principal, and no further interest income is recognized until the principal has been paid in full or until circumstances have changed such that payments are again consistently received as contractually required. Individually impaired loans as of December 31, 2015 and December 31, 2014 were as follows (dollars in thousands): December 31, 2015 Unpaid Principal Recorded Average Recorded Interest Income Balance (1) Investment (2) Related Allowance Investment Recognized (3) With an Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 919 769 83 967 42 1-4 Family - closed-end 8,085 6,137 290 6,157 255 Equity Lines 2,339 2,269 214 2,374 17 Multifamily residential 414 414 1 417 5 Commercial real estate- owner occupied 1,272 1,272 589 1,405 139 Commercial real estate- non-owner occupied 3,350 3,350 1,712 3,390 164 Farmland - - - - - Total Real Estate 16,379 14,211 2,889 14,710 622 Agricultural - - - - - Commercial and Industrial 2,572 2,559 683 2,857 97 Consumer loans 2,023 2,022 343 2,298 112 20,974 18,792 3,915 19,865 831 With no Related Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 554 554 - 566 34 1-4 Family - closed-end 585 362 - 602 - Equity Lines 843 842 - 840 - Multifamily residential 630 630 - 633 - Commercial real estate- owner occupied 1,828 1,828 - 2,251 - Commercial real estate- non-owner occupied 2,006 1,859 - 2,102 118 Farmland 610 610 - 629 - Total Real Estate 7,056 6,685 - 7,623 152 Agricultural - - - - - Commercial and Industrial 45 29 - 77 - Consumer loans 160 15 - 256 - 7,261 6,729 - 7,956 152 Total $ 28,235 $ 25,521 $ 3,915 $ 27,821 $ 983 (1) (2) (3) December 31, 2014 Unpaid Principal Balance (1) Recorded Investment (2) Related Allowance Average Recorded Investment Interest Income Recognized (3) With an Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 1,155 1,078 179 1,193 70 1-4 Family - closed-end 4,167 4,167 288 4,276 258 Equity Lines 797 797 230 878 14 Multifamily residential 171 171 51 173 - Commercial real estate- owner occupied 2,791 2,681 1,385 3,069 60 Commercial real estate- non-owner occupied 3,463 3,463 1,731 3,545 263 Farmland - - - - - Total Real Estate 12,544 12,357 3,864 13,134 665 Agricultural - - - - - Commercial and Industrial 2,910 2,898 916 3,046 123 Consumer loans 2,790 2,788 668 3,115 150 18,244 18,043 5,448 19,295 938 With no Related Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 3,345 3,345 - 4,143 - 1-4 Family - closed-end 2,943 2,943 - 9,186 - Equity Lines 609 570 - 611 - Multifamily residential - - - - - Commercial real estate- owner occupied 2,915 1,939 - 3,046 - Commercial real estate- non-owner occupied 9,563 9,416 - 10,306 118 Farmland 51 50 - 52 - Total Real Estate 19,426 18,263 - 27,344 118 Agricultural - - - - - Commercial and Industrial 35 18 - 81 - Consumer loans 275 100 - 347 - 19,736 18,381 - 27,772 118 Total $ 37,980 $ 36,424 $ 5,448 $ 47,067 $ 1,056 (1) (2) (3) Included in loans above are troubled debt restructurings that were classified as impaired. The Company had $2,231,000 and $2,592,000 in commercial loans, $12,173,000 and $21,302,000 in real estate secured loans and $1,866,000 and $2,640,000 in consumer loans, which were modified as troubled debt restructurings and consequently classified as impaired at December 31, 2015 and 2014, respectively. Additional commitments to existing customers with restructured loans totaled $1,515,000 and $3,584,000 at December 31, 2015 and 2014, respectively. Interest income recognized on impaired loans was $983,000, $1,056,000, and $1,220,000, for the years ended December 31, 2015, 2014, and 2013, respectively. There was no interest income recognized on a cash basis on impaired loans for the years ended December 31, 2015, 2014, and 2013, respectively. The following is a summary of interest income from non-accrual loans in the portfolio at year-end that was not recognized (dollars in thousands): Years Ended December 31, 2015 2014 2013 Interest that would have been recorded under the loans’ original terms $ 643 $ 1,666 $ 3,209 Less gross interest recorded 188 389 304 Foregone interest $ 455 $ 1,277 $ 2,905 Certain loans have been pledged to secure short-term borrowing arrangements (see Note 9). These loans totaled $555,874,000 and $475,979,000 at December 31, 2015 and 2014, respectively. Salaries and employee benefits totaling $3,058,000, $2,673,000, and $2,804,000, have been deferred as loan and lease origination costs to be amortized over the estimated lives of the related loans and leases for the years ended December 31, 2015, 2014, and 2013, respectively. During the periods ended December 31, 2015 and 2014, the terms of certain loans were modified as troubled debt restructurings. Types of modifications applied to these loans include a reduction of the stated interest rate, a modification of term, an agreement to collect only interest rather than principal and interest for a specified period, or any combination thereof. The following tables present troubled debt restructurings by type of modification during the period ending December 31, 2015 and December 31, 2014 (dollars in thousands): December 31, 2015 Rate Term Rate & Term Term & Total Troubled Debt Restructurings Real Estate: Other Construction/Land $ - $ 111 $ - $ - $ 111 1-4 family - closed-end - - 4,882 - 4,882 Equity Lines - 1,164 290 - 1,454 Multi-family Residential - 418 418 Commercial real estate owner occupied - - - - - Commercial real estate Non-owner occupied - - - - - Total Real Estate Loans - 1,693 5,172 - 6,865 Agricultural - - - - - Commercial and Industrial - 140 - - 140 Consumer Loans - 23 - - 23 $ - $ 1,856 $ 5,172 $ - $ 7,028 December 31, 2014 Rate Term Rate & Term Term & Total Troubled Debt Restructurings Real Estate: Other Construction/Land $ - $ - $ 40 $ - $ 40 1-4 family - closed-end 41 13 - - 54 Equity Lines - 945 29 - 974 Commercial real estate owner occupied 279 123 - - 402 Commercial real estate Non-owner occupied - - - - - Total Real Estate Loans 320 1,081 69 - 1,470 Agricultural - - - - - Commercial and Industrial - 153 28 30 211 Consumer Loans - 9 103 - 112 $ 320 $ 1,243 $ 200 $ 30 $ 1,793 The following tables present loans by class modified as troubled debt restructurings including any subsequent defaults during the period ending December 31, 2015 and December 31, 2014 (dollars in thousands): Pre-Modification Post-Modification Outstanding Outstanding Reserve December 31, 2015 Number of Loans Recorded Investment Recorded Investment Difference (1) Real Estate: Other Construction/Land 2 $ 111 $ 111 $ 4 1-4 family - closed-end 15 4,883 4,882 154 Equity Lines 12 1,454 1,454 176 Multi-family Residential 1 418 418 - Commercial real estate owner occupied 0 - - - Commercial real estate non-owner occupied 0 - - - Total Real Estate Loans 6,866 6,865 334 Agricultural 0 - - - Commercial and Industrial 5 140 140 (16 ) Consumer Loans 2 23 23 7 $ 7,029 $ 7,028 $ 325 (1) Subsequent Defaults December 31, 2015 Number of Loans Recorded Charge-Offs Real Estate: Other Construction/Land 0 $ - $ - 1-4 family - closed-end 0 - - Equity Lines 0 - - Commercial real estate- owner occupied 0 - - Commercial real estate- non owner occupied 0 - - Total Real Estate Loans - - Agricultural 0 - - Commercial and Industrial 0 - - Consumer Loans 0 - - $ - $ - Pre-Modification Post-Modification December 31, 2014 Number of Loans Outstanding Outstanding Reserve Difference (1) Real Estate: Other Construction/Land 1 $ 40 $ 40 $ - 1-4 family - closed-end 2 54 54 - Equity Lines 11 974 974 364 Commercial real estate owner occupied 2 402 402 - Commercial real estate non-owner occupied 0 - - - Total Real Estate Loans 1,470 1,470 364 Agricultural 0 - - - Commercial and Industrial 9 211 211 75 Consumer Loans 4 112 112 15 $ 1,793 $ 1,793 $ 454 (1) December 31, 2014 Subsequent Defaults Number of Loans Recorded Charge-Offs Real Estate: Other Construction/Land 4 $ 1,768 $ 77 1-4 family - closed-end 2 8,305 - Equity Lines 0 - - Commercial real estate- owner occupied 2 937 31 Commercial real estate- non owner occupied 0 - - Total Real Estate Loans 11,010 108 Agricultural 0 - - Commercial and Industrial 2 129 2 Consumer Loans 2 133 58 $ 11,272 $ 168 In the tables above, the TDRs that subsequently defaulted increased the allowance for loan and lease losses by $0 and $51,000 for the years ended December 31, 2015 and 2014. The total allowance for loan and lease losses specifically allocated to the balances that were classified as TDRs during the year ended December 31, 2015 and 2014 is $1,486,000 and $2,714,000, respectively. Interest income for all performing loans, regardless of class (Pass, Special Mention, Substandard and Impaired), is recognized on an accrual basis, with interest accrued daily. Costs associated with successful loan originations are netted from loan origination fees, with the net amount (net deferred loan fees) amortized over the contractual life of the loan in interest income. If a loan has scheduled periodic payments, the amortization of the net deferred loan fee is calculated using the effective interest method over the contractual life of the loan. If the loan does not have scheduled payments, such as a line of credit, the net deferred loan fee is recognized as interest income on a straight line basis over the contractual life of the loan. Fees received for loan commitments are recognized as interest income over the term of the commitment. When loans are repaid, any remaining unamortized balances of deferred fees and costs are accounted for through interest income. Loan Servicing The Company originates mortgage loans for sale to investors. During the years ended December 31, 2015, 2014, and 2013, all mortgage loans that were sold by the Company were sold without retention of related servicing. The Company’s servicing portfolio at December 31, 2015, 2014, and 2013 totaled $425,000, $770,000, and $1,585,000, respectively. At December 31, 2015, loans were principally serviced for one investor. Purchased Credit Impaired Loans As part of the acquisition described in Note 21 Business Combination , December 31, 2015 Unpaid Principal Balance Carrying Value Real estate secured $ 1,158 $ 188 Commercial and industrial 38 - Consumer 1 - Total purchased credit impaired loans $ 1,197 $ 188 December 31, 2014 Unpaid Principal Balance Carrying Value Real estate secured $ 1,222 $ 228 Commercial and industrial 92 - Consumer 1 - Total purchased credit impaired loans $ 1,315 $ 228 No ALLL was recorded on purchased credit impaired loans as of December 31, 2015 and 2014. Purchased credit impaired loans acquired during the years ended December 31, 2015 and 2014 for which it was probable at acquisition that not all contractually required payments would be collected are as follows (dollars in thousands): 2015 2014 Contractually required payments receivable of loans purshased during the year: Consumer $ - $ 572 Sierra Reserve - 875 Non-accretable difference - (1,221 ) Cash flows expected to be collected at acquisition - 226 Fair value of acquired loans at acquisition $ - $ 226 Accretable yield, or income expected to be collected is as follows: Years Ended December 31, 2015 2014 2013 Balance at January 1 $ 1,106 $ - $ - New loans purchased - 1,106 - Accretion of income (218 ) - - Reclassifications from non-accretable difference - - - Disposals - - Balance at December 31 $ 888 $ 1,106 $ -

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	5. December 31, 2015 2014 Land $ 3,019 $ 3,019 Buildings and improvements 16,398 16,348 Furniture, fixtures and equipment 18,166 18,397 Leasehold improvements 11,049 10,850 48,632 48,614 Less accumulated depreciation and amortization 26,826 26,808 Construction in progress 184 47 $ 21,990 $ 21,853 Depreciation and amortization included in occupancy and equipment expense totaled $ 2,272,000 2,107,000 2,119,000 Operating Leases The Company leases certain of its branch properties under non-cancelable operating leases. Rental expense included in occupancy and equipment expense totaled $ 1,256,000 1,017,000 1,001,000 Year Ending December 31, 2016 $ 1,190,000 2017 1,141,000 2018 1,044,000 2019 790,000 2020 787,000 Thereafter 3,207,000 $ 8,159,000 The Company has options to renew its branch facilities after the initial leases expire. The renewal options range from one to ten years and are not included in the payments reflected above.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	6. GOODWILL AND INTANGIBLE ASSETS Goodwill The change in goodwill during the year is as follows (dollars in thousands): Years Ended December 31, 2015 2014 2013 Balance at January 1 $ 6,908 $ 5,544 $ 5,544 Acquired goodwill - 1,364 - Impairment - - - Balance at December 31 $ 6,908 $ 6,908 $ 5,544 Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value. Bank of the Sierra (the “Bank”) is the only subsidiary of the Company that meets the materiality criteria necessary to be deemed an operating segment, and because the Company exists primarily for the purpose of holding the stock of the Bank we have determined that only one unified operating segment (the consolidated Company) exists. At December 31, 2015, the Company had positive equity and the Company elected to perform a qualitative assessment to determine if it was more likely than not that the fair value of the Company exceeded its carrying value, including goodwill. The qualitative assessment indicated that it was more likely than not that the fair value of the reporting unit exceeded its carrying value, resulting in no impairment. Acquired Intangible Assets Acquired intangible assets were as follows at year-end (dollars in thousands): Years Ended December 31, 2015 2014 Gross Accumulated Gross Accumulated Core deposit intangibles $ 1,075 $ 145 $ 1,075 $ 11 Aggregate amortization expense was $ 134,000 11,000 0 Estimated amortization expense for each of the next five years and thereafter (dollars in thousands): 2016 $ 134 2017 $ 134 2018 $ 134 2019 $ 134 2020 $ 134 Thereafter $ 260 $ 930

OTHER ASSETS

OTHER ASSETS	12 Months Ended
	Dec. 31, 2015
Other Assets [Abstract]
OTHER ASSETS	7. OTHER ASSETS December 31, 2015 2014 Accrued interest receivable $ 5,808 $ 5,852 Deferred tax assets 12,283 12,810 Investment in limited partnerships 6,217 7,276 Federal Home Loan Bank stock, at cost 7,135 6,631 Other 7,126 4,912 $ 38,569 $ 37,481 The Company has invested in limited partnerships that operate qualified affordable housing projects to receive tax benefits in the form of tax deductions from operating losses and tax credits. The Company accounts for these investments under the cost method and management analyzes these investments annually for potential impairment. The Company had no remaining capital commitments to these partnerships at December 31, 2015. The Company holds certain equity investments that are not readily marketable securities and thus are classified as “other assets” on the Company’s balance sheet. These include investments in Pacific Coast Bankers Bancshares, California Economic Development Lending Initiative, and the Federal Home Loan Bank (“FHLB”). The largest of these is the Company’s $ 7,135

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2015
Deposits [Abstract]
DEPOSITS	DEPOSITS December 31, 2015 2014 Interest Bearing Demand Deposits $ 125,210 $ 110,840 NOW 306,630 275,494 Savings 193,052 167,655 Money Market 101,562 117,907 CDAR's, under $250,000 14,109 11,299 Time, under $250,000 141,773 151,719 Time, $250,000 or more 150,041 135,884 Brokered Deposits - 5,000 $ 1,032,377 $ 975,798 Year Ending December 31, 2016 $ 296,521 2017 $ 4,328 2018 $ 1,655 2019 $ 1,981 2020 $ 735 Thereafter $ 702 $ 305,922 Year Ended December 31, 2015 2014 2013 Interest bearing demand deposits $ 355 $ 283 $ 281 NOW 344 338 359 Savings 207 241 285 Money market 78 80 94 CDAR's 8 11 36 Time deposits 782 1,017 1,243 Brokered Deposits 11 94 157 $ 1,785 $ 2,064 $ 2,455

OTHER BORROWING ARRANGEMENTS

OTHER BORROWING ARRANGEMENTS	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
OTHER BORROWING ARRANGEMENTS	9. OTHER BORROWING ARRANGEMENTS 2015 2014 Average Amount Average Maximum Weighted Average Amount Average Maximum Weighted As of December 31: Repurchase agreements $ 8,601 $ 9,405 .41 % $ 11,272 .40 % $ 5,936 $ 7,251 .35 % $ 7,739 .40 % Overnight Federal Home Loan Bank advances 14,697 75,300 .21 % 98,800 .27 % 3,502 18,200 .11 % 25,180 .25 % $ 23,298 $ 84,705 $ 110,072 $ 9,438 $ 25,451 $ 32,919 2015 2014 Amount Fixed rate Weighted Amount Fixed rate Weighted As of December 31: Federal Home Loan Bank advances, maturing 2015 $ - - $ 4,000 0.29 % Federal Home Loan Bank advances, maturing 2016 2,000 0.54 % 2,000 0.54 % $ 2,000 0.54 % $ 6,000 0.37 % Each advance is payable at its maturity date, with a prepayment penalty for fixed rate advances. The advances were collateralized by $ 431,050,000 289,369,000 160,739,000 The Company had unsecured lines of credit with its correspondent banks which, in the aggregate, amounted to $ 70,000,000 0

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Year Ended December 31, 2015 2014 2013 Federal: Current $ 5,451 $ 5,738 $ 563 Deferred 1,028 (1,281) 1,842 6,479 4,457 2,405 State: Current 1,928 1,604 170 Deferred 664 130 518 2,592 1,734 688 $ 9,071 $ 6,191 $ 3,093 December 31, 2015 2014 Deferred tax assets: Allowance for loan losses $ 4,496 $ 4,877 Foreclosed assets 1,204 1,208 Deferred compensation 4,386 4,227 Accrued reserves 500 613 Non accrual loans 378 245 Other than temporary impairment charge 450 565 Credit carryforward 3,100 5,676 Net operating loss carryforward 1,664 1,709 Other 3,144 1,207 Total deferred tax assets 19,322 20,327 Deferred tax liabilities: Premises and equipment (815) (726) Deferred loan costs (2,640) (2,442) Unrealized gain on securities available-for-sale (1,846) (3,011) Other (1,738) (1,338) Total deferred tax liabilities (7,039) (7,517) Net deferred tax assets $ 12,283 $ 12,810 Year Ended December 31, 2015 2014 2013 Income tax expense at Federal statutory rate $ 9,498 $ 7,501 $ 5,597 Increase (decrease) resulting from: State franchise tax expense, net of Federal tax effect 1,671 1,116 414 Tax exempt income (1,034) (1,018) (920) Affordable housing tax credits (770) (1,006) (1,257) Other (294) (402) (741) $ 9,071 $ 6,191 $ 3,093 Effective tax rate 33.4 % 28.9 % 18.8 % The Company is subject to federal income tax and income tax of the state of California. Our federal income tax returns for the years ended December 31, 2012, 2013 and 2014 are open to audit by the federal authorities and our California state tax returns for the years ended December 31, 2011, 2012, 2013 and 2014 are open to audit by the state authorities. The Company has net operating loss carry forwards of approximately $ 3,800,000 4,400,000 There were no recorded interest or penalties related to uncertain tax positions as part of income tax for the years ended December 31, 2015, 2014, and 2013, respectively. We do not expect the total amount of unrecognized tax benefits to significantly increase or decrease within the next twelve months.

SUBORDINATED DEBENTURES

SUBORDINATED DEBENTURES	12 Months Ended
	Dec. 31, 2015
Subordinated Borrowings [Abstract]
SUBORDINATED DEBENTURES	11. SUBORDINATED DEBENTURES Sierra Statutory Trust II (“Trust II”) and Sierra Capital Trust III (“Trust III”), (collectively, the “Trusts”) were formed by the Company for the sole purpose of issuing trust preferred securities fully and unconditionally guaranteed by the Company. For financial reporting purposes, the Trusts are not consolidated and the Floating Rate Junior Subordinated Deferrable Interest Debentures (the “Subordinated Debentures”) held by the Trusts and issued and guaranteed by the Company are reflected in the Company’s consolidated balance sheet in accordance with provisions of ASC Topic 810. Under applicable regulatory guidance, the amount of trust preferred securities that is eligible as Tier 1 capital is limited to twenty-five percent of the Company’s Tier 1 capital on a pro forma basis. At December 31, 2015, all $ 30,000,000 During the first quarter of 2004, Sierra Statutory Trust II issued 15,000 1,000 15,000,000 15,464,000 March 17, 2034 3.28 2.75 Those Subordinated Debentures are currently redeemable by the Company, subject to receipt by the Company of prior approval from the Federal Reserve Bank, on any March 17 th th th th The TRUPS II are subject to mandatory redemption to the extent of any early redemption of the related Subordinated Debentures and upon maturity of the Subordinated Debentures on March 17, 2034. Trust II has the option to defer payment of the distributions for a period of up to five years, as long as the Company is not in default on the payment of interest on the Subordinated Debentures. The TRUPS II issued in the offering were sold in private transactions pursuant to an exemption from registration under the Securities Act of 1933, as amended. The Company has guaranteed, on a subordinated basis, distributions and other payments due on the TRUPS II. During the second quarter of 2006, Sierra Capital Trust III issued 15,000 1,000 15,000,000 15,464,000 September 23, 2036 1.99 1.40 Those Subordinated Debentures are redeemable by the Company, subject to receipt by the Company of prior approval from the Federal Reserve Bank, on any March 23 rd rd rd rd Trust III has the option to defer payment of the distributions for a period of up to five years, as long as the Company is not in default on the payment of interest on the Subordinated Debentures. The TRUPS III issued in the offering were sold in private transactions pursuant to an exemption from registration under the Securities Act of 1933, as amended. The Company has guaranteed, on a subordinated basis, distributions and other payments due on the TRUPS III.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	12. COMMITMENTS AND CONTINGENCIES Letter of Credit The Company holds two letters of credit with the Federal Home Loan Bank of San Francisco totaling $ 97,086,000 90,000,000 7,086,000 Federal Reserve Requirements Banks are required to maintain reserves with the Federal Reserve Bank equal to a specified percentage of their reservable deposits less vault cash. There were no reserve balances maintained at the Federal Reserve Bank at December 31, 2015 and 2014, respectively. 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. These financial instruments consist of commitments to extend credit and standby letters of credit. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the consolidated balance sheet. The Company’s exposure to credit loss in the event of nonperformance by the other party for commitments to extend credit and letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and letters of credit as it does for loans included on the balance sheet. December 31, 2015 2014 Fixed-rate commitments to extend credit $ 82,668 $ 83,416 Variable-rate commitments to extend credit $ 272,222 $ 283,493 Standby letters of credit $ 16,654 $ 14,389 Commitments to extend credit consist primarily of the unused or unfunded portions of the following: home equity lines of credit; commercial real estate construction loans, where disbursements are made over the course of construction; commercial revolving lines of credit; mortgage warehouse lines of credit; unsecured personal lines of credit; and formalized (disclosed) deposit account overdraft lines. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Commitments to extend credit are made at both fixed and variable rates of interest as stated in the table above. Standby letters of credit are generally unsecured and are issued by the Company to guarantee the performance of a customer to a third party, while commercial letters of credit represent the Company’s commitment to pay a third party on behalf of a customer upon fulfillment of contractual requirements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Concentration in Real Estate Lending At December 31, 2015, in management’s judgment, a concentration of loans existed in real estate related loans. At that date, approximately 69 56 27 17 Concentration by Geographic Location The Company grants commercial, real estate mortgage, real estate construction and consumer loans to customers primarily in the South Central San Joaquin Valley of California, specifically Tulare, Fresno, Kern, Kings and Madera counties and the Southern California corridor between Santa Paula and Santa Clarita in the counties of Ventura and Los Angeles. The ability of a substantial portion of the Company’s customers to honor their contracts is dependent on the economy in these areas. Although the Company’s loan portfolio is diversified, there is a relationship in those regions between the local agricultural economy and the economic performance of loans made to non-agricultural customers. Contingencies The Company is subject to legal proceedings and claims which arise in the ordinary course of business. In the opinion of management, the amount of ultimate liability with respect to such actions will not materially affect the consolidated financial position or results of operations of the Company.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
SHAREHOLDERS’ EQUITY	13. SHAREHOLDERS’ EQUITY Share Repurchase Plan At December 31, 2015, the Company had a stock repurchase plan which has no expiration date. During the year ended December 31, 2015, the Company repurchased 472,333 104,319 Earnings Per Share For the Years Ended December 31, 2015 2014 2013 Basic Earnings Per Share Net income (dollars in thousands) $ 18,067 $ 15,240 $ 13,369 Weighted average shares outstanding 13,460,605 14,001,958 14,155,927 Basic earnings per share $ 1.34 $ 1.09 $ 0.94 Diluted Earnings Per Share Net income (dollars in thousands) $ 18,067 $ 15,240 $ 13,369 Weighted average shares outstanding 13,460,605 14,001,958 14,155,927 Effect of dilutive stock options 124,505 134,528 134,223 Weighted average shares outstanding 13,585,110 14,136,486 14,290,150 Diluted earnings per share $ 1.33 $ 1.08 $ 0.94 Stock Options In June 1998, Bank of the Sierra adopted the 1998 Stock Option Plan (the “1998 Plan”) for which shares were reserved for issuance to employees and directors under incentive and non-statutory agreements. The 1998 Plan was assumed by the Company effective August 10, 2001. Effective May 23, 2007, the 1998 Plan was terminated and no further options may be granted thereunder, but options granted under the 1998 Plan which were outstanding as of the termination date were not affected by this termination. As of December 31, 2015, options granted under the 1998 Plan covering 44,300 On March 15, 2007 the Board of Directors approved and adopted the Company’s 2007 Stock Incentive Plan (the “2007 Plan”), which was approved by the Company’s shareholders on May 23, 2007. The 2007 Plan provides for the issuance of both “incentive” and “nonqualified” stock options to officers and employees, and of “nonqualified” stock options to non-employee directors, of the Company and its subsidiaries. The 2007 Plan also provides for the issuance of restricted stock awards to these same classes of eligible participants, which awards may be granted on such terms and conditions as are established by the Board of Directors or the Compensation Committee in its discretion. We have not issued, nor do we currently have plans to issue, restricted stock awards. The maximum number of shares subject to issuance under the 2007 Plan was originally 1,500,000 808,980 All options granted under the 2007 Plan have been or will be granted at an exercise price of not less than 100 2015 2014 2013 Shares Weighted Average Aggregate (1) Shares Weighted Average Shares Weighted Average Outstanding, beginning of year 629 $ 15.30 743 $ 14.61 927 $ 14.16 Exercised (37) $ 10.19 (95) $ 11.28 (111) $ 9.87 Granted 25 $ 16.55 50 $ 16.35 - $ - Canceled (117) $ 19.21 (69) $ 14.20 (73) $ 16.06 Outstanding, 500 $ 14.83 $ 2,850 629 $ 15.30 743 $ 14.61 Exercisable, (2) 430 $ 15.20 $ 2,122 527 $ 16.25 539 $ 16.26 (1) (2) 5.20 4.84 2015 2014 2013 Weighted-average grant-date fair value per share $ 2.89 $ 2.67 $ - Total intrinsic value of stock options exercised $ 244,000 $ 468,000 $ 605,000 Total fair value of stock options vested $ 176,000 $ 367,000 $ 583,000 Cash received from the exercise of 37,240 72,000 The Company is using the Black-Scholes model to value stock options. In accordance with U.S. GAAP, charges of $ 35,000 181,000 268,000 0 33,000 2,000 . Unamortized compensation expense associated with unvested stock options outstanding at December 31, 2015 was $ 77,000 4.3

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2015
Banking and Thrift [Abstract]
REGULATORY MATTERS	14. REGULATORY MATTERS The Company and the Bank are subject to certain regulatory capital requirements administered by the Board of Governors of the Federal Reserve System and the FDIC. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations, involve quantitative measures of assets, liabilities, and certain off-balance sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgements by regulators. Failure to meet capital requirements can initiate regulatory action. The final rules implementing Basel Committee on Banking Supervision’s capital guidelines for U.S. banks (Basel III rules) became effective for the Company on January 1, 2015 with full compliance with all of the requirements being phased in over a multi-year schedule, and fully phased in by January 1, 2019. The net unrealized gain on available for sale securities is not included in computing regulatory capital. Capital amounts and ratios for December 31. 2014 are calculated using Basel I rules. Management believes as of December 31, 2015, the Company and the Bank meet all capital adequacy requirements to which they are subject. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized, although these terms are not used to represent overall financial condition. If adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. At year-end December 31, 2015 and 2014, notification from the FDIC categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the Bank’s category. 2015 2014 Capital Ratio Capital Ratio Leverage Ratio Sierra Bancorp and subsidiary $ 207,576 12.14 % $ 199,853 12.99 % Minimum requirement for "Well-Capitalized" institutions 85,526 5.0 % 76,926 5.0 % Minimum regulatory requirement 68,421 4.0 % 61,541 4.0 % Bank of the Sierra $ 205,055 12.00 % $ 195,174 12.72 % Minimum requirement for "Well-Capitalized" institutions 85,276 5.0 % 76,706 5.0 % Minimum regulatory requirement 68,221 4.0 % 61,365 4.0 % 2015 2014 Capital Capital Amount Ratio Amount Ratio Common Equity Tier 1 Capital Ratio Sierra Bancorp and subsidiary $ 207,576 13.98 % N/A N/A Minimum requirements for "Well-Capitalized" institutions 83,428 6.5 % N/A N/A Minimum regulatory requirement 57,758 4.5 % N/A N/A Bank of the Sierra $ 205,055 16.01 % N/A N/A Minimum requirements for "Well-Capitalized" institutions 83,276 6.5 % N/A N/A Minimum regulatory requirement 57,653 4.5 % N/A N/A Capital Capital Amount Ratio Amount Ratio Tier 1 Risk-Based Capital Ratio Sierra Bancorp and subsidiary $ 207,576 16.17 % $ 199,903 17.39 % Minimum requirement for "Well-Capitalized" institutions 102,680 8.0 % 68,972 6.0 % Minimum regulatory requirement 77,010 6.0 % 45,981 4.0 % Bank of the Sierra $ 205,055 16.01 % $ 195,174 17.01 % Minimum requirement for "Well-Capitalized" institutions 102,494 8.0 % 68,843 6.0 % Minimum regulatory requirement 76,870 6.0 % 45,895 4.0 % Total Risk-Based Capital Ratio Sierra Bancorp and subsidiary $ 218,315 17.01 % $ 211,973 18.44 % Minimum requirement for "Well-Capitalized" institutions 128,350 10.0 % 114,953 10.0 % Minimum regulatory requirement 102,680 8.0 % 91,962 8.0 % Bank of the Sierra $ 215,794 16.84 % $ 206,736 18.02 % Minimum requirement for "Well-Capitalized" institutions 128,117 10.0 % 114,739 10.0 % Minimum regulatory requirement 102,494 8.0 % 91,791 8.0 % Under current rules of the Federal Reserve Board, qualified trust preferred securities are one of several “restricted” core capital elements which may be included in Tier 1 capital in an aggregate amount limited to 25 15 Dividend Restrictions The Company’s ability to pay cash dividends is dependent on dividends paid to it by the Bank, and is also limited by state corporation law. The California General Corporation Law allows a California corporation to pay dividends if the Company’s retained earnings equal at least the amount of the proposed dividend. If the Company does not have sufficient retained earnings available for the proposed dividend, it may still pay a dividend to its shareholders if immediately after giving effect to the dividend the sum of the company’s assets (exclusive of goodwill and deferred charges) would be at least equal to 125% of its liabilities (not including deferred taxes, deferred income and other deferred liabilities) and the current assets of the company would be at least equal to its current liabilities, or, if the average of its earnings before taxes on income and before interest expense for the two preceding fiscal years was less than the average of its interest expense for the two preceding fiscal years, at least equal to 125% of its current liabilities. Dividends from the Bank to the Company are restricted under California law to the lesser of the Bank’s retained earnings or the Bank’s net income for the latest three fiscal years, less dividends previously declared during that period, or, with the approval of the Department of Business Oversight, to the greater of the retained earnings of the Bank, the net income of the Bank for its last fiscal year, or the net income of the Bank for its current fiscal year. As of December 31, 2015, the maximum amount available for dividend distribution under this restriction was approximately $ 17,735,000

BENEFIT PLANS

BENEFIT PLANS	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
BENEFIT PLANS	15. BENEFIT PLANS Salary Continuation Agreements, Directors’ Retirement and Officer Supplemental Life Insurance Plans The Company has entered into salary continuation agreements with its executive officers, and has established retirement plans for qualifying members of the Board of Directors. The plans provide for annual benefits for up to fifteen years after retirement or death. The benefit obligation under these plans totaled $ 5,213,000 5,159,000 345,000 320,000 288,000 291,000 112,000 83,000 89,000 0 83,000 67,000 In connection with these plans the Company has purchased, or acquired through the merger, single premium life insurance policies with cash surrender values totaling $ 39,275,000 38,303,000 Officer and Director Deferred Compensation Plan The Company has established a deferred compensation plan for certain members of the management group and a deferred fee plan for directors for the purpose of providing the opportunity for participants to defer compensation. The Company bears the costs for the plan’s administration and the interest earned on participant deferrals. The related administrative expense was not material for the years ended December 31, 2015, 2014 and 2013. In connection with this plan, life insurance policies with cash surrender values totaling $ 4,865,000 4,686,000 401(k) Savings Plan The 401(k) savings plan (the “Plan”) allows participants to defer, on a pre-tax basis, up to 15 6 75 60 543,000 477,000 360,000

NON-INTEREST REVENUE

NON-INTEREST REVENUE	12 Months Ended
	Dec. 31, 2015
Non Interest Revenue Abstract [Abstract]
NON-INTEREST REVENUE	16. NON-INTEREST REVENUE The major grouping of non-interest revenue on the consolidated income statements includes several specific items: service charges on deposit accounts, gains on the sale of loans, credit card fees, check card fees, the net gain (loss) on sales and calls of investment securities available for sale, and the net increase (decrease) in the cash surrender value of life insurance. Year Ended December 31, 2015 2014 2013 Included in other income: Loss on limited partnerships $ (1,058) $ (1,161) $ (1,063) Dividends on Equity Investments 838 453 356 Rental income on leases - - 46 Other 2,260 1,957 2,569 Total other non-interest income $ 2,040 $ 1,249 $ 1,908

OTHER NON-INTEREST EXPENSE

OTHER NON-INTEREST EXPENSE	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
OTHER NON-INTEREST EXPENSE	17. OTHER NON-INTEREST EXPENSE Year Ended December 31, 2015 2014 2013 Professional fees $ 3,122 $ 3,354 $ 4,143 Data processing 3,426 2,716 1,562 Advertising and promotion 2,319 2,205 1,960 Deposit services 3,182 2,587 2,405 Stationery and supplies 1,296 1,192 657 Telephone and data communication 1,857 1,283 1,613 Loan and credit card processing 891 1,113 999 Foreclosed assets (income) expense, net 153 (1,420) 1,529 Postage 923 775 713 Other 1,663 1,230 1,040 Total other non-interest expense $ 18,832 $ 15,035 $ 16,621

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	18. RELATED PARTY TRANSACTIONS During the normal course of business, the Bank enters into loans with related parties, including executive officers and directors. These loans are made with substantially the same terms, including rates and collateral, as loans to unrelated parties. Year Ended December 31, 2015 2014 2013 Balance, beginning of year $ 3,188 $ 3,742 $ 3,719 Disbursements 5,652 11,850 1,143 Amounts repaid (6,056) (12,404) (1,120) Balance, end of year $ 2,784 $ 3,188 $ 3,742 Undisbursed commitments to related parties $ 2,121 $ 2,272 $ 1,871 Deposits from related parties held by the Bank at December 31, 2015 and 2014 amounted to $ 6,464,000 6,283,000

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE	19. FAIR VALUE Fair value is defined by U.S. GAAP as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. U.S. GAAP also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: § Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. § Level 2: Significant observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, and other inputs that are observable or can be corroborated by observable market data. § Level 3: Significant unobservable inputs that reflect a company’s own assumptions about the factors that market participants would use in pricing an asset or liability. The Company used the following methods and significant assumptions to estimate fair values for each category of financial asset noted below: Securities Collateral-dependent impaired loans Foreclosed assets Fair Value Measurements at December 31, 2015, Using Quoted Prices in Significant Significant Total Realized Securities: US Government Agencies $ - $ 29,042 $ - $ 29,042 $ - Mortgage-backed securities - 375,061 - 375,061 - State and political subdivisions - 102,183 - 102,183 - Equity securities 1,296 - - 1,296 - Total available-for-sale securities $ 1,296 $ 506,286 $ - $ 507,582 $ - Fair Value Measurements at December 31, 2014, Using Quoted Prices in Significant Significant Total Realized Securities: US Government Agencies $ - $ 27,270 $ - $ 27,270 $ - Mortgage-backed securities - 381,442 - 381,442 - State and political subdivisions - 100,949 - 100,949 - Equity securities 2,222 - - 2,222 - Total available-for-sale securities $ 2,222 $ 509,661 $ - $ 511,883 $ - Year Ended December 31, 2015 Quoted Prices in Significant Significant Total Collateral dependent impaired loans $ - $ 3,829 $ - $ 3,829 Foreclosed assets $ - $ 3,193 $ - $ 3,193 Year Ended December 31, 2014 Quoted Prices in Significant Significant Total Collateral dependent impaired loans $ - $ 4,791 $ - $ 4,791 Foreclosed assets $ - $ 3,991 $ - $ 3,991

DISCLOSURES ABOUT FAIR VALUE OF

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2015
Investments, All Other Investments [Abstract]
DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS	20. DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS Disclosures include estimated fair values for financial instruments for which it is practicable to estimate fair value. These estimates are made at a specific point in time based on relevant market data and information about the financial instruments. These estimates do not reflect any premium or discount that could result from offering the Company’s entire holdings of a particular financial instrument for sale at one time, nor do they attempt to estimate the value of anticipated future business related to the instruments. In addition, the tax ramifications related to the realization of unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in any of these estimates. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on judgments regarding current economic conditions, risk characteristics of various financial instruments and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the fair values presented. The following methods and assumptions were used by the Company to estimate the fair value of its financial instruments at December 31, 2015 and 2014: Cash and cash equivalents, and fed funds sold Securities Loans and leases Loans held for sale Cash surrender value of life insurance policies Investment in limited partnerships Other investments Deposits Short-term borrowings: Long-term borrowings: Subordinated debentures Commitments to extend credit and letters of credit Year Ended December 31, 2015 Estimated Fair Value Carrying Quoted Prices in Significant Significant Total Financial Assets: Cash and cash equivalents $ 48,623 $ 48,623 $ - $ - $ 48,623 Securities available for sale 507,582 1,296 506,286 - 507,582 Loans and leases held for investment 1,120,773 - 1,136,386 - 1,136,386 Collateral dependent impaired loans 3,829 - 3,829 - 3,829 Cash surrender value of life insurance policies 44,140 - 44,140 - 44,140 Other investments 7,546 - 7,546 - 7,546 Investment in limited partnership 6,217 - 6,217 - 6,217 Accrued interest receivable 5,808 - 5,808 - 5,808 Financial Liabilities: Deposits: Noninterest-bearing $ 432,251 $ 432,251 $ - $ - $ 432,251 Interest-bearing 1,032,377 - 1,032,547 - 1,032,547 Fed funds purchased and Repurchase agreements 9,405 - 9,405 - 9,405 Short-term borrowings 75,300 - 75,300 - 75,300 Long-term borrowings 2,000 - 2,001 - 2,001 Subordinated debentures 30,928 - 7,383 - 7,383 Limited partnership capital commitment 795 - 795 - 795 Accrued Interest Payable 116 - 116 - 116 Notional Amount Off-balance-sheet financial instruments: Commitments to extend credit $ 354,890 Standby letters of credit 16,654 Year Ended December 31, 2014 Estimated Fair Value Carrying Quoted Prices in Significant Significant Total Financial Assets: Cash and cash equivalents $ 50,095 $ 50,095 $ - $ - $ 50,095 Securities available for sale 511,883 2,222 509,661 - 511,883 Loans and leases held for investment 956,265 - 966,599 - 966,599 Collateral dependent impaired loans 4,791 - 4,791 - 4,791 Cash surrender value of life insurance policies 42,989 - 42,989 - 42,989 Other investments 7,042 - 7,042 - 7,042 Investment in limited partnership 7,276 - 7,276 - 7,276 Accrued interest receivable 5,852 - 5,852 - 5,852 Financial Liabilities: Deposits: Noninterest-bearing $ 390,897 $ 390,897 $ - $ - $ 390,897 Interest-bearing 975,798 - 976,002 - 976,002 Fed funds purchased and 7,251 - 7,251 - 7,251 Short-term borrowings 18,200 - 18,200 - 18,200 Long-term borrowings 6,000 - 6,000 - 6,000 Subordinated debentures 30,928 - 11,428 - 11,428 Limited partnership capital commitment 914 - 914 - 914 Accrued Interest Payable 137 - 137 - 137 Notional Amount Off-balance-sheet financial instruments: Commitments to extend credit $ 366,909 Standby letters of credit 14,389

BUSINESS COMBINATION

BUSINESS COMBINATION	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
BUSINESS COMBINATION	21. BUSINESS COMBINATION On November 14, 2014, the Company acquired 100 15,300,000 12,300,000 6.00 3,000,000 700,000 101,000 2,070,000 In accordance with GAAP, the Company recorded $1,364,000 of goodwill and $1,075,000 of core deposit intangibles. Goodwill represents the excess of the consideration transferred (cash) at the acquisition date over the fair values of the identifiable net assets acquired. The core deposit intangible is being amortized using a straight line basis over eight years. For tax purposes goodwill and core deposit intangibles are both non-deductible. The acquisition has provided the Company an opportunity to expand its market presence further south into the Santa Clara Valley. Synergies and cost savings resulting from the combined operations along with the introduction of the Company’s existing products and services into the new region have provided growth opportunities and the potential to increase profitability. Consideration Cash $ 15,338 Equity Instruments - Contingent Consideration - Fair value of total consideration transferred $ 15,338 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and cash equivalents $ 15,852 Securities 44,187 Federal Home Loan Bank stock 860 Loans 61,573 Premises and equipment 1,188 Core deposit intangibles 1,075 Other assets 5,719 Total assets acquired 130,454 Deposits 108,272 Federal Home Loan Bank advances 8,000 Other liabilities 208 Total liabilities assumed 116,480 Total identifiable net assets 13,974 Goodwill 1,364 $ 15,338 In many cases, the fair values of assets acquired and liabilities assumed were determined by estimating the cash flows expected to result from those assets and liabilities and discounting them at appropriate market rates. The most significant category of assets for which this procedure was used was that of acquired loans. The excess of expected cash flows above the fair value of the majority of loans will be accreted to interest income over the remaining lives of the loans in accordance with FASB Accounting Standards Codification (ASC) 310-20 (formerly SFAS 91). The Company believes that all contractual cash flows related to these loans will be collected. As such, these loans were not considered impaired at the acquisition date and were not subject to the guidance relating to purchased credit impaired loans, which have shown evidence of credit deterioration since origination. Loans acquired that were not subject to these requirements had a fair value and gross contractual amounts receivable of $ 61,345,000 71,470,000 Certain loans, for which specific credit-related deterioration, since origination, was identified, are recorded at fair value, reflecting the present value of the amounts expected to be collected. Income recognition on these “purchase credit-impaired” loans is based on a reasonable expectation about the timing and amount of cash flows to be collected. Acquired loans deemed impaired and considered collateral dependent, with the timing of the sale of loan collateral indeterminate, remain on non-accrual status and have no accretable yield. These loans are discussed in further detail in Note 4 Purchased Credit Impaired Loans. In accordance with GAAP, there was no carryover of the allowance for loan losses that had been previously recorded by SCVB. The Company recorded a deferred income tax asset of $ 2,300,000 The fair value of savings and transaction deposit accounts acquired from SCVB were assumed to approximate their carry value, as these accounts have no stated maturity and are payable on demand. Pro Forma Pro Forma Year Ended Year Ended 2014 2013 Net interest Income $ 56,095 $ 53,189 Net income $ 13,792 $ 13,082 Basic earnings per share $ 0.99 $ 0.92 Diluted earnings per share $ 0.98 $ 0.92

QUALIFIED AFFORDABLE HOUSING PR

QUALIFIED AFFORDABLE HOUSING PROJECT INVESTMENTS	12 Months Ended
	Dec. 31, 2015
Federal Home Loan Banks [Abstract]
Affordable Housing Program	22. QUALIFIED AFFORDABLE HOUSING PROJECT INVESTMENTS The Company invests in qualified affordable housing projects. At December 31, 2015 and 2014, the balance of the investment for qualified affordable housing projects totaled $ 4,900,000 5,800,000 During the year ended December 31, 2015 and 2014, the Company recognized amortization expense of $ 900,000 1,200,000 Additionally, during the years ended December 31, 2015 and 2014, the Company recognized tax credits and other benefits from its investment in affordable housing tax credits of $ 770,000 1,000,000

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	23. SUBSEQUENT EVENT In January 2016 the Company entered into a definitive agreement to acquire Coast Bancorp, the holding company for Coast National Bank, which as of December 31, 2015 had $ 145,000,000 94,000,000 24,000,000 127,000,000 3,200,000 22,000,000 1,000,000

PARENT ONLY CONDENSED FINANCIAL

PARENT ONLY CONDENSED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
PARENT ONLY CONDENSED FINANCIAL STATEMENTS	24. PARENT ONLY CONDENSED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 (dollars in thousands) 2015 2014 ASSETS Cash and due from banks $ 2,222 $ 2,801 Investments in bank subsidiary 217,442 212,719 Investment in Trust subsidiaries 928 928 Investment in other securities 1,264 2,193 Other assets 13 14 $ 221,869 $ 218,655 LIABILITIES AND SHAREHOLDERS' EQUITY Liabilities: Other liabilities $ 601 $ 636 Subordinated debentures 30,928 30,928 Total liabilities 31,529 31,564 Shareholders' equity: Common stock 65,093 66,758 Retained Earnings 122,701 116,026 Accumulated other comprehensive income, net of taxes 2,546 4,307 Total shareholders' equity 190,340 187,091 $ 221,869 $ 218,655 Years Ended December 31, 2015, 2014 and 2013 (dollars in thousands) 2015 2014 2013 Income: Dividend from Subsidiary $ 12,500 $ 15,500 $ 3,000 Gain on sale of securities 506 238 - Other operating income 19 80 16 Total Income 13,025 15,818 3,016 Expense Salaries and employee benefits 365 347 349 Other expenses 1,344 1,195 1,313 Total expenses 1,709 1,542 1,662 Income before income taxes 11,316 14,276 1,354 Income tax benefit (502) (690) (803) Income (loss) before equity in undistributed income of subsidiary 11,818 14,966 2,157 Equity in undistributed income of subsidiary 6,249 274 11,212 Net income $ 18,067 $ 15,240 $ 13,369 Years Ended December 31, 2015, 2014 and 2013 (dollars in thousands) 2015 2014 2013 Cash flows from operating activities: Net Income $ 18,067 $ 15,240 $ 13,369 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed net income of subsidiary (6,249) (274) (11,212) Gain on sale of securities (506) (238) - Decrease (increase) in other assets - 325 (75) Increase (decrease) in other liabilities 96 (71) 106 Tax benefit from equity based compensation - - 29 Net cash provided for operating activities 11,408 14,982 2,217 Cash flows from investing activities: Purchases of securities - (37) - Sales of securities 1,104 402 - Net cash provided by investing activities 1,104 365 - Cash flows from financing activities: Stock options exercised 526 1,075 1,088 Repurchase of common stock (7,955) (10,183) - Dividends paid (5,662) (4,775) (3,680) Net cash used in by financing activities (13,091) (13,883) (2,592) Net decrease (increase) in cash and cash equivalents (579) 1,464 (375) Cash and cash equivalents, beginning of year 2,801 1,337 1,712 Cash and cash equivalents, end of year $ 2,222 $ 2,801 $ 1,337

CONDENSED QUARTERLY RESULTS OF

CONDENSED QUARTERLY RESULTS OF OPERATION (Unaudited)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
CONDENSED QUARTERLY RESULTS OF OPERATION	25. CONDENSED QUARTERLY RESULTS OF OPERATIONS 2015 Quarter Ended December 31, September 30, June 30, March 31, Interest income $ 16,163 $ 15,524 $ 15,669 $ 15,351 Interest expense 650 647 651 633 Net interest income 15,513 14,877 15,018 14,718 Provision for loan and lease losses - - - - Non-interest income 4,793 4,261 4,654 4,007 Non-interest expense 12,207 12,285 12,751 13,460 Net income before taxes 8,099 6,853 6,921 5,265 Provision for taxes 2,737 2,443 2,364 1,527 Net income $ 5,362 $ 4,410 $ 4,557 $ 3,738 Diluted earnings per share $ .40 $ .33 $ .33 $ .27 Cash dividend per share $ .11 $ .11 $ .10 $ .10 2014 Quarter Ended December 31, September 30, June 30, March 31, Interest income $ 14,509 $ 13,978 $ 13,682 $ 12,952 Interest expense 641 686 732 737 Net interest income 13,868 13,292 12,950 12,215 Provision for loan and lease losses - - 200 150 Non-interest income 4,321 3,785 4,018 3,707 Non-interest expense 12,889 11,750 11,008 10,728 Net income before taxes 5,300 5,327 5,760 5,044 Provision for taxes 1,647 1,776 1,523 1,245 Net income $ 3,653 $ 3,551 $ 4,237 $ 3,799 Diluted earnings per share $ .26 $ .25 $ .31 $ .26 Cash dividend per share $ .09 $ .09 $ .08 $ .08

SUMMARY OF SIGNIFICANT ACCOUN35

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Consolidation and Basis of Presentation	Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Bank of the Sierra. All significant intercompany balances and transactions have been eliminated. Certain reclassifications have been made to prior years' balances to conform to classifications used in 2015. The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (U.S. GAAP) and prevailing practices within the banking industry. In accordance with U.S. GAAP, the Company’s investments in Sierra Statutory Trust II and Sierra Capital Trust III are not consolidated and are accounted for under the equity method and included in other assets on the consolidated balance sheet. The subordinated debentures issued and guaranteed by the Company and held by the trusts are reflected on the Company’s consolidated balance sheet.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. Material estimates that are particularly susceptible to significant changes in the near-term relate to the determination of the allowance for loan and lease losses and the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans. In connection with the determination of the allowances for loan and lease losses and other real estate, management obtains independent appraisals for significant properties, evaluates the overall loan portfolio characteristics and delinquencies and monitors economic conditions.
Cash Flows	Cash Flows For purposes of reporting cash flows, cash and cash equivalents include cash and deposits with other financial institutions with maturities fewer than 90 days, and federal funds sold. Net cash flows are reported for customer loan and deposit transactions, interest bearing deposits in other financial institutions, and fed funds purchased and repurchase agreements.
Securities	Securities Debt securities may be classified as held to maturity and carried at amortized cost when management has the positive ability and intent to hold them to maturity. Debt securities are classified as available for sale when they might be sold before maturity. Equity securities with readily determinable fair values are classified as available for sale. Securities available for sale are carried at fair value with unrealized holding gains and losses reported in other comprehensive income, net of tax. Interest income includes amortization of purchase premium or discount. Premiums or discounts on securities are amortized on the level-yield method without anticipating prepayments. Gains and losses on sales are recorded on the trade date and determined using the specific identification method. Management determines the appropriate classification of its investments at the time of purchase and may only change the classification in certain limited circumstances. All transfers between categories are accounted for at fair value. Although the Company currently has the intent and the ability to hold the securities in its investment portfolio to maturity, the securities are all marketable and are currently classified as “available for sale” to allow maximum flexibility with regard to interest rate risk and liquidity management. Management evaluates securities for other-than-temporary impairment (“OTTI”) on at least a quarterly basis, and more frequently when economic or market conditions warrant such an evaluation. For securities in an unrealized loss position, management considers the extent and duration of the unrealized loss and the financial condition and near-term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likely than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the amount of the impairment is split into two components as follows: 1) OTTI related to credit loss, which must be recognized in the income statement and 2) OTTI related to other factors, which is recognized in other comprehensive income. The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. For equity securities, the entire amount of impairment is recognized through earnings.
Loans Held for Sale	The Company periodically originates loans intended to be sold on the secondary market. Loans originated and intended for sale in the secondary market are carried at cost which approximates fair value since these loans are typically sold shortly after origination. The loan’s cost basis includes unearned deferred fees and costs, and premiums and discounts. If loans held for sale remain on our books for an extended period of time the fair value of those loans is determined using quoted secondary market prices. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. Loans held for sale by the Company consist entirely of residential real estate loans. Loans classified as held for sale are disclosed in Note 4 of these Consolidated Financial Statements. Gains and losses on sales of loans are recognized at the time of sale and are calculated based on the difference between the selling price and the allocated book value of loans sold. Book value allocations are determined in accordance with U.S. GAAP. Any inherent risk of loss on loans sold is transferred to the buyer at the date of sale. The Company has issued various representations and warranties associated with the sale of loans. These representations and warranties may require the Company to repurchase loans with underwriting deficiencies as defined per the applicable sales agreements and certain past due loans within 90 days of the sale. The Company did not experience losses during the years ended December 31, 2015, 2014, or 2013 regarding these representations and warranties.
Loans and Leases (Financing Receivables)	Loans and Leases (Financing Receivables) Our credit quality classifications of Loans and Leases include Pass, Special Mention, Substandard and Impaired. These classifications are defined in Note 4 (Loans and Leases) to our consolidated financial statements. Loans and leases that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of deferred loan fees and costs, purchase premiums and discounts, write-downs, and an allowance for loan and lease losses. Loan and lease origination fees, net of certain deferred origination costs, and purchase premiums and discounts are recognized in interest income as an adjustment to yield of the related loans and leases over the contractual life of the loan using both the effective interest and straight line methods without anticipating prepayments. Interest income for all performing loans, regardless of classification (Pass, Special Mention, Substandard and Impaired), is recognized on an accrual basis, with interest accrued daily. Costs associated with successful loan originations are netted from loan origination fees, with the net amount (net deferred loan fees) amortized over the contractual life of the loan in interest income. If a loan has scheduled periodic payments, the amortization of the net deferred loan fee is calculated using the effective interest method over the contractual life of the loan. If the loan does not have scheduled payments, such as a line of credit, the net deferred loan fee is recognized as interest income on a straight line basis over the contractual life of the loan. Fees received for loan commitments are recognized as interest income over the term of the commitment. When loans are repaid, any remaining unamortized balances of deferred fees and costs are accounted for through interest income. Generally, the Company places a loans or lease on nonaccrual status and ceases recognizing interest income when it has become delinquent more than 90 days and/or when Management determines that the repayment of principal and collection of interest is unlikely. The Company may decide that it is appropriate to continue to accrue interest on certain loans more than 90 days delinquent if they are well-secured by collateral and collection is in process. When a loan is placed on nonaccrual status, any accrued but uncollected interest for the loan is reversed out of interest income in the period in which the loan’s status changed. For loans with an interest reserve, i.e., where loan proceeds are advanced to the borrower to make interest payments, all interest recognized from the inception of the loan is reversed when the loan is placed on non-accrual. Once a loan is on non-accrual status subsequent payments received from the customer are applied to principal, and no further interest income is recognized until the principal has been paid in full or until circumstances have changed such that payments are again consistently received as contractually required. Generally, loans and leases are not restored to accrual status until the obligation is brought current and has performed in accordance with the contractual terms for a reasonable period of time, and the ultimate collectability of the total contractual principal and interest is no longer in doubt. Impaired loans are classified as either nonaccrual or accrual, depending on individual circumstances regarding the collectability of interest and principal according to the contractual terms.
Purchased Credit Impaired Loans	Purchased Credit Impaired Loans The Company purchases individual loans and groups of loans, some of which show evidence of credit deterioration since origination. These purchased credit impaired (“PCI”) loans are recorded at the amount paid, since there is no carryover of the seller’s allowance for loan losses. After acquisition, losses are recognized by an increase in the allowance for loan losses. Such PCI loans are accounted for individually or aggregated into pools of loans based on common risk characteristics. The Company estimates the amount and timing of expected cash flows for the loan or pool, and the expected cash flows in excess of amount paid is recorded as interest income over the remaining life of the loan or pool (accretable yield). The excess of the loan’s or pool’s contractual principal and interest over expected cash flows is not recorded (nonaccretable difference). Over the life of the loan or pool, expected cash flows continue to be estimated. If the present value of expected cash flows is less than the carrying amount, a loss is recorded as a provision for loan and lease losses. If the present value of expected cash flows is greater than the carrying amount, it is recognized as part of future interest income
Loans Modified in a Troubled Debt Restructuring	Loans Modified in a Troubled Debt Restructuring Loans are considered to have been modified in a troubled debt restructuring (“TDR”) when due to a borrower’s financial difficulties the Company makes certain concessions to the borrower that it would not otherwise consider. Modifications may include interest rate reductions, principal or interest forgiveness, forbearance, and other actions intended to minimize economic loss and to avoid foreclosure or repossession of collateral. Generally, a non-accrual loan that has been modified in a TDR remains on non-accrual status for a period of six months to demonstrate that the borrower is able to meet the terms of the modified loan. However, performance prior to the modification, or significant events that coincide with the modification, are included in assessing whether the borrower can meet the new terms and may result in the loan being returned to accrual status at the time of loan modification or after a shorter performance period. If the borrower’s ability to meet the revised payment schedule is uncertain, the loan remains on non-accrual status. A TDR is generally considered to be in default when it appears likely that the customer will not be able to repay all principal and interest pursuant to the terms of the restructured agreement.
Allowance for Loan and Lease Losses	Allowance for Loan and Lease Losses The allowance for loan and lease losses is maintained at a level which, in management’s judgment, is adequate to absorb loan and lease losses inherent in the loan and lease portfolio. The allowance for loan and lease losses is increased by a provision for loan and lease losses, which is charged to expense, and reduced by principal charge-offs, net of recoveries. The amount of the allowance is based on management’s evaluation of the collectability of the loan and lease portfolio, changes in its risk profile, credit concentrations, historical trends, and economic conditions. This evaluation also considers the balance of impaired loans and leases. A loan or lease is impaired when it is probable that the Company will be unable to collect all contractual principal and interest payments due in accordance with the terms of the loan or lease agreement. The impairment on certain individually identified loans or leases is measured based on the present value of expected future cash flows discounted at the original effective interest rate of the loan or lease. As a practical expedient, impairment may be measured based on the loan’s or lease’s observable market price or the fair value of collateral if the loan or lease is collateral dependent. The amount of impairment, if any, is recorded through the provision for loan and lease losses and is added to the allowance for loan and lease losses, with any changes over time recognized as additional bad debt expense in our provision for loan losses. Impaired loans with homogenous characteristics, such as one-to-four family residential mortgages and consumer installment loans, may be subjected to a collective evaluation for impairment, considering delinquency and repossession statistics, historical loss experience, and other factors. General reserves cover non-impaired loans and are based on historical net loss rates for each portfolio segment by call report code, adjusted for the effects of qualitative or environmental factors that are likely to cause estimated credit losses as of the evaluation date to differ from the portfolio segment’s historical loss experience. Qualitative factors include consideration of the following: changes in lending policies and procedures; changes in international, national, regional, and local economic and business conditions and developments; changes in nature and volume of the portfolio; changes in the experience, ability and depth of lending management and staff; changes in the volume and severity of past due, nonaccrual and other adversely graded loans; changes in quality of the loan review system; changes in the value of the underlying collateral for collateral-dependent loans; concentrations of credit; and the effect of the other external factors such as competition and legal and regulatory requirements. Most of the Company’s business activity is with customers located in California within the Southern Central San Joaquin Valley and the corridor stretching between Santa Paula and Santa Clarita, therefore the Company’s exposure to credit risk is significantly affected by changes in the economy in those regions. The Company considers this concentration of credit risk when assessing and assigning qualitative factors in the allowance for loan losses. Portfolio segments identified by the Company include Direct Financing leases, Agricultural, Commercial and Industrial, Real Estate, Small Business Administration, and Consumer loans. Relevant risk characteristics for these portfolio segments generally include debt service coverage, loan-to-value ratios and financial performance on non-consumer loans; and credit scores, debt-to-income ratios, collateral type and loan-to-value ratios for consumer loans. Though management believes the allowance for loan and lease losses to be adequate, ultimate losses may vary from their estimates. However, estimates are reviewed periodically, and as adjustments become necessary they are reported in earnings during the periods they become known. In addition, the FDIC and the California Department of Business Oversight, as an integral part of their examination processes, review the allowance for loan and lease losses. These agencies may require additions to the allowance for loan and lease losses based on their judgment about information available at the time of their examinations.
Reserve for Off-Balance Sheet Commitments	Reserve for Off-Balance Sheet Commitments In addition to the exposure to credit loss from outstanding loans, the Company is also exposed to credit loss from certain off-balance sheet commitments such as unused commitments from revolving lines of credit, mortgage warehouse lines of credit, unused commitments on construction loans and commercial and standby letters of credit. Because the available funds have not yet been disbursed on these commitments the estimated losses are not included in the calculation of ALLL. The reserve for off-balance sheet commitments is an estimated loss contingency which is included in other liabilities on the Consolidated Balance Sheets. The adjustments to the reserve for off-balance sheet commitments are reported as a noninterest expense. This reserve is for estimated losses that could occur when the Company is contractually obligated to make a payment under these instruments and must seek repayment from a party that may not be as financially sound in the current period as it was when the commitment was originally made.
Premises and Equipment	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful lives of premises range between twenty-five to thirty-nine years. The useful lives of furniture, fixtures and equipment range between three to twenty years. Leasehold improvements are amortized over the life of the asset or the term of the related lease, whichever is shorter. When assets are sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in income for the period. The cost of maintenance and repairs is charged to expense as incurred. Impairment of long-lived assets is evaluated by management based upon an event or changes in circumstances surrounding the underlying assets which indicate long-lived assets may be impaired.
Foreclosed Assets	Foreclosed assets include real estate and other property acquired in full or partial settlement of loan obligations. Upon acquisition, any excess of the recorded investment in the loan balance over the appraised fair market value, net of estimated selling costs, is charged against the allowance for loan and lease losses. A valuation allowance for losses on foreclosed assets is maintained to provide for temporary declines in value. The allowance is established through a provision for losses on foreclosed assets which is included in other non-interest expense. Subsequent gains or losses on sales or write-downs resulting from permanent impairments are recorded in other non-interest income or expense as incurred. Operating costs after acquisition are expensed. The Company had no foreclosed residential real estate properties recorded at December 31, 2015, as a result of obtaining physical possession of the property. At December 31, 2015, the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceeds are in process is $ 709,000
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets The Company acquired Sierra National Bank in 2000. Goodwill resulting from business combinations prior to January 1, 2009 represents the amount by which the purchase price exceeded the fair value of the net assets. The Company acquired Santa Clara Valley Bank in 2014. Goodwill resulting from business combinations after January 1, 2009 is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exist which indicate that an impairment test should be performed. The Company selected December 31, 2015 as the date to perform the annual impairment test for 2015. Goodwill is the only intangible asset with an indefinite life on our balance sheet. There was no impairment recognized for the years ended December 31, 2015, 2014, and 2013. Intangible assets with definite useful lives are amortized over their estimated useful lives to their estimated residual values. The Company’s other intangible assets consist solely of core deposit intangible assets arising from the acquisition of Santa Clara Valley Bank, which are being amortized on a straight line basis over eight years.
Loan Commitments and Related Financial Instruments	Loan Commitments and Related Financial Instruments Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded. Details regarding these commitments and financial instruments are discussed in detail in Note 12 to our consolidated financial statements.
Income Taxes	Income Taxes The Company files its income taxes on a consolidated basis with its subsidiary. The allocation of income tax expense represents each entity’s proportionate share of the consolidated provision for income taxes. Income tax expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax basis of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50 The Company recognizes interest and penalties related to uncertain tax positions as part of income tax expense.
Salary Continuation Agreements and Directors’ Retirement Plan	Salary Continuation Agreements and Directors’ Retirement Plan The Company has entered into agreements to provide members of the Board of Directors and certain key executives, or their designated beneficiaries, with annual benefits for up to fifteen years after retirement or death. The Company accrues for these future benefits from the effective date of the plan until the director’s or executive’s expected retirement date in a systematic and rational manner. At the consolidated balance sheet date, the amount of accrued benefits equals the then present value of the benefits expected to be provided to the director or employee, any beneficiaries, and covered dependents in exchange for the director’s or employee’s services to that date.
Comprehensive Income	Comprehensive Income Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale, net of an adjustment for the effects of realized gains and losses and any applicable tax. Comprehensive income is a more inclusive financial reporting methodology that includes disclosure of other comprehensive income that historically has not been recognized in the calculation of net income. Unrealized gains and losses on the Company’s available for sale securities are included in other comprehensive income after adjusting for the effects of realized gains and losses. Total comprehensive income and the components of accumulated other comprehensive income (loss) are presented in the consolidated statements of comprehensive income.
Stock-Based Compensation	Stock-Based Compensation At December 31, 2015, the Company had one stock-based compensation plan, the Sierra Bancorp 2007 Stock Incentive Plan (the “2007 Plan”), which was adopted by the Company’s Board of Directors on March 15, 2007 and approved by the Company’s shareholders on May 23, 2007. The 2007 Plan originally covered 1,500,000 . Compensation cost and director’s expense is recognized for stock options issued to employees and directors and is recognized over the required service period, generally defined as the vesting period. The Company is using the Black-Scholes model to value stock options. The “multiple option” approach is used to allocate the resulting valuation to actual expense for current period. Expected volatility is based on historical volatility of the Company’s common stock. The Company uses historical data to estimate option exercise and post-vesting termination behavior. The expected term of options granted is based on historical data and represents the period of time that options granted are expected to be outstanding subsequent to vesting, which takes into account that the options are not transferable. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of the grant. Years Ended December 31, 2015 2014 2013 (1) Dividend yield 2.18 % 2.08 % N/A Expected Volatility 26.45 % 25.01 % N/A Risk-free interest rate 1.02 % 1.00 % N/A Expected option life 4.0 years 4.0 years N/A (1)
Recent Accounting Pronouncements	In January 2014, the FASB issued ASU 2014-01, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects, to provide additional flexibility with regard to accounting for investments in qualified affordable housing projects. ASU 2014-01 modifies the conditions that must be met to present the pretax impact and related tax benefits of such investments as a component of income taxes (“net” within income tax expense), to enable more investors to elect to use a “net” presentation for those investments. Investors that do not qualify for “net” presentation under the new guidance will continue to account for such investments under the equity method or cost method, which results in losses recognized in pretax income and tax benefits recognized in income taxes (“gross” presentation of investment results). For investments that qualify for the “net” presentation of investment performance, ASU 2014-01 introduces a “proportional amortization method” that can be elected to amortize the investment basis. If elected, the method is required for all eligible investments in qualified affordable housing projects. ASU 2014-01 also requires enhanced recurring disclosures for all investments in qualified affordable housing projects, regardless of the accounting method used for those investments. It is effective for interim and annual periods beginning after December 15, 2014, and early adoption is permitted. The Company adopted ASU 2014-01 in the first quarter of 2015, however we are continuing to account for our low-income housing tax credit investments using the equity method therefore there was no impact on our income statement or balance sheet, but our disclosures with regard to low-income housing tax credit investments were updated to reflect the new requirements. In January 2014, the FASB issued ASU 2014-04, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure, to resolve diversity in practice with respect to a creditor’s reclassification of a collateralized consumer mortgage loan to other real estate owned (OREO). Current US GAAP requires a loan to be reclassified to OREO upon a troubled debt restructuring that is “in substance a repossession or foreclosure”, where the creditor receives “physical possession” of the debtor's assets regardless of whether formal foreclosure proceedings take place. The terms “in substance a repossession or foreclosure” and “physical possession” are not defined in US GAAP; therefore, questions have arisen about when a creditor should reclassify a collateralized mortgage loan to OREO. ASU 2014-04 requires a creditor to reclassify a collateralized consumer mortgage loan to real estate property upon obtaining legal title to the real estate collateral, or when the borrower voluntarily conveys all interest in the real estate property to the lender to satisfy the loan through a deed in lieu of foreclosure or similar legal agreement. ASU 2014-04 is effective for public business entities for interim and annual periods beginning after December 15, 2014. ASU 2014-04 did not have any impact on the Company’s financial statements or operations upon adoption. In April 2015 the FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, to simplify the presentation of debt issuance costs related to a recognized debt liability by reflecting those costs as a direct deduction from the carrying amount of debt liability, consistent with debt discounts. ASU 2015-15 was subsequently issued in August 2015 to clarify the SEC staff’s position on presenting and measuring debt issuance costs incurred in connection with line-of-credit arrangements. ASU 2015-03, as modified by ASU 2015-15, is effective for interim and annual periods beginning after December 15, 2015. Early adoption is permitted if the guidance is applied as of the beginning of the annual period of adoption. We do not expect the adoption of this guidance to have a material effect on our consolidated financial statements. In May 2014, the FASB issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606). This ASU is the result of a joint project initiated by the FASB and the International Accounting Standards Board (IASB) to clarify the principles for recognizing revenue, and to develop a common revenue standard and disclosures for U.S. and international accounting standards that would: (1) remove inconsistencies and weaknesses in revenue requirements; (2) provide a more robust framework for addressing revenue issues; (3) improve comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets; (4) provide more useful information to users of financial statements through improved disclosure requirements; and (5) simplify the preparation of financial statements by reducing the number of requirements to which an entity must refer. The guidance affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets. The core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance provides steps to follow to achieve the core principle. An entity should disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Qualitative and quantitative information is required with regard to contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. This ASU is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early application is not permitted. The Company is currently evaluating the potential effects of this guidance on its financial statements and disclosures. In June 2014, the FASB issued ASU 2014-11, Transfers and Servicing (Topic 860), Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures . In June 2014, the FASB issued ASU 2014-12 which amended existing guidance related to the accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. These amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation – Stock Compensation, as it relates to awards with performance conditions that affect vesting to account for such awards. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. ASU 2014-12 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. It will be adopted by the Company for the first quarter of 2016, and we do not expect any impact upon our financial statements or operations upon adoption. In August 2014, the FASB issued ASU 2014-14 which amended existing guidance related to the classification of certain government-guaranteed mortgage loans, including those guaranteed by the FHA and the VA, upon foreclosure. It requires that a mortgage loan be derecognized and a separate other receivable be recognized upon foreclosure if the following conditions are met: 1) The loan has a government guarantee that is not separable from the loan before foreclosure; 2) At the time of foreclosure, the creditor has the intent to convey the real estate property to the guarantor and make a claim on the guarantee, and the creditor has the ability to recover under that claim; and 3) At the time of foreclosure, any amount of the claim that is determined on the basis of the fair value of the real estate is fixed. Upon foreclosure, the separate other receivable should be measured based on the amount of the loan balance (principal and interest) expected to be recovered from the guarantor. ASU 2014-14 is effective for annual periods and interim periods within those annual periods, beginning after December 15, 2014. ASU 2014-14 did not have any impact upon the Company’s financial statements or operations upon adoption, and is not expected to have any impact in future periods. On January 5, 2016, the FASB issued Accounting Standards Update 2016-01, Financial Instruments–Overall: Recognition and Measurement of Financial Assets and Financial Liabilities. Changes made to the current measurement model primarily affect the accounting for equity securities with readily determinable fair values, where changes in fair value will impact earnings instead of other comprehensive income. The accounting for other financial instruments, such as loans, investments in debt securities, and financial liabilities is largely unchanged. The Update also changes the presentation and disclosure requirements for financial instruments including a requirement that public business entities use exit price when measuring the fair value of financial instruments measured at amortized cost for disclosure purposes. This Update is generally effective for public business entities in fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. We are currently evaluating the effects of ASU 2016-01 on our financial statements and disclosures. On February 25, 2016, the FASB issued Accounting Standards Update 2016-02, Leases (Topic 842). The new standard is being issued to increase the transparency and comparability around lease obligations. Previously unrecorded off-balance sheet obligations will now be brought more prominently to light by presenting lease liabilities on the face of the balance sheet, accompanied by enhanced qualitative and quantitative disclosures in the notes to the financial statements. This Update is generally effective for public business entities in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating the effects of ASU 2016-02 on its financial statements and disclosures.

SUMMARY OF SIGNIFICANT ACCOUN36

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of Share-based Compensation, Fair Value Assumptions	The fair value of each option is estimated on the date of grant using the following assumptions: Years Ended December 31, 2015 2014 2013 (1) Dividend yield 2.18 % 2.08 % N/A Expected Volatility 26.45 % 25.01 % N/A Risk-free interest rate 1.02 % 1.00 % N/A Expected option life 4.0 years 4.0 years N/A (1)

SECURITIES AVAILABLE-FOR-SALE (

SECURITIES AVAILABLE-FOR-SALE (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation	The amortized cost and fair value of the securities available-for-sale are as follows (dollars in thousands): December 31, 2015 Amortized Gross Gross Fair Value US Government Agencies $ 28,801 $ 303 $ (62) $ 29,042 Mortgage-backed securities 374,683 2,440 (2,062) 375,061 State and political subdivisions 99,093 3,146 (56) 102,183 Equity securities 575 721 - 1,296 Total securities $ 503,152 $ 6,610 $ (2,180) $ 507,582 December 31, 2014 Amortized Gross Gross Fair Value US Government Agencies $ 26,959 $ 334 $ (23) $ 27,270 Mortgage-backed securites 378,339 4,299 (1,196) 381,442 State and political subdivisions 98,056 3,093 (200) 100,949 Equity securities 1,210 1,012 - 2,222 Total securities $ 504,564 $ 8,738 $ (1,419) $ 511,883
Realized Gain (Loss) on Investments	Gross gains and losses from the sales and calls of securities for the years ended were as follows (dollars in thousands): December 31, 2015 2014 2013 Gross gains on sales and calls of securities $ 894 $ 739 $ 6 Gross losses on sales and calls of securities (228) (72) - Net gains on sales and calls of securities $ 666 $ 667 $ 6
Information Pertaining to Investment Securities Aggregated by Investment Category and Length of Time that Individual Securities in a Continuous Loss Position	At December 31, 2015 and 2014, the Company had 175 134 December 31, 2015 Less than twelve months Twelve months or longer Gross Fair Value Gross Fair Value US Government Agencies $ (62) $ 10,329 $ - $ - Mortgage-backed securities (1,608) 187,734 (454) 35,511 State and political subdivisions (17) 3,409 (39) 3,847 Equity securities - - - - Total $ (1,687) $ 201,472 $ (493) $ 39,358 December 31, 2014 Less than twelve months Twelve months or longer Gross Fair Value Gross Fair Value US Government Agencies $ (23) $ 3,485 $ - $ - Mortgage-backed securities (564) 84,004 (632) 51,982 State and political subdivisions (31) 7,738 (169) 9,045 Equity securities - - - - Total $ (618) $ 95,227 $ (801) $ 61,027
Investments Classified by Contractual Maturity Date	The amortized cost and estimated fair value of securities available-for-sale at December 31, 2015 by contractual maturity are shown below. Expected maturities will differ from contractual maturities because the issuers of the securities may have the right to call or prepay obligations with or without penalties. Amortized Cost Fair Value (dollars in thousands) Maturing within one year $ 3,657 $ 3,706 Maturing after one year through five years 242,719 244,733 Maturing after five years through ten years 50,144 51,308 Maturing after ten years 50,413 51,671 Securities not due at a single maturity date: U.S Government agencies collateralized by mortgage obligations 155,644 154,868 Other securities 575 1,296 $ 503,152 $ 507,582
Summary of amortized cost and fair values of general obligation and revenue bonds	The following table summarizes the amortized cost and fair values of general obligation and revenue bonds in the Company’s investment securities portfolio at the indicated dates, identifying the state in which the issuing municipality or agency operates for our largest geographic concentrations (dollars in thousands): December 31, 2015 December 31, 2014 General obligation bonds Amortized Cost Fair Value Amortized Cost Fair Value State of Issuance: California $ 20,473 $ 21,642 $ 20,078 $ 21,288 Texas 16,575 16,954 14,489 14,675 Illinois 9,997 10,191 8,272 8,394 Ohio 7,610 7,748 7,456 7,555 Washington 5,905 6,081 5,966 6,126 Arizona 2,039 2,108 2,070 2,156 Utah 953 990 956 984 Other (19 states) 20,334 20,848 19,183 19,676 Total General Obligation Bonds 83,886 86,562 78,470 80,854 Revenue bonds State of Issuance: Utah 4,434 4,519 3,769 3,834 Texas 3,732 3,863 3,273 3,387 Washington 1,791 1,827 1,167 1,197 California 1,002 1,028 2,174 2,233 Ohio 318 319 321 332 Arizona - - 3,710 3,777 Other (7 states) 3,930 4,065 5,172 5,335 Total Revenue Bonds 15,207 15,621 19,586 20,095 Total Obligations of States and Political Subdivisions $ 99,093 $ 102,183 $ 98,056 $ 100,949 The following table summarizes the amortized cost and fair value of revenue bonds in the Company’s investment securities portfolio at the indicated dates, identifying the revenue source of repayment for our largest source concentrations (dollar in thousands): December 31, 2015 December 31, 2014 Revenue bonds Amortized Cost Fair Value Amortized Cost Fair Value Revenue Source: Water $ 3,942 $ 4,052 $ 7,100 $ 7,278 College & University 2,975 3,103 2,723 2,834 Sales Tax 2,630 2,663 2,361 2,405 Lease 2,040 2,100 1,356 1,362 Electric & Power 679 691 1,880 1,914 Other (9 sources) 2,941 3,012 4,166 4,302 Total Revenue Bonds $ 15,207 $ 15,621 $ 19,586 $ 20,095

LOANS AND LEASES (Tables)

LOANS AND LEASES (Tables)	12 Months Ended
	Dec. 31, 2015
Receivables [Line Items]
Schedule of Participating Mortgage Loans	The composition of the loan and lease portfolio is as follows (dollars in thousands): December 31, 2015 2014 Real estate: Secured by residential, commercial and professional office properties, including construction and development $ 421,174 $ 370,639 Secured by residential properties 223,752 188,552 Secured by farm land 133,182 145,039 Total real estate loans 778,108 704,230 Agricultural 46,237 27,746 Commercial and industrial 113,207 113,771 Mortgage warehouse lines 180,355 106,021 Consumer 14,949 18,885 Total loans 1,132,856 970,653 Deferred loan and lease origination cost, net 2,169 1,651 Allowance for loan and lease losses (10,423) (11,248) Loans, net $ 1,124,602 $ 961,056
Financing Receivable Credit Quality Indicators	Credit quality classifications as of December 31, 2015 were as follows (dollars in thousands): Pass Special Mention Substandard Impaired Total Real Estate: 1-4 family residential construction $ 13,784 $ 1,157 $ - $ - $ 14,941 Other Construction/Land 35,901 135 - 1,323 37,359 1-4 family - closed-end 127,972 2,498 387 6,499 137,356 Equity Lines 39,966 199 957 3,111 44,233 Multi-family residential 26,178 - - 1,044 27,222 Commercial real estate owner occupied 196,211 12,075 7,322 3,100 218,708 Commercial real estate Non-owner occupied 155,223 4,505 170 5,209 165,107 Farmland 130,285 1,563 724 610 133,182 Total Real Estate 725,520 22,132 9,560 20,896 778,108 Agricultural 46,197 40 - - 46,237 Commercial and Industrial 108,931 933 755 2,588 113,207 Mortgage warehouse lines 180,355 - - - 180,355 Consumer loans 12,718 178 16 2,037 14,949 Total Gross Loans and Leases $ 1,073,721 $ 23,283 $ 10,331 $ 25,521 $ 1,132,856 Credit quality classifications as of December 31, 2014 were as follows (dollars in thousands): Pass Special Mention Substandard Impaired Total Real Estate: 1-4 family residential construction $ 5,858 $ - $ - $ - $ 5,858 Other Construction/Land 15,238 247 - 4,423 19,908 1-4 family - closed-end 105,398 833 918 7,110 114,259 Equity Lines 46,819 294 1,237 1,367 49,717 Multi-family residential 18,127 420 - 171 18,718 Commercial real estate owner occupied 191,495 18,694 3,845 4,620 218,654 Commercial real estate Non-owner occupied 114,317 4,250 631 12,879 132,077 Farmland 142,295 1,950 744 50 145,039 Total Real Estate 639,547 26,688 7,375 30,620 704,230 Agricultural 27,215 531 - - 27,746 Commercial and Industrial 108,469 1,529 857 2,916 113,771 Mortgage warehouse lines 106,021 - - - 106,021 Consumer loans 15,752 222 23 2,888 18,885 Total Gross Loans and Leases $ 897,004 $ 28,970 $ 8,255 $ 36,424 $ 970,653
Allowance for Credit Losses on Financing Receivables	The following tables present the activity in the allowance for loan losses and the recorded investment in loans and impairment method by portfolio segment for each of the years ending December 31, 2015, 2014, and 2013 (dollars in thousands): Real Estate Agricultural Commercial and (1) Consumer Unallocated Total Allowance for credit losses: Balance, December 31, 2012 $ 8,034 $ 258 $ 3,467 $ 2,114 $ - $ 13,873 Charge-offs (4,205) (473) (1,668) (1,917) - (8,263) Recoveries 618 - 802 297 - 1,717 Provision 1,097 1,193 1,186 623 251 4,350 Balance, December 31, 2013 5,544 978 3,787 1,117 251 11,677 Charge-offs (1,629) (124) (625) (1,837) - (4,215) Recoveries 1,913 6 801 716 - 3,436 Provision 415 126 (2,019) 1,769 59 350 Balance, December 31, 2014 6,243 986 1,944 1,765 310 11,248 Charge-offs (706) - (395) (1,739) - (2,840) Recoveries 751 81 225 958 - 2,015 Provision (1,505) (345) 759 279 812 - Balance, December 31, 2015 $ 4,783 $ 722 $ 2,533 $ 1,263 $ 1,122 $ 10,423 (1) Loans evaluated for impairment: December 31, 2015 December 31, 2014 December 31, 2013 Individually Collectively Individually Collectively Individually Collectively Real estate $ 20,896 $ 757,212 $ 30,620 $ 673,610 $ 47,010 $ 530,829 Agricultural - 46,237 - 27,746 470 24,710 Commercial and Industrial (1) 2,588 290,974 2,916 216,876 5,444 171,243 Consumer 2,037 12,912 2,888 15,997 3,463 20,073 Total loans $ 25,521 $ 1,107,335 $ 36,424 $ 934,229 $ 56,387 $ 746,855 (1) Reserves based on method of evaluation for impairment: December 31, 2015 December 31, 2014 December 31, 2013 Specific General Specific General Specific General Real estate $ 2,889 $ 1,894 $ 3,864 $ 2,379 $ 2,867 $ 2,677 Agricultural - 722 - 986 126 852 Commercial and Industrial (1) 683 1,850 916 1,028 1,925 1,862 Consumer 343 920 668 1,097 431 686 Unallocated - 1,122 - 310 - 251 Total loan loss reserves $ 3,915 $ 6,508 $ 5,448 $ 5,800 $ 5,349 $ 6,328 (1)
Past Due Financing Receivables	The following tables present the recorded investment in nonaccrual loans and loans past due over 30 days as of December 31, 2015 and December 31, 2014 (dollars in thousands): December 31, 2015 30-59 Days 60-89 Days 90 Days Or (2) Total Past Due Current Total Financing Non-Accrual (1) Real Estate: 1-4 family residential construction $ 612 $ 545 $ - $ 1,157 $ 13,784 $ 14,941 $ - Other Construction/Land 18 129 63 210 37,149 37,359 457 1-4 family - closed-end 1,065 917 566 2,548 134,808 137,356 2,298 Equity Lines 199 247 484 930 43,303 44,233 1,770 Multi-family residential - 630 - 630 26,592 27,222 630 Commercial real estate owner occupied 232 129 260 621 218,087 218,708 2,325 Commercial real estate Non-owner occupied - - - - 165,107 165,107 262 Farmland - - - - 133,182 133,182 610 Total Real Estate Loans 2,126 2,597 1,373 6,096 772,012 778,108 8,352 Agricultural - - - - 46,237 46,237 - Commercial and Industrial 127 153 86 366 112,841 113,207 710 Mortage warehouse lines - - - - 180,355 180,355 - Consumer loans 98 9 45 152 14,797 14,949 572 Total Gross Loans and Leases $ 2,351 $ 2,759 $ 1,504 $ 6,614 $ 1,126,242 $ 1,132,856 $ 9,634 (1) (2) December 31, 2014 30-59 Days 60-89 Days 90 Days Or (2) Total Past Due Current Total Financing Non-Accrual (1) Real Estate: 1-4 family residential construction $ - $ 332 $ - $ 332 $ 5,526 $ 5,858 $ - Other Construction/Land 93 59 3,253 3,405 16,503 19,908 3,547 1-4 family - closed-end 1,125 597 2,874 4,596 109,663 114,259 3,042 Equity Lines 98 44 214 356 49,361 49,717 1,049 Multi-family residential 185 - 171 356 18,362 18,718 171 Commercial real estate owner occupied 1,460 26 1,316 2,802 215,852 218,654 3,417 Commercial real estate Non-owner occupied 604 294 6,953 7,851 124,226 132,077 7,754 Farmland 997 - - 997 144,042 145,039 51 Total Real Estate Loans 4,562 1,352 14,781 20,695 683,535 704,230 19,031 Agricultural 618 - - 618 27,128 27,746 - Commercial and Industrial 1,346 153 39 1,538 112,233 113,771 821 Mortgage warehouse lines - - - - 106,021 106,021 - Consumer loans 136 17 - 153 18,732 18,885 826 Total Gross Loans and Leases $ 6,662 $ 1,522 $ 14,820 $ 23,004 $ 947,649 $ 970,653 $ 20,678 (1) (2)
Impaired Financing Receivables	Individually impaired loans as of December 31, 2015 and December 31, 2014 were as follows (dollars in thousands): December 31, 2015 Unpaid Principal (1) Recorded (2) Related Allowance Average Recorded Interest Income (3) With an Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 919 769 83 967 42 1-4 Family - closed-end 8,085 6,137 290 6,157 255 Equity Lines 2,339 2,269 214 2,374 17 Multifamily residential 414 414 1 417 5 Commercial real estate- owner occupied 1,272 1,272 589 1,405 139 Commercial real estate- non-owner occupied 3,350 3,350 1,712 3,390 164 Farmland - - - - - Total Real Estate 16,379 14,211 2,889 14,710 622 Agricultural - - - - - Commercial and Industrial 2,572 2,559 683 2,857 97 Consumer loans 2,023 2,022 343 2,298 112 20,974 18,792 3,915 19,865 831 With no Related Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 554 554 - 566 34 1-4 Family - closed-end 585 362 - 602 - Equity Lines 843 842 - 840 - Multifamily residential 630 630 - 633 - Commercial real estate- owner occupied 1,828 1,828 - 2,251 - Commercial real estate- non-owner occupied 2,006 1,859 - 2,102 118 Farmland 610 610 - 629 - Total Real Estate 7,056 6,685 - 7,623 152 Agricultural - - - - - Commercial and Industrial 45 29 - 77 - Consumer loans 160 15 - 256 - 7,261 6,729 - 7,956 152 Total $ 28,235 $ 25,521 $ 3,915 $ 27,821 $ 983 (1) (2) (3) December 31, 2014 Unpaid Principal (1) Recorded (2) Related Allowance Average Recorded Interest Income (3) With an Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 1,155 1,078 179 1,193 70 1-4 Family - closed-end 4,167 4,167 288 4,276 258 Equity Lines 797 797 230 878 14 Multifamily residential 171 171 51 173 - Commercial real estate- owner occupied 2,791 2,681 1,385 3,069 60 Commercial real estate- non-owner occupied 3,463 3,463 1,731 3,545 263 Farmland - - - - - Total Real Estate 12,544 12,357 3,864 13,134 665 Agricultural - - - - - Commercial and Industrial 2,910 2,898 916 3,046 123 Consumer loans 2,790 2,788 668 3,115 150 18,244 18,043 5,448 19,295 938 With no Related Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 3,345 3,345 - 4,143 - 1-4 Family - closed-end 2,943 2,943 - 9,186 - Equity Lines 609 570 - 611 - Multifamily residential - - - - - Commercial real estate- owner occupied 2,915 1,939 - 3,046 - Commercial real estate- non-owner occupied 9,563 9,416 - 10,306 118 Farmland 51 50 - 52 - Total Real Estate 19,426 18,263 - 27,344 118 Agricultural - - - - - Commercial and Industrial 35 18 - 81 - Consumer loans 275 100 - 347 - 19,736 18,381 - 27,772 118 Total $ 37,980 $ 36,424 $ 5,448 $ 47,067 $ 1,056 (1) (2) (3)
Schedule Of Loans And Leases Receivable Impaired Interest Income And Lost From Non Accrual Loans	The following is a summary of interest income from non-accrual loans in the portfolio at year-end that was not recognized (dollars in thousands): Years Ended December 31, 2015 2014 2013 Interest that would have been recorded under the loans’ original terms $ 643 $ 1,666 $ 3,209 Less gross interest recorded 188 389 304 Foregone interest $ 455 $ 1,277 $ 2,905
Troubled Debt Restructurings on Financing Receivables	The following tables present troubled debt restructurings by type of modification during the period ending December 31, 2015 and December 31, 2014 (dollars in thousands): December 31, 2015 Rate Term Rate & Term Term & Total Troubled Debt Restructurings Real Estate: Other Construction/Land $ - $ 111 $ - $ - $ 111 1-4 family - closed-end - - 4,882 - 4,882 Equity Lines - 1,164 290 - 1,454 Multi-family Residential - 418 418 Commercial real estate owner occupied - - - - - Commercial real estate Non-owner occupied - - - - - Total Real Estate Loans - 1,693 5,172 - 6,865 Agricultural - - - - - Commercial and Industrial - 140 - - 140 Consumer Loans - 23 - - 23 $ - $ 1,856 $ 5,172 $ - $ 7,028 December 31, 2014 Rate Term Rate & Term Term & Total Troubled Debt Restructurings Real Estate: Other Construction/Land $ - $ - $ 40 $ - $ 40 1-4 family - closed-end 41 13 - - 54 Equity Lines - 945 29 - 974 Commercial real estate owner occupied 279 123 - - 402 Commercial real estate Non-owner occupied - - - - - Total Real Estate Loans 320 1,081 69 - 1,470 Agricultural - - - - - Commercial and Industrial - 153 28 30 211 Consumer Loans - 9 103 - 112 $ 320 $ 1,243 $ 200 $ 30 $ 1,793
Schedule of Debtor Troubled Debt Restructuring, Subsequent Periods	Pre-Modification Post-Modification December 31, 2015 Number of Loans Outstanding Outstanding Reserve (1) Real Estate: Other Construction/Land 2 $ 111 $ 111 $ 4 1-4 family - closed-end 15 4,883 4,882 154 Equity Lines 12 1,454 1,454 176 Multi-family Residential 1 418 418 - Commercial real estate owner occupied 0 - - - Commercial real estate non-owner occupied 0 - - - Total Real Estate Loans 6,866 6,865 334 Agricultural 0 - - - Commercial and Industrial 5 140 140 (16) Consumer Loans 2 23 23 7 $ 7,029 $ 7,028 $ 325 (1) Subsequent Defaults December 31, 2015 Number of Loans Recorded Charge-Offs Real Estate: Other Construction/Land 0 $ - $ - 1-4 family - closed-end 0 - - Equity Lines 0 - - Commercial real estate- owner occupied 0 - - Commercial real estate- non owner occupied 0 - - Total Real Estate Loans - - Agricultural 0 - - Commercial and Industrial 0 - - Consumer Loans 0 - - $ - $ - Pre-Modification Post-Modification December 31, 2014 Number of Loans Outstanding Outstanding Reserve (1) Real Estate: Other Construction/Land 1 $ 40 $ 40 $ - 1-4 family - closed-end 2 54 54 - Equity Lines 11 974 974 364 Commercial real estate owner occupied 2 402 402 - Commercial real estate non-owner occupied 0 - - - Total Real Estate Loans 1,470 1,470 364 Agricultural 0 - - - Commercial and Industrial 9 211 211 75 Consumer Loans 4 112 112 15 $ 1,793 $ 1,793 $ 454 (1) December 31, 2014 Subsequent Defaults Number of Loans Recorded Charge-Offs Real Estate: Other Construction/Land 4 $ 1,768 $ 77 1-4 family - closed-end 2 8,305 - Equity Lines 0 - - Commercial real estate- owner occupied 2 937 31 Commercial real estate- non owner occupied 0 - - Total Real Estate Loans 11,010 108 Agricultural 0 - - Commercial and Industrial 2 129 2 Consumer Loans 2 133 58 $ 11,272 $ 168
Schedule of Discount Accretion On Loans	Accretable yield, or income expected to be collected is as follows: Years Ended December 31, 2015 2014 2013 Balance at January 1 $ 1,106 $ - $ - New loans purchased - 1,106 - Accretion of income (218) - - Reclassifications from non-accretable difference - - - Disposals - - Balance at December 31 $ 888 $ 1,106 $ -
Purchased Credit Impaired Loans [Member]
Receivables [Line Items]
Impaired Financing Receivables	The carrying amount and unpaid principal balance of those loans are as follows (dollars in thousands): December 31, 2015 Unpaid Principal Balance Carrying Value Real estate secured $ 1,158 $ 188 Commercial and industrial 38 - Consumer 1 - Total purchased credit impaired loans $ 1,197 $ 188 December 31, 2014 Unpaid Principal Balance Carrying Value Real estate secured $ 1,222 $ 228 Commercial and industrial 92 - Consumer 1 - Total purchased credit impaired loans $ 1,315 $ 228
Schedule of Financing Receivables, Minimum Payments	Purchased credit impaired loans acquired during the years ended December 31, 2015 and 2014 for which it was probable at acquisition that not all contractually required payments would be collected are as follows (dollars in thousands): 2015 2014 Contractually required payments receivable of loans purshased during the year: Consumer $ - $ 572 Sierra Reserve - 875 Non-accretable difference - (1,221) Cash flows expected to be collected at acquisition - 226 Fair value of acquired loans at acquisition $ - $ 226

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Premises and equipment at cost consisted of the following (dollars in thousands): December 31, 2015 2014 Land $ 3,019 $ 3,019 Buildings and improvements 16,398 16,348 Furniture, fixtures and equipment 18,166 18,397 Leasehold improvements 11,049 10,850 48,632 48,614 Less accumulated depreciation and amortization 26,826 26,808 Construction in progress 184 47 $ 21,990 $ 21,853
Schedule of rent commitments, before considering renewal options	Rent commitments, before considering renewal options that generally are present, were as follows: Year Ending December 31, 2016 $ 1,190,000 2017 1,141,000 2018 1,044,000 2019 790,000 2020 787,000 Thereafter 3,207,000 $ 8,159,000

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of change in goodwill	The change in goodwill during the year is as follows (dollars in thousands): Years Ended December 31, 2015 2014 2013 Balance at January 1 $ 6,908 $ 5,544 $ 5,544 Acquired goodwill - 1,364 - Impairment - - - Balance at December 31 $ 6,908 $ 6,908 $ 5,544
Schedule of acquired intangible assets	Acquired intangible assets were as follows at year-end (dollars in thousands): Years Ended December 31, 2015 2014 Gross Accumulated Gross Accumulated Core deposit intangibles $ 1,075 $ 145 $ 1,075 $ 11
Schedule of estimated amortization expense for each of the next five years and thereafter	Estimated amortization expense for each of the next five years and thereafter (dollars in thousands): 2016 $ 134 2017 $ 134 2018 $ 134 2019 $ 134 2020 $ 134 Thereafter $ 260 $ 930

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	12 Months Ended
	Dec. 31, 2015
Other Assets [Abstract]
Schedule of Other Assets	Other assets consisted of the following (dollars in thousands): December 31, 2015 2014 Accrued interest receivable $ 5,808 $ 5,852 Deferred tax assets 12,283 12,810 Investment in limited partnerships 6,217 7,276 Federal Home Loan Bank stock, at cost 7,135 6,631 Other 7,126 4,912 $ 38,569 $ 37,481

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2015
Deposits [Abstract]
Schedule Of Interest Bearing Deposit Liabilities Domestic By Component	Interest-bearing deposits consisted of the following (dollars in thousands): December 31, 2015 2014 Interest Bearing Demand Deposits $ 125,210 $ 110,840 NOW 306,630 275,494 Savings 193,052 167,655 Money Market 101,562 117,907 CDAR's, under $250,000 14,109 11,299 Time, under $250,000 141,773 151,719 Time, $250,000 or more 150,041 135,884 Brokered Deposits - 5,000 $ 1,032,377 $ 975,798
Schedule Of Maturities Of Tmes Deposit	Aggregate annual maturities of time deposits were as follows (dollars in thousands): Year Ending December 31, 2016 $ 296,521 2017 $ 4,328 2018 $ 1,655 2019 $ 1,981 2020 $ 735 Thereafter $ 702 $ 305,922
Schedule Of Interest Expense Recognized In Interest Bearing Deposit	Interest expense recognized on interest-bearing deposits consisted of the following (dollars in thousands): Year Ended December 31, 2015 2014 2013 Interest bearing demand deposits $ 355 $ 283 $ 281 NOW 344 338 359 Savings 207 241 285 Money market 78 80 94 CDAR's 8 11 36 Time deposits 782 1,017 1,243 Brokered Deposits 11 94 157 $ 1,785 $ 2,064 $ 2,455

OTHER BORROWING ARRANGEMENTS (T

OTHER BORROWING ARRANGEMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Short-term Debt	At year end, short-term borrowings consisted of the following (dollars in thousands): 2015 2014 Average Amount Average Maximum Weighted Average Amount Average Maximum Weighted As of December 31: Repurchase agreements $ 8,601 $ 9,405 .41 % $ 11,272 .40 % $ 5,936 $ 7,251 .35 % $ 7,739 .40 % Overnight Federal Home Loan Bank advances 14,697 75,300 .21 % 98,800 .27 % 3,502 18,200 .11 % 25,180 .25 % $ 23,298 $ 84,705 $ 110,072 $ 9,438 $ 25,451 $ 32,919
Schedule of long-term borrowings	At year end, long-term borrowings consisted of the following (dollars in thousands): 2015 2014 Amount Fixed rate Weighted Amount Fixed rate Weighted As of December 31: Federal Home Loan Bank advances, maturing 2015 $ - - $ 4,000 0.29 % Federal Home Loan Bank advances, maturing 2016 2,000 0.54 % 2,000 0.54 % $ 2,000 0.54 % $ 6,000 0.37 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provision for income taxes follows (dollars in thousands): Year Ended December 31, 2015 2014 2013 Federal: Current $ 5,451 $ 5,738 $ 563 Deferred 1,028 (1,281) 1,842 6,479 4,457 2,405 State: Current 1,928 1,604 170 Deferred 664 130 518 2,592 1,734 688 $ 9,071 $ 6,191 $ 3,093
Schedule of Deferred Tax Assets and Liabilities	The components of the net deferred tax asset, included in other assets, are as follows (dollars in thousands): December 31, 2015 2014 Deferred tax assets: Allowance for loan losses $ 4,496 $ 4,877 Foreclosed assets 1,204 1,208 Deferred compensation 4,386 4,227 Accrued reserves 500 613 Non accrual loans 378 245 Other than temporary impairment charge 450 565 Credit carryforward 3,100 5,676 Net operating loss carryforward 1,664 1,709 Other 3,144 1,207 Total deferred tax assets 19,322 20,327 Deferred tax liabilities: Premises and equipment (815) (726) Deferred loan costs (2,640) (2,442) Unrealized gain on securities available-for-sale (1,846) (3,011) Other (1,738) (1,338) Total deferred tax liabilities (7,039) (7,517) Net deferred tax assets $ 12,283 $ 12,810
Schedule of Effective Income Tax Rate Reconciliation	The expense for income taxes differs from amounts computed by applying the statutory Federal income tax rates to income before income taxes. The significant items comprising these differences consisted of the following (dollars in thousands): Year Ended December 31, 2015 2014 2013 Income tax expense at Federal statutory rate $ 9,498 $ 7,501 $ 5,597 Increase (decrease) resulting from: State franchise tax expense, net of Federal tax effect 1,671 1,116 414 Tax exempt income (1,034) (1,018) (920) Affordable housing tax credits (770) (1,006) (1,257) Other (294) (402) (741) $ 9,071 $ 6,191 $ 3,093 Effective tax rate 33.4 % 28.9 % 18.8 %

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Financial Instruments Representing Off-Balance-Sheet Credit Risk	The following financial instruments represent off-balance-sheet credit risk (dollars in thousands): December 31, 2015 2014 Fixed-rate commitments to extend credit $ 82,668 $ 83,416 Variable-rate commitments to extend credit $ 272,222 $ 283,493 Standby letters of credit $ 16,654 $ 14,389

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Schedule of Calculation of Numerator and Denominator in Earnings Per Share	A reconciliation of the numerators and denominators of the basic and diluted earnings per share computations is as follows: For the Years Ended December 31, 2015 2014 2013 Basic Earnings Per Share Net income (dollars in thousands) $ 18,067 $ 15,240 $ 13,369 Weighted average shares outstanding 13,460,605 14,001,958 14,155,927 Basic earnings per share $ 1.34 $ 1.09 $ 0.94 Diluted Earnings Per Share Net income (dollars in thousands) $ 18,067 $ 15,240 $ 13,369 Weighted average shares outstanding 13,460,605 14,001,958 14,155,927 Effect of dilutive stock options 124,505 134,528 134,223 Weighted average shares outstanding 13,585,110 14,136,486 14,290,150 Diluted earnings per share $ 1.33 $ 1.08 $ 0.94
Schedule of Share-based Compensation, Stock Options, Activity	A summary of the Company’s stock option activity, including options from the 1998 Plan, follows (shares in thousands, except exercise price): 2015 2014 2013 Shares Weighted Average Aggregate (1) Shares Weighted Average Shares Weighted Average Outstanding, beginning of year 629 $ 15.30 743 $ 14.61 927 $ 14.16 Exercised (37) $ 10.19 (95) $ 11.28 (111) $ 9.87 Granted 25 $ 16.55 50 $ 16.35 - $ - Canceled (117) $ 19.21 (69) $ 14.20 (73) $ 16.06 Outstanding, 500 $ 14.83 $ 2,850 629 $ 15.30 743 $ 14.61 Exercisable, (2) 430 $ 15.20 $ 2,122 527 $ 16.25 539 $ 16.26 (1) (2) 5.20 4.84
Schedule of Options Indexed to Issuer Equity	Information related to stock options during each year follows: 2015 2014 2013 Weighted-average grant-date fair value per share $ 2.89 $ 2.67 $ - Total intrinsic value of stock options exercised $ 244,000 $ 468,000 $ 605,000 Total fair value of stock options vested $ 176,000 $ 367,000 $ 583,000

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2015
Banking and Thrift [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations	Actual and required capital amounts (in thousands) and ratios are presented below at year end. 2015 2014 Capital Ratio Capital Ratio Leverage Ratio Sierra Bancorp and subsidiary $ 207,576 12.14 % $ 199,853 12.99 % Minimum requirement for "Well-Capitalized" institutions 85,526 5.0 % 76,926 5.0 % Minimum regulatory requirement 68,421 4.0 % 61,541 4.0 % Bank of the Sierra $ 205,055 12.00 % $ 195,174 12.72 % Minimum requirement for "Well-Capitalized" institutions 85,276 5.0 % 76,706 5.0 % Minimum regulatory requirement 68,221 4.0 % 61,365 4.0 % 2015 2014 Capital Capital Amount Ratio Amount Ratio Common Equity Tier 1 Capital Ratio Sierra Bancorp and subsidiary $ 207,576 13.98 % N/A N/A Minimum requirements for "Well-Capitalized" institutions 83,428 6.5 % N/A N/A Minimum regulatory requirement 57,758 4.5 % N/A N/A Bank of the Sierra $ 205,055 16.01 % N/A N/A Minimum requirements for "Well-Capitalized" institutions 83,276 6.5 % N/A N/A Minimum regulatory requirement 57,653 4.5 % N/A N/A Capital Capital Amount Ratio Amount Ratio Tier 1 Risk-Based Capital Ratio Sierra Bancorp and subsidiary $ 207,576 16.17 % $ 199,903 17.39 % Minimum requirement for "Well-Capitalized" institutions 102,680 8.0 % 68,972 6.0 % Minimum regulatory requirement 77,010 6.0 % 45,981 4.0 % Bank of the Sierra $ 205,055 16.01 % $ 195,174 17.01 % Minimum requirement for "Well-Capitalized" institutions 102,494 8.0 % 68,843 6.0 % Minimum regulatory requirement 76,870 6.0 % 45,895 4.0 % Total Risk-Based Capital Ratio Sierra Bancorp and subsidiary $ 218,315 17.01 % $ 211,973 18.44 % Minimum requirement for "Well-Capitalized" institutions 128,350 10.0 % 114,953 10.0 % Minimum regulatory requirement 102,680 8.0 % 91,962 8.0 % Bank of the Sierra $ 215,794 16.84 % $ 206,736 18.02 % Minimum requirement for "Well-Capitalized" institutions 128,117 10.0 % 114,739 10.0 % Minimum regulatory requirement 102,494 8.0 % 91,791 8.0 %

NON-INTEREST REVENUE (Tables)

NON-INTEREST REVENUE (Tables)	12 Months Ended
	Dec. 31, 2015
Non Interest Revenue Abstract [Abstract]
Schedule of Other Nonoperating Income (Expense)	Non-interest revenue also includes one general category of “other income” of which the following are major components (dollars in thousands): Year Ended December 31, 2015 2014 2013 Included in other income: Loss on limited partnerships $ (1,058) $ (1,161) $ (1,063) Dividends on Equity Investments 838 453 356 Rental income on leases - - 46 Other 2,260 1,957 2,569 Total other non-interest income $ 2,040 $ 1,249 $ 1,908

OTHER NON-INTEREST EXPENSE (Tab

OTHER NON-INTEREST EXPENSE (Tables)	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
Schedule of Other Operating Cost and Expense, by Component	Other non-interest expense consisted of the following (dollars in thousands): Year Ended December 31, 2015 2014 2013 Professional fees $ 3,122 $ 3,354 $ 4,143 Data processing 3,426 2,716 1,562 Advertising and promotion 2,319 2,205 1,960 Deposit services 3,182 2,587 2,405 Stationery and supplies 1,296 1,192 657 Telephone and data communication 1,857 1,283 1,613 Loan and credit card processing 891 1,113 999 Foreclosed assets (income) expense, net 153 (1,420) 1,529 Postage 923 775 713 Other 1,663 1,230 1,040 Total other non-interest expense $ 18,832 $ 15,035 $ 16,621

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Summary of the Aggregate Activity Involving Related Party Borrowers	The following is a summary of the aggregate activity involving related party borrowers (dollars in thousands): Year Ended December 31, 2015 2014 2013 Balance, beginning of year $ 3,188 $ 3,742 $ 3,719 Disbursements 5,652 11,850 1,143 Amounts repaid (6,056) (12,404) (1,120) Balance, end of year $ 2,784 $ 3,188 $ 3,742 Undisbursed commitments to related parties $ 2,121 $ 2,272 $ 1,871

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Assets And Liabilities Measured at Fair Value On a Recurring Basis	Assets and liabilities measured at fair value on a recurring basis, including financial liabilities for which the Company has elected the fair value option, are summarized below (dollars in thousands): Fair Value Measurements at December 31, 2015, Using Quoted Prices in Significant Significant Total Realized Securities: US Government Agencies $ - $ 29,042 $ - $ 29,042 $ - Mortgage-backed securities - 375,061 - 375,061 - State and political subdivisions - 102,183 - 102,183 - Equity securities 1,296 - - 1,296 - Total available-for-sale securities $ 1,296 $ 506,286 $ - $ 507,582 $ - Fair Value Measurements at December 31, 2014, Using Quoted Prices in Significant Significant Total Realized Securities: US Government Agencies $ - $ 27,270 $ - $ 27,270 $ - Mortgage-backed securities - 381,442 - 381,442 - State and political subdivisions - 100,949 - 100,949 - Equity securities 2,222 - - 2,222 - Total available-for-sale securities $ 2,222 $ 509,661 $ - $ 511,883 $ -
Assets And Liabilities Measured At Fair Market Value On a Non-Recurring Basis	Assets and liabilities measured at fair market value on a non-recurring basis are summarized below (dollars in thousands): Year Ended December 31, 2015 Quoted Prices in Significant Significant Total Collateral dependent impaired loans $ - $ 3,829 $ - $ 3,829 Foreclosed assets $ - $ 3,193 $ - $ 3,193 Year Ended December 31, 2014 Quoted Prices in Significant Significant Total Collateral dependent impaired loans $ - $ 4,791 $ - $ 4,791 Foreclosed assets $ - $ 3,991 $ - $ 3,991

DISCLOSURES ABOUT FAIR VALUE 52

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, All Other Investments [Abstract]
Carrying Amount And Estimated Fair Values of Financial Instruments	Carrying amount and estimated fair values of financial instruments were as follows (dollars in thousands): Year Ended December 31, 2015 Estimated Fair Value Carrying Quoted Prices in Significant Significant Total Financial Assets: Cash and cash equivalents $ 48,623 $ 48,623 $ - $ - $ 48,623 Securities available for sale 507,582 1,296 506,286 - 507,582 Loans and leases held for investment 1,120,773 - 1,136,386 - 1,136,386 Collateral dependent impaired loans 3,829 - 3,829 - 3,829 Cash surrender value of life insurance policies 44,140 - 44,140 - 44,140 Other investments 7,546 - 7,546 - 7,546 Investment in limited partnership 6,217 - 6,217 - 6,217 Accrued interest receivable 5,808 - 5,808 - 5,808 Financial Liabilities: Deposits: Noninterest-bearing $ 432,251 $ 432,251 $ - $ - $ 432,251 Interest-bearing 1,032,377 - 1,032,547 - 1,032,547 Fed funds purchased and Repurchase agreements 9,405 - 9,405 - 9,405 Short-term borrowings 75,300 - 75,300 - 75,300 Long-term borrowings 2,000 - 2,001 - 2,001 Subordinated debentures 30,928 - 7,383 - 7,383 Limited partnership capital commitment 795 - 795 - 795 Accrued Interest Payable 116 - 116 - 116 Notional Amount Off-balance-sheet financial instruments: Commitments to extend credit $ 354,890 Standby letters of credit 16,654 Year Ended December 31, 2014 Estimated Fair Value Carrying Quoted Prices in Significant Significant Total Financial Assets: Cash and cash equivalents $ 50,095 $ 50,095 $ - $ - $ 50,095 Securities available for sale 511,883 2,222 509,661 - 511,883 Loans and leases held for investment 956,265 - 966,599 - 966,599 Collateral dependent impaired loans 4,791 - 4,791 - 4,791 Cash surrender value of life insurance policies 42,989 - 42,989 - 42,989 Other investments 7,042 - 7,042 - 7,042 Investment in limited partnership 7,276 - 7,276 - 7,276 Accrued interest receivable 5,852 - 5,852 - 5,852 Financial Liabilities: Deposits: Noninterest-bearing $ 390,897 $ 390,897 $ - $ - $ 390,897 Interest-bearing 975,798 - 976,002 - 976,002 Fed funds purchased and 7,251 - 7,251 - 7,251 Short-term borrowings 18,200 - 18,200 - 18,200 Long-term borrowings 6,000 - 6,000 - 6,000 Subordinated debentures 30,928 - 11,428 - 11,428 Limited partnership capital commitment 914 - 914 - 914 Accrued Interest Payable 137 - 137 - 137 Notional Amount Off-balance-sheet financial instruments: Commitments to extend credit $ 366,909 Standby letters of credit 14,389

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Summary of Consideration Paid And Amounts of Assets Acquired And Liabilities Assumed	The following table summarizes the consideration paid for SCVB and the amounts of the assets acquired and liabilities assumed recognized at the acquisition date (dollars in thousands): Consideration Cash $ 15,338 Equity Instruments - Contingent Consideration - Fair value of total consideration transferred $ 15,338 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and cash equivalents $ 15,852 Securities 44,187 Federal Home Loan Bank stock 860 Loans 61,573 Premises and equipment 1,188 Core deposit intangibles 1,075 Other assets 5,719 Total assets acquired 130,454 Deposits 108,272 Federal Home Loan Bank advances 8,000 Other liabilities 208 Total liabilities assumed 116,480 Total identifiable net assets 13,974 Goodwill 1,364 $ 15,338
Business Acquisition, Pro Forma Information	The following table presents unaudited pro forma information as if the acquisition had occurred at the beginning of 2013. The unaudited pro forma information included adjustments for interest income on loans and securities acquired, amortization of intangibles arising from the transaction, depreciation expense on property acquired, interest expense on deposits acquired, and the related income tax effects. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transactions been effected on the assumed dates (dollars in thousands): Pro Forma Pro Forma Year Ended Year Ended 2014 2013 Net interest Income $ 56,095 $ 53,189 Net income $ 13,792 $ 13,082 Basic earnings per share $ 0.99 $ 0.92 Diluted earnings per share $ 0.98 $ 0.92

PARENT ONLY CONDENSED FINANCI54

PARENT ONLY CONDENSED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Balance Sheet	BALANCE SHEETS Years Ended December 31, 2015 and 2014 (dollars in thousands) 2015 2014 ASSETS Cash and due from banks $ 2,222 $ 2,801 Investments in bank subsidiary 217,442 212,719 Investment in Trust subsidiaries 928 928 Investment in other securities 1,264 2,193 Other assets 13 14 $ 221,869 $ 218,655 LIABILITIES AND SHAREHOLDERS' EQUITY Liabilities: Other liabilities $ 601 $ 636 Subordinated debentures 30,928 30,928 Total liabilities 31,529 31,564 Shareholders' equity: Common stock 65,093 66,758 Retained Earnings 122,701 116,026 Accumulated other comprehensive income, net of taxes 2,546 4,307 Total shareholders' equity 190,340 187,091 $ 221,869 $ 218,655
Schedule of Condensed Income Statement	STATEMENTS OF INCOME Years Ended December 31, 2015, 2014 and 2013 (dollars in thousands) 2015 2014 2013 Income: Dividend from Subsidiary $ 12,500 $ 15,500 $ 3,000 Gain on sale of securities 506 238 - Other operating income 19 80 16 Total Income 13,025 15,818 3,016 Expense Salaries and employee benefits 365 347 349 Other expenses 1,344 1,195 1,313 Total expenses 1,709 1,542 1,662 Income before income taxes 11,316 14,276 1,354 Income tax benefit (502) (690) (803) Income (loss) before equity in undistributed income of subsidiary 11,818 14,966 2,157 Equity in undistributed income of subsidiary 6,249 274 11,212 Net income $ 18,067 $ 15,240 $ 13,369
Schedule of Condensed Cash Flow Statement	STATEMENTS OF CASH FLOWS Years Ended December 31, 2015, 2014 and 2013 (dollars in thousands) 2015 2014 2013 Cash flows from operating activities: Net Income $ 18,067 $ 15,240 $ 13,369 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed net income of subsidiary (6,249) (274) (11,212) Gain on sale of securities (506) (238) - Decrease (increase) in other assets - 325 (75) Increase (decrease) in other liabilities 96 (71) 106 Tax benefit from equity based compensation - - 29 Net cash provided for operating activities 11,408 14,982 2,217 Cash flows from investing activities: Purchases of securities - (37) - Sales of securities 1,104 402 - Net cash provided by investing activities 1,104 365 - Cash flows from financing activities: Stock options exercised 526 1,075 1,088 Repurchase of common stock (7,955) (10,183) - Dividends paid (5,662) (4,775) (3,680) Net cash used in by financing activities (13,091) (13,883) (2,592) Net decrease (increase) in cash and cash equivalents (579) 1,464 (375) Cash and cash equivalents, beginning of year 2,801 1,337 1,712 Cash and cash equivalents, end of year $ 2,222 $ 2,801 $ 1,337

CONDENSED QUARTERLY RESULTS O55

CONDENSED QUARTERLY RESULTS OF OPERATIONS (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule Of Results Of Operations Activities Disclosure	The following table sets forth the Company’s unaudited results of operations for the four quarters of 2015 and 2014. In management’s opinion, the results of operations reflect all adjustments (which include only recurring adjustments) necessary to present fairly the condensed results for such periods (dollars in thousands, except per share data). 2015 Quarter Ended December 31, September 30, June 30, March 31, Interest income $ 16,163 $ 15,524 $ 15,669 $ 15,351 Interest expense 650 647 651 633 Net interest income 15,513 14,877 15,018 14,718 Provision for loan and lease losses - - - - Non-interest income 4,793 4,261 4,654 4,007 Non-interest expense 12,207 12,285 12,751 13,460 Net income before taxes 8,099 6,853 6,921 5,265 Provision for taxes 2,737 2,443 2,364 1,527 Net income $ 5,362 $ 4,410 $ 4,557 $ 3,738 Diluted earnings per share $ .40 $ .33 $ .33 $ .27 Cash dividend per share $ .11 $ .11 $ .10 $ .10 2014 Quarter Ended December 31, September 30, June 30, March 31, Interest income $ 14,509 $ 13,978 $ 13,682 $ 12,952 Interest expense 641 686 732 737 Net interest income 13,868 13,292 12,950 12,215 Provision for loan and lease losses - - 200 150 Non-interest income 4,321 3,785 4,018 3,707 Non-interest expense 12,889 11,750 11,008 10,728 Net income before taxes 5,300 5,327 5,760 5,044 Provision for taxes 1,647 1,776 1,523 1,245 Net income $ 3,653 $ 3,551 $ 4,237 $ 3,799 Diluted earnings per share $ .26 $ .25 $ .31 $ .26 Cash dividend per share $ .09 $ .09 $ .08 $ .08

THE BUSINESS OF SIERRA BANCORP

THE BUSINESS OF SIERRA BANCORP (Details)	Dec. 31, 2015
Number of full service branch offices	28

SUMMARY OF SIGNIFICANT ACCOUN57

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Line Items]
Percentage Of Minimum Likelihood Of Fair Value Less Than Carrying Value	50.00%
Proceeds from Sale of Foreclosed Assets	$ 1,833,000	$ 6,854,000	$ 15,023,000
Residential Real Estate [Member]
Accounting Policies [Line Items]
Proceeds from Sale of Foreclosed Assets	$ 709,000
Core Deposits [Member]
Accounting Policies [Line Items]
Finite-Lived Intangible Asset, Useful Life	8 years
Building and Building Improvements [Member] | Minimum [Member]
Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	25 years
Building and Building Improvements [Member] | Maximum [Member]
Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	39 years
Furniture and Fixtures [Member] | Minimum [Member]
Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	20 years
2007 Plan [Member]
Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,500,000

SUMMARY OF SIGNIFICANT ACCOUN58

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Fair Value of Option Date of Grant) (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	[1]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	2.18%	2.08%
Expected Volatility	26.45%	25.01%
Risk-free interest rate	1.02%	1.00%
Expected option life	4 years	4 years
[1]	No stock options were issued in 2013.

SECURITIES AVAILABLE-FOR-SALE59

SECURITIES AVAILABLE-FOR-SALE (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Number Of Securities With Unrealized Gross Losses	175	134
Proceeds from Sale of Available-for-sale Securities, Total	$ 31,200,000	$ 26,700,000	$ 700,000
Number Of Securities With Realized Gross Gains		66
Available-for-sale Securities, Gross Realized Gain (Loss)	228,000
Available-for-sale Securities, Amortized Cost Basis, Total	503,152,000	$ 504,564,000
Available-for-sale Securities, Gross Realized Losses	$ 228,000
US Government Agencies Debt Securities [Member]
Number Of Securities With Realized Gross Gains	49
Available-for-sale Securities, Gross Realized Gains	$ 388,000
Other Debt Obligations [Member]
Number Of Securities With Unrealized Gross Losses	42
Available-for-sale Securities, Gross Realized Gains		739,000
States and Political Subdivisions [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	$ 2,500,000
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	99,093,000	98,056,000
Equity Security [Member]
Available-for-sale Securities, Gross Realized Gains	506,000
Available-for-sale Securities, Gross Realized Losses		72,000
Other Contractual Obligations And Short Term Borrowing Arrangements [Member]
Pledged Financial Instruments, Not Separately Reported, Securities, Total	178,472,000	137,160,000
Pledged Assets Separately Reported, Securities Pledged as Collateral, at Fair Value, Total	$ 180,209,000	$ 140,611,000

SECURITIES AVAILABLE-FOR-SALE60

SECURITIES AVAILABLE-FOR-SALE (Schedule of Available-for-sale Securities Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 503,152	$ 504,564
Gross Unrealized Gains	6,610	8,738
Gross Unrealized Losses	(2,180)	(1,419)
Fair Value	507,582	511,883
US Government agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	28,801	26,959
Gross Unrealized Gains	303	334
Gross Unrealized Losses	(62)	(23)
Fair Value	29,042	27,270
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	374,683	378,339
Gross Unrealized Gains	2,440	4,299
Gross Unrealized Losses	(2,062)	(1,196)
Fair Value	375,061	381,442
State and poltical subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	99,093	98,056
Gross Unrealized Gains	3,146	3,093
Gross Unrealized Losses	(56)	(200)
Fair Value	102,183	100,949
Equity Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	575	1,210
Gross Unrealized Gains	721	1,012
Gross Unrealized Losses	0	0
Fair Value	$ 1,296	$ 2,222

SECURITIES AVAILABLE-FOR-SALE61

SECURITIES AVAILABLE-FOR-SALE (Realized Gain (Loss) on Investments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Gross Gains And Losses From The Sales And Calls Of Investment Securities [Line Items]
Gross gains on sales and calls of securities	$ 894	$ 739	$ 6
Gross losses on sales and calls of securities	(228)	(72)	0
Net gains on sales and calls of securities	$ 666	$ 667	$ 6

SECURITIES AVAILABLE-FOR-SALE62

SECURITIES AVAILABLE-FOR-SALE (Information Pertaining to Investment Securities Aggregated by Investment Category and Length of Time that Individual Securities in a Continuous Loss Position) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Fair Value, Less than twelve months	$ 201,472	$ 95,227
Fair Value, Twelve months or more	39,358	61,027
Gross Unrealized Losses, Less than twelve months	(1,687)	(618)
Gross Unrealized Losses, Twelve months or more	(493)	(801)
U.S. Government agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair Value, Less than twelve months	10,329	3,485
Fair Value, Twelve months or more	0	0
Gross Unrealized Losses, Less than twelve months	(62)	(23)
Gross Unrealized Losses, Twelve months or more	0	0
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair Value, Less than twelve months	187,734	84,004
Fair Value, Twelve months or more	35,511	51,982
Gross Unrealized Losses, Less than twelve months	(1,608)	(564)
Gross Unrealized Losses, Twelve months or more	(454)	(632)
State and political subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair Value, Less than twelve months	3,409	7,738
Fair Value, Twelve months or more	3,847	9,045
Gross Unrealized Losses, Less than twelve months	(17)	(31)
Gross Unrealized Losses, Twelve months or more	(39)	(169)
Equity Security [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair Value, Less than twelve months	0	0
Fair Value, Twelve months or more	0	0
Gross Unrealized Losses, Less than twelve months	0	0
Gross Unrealized Losses, Twelve months or more	$ 0	$ 0

SECURITIES AVAILABLE-FOR-SALE63

SECURITIES AVAILABLE-FOR-SALE (Investments Classified by Contractual Maturity Date) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Contractual Maturity [Line Items]
Maturing within one year, Amortized Cost	$ 3,657
Maturing after one year through five years, Amortized Cost	242,719
Maturing after five years through ten years, Amortized Cost	50,144
Maturing after ten years, Amortized Cost	50,413
Amortized Cost, Total	503,152	$ 504,564
Maturing within one year, Fair Value	3,706
Maturing after one year through five years, Fair Value	244,733
Maturing after five years through ten years, Fair Value	51,308
Maturing after ten years, Fair Value	51,671
Fair Value, Total	507,582	511,883
Other securities [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Contractual Maturity [Line Items]
Investment securities not due at a single maturity date, Amortized Cost	575
Investment securities not due at a single maturity date, Fair Value	1,296
U.S Government agencies collateralized by mortgage obligations [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Contractual Maturity [Line Items]
Investment securities not due at a single maturity date, Amortized Cost	155,644
Investment securities not due at a single maturity date, Fair Value	154,868
Fair Value, Total	$ 0	$ 0

SECURITIES AVAILABLE-FOR-SALE64

SECURITIES AVAILABLE-FOR-SALE (Summary of Amortized Cost and Fair Values of General Obligation and Revenue Bonds) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	$ 503,152	$ 504,564
Securities available-for-sale	507,582	511,883
States and Political Subdivisions [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	99,093	98,056
Securities available-for-sale	102,183	100,949
General Obligation Bonds [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	83,886	78,470
Securities available-for-sale	86,562	80,854
General Obligation Bonds [Member] | California [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	20,473	20,078
Securities available-for-sale	21,642	21,288
General Obligation Bonds [Member] | Texas [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	16,575	14,489
Securities available-for-sale	16,954	14,675
General Obligation Bonds [Member] | Illinois [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	9,997	8,272
Securities available-for-sale	10,191	8,394
General Obligation Bonds [Member] | Ohio [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	7,610	7,456
Securities available-for-sale	7,748	7,555
General Obligation Bonds [Member] | Washington [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	5,905	5,966
Securities available-for-sale	6,081	6,126
General Obligation Bonds [Member] | Utah [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	953	956
Securities available-for-sale	990	984
General Obligation Bonds [Member] | Arizona [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	2,039	2,070
Securities available-for-sale	2,108	2,156
General Obligation Bonds [Member] | Other states [Member] | States and Political Subdivisions [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	20,334	19,183
Securities available-for-sale	20,848	19,676
Revenue Bonds [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	15,207	19,586
Securities available-for-sale	15,621	20,095
Revenue Bonds [Member] | States and Political Subdivisions [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	15,207	19,586
Securities available-for-sale	15,621	20,095
Revenue Bonds [Member] | Water [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	3,942	7,100
Securities available-for-sale	4,052	7,278
Revenue Bonds [Member] | College & University [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	2,975	2,723
Securities available-for-sale	3,103	2,834
Revenue Bonds [Member] | Sales Tax [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	2,630	2,361
Securities available-for-sale	2,663	2,405
Revenue Bonds [Member] | Lease [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	2,040	1,356
Securities available-for-sale	2,100	1,362
Revenue Bonds [Member] | Electric & Power [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	679	1,880
Securities available-for-sale	691	1,914
Revenue Bonds [Member] | Other sources [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	2,941	4,166
Securities available-for-sale	3,012	4,302
Revenue Bonds [Member] | California [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	1,002	2,174
Securities available-for-sale	1,028	2,233
Revenue Bonds [Member] | Texas [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	3,732	3,273
Securities available-for-sale	3,863	3,387
Revenue Bonds [Member] | Ohio [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	318	321
Securities available-for-sale	319	332
Revenue Bonds [Member] | Washington [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	1,791	1,167
Securities available-for-sale	1,827	1,197
Revenue Bonds [Member] | Utah [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	4,434	3,769
Securities available-for-sale	4,519	3,834
Revenue Bonds [Member] | Arizona [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	0	3,710
Securities available-for-sale	0	3,777
Revenue Bonds [Member] | Other states [Member] | States and Political Subdivisions [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	3,930	5,172
Securities available-for-sale	$ 4,065	$ 5,335

LOANS AND LEASES (Narrative) (D

LOANS AND LEASES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Financing Receivable, Modifications [Line Items]
Additional Commitments To Financing Receivable Modifications Amount	$ 1,515,000		$ 3,584,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total	983,000	[1]	1,056,000	[1]	$ 1,220,000
Deferred Salaries And Benefits	3,058,000		2,673,000		2,804,000
Loans and Leases Receivable, Collateral for Secured Borrowings	555,874,000		475,979,000
Financing Receivable Modifications Subsequent Default Increase Decrease Allowance For Loan And Lease Losses	0		51,000
Allowance for Loan and Lease Losses, Adjustments, Other	1,486,000		2,714,000
Servicing Portfolio	425,000		770,000		$ 1,585,000
Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	12,173,000		21,302,000
Commercial Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	2,231,000		2,592,000
Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	$ 1,866,000		$ 2,640,000
[1]	Interest income is recognized on performing balances on a regular accrual basis.

LOANS AND LEASES (Composition o

LOANS AND LEASES (Composition of the Loan and Lease Portfolio) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Real estate:
Agricultural	$ 46,237	$ 27,746
Commercial and industrial	113,207	113,771
Mortgage warehouse lines	180,355	106,021
Consumer	14,949	18,885
Total loans	1,132,856	970,653
Deferred loan and lease origination cost, net	2,169	1,651
Allowance for loan and lease losses	10,423	11,248
Loans, net	1,124,602	961,056
Secured by residential, commercial and professional office properties, including construction and development [Member]
Real estate:
Mortgage Loans on Real Estate, Carrying Amount of Mortgages	421,174	370,639
Secured by residential properties [Member]
Real estate:
Mortgage Loans on Real Estate, Carrying Amount of Mortgages	223,752	188,552
Secured by farm land [Member]
Real estate:
Mortgage Loans on Real Estate, Carrying Amount of Mortgages	133,182	145,039
Total real estate loans [Member]
Real estate:
Mortgage Loans on Real Estate, Carrying Amount of Mortgages	$ 778,108	$ 704,230

LOANS AND LEASES (Credit Qualit

LOANS AND LEASES (Credit Quality Classifications) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	$ 1,132,856	$ 970,653
Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	46,237	27,746
Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	113,207	113,771
Mortgage warehouse lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	180,355	106,021
Consumer loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	14,949	18,885
Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	778,108	704,230
Real Estate Loan [Member] | 1-4 family residential construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	14,941	5,858
Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	37,359	19,908
Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	137,356	114,259
Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	44,233	49,717
Real Estate Loan [Member] | Multi family residencial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	27,222	18,718
Real Estate Loan [Member] | Commercial real estate owner occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	218,708	218,654
Real Estate Loan [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	165,107	132,077
Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	133,182	145,039
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	1,073,721	897,004
Pass [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	46,197	27,215
Pass [Member] | Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	108,931	108,469
Pass [Member] | Mortgage warehouse lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	180,355	106,021
Pass [Member] | Consumer loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	12,718	15,752
Pass [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	725,520	639,547
Pass [Member] | Real Estate Loan [Member] | 1-4 family residential construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	13,784	5,858
Pass [Member] | Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	35,901	15,238
Pass [Member] | Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	127,972	105,398
Pass [Member] | Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	39,966	46,819
Pass [Member] | Real Estate Loan [Member] | Multi family residencial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	26,178	18,127
Pass [Member] | Real Estate Loan [Member] | Commercial real estate owner occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	196,211	191,495
Pass [Member] | Real Estate Loan [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	155,223	114,317
Pass [Member] | Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	130,285	142,295
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	23,283	28,970
Special Mention [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	40	531
Special Mention [Member] | Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	933	1,529
Special Mention [Member] | Mortgage warehouse lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Special Mention [Member] | Consumer loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	178	222
Special Mention [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	22,132	26,688
Special Mention [Member] | Real Estate Loan [Member] | 1-4 family residential construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	1,157	0
Special Mention [Member] | Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	135	247
Special Mention [Member] | Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	2,498	833
Special Mention [Member] | Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	199	294
Special Mention [Member] | Real Estate Loan [Member] | Multi family residencial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	420
Special Mention [Member] | Real Estate Loan [Member] | Commercial real estate owner occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	12,075	18,694
Special Mention [Member] | Real Estate Loan [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	4,505	4,250
Special Mention [Member] | Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	1,563	1,950
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	10,331	8,255
Substandard [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Substandard [Member] | Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	755	857
Substandard [Member] | Mortgage warehouse lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Substandard [Member] | Consumer loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	16	23
Substandard [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	9,560	7,375
Substandard [Member] | Real Estate Loan [Member] | 1-4 family residential construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Substandard [Member] | Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Substandard [Member] | Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	387	918
Substandard [Member] | Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	957	1,237
Substandard [Member] | Real Estate Loan [Member] | Multi family residencial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Substandard [Member] | Real Estate Loan [Member] | Commercial real estate owner occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	7,322	3,845
Substandard [Member] | Real Estate Loan [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	170	631
Substandard [Member] | Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	724	744
Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	25,521	36,424
Impaired [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Impaired [Member] | Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	2,588	2,916
Impaired [Member] | Mortgage warehouse lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Impaired [Member] | Consumer loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	2,037	2,888
Impaired [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	20,896	30,620
Impaired [Member] | Real Estate Loan [Member] | 1-4 family residential construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Impaired [Member] | Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	1,323	4,423
Impaired [Member] | Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	6,499	7,110
Impaired [Member] | Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	3,111	1,367
Impaired [Member] | Real Estate Loan [Member] | Multi family residencial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	1,044	171
Impaired [Member] | Real Estate Loan [Member] | Commercial real estate owner occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	3,100	4,620
Impaired [Member] | Real Estate Loan [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	5,209	12,879
Impaired [Member] | Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	$ 610	$ 50

LOANS AND LEASES (Activity in A

LOANS AND LEASES (Activity in Allowance for Loan and Lease Losses) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Allowance for credit losses:
Beginning Balance		$ 11,248	$ 11,677	$ 13,873
Charge-offs		(2,840)	(4,215)	(8,263)
Recoveries		2,015	3,436	1,717
Provision		0	350	4,350
Ending Balance		10,423	11,248	11,677
Reserves:
Specific		3,915	5,448	5,349
General		6,508	5,800	6,328
Loans evaluated for impairment:
Individually		25,521	36,424	56,387
Collectively		1,107,335	934,229	746,855
Unallocated [Member]
Allowance for credit losses:
Beginning Balance		310	251	0
Charge-offs		0	0	0
Recoveries		0	0	0
Provision		812	59	251
Ending Balance		1,122	310	251
Reserves:
Specific		0	0	0
General		1,122	310	251
Agricultural Products [Member]
Allowance for credit losses:
Beginning Balance		986	978	258
Charge-offs		0	(124)	(473)
Recoveries		81	6	0
Provision		(345)	126	1,193
Ending Balance		722	986	978
Reserves:
Specific		0	0	126
General		722	986	852
Loans evaluated for impairment:
Individually		0	0	470
Collectively		46,237	27,746	24,710
Commercial and Industrial [Member]
Allowance for credit losses:
Beginning Balance	[1]	1,944	3,787	3,467
Charge-offs	[1]	(395)	(625)	(1,668)
Recoveries	[1]	225	801	802
Provision	[1]	759	(2,019)	1,186
Ending Balance	[1]	2,533	1,944	3,787
Reserves:
Specific	[1]	683	916	1,925
General	[1]	1,850	1,028	1,862
Loans evaluated for impairment:
Individually	[1]	2,588	2,916	5,444
Collectively	[1]	290,974	216,876	171,243
Consumer Loan [Member]
Allowance for credit losses:
Beginning Balance		1,765	1,117	2,114
Charge-offs		(1,739)	(1,837)	(1,917)
Recoveries		958	716	297
Provision		279	1,769	623
Ending Balance		1,263	1,765	1,117
Reserves:
Specific		343	668	431
General		920	1,097	686
Loans evaluated for impairment:
Individually		2,037	2,888	3,463
Collectively		12,912	15,997	20,073
Real Estate Loan [Member]
Allowance for credit losses:
Beginning Balance		6,243	5,544	8,034
Charge-offs		(706)	(1,629)	(4,205)
Recoveries		751	1,913	618
Provision		(1,505)	415	1,097
Ending Balance		4,783	6,243	5,544
Reserves:
Specific		2,889	3,864	2,867
General		1,894	2,379	2,677
Loans evaluated for impairment:
Individually		20,896	30,620	47,010
Collectively		$ 757,212	$ 673,610	$ 530,829
[1]	Includes mortgage warehouse lines

LOANS AND LEASES (Past Due and

LOANS AND LEASES (Past Due and Nonaccrual Loans) (Details) - USD ($) $ in Thousands		Dec. 31, 2015		Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		$ 6,614		$ 23,004
Current		1,126,242		947,649
Total Financing Receivables		1,132,856		970,653
Non-Accrual Loans	[1]	9,634		20,678
Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		6,096		20,695
Current		772,012		683,535
Total Financing Receivables		778,108		704,230
Non-Accrual Loans	[1]	8,352		19,031
1-4 family residential construction [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		1,157		332
Current		13,784		5,526
Total Financing Receivables		14,941		5,858
Non-Accrual Loans	[1]	0		0
Other construction/land [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		210		3,405
Current		37,149		16,503
Total Financing Receivables		37,359		19,908
Non-Accrual Loans	[1]	457		3,547
1-4 Family - closed-end [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		2,548		4,596
Current		134,808		109,663
Total Financing Receivables		137,356		114,259
Non-Accrual Loans	[1]	2,298		3,042
Equity lines [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		930		356
Current		43,303		49,361
Total Financing Receivables		44,233		49,717
Non-Accrual Loans	[1]	1,770		1,049
Multi Family Residencial [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		630		356
Current		26,592		18,362
Total Financing Receivables		27,222		18,718
Non-Accrual Loans	[1]	630		171
Commercial Real Estate Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		621		2,802
Current		218,087		215,852
Total Financing Receivables		218,708		218,654
Non-Accrual Loans	[1]	2,325		3,417
Commercial Real Estate Non Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		7,851
Current		165,107		124,226
Total Financing Receivables		165,107		132,077
Non-Accrual Loans	[1]	262		7,754
Farmland [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		997
Current		133,182		144,042
Total Financing Receivables		133,182		145,039
Non-Accrual Loans	[1]	610		51
Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		618
Current		46,237		27,128
Total Financing Receivables		46,237		27,746
Non-Accrual Loans	[1]	0		0
Commercial And Industrial Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		366		1,538
Current		112,841		112,233
Total Financing Receivables		113,207		113,771
Non-Accrual Loans	[1]	710		821
Mortgage Warehouse [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
Current		180,355		106,021
Total Financing Receivables		180,355		106,021
Non-Accrual Loans	[1]	0		0
Consumer Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		152		153
Current		14,797		18,732
Total Financing Receivables		14,949		18,885
Non-Accrual Loans	[1]	572		826
30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		2,351		6,662
30-59 Days Past Due [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		2,126		4,562
30-59 Days Past Due [Member] | 1-4 family residential construction [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		612		0
30-59 Days Past Due [Member] | Other construction/land [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		18		93
30-59 Days Past Due [Member] | 1-4 Family - closed-end [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		1,065		1,125
30-59 Days Past Due [Member] | Equity lines [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		199		98
30-59 Days Past Due [Member] | Multi Family Residencial [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		185
30-59 Days Past Due [Member] | Commercial Real Estate Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		232		1,460
30-59 Days Past Due [Member] | Commercial Real Estate Non Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		604
30-59 Days Past Due [Member] | Farmland [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		997
30-59 Days Past Due [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		618
30-59 Days Past Due [Member] | Commercial And Industrial Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		127		1,346
30-59 Days Past Due [Member] | Mortgage Warehouse [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
30-59 Days Past Due [Member] | Consumer Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		98		136
60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		2,759		1,522
60-89 Days Past Due [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		2,597		1,352
60-89 Days Past Due [Member] | 1-4 family residential construction [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		545		332
60-89 Days Past Due [Member] | Other construction/land [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		129		59
60-89 Days Past Due [Member] | 1-4 Family - closed-end [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		917		597
60-89 Days Past Due [Member] | Equity lines [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		247		44
60-89 Days Past Due [Member] | Multi Family Residencial [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		630		0
60-89 Days Past Due [Member] | Commercial Real Estate Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		129		26
60-89 Days Past Due [Member] | Commercial Real Estate Non Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		294
60-89 Days Past Due [Member] | Farmland [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
60-89 Days Past Due [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
60-89 Days Past Due [Member] | Commercial And Industrial Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		153		153
60-89 Days Past Due [Member] | Mortgage Warehouse [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
60-89 Days Past Due [Member] | Consumer Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		9		17
90 Days Or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		1,504	[2]	14,820	[3]
90 Days Or More Past Due [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		1,373	[2]	14,781	[3]
90 Days Or More Past Due [Member] | 1-4 family residential construction [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0	[2]	0	[3]
90 Days Or More Past Due [Member] | Other construction/land [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		63	[2]	3,253	[3]
90 Days Or More Past Due [Member] | 1-4 Family - closed-end [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		566	[2]	2,874	[3]
90 Days Or More Past Due [Member] | Equity lines [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		484	[2]	214	[3]
90 Days Or More Past Due [Member] | Multi Family Residencial [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0	[2]	171	[3]
90 Days Or More Past Due [Member] | Commercial Real Estate Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		260	[2]	1,316	[3]
90 Days Or More Past Due [Member] | Commercial Real Estate Non Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0	[2]	6,953	[3]
90 Days Or More Past Due [Member] | Farmland [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0	[2]	0	[3]
90 Days Or More Past Due [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0	[2]	0	[3]
90 Days Or More Past Due [Member] | Commercial And Industrial Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		86	[2]	39	[3]
90 Days Or More Past Due [Member] | Mortgage Warehouse [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0	[2]	0	[3]
90 Days Or More Past Due [Member] | Consumer Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		$ 45	[2]	$ 0	[3]
[1]	Included in Total Financing Receivables
[2]	As of December 31, 2015 there were no loans over 90 days past due and still accruing.
[3]	As of December 31, 2014 there were no loans over 90 days past due and still accruing.

LOANS AND LEASES (Individually

LOANS AND LEASES (Individually Impaired Loans) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	$ 20,974		$ 18,244
With an Allowance Recorded Recorded Investment	[2]	18,792		18,043
With an Allowance Recorded Related Allowance		3,915		5,448
With an Allowance Recorded Average Recorded Investment		19,865		19,295
With an Allowance Recorded Interest Income Recognized	[3]	831		938
With no Related Allowance Recorded Unpaid Principal Balance	[1]	7,261		19,736
With no Related Allowance Recorded Recorded Investment	[2]	6,729		18,381
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		7,956		27,772
With no Related Allowance Recorded Interest Income Recognized	[3]	152		118
Individually impaired loans Unpaid Principal Balance	[1]	28,235		37,980
Individually impaired loans Recorded Investment	[2]	25,521		36,424
Individually impaired loans Related Allowance		3,915		5,448
Individually impaired loans Average Recorded Investment		27,821		47,067
Individually impaired loans Interest Income Recognized		983	[3]	1,056	[3]	$ 1,220
Agricultural [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	0		0
With an Allowance Recorded Recorded Investment	[2]	0		0
With an Allowance Recorded Related Allowance		0		0
With an Allowance Recorded Average Recorded Investment		0		0
With an Allowance Recorded Interest Income Recognized	[3]	0		0
With no Related Allowance Recorded Unpaid Principal Balance	[1]	0		0
With no Related Allowance Recorded Recorded Investment	[2]	0		0
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		0		0
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
Commercial And Industrial Loan [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	2,572		2,910
With an Allowance Recorded Recorded Investment	[2]	2,559		2,898
With an Allowance Recorded Related Allowance		683		916
With an Allowance Recorded Average Recorded Investment		2,857		3,046
With an Allowance Recorded Interest Income Recognized	[3]	97		123
With no Related Allowance Recorded Unpaid Principal Balance	[1]	45		35
With no Related Allowance Recorded Recorded Investment	[2]	29		18
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		77		81
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
Consumer Loan [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	2,023		2,790
With an Allowance Recorded Recorded Investment	[2]	2,022		2,788
With an Allowance Recorded Related Allowance		343		668
With an Allowance Recorded Average Recorded Investment		2,298		3,115
With an Allowance Recorded Interest Income Recognized	[3]	112		150
With no Related Allowance Recorded Unpaid Principal Balance	[1]	160		275
With no Related Allowance Recorded Recorded Investment	[2]	15		100
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		256		347
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
Real Estate Loan [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	16,379		12,544
With an Allowance Recorded Recorded Investment	[2]	14,211		12,357
With an Allowance Recorded Related Allowance		2,889		3,864
With an Allowance Recorded Average Recorded Investment		14,710		13,134
With an Allowance Recorded Interest Income Recognized	[3]	622		665
With no Related Allowance Recorded Unpaid Principal Balance	[1]	7,056		19,426
With no Related Allowance Recorded Recorded Investment	[2]	6,685		18,263
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		7,623		27,344
With no Related Allowance Recorded Interest Income Recognized	[3]	152		118
Real Estate Loan [Member] | 1-4 family residential construction [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	0		0
With an Allowance Recorded Recorded Investment	[2]	0		0
With an Allowance Recorded Related Allowance		0		0
With an Allowance Recorded Average Recorded Investment		0		0
With an Allowance Recorded Interest Income Recognized	[3]	0		0
With no Related Allowance Recorded Unpaid Principal Balance	[1]	0		0
With no Related Allowance Recorded Recorded Investment	[2]	0		0
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		0		0
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	919		1,155
With an Allowance Recorded Recorded Investment	[2]	769		1,078
With an Allowance Recorded Related Allowance		83		179
With an Allowance Recorded Average Recorded Investment		967		1,193
With an Allowance Recorded Interest Income Recognized	[3]	42		70
With no Related Allowance Recorded Unpaid Principal Balance	[1]	554		3,345
With no Related Allowance Recorded Recorded Investment	[2]	554		3,345
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		566		4,143
With no Related Allowance Recorded Interest Income Recognized	[3]	34		0
Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	8,085		4,167
With an Allowance Recorded Recorded Investment	[2]	6,137		4,167
With an Allowance Recorded Related Allowance		290		288
With an Allowance Recorded Average Recorded Investment		6,157		4,276
With an Allowance Recorded Interest Income Recognized	[3]	255		258
With no Related Allowance Recorded Unpaid Principal Balance	[1]	585		2,943
With no Related Allowance Recorded Recorded Investment	[2]	362		2,943
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		602		9,186
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	2,339		797
With an Allowance Recorded Recorded Investment	[2]	2,269		797
With an Allowance Recorded Related Allowance		214		230
With an Allowance Recorded Average Recorded Investment		2,374		878
With an Allowance Recorded Interest Income Recognized	[3]	17		14
With no Related Allowance Recorded Unpaid Principal Balance	[1]	843		609
With no Related Allowance Recorded Recorded Investment	[2]	842		570
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		840		611
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
Real Estate Loan [Member] | Multi Family Residencial [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	414		171
With an Allowance Recorded Recorded Investment	[2]	414		171
With an Allowance Recorded Related Allowance		1		51
With an Allowance Recorded Average Recorded Investment		417		173
With an Allowance Recorded Interest Income Recognized	[3]	5		0
With no Related Allowance Recorded Unpaid Principal Balance	[1]	630		0
With no Related Allowance Recorded Recorded Investment	[2]	630		0
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		633		0
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
Real Estate Loan [Member] | Commercial real estate - owner occupied [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	1,272		2,791
With an Allowance Recorded Recorded Investment	[2]	1,272		2,681
With an Allowance Recorded Related Allowance		589		1,385
With an Allowance Recorded Average Recorded Investment		1,405		3,069
With an Allowance Recorded Interest Income Recognized	[3]	139		60
With no Related Allowance Recorded Unpaid Principal Balance	[1]	1,828		2,915
With no Related Allowance Recorded Recorded Investment	[2]	1,828		1,939
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		2,251		3,046
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
Real Estate Loan [Member] | Commercial real estate- non-owner occupied [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	3,350		3,463
With an Allowance Recorded Recorded Investment	[2]	3,350		3,463
With an Allowance Recorded Related Allowance		1,712		1,731
With an Allowance Recorded Average Recorded Investment		3,390		3,545
With an Allowance Recorded Interest Income Recognized	[3]	164		263
With no Related Allowance Recorded Unpaid Principal Balance	[1]	2,006		9,563
With no Related Allowance Recorded Recorded Investment	[2]	1,859		9,416
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		2,102		10,306
With no Related Allowance Recorded Interest Income Recognized	[3]	118		118
Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	0		0
With an Allowance Recorded Recorded Investment	[2]	0		0
With an Allowance Recorded Related Allowance		0		0
With an Allowance Recorded Average Recorded Investment		0		0
With an Allowance Recorded Interest Income Recognized	[3]	0		0
With no Related Allowance Recorded Unpaid Principal Balance	[1]	610		51
With no Related Allowance Recorded Recorded Investment	[2]	610		50
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		629		52
With no Related Allowance Recorded Interest Income Recognized	[3]	$ 0		$ 0
[1]	Contractual principal balance due from customer.
[2]	Principal balance on Company's books, less any direct charge offs.
[3]	Interest income is recognized on performing balances on a regular accrual basis.

LOANS AND LEASES (Summary of In

LOANS AND LEASES (Summary of Interest Income from Non-Accrual Loans in Portfolio) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary Of Interest Income From Non-accrual Loans In Portfolio [Line Items]
Interest that would have been recorded under the loans' original terms	$ 643	$ 1,666	$ 3,209
Less gross interest recorded	188	389	304
Foregone interest	$ 455	$ 1,277	$ 2,905

LOANS AND LEASES (Troubled Debt

LOANS AND LEASES (Troubled Debt Restructurings, by Type of Loan Modification) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	$ 7,028	$ 1,793
Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	23	112
Agricultural [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Commercial And Industrial Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	140	211
Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	6,865	1,470
Real Estate Loans [Member] | Other Construction Land [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	111	40
Real Estate Loans [Member] | One to Four Family [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	4,882	54
Real Estate Loans [Member] | Equity Line Of Credit [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	1,454	974
Real Estate Loans [Member] | Commercial Mortgage Loans Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	402
Real Estate Loans [Member] | Commercial Mortgage Loans Non Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Real Estate Loans [Member] | Multifamily [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	418
Troubled Debt Restructurings Rate Modifications [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	320
Troubled Debt Restructurings Rate Modifications [Member] | Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Rate Modifications [Member] | Agricultural [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Rate Modifications [Member] | Commercial And Industrial Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Rate Modifications [Member] | Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	320
Troubled Debt Restructurings Rate Modifications [Member] | Real Estate Loans [Member] | Other Construction Land [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Rate Modifications [Member] | Real Estate Loans [Member] | One to Four Family [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	41
Troubled Debt Restructurings Rate Modifications [Member] | Real Estate Loans [Member] | Equity Line Of Credit [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Rate Modifications [Member] | Real Estate Loans [Member] | Commercial Mortgage Loans Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	279
Troubled Debt Restructurings Rate Modifications [Member] | Real Estate Loans [Member] | Commercial Mortgage Loans Non Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Rate Modifications [Member] | Real Estate Loans [Member] | Multifamily [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0
Troubled Debt Restructurings Term Modifications [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	1,856	1,243
Troubled Debt Restructurings Term Modifications [Member] | Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	23	9
Troubled Debt Restructurings Term Modifications [Member] | Agricultural [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term Modifications [Member] | Commercial And Industrial Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	140	153
Troubled Debt Restructurings Term Modifications [Member] | Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	1,693	1,081
Troubled Debt Restructurings Term Modifications [Member] | Real Estate Loans [Member] | Other Construction Land [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	111	0
Troubled Debt Restructurings Term Modifications [Member] | Real Estate Loans [Member] | One to Four Family [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	13
Troubled Debt Restructurings Term Modifications [Member] | Real Estate Loans [Member] | Equity Line Of Credit [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	1,164	945
Troubled Debt Restructurings Term Modifications [Member] | Real Estate Loans [Member] | Commercial Mortgage Loans Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	123
Troubled Debt Restructurings Term Modifications [Member] | Real Estate Loans [Member] | Commercial Mortgage Loans Non Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term Modifications [Member] | Real Estate Loans [Member] | Multifamily [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	418
Troubled Debt Restructurings Rate And Term Modifications [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	5,172	200
Troubled Debt Restructurings Rate And Term Modifications [Member] | Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	103
Troubled Debt Restructurings Rate And Term Modifications [Member] | Agricultural [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Rate And Term Modifications [Member] | Commercial And Industrial Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	28
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	5,172	69
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member] | Other Construction Land [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	40
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member] | One to Four Family [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	4,882	0
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member] | Equity Line Of Credit [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	290	29
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member] | Commercial Mortgage Loans Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member] | Commercial Mortgage Loans Non Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term And Interest Only Modifications [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	30
Troubled Debt Restructurings Term And Interest Only Modifications [Member] | Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term And Interest Only Modifications [Member] | Agricultural [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term And Interest Only Modifications [Member] | Commercial And Industrial Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	30
Troubled Debt Restructurings Term And Interest Only Modifications [Member] | Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term And Interest Only Modifications [Member] | Real Estate Loans [Member] | Other Construction Land [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term And Interest Only Modifications [Member] | Real Estate Loans [Member] | One to Four Family [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term And Interest Only Modifications [Member] | Real Estate Loans [Member] | Equity Line Of Credit [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term And Interest Only Modifications [Member] | Real Estate Loans [Member] | Commercial Mortgage Loans Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Term And Interest Only Modifications [Member] | Real Estate Loans [Member] | Commercial Mortgage Loans Non Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	$ 0	$ 0

LOANS AND LEASES (Troubled De73

LOANS AND LEASES (Troubled Debt Restructurings including any Subsequent Defaults) (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2015USD ($)Number	Dec. 31, 2014USD ($)Number
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment		$ 7,029	$ 1,793
Post-Modification Outstanding Recorded Investment		7,028	1,793
Reserve Difference	[1]	325	454
Recorded Investment		0	11,272
Charge-Offs		$ 0	$ 168
Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		2	4
Pre-Modification Outstanding Recorded Investment		$ 23	$ 112
Post-Modification Outstanding Recorded Investment		23	112
Reserve Difference	[1]	$ 7	$ 15
Subsequent Default Number Of Loans		0	2
Recorded Investment		$ 0	$ 133
Charge-Offs		$ 0	$ 58
Agricultural [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		0	0
Pre-Modification Outstanding Recorded Investment		$ 0	$ 0
Post-Modification Outstanding Recorded Investment		0	0
Reserve Difference	[1]	$ 0	$ 0
Subsequent Default Number Of Loans		0	0
Recorded Investment		$ 0	$ 0
Charge-Offs		$ 0	$ 0
Commercial And Industrial Loans [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		5	9
Pre-Modification Outstanding Recorded Investment		$ 140	$ 211
Post-Modification Outstanding Recorded Investment		140	211
Reserve Difference	[1]	$ (16)	$ 75
Subsequent Default Number Of Loans		0	2
Recorded Investment		$ 0	$ 129
Charge-Offs		0	2
Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment		6,866	1,470
Post-Modification Outstanding Recorded Investment		6,865	1,470
Reserve Difference	[1]	334	364
Recorded Investment		0	11,010
Charge-Offs		$ 0	$ 108
Real Estate Loans [Member] | One to Four Family [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		15	2
Pre-Modification Outstanding Recorded Investment		$ 4,883	$ 54
Post-Modification Outstanding Recorded Investment		4,882	54
Reserve Difference	[1]	$ 154	$ 0
Subsequent Default Number Of Loans		0	2
Recorded Investment		$ 0	$ 8,305
Charge-Offs		$ 0	$ 0
Real Estate Loans [Member] | Equity Line Of Credit [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		12	11
Pre-Modification Outstanding Recorded Investment		$ 1,454	$ 974
Post-Modification Outstanding Recorded Investment		1,454	974
Reserve Difference	[1]	$ 176	$ 364
Subsequent Default Number Of Loans		0	0
Recorded Investment		$ 0	$ 0
Charge-Offs		$ 0	$ 0
Real Estate Loans [Member] | Commercial Mortgage Loans Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		0	2
Pre-Modification Outstanding Recorded Investment		$ 0	$ 402
Post-Modification Outstanding Recorded Investment		0	402
Reserve Difference	[1]	$ 0	$ 0
Subsequent Default Number Of Loans		0	2
Recorded Investment		$ 0	$ 937
Charge-Offs		$ 0	$ 31
Real Estate Loans [Member] | Commercial Mortgage Loans Non Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		0	0
Pre-Modification Outstanding Recorded Investment		$ 0	$ 0
Post-Modification Outstanding Recorded Investment		0	0
Reserve Difference	[1]	$ 0	$ 0
Subsequent Default Number Of Loans		0	0
Recorded Investment		$ 0	$ 0
Charge-Offs		$ 0	$ 0
Real Estate Loans [Member] | Multifamily [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		1
Pre-Modification Outstanding Recorded Investment		$ 418
Post-Modification Outstanding Recorded Investment		418
Reserve Difference	[1]	$ 0
Other construction/Land [Member] | Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		2	1
Pre-Modification Outstanding Recorded Investment		$ 111	$ 40
Post-Modification Outstanding Recorded Investment		111	40
Reserve Difference	[1]	$ 4	$ 0
Subsequent Default Number Of Loans		0	4
Recorded Investment		$ 0	$ 1,768
Charge-Offs		$ 0	$ 77
[1]	This represents the increase or (decrease) in the allowance for loans and lease losses reserve for these credits measured as the difference between the specific post-modification impairment reserve and the pre-modification reserve calculated under our general allowance for loan loss methodology.

LOANS AND LEASES (Carrying Amou

LOANS AND LEASES (Carrying Amount and Unpaid Principal Balance of Purchased Credit Impaired Loans) (Details) - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance, Total	[1]	$ 28,235	$ 37,980
Impaired Financing Receivable, Carrying Value, Total	[2]	25,521	36,424
Purchased Credit Impaired Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance, Total		1,197	1,315
Impaired Financing Receivable, Carrying Value, Total		188	228
Purchased Credit Impaired Loans [Member] | Consumer Loan [Member]
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance, Total		1	1
Impaired Financing Receivable, Carrying Value, Total		0	0
Purchased Credit Impaired Loans [Member] | Commercial And Industrial Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance, Total		38	92
Impaired Financing Receivable, Carrying Value, Total		0	0
Purchased Credit Impaired Loans [Member] | Real Estate Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance, Total		1,158	1,222
Impaired Financing Receivable, Carrying Value, Total		$ 188	$ 228
[1]	Contractual principal balance due from customer.
[2]	Principal balance on Company's books, less any direct charge offs.

LOANS AND LEASES (Purchased Cre

LOANS AND LEASES (Purchased Credit Impaired Loans Acquired for which it was Probable at Acquisition that Not All Contractually Required Payments would be Collected) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Contractually required payments receivable of loans purshased during the year:
Consumer	$ 0	$ 572
Sierra Reserve	0	875
Non-accretable difference	0	(1,221)
Cash flows expected to be collected at acquisition	0	226
Fair value of acquired loans at acquisition	$ 0	$ 226

LOANS AND LEASES (Discounted Ac

LOANS AND LEASES (Discounted Accretion) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of Discount Accretion On Loans [Line Items]
Balance at January 1	$ 1,106	$ 0	$ 0
New loans purchased	0	1,106	0
Accretion of income	(218)	0	0
Reclassifications from non-accretable difference	0	0	0
Disposals		0	0
Balance at December 31	$ 888	$ 1,106	$ 0

PREMISES AND EQUIPMENT (Narrati

PREMISES AND EQUIPMENT (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 2,272,000	$ 2,107,000	$ 2,119,000
Rental expense included in occupancy and equipment expense	$ 1,256,000	$ 1,017,000	$ 1,001,000
Maximum [Member]
Property, Plant and Equipment [Line Items]
Lessee Leasing Arrangements, Operating Leases, Renewal Term	10 years
Minimum [Member]
Property, Plant and Equipment [Line Items]
Lessee Leasing Arrangements, Operating Leases, Renewal Term	1 year

PREMISES AND EQUIPMENT (Premise

PREMISES AND EQUIPMENT (Premises and equipment at cost) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 48,632	$ 48,614
Less accumulated depreciation and amortization	26,826	26,808
Construction in Progress, Gross	184	47
Property, Plant and Equipment, Net, Total	21,990	21,853
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	3,019	3,019
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	11,049	10,850
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	16,398	16,348
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 18,166	$ 18,397

PREMISES AND EQUIPMENT (Future

PREMISES AND EQUIPMENT (Future Minimum Lease Payments on Non-Cancelable Operating Leases) (Details)	Dec. 31, 2015USD ($)
Rent commitments [Line Items]
2,016	$ 1,190,000
2,017	1,141,000
2,018	1,044,000
2,019	790,000
2,020	787,000
Thereafter	3,207,000
Total	$ 8,159,000

GOODWILL AND INTANGIBLE ASSET80

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Amortization of Intangible Assets	$ 134,000	$ 11,000	$ 0

GOODWILL AND INTANGIBLE ASSET81

GOODWILL AND INTANGIBLE ASSETS (Schedule of Change in Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Change in goodwill
Balance at January 1	$ 6,908	$ 5,544	$ 5,544
Acquired goodwill	0	1,364	0
Impairment	0	0	0
Balance at December 31	$ 6,908	$ 6,908	$ 5,544

GOODWILL AND INTANGIBLE ASSET82

GOODWILL AND INTANGIBLE ASSETS (Schedule of Acquired Intangible Assets) (Details) - Core deposit intangibles [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Acquired intangible assets [Line Items]
Gross Carrying Amount	$ 1,075	$ 1,075
Accumulated Amortization	$ 145	$ 11

GOODWILL AND INTANGIBLE ASSET83

GOODWILL AND INTANGIBLE ASSETS (Schedule of Estimated Amortization Expense for Each of Next Five Years and Thereafter) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Estimated amortization expense for each of the next five years and thereafter
2,016	$ 134
2,017	134
2,018	134
2,019	134
2,020	134
Thereafter	260
Total	$ 930

OTHER ASSETS (Narrative) (Detai

OTHER ASSETS (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
OTHER ASSETS [Abstract]
Federal Home Loan Bank stock, at cost	$ 7,135	$ 6,631

OTHER ASSETS (Schedule of Other

OTHER ASSETS (Schedule of Other assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Assets [Abstract]
Accrued interest receivable	$ 5,808	$ 5,852
Deferred tax assets	12,283	12,810
Investment in limited partnerships	6,217	7,276
Federal Home Loan Bank stock, at cost	7,135	6,631
Other	7,126	4,912
Other Assets	$ 38,569	$ 37,481

DEPOSITS (Interest Bearing Depo

DEPOSITS (Interest Bearing Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deposits [Abstract]
Interest Bearing Demand Deposits	$ 125,210	$ 110,840
NOW	306,630	275,494
Savings	193,052	167,655
Money Market	101,562	117,907
CDAR's, under $250,000	14,109	11,299
Time, under $250,000	141,773	151,719
Time, $250,000 or more	150,041	135,884
Brokered Deposits	0	5,000
Interest-bearing Deposit Liabilities	$ 1,032,377	$ 975,798

DEPOSITS (Aggregate Annual Matu

DEPOSITS (Aggregate Annual Maturities of Time Deposits) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Deposits [Abstract]
2,016	$ 296,521
2,017	4,328
2,018	1,655
2,019	1,981
2,020	735
Thereafter	702
Time Deposits	$ 305,922

DEPOSITS (Interest Expense Reco

DEPOSITS (Interest Expense Recognized on Interest Bearing Deposits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deposits [Abstract]
Interest bearing demand deposits	$ 355	$ 283	$ 281
NOW	344	338	359
Savings	207	241	285
Money market	78	80	94
CDAR's	8	11	36
Time deposits	782	1,017	1,243
Brokered Deposits	11	94	157
Interest Expense, Deposits	$ 1,785	$ 2,064	$ 2,455

OTHER BORROWING ARRANGEMENTS (N

OTHER BORROWING ARRANGEMENTS (Narrative) (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
First mortgage loans under a blanket lien arrangement collateralized	$ 431,050,000
Maximum borrowing capacity	289,369,000
Remaining borrowing capacity	160,739,000
Unused lines of Credit [Member]
Short-term Debt [Line Items]
Unsecured line of credit facility, amount	70,000,000	$ 70,000,000
Long-term Line of Credit	$ 0	$ 0

OTHER BORROWING ARRANGEMENTS (S

OTHER BORROWING ARRANGEMENTS (Schedule of Short-term Borrowings) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Average balance outstanding	$ 23,298	$ 9,438
Amount	84,705	25,451
Maximum month-end balance during the year	110,072	32,919
Repurchase agreements [Member]
Short-term Debt [Line Items]
Average balance outstanding	8,601	5,936
Amount	$ 9,405	$ 7,251
Average interest rate during the year	0.41%	0.35%
Maximum month-end balance during the year	$ 11,272	$ 7,739
Weighted average interest rate	0.40%	0.40%
Overnight Federal Home Loan Bank advances [Member]
Short-term Debt [Line Items]
Average balance outstanding	$ 14,697	$ 3,502
Amount	$ 75,300	$ 18,200
Average interest rate during the year	0.21%	0.11%
Maximum month-end balance during the year	$ 98,800	$ 25,180
Weighted average interest rate	0.27%	0.25%

OTHER BORROWING ARRANGEMENTS 91

OTHER BORROWING ARRANGEMENTS (Schedule of Long-term Borrowings) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Long-term borrowings [Line Items]
Amount	$ 2,000	$ 6,000
Weighted average interest rate	0.54%	0.37%
Federal Home Loan Bank advances, maturing 2015 [Member]
Long-term borrowings [Line Items]
Amount	$ 0	$ 4,000
Fixed rate	0.00%	0.29%
Federal Home Loan Bank advances, maturing 2016 [Member]
Long-term borrowings [Line Items]
Amount	$ 2,000	$ 2,000
Fixed rate	0.54%	0.54%

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details)	Dec. 31, 2015USD ($)
Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 3,800,000
California [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 4,400,000

INCOME TAXES (Provision for Inc

INCOME TAXES (Provision for Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule Provision For Income Taxes Line Items [Line Items]
Federal (Current)									$ 5,451	$ 5,738	$ 563
Federal (Deferred)									1,028	(1,281)	1,842
Federal									6,479	4,457	2,405
State (Current)									1,928	1,604	170
State (Deferred)									664	130	518
State									2,592	1,734	688
Income Tax Benefit	$ 2,737	$ 2,443	$ 2,364	$ 1,527	$ 1,647	$ 1,776	$ 1,523	$ 1,245	$ 9,071	$ 6,191	$ 3,093

INCOME TAXES (Components of the

INCOME TAXES (Components of the Net Deferred Tax Asset, included in Other Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Allowance for loan losses	$ 4,496	$ 4,877
Foreclosed assets	1,204	1,208
Deferred compensation	4,386	4,227
Accrued reserves	500	613
Non accrual loans	378	245
Other than temporary impairment charge	450	565
Credit carryforward	3,100	5,676
Net operating loss carryforward	1,664	1,709
Other	3,144	1,207
Total deferred tax assets	19,322	20,327
Deferred tax liabilities:
Premises and equipment	(815)	(726)
Deferred loan costs	(2,640)	(2,442)
Unrealized gain on securities available-for-sale	(1,846)	(3,011)
Other	(1,738)	(1,338)
Total deferred tax liabilities	(7,039)	(7,517)
Net deferred tax assets	$ 12,283	$ 12,810

INCOME TAXES (Amounts Computed

INCOME TAXES (Amounts Computed by Applying the Statutory Federal Income Tax Rates to Income Before Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statutory Federal Income Tax Rates To Income Before Income Taxes [Line Items]
Income tax expense at Federal statutory rate									$ 9,498	$ 7,501	$ 5,597
Increase (decrease) resulting from:
State franchise tax expense, net of Federal tax effect									1,671	1,116	414
Tax exempt income									(1,034)	(1,018)	(920)
Affordable housing tax credits									(770)	(1,006)	(1,257)
Other									(294)	(402)	(741)
Income Tax Expense (Benefit)	$ 2,737	$ 2,443	$ 2,364	$ 1,527	$ 1,647	$ 1,776	$ 1,523	$ 1,245	$ 9,071	$ 6,191	$ 3,093
Effective tax rate									33.40%	28.90%	18.80%

SUBORDINATED DEBENTURES (Narrat

SUBORDINATED DEBENTURES (Narrative) (Details) - USD ($)	3 Months Ended
	Jun. 30, 2006	Mar. 31, 2004	Dec. 31, 2015
Subordinated Debt [Member]
Subordinated Borrowings [Line Items]
Proceeds from Issuance of Subordinated Long-term Debt	$ 15,464,000	$ 15,464,000
Subordinated Borrowing, Interest Rate	1.99%	3.28%
Debt Instrument, Basis Spread on Variable Rate	1.40%	2.75%
Subordinated Borrowing, Due Date	Sep. 23, 2036	Mar. 17, 2034
Statutory Trust [Member]
Subordinated Borrowings [Line Items]
Trust Preferred Securities Qualified As Tier One Capital			$ 30,000,000
Sierra Statutory Trust II [Member]
Subordinated Borrowings [Line Items]
Floating Rate Capital Trust Pass Through Securities Issued During Period	15,000	15,000
Floating rate capital trust pass through securities liquidation value per securities	$ 1,000	$ 1,000
Proceeds from Issuance of Mandatory Redeemable Capital Securities	$ 15,000,000	$ 15,000,000

COMMITMENTS AND CONTINGENCIES97

COMMITMENTS AND CONTINGENCIES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies [Line Items]
Federal Reserve Bank Stock	$ 0	$ 0
Letter of Credit [Member]
Commitments and Contingencies [Line Items]
Advances from Federal Home Loan Banks, Total	97,086,000
Secure Public Deposits [Member]
Commitments and Contingencies [Line Items]
Advances from Federal Home Loan Banks, Total	90,000,000
Guarantee Financial Performance [Member]
Commitments and Contingencies [Line Items]
Advances from Federal Home Loan Banks, Total	$ 7,086,000
Commercial Real Estate [Member]
Commitments and Contingencies [Line Items]
Concentration Risk, Percentage	69.00%
Real Estate [Member]
Commitments and Contingencies [Line Items]
Concentration Risk, Percentage	56.00%
Residential Real Estate [Member]
Commitments and Contingencies [Line Items]
Concentration Risk, Percentage	27.00%
Farmland [Member]
Commitments and Contingencies [Line Items]
Concentration Risk, Percentage	17.00%

COMMITMENTS AND CONTINGENCIES98

COMMITMENTS AND CONTINGENCIES (Financial Instruments Represent Off-Balance-Sheet Credit Risk) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fixed Rate Commitments to Extend Credit [Member]
Other Commitments [Line Items]
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset	$ 82,668	$ 83,416
Variable Rate Commitments To Extend Credit [Member]
Other Commitments [Line Items]
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset	272,222	283,493
Standby Letters of Credit [Member]
Other Commitments [Line Items]
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset	$ 16,654	$ 14,389

SHAREHOLDERS' EQUITY (Narrative

SHAREHOLDERS' EQUITY (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Class of Stock [Line Items]
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	104,319
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	500,000	629,000	743,000	927,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	5 years 2 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	4 years 10 months 2 days
Stock Issued During Period Shares Stock Option Exercised	(37,000)	(95,000)	(111,000)
Stock Issued During Period, Value, Stock Options Exercised	$ 526,000	$ 1,076,000	$ 1,116,000
Allocated Share-based Compensation Expense	35,000	181,000	268,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	0	$ 33,000	$ 2,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	$ 77,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	4 years 3 months 18 days
2007 Stock Option Plan [Member]
Class of Stock [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	1,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Period Increase (Decrease), Total	808,980
Percentage of Share Based Compensation Arrangement by Share Based Payment Award Options Exercise Price to Fair Market Value	100.00%
Stock Issued During Period Shares Stock Option Exercised	37,240
Stock Issued During Period, Value, Stock Options Exercised	$ 379,000
Deferred Tax Expense from Stock Options Exercised	$ 72,000
1998 Stock Option Plan [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	44,300
Share Repurchase Plan [Member]
Class of Stock [Line Items]
Stock Repurchased During Period, Shares	472,333

SHAREHOLDERS' EQUITY (Reconcili

SHAREHOLDERS' EQUITY (Reconciliation of Numerators and Denominators of Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Basic Earnings Per Share
Net income (dollars in thousands)	$ 5,362	$ 4,410	$ 4,557	$ 3,738	$ 3,653	$ 3,551	$ 4,237	$ 3,799	$ 18,067	$ 15,240	$ 13,369
Weighted average shares outstanding									13,460,605	14,001,958	14,155,927
Basic earnings per share									$ 1.34	$ 1.09	$ 0.94
Diluted Earnings Per Share
Net income (dollars in thousands)	$ 5,362	$ 4,410	$ 4,557	$ 3,738	$ 3,653	$ 3,551	$ 4,237	$ 3,799	$ 18,067	$ 15,240	$ 13,369
Weighted average shares outstanding									13,460,605	14,001,958	14,155,927
Effect of dilutive stock options									124,505	134,528	134,223
Weighted average shares outstanding									13,585,110	14,136,486	14,290,150
Diluted earnings per share	$ 0.40	$ 0.33	$ 0.33	$ 0.27	$ 0.26	$ 0.25	$ 0.31	$ 0.26	$ 1.33	$ 1.08	$ 0.94

SHAREHOLDERS' EQUITY (Summary o

SHAREHOLDERS' EQUITY (Summary of Company's Stock Option Activity) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Stock [Line Items]
Outstanding Shares, beginning of year		629	743	927
Exercised, Shares		(37)	(95)	(111)
Granted, Shares		25	50	0
Canceled, Shares		(117)	(69)	(73)
Outstanding Shares, end of year		500	629	743
Exercisable Shares, end of year	[1]	430	527	539
Outstanding, beginning of year, Weighted Average Exercise Price		$ 15.30	$ 14.61	$ 14.16
Exercised, Weighted Average Exercise Price		10.19	11.28	9.87
Granted, Weighted Average Exercise Price		16.55	16.35	0
Canceled, Weighted Average Exercise Price		19.21	14.20	16.06
Outstanding, end of year, Weighted Average Exercise Price		14.83	15.30	14.61
Exercisable, end of year, Weighted Average Exercise Price	[1]	$ 15.20	$ 16.25	$ 16.26
Outstanding, end of year, Aggregate Intrinsic vaue	[2]	$ 2,850
Exercisable, end of year, Aggregate Intrinsic value	[1],[2]	$ 2,122
[1]	The weighted average remaining contractual life of stock options outstanding and exercisable on December 31, 2015 was 5.20 years and 4.84 years, respectively.
[2]	The aggregate intrinsic value of stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on December 31, 2015. This amount changes based on changes in the market value of the Company's stock.

SHAREHOLDERS' EQUITY (Informati

SHAREHOLDERS' EQUITY (Information Related to Stock Options) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Stock [Line Items]
Weighted-average grant-date fair value per share	$ 2.89	$ 2.67	$ 0
Total intrinsic value of stock options exercised	$ 244,000	$ 468,000	$ 605,000
Total fair value of stock options vested	$ 176,000	$ 367,000	$ 583,000

REGULATORY MATTERS (Narrative)

REGULATORY MATTERS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Banking And Thrift [Line Items]
Permitted Assets Value Requriement to Continue Include Trust Preferred Securities In Tier One Capital	$ 15,000,000,000
Amount Available for Dividend Distribution without Affecting Capital Adequacy Requirements	$ 17,735,000
Regulatory Restrictions on Payment of Dividends	If the Company does not have sufficient retained earnings available for the proposed dividend, it may still pay a dividend to its shareholders if immediately after giving effect to the dividend the sum of the companys assets (exclusive of goodwill and deferred charges) would be at least equal to 125% of its liabilities (not including deferred taxes, deferred income and other deferred liabilities) and the current assets of the company would be at least equal to its current liabilities, or, if the average of its earnings before taxes on income and before interest expense for the two preceding fiscal years was less than the average of its interest expense for the two preceding fiscal years, at least equal to 125% of its current liabilities.
Statutory Trust [Member]
Banking And Thrift [Line Items]
Percentage Of Trust Preferred Securities To Tier One Capital	25.00%

REGULATORY MATTERS (Summary of

REGULATORY MATTERS (Summary of Minimum Total Risk-Based Tier 1 Risk-Based and Leverage Capital Ratios) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Sierra Bancorp And Subsidiary [Member]
Leverage Ratio
Capital Amount	$ 207,576	$ 199,853
Minimum requirement for "Well-Capitalized" institutions	85,526	76,926
Minimum regulatory requirement	$ 68,421	$ 61,541
Ratio	12.14%	12.99%
Minimum requirement for "Well-Capitalized" institutions, Ratio	5.00%	5.00%
Minimum regulatory requirement, Ratio	4.00%	4.00%
Common Equity Tier 1 Capital Ratio
Capital Amount	$ 207,576	$ 0
Minimum requirements for "Well-Capitalized" institutions	83,428	0
Minimum regulatory requirement	$ 57,758	$ 0
Ratio	13.98%	0.00%
Minimum requirements for "Well-Capitalized" institutions, Ratio	6.50%	0.00%
Minimum regulatory requirement, Ratio	4.50%	0.00%
Tier 1 Risk-Based Capital Ratio
Capital Amount	$ 207,576	$ 199,903
Minimum requirement for "Well-Capitalized" institutions	102,680	68,972
Minimum regulatory requirement	$ 77,010	$ 45,981
Ratio	16.17%	17.39%
Minimum requirement for "Well-Capitalized" institutions, Ratio	8.00%	6.00%
Minimum regulatory requirement, Ratio	6.00%	4.00%
Total Risk-Based Capital Ratio
Capital Amount	$ 218,315	$ 211,973
Minimum requirement for "Well-Capitalized" institutions	128,350	114,953
Minimum regulatory requirement	$ 102,680	$ 91,962
Ratio	17.01%	18.44%
Minimum requirement for "Well-Capitalized" institutions, Ratio	10.00%	10.00%
Minimum regulatory requirement, Ratio	8.00%	8.00%
Bank Of Sierra [Member]
Leverage Ratio
Capital Amount	$ 205,055	$ 195,174
Minimum requirement for "Well-Capitalized" institutions	85,276	76,706
Minimum regulatory requirement	$ 68,221	$ 61,365
Ratio	12.00%	12.72%
Minimum requirement for "Well-Capitalized" institutions, Ratio	5.00%	5.00%
Minimum regulatory requirement, Ratio	4.00%	4.00%
Common Equity Tier 1 Capital Ratio
Capital Amount	$ 205,055	$ 0
Minimum requirements for "Well-Capitalized" institutions	83,276	0
Minimum regulatory requirement	$ 57,653	$ 0
Ratio	16.01%	0.00%
Minimum requirements for "Well-Capitalized" institutions, Ratio	6.50%	0.00%
Minimum regulatory requirement, Ratio	4.50%	0.00%
Tier 1 Risk-Based Capital Ratio
Capital Amount	$ 205,055	$ 195,174
Minimum requirement for "Well-Capitalized" institutions	102,494	68,843
Minimum regulatory requirement	$ 76,870	$ 45,895
Ratio	16.01%	17.01%
Minimum requirement for "Well-Capitalized" institutions, Ratio	8.00%	6.00%
Minimum regulatory requirement, Ratio	6.00%	4.00%
Total Risk-Based Capital Ratio
Capital Amount	$ 215,794	$ 206,736
Minimum requirement for "Well-Capitalized" institutions	128,117	114,739
Minimum regulatory requirement	$ 102,494	$ 91,791
Ratio	16.84%	18.02%
Minimum requirement for "Well-Capitalized" institutions, Ratio	10.00%	10.00%
Minimum regulatory requirement, Ratio	8.00%	8.00%

BENEFIT PLANS (Narrative) (Deta

BENEFIT PLANS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Pension and Other Postretirement Benefit Contributions, Total	$ 5,213,000	$ 5,159,000
Pension and Other Postretirement Benefit Expense, Total	345,000	320,000	$ 288,000
Defined Benefit Plan, Benefits Paid	$ 291,000	$ 112,000	$ 83,000
Percentage Of Salary Deferred For Tax Deferred Savings Plan Maximum	15.00%
Defined Contribution Plan, Employers Matching Contribution, Annual Vesting Percentage	6.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	75.00%	75.00%	60.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 543,000	$ 477,000	$ 360,000
Defined Contribution Plan Annual Benefit After Retirement Or Death Period	15 years
Defined Contribution Plan Employer Matching Contribution Vesting Period	5 years
Former Executive [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension and Other Postretirement Benefit Expense, Total	$ 0	0	89,000
Defined Benefit Plan, Benefits Paid	0	83,000	$ 67,000
Premium Life Insurance Policies [Member]
Defined Benefit Plan Disclosure [Line Items]
Cash Surrender Value of Life Insurance	39,275,000	38,303,000
Deferred Compensation Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Cash Surrender Value of Life Insurance	$ 4,865,000	$ 4,686,000

NON-INTEREST REVENUE (Schedule

NON-INTEREST REVENUE (Schedule of Other Nonoperating Income (Expense)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Included in other income:
Loss on limited partnerships	$ (1,058)	$ (1,161)	$ (1,063)
Dividends on Equity Investments	838	453	356
Rental income on leases	0	0	46
Other	2,260	1,957	2,569
Total other non-interest income	$ 2,040	$ 1,249	$ 1,908

OTHER NON-INTEREST EXPENSE (Sch

OTHER NON-INTEREST EXPENSE (Schedule of Other Non-interest Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	$ 18,832	$ 15,035	$ 16,621
Professional fees [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	3,122	3,354	4,143
Data processing [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	3,426	2,716	1,562
Advertising and promotion [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	2,319	2,205	1,960
Deposit services [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	3,182	2,587	2,405
Stationery and supplies [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	1,296	1,192	657
Telephone and data communication [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	1,857	1,283	1,613
Loan and credit card processing [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	891	1,113	999
Foreclosed assets (income) expense, net [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	153	(1,420)	1,529
Postage [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	923	775	713
Other [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	$ 1,663	$ 1,230	$ 1,040

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deposit From Related Party	$ 6,464,000	$ 6,283,000

RELATED PARTY TRANSACTIONS (Sum

RELATED PARTY TRANSACTIONS (Summary of Aggregate Activity involving Related Party Borrowers) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Balance, beginning of year	$ 3,188	$ 3,742	$ 3,719
Disbursements	5,652	11,850	1,143
Amounts repaid	(6,056)	(12,404)	(1,120)
Balance, end of year	2,784	3,188	3,742
Undisbursed commitments to related parties	$ 2,121	$ 2,272	$ 1,871

FAIR VALUE (Assets And Liabilit

FAIR VALUE (Assets And Liabilities Measured at Fair Value On a Recurring Basis) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	$ 507,582	$ 511,883
Other-than-temporary impairment losses on equity securities	0	0
States and Political Subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	102,183	100,949
U.S. Government agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Other Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other-than-temporary impairment losses on equity securities	507,582	511,883
Fair Value, Measurements, Recurring [Member] | States and Political Subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	102,183	100,949
Fair Value, Measurements, Recurring [Member] | U.S. Government agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	29,042	27,270
Fair Value, Measurements, Recurring [Member] | Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	375,061	381,442
Fair Value, Measurements, Recurring [Member] | Other Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	1,296	2,222
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other-than-temporary impairment losses on equity securities	1,296	2,222
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | States and Political Subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | U.S. Government agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Other Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	1,296	2,222
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other-than-temporary impairment losses on equity securities	506,286	509,661
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | States and Political Subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	102,183	100,949
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | U.S. Government agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	29,042	27,270
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	375,061	381,442
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Other Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other-than-temporary impairment losses on equity securities	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | States and Political Subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | U.S. Government agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Other Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	$ 0	$ 0

FAIR VALUE (Assets and Liabi111

FAIR VALUE (Assets and Liabilities Measured at Fair Market Value a Non-Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	$ 3,193	$ 3,991
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	3,829	4,791
Foreclosed assets	3,193	3,991
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Foreclosed assets	0	0
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	3,829	4,791
Foreclosed assets	3,193	3,991
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Foreclosed assets	$ 0	$ 0

DISCLOSURES ABOUT FAIR VALUE112

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS (Carrying Amount and Estimated Fair Values of Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financial Assets:
Securities available-for-sale	$ 507,582	$ 511,883
Carrying Amount [Member]
Financial Assets:
Cash and cash equivalents	48,623	50,095
Securities available-for-sale	507,582	511,883
Loans and leases held for investment	1,120,773	956,265
Collateral dependent impaired loans	3,829	4,791
Cash surrender value of life insurance policies	44,140	42,989
Other investments	7,546	7,042
Investment in limited partnership	6,217	7,276
Accrued interest receivable	5,808	5,852
Deposits:
Noninterest-bearing	432,251	390,897
Interest-bearing	1,032,377	975,798
Fed funds purchased and Repurchase agreements	9,405	7,251
Short-term borrowings	75,300	18,200
Long-term borrowings	2,000	6,000
Subordinated debentures	30,928	30,928
Limited partnership capital commitment	795	914
Accrued Interest Payable	116	137
Fair Value [Member]
Financial Assets:
Cash and cash equivalents	48,623	50,095
Securities available-for-sale	507,582	511,883
Loans and leases held for investment	1,136,386	966,599
Collateral dependent impaired loans	3,829	4,791
Cash surrender value of life insurance policies	44,140	42,989
Other investments	7,546	7,042
Investment in limited partnership	6,217	7,276
Accrued interest receivable	5,808	5,852
Deposits:
Noninterest-bearing	432,251	390,897
Interest-bearing	1,032,547	976,002
Fed funds purchased and Repurchase agreements	9,405	7,251
Short-term borrowings	75,300	18,200
Long-term borrowings	2,001	6,000
Subordinated debentures	7,383	11,428
Limited partnership capital commitment	795	914
Accrued Interest Payable	116	137
Fair Value [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Assets:
Cash and cash equivalents	48,623	50,095
Securities available-for-sale	1,296	2,222
Loans and leases held for investment	0	0
Collateral dependent impaired loans	0	0
Cash surrender value of life insurance policies	0	0
Other investments	0	0
Investment in limited partnership	0	0
Accrued interest receivable	0	0
Deposits:
Noninterest-bearing	432,251	390,897
Interest-bearing	0	0
Fed funds purchased and Repurchase agreements	0	0
Short-term borrowings	0	0
Long-term borrowings	0	0
Subordinated debentures	0	0
Limited partnership capital commitment	0	0
Accrued Interest Payable	0	0
Fair Value [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Assets:
Cash and cash equivalents	0	0
Securities available-for-sale	506,286	509,661
Loans and leases held for investment	1,136,386	966,599
Collateral dependent impaired loans	3,829	4,791
Cash surrender value of life insurance policies	44,140	42,989
Other investments	7,546	7,042
Investment in limited partnership	6,217	7,276
Accrued interest receivable	5,808	5,852
Deposits:
Noninterest-bearing	0	0
Interest-bearing	1,032,547	976,002
Fed funds purchased and Repurchase agreements	9,405	7,251
Short-term borrowings	75,300	18,200
Long-term borrowings	2,001	6,000
Subordinated debentures	7,383	11,428
Limited partnership capital commitment	795	914
Accrued Interest Payable	116	137
Fair Value [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Assets:
Cash and cash equivalents	0	0
Securities available-for-sale	0	0
Loans and leases held for investment	0	0
Collateral dependent impaired loans	0	0
Cash surrender value of life insurance policies	0	0
Other investments	0	0
Investment in limited partnership	0	0
Accrued interest receivable	0	0
Deposits:
Noninterest-bearing	0	0
Interest-bearing	0	0
Fed funds purchased and Repurchase agreements	0	0
Short-term borrowings	0	0
Long-term borrowings	0	0
Subordinated debentures	0	0
Limited partnership capital commitment	0	0
Accrued Interest Payable	$ 0	$ 0

DISCLOSURES ABOUT FAIR VALUE113

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS (Off-balance-sheet financial instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Commitments to Extend Credit [Member]
Off-balance-sheet financial instruments:
Notional Amount	$ 354,890	$ 366,909
Standby Letters of Credit [Member]
Off-balance-sheet financial instruments:
Notional Amount	$ 16,654	$ 14,389

BUSINESS COMBINATION (Narrative

BUSINESS COMBINATION (Narrative) (Details) - USD ($)	Nov. 14, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Total	$ 15,338,000
Business Combination, Acquisition Related Costs		$ 101,000	$ 2,070,000	$ 0
Santa Clara Valley Bank [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Business Combination Payment To Cash Out Existing In The Money Warrants	$ 700,000
Business Combination, Consideration Transferred, Total	$ 15,300,000
Share Price	$ 6
Finite-Lived Intangible Asset, Useful Life	8 years
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Loans Fair Value	$ 61,345,000
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Loans Gross Contractual Amounts Receivable	71,470,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets Noncurrent	2,300,000
Santa Clara Valley Bank [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Total	12,300,000
Santa Clara Valley Bank [Member] | Preferred Stock [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Total	$ 3,000,000

BUSINESS COMBINATION (Summary o

BUSINESS COMBINATION (Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Nov. 14, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consideration
Cash	$ 15,338
Equity Instruments	0
Contingent Consideration	0
Fair value of total consideration transferred	15,338
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	15,852
Securities	44,187
Federal Home Loan Bank stock	860
Loans	61,573
Premises and equipment	1,188
Core deposit intangibles	1,075
Other assets	5,719
Total assets acquired	130,454
Deposits	108,272
Federal Home Loan Bank advances	8,000
Other liabilities	208
Total liabilities assumed	116,480
Total identifiable net assets	13,974
Goodwill	1,364	$ 6,908	$ 6,908	$ 5,544	$ 5,544
Fair value of total consideration transferred	$ 15,338

BUSINESS COMBINATION (Schedule

BUSINESS COMBINATION (Schedule of Pro Forma Financial Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Pro forma financial information
Net interest Income	$ 56,095	$ 53,189
Net income	$ 13,792	$ 13,082
Basic earnings per share	$ 0.99	$ 0.92
Diluted earnings per share	$ 0.98	$ 0.92

QUALIFIED AFFORDABLE HOUSING117

QUALIFIED AFFORDABLE HOUSING PROJECT INVESTMENTS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Amortization Method Qualified Affordable Housing Project Investments	$ 4,900,000	$ 5,800,000
Amortization Method Qualified Affordable Housing Project Investments, Amortization	900,000	1,200,000
Affordable Housing Tax Credits and Other Tax Benefits, Amount	$ 770,000	$ 1,000,000

SUBSEQUENT EVENT (Narrative) (D

SUBSEQUENT EVENT (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Nov. 14, 2014
Subsequent Event [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total					$ 130,454,000
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Loans					61,573,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Marketable Securities					15,852,000
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Deposits					$ 108,272,000
Business Combination, Acquisition Related Costs		$ 101,000	$ 2,070,000	$ 0
Coast Bancorp [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total	$ 145,000,000
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Loans	94,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Marketable Securities	24,000,000
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Deposits	127,000,000
Business Combination, Acquisition Related Costs	3,200,000
Porterville branch of Citizens Business Bank [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Loans	1,000,000
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Deposits	$ 22,000,000

PARENT ONLY CONDENSED FINANC119

PARENT ONLY CONDENSED FINANCIAL STATEMENTS (Schedule of Condensed Balance Sheet) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
ASSETS
Cash and due from banks	$ 46,627	$ 48,405
Other assets	38,569	37,481
Total Assets	1,796,537	1,637,320
Liabilities:
Other liabilities	23,936	21,155
Total liabilities	1,606,197	1,450,229
Shareholders' equity
Common stock	62,404	64,153
Retained Earnings	122,701	116,026
Accumulated other comprehensive income, net of taxes	2,546	4,307
Total shareholders' equity	190,340	187,091	$ 181,674	$ 173,892
Total liabilities and shareholders' equity	1,796,537	1,637,320
Parent [Member]
ASSETS
Cash and due from banks	2,222	2,801
Investment in other securities	1,264	2,193
Other assets	13	14
Total Assets	221,869	218,655
Liabilities:
Other liabilities	601	636
Subordinated debentures	30,928	30,928
Total liabilities	31,529	31,564
Shareholders' equity
Common stock	65,093	66,758
Retained Earnings	122,701	116,026
Accumulated other comprehensive income, net of taxes	2,546	4,307
Total shareholders' equity	190,340	187,091
Total liabilities and shareholders' equity	221,869	218,655
Parent [Member] | Subsidiaries [Member]
ASSETS
Investments	217,442	212,719
Parent [Member] | Trust Subsidiaries [Member]
ASSETS
Investments	$ 928	$ 928

PARENT ONLY CONDENSED FINANC120

PARENT ONLY CONDENSED FINANCIAL STATEMENTS (Schedule of Condensed Income Statement) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income:
Dividend from Subsidiary									$ 19	$ 90	$ 17
Gain on sale of securities									666	667	6
Expense
Salaries and employee benefits									24,871	22,926	21,920
Income before income taxes	$ 8,099	$ 6,853	$ 6,921	$ 5,265	$ 5,300	$ 5,327	$ 5,760	$ 5,044	27,138	21,431	16,462
Income tax benefit	$ 2,737	$ 2,443	$ 2,364	$ 1,527	$ 1,647	$ 1,776	$ 1,523	$ 1,245	9,071	6,191	3,093
Comprehensive Income									16,306	19,118	10,078
Parent [Member]
Income:
Dividend from Subsidiary									12,500	15,500	3,000
Gain on sale of securities									506	238	0
Other operating income									19	80	16
Total Income									13,025	15,818	3,016
Expense
Salaries and employee benefits									365	347	349
Other expenses									1,344	1,195	1,313
Total expenses									1,709	1,542	1,662
Income before income taxes									11,316	14,276	1,354
Income tax benefit									(502)	(690)	(803)
Income (loss) before equity in undistributed income of subsidiary									11,818	14,966	2,157
Equity in undistributed income of subsidiary									6,249	274	11,212
Comprehensive Income									$ 18,067	$ 15,240	$ 13,369

PARENT ONLY CONDENSED FINANC121

PARENT ONLY CONDENSED FINANCIAL STATEMENTS (Schedule of Condensed Cash Flow Statement) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net Income	$ 5,362,000	$ 4,410,000	$ 4,557,000	$ 3,738,000	$ 3,653,000	$ 3,551,000	$ 4,237,000	$ 3,799,000	$ 18,067,000	$ 15,240,000	$ 13,369,000
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sale of securities									(666,000)	(667,000)	(6,000)
Decrease (increase) in other assets									1,219,000	5,884,000	2,225,000
Increase (decrease) in other liabilities									758,000	3,453,000	1,514,000
Tax benefit from equity based compensation									0	(33,000)	(2,000)
Cash flows from investing activities:
Purchases of securities									(136,459,000)	(150,515,000)	(160,251,000)
Sales of securities									39,831,000	29,452,000	4,135,000
Cash flows from financing activities:
Stock options exercised									380,000	1,300,000	1,396,000
Repurchase of common stock									(7,956,000)	(10,183,000)	0
Dividends paid									(5,662,000)	(4,775,000)	(3,680,000)
(Decrease) increase in cash and due from banks									(1,472,000)	(27,911,000)	16,188,000
Cash and cash equivalents, beginning of year				50,095,000				78,006,000	50,095,000	78,006,000	61,818,000
Cash and cash equivalents, end of year	48,623,000				50,095,000				48,623,000	50,095,000	78,006,000
Parent [Member]
Cash flows from operating activities:
Net Income									18,067,000	15,240,000	13,369,000
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed net income of subsidiary									(6,249,000)	(274,000)	(11,212,000)
Gain on sale of securities									(506,000)	(238,000)	0
Decrease (increase) in other assets									0	325,000	(75,000)
Increase (decrease) in other liabilities									96,000	(71,000)	106,000
Tax benefit from equity based compensation									0	0	29,000
Net cash provided for operating activities									11,408,000	14,982,000	2,217,000
Cash flows from investing activities:
Purchases of securities									0	(37,000)	0
Sales of securities									1,104,000	402,000	0
Net cash provided by investing activities									1,104,000	365,000	0
Cash flows from financing activities:
Stock options exercised									526,000	1,075,000	1,088,000
Repurchase of common stock									(7,955,000)	(10,183,000)	0
Dividends paid									(5,662,000)	(4,775,000)	(3,680,000)
Net cash used in by financing activities									(13,091,000)	(13,883,000)	(2,592,000)
(Decrease) increase in cash and due from banks									(579,000)	1,464,000	(375,000)
Cash and cash equivalents, beginning of year				$ 2,801,000				$ 1,337,000	2,801,000	1,337,000	1,712,000
Cash and cash equivalents, end of year	$ 2,222,000				$ 2,801,000				$ 2,222,000	$ 2,801,000	$ 1,337,000

CONDENSED QUARTERLY RESULTS 122

CONDENSED QUARTERLY RESULTS OF OPERATIONS (Shedule of Quarterly Results of Operations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Effect Of Quarterly Financial Information [Line Items]
Interest income	$ 16,163	$ 15,524	$ 15,669	$ 15,351	$ 14,509	$ 13,978	$ 13,682	$ 12,952	$ 62,707	$ 55,121	$ 51,785
Interest expense	650	647	651	633	641	686	732	737	2,581	2,796	3,221
Net interest income	15,513	14,877	15,018	14,718	13,868	13,292	12,950	12,215	60,126	52,325	48,564
Provision for loan and lease losses	0	0	0	0	0	0	200	150	0	350	4,350
Non-interest income	4,793	4,261	4,654	4,007	4,321	3,785	4,018	3,707	17,715	15,831	17,063
Non-interest expense	12,207	12,285	12,751	13,460	12,889	11,750	11,008	10,728	50,703	46,375	44,815
Net income before taxes	8,099	6,853	6,921	5,265	5,300	5,327	5,760	5,044	27,138	21,431	16,462
Provision for taxes	2,737	2,443	2,364	1,527	1,647	1,776	1,523	1,245	9,071	6,191	3,093
Net income	$ 5,362	$ 4,410	$ 4,557	$ 3,738	$ 3,653	$ 3,551	$ 4,237	$ 3,799	$ 18,067	$ 15,240	$ 13,369
Diluted earnings per share	$ 0.40	$ 0.33	$ 0.33	$ 0.27	$ 0.26	$ 0.25	$ 0.31	$ 0.26	$ 1.33	$ 1.08	$ 0.94
Cash dividend per share	$ 0.11	$ 0.11	$ 0.10	$ 0.10	$ 0.09	$ 0.09	$ 0.08	$ 0.08