Sierra Bancorp (BSRR) 10-K 13 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Mar. 01, 2017	Jun. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
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			$ 193
Trading Symbol	BSRR
Entity Common Stock, Shares Outstanding		13,811,769

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
ASSETS
Cash and due from banks	$ 79,087	$ 46,627
Interest-bearing deposits in banks	41,355	1,996
Cash and cash equivalents	120,442	48,623
Securities available-for-sale	530,083	507,582
Loans and leases:
Gross loans and leases	1,262,531	1,132,856
Allowance for loan and lease losses	(9,701)	(10,423)
Deferred loan and lease costs, net	2,924	2,169
Net loans and leases	1,255,754	1,124,602
Foreclosed assets	2,225	3,193
Premises and equipment, net	28,893	21,990
Goodwill	8,268	6,908
Other intangible assets, net	2,803	930
Company owned life insurance	43,706	44,140
Other assets	40,699	38,569
Total Assets	2,032,873	1,796,537
Deposits:
Non-interest bearing	524,552	432,251
Interest bearing	1,170,919	1,032,377
Total deposits	1,695,471	1,464,628
Repurchase agreements	8,094	9,405
Short-term borrowings	65,000	75,300
Long-term borrowings	0	2,000
Subordinated debentures, net	34,410	30,928
Other liabilities	24,020	23,936
Total liabilities	1,826,995	1,606,197
Commitments and contingent liabilities (Notes 5 & 12)
Shareholders’ equity
Serial Preferred stock, no par value; 10,000,000 shares authorized; none issued	0	0
Common stock, no par value; 24,000,000 shares authorized; 13,776,589 and 13,254,088 shares issued and outstanding in 2016 and 2015 respectively	72,626	62,404
Additional paid-in capital	2,832	2,689
Retained earnings	132,180	122,701
Accumulated other comprehensive (expense) income, net of taxes of ($1,278) in 2016 and $1,846 in 2015	(1,760)	2,546
Total shareholders’ equity	205,878	190,340
Total liabilities and shareholders' equity	$ 2,032,873	$ 1,796,537

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Preferred Stock, No Par Value	$ 0	$ 0
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Common Stock, No Par Value	$ 0	$ 0
Common Stock, Shares Authorized	24,000,000	24,000,000
Common Stock, Shares, Issued	13,776,589	13,254,088
Common Stock, Shares, Outstanding	13,776,589	13,254,088
Accumulated Other Comprehensive (Expense) Income Loss Tax	$ (1,278)	$ 1,846

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Interest and dividend income
Loans and leases, including fees	$ 57,450	$ 51,512	$ 44,380
Taxable securities	7,922	8,192	7,653
Tax-exempt securities	3,009	2,953	2,936
Dividend income on securities	40	19	90
Federal funds sold and other	84	31	62
Total interest income	68,505	62,707	55,121
Interest expense
Deposits	2,174	1,785	2,064
Short-term borrowings	166	66	25
Long-term borrowings	0	13	4
Subordinated debentures	983	717	703
Total interest expense	3,323	2,581	2,796
Net interest income	65,182	60,126	52,325
Provision for loan and lease losses	0	0	350
Net interest income after provision for loan and lease losses	65,182	60,126	51,975
Non-interest income
Service charges on deposits	10,151	9,399	8,275
Gain on sale of loans	2	6	3
Checkcard fees	4,467	4,234	3,908
Net gains on sale of securities available-for-sale	223	666	667
Increase in cash surrender value of life insurance	994	907	1,278
Other income	3,401	2,503	1,700
Total non-interest income	19,238	17,715	15,831
Non-interest expense
Salaries and employee benefits	27,452	24,871	22,926
Occupancy and equipment	7,766	6,899	6,344
Acquisition costs	2,411	101	2,070
Other	20,424	18,832	15,035
Total non-interest expense	58,053	50,703	46,375
Income before income taxes	26,367	27,138	21,431
Provision for income taxes	8,800	9,071	6,191
Net income	$ 17,567	$ 18,067	$ 15,240
Earnings per share
Basic (per share)	$ 1.3	$ 1.34	$ 1.09
Diluted (per share)	$ 1.29	$ 1.33	$ 1.08
Weighted average shares outstanding, basic (shares)	13,530,293	13,460,605	14,001,958
Weighted average shares outstanding, diluted (shares)	13,651,804	13,585,110	14,136,486

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net income		$ 17,567	$ 18,067	$ 15,240
Other comprehensive income (loss), before tax:
Unrealized holding (loss) gain arising during period		(7,245)	(2,224)	7,257
Reclassification adjustment for gain included in net income	[1]	(223)	(666)	(667)
Other comprehensive (loss) income, before tax		(7,468)	(2,890)	6,590
Income tax benefit (expense) related to items of other comprehensive income		3,162	1,129	(2,712)
Total other comprehensive (loss) income, net of tax		(4,306)	(1,761)	3,878
Comprehensive income		$ 13,261	$ 16,306	$ 19,118
[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 2016, 2015 and 2014 was $94 thousand, $280 thousand and $274 thousand respectively.

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reclassification adjustment for gain on securities available-for-sale included in net income, tax	$ 94	$ 280	$ 274

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT 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, 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 (income) loss, net of tax	3,878				3,878
Exercise of stock options and related tax benefits	1,076	$ 1,300	(224)
Exercise of stock options and related tax benefits (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 (income) loss, net of tax	(1,761)				(1,761)
Exercise of stock options and related tax benefits	526	$ 477	49
Exercise of stock options and related tax benefits (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
Net Income	17,567			17,567
Other comprehensive (income) loss, net of tax	(4,306)				(4,306)
Exercise of stock options and related tax benefits	649	$ 694	(45)
Exercise of stock options and related tax benefits (in shares)		48,640
Stock compensation costs	188		188
Stock repurchase	(2,259)	$ (677)		(1,582)
Stock repurchase (in shares)		(125,365)
Stock issued-acquisition	10,205	$ 10,205
Stock issued-acquisition ( in shares)		599,226
Cash dividends	(6,506)			(6,506)
Balance at Dec. 31, 2016	$ 205,878	$ 72,626	$ 2,832	$ 132,180	$ (1,760)
Balance (in shares) at Dec. 31, 2016		13,776,589

CONSOLIDATED STATEMENT OF CHAN8

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Common Stock, Dividends, Per Share, Declared	$ 0.48	$ 0.42	$ 0.34
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation	$ 106	$ 146	$ 164

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income	$ 17,567	$ 18,067	$ 15,240
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on investment of securities	(223)	(666)	(667)
Gain on sales of loans	0	(6)	(3)
Loss (gain) on disposal of fixed assets	2	62	(4)
Gain on sale of foreclosed assets	(130)	(259)	(2,253)
Writedown of foreclosed assets	450	221	452
Share-based compensation expense	188	35	181
Provision for loan losses	0	0	350
Depreciation and amortization	2,584	2,272	2,107
Net amortization on securities premiums and discounts	7,130	6,932	6,607
(Accretion) amortization of discounts/premiums for loans acquired and deferred loan fees/costs	(461)	(277)	731
Decrease (increase) in cash surrender value of life insurance policies	434	(1,151)	(1,475)
Proceeds from sales of loans	0	323	108
Originations of loans held for sale	0	(317)	0
Amortization of core deposit intangible	272	134	11
(Increase) decrease in interest receivable and other assets	(3,442)	1,085	5,873
(Decrease) increase in other liabilities	(621)	758	3,453
Deferred tax (benefit) provision	(6,113)	1,629	(1,151)
Deferred tax benefit from equity based compensation	(106)	(146)	(224)
Net cash provided by operating activities	17,531	28,696	29,336
Cash flows from investing activities:
Maturities of securities available for sale	1,310	580	1,620
Proceeds from sales/calls of securities available for sale	39,568	39,831	29,452
Purchases of securities available for sale	(138,675)	(136,459)	(150,515)
Principal paydowns on securities available for sale	99,181	91,193	77,442
Net purchases of FHLB stock	(960)	(504)	(190)
Increase in loans receivable, net	(37,330)	(164,266)	(108,336)
Purchases of premises and equipment, net	(3,586)	(2,530)	(2,379)
Proceeds from sales of foreclosed assets	1,551	1,833	6,854
Proceeds from sales of fixed assets	0	59	4
Net cash from bank acquisition	15,651	0	514
Net cash used in investing activities	(23,290)	(170,263)	(145,534)
Cash flows from financing activities:
Increase in deposits	101,805	97,933	84,244
(Decrease) increase in borrowed funds	(14,800)	53,100	16,200
(Decrease) increase in repurchase agreements	(1,311)	2,154	1,277
Cash dividends paid	(6,506)	(5,662)	(4,775)
Repurchases of common stock	(2,259)	(7,956)	(10,183)
Stock options exercised	543	380	1,300
Excess tax provision from equity based compensation	106	146	224
Net cash provided by financing activities	77,578	140,095	88,287
Increase (decrease) in cash and due from banks	71,819	(1,472)	(27,911)
Cash and cash equivalents, beginning of year	48,623	50,095	78,006
Cash and cash equivalents, end of year	120,442	48,623	50,095
Cash paid during the year for:
Interest	3,396	2,560	2,845
Income taxes	4,930	6,390	1,800
Non-cash investing activities
Real estate acquired through foreclosure	902	1,004	842
Change in unrealized net (losses) gains on securities available-for-sale	(7,468)	(2,890)	6,590
Assets acquired (liabilities assumed) in bank acquisition:
Cash and cash equivalents	18,931	0	15,852
Securities	23,363	0	44,187
Federal Home Loan Bank and Federal Reserve Bank stock	1,057	0	860
Loans	94,264	0	61,573
Premises and equipment	5,844	0	1,188
Core deposit intangibles	1,827	0	1,075
Goodwill	1,360	0	1,364
Other assets	2,504	0	5,719
Deposits	(129,038)	0	(108,272)
Federal Home Loan Bank advances	0	0	(8,000)
Other liabilities	(705)	0	(208)
Borrowings	(2,500)	0	0
Subordinated debentures	$ (3,422)	$ 0	$ 0

THE BUSINESS OF SIERRA BANCORP

THE BUSINESS OF SIERRA BANCORP	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
THE BUSINESS OF SIERRA BANCORP	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, Sierra Capital Trust III and Coast Bancorp Statutory Trust II, which were formed solely to facilitate the issuance of capital trust pass-through securities. The Bank operates 33 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 within the market area of the South Central San Joaquin Valley of California, specifically, Tulare, Fresno, Kern, Kings, and Madera counties, the Southern California corridor stretching from Santa Paula to Santa Clarita in the counties of Ventura and Los Angeles and most recently in the Central Coastal region from Arroyo Grande north to Paso Robles. 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, 2016
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 2016. 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, Sierra Capital Trust III and Coast Bancorp Statutory Trust II 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 may originate 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 that might be held for sale by the Company typically consist of residential real estate loans. Loans classified as held for sale, if any, are disclosed in Note 4 to the 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, 2016, 2015, or 2014 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 to the 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, the corridor stretching between Santa Paula and Santa Clarita, and the Central Coast. 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 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 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 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 expense as incurred. Operating costs after acquisition are expensed. The Company had no foreclosed residential real estate properties recorded at December 31, 2016, as a result of obtaining physical possession of the property. At December 31, 2016, the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceeds are in process is $ 225,000 The Company acquired Sierra National Bank in 2000, Santa Clara Valley Bank in 2014 and Coast National Bank in 2016. 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, 2016 as the date to perform the annual impairment test for 2016. 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, 2016, 2015, and 2014. 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 acquisitions of Santa Clara Valley Bank, Coast National Bank and a Citizen’s Business Bank branch deposit portfolio 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 the 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, 2016, 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, 2016 2015 2014 Dividend yield 2.55 % 2.18 % 2.08 % Expected Volatility 24.62 % 26.45 % 25.01 % Risk-free interest rate 1.14 % 1.02 % 1.00 % Expected option life 5.0 years 4.0 years 4.0 years Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board issued ASU No. 2014-09 Revenue from Contracts with Customers. This update to the ASC is the culmination of efforts by the FASB and the International Accounting Standards Board (IASB) to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards (IFRS). ASU 2014-09 supersedes Topic 605 – Revenue Recognition and most industry-specific guidance. The core principal of the guidance 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 in ASU 2014-09 describes a 5-step process entities can apply to achieve the core principle of revenue recognition and requires disclosures sufficient to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers and the significant judgments used in determining that information. This update was originally effective for annual reporting periods beginning on or after December 15, 2016 and interim periods therein and requires expanded disclosures. In July 2015 the FASB issued a deferral of ASU 2014-09 of one year making it effective for annual reporting periods beginning on or after December 15, 2017 while also providing for early adoption but not before the original effective date. Since the guidance does not apply to revenue associated with financial instruments, such as loans and securities that are accounted for under other GAAP, the Company does not expect the new guidance to have a material impact on revenue most closely associated with financial instruments, including interest income. The Company is currently performing an overall assessment of revenue streams potentially affected by the ASU including deposit related fees and interchange fees to determine the potential impact the new guidance is expected to have on the Company’s Consolidated Financial Statements. The Company plans to adopt ASU No. 2014-09 on January 1, 2018 utilizing the modified retrospective approach. In June 2014 the FASB issued ASU 2014-12, Compensation–Stock Compensation (Topic 718): 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 to existing guidance require that a performance target be treated as a “performance condition” if it affects vesting and can be achieved after the requisite service period. To account for such awards, a reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting. 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 was adopted by the Company for the first quarter of 2016, and because our stock compensation practices do not currently utilize performance-based criteria there was no impact upon our financial statements or operations upon adoption. 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. The Company has performed a preliminary evaluation of the provisions of ASU No. 2016-01. Based on this evaluation, the Company has determined that ASU No. 2016-01 is not expected to have a material impact on the Company’s Consolidated Financial Statements; however, the Company will continue to closely monitor developments and additional guidance. 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 has several lease agreements, including 17 branch locations, one loan production office and one administrative office which are currently considered operating leases, and therefore, not recognized on the Company’s consolidated statements of condition. The Company expects the new guidance will require some of these lease agreements to now be recognized on the consolidated statements of condition as a right-of-use asset and a corresponding lease liability. Therefore, the Company’s preliminary evaluation indicates the provisions of ASU No. 2016-02 are expected to impact the Company’s consolidated statements of condition. However, the Company continues to evaluate the extent of the impact the new guidance will have on the Company’s Consolidated Financial Statements. On March 30, 2016 the FASB issued ASU 2016-09, Compensation–Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, as part of its simplification initiative. Currently, as they relate to share-based payments, tax benefits in excess of compensation costs (“windfalls”) are recorded in equity, and tax deficiencies (“shortfalls”) are recorded in equity to the extent of previous windfalls, and then to the income statement. ASU 2016-09 will reduce some of the administrative complexities by eliminating the need t

SECURITIES AVAILABLE-FOR-SALE

SECURITIES AVAILABLE-FOR-SALE	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
SECURITIES AVAILABLE-FOR-SALE	3. SECURITIES AVAILABLE-FOR-SALE December 31, 2016 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value US Government Agencies $ 26,926 $ 48 $ (506) $ 26,468 Mortgage-backed securities 391,555 1,492 (5,171) 387,876 State and political subdivisions 114,140 1,519 (1,466) 114,193 Equity securities 500 1,046 - 1,546 Total securities $ 533,121 $ 4,105 $ (7,143) $ 530,083 December 31, 2015 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses 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 For the years ended December 31, 2016, 2015, and 2014, proceeds from sales of securities available-for-sale were $ 21.5 31.2 26.7 December 31, 2016 2015 2014 Gross gains on sales and calls of securities $ 261 $ 894 $ 739 Gross losses on sales and calls of securities (38) (228) (72) Net gains on sales and calls of securities $ 223 $ 666 $ 667 431 175 December 31, 2016 Less than twelve months Twelve months or longer Gross Gross Unrealized Unrealized Losses Fair Value Losses Fair Value US Government Agencies $ (500) $ 21,056 $ (6) $ 711 Mortgage-backed securities (4,303) 271,276 (868) 43,570 State and political subdivisions (1,466) 49,195 - - Total $ (6,269) $ 341,527 $ (874) $ 44,281 December 31, 2015 Less than twelve months Twelve months or longer Gross Gross Unrealized Unrealized Losses Fair Value Losses 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 Total $ (1,687) $ 201,472 $ (493) $ 39,358 The Company has reviewed all sectors and securities in the portfolio for impairment. During the year ended December 31, 2016 the Company realized gains through earnings from the sale and call of 94 127,000 95,000 1,000 49 388,000 506,000 42 228,000 The Company has concluded as of December 31, 2016 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 $ 8,488 $ 8,573 Maturing after one year through five years 260,387 259,535 Maturing after five years through ten years 50,823 50,687 Maturing after ten years 47,132 46,190 Securities not due at a single maturity date: U.S Government agencies collateralized by mortgage obligations 165,791 163,552 Other securities 500 1,546 $ 533,121 $ 530,083 Securities available-for-sale with amortized costs totaling $ 193,981,000 193,542,000 Securities available-for-sale with amortized costs totaling $ 178,472,000 180,209,000 At December 31, 2016, the Company’s investment portfolio included securities issued by 261 different government municipalities and agencies located within 30 states with a fair value of $ 114.2 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, 2016 December 31, 2015 General obligation bonds Amortized Cost Fair Value Amortized Cost Fair Value State of Issuance: California $ 25,457 $ 25,799 $ 20,473 $ 21,642 Texas 20,170 19,875 16,575 16,954 Illinois 9,873 9,871 9,997 10,191 Ohio 9,412 9,324 7,610 7,748 Washington 5,928 5,970 5,905 6,081 Arizona 1,793 1,835 2,039 2,108 Utah 949 957 953 990 Other (17 states) 19,895 19,906 20,334 20,848 Total General Obligation Bonds 93,477 93,537 83,886 86,562 Revenue bonds State of Issuance: Texas 5,727 5,702 3,732 3,863 Utah 5,286 5,236 4,434 4,519 Washington 1,302 1,299 1,791 1,827 California 1,283 1,298 1,002 1,028 Ohio 261 261 318 319 Other (13 states) 6,804 6,860 3,930 4,065 Total Revenue Bonds 20,663 20,656 15,207 15,621 Total Obligations of States and Political Subdivisions $ 114,140 $ 114,193 $ 99,093 $ 102,183 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, 2016 December 31, 2015 Revenue bonds Amortized Cost Fair Value Amortized Cost Fair Value Revenue Source: Water $ 4,788 $ 4,722 $ 3,942 $ 4,052 College & University 3,401 3,472 2,975 3,103 Sales Tax 2,981 2,927 2,630 2,663 Lease 3,119 3,123 2,040 2,100 Electric & Power 940 935 679 691 Other (17 sources) 5,434 5,477 2,941 3,012 Total Revenue Bonds $ 20,663 $ 20,656 $ 15,207 $ 15,621

LOANS AND LEASES

LOANS AND LEASES	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
LOANS AND LEASES	4. LOANS AND LEASES December 31, 2016 2015 Real estate: Secured by residential, commercial and professional office properties, including construction and development $ 538,383 $ 421,174 Secured by residential properties 244,634 223,752 Secured by farm land 134,480 133,182 Total real estate loans 917,497 778,108 Agricultural 46,229 46,237 Commercial and industrial 123,595 113,207 Mortgage warehouse lines 163,045 180,355 Consumer 12,165 14,949 Total loans 1,262,531 1,132,856 Deferred loan and lease origination cost, net 2,924 2,169 Allowance for loan and lease losses (9,701) (10,423) Loans, net $ 1,255,754 $ 1,124,602 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 – Loans listed as pass include larger non-homogeneous loans not meeting the risk rating definitions below and smaller, homogeneous loans not assessed on an individual basis. Special Mention – Loans classified as special mention have the potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position and some future date. Substandard – Loans classified as substandard are those loans with clear and well-defined weaknesses such as a highly leveraged position, unfavorable financial operating results and/or trends, or uncertain repayment sources or poor financial condition, which may jeopardize ultimate recoverability of the debt. Impaired – A loan is considered impaired, when, based on current information and events, it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the loan agreement. Additionally, all loans classified as troubled debt restructurings are considered impaired. Pass Special Mention Substandard Impaired Total Real Estate: 1-4 family residential construction $ 32,417 $ - $ - $ - $ 32,417 Other Construction/Land 38,699 888 - 1,063 40,650 1-4 family - closed-end 129,726 624 403 6,390 137,143 Equity Lines 35,159 3,165 698 4,421 43,443 Multi-family residential 31,058 - - 573 31,631 Commercial real estate owner occupied 243,366 4,991 2,892 2,286 253,535 Commercial real estate Non-owner occupied 233,584 5,597 3,220 1,797 244,198 Farmland 132,613 1,020 808 39 134,480 Total Real Estate 876,622 16,285 8,021 16,569 917,497 Agricultural 45,249 891 - 89 46,229 Commercial and Industrial 107,404 13,186 732 2,273 123,595 Mortgage warehouse lines 163,045 - - - 163,045 Consumer loans 10,303 191 9 1,662 12,165 Total Gross Loans and Leases $ 1,202,623 $ 30,553 $ 8,762 $ 20,593 $ 1,262,531 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 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. Commercial and Real Estate Agricultural Industrial (1) Consumer Unallocated Total Allowance for credit losses: 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 Charge-offs (962) - (344) (1,905) - (3,211) Recoveries 982 14 477 1,016 - 2,489 Provision (1,256) (527) 1,613 835 (665) - Balance, December 31, 2016 $ 3,547 $ 209 $ 4,279 $ 1,209 $ 457 $ 9,701 (1) Includes mortgage warehouse lines December 31, 2016 December 31, 2015 December 31, 2014 Individually Collectively Individually Collectively Individually Collectively Real estate $ 16,569 $ 900,928 $ 20,896 $ 757,212 $ 30,620 $ 673,610 Agricultural 89 46,140 - 46,237 - 27,746 Commercial and Industrial (1) 2,273 284,367 2,588 290,974 2,916 216,876 Consumer 1,662 10,503 2,037 12,912 2,888 15,997 Total loans $ 20,593 $ 1,241,938 $ 25,521 $ 1,107,335 $ 36,424 $ 934,229 (1) Includes mortgage warehouse lines Reserves based on method of evaluation for impairment: December 31, 2016 December 31, 2015 December 31, 2014 Specific General Specific General Specific General Real estate $ 488 $ 3,059 $ 2,889 $ 1,894 $ 3,864 $ 2,379 Agricultural 24 185 - 722 - 986 Commercial and Industrial (1) 608 3,671 683 1,850 916 1,028 Consumer 287 922 343 920 668 1,097 Unallocated - 457 - 1,122 - 310 Total loan loss reserves $ 1,407 $ 8,294 $ 3,915 $ 6,508 $ 5,448 $ 5,800 December 31, 2016 90 Days Or 30-59 Days 60-89 Days More Past Total Financing Non-Accrual Past Due Past Due Due (2) Total Past Due Current Receivables Loans (1) Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ 32,417 $ 32,417 $ - Other Construction/Land - - - - 40,650 40,650 558 1-4 family - closed-end 99 23 575 697 136,446 137,143 963 Equity Lines 397 - 320 717 42,726 43,443 1,926 Multi-family residential - - - - 31,631 31,631 - Commercial real estate owner occupied 338 - 28 366 253,169 253,535 1,572 Commercial real estate Non-owner occupied - - - - 244,198 244,198 67 Farmland - - - - 134,480 134,480 39 Total Real Estate Loans 834 23 923 1,780 915,717 917,497 5,125 Agricultural - - 89 89 46,140 46,229 89 Commercial and Industrial 168 3 292 463 123,132 123,595 692 Mortage warehouse lines - - - - 163,045 163,045 - Consumer loans 94 9 52 155 12,010 12,165 459 Total Gross Loans and Leases $ 1,096 $ 35 $ 1,356 $ 2,487 $ 1,260,044 $ 1,262,531 $ 6,365 (1) Included in Total Financing Receivables (2) As of December 31, 2016 there were no loans over 90 days past due and still accruing. December 31, 2015 90 Days Or 30-59 Days 60-89 Days More Past Total Financing Non-Accrual Past Due Past Due Due (2) Total Past Due Current Receivables 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 Mortgage 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) Included in Total Financing Receivables (2) As of December 31, 2015 there were no loans over 90 days past due and still accruing. 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. December 31, 2016 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 854 699 20 624 14 1-4 Family - closed-end 7,730 5,783 163 8,008 462 Equity Lines 3,991 3,906 214 4,110 49 Multifamily residential 573 573 7 588 50 Commercial real estate- owner occupied 1,287 1,287 49 1,641 14 Commercial real estate- non-owner occupied 1,877 1,730 35 1,969 131 Farmland - - - - - Total Real Estate 16,312 13,978 488 16,940 720 Agricultural 24 24 24 24 - Commercial and Industrial 2,211 2,211 608 2,652 99 Consumer loans 1,633 1,633 287 1,847 94 20,180 17,846 1,407 21,463 913 With no Related Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 364 364 - 374 27 1-4 Family - closed-end 666 607 - 685 3 Equity Lines 544 515 - 550 - Multifamily residential - - - - - Commercial real estate- owner occupied 999 999 - 1,773 98 Commercial real estate- non-owner occupied 77 67 - 85 - Farmland 39 39 - 50 - Total Real Estate 2,689 2,591 - 3,517 128 Agricultural 65 65 - 65 - Commercial and Industrial 62 62 - 277 - Consumer loans 148 29 - 238 - 2,964 2,747 - 4,097 128 Total $ 23,144 $ 20,593 $ 1,407 $ 25,560 $ 1,041 (1) (2) (3) 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) Included in loans above are troubled debt restructurings that were classified as impaired. The Company had $ 1,873,000 2,231,000 13,704,000 12,173,000 1,513,000 1,866,000 Additional commitments to existing customers with restructured loans totaled $ 4,384,000 1,515,000 Interest income recognized on impaired loans was $1,041,000, $983,000, and $1,056,000, for the years ended December 31, 2016, 2015, and 2014, respectively. There was no interest income recognized on a cash basis on impaired loans for the years ended December 31, 2016, 2015, and 2014, respectively. Years Ended December 31, 2016 2015 2014 Interest that would have been recorded under the loans’ original terms $ 478 $ 643 $ 1,666 Less gross interest recorded 158 188 389 Foregone interest $ 320 $ 455 $ 1,277 Certain loans have been pledged to secure short-term borrowing arrangements (see Note 9). These loans totaled $ 628,074,000 555,874,000 Salaries and employee benefits totaling $ 3,430,000 3,058,000 2,673,000 During the periods ended December 31, 2016 and 2015, 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. Rate Term Interest Only Rate & Term December 31, 2016 Modification Modification Modification Modification Total Troubled Debt Restructurings Real Estate: Other Construction/Land $ - $ 17 $ - $ - $ 17 1-4 family - closed-end - - 546 438 984 Equity Lines - 1,953 - 97 2,050 Multi-family Residential - 164 - 132 296 Commercial real estate owner occupied - - - 266 266 Commercial real estate Non-owner occupied - - - - - Farmland - - - 258 258 Total Real Estate Loans - 2,134 546 1,191 3,871 Agricultural - - - - - Commercial and Industrial - 40 - - 40 Consumer Loans 27 25 - 60 112 $ 27 $ 2,199 $ 546 $ 1,251 $ 4,023 Rate Term Interest Only Rate & Term December 31, 2015 Modification Modification Modification Modification 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 - - - - - Farmland - - - - - 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 Pre-Modification Post-Modification Outstanding Outstanding Reserve December 31, 2016 Number of Loans Recorded Investment Recorded Investment Difference (1) Real Estate: Other Construction/Land 1 $ 17 $ 17 $ - 1-4 family - closed-end 8 984 984 116 Equity Lines 17 2,050 2,050 (19) Multi-family Residential 2 296 296 - Commercial real estate owner occupied 1 266 266 - Commercial real estate non-owner occupied 0 - - - Farmland 1 258 258 (26) Total Real Estate Loans 3,871 3,871 71 Agricultural 0 - - - Commercial and Industrial 1 40 40 9 Consumer Loans 5 111 112 (1) $ 4,022 $ 4,023 $ 79 (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. 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 - - - Farmland 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) 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. In the tables above, there were no TDRs that subsequently defaulted necessitating an increase the allowance for loan and lease losses for the years ended December 31, 2016 and 2015. The total allowance for loan and lease losses specifically allocated to the balances that were classified as TDRs during the year ended December 31, 2016 and 2015 is $ 1,048,000 1,486,000 Loan Servicing The Company originates mortgage loans for sale to investors. During the years ended December 31, 2016, 2015, and 2014, all mortgage loans that were sold by the Company were sold without retention of related servicing. The Company’s servicing portfolio at December 31, 2016, 2015, and 2014 totaled $ 72,000 425,000 770,000 Purchased Credit Impaired Loans As part of the acquisitions described in Note 21 Business Combinations , December 31, 2016 Unpaid Principal Balance Carrying Value Real estate secured $ 712 $ 47 Commercial and industrial 23 - Consumer - - Total purchased credit impaired loans $ 735 $ 47 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 For those purchased credit impaired loans disclosed above, the Company increased the allowance for loan losses by $ 58,000 0 0 2016 2015 Contractually required payments receivable of loans purchased during the year: SBA $ 146 $ - Commercial real estate 2,136 - Consumer 5 Non-accretable difference (691) - Cash flows expected to be collected at acquisition 1,596 - Fair value of acquired loans at acquisition $ 1,596 $ - There is no accretable yield, or income expected to be collected.

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	5. PREMISES AND EQUIPMENT December 31, 2016 2015 Land $ 5,161 $ 3,019 Buildings and improvements 19,579 16,398 Furniture, fixtures and equipment 20,136 18,166 Leasehold improvements 11,618 11,049 56,494 48,632 Less accumulated depreciation and amortization 30,115 26,826 Construction in progress 2,514 184 $ 28,893 $ 21,990 Depreciation and amortization included in occupancy and equipment expense totaled $ 2,524,000 2,272,000 2,107,000 Operating Leases The Company leases certain of its properties under non-cancelable operating leases. Rental expense included in occupancy and equipment expense totaled $ 1,623,000 1,256,000 1,017,000 Year Ending December 31, 2017 $ 1,424 2018 1,086 2019 1,104 2020 1,070 2021 940 Thereafter 2,060 $ 7,684 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, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill Years Ended December 31, 2016 2015 2014 Balance at January 1 $ 6,908 $ 6,908 $ 5,544 Acquired goodwill 1,360 - 1,364 Impairment - - - Balance at December 31 $ 8,268 $ 6,908 $ 6,908 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, 2016, 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 Years Ended December 31, 2016 2015 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization Core deposit intangibles $ 3,220 $ 417 $ 1,075 $ 145 Aggregate amortization expense was $ 272,000 134,000 11,000 2017 $ 426 2018 $ 426 2019 $ 426 2020 $ 426 2021 $ 426 Thereafter $ 673 $ 2,803

OTHER ASSETS

OTHER ASSETS	12 Months Ended
	Dec. 31, 2016
Other Assets [Abstract]
OTHER ASSETS	7. OTHER ASSETS December 31, 2016 2015 Accrued interest receivable $ 6,354 $ 5,808 Deferred tax assets 9,512 12,283 Investment in qualified affordable housing projects 6,811 1,355 Investment in limited partnerships 1,264 4,862 Federal Home Loan Bank stock, at cost 8,095 7,135 Other 8,663 7,126 $ 40,699 $ 38,569 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 $ 1,868 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 $ 8,095

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2016
Deposits [Abstract]
DEPOSITS	8. DEPOSITS December 31, 2016 2015 Interest Bearing Demand Deposits $ 132,586 $ 125,210 NOW 366,238 306,630 Savings 215,693 193,052 Money Market 119,417 101,562 CDAR’s, under $250,000 251 14,109 Time, under $250,000 152,561 141,773 Time, $250,000 or more 184,173 150,041 1,170,919 $ 1,032,377 Year Ending December 31, 2017 $ 324,364 2018 $ 6,849 2019 $ 3,255 2020 $ 1,128 2021 $ 773 Thereafter $ 616 $ 336,985 Year Ended December 31, 2016 2015 2014 Interest bearing demand deposits $ 399 $ 355 $ 283 NOW 361 344 338 Savings 229 207 241 Money market 80 78 80 CDAR’s 4 8 11 Time deposits 1,101 782 1,017 Brokered Deposits - 11 94 $ 2,174 $ 1,785 $ 2,064

OTHER BORROWING ARRANGEMENTS

OTHER BORROWING ARRANGEMENTS	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
OTHER BORROWING ARRANGEMENTS	OTHER BORROWING ARRANGEMENTS 2016 2015 Maximum Maximum Average Average month-end Weighted Average Average month-end Weighted balance interest rate balance during average balance interest rate balance during average outstanding Amount during the year the year interest rate outstanding Amount during the year the year interest rate As of December 31: Repurchase agreements $ 8,371 $ 8,094 .39 % $ 11,877 .40 % $ 8,601 $ 9,405 .41 % $ 11,272 .40 % Overnight Federal Home Loan Bank advances 28,333 65,000 .45 % 71,600 .55 % 14,697 75,300 .21 % 98,800 .27 % Fed Funds purchased 822 - .73 % 8,200 .64 % 6 - - 335 .39 % $ 37,526 $ 73,094 $ 91,677 $ 23,304 $ 84,705 $ 110,407 2016 2015 Weighted Weighted average average Amount Fixed rate interest rate Amount Fixed rate interest rate As of December 31: Federal Home Loan Bank advances, maturing 2016 $ - - - $ 2,000 0.54 % 0.54 % $ - - $ 2,000 0.54 % Each advance is payable at its maturity date, with a prepayment penalty for fixed rate advances. The advances were collateralized by $ 504,957,000 327,510,000 207,447,000 The Company had unsecured lines of credit with its correspondent banks which, in the aggregate, amounted to $ 80,000,000 70,000,000 0

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	10. INCOME TAXES Year Ended December 31, 2016 2015 2014 Federal: Current $ 11,517 $ 5,451 $ 5,738 Deferred (5,325) 1,028 (1,281) 6,192 6,479 4,457 State: Current 3,396 1,928 1,604 Deferred (788) 664 130 2,608 2,592 1,734 $ 8,800 $ 9,071 $ 6,191 December 31, 2016 2015 Deferred tax assets: Allowance for loan losses $ 4,226 $ 4,496 Foreclosed assets 1,103 1,204 Deferred compensation 4,522 4,386 Accrued reserves 546 500 Non accrual loans 306 378 Other than temporary impairment charge 432 450 Credit carryforward - 3,100 Net operating loss carryforward 3,634 1,664 Net unrealized loss on securities available-for-sale 1,277 - Other 3,305 3,144 Total deferred tax assets 19,351 19,322 Deferred tax liabilities: Premises and equipment (1,425) (815) Deferred loan costs (3,099) (2,640) Net unrealized gain on securities available-for-sale - (1,846) Other (5,315) (1,738) Total deferred tax liabilities (9,839) (7,039) Net deferred tax assets $ 9,512 $ 12,283 Year Ended December 31, 2016 2015 2014 Income tax expense at Federal statutory rate Increase (decrease) resulting from: $ 9,228 $ 9,498 $ 7,501 State franchise tax expense, net of Federal tax effect 1,705 1,671 1,116 Tax exempt income (1,053) (1,034) (1,018) Affordable housing tax credits (685) (770) (1,006) Other (395) (294) (402) $ 8,800 $ 9,071 $ 6,191 Effective tax rate 33.4 % 33.4 % 28.9 % 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, 2013, 2014 and 2015 are open to audit by the federal authorities and our California state tax returns for the years ended December 31, 2012, 2013, 2014 and 2015 are open to audit by the state authorities. The Company has net operating loss carry forwards of approximately $ 8,547,000 9,118,000 There were no recorded interest or penalties related to uncertain tax positions as part of income tax for the years ended December 31, 2016, 2015, and 2014, 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, 2016
Subordinated Borrowings [Abstract]
SUBORDINATED DEBENTURES	SUBORDINATED DEBENTURES Sierra Statutory Trust II (“Trust II”), Sierra Capital Trust III (“Trust III”), and Coast Bancorp Statutory Trust II (“Trust IV”), (collectively, the “Trusts”) exist solely for the 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, 2016, all $ 34,410,000 During the first quarter of 2004, Sierra Statutory Trust II issued 15,000 1,000 15,000,000 15,464,000 March 17, 2034 3.74 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, subject to certain conditions, including that the Company may not pay dividends on its common stock during such period. 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 2.40 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 September 23, 2036 Trust III has the option to defer payment of the distributions for a period of up to five years, subject to certain conditions, including that the Company may not pay dividends on its common stock during such period. 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. During the third quarter of 2016, the Company acquired Coast Bancorp Statutory Trust II, which had issued 7,000 1,000 7,000,000 7,217,000 December 15, 2037 2.46 1.50 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 15 th th th th The TRUPS IV 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 December 15, 2037. Coast Bancorp Statutory Trust II has the option to defer payment of the distributions for a period of up to five years, subject to certain conditions, including that the Company may not pay dividends on its common stock during such period. The TRUPS IV 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 IV.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
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 $ 96,560,000 90,000,000 6,560,000 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, 2016 and 2015, 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, 2016 2015 Fixed-rate commitments to extend credit $ 79,977 $ 82,668 Variable-rate commitments to extend credit $ 383,946 $ 272,222 Standby letters of credit $ 8,582 $ 16,654 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, 2016, in management’s judgment, a concentration of loans existed in real estate related loans. At that date, approximately 73 62 23 15 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, the Southern California corridor between Santa Paula and Santa Clarita in the counties of Ventura and Los Angeles and the Central Coast county of San Luis Obispo. 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, 2016
Stockholders' Equity Note [Abstract]
SHAREHOLDERS’ EQUITY	13. SHAREHOLDERS’ EQUITY Share Repurchase Plan At December 31, 2016, the Company had a stock repurchase plan which has no expiration date. During the year ended December 31, 2016, the Company repurchased 125,365 478,954 Earnings Per Share For the Years Ended December 31, 2016 2015 2014 Basic Earnings Per Share Net income (dollars in thousands) $ 17,567 $ 18,067 $ 15,240 Weighted average shares outstanding 13,530,293 13,460,605 14,001,958 Basic earnings per share $ 1.30 $ 1.34 $ 1.09 Diluted Earnings Per Share Net income (dollars in thousands) $ 17,567 $ 18,067 $ 15,240 Weighted average shares outstanding 13,530,293 13,460,605 14,001,958 Effect of dilutive stock options 121,511 124,505 134,528 Weighted average shares outstanding 13,651,804 13,585,110 14,136,486 Diluted earnings per share $ 1.29 $ 1.33 $ 1.08 Stock Options 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 1,500,000 749,120 All options granted under the 2007 Plan have been or will be granted at an exercise price of not less than 100 2016 2015 2014 Aggregate Weighted Average Intrinsic Weighted Average Weighted Average Shares Exercise Price Value (1) Shares Exercise Price Shares Exercise Price Outstanding, beginning of year 500 $ 14.83 629 $ 15.30 743 $ 14.16 Exercised (49) $ 11.16 (37) $ 10.19 (95) $ 11.28 Granted 71 $ 17.25 25 $ 16.55 50 $ 16.35 Canceled (55) $ 27.17 (117) $ 19.21 (69) $ 14.20 Outstanding, end of year 467 $ 14.12 $ 2,368 500 $ 14.83 629 $ 15.30 Exercisable, end of year (2) 412 $ 13.99 $ 5,190 430 $ 15.20 527 $ 16.25 (1) (2) 5.33 4.98 2016 2015 2014 Weighted-average grant-date fair value per share $ 2.85 $ 2.89 $ 2.67 Total intrinsic value of stock options exercised $ 407,000 $ 244,000 $ 468,000 Total fair value of stock options vested $ 269,000 $ 176,000 $ 367,000 Cash received from the exercise of 48,640 542,954 105,660 The Company is using the Black-Scholes model to value stock options. In accordance with U.S. GAAP, charges of $ 188,000 35,000 181,000 43 0 33 Unamortized compensation expense associated with unvested stock options outstanding at December 31, 2016 was $ 66,000 4.2

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2016
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. Under the Basel III rules, the Company must hold a capital conservation buffer above the adequately capitalized risk-based capital ratios. The capital conservation buffer is being phased in from 0.0 2.50 0.625 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, 2016 and 2015, 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. 2016 2015 Capital Capital Amount Ratio Amount Ratio Leverage Ratio Sierra Bancorp and subsidiary $ 232,801 11.92 % $ 207,576 12.14 % Minimum requirement for “Well-Capitalized” institutions 97,652 5.0 % 85,526 5.0 % Minimum regulatory requirement 78,122 4.0 % 68,421 4.0 % Bank of the Sierra $ 228,786 11.73 % $ 205,055 12.00 % Minimum requirement for “Well-Capitalized” institutions 97,544 5.0 % 85,276 5.0 % Minimum regulatory requirement 78,035 4.0 % 68,221 4.0 % 2016 2015 Capital Capital Amount Ratio Amount Ratio Common Equity Tier 1 Capital Ratio Sierra Bancorp and subsidiary $ 198,391 14.09 % $ 179,432 13.98 % Minimum requirements for “Well-Capitalized” institutions 91,520 6.5 % 83,428 6.5 % Minimum regulatory requirement 63,360 4.5 % 57,758 4.5 % Bank of the Sierra $ 228,786 16.26 % $ 205,055 16.01 % Minimum requirements for “Well-Capitalized” institutions 91,477 6.5 % 83,276 6.5 % Minimum regulatory requirement 63,330 4.5 % 57,653 4.5 % Tier 1 Risk-Based Capital Ratio Sierra Bancorp and subsidiary $ 232,801 16.53 % $ 207,576 16.17 % Minimum requirement for “Well-Capitalized” institutions 112,640 8.0 % 102,680 8.0 % Minimum regulatory requirement 84,480 6.0 % 77,010 6.0 % Bank of the Sierra $ 228,786 16.26 % $ 205,055 16.01 % Minimum requirement for “Well-Capitalized” institutions 112,587 8.0 % 102,494 8.0 % Minimum regulatory requirement 84,441 6.0 % 76,870 6.0 % Total Risk-Based Capital Ratio Sierra Bancorp and subsidiary $ 242,846 17.25 % $ 218,315 17.01 % Minimum requirement for “Well-Capitalized” institutions 140,800 10.0 % 128,350 10.0 % Minimum regulatory requirement 112,640 8.0 % 102,680 8.0 % Bank of the Sierra $ 238,831 16.97 % $ 215,794 16.84 % Minimum requirement for “Well-Capitalized” institutions 140,734 10.0 % 128,117 10.0 % Minimum regulatory requirement 112,587 8.0 % 102,494 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. 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, 2016, the maximum amount available for dividend distribution under this restriction was approximately $ 8,864,000

BENEFIT PLANS

BENEFIT PLANS	12 Months Ended
	Dec. 31, 2016
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 $ 5,079,000 5,213,000 141,000 345,000 320,000 275,000 291,000 112,000 0 0 83,000 In connection with these plans the Company has purchased, or acquired through the merger, single premium life insurance policies with cash surrender values totaling $ 38,330,136 39,275,000 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, 2016, 2015 and 2014. In connection with this plan, life insurance policies with cash surrender values totaling $ 5,375,608 4,865,000 401(k) Savings Plan The 401(k) savings plan (the “Plan”) allows participants to defer, on a pre-tax basis, up to 15 6 75 623,000 543,000 477,000

NON-INTEREST REVENUE

NON-INTEREST REVENUE	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 Included in other income: Loss on limited partnerships $ (944) $ (1,058) $ (1,161) Dividends on Equity Investments 1,007 934 453 Other 3,338 2,627 2,408 Total other non-interest income $ 3,401 $ 2,503 $ 1,700

OTHER NON-INTEREST EXPENSE

OTHER NON-INTEREST EXPENSE	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
OTHER NON-INTEREST EXPENSE	17. OTHER NON-INTEREST EXPENSE Year Ended December 31, 2016 2015 2014 Legal, audit and professional $ 2,530 $ 2,055 $ 2,136 Data processing 3,607 3,426 2,716 Advertising and promotional 2,386 2,319 2,205 Deposit services 3,737 3,182 2,587 Stationery and supplies 1,425 1,296 1,192 Telephone and data communication 1,552 1,857 1,283 Loan and credit card processing 635 891 1,113 Foreclosed assets expense (income), net 657 153 (1,420) Postage 997 923 775 Other 1,757 1,663 1,230 Assessments 1,141 1,067 1,218 Total other non-interest expense $ 20,424 $ 18,832 $ 15,035

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	18. RELATED PARTY TRANSACTIONS Year Ended December 31, 2016 2015 2014 Balance, beginning of year $ 2,784 $ 3,188 $ 3,742 Disbursements 16,939 5,652 11,850 Amounts repaid (17,470) (6,056) (12,404) Balance, end of year $ 2,253 $ 2,784 $ 3,188 Undisbursed commitments to related parties $ 2,559 $ 2,121 $ 2,272 Deposits from related parties held by the Bank at December 31, 2016 and 2015 amounted to $ 3,780,000 6,464,000

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE	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, 2016, Using Quoted Prices in Significant Active Markets for Significant Unobservable Identical Assets Observable Inputs Inputs Realized (Level 1) (Level 2) (Level 3) Total Gain/(Loss) Securities: US Government Agencies $ - $ 26,468 $ - $ 26,468 $ - Mortgage-backed securities - 387,876 - 387,876 - State and political subdivisions - 114,193 - 114,193 - Equity securities 1,546 - 1,546 - Total available-for-sale securities $ 1,546 $ 528,537 $ - $ 530,083 $ - Fair Value Measurements at December 31, 2015, Using Quoted Prices in Significant Active Markets for Significant Unobservable Identical Assets Observable Inputs Inputs Realized (Level 1) (Level 2) (Level 3) Total Gain/(Loss) 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 $ - Year Ended December 31, 2016 Quoted Prices in Active Markets for Significant Significant Identical Assets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Total Collateral dependent impaired loans $ - $ 406 $ - $ 406 Foreclosed assets $ - $ 2,225 $ - $ 2,225 Year Ended December 31, 2015 Quoted Prices in Active Markets for Significant Significant Identical Assets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Total Collateral dependent impaired loans $ - $ 3,829 $ - $ 3,829 Foreclosed assets $ - $ 3,193 $ - $ 3,193

DISCLOSURES ABOUT FAIR VALUE OF

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015: Cash and cash equivalents, and fed funds sold : For cash and cash equivalents and fed funds sold, the carrying amount is estimated to be fair value. Securities : The fair values of investment securities are determined by obtaining quoted prices on nationally recognized securities exchanges or by matrix pricing, which is a mathematical technique used widely in the industry to value debt securities by relying on their relationship to other benchmark quoted securities when quoted prices for specific securities are not readily available. Loans and leases : For variable-rate loans and leases that re-price frequently with no significant change in credit risk or interest rate spread, fair values are based on carrying values. Fair values for other loans and leases are estimated by discounting projected cash flows at interest rates being offered at each reporting date for loans and leases with similar terms, to borrowers of comparable creditworthiness. Loans held for sale : Since loans designated by the Company as available-for-sale are typically sold shortly after making the decision to sell them, realized gains or losses are usually recognized within the same period and fluctuations in fair values are thus not relevant for reporting purposes. If available-for-sale loans stay on our books for an extended period of time, the fair value of those loans is determined using quoted secondary-market prices. Cash surrender value of life insurance policies : The fair values are based on current cash surrender values at each reporting date provided by the insurers. Investment in limited partnerships : The fair values of our investments in limited partnerships are estimated using quarterly indications of value provided by the general partner. The fair values of undisbursed capital commitments are assumed to be the same as their book values. Other investments : Included in other assets are certain long-term investments carried at cost, which approximates estimated fair value, unless an impairment analysis indicates the need for adjustments. Deposits : Fair values for non-maturity deposits are equal to the amount payable on demand at the reporting date, which is the carrying amount. Fair values for fixed-rate certificates of deposit are estimated using a cash flow analysis, discounted at interest rates being offered at each reporting date by the Bank for certificates with similar remaining maturities. Short-term borrowings: The carrying amounts approximate fair values for federal funds purchased, overnight FHLB advances, borrowings under repurchase agreements, and other short-term borrowings maturing within ninety days of the reporting dates. Fair values of other short-term borrowings are estimated by discounting projected cash flows at the Company’s current incremental borrowing rates for similar types of borrowing arrangements. Long-term borrowings: The fair values of the Company’s long-term borrowings are estimated using projected cash flows discounted at the Company’s current incremental borrowing rates for similar types of borrowing arrangements. Subordinated debentures : The fair values of subordinated debentures are determined based on the current market value for like instruments of a similar maturity and structure. Commitments to extend credit and letters of credit : If funded, the carrying amounts for currently unused commitments would approximate fair values for the newly created financial assets at the funding date. However, because of the high degree of uncertainty with regard to whether or not those commitments will ultimately be funded, fair values for loan commitments and letters of credit in their current undisbursed state cannot reasonably be estimated, and only notional values are disclosed in the table below. Year Ended December 31, 2016 Estimated Fair Value Quoted Prices in Active Markets for Significant Significant Carrying Identical Assets Observable Inputs Unobservable Inputs Amount (Level 1) (Level 2) (Level 3) Total Financial Assets: Cash and cash equivalents $ 120,442 $ 120,442 $ - $ - $ 120,442 Securities available for sale 530,083 1,546 528,537 - 530,083 Loans and leases held for investment 1,255,348 - 1,266,447 - 1,266,447 Collateral dependent impaired loans 406 - 406 - 406 Cash surrender value of life insurance policies 43,706 - 43,706 - 43,706 Other investments 8,506 - 8,506 - 8,506 Investment in qualified affordable housing projects 6,811 - 6,811 - 6,811 Investment in limited partnership 1,264 - 1,264 - 1,264 Accrued interest receivable 6,354 - 6,354 - 6,354 Financial Liabilities: Deposits: Non-interest-bearing $ 524,552 $ 524,552 $ - $ - $ 524,552 Interest-bearing 1,170,919 - 1,171,188 - 1,171,188 Fed funds purchased and Repurchase agreements 8,094 - 8,094 - 8,094 Short-term borrowings 65,000 - 65,000 - 65,000 Subordinated debentures 34,410 - 22,633 - 22,633 Qualified affordable housing projects capital commitment 1,868 - 1,868 - 1,868 Limited partnership capital commitment 663 - 663 - 663 Accrued interest payable 188 - 188 - 188 Notional Amount Off-balance-sheet financial instruments: Commitments to extend credit $ 463,923 Standby letters of credit 8,582 Carrying amount and estimated fair values of financial instruments were as follows (dollars in thousands): Year Ended December 31, 2015 Estimated Fair Value Quoted Prices in Active Markets for Significant Significant Carrying Identical Assets Observable Inputs Unobservable Inputs Amount (Level 1) (Level 2) (Level 3) 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 qualified affordable housing projects 4,862 - 4,862 - 4,862 Investment in limited partnership 1,355 - 1,355 - 1,355 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 Qualified affordable housing projects capital commitment - - - - - 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

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
BUSINESS COMBINATIONS	21. BUSINESS COMBINATIONS On July 8, 2016, the Company acquired 100 3,280 599,226 2,411,000 0 In accordance with GAAP, the Company recorded $ 1,360 1,827,000 The acquisition has provided the Company an opportunity to expand its market presence further west into the Central California Coast. 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 $ 3,280 Equity Instruments 10,205 Fair value of total consideration transferred $ 13,485 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and cash equivalents $ 18,931 Securities 23,363 Federal Home Loan Bank stock 561 Federal Reserve Bank stock 496 Loans 94,264 Premises and equipment 5,844 Core deposit intangibles 1,827 Other assets 2,504 Total assets acquired 147,790 Deposits 129,038 Trust Preferred Securities 3,422 Other liabilities 3,205 Total liabilities assumed 135,665 Total identifiable net assets 12,125 Goodwill 1,360 $ 13,485 On November 14, 2014, the Company acquired 100 15,338 12,300 6.00 3,000 700,000 0 101,000 In accordance with GAAP, the Company recorded $ 1,364 1,075,000 The acquisition has provided the Company an opportunity to expand its market presence further south into Ventura County and Santa Clarita. 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 - 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 from CNB that were not subject to these requirements had a fair value and gross contractual amounts receivable of $ 91,429,000 94,242,097 61,435,000 71,471,000 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 $ 219,000 2,300,000 The fair value of savings and transaction deposit accounts acquired from CNB and SCVB were assumed to approximate their carry value, as these accounts have no stated maturity and are payable on demand. The operating results of the Company for the twelve months ending December 31, 2016, 2015 and 2014 include the operating results of CNB and SCVB since their respective acquisition dates. The following table presents the net interest and other income, basic earnings per share and diluted earnings per share as if the acquisition with CNB and SCVB were effective as of January 1, 2016, 2015 and 2014 for the respective year in which each acquisition was closed. The unaudited pro forma information in the following table is intended for informational purposes only and is not necessarily indicative of our future operating results for operating results that would have occurred had the mergers been completed at the beginning of each respective year. No assumptions have been applied to the pro forma results of operations regarding possible revenue enhancements, expense efficiencies or asset dispositions. Pro Forma Pro Forma Pro Forma 2016 2015 2014 Net interest income $ 67,877 $ 60,126 $ 56,095 Net income $ 16,589 $ 18,067 $ 13,792 Basic earnings per share $ 1.23 $ 1.34 $ 0.99 Diluted earnings per share $ 1.22 $ 1.33 $ 0.98

QUALIFIED AFFORDABLE HOUSING PR

QUALIFIED AFFORDABLE HOUSING PROJECT INVESTMENTS	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015, the balance of the investment for qualified affordable housing projects totaled $ 4,943,000 4,862,000 1,900,000 0 During the year ended December 31, 2016 and 2015, the Company recognized amortization expense on these investments of $ 944,000 900,000 Additionally, during the years ended December 31, 2016 and 2015, the Company recognized tax credits and other benefits from its investment in affordable housing tax credits of $ 685,000 770,000

PARENT ONLY CONDENSED FINANCIAL

PARENT ONLY CONDENSED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
PARENT ONLY CONDENSED FINANCIAL STATEMENTS	23. PARENT ONLY CONDENSED FINANCIAL STATEMENTS BALANCE SHEETS Years Ended December 31, 2016 and 2015 (dollars in thousands) 2016 2015 ASSETS Cash and due from banks $ 3,886 $ 2,222 Investments in bank subsidiary 236,059 217,442 Investment in Trust subsidiaries 1,145 928 Investment in other securities 1,480 1,264 Other assets 16 13 $ 242,586 $ 221,869 LIABILITIES AND SHAREHOLDERS’ EQUITY Liabilities: Other liabilities $ 2,298 $ 601 Subordinated debentures 34,410 30,928 Total liabilities 36,708 31,529 Shareholders’ equity: Common stock 75,458 65,093 Retained Earnings 132,180 122,701 Accumulated other comprehensive income, net of taxes (1,760) 2,546 Total shareholders’ equity 205,878 190,340 $ 242,586 $ 221,869 Years Ended December 31, 2016, 2015 and 2014 (dollars in thousands) 2016 2015 2014 Income: Dividend from Subsidiary $ 16,500 $ 12,500 $ 15,500 Gain on sale of securities 58 506 238 Other operating income 3 19 80 Total Income 16,561 13,025 15,818 Expense Salaries and employee benefits 404 365 347 Other expenses 1,857 1,344 1,195 Total expenses 2,261 1,709 1,542 Income before income taxes 14,300 11,316 14,276 Income tax benefit (926) (502) (690) Income before equity in undistributed income of subsidiary 15,226 11,818 14,966 Equity in undistributed income of subsidiary 2,341 6,249 274 Net income $ 17,567 $ 18,067 $ 15,240 Years Ended December 31, 2016, 2015 and 2014 (dollars in thousands) 2016 2015 2014 Cash flows from operating activities: Net Income $ 17,567 $ 18,067 $ 15,240 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed net income of subsidiary (2,341) (6,249) (274) Gain on sale of securities (58) (506) (238) Increase (decrease) in other assets (220) - 325 Increase (decrease) in other liabilities 20 96 (71) Tax benefit from equity based compensation - - - Net cash provided for operating activities 14,968 11,408 14,982 Cash flows from investing activities: Purchases of securities - - (37) Sales of securities 170 1,104 402 Cash paid from acquisitions, net (2,994) - - Net cash provided by investing activities (2,824) 1,104 365 Cash flows from financing activities: Change in other borrowings (2,365) - - Stock options exercised 649 526 1,075 Repurchase of common stock (2,258) (7,955) (10,183) Dividends paid (6,506) (5,662) (4,775) Net cash used in by financing activities (10,480) (13,091) (13,883) Net decrease (increase) in cash and cash equivalents 1,664 (579) 1,464 Cash and cash equivalents, beginning of year 2,222 2,801 1,337 Cash and cash equivalents, end of year $ 3,886 $ 2,222 $ 2,801

CONDENSED QUARTERLY RESULTS OF

CONDENSED QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
CONDENSED QUARTERLY RESULTS OF OPERATION	CONDENSED QUARTERLY RESULTS OF OPERATIONS 2016 Quarter Ended December 31, September 30, June 30, March 31, Interest income $ 18,745 $ 17,794 $ 15,934 $ 16,032 Interest expense 980 887 739 717 Net interest income 17,765 16,907 15,195 15,315 Provision for loan and lease losses - - - - Non-interest income 5,379 4,991 4,574 4,294 Non-interest expense 14,738 16,121 13,715 13,479 Net income before taxes 8,406 5,777 6,054 6,130 Provision for taxes 2,889 1,848 1,968 2,095 Net income $ 5,517 $ 3,929 $ 4,086 $ 4,035 Diluted earnings per share $ .40 $ .28 $ .31 $ .30 Cash dividend per share $ .12 $ .12 $ .12 $ .12 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

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
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 2016. 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, Sierra Capital Trust III and Coast Bancorp Statutory Trust II 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	Loans Held for Sale The Company may originate 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 that might be held for sale by the Company typically consist of residential real estate loans. Loans classified as held for sale, if any, are disclosed in Note 4 to the 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, 2016, 2015, or 2014 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 to the 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, the corridor stretching between Santa Paula and Santa Clarita, and the Central Coast. 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 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 expense as incurred. Operating costs after acquisition are expensed. The Company had no foreclosed residential real estate properties recorded at December 31, 2016, as a result of obtaining physical possession of the property. At December 31, 2016, the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceeds are in process is $ 225,000
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets The Company acquired Sierra National Bank in 2000, Santa Clara Valley Bank in 2014 and Coast National Bank in 2016. 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, 2016 as the date to perform the annual impairment test for 2016. 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, 2016, 2015, and 2014. 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 acquisitions of Santa Clara Valley Bank, Coast National Bank and a Citizen’s Business Bank branch deposit portfolio 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 the 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, 2016, 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, 2016 2015 2014 Dividend yield 2.55 % 2.18 % 2.08 % Expected Volatility 24.62 % 26.45 % 25.01 % Risk-free interest rate 1.14 % 1.02 % 1.00 % Expected option life 5.0 years 4.0 years 4.0 years
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board issued ASU No. 2014-09 Revenue from Contracts with Customers. This update to the ASC is the culmination of efforts by the FASB and the International Accounting Standards Board (IASB) to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards (IFRS). ASU 2014-09 supersedes Topic 605 – Revenue Recognition and most industry-specific guidance. The core principal of the guidance 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 in ASU 2014-09 describes a 5-step process entities can apply to achieve the core principle of revenue recognition and requires disclosures sufficient to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers and the significant judgments used in determining that information. This update was originally effective for annual reporting periods beginning on or after December 15, 2016 and interim periods therein and requires expanded disclosures. In July 2015 the FASB issued a deferral of ASU 2014-09 of one year making it effective for annual reporting periods beginning on or after December 15, 2017 while also providing for early adoption but not before the original effective date. Since the guidance does not apply to revenue associated with financial instruments, such as loans and securities that are accounted for under other GAAP, the Company does not expect the new guidance to have a material impact on revenue most closely associated with financial instruments, including interest income. The Company is currently performing an overall assessment of revenue streams potentially affected by the ASU including deposit related fees and interchange fees to determine the potential impact the new guidance is expected to have on the Company’s Consolidated Financial Statements. The Company plans to adopt ASU No. 2014-09 on January 1, 2018 utilizing the modified retrospective approach. In June 2014 the FASB issued ASU 2014-12, Compensation–Stock Compensation (Topic 718): 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 to existing guidance require that a performance target be treated as a “performance condition” if it affects vesting and can be achieved after the requisite service period. To account for such awards, a reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting. 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 was adopted by the Company for the first quarter of 2016, and because our stock compensation practices do not currently utilize performance-based criteria there was no impact upon our financial statements or operations upon adoption. 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. The Company has performed a preliminary evaluation of the provisions of ASU No. 2016-01. Based on this evaluation, the Company has determined that ASU No. 2016-01 is not expected to have a material impact on the Company’s Consolidated Financial Statements; however, the Company will continue to closely monitor developments and additional guidance. 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 has several lease agreements, including 17 branch locations, one loan production office and one administrative office which are currently considered operating leases, and therefore, not recognized on the Company’s consolidated statements of condition. The Company expects the new guidance will require some of these lease agreements to now be recognized on the consolidated statements of condition as a right-of-use asset and a corresponding lease liability. Therefore, the Company’s preliminary evaluation indicates the provisions of ASU No. 2016-02 are expected to impact the Company’s consolidated statements of condition. However, the Company continues to evaluate the extent of the impact the new guidance will have on the Company’s Consolidated Financial Statements. On March 30, 2016 the FASB issued ASU 2016-09, Compensation–Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, as part of its simplification initiative. Currently, as they relate to share-based payments, tax benefits in excess of compensation costs (“windfalls”) are recorded in equity, and tax deficiencies (“shortfalls”) are recorded in equity to the extent of previous windfalls, and then to the income statement. ASU 2016-09 will reduce some of the administrative complexities by eliminating the need to track a windfall “pool,” but could increase the volatility of income tax expense. This change is required to be applied prospectively to all excess tax benefits and tax deficiencies resulting from settlements after the date of adoption. ASU 2016-09 also removes the requirement to delay recognition of a windfall tax benefit until it reduces current taxes payable. Under the new guidance, the benefit will be recorded when it arises, subject to normal valuation allowance considerations. This change is required to be applied on a modified retrospective basis, with a cumulative-effect adjustment to opening retained earnings. Furthermore, all tax-related cash flows resulting from share-based payments are to be reported as operating activities on the statement of cash flows, a change from the current requirement to present windfall tax benefits as an inflow from financing activities and an outflow from operating activities. However, cash paid by an employer when directly withholding shares for tax withholding purposes should be classified as a financing activity. Under the new guidance, entities are also permitted to make an accounting policy election for the impact of forfeitures on expense recognition for share-based payment awards. Forfeitures can be estimated in advance, as required today, or recognized as they occur. Estimates will still be required in certain circumstances, such as at the time of modification of an award or issuance of a replacement award in a business combination. If elected, the change to recognize forfeitures when they occur needs to be adopted using a modified retrospective approach, with a cumulative effect adjustment recorded to opening retained earnings. ASU 2016-09 is effective for public business entities for annual reporting periods beginning after December 15, 2016, and interim periods within that reporting period. The Company adopted ASU No. 2016-09 on January 1, 2017 and did not elect to recognize forfeitures as they occur, but rather to continue with current GAAP and estimate the number of awards that are expected to vest. The Company expects adoption of ASU No. 2016-09 could result in increased volatility to reported income tax expense related to excess tax benefits and tax. In June 2016 the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which eliminates the probable initial recognition threshold for credit losses in current U.S. GAAP, and instead requires an organization to record a current estimate of all expected credit losses over the contractual term for financial assets carried at amortized cost. This is commonly referred to as the current expected credit losses (“CECL”) methodology. Expected credit losses for financial assets held at the reporting date will be measured based on historical experience, current conditions, and reasonable and supportable forecasts. Another change from existing U.S. GAAP involves the treatment of purchased credit deteriorated assets, which are more broadly defined than purchased credit impaired assets in current accounting standards. When such assets are purchased, institutions will estimate and record an allowance for credit losses that is added to the purchase price rather than being reported as a credit loss expense. Furthermore, ASU 2016-13 updates the measurement of credit losses on available-for-sale debt securities, by mandating that institutions record credit losses on available-for-sale debt securities through an allowance for credit losses rather than the current practice of writing down securities for other-than-temporary impairment. ASU 2016-13 will also require the enhancement of financial statement disclosures regarding estimates used in calculating credit losses. ASU 2016-13 does not change the existing write-off principle in U.S. GAAP or current nonaccrual practices, nor does it change accounting requirements for loans held for sale or certain other financial assets which are measured at the lower of amortized cost or fair value. As a public business entity that is an SEC filer, ASU 2016-13 becomes effective for the Company on January 1, 2020, although early application is permitted for 2019. On the effective date, institutions will apply the new accounting standard as follows: for financial assets carried at amortized cost, a cumulative-effect adjustment will be recognized on the balance sheet for any change in the related allowance for loan and lease losses generated by the adoption of the new standard; financial assets classified as purchased credit impaired assets prior to the effective date will be reclassified as purchased credit deteriorated assets as of the effective date, and will be grossed up for the related allowance for expected credit losses created as of the effective date; and, debt securities on which other-than-temporary impairment had been recognized prior to the effective date will transition to the new guidance prospectively with no change in their amortized cost basis. The Company has begun its implementation efforts by establishing an implementation team chaired by the Company’s Chief Lending Officer and composed of members of the Company’s credit administration and accounting departments. The Company’s preliminary evaluation indicates the provisions of ASU No. 2016-13 are expected to impact the Company’s Consolidated Financial Statements, in particular the level of the reserve for credit losses. However, the Company continues to evaluate the extent of the potential impact.

SUMMARY OF SIGNIFICANT ACCOUN35

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 Dividend yield 2.55 % 2.18 % 2.08 % Expected Volatility 24.62 % 26.45 % 25.01 % Risk-free interest rate 1.14 % 1.02 % 1.00 % Expected option life 5.0 years 4.0 years 4.0 years

SECURITIES AVAILABLE-FOR-SALE (

SECURITIES AVAILABLE-FOR-SALE (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value US Government Agencies $ 26,926 $ 48 $ (506) $ 26,468 Mortgage-backed securities 391,555 1,492 (5,171) 387,876 State and political subdivisions 114,140 1,519 (1,466) 114,193 Equity securities 500 1,046 - 1,546 Total securities $ 533,121 $ 4,105 $ (7,143) $ 530,083 December 31, 2015 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses 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
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, 2016 2015 2014 Gross gains on sales and calls of securities $ 261 $ 894 $ 739 Gross losses on sales and calls of securities (38) (228) (72) Net gains on sales and calls of securities $ 223 $ 666 $ 667
Information Pertaining to Investment Securities Aggregated by Investment Category and Length of Time that Individual Securities in a Continuous Loss Position	At December 31, 2016 and 2015, the Company had 431 175 December 31, 2016 Less than twelve months Twelve months or longer Gross Gross Unrealized Unrealized Losses Fair Value Losses Fair Value US Government Agencies $ (500) $ 21,056 $ (6) $ 711 Mortgage-backed securities (4,303) 271,276 (868) 43,570 State and political subdivisions (1,466) 49,195 - - Total $ (6,269) $ 341,527 $ (874) $ 44,281 December 31, 2015 Less than twelve months Twelve months or longer Gross Gross Unrealized Unrealized Losses Fair Value Losses 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 Total $ (1,687) $ 201,472 $ (493) $ 39,358
Investments Classified by Contractual Maturity Date	The amortized cost and estimated fair value of securities available-for-sale at December 31, 2016 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 $ 8,488 $ 8,573 Maturing after one year through five years 260,387 259,535 Maturing after five years through ten years 50,823 50,687 Maturing after ten years 47,132 46,190 Securities not due at a single maturity date: U.S Government agencies collateralized by mortgage obligations 165,791 163,552 Other securities 500 1,546 $ 533,121 $ 530,083
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, 2016 December 31, 2015 General obligation bonds Amortized Cost Fair Value Amortized Cost Fair Value State of Issuance: California $ 25,457 $ 25,799 $ 20,473 $ 21,642 Texas 20,170 19,875 16,575 16,954 Illinois 9,873 9,871 9,997 10,191 Ohio 9,412 9,324 7,610 7,748 Washington 5,928 5,970 5,905 6,081 Arizona 1,793 1,835 2,039 2,108 Utah 949 957 953 990 Other (17 states) 19,895 19,906 20,334 20,848 Total General Obligation Bonds 93,477 93,537 83,886 86,562 Revenue bonds State of Issuance: Texas 5,727 5,702 3,732 3,863 Utah 5,286 5,236 4,434 4,519 Washington 1,302 1,299 1,791 1,827 California 1,283 1,298 1,002 1,028 Ohio 261 261 318 319 Other (13 states) 6,804 6,860 3,930 4,065 Total Revenue Bonds 20,663 20,656 15,207 15,621 Total Obligations of States and Political Subdivisions $ 114,140 $ 114,193 $ 99,093 $ 102,183 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, 2016 December 31, 2015 Revenue bonds Amortized Cost Fair Value Amortized Cost Fair Value Revenue Source: Water $ 4,788 $ 4,722 $ 3,942 $ 4,052 College & University 3,401 3,472 2,975 3,103 Sales Tax 2,981 2,927 2,630 2,663 Lease 3,119 3,123 2,040 2,100 Electric & Power 940 935 679 691 Other (17 sources) 5,434 5,477 2,941 3,012 Total Revenue Bonds $ 20,663 $ 20,656 $ 15,207 $ 15,621

LOANS AND LEASES (Tables)

LOANS AND LEASES (Tables)	12 Months Ended
	Dec. 31, 2016
Receivables [Line Items]
Schedule of Participating Mortgage Loans	The composition of the loan and lease portfolio is as follows (dollars in thousands): December 31, 2016 2015 Real estate: Secured by residential, commercial and professional office properties, including construction and development $ 538,383 $ 421,174 Secured by residential properties 244,634 223,752 Secured by farm land 134,480 133,182 Total real estate loans 917,497 778,108 Agricultural 46,229 46,237 Commercial and industrial 123,595 113,207 Mortgage warehouse lines 163,045 180,355 Consumer 12,165 14,949 Total loans 1,262,531 1,132,856 Deferred loan and lease origination cost, net 2,924 2,169 Allowance for loan and lease losses (9,701) (10,423) Loans, net $ 1,255,754 $ 1,124,602
Financing Receivable Credit Quality Indicators	Credit quality classifications as of December 31, 2016 were as follows (dollars in thousands): Pass Special Mention Substandard Impaired Total Real Estate: 1-4 family residential construction $ 32,417 $ - $ - $ - $ 32,417 Other Construction/Land 38,699 888 - 1,063 40,650 1-4 family - closed-end 129,726 624 403 6,390 137,143 Equity Lines 35,159 3,165 698 4,421 43,443 Multi-family residential 31,058 - - 573 31,631 Commercial real estate owner occupied 243,366 4,991 2,892 2,286 253,535 Commercial real estate Non-owner occupied 233,584 5,597 3,220 1,797 244,198 Farmland 132,613 1,020 808 39 134,480 Total Real Estate 876,622 16,285 8,021 16,569 917,497 Agricultural 45,249 891 - 89 46,229 Commercial and Industrial 107,404 13,186 732 2,273 123,595 Mortgage warehouse lines 163,045 - - - 163,045 Consumer loans 10,303 191 9 1,662 12,165 Total Gross Loans and Leases $ 1,202,623 $ 30,553 $ 8,762 $ 20,593 $ 1,262,531 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
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, 2016, 2015, and 2014 (dollars in thousands): Commercial and Real Estate Agricultural Industrial (1) Consumer Unallocated Total Allowance for credit losses: 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 Charge-offs (962) - (344) (1,905) - (3,211) Recoveries 982 14 477 1,016 - 2,489 Provision (1,256) (527) 1,613 835 (665) - Balance, December 31, 2016 $ 3,547 $ 209 $ 4,279 $ 1,209 $ 457 $ 9,701 (1) Includes mortgage warehouse lines Loans evaluated for impairment: December 31, 2016 December 31, 2015 December 31, 2014 Individually Collectively Individually Collectively Individually Collectively Real estate $ 16,569 $ 900,928 $ 20,896 $ 757,212 $ 30,620 $ 673,610 Agricultural 89 46,140 - 46,237 - 27,746 Commercial and Industrial (1) 2,273 284,367 2,588 290,974 2,916 216,876 Consumer 1,662 10,503 2,037 12,912 2,888 15,997 Total loans $ 20,593 $ 1,241,938 $ 25,521 $ 1,107,335 $ 36,424 $ 934,229 (1) Includes mortgage warehouse lines Reserves based on method of evaluation for impairment: December 31, 2016 December 31, 2015 December 31, 2014 Specific General Specific General Specific General Real estate $ 488 $ 3,059 $ 2,889 $ 1,894 $ 3,864 $ 2,379 Agricultural 24 185 - 722 - 986 Commercial and Industrial (1) 608 3,671 683 1,850 916 1,028 Consumer 287 922 343 920 668 1,097 Unallocated - 457 - 1,122 - 310 Total loan loss reserves $ 1,407 $ 8,294 $ 3,915 $ 6,508 $ 5,448 $ 5,800
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, 2016 and December 31, 2015 (dollars in thousands): December 31, 2016 90 Days Or 30-59 Days 60-89 Days More Past Total Financing Non-Accrual Past Due Past Due Due (2) Total Past Due Current Receivables Loans (1) Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ 32,417 $ 32,417 $ - Other Construction/Land - - - - 40,650 40,650 558 1-4 family - closed-end 99 23 575 697 136,446 137,143 963 Equity Lines 397 - 320 717 42,726 43,443 1,926 Multi-family residential - - - - 31,631 31,631 - Commercial real estate owner occupied 338 - 28 366 253,169 253,535 1,572 Commercial real estate Non-owner occupied - - - - 244,198 244,198 67 Farmland - - - - 134,480 134,480 39 Total Real Estate Loans 834 23 923 1,780 915,717 917,497 5,125 Agricultural - - 89 89 46,140 46,229 89 Commercial and Industrial 168 3 292 463 123,132 123,595 692 Mortage warehouse lines - - - - 163,045 163,045 - Consumer loans 94 9 52 155 12,010 12,165 459 Total Gross Loans and Leases $ 1,096 $ 35 $ 1,356 $ 2,487 $ 1,260,044 $ 1,262,531 $ 6,365 (1) Included in Total Financing Receivables (2) As of December 31, 2016 there were no loans over 90 days past due and still accruing. December 31, 2015 90 Days Or 30-59 Days 60-89 Days More Past Total Financing Non-Accrual Past Due Past Due Due (2) Total Past Due Current Receivables 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 Mortgage 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) Included in Total Financing Receivables (2) As of December 31, 2015 there were no loans over 90 days past due and still accruing.
Impaired Financing Receivables	Individually impaired loans as of December 31, 2016 and December 31, 2015 were as follows (dollars in thousands): December 31, 2016 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 854 699 20 624 14 1-4 Family - closed-end 7,730 5,783 163 8,008 462 Equity Lines 3,991 3,906 214 4,110 49 Multifamily residential 573 573 7 588 50 Commercial real estate- owner occupied 1,287 1,287 49 1,641 14 Commercial real estate- non-owner occupied 1,877 1,730 35 1,969 131 Farmland - - - - - Total Real Estate 16,312 13,978 488 16,940 720 Agricultural 24 24 24 24 - Commercial and Industrial 2,211 2,211 608 2,652 99 Consumer loans 1,633 1,633 287 1,847 94 20,180 17,846 1,407 21,463 913 With no Related Allowance Recorded Real Estate: 1-4 family residential construction $ - $ - $ - $ - $ - Other Construction/Land 364 364 - 374 27 1-4 Family - closed-end 666 607 - 685 3 Equity Lines 544 515 - 550 - Multifamily residential - - - - - Commercial real estate- owner occupied 999 999 - 1,773 98 Commercial real estate- non-owner occupied 77 67 - 85 - Farmland 39 39 - 50 - Total Real Estate 2,689 2,591 - 3,517 128 Agricultural 65 65 - 65 - Commercial and Industrial 62 62 - 277 - Consumer loans 148 29 - 238 - 2,964 2,747 - 4,097 128 Total $ 23,144 $ 20,593 $ 1,407 $ 25,560 $ 1,041 (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. 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) 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.
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, 2016 2015 2014 Interest that would have been recorded under the loans’ original terms $ 478 $ 643 $ 1,666 Less gross interest recorded 158 188 389 Foregone interest $ 320 $ 455 $ 1,277
Troubled Debt Restructurings on Financing Receivables	Rate Term Interest Only Rate & Term December 31, 2016 Modification Modification Modification Modification Total Troubled Debt Restructurings Real Estate: Other Construction/Land $ - $ 17 $ - $ - $ 17 1-4 family - closed-end - - 546 438 984 Equity Lines - 1,953 - 97 2,050 Multi-family Residential - 164 - 132 296 Commercial real estate owner occupied - - - 266 266 Commercial real estate Non-owner occupied - - - - - Farmland - - - 258 258 Total Real Estate Loans - 2,134 546 1,191 3,871 Agricultural - - - - - Commercial and Industrial - 40 - - 40 Consumer Loans 27 25 - 60 112 $ 27 $ 2,199 $ 546 $ 1,251 $ 4,023 Rate Term Interest Only Rate & Term December 31, 2015 Modification Modification Modification Modification 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 - - - - - Farmland - - - - - 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
Schedule of Debtor Troubled Debt Restructuring, Subsequent Periods	The following tables present loans by class modified as troubled debt restructurings including any subsequent defaults during the period ending December 31, 2016 and December 31, 2015 (dollars in thousands): Pre-Modification Post-Modification Outstanding Outstanding Reserve December 31, 2016 Number of Loans Recorded Investment Recorded Investment Difference (1) Real Estate: Other Construction/Land 1 $ 17 $ 17 $ - 1-4 family - closed-end 8 984 984 116 Equity Lines 17 2,050 2,050 (19) Multi-family Residential 2 296 296 - Commercial real estate owner occupied 1 266 266 - Commercial real estate non-owner occupied 0 - - - Farmland 1 258 258 (26) Total Real Estate Loans 3,871 3,871 71 Agricultural 0 - - - Commercial and Industrial 1 40 40 9 Consumer Loans 5 111 112 (1) $ 4,022 $ 4,023 $ 79 (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. 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 - - - Farmland 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) 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.
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, 2016 Unpaid Principal Balance Carrying Value Real estate secured $ 712 $ 47 Commercial and industrial 23 - Consumer - - Total purchased credit impaired loans $ 735 $ 47 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
Schedule of Financing Receivables, Minimum Payments	Purchased credit impaired loans acquired during the years ended December 31, 2016 and 2015 for which it was probable at acquisition that not all contractually required payments would be collected are as follows (dollars in thousands): 2016 2015 Contractually required payments receivable of loans purchased during the year: SBA $ 146 $ - Commercial real estate 2,136 - Consumer 5 Non-accretable difference (691) - Cash flows expected to be collected at acquisition 1,596 - Fair value of acquired loans at acquisition $ 1,596 $ -

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Premises and equipment at cost consisted of the following (dollars in thousands): December 31, 2016 2015 Land $ 5,161 $ 3,019 Buildings and improvements 19,579 16,398 Furniture, fixtures and equipment 20,136 18,166 Leasehold improvements 11,618 11,049 56,494 48,632 Less accumulated depreciation and amortization 30,115 26,826 Construction in progress 2,514 184 $ 28,893 $ 21,990
Schedule of rent commitments, before considering renewal options	Rent commitments, before considering renewal options that generally are present, were as follows (dollars in thousands): Year Ending December 31, 2017 $ 1,424 2018 1,086 2019 1,104 2020 1,070 2021 940 Thereafter 2,060 $ 7,684

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 Balance at January 1 $ 6,908 $ 6,908 $ 5,544 Acquired goodwill 1,360 - 1,364 Impairment - - - Balance at December 31 $ 8,268 $ 6,908 $ 6,908
Schedule of acquired intangible assets	Acquired intangible assets were as follows at year-end (dollars in thousands): Years Ended December 31, 2016 2015 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization Core deposit intangibles $ 3,220 $ 417 $ 1,075 $ 145
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): 2017 $ 426 2018 $ 426 2019 $ 426 2020 $ 426 2021 $ 426 Thereafter $ 673 $ 2,803

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	12 Months Ended
	Dec. 31, 2016
Other Assets [Abstract]
Schedule of Other Assets	Other assets consisted of the following (dollars in thousands): December 31, 2016 2015 Accrued interest receivable $ 6,354 $ 5,808 Deferred tax assets 9,512 12,283 Investment in qualified affordable housing projects 6,811 1,355 Investment in limited partnerships 1,264 4,862 Federal Home Loan Bank stock, at cost 8,095 7,135 Other 8,663 7,126 $ 40,699 $ 38,569

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2016
Deposits [Abstract]
Schedule Of Interest Bearing Deposit Liabilities Domestic By Component	Interest-bearing deposits consisted of the following (dollars in thousands): December 31, 2016 2015 Interest Bearing Demand Deposits $ 132,586 $ 125,210 NOW 366,238 306,630 Savings 215,693 193,052 Money Market 119,417 101,562 CDAR’s, under $250,000 251 14,109 Time, under $250,000 152,561 141,773 Time, $250,000 or more 184,173 150,041 1,170,919 $ 1,032,377
Schedule Of Maturities Of Times Deposit	Aggregate annual maturities of time deposits were as follows (dollars in thousands): Year Ending December 31, 2017 $ 324,364 2018 $ 6,849 2019 $ 3,255 2020 $ 1,128 2021 $ 773 Thereafter $ 616 $ 336,985
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, 2016 2015 2014 Interest bearing demand deposits $ 399 $ 355 $ 283 NOW 361 344 338 Savings 229 207 241 Money market 80 78 80 CDAR’s 4 8 11 Time deposits 1,101 782 1,017 Brokered Deposits - 11 94 $ 2,174 $ 1,785 $ 2,064

OTHER BORROWING ARRANGEMENTS (T

OTHER BORROWING ARRANGEMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Short-term Debt	At year end, short-term borrowings consisted of the following (dollars in thousands): 2016 2015 Maximum Maximum Average Average month-end Weighted Average Average month-end Weighted balance interest rate balance during average balance interest rate balance during average outstanding Amount during the year the year interest rate outstanding Amount during the year the year interest rate As of December 31: Repurchase agreements $ 8,371 $ 8,094 .39 % $ 11,877 .40 % $ 8,601 $ 9,405 .41 % $ 11,272 .40 % Overnight Federal Home Loan Bank advances 28,333 65,000 .45 % 71,600 .55 % 14,697 75,300 .21 % 98,800 .27 % Fed Funds purchased 822 - .73 % 8,200 .64 % 6 - - 335 .39 % $ 37,526 $ 73,094 $ 91,677 $ 23,304 $ 84,705 $ 110,407
Schedule of long-term borrowings	At year end, long-term borrowings consisted of the following (dollars in thousands): 2016 2015 Weighted Weighted average average Amount Fixed rate interest rate Amount Fixed rate interest rate As of December 31: Federal Home Loan Bank advances, maturing 2016 $ - - - $ 2,000 0.54 % 0.54 % $ - - $ 2,000 0.54 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 Federal: Current $ 11,517 $ 5,451 $ 5,738 Deferred (5,325) 1,028 (1,281) 6,192 6,479 4,457 State: Current 3,396 1,928 1,604 Deferred (788) 664 130 2,608 2,592 1,734 $ 8,800 $ 9,071 $ 6,191
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, 2016 2015 Deferred tax assets: Allowance for loan losses $ 4,226 $ 4,496 Foreclosed assets 1,103 1,204 Deferred compensation 4,522 4,386 Accrued reserves 546 500 Non accrual loans 306 378 Other than temporary impairment charge 432 450 Credit carryforward - 3,100 Net operating loss carryforward 3,634 1,664 Net unrealized loss on securities available-for-sale 1,277 - Other 3,305 3,144 Total deferred tax assets 19,351 19,322 Deferred tax liabilities: Premises and equipment (1,425) (815) Deferred loan costs (3,099) (2,640) Net unrealized gain on securities available-for-sale - (1,846) Other (5,315) (1,738) Total deferred tax liabilities (9,839) (7,039) Net deferred tax assets $ 9,512 $ 12,283
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, 2016 2015 2014 Income tax expense at Federal statutory rate Increase (decrease) resulting from: $ 9,228 $ 9,498 $ 7,501 State franchise tax expense, net of Federal tax effect 1,705 1,671 1,116 Tax exempt income (1,053) (1,034) (1,018) Affordable housing tax credits (685) (770) (1,006) Other (395) (294) (402) $ 8,800 $ 9,071 $ 6,191 Effective tax rate 33.4 % 33.4 % 28.9 %

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 Fixed-rate commitments to extend credit $ 79,977 $ 82,668 Variable-rate commitments to extend credit $ 383,946 $ 272,222 Standby letters of credit $ 8,582 $ 16,654

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 Basic Earnings Per Share Net income (dollars in thousands) $ 17,567 $ 18,067 $ 15,240 Weighted average shares outstanding 13,530,293 13,460,605 14,001,958 Basic earnings per share $ 1.30 $ 1.34 $ 1.09 Diluted Earnings Per Share Net income (dollars in thousands) $ 17,567 $ 18,067 $ 15,240 Weighted average shares outstanding 13,530,293 13,460,605 14,001,958 Effect of dilutive stock options 121,511 124,505 134,528 Weighted average shares outstanding 13,651,804 13,585,110 14,136,486 Diluted earnings per share $ 1.29 $ 1.33 $ 1.08
Schedule of Share-based Compensation, Stock Options, Activity	A summary of the Company’s stock option activity follows (shares in thousands, except exercise price): 2016 2015 2014 Aggregate Weighted Average Intrinsic Weighted Average Weighted Average Shares Exercise Price Value (1) Shares Exercise Price Shares Exercise Price Outstanding, beginning of year 500 $ 14.83 629 $ 15.30 743 $ 14.16 Exercised (49) $ 11.16 (37) $ 10.19 (95) $ 11.28 Granted 71 $ 17.25 25 $ 16.55 50 $ 16.35 Canceled (55) $ 27.17 (117) $ 19.21 (69) $ 14.20 Outstanding, end of year 467 $ 14.12 $ 2,368 500 $ 14.83 629 $ 15.30 Exercisable, end of year (2) 412 $ 13.99 $ 5,190 430 $ 15.20 527 $ 16.25 (1) (2) 5.33 4.98
Schedule of Options Indexed to Issuer Equity	Information related to stock options during each year follows: 2016 2015 2014 Weighted-average grant-date fair value per share $ 2.85 $ 2.89 $ 2.67 Total intrinsic value of stock options exercised $ 407,000 $ 244,000 $ 468,000 Total fair value of stock options vested $ 269,000 $ 176,000 $ 367,000

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2016
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. 2016 2015 Capital Capital Amount Ratio Amount Ratio Leverage Ratio Sierra Bancorp and subsidiary $ 232,801 11.92 % $ 207,576 12.14 % Minimum requirement for “Well-Capitalized” institutions 97,652 5.0 % 85,526 5.0 % Minimum regulatory requirement 78,122 4.0 % 68,421 4.0 % Bank of the Sierra $ 228,786 11.73 % $ 205,055 12.00 % Minimum requirement for “Well-Capitalized” institutions 97,544 5.0 % 85,276 5.0 % Minimum regulatory requirement 78,035 4.0 % 68,221 4.0 % 2016 2015 Capital Capital Amount Ratio Amount Ratio Common Equity Tier 1 Capital Ratio Sierra Bancorp and subsidiary $ 198,391 14.09 % $ 179,432 13.98 % Minimum requirements for “Well-Capitalized” institutions 91,520 6.5 % 83,428 6.5 % Minimum regulatory requirement 63,360 4.5 % 57,758 4.5 % Bank of the Sierra $ 228,786 16.26 % $ 205,055 16.01 % Minimum requirements for “Well-Capitalized” institutions 91,477 6.5 % 83,276 6.5 % Minimum regulatory requirement 63,330 4.5 % 57,653 4.5 % Tier 1 Risk-Based Capital Ratio Sierra Bancorp and subsidiary $ 232,801 16.53 % $ 207,576 16.17 % Minimum requirement for “Well-Capitalized” institutions 112,640 8.0 % 102,680 8.0 % Minimum regulatory requirement 84,480 6.0 % 77,010 6.0 % Bank of the Sierra $ 228,786 16.26 % $ 205,055 16.01 % Minimum requirement for “Well-Capitalized” institutions 112,587 8.0 % 102,494 8.0 % Minimum regulatory requirement 84,441 6.0 % 76,870 6.0 % Total Risk-Based Capital Ratio Sierra Bancorp and subsidiary $ 242,846 17.25 % $ 218,315 17.01 % Minimum requirement for “Well-Capitalized” institutions 140,800 10.0 % 128,350 10.0 % Minimum regulatory requirement 112,640 8.0 % 102,680 8.0 % Bank of the Sierra $ 238,831 16.97 % $ 215,794 16.84 % Minimum requirement for “Well-Capitalized” institutions 140,734 10.0 % 128,117 10.0 % Minimum regulatory requirement 112,587 8.0 % 102,494 8.0 %

NON-INTEREST REVENUE (Tables)

NON-INTEREST REVENUE (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 Included in other income: Loss on limited partnerships $ (944) $ (1,058) $ (1,161) Dividends on Equity Investments 1,007 934 453 Other 3,338 2,627 2,408 Total other non-interest income $ 3,401 $ 2,503 $ 1,700

OTHER NON-INTEREST EXPENSE (Tab

OTHER NON-INTEREST EXPENSE (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 Legal, audit and professional $ 2,530 $ 2,055 $ 2,136 Data processing 3,607 3,426 2,716 Advertising and promotional 2,386 2,319 2,205 Deposit services 3,737 3,182 2,587 Stationery and supplies 1,425 1,296 1,192 Telephone and data communication 1,552 1,857 1,283 Loan and credit card processing 635 891 1,113 Foreclosed assets expense (income), net 657 153 (1,420) Postage 997 923 775 Other 1,757 1,663 1,230 Assessments 1,141 1,067 1,218 Total other non-interest expense $ 20,424 $ 18,832 $ 15,035

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Summary of the Aggregate Activity Involving Related Party Borrowers	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. The following is a summary of the aggregate activity involving related party borrowers (dollars in thousands): Year Ended December 31, 2016 2015 2014 Balance, beginning of year $ 2,784 $ 3,188 $ 3,742 Disbursements 16,939 5,652 11,850 Amounts repaid (17,470) (6,056) (12,404) Balance, end of year $ 2,253 $ 2,784 $ 3,188 Undisbursed commitments to related parties $ 2,559 $ 2,121 $ 2,272

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016, Using Quoted Prices in Significant Active Markets for Significant Unobservable Identical Assets Observable Inputs Inputs Realized (Level 1) (Level 2) (Level 3) Total Gain/(Loss) Securities: US Government Agencies $ - $ 26,468 $ - $ 26,468 $ - Mortgage-backed securities - 387,876 - 387,876 - State and political subdivisions - 114,193 - 114,193 - Equity securities 1,546 - 1,546 - Total available-for-sale securities $ 1,546 $ 528,537 $ - $ 530,083 $ - Fair Value Measurements at December 31, 2015, Using Quoted Prices in Significant Active Markets for Significant Unobservable Identical Assets Observable Inputs Inputs Realized (Level 1) (Level 2) (Level 3) Total Gain/(Loss) 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 $ -
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, 2016 Quoted Prices in Active Markets for Significant Significant Identical Assets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Total Collateral dependent impaired loans $ - $ 406 $ - $ 406 Foreclosed assets $ - $ 2,225 $ - $ 2,225 Year Ended December 31, 2015 Quoted Prices in Active Markets for Significant Significant Identical Assets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Total Collateral dependent impaired loans $ - $ 3,829 $ - $ 3,829 Foreclosed assets $ - $ 3,193 $ - $ 3,193

DISCLOSURES ABOUT FAIR VALUE 51

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 Estimated Fair Value Quoted Prices in Active Markets for Significant Significant Carrying Identical Assets Observable Inputs Unobservable Inputs Amount (Level 1) (Level 2) (Level 3) Total Financial Assets: Cash and cash equivalents $ 120,442 $ 120,442 $ - $ - $ 120,442 Securities available for sale 530,083 1,546 528,537 - 530,083 Loans and leases held for investment 1,255,348 - 1,266,447 - 1,266,447 Collateral dependent impaired loans 406 - 406 - 406 Cash surrender value of life insurance policies 43,706 - 43,706 - 43,706 Other investments 8,506 - 8,506 - 8,506 Investment in qualified affordable housing projects 6,811 - 6,811 - 6,811 Investment in limited partnership 1,264 - 1,264 - 1,264 Accrued interest receivable 6,354 - 6,354 - 6,354 Financial Liabilities: Deposits: Non-interest-bearing $ 524,552 $ 524,552 $ - $ - $ 524,552 Interest-bearing 1,170,919 - 1,171,188 - 1,171,188 Fed funds purchased and Repurchase agreements 8,094 - 8,094 - 8,094 Short-term borrowings 65,000 - 65,000 - 65,000 Subordinated debentures 34,410 - 22,633 - 22,633 Qualified affordable housing projects capital commitment 1,868 - 1,868 - 1,868 Limited partnership capital commitment 663 - 663 - 663 Accrued interest payable 188 - 188 - 188 Notional Amount Off-balance-sheet financial instruments: Commitments to extend credit $ 463,923 Standby letters of credit 8,582 Carrying amount and estimated fair values of financial instruments were as follows (dollars in thousands): Year Ended December 31, 2015 Estimated Fair Value Quoted Prices in Active Markets for Significant Significant Carrying Identical Assets Observable Inputs Unobservable Inputs Amount (Level 1) (Level 2) (Level 3) 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 qualified affordable housing projects 4,862 - 4,862 - 4,862 Investment in limited partnership 1,355 - 1,355 - 1,355 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 Qualified affordable housing projects capital commitment - - - - - 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

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Business Acquisition, Pro Forma Information	Unaudited pro forma net interest income, net income and earnings per share presented below: Pro Forma Pro Forma Pro Forma 2016 2015 2014 Net interest income $ 67,877 $ 60,126 $ 56,095 Net income $ 16,589 $ 18,067 $ 13,792 Basic earnings per share $ 1.23 $ 1.34 $ 0.99 Diluted earnings per share $ 1.22 $ 1.33 $ 0.98
Coast National Bancorp [Member]
Summary of Consideration Paid And Amounts of Assets Acquired And Liabilities Assumed	The following table summarizes the consideration paid for CNB and the amounts of the assets acquired and liabilities assumed recognized at the acquisition date (dollars in thousands): Consideration Cash $ 3,280 Equity Instruments 10,205 Fair value of total consideration transferred $ 13,485 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and cash equivalents $ 18,931 Securities 23,363 Federal Home Loan Bank stock 561 Federal Reserve Bank stock 496 Loans 94,264 Premises and equipment 5,844 Core deposit intangibles 1,827 Other assets 2,504 Total assets acquired 147,790 Deposits 129,038 Trust Preferred Securities 3,422 Other liabilities 3,205 Total liabilities assumed 135,665 Total identifiable net assets 12,125 Goodwill 1,360 $ 13,485
Santa Clara Valley Bank [Member]
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 - 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

PARENT ONLY CONDENSED FINANCI53

PARENT ONLY CONDENSED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Balance Sheet	BALANCE SHEETS Years Ended December 31, 2016 and 2015 (dollars in thousands) 2016 2015 ASSETS Cash and due from banks $ 3,886 $ 2,222 Investments in bank subsidiary 236,059 217,442 Investment in Trust subsidiaries 1,145 928 Investment in other securities 1,480 1,264 Other assets 16 13 $ 242,586 $ 221,869 LIABILITIES AND SHAREHOLDERS’ EQUITY Liabilities: Other liabilities $ 2,298 $ 601 Subordinated debentures 34,410 30,928 Total liabilities 36,708 31,529 Shareholders’ equity: Common stock 75,458 65,093 Retained Earnings 132,180 122,701 Accumulated other comprehensive income, net of taxes (1,760) 2,546 Total shareholders’ equity 205,878 190,340 $ 242,586 $ 221,869
Schedule of Condensed Income Statement	STATEMENTS OF INCOME Years Ended December 31, 2016, 2015 and 2014 (dollars in thousands) 2016 2015 2014 Income: Dividend from Subsidiary $ 16,500 $ 12,500 $ 15,500 Gain on sale of securities 58 506 238 Other operating income 3 19 80 Total Income 16,561 13,025 15,818 Expense Salaries and employee benefits 404 365 347 Other expenses 1,857 1,344 1,195 Total expenses 2,261 1,709 1,542 Income before income taxes 14,300 11,316 14,276 Income tax benefit (926) (502) (690) Income before equity in undistributed income of subsidiary 15,226 11,818 14,966 Equity in undistributed income of subsidiary 2,341 6,249 274 Net income $ 17,567 $ 18,067 $ 15,240
Schedule of Condensed Cash Flow Statement	STATEMENTS OF CASH FLOWS Years Ended December 31, 2016, 2015 and 2014 (dollars in thousands) 2016 2015 2014 Cash flows from operating activities: Net Income $ 17,567 $ 18,067 $ 15,240 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed net income of subsidiary (2,341) (6,249) (274) Gain on sale of securities (58) (506) (238) Increase (decrease) in other assets (220) - 325 Increase (decrease) in other liabilities 20 96 (71) Tax benefit from equity based compensation - - - Net cash provided for operating activities 14,968 11,408 14,982 Cash flows from investing activities: Purchases of securities - - (37) Sales of securities 170 1,104 402 Cash paid from acquisitions, net (2,994) - - Net cash provided by investing activities (2,824) 1,104 365 Cash flows from financing activities: Change in other borrowings (2,365) - - Stock options exercised 649 526 1,075 Repurchase of common stock (2,258) (7,955) (10,183) Dividends paid (6,506) (5,662) (4,775) Net cash used in by financing activities (10,480) (13,091) (13,883) Net decrease (increase) in cash and cash equivalents 1,664 (579) 1,464 Cash and cash equivalents, beginning of year 2,222 2,801 1,337 Cash and cash equivalents, end of year $ 3,886 $ 2,222 $ 2,801

CONDENSED QUARTERLY RESULTS O54

CONDENSED QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2016
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 2016 and 2015. 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). 2016 Quarter Ended December 31, September 30, June 30, March 31, Interest income $ 18,745 $ 17,794 $ 15,934 $ 16,032 Interest expense 980 887 739 717 Net interest income 17,765 16,907 15,195 15,315 Provision for loan and lease losses - - - - Non-interest income 5,379 4,991 4,574 4,294 Non-interest expense 14,738 16,121 13,715 13,479 Net income before taxes 8,406 5,777 6,054 6,130 Provision for taxes 2,889 1,848 1,968 2,095 Net income $ 5,517 $ 3,929 $ 4,086 $ 4,035 Diluted earnings per share $ .40 $ .28 $ .31 $ .30 Cash dividend per share $ .12 $ .12 $ .12 $ .12 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

THE BUSINESS OF SIERRA BANCORP

THE BUSINESS OF SIERRA BANCORP (Details)	Dec. 31, 2016
Number of full service branch offices	33

SUMMARY OF SIGNIFICANT ACCOUN56

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Line Items]
Percentage Of Minimum Likelihood Of Fair Value Less Than Carrying Value	50.00%
Proceeds from Sale of Foreclosed Assets	$ 1,551,000	$ 1,833,000	$ 6,854,000
Residential Real Estate [Member]
Accounting Policies [Line Items]
Proceeds from Sale of Foreclosed Assets	$ 225,000
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 ACCOUN57

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Fair Value of Option Date of Grant) (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	2.55%	2.18%	2.08%
Expected Volatility	24.62%	26.45%	25.01%
Risk-free interest rate	1.14%	1.02%	1.00%
Expected option life	5 years	4 years	4 years

SECURITIES AVAILABLE-FOR-SALE58

SECURITIES AVAILABLE-FOR-SALE (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Total	431	175
Available-for-sale Securities, Total	$ 530,083,000	$ 507,582,000
Proceeds from Sale of Available-for-sale Securities, Total	21,500,000	31,200,000	$ 26,700,000
Available-for-sale Securities, Amortized Cost Basis, Total	533,121,000	503,152,000
Available-for-sale Securities, Gross Realized Gains	261,000	894,000	739,000
Available-for-sale Securities, Gross Realized Losses	$ 38,000	$ 228,000	$ 72,000
US Government Agencies Debt Securities [Member]
Number Of Securities With Realized Gross Gains	94	49
Available-for-sale Securities, Gross Realized Gains	$ 127,000,000	$ 388,000,000
Other Debt Obligations [Member]
Number Of Securities With Unrealized Gross Losses		42
Available-for-sale Securities, Gross Realized Losses	1,000,000
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, Total	114,193,000	$ 102,183,000
Available-for-sale Securities, Amortized Cost Basis, Total	114,140,000	99,093,000
Equity Security [Member]
Available-for-sale Securities, Gross Realized Gains	95,000,000	506,000,000
Other Contractual Obligations And Short Term Borrowing Arrangements [Member]
Pledged Financial Instruments, Not Separately Reported, Securities, Total	193,981,000	178,472,000
Pledged Assets Separately Reported, Securities Pledged as Collateral, at Fair Value, Total	$ 193,542,000	$ 180,209,000

SECURITIES AVAILABLE-FOR-SALE59

SECURITIES AVAILABLE-FOR-SALE (Schedule of Available-for-sale Securities Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 533,121	$ 503,152
Gross Unrealized Gains	4,105	6,610
Gross Unrealized Losses	(7,143)	(2,180)
Fair Value	530,083	507,582
US Government Agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	26,926	28,801
Gross Unrealized Gains	48	303
Gross Unrealized Losses	(506)	(62)
Fair Value	26,468	29,042
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	391,555	374,683
Gross Unrealized Gains	1,492	2,440
Gross Unrealized Losses	(5,171)	(2,062)
Fair Value	387,876	375,061
State and poltical subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	114,140	99,093
Gross Unrealized Gains	1,519	3,146
Gross Unrealized Losses	(1,466)	(56)
Fair Value	114,193	102,183
Equity Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	500	575
Gross Unrealized Gains	1,046	721
Gross Unrealized Losses	0	0
Fair Value	$ 1,546	$ 1,296

SECURITIES AVAILABLE-FOR-SALE60

SECURITIES AVAILABLE-FOR-SALE (Realized Gain (Loss) on Investments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Gross Gains And Losses From The Sales And Calls Of Investment Securities [Line Items]
Gross gains on sales and calls of securities	$ 261	$ 894	$ 739
Gross losses on sales and calls of securities	(38)	(228)	(72)
Net gains on sales and calls of securities	$ 223	$ 666	$ 667

SECURITIES AVAILABLE-FOR-SALE61

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	Dec. 31, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less than twelve months	$ (6,269)	$ (1,687)
Fair Value, Less than twelve months	341,527	201,472
Gross Unrealized Losses, Twelve months or more	(874)	(493)
Fair Value, Twelve months or more	44,281	39,358
U.S. Government agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less than twelve months	(500)	(62)
Fair Value, Less than twelve months	21,056	10,329
Gross Unrealized Losses, Twelve months or more	(6)	0
Fair Value, Twelve months or more	711	0
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less than twelve months	(4,303)	(1,608)
Fair Value, Less than twelve months	271,276	187,734
Gross Unrealized Losses, Twelve months or more	(868)	(454)
Fair Value, Twelve months or more	43,570	35,511
State and political subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less than twelve months	(1,466)	(17)
Fair Value, Less than twelve months	49,195	3,409
Gross Unrealized Losses, Twelve months or more	0	(39)
Fair Value, Twelve months or more	$ 0	$ 3,847

SECURITIES AVAILABLE-FOR-SALE62

SECURITIES AVAILABLE-FOR-SALE (Investments Classified by Contractual Maturity Date) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Contractual Maturity [Line Items]
Maturing within one year, Amortized Cost	$ 8,488
Maturing after one year through five years, Amortized Cost	260,387
Maturing after five years through ten years, Amortized Cost	50,823
Maturing after ten years, Amortized Cost	47,132
Amortized Cost, Total	533,121	$ 503,152
Maturing within one year, Fair Value	8,573
Maturing after one year through five years, Fair Value	259,535
Maturing after five years through ten years, Fair Value	50,687
Maturing after ten years, Fair Value	46,190
Fair Value, Total	530,083	$ 507,582
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	500
Investment securities not due at a single maturity date, Fair Value	1,546
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	165,791
Investment securities not due at a single maturity date, Fair Value	$ 163,552

SECURITIES AVAILABLE-FOR-SALE63

SECURITIES AVAILABLE-FOR-SALE (Summary of Amortized Cost and Fair Values of General Obligation and Revenue Bonds) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	$ 533,121	$ 503,152
Securities available for sale	530,083	507,582
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	114,140	99,093
Securities available for sale	114,193	102,183
General Obligation 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	93,477	83,886
Securities available for sale	93,537	86,562
General Obligation Bonds [Member] | California [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	25,457	20,473
Securities available for sale	25,799	21,642
General Obligation Bonds [Member] | Texas [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	20,170	16,575
Securities available for sale	19,875	16,954
General Obligation Bonds [Member] | Illinois [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	9,873	9,997
Securities available for sale	9,871	10,191
General Obligation Bonds [Member] | Ohio [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	9,412	7,610
Securities available for sale	9,324	7,748
General Obligation Bonds [Member] | Washington [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	5,928	5,905
Securities available for sale	5,970	6,081
General Obligation Bonds [Member] | Utah [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	949	953
Securities available for sale	957	990
General Obligation Bonds [Member] | Arizona [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	1,793	2,039
Securities available for sale	1,835	2,108
General Obligation Bonds [Member] | Other (17 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	19,895	20,334
Securities available for sale	19,906	20,848
Revenue Bonds [Member]
Amortized Cost And Estimated Fair Value Of Investment Securities Available For Sale By Type Of Bonds [Line Items]
Amortized Cost	20,663	15,207
Securities available for sale	20,656	15,621
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	20,663	15,207
Securities available for sale	20,656	15,621
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	4,788	3,942
Securities available for sale	4,722	4,052
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	3,401	2,975
Securities available for sale	3,472	3,103
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	2,981	2,630
Securities available for sale	2,927	2,663
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	3,119	2,040
Securities available for sale	3,123	2,100
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	940	679
Securities available for sale	935	691
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	5,434	2,941
Securities available for sale	5,477	3,012
Revenue Bonds [Member] | California [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	1,283	1,002
Securities available for sale	1,298	1,028
Revenue Bonds [Member] | Texas [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	5,727	3,732
Securities available for sale	5,702	3,863
Revenue Bonds [Member] | Ohio [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	261	318
Securities available for sale	261	319
Revenue Bonds [Member] | Washington [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	1,302	1,791
Securities available for sale	1,299	1,827
Revenue Bonds [Member] | Utah [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	5,286	4,434
Securities available for sale	5,236	4,519
Revenue Bonds [Member] | Other (17 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	6,804	3,930
Securities available for sale	$ 6,860	$ 4,065

LOANS AND LEASES (Narrative) (D

LOANS AND LEASES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Financing Receivable, Modifications [Line Items]
Additional Commitments To Financing Receivable Modifications Amount	$ 4,384,000		$ 1,515,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total	1,041,000	[1]	983,000	[1]	$ 1,056,000
Deferred Salaries And Benefits	3,430,000		3,058,000		2,673,000
Loans and Leases Receivable, Collateral for Secured Borrowings	628,074,000		555,874,000
Allowance for Loan and Lease Losses, Adjustments, Other	1,048,000		1,486,000
Servicing Portfolio	72,000		425,000		770,000
Purchased Credit Impaired Loans Increase Decrease Allowance For Loan And Lease Losses	58,000		0		$ 0
Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	13,704,000		12,173,000
Commercial Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	1,873,000		2,231,000
Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Post-Modification Recorded Investment	$ 1,513,000		$ 1,866,000
[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, 2016	Dec. 31, 2015
Real estate:
Agricultural	$ 46,229	$ 46,237
Commercial and industrial	123,595	113,207
Mortgage warehouse lines	163,045	180,355
Consumer	12,165	14,949
Total loans	1,262,531	1,132,856
Deferred loan and lease origination cost, net	2,924	2,169
Allowance for loan and lease losses	(9,701)	(10,423)
Loans, net	1,255,754	1,124,602
Secured by residential, commercial and professional office properties, including construction and development [Member]
Real estate:
Mortgage Loans on Real Estate, Carrying Amount of Mortgages	538,383	421,174
Secured by residential properties [Member]
Real estate:
Mortgage Loans on Real Estate, Carrying Amount of Mortgages	244,634	223,752
Secured by farm land [Member]
Real estate:
Mortgage Loans on Real Estate, Carrying Amount of Mortgages	134,480	133,182
Total real estate loans [Member]
Real estate:
Mortgage Loans on Real Estate, Carrying Amount of Mortgages	$ 917,497	$ 778,108

LOANS AND LEASES (Credit Qualit

LOANS AND LEASES (Credit Quality Classifications) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	$ 1,262,531	$ 1,132,856
Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	46,229	46,237
Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	123,595	113,207
Mortgage warehouse lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	163,045	180,355
Consumer loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	12,165	14,949
Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	917,497	778,108
Real Estate Loan [Member] | 1-4 family residential construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	32,417	14,941
Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	40,650	37,359
Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	137,143	137,356
Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	43,443	44,233
Real Estate Loan [Member] | Multi family residencial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	31,631	27,222
Real Estate Loan [Member] | Commercial real estate owner occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	253,535	218,708
Real Estate Loan [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	244,198	165,107
Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	134,480	133,182
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	1,202,623	1,073,721
Pass [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	45,249	46,197
Pass [Member] | Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	107,404	108,931
Pass [Member] | Mortgage warehouse lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	163,045	180,355
Pass [Member] | Consumer loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	10,303	12,718
Pass [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	876,622	725,520
Pass [Member] | Real Estate Loan [Member] | 1-4 family residential construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	32,417	13,784
Pass [Member] | Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	38,699	35,901
Pass [Member] | Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	129,726	127,972
Pass [Member] | Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	35,159	39,966
Pass [Member] | Real Estate Loan [Member] | Multi family residencial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	31,058	26,178
Pass [Member] | Real Estate Loan [Member] | Commercial real estate owner occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	243,366	196,211
Pass [Member] | Real Estate Loan [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	233,584	155,223
Pass [Member] | Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	132,613	130,285
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	30,553	23,283
Special Mention [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	891	40
Special Mention [Member] | Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	13,186	933
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	191	178
Special Mention [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	16,285	22,132
Special Mention [Member] | Real Estate Loan [Member] | 1-4 family residential construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	1,157
Special Mention [Member] | Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	888	135
Special Mention [Member] | Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	624	2,498
Special Mention [Member] | Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	3,165	199
Special Mention [Member] | Real Estate Loan [Member] | Multi family residencial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	0	0
Special Mention [Member] | Real Estate Loan [Member] | Commercial real estate owner occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	4,991	12,075
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	5,597	4,505
Special Mention [Member] | Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	1,020	1,563
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	8,762	10,331
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	732	755
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	9	16
Substandard [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	8,021	9,560
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	403	387
Substandard [Member] | Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	698	957
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	2,892	7,322
Substandard [Member] | Real Estate Loan [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	3,220	170
Substandard [Member] | Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	808	724
Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	20,593	25,521
Impaired [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	89	0
Impaired [Member] | Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	2,273	2,588
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	1,662	2,037
Impaired [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	16,569	20,896
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	1,063	1,323
Impaired [Member] | Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	6,390	6,499
Impaired [Member] | Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	4,421	3,111
Impaired [Member] | Real Estate Loan [Member] | Multi family residencial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	573	1,044
Impaired [Member] | Real Estate Loan [Member] | Commercial real estate owner occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	2,286	3,100
Impaired [Member] | Real Estate Loan [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	1,797	5,209
Impaired [Member] | Real Estate Loan [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans and leases	$ 39	$ 610

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, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for credit losses:
Beginning Balance		$ 10,423	$ 11,248	$ 11,677
Charge-offs		(3,211)	(2,840)	(4,215)
Recoveries		2,489	2,015	3,436
Provision		0	0	350
Ending Balance		9,701	10,423	11,248
Reserves:
Specific		1,407	3,915	5,448
General		8,294	6,508	5,800
Loans evaluated for impairment:
Individually		20,593	25,521	36,424
Collectively		1,241,938	1,107,335	934,229
Unallocated [Member]
Allowance for credit losses:
Beginning Balance		1,122	310	251
Charge-offs		0	0	0
Recoveries		0	0	0
Provision		(665)	812	59
Ending Balance		457	1,122	310
Reserves:
Specific		0	0	0
General		457	1,122	310
Agricultural Products [Member]
Allowance for credit losses:
Beginning Balance		722	986	978
Charge-offs		0	0	(124)
Recoveries		14	81	6
Provision		(527)	(345)	126
Ending Balance		209	722	986
Reserves:
Specific		24	0	0
General		185	722	986
Loans evaluated for impairment:
Individually		89	0	0
Collectively		46,140	46,237	27,746
Commercial and Industrial [Member]
Allowance for credit losses:
Beginning Balance	[1]	2,533	1,944	3,787
Charge-offs	[1]	(344)	(395)	(625)
Recoveries	[1]	477	225	801
Provision	[1]	1,613	759	(2,019)
Ending Balance	[1]	4,279	2,533	1,944
Reserves:
Specific		608	683	916
General		3,671	1,850	1,028
Loans evaluated for impairment:
Individually	[1]	2,273	2,588	2,916
Collectively	[1]	284,367	290,974	216,876
Consumer Loan [Member]
Allowance for credit losses:
Beginning Balance		1,263	1,765	1,117
Charge-offs		(1,905)	(1,739)	(1,837)
Recoveries		1,016	958	716
Provision		835	279	1,769
Ending Balance		1,209	1,263	1,765
Reserves:
Specific		287	343	668
General		922	920	1,097
Loans evaluated for impairment:
Individually		1,662	2,037	2,888
Collectively		10,503	12,912	15,997
Real Estate Loan [Member]
Allowance for credit losses:
Beginning Balance		4,783	6,243	5,544
Charge-offs		(962)	(706)	(1,629)
Recoveries		982	751	1,913
Provision		(1,256)	(1,505)	415
Ending Balance		3,547	4,783	6,243
Reserves:
Specific		488	2,889	3,864
General		3,059	1,894	2,379
Loans evaluated for impairment:
Individually		16,569	20,896	30,620
Collectively		$ 900,928	$ 757,212	$ 673,610
[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, 2016		Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		$ 2,487		$ 6,614
Current		1,260,044		1,126,242
Total Financing Receivables		1,262,531		1,132,856
Non-Accrual Loans	[1]	6,365		9,634
Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		1,780		6,096
Current		915,717		772,012
Total Financing Receivables		917,497		778,108
Non-Accrual Loans	[1]	5,125		8,352
1-4 family residential construction [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		1,157
Current		32,417		13,784
Total Financing Receivables		32,417		14,941
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		0		210
Current		40,650		37,149
Total Financing Receivables		40,650		37,359
Non-Accrual Loans	[1]	558		457
1-4 Family - closed-end [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		697		2,548
Current		136,446		134,808
Total Financing Receivables		137,143		137,356
Non-Accrual Loans	[1]	963		2,298
Equity lines [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		717		930
Current		42,726		43,303
Total Financing Receivables		43,443		44,233
Non-Accrual Loans	[1]	1,926		1,770
Multi Family Residencial [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		630
Current		31,631		26,592
Total Financing Receivables		31,631		27,222
Non-Accrual Loans	[1]	0		630
Commercial Real Estate Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		366		621
Current		253,169		218,087
Total Financing Receivables		253,535		218,708
Non-Accrual Loans	[1]	1,572		2,325
Commercial Real Estate Non Owner Occupied [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
Current		244,198		165,107
Total Financing Receivables		244,198		165,107
Non-Accrual Loans	[1]	67		262
Farmland [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
Current		134,480		133,182
Total Financing Receivables		134,480		133,182
Non-Accrual Loans	[1]	39		610
Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		89		0
Current		46,140		46,237
Total Financing Receivables		46,229		46,237
Non-Accrual Loans	[1]	89		0
Commercial And Industrial Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		463		366
Current		123,132		112,841
Total Financing Receivables		123,595		113,207
Non-Accrual Loans	[1]	692		710
Mortgage warehouse lines [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
Current		163,045		180,355
Total Financing Receivables		163,045		180,355
Non-Accrual Loans	[1]	0		0
Consumer Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		155		152
Current		12,010		14,797
Total Financing Receivables		12,165		14,949
Non-Accrual Loans	[1]	459		572
30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		1,096		2,351
30-59 Days Past Due [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		834		2,126
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		0		612
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		0		18
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		99		1,065
30-59 Days Past Due [Member] | Equity lines [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		397		199
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		0
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		338		232
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		0
30-59 Days Past Due [Member] | Farmland [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
30-59 Days Past Due [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		0
30-59 Days Past Due [Member] | Commercial And Industrial Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		168		127
30-59 Days Past Due [Member] | Mortgage warehouse lines [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		94		98
60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		35		2,759
60-89 Days Past Due [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		23		2,597
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		0		545
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		0		129
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		23		917
60-89 Days Past Due [Member] | Equity lines [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		0		247
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		0		630
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		0		129
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		0
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		3		153
60-89 Days Past Due [Member] | Mortgage warehouse lines [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		9
90 Days Or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		1,356	[2]	1,504	[3]
90 Days Or More Past Due [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		923	[2]	1,373	[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		0	[2]	63	[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		575	[2]	566	[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		320	[2]	484	[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]	0	[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		28	[2]	260	[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]	0	[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		89	[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		292	[2]	86	[3]
90 Days Or More Past Due [Member] | Mortgage warehouse lines [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		$ 52	[2]	$ 45	[3]
[1]	Included in Total Financing Receivables
[2]	As of December 31, 2016 there were no loans over 90 days past due and still accruing
[3]	As of December 31, 2015 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, 2016		Dec. 31, 2015		Dec. 31, 2014
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	$ 20,180		$ 20,974
With an Allowance Recorded Recorded Investment	[2]	17,846		18,792
With an Allowance Recorded Average Recorded Investment		21,463		19,865
With an Allowance Recorded Interest Income Recognized	[3]	913		831
With no Related Allowance Recorded Unpaid Principal Balance	[1]	2,964		7,261
With no Related Allowance Recorded Recorded Investment	[2]	2,747		6,729
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		4,097		7,956
With no Related Allowance Recorded Interest Income Recognized	[3]	128		152
Individually impaired loans Unpaid Principal Balance	[1]	23,144		28,235
Individually impaired loans Recorded Investment	[2]	20,593		25,521
With an Allowance Recorded Related Allowance		1,407		3,915
Individually impaired loans Related Allowance		1,407
Individually impaired loans Related Allowance				3,915
Individually impaired loans Average Recorded Investment		25,560		27,821
Individually impaired loans Interest Income Recognized		1,041	[3]	983	[3]	$ 1,056
Agricultural [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	24		0
With an Allowance Recorded Recorded Investment	[2]	24		0
With an Allowance Recorded Average Recorded Investment		24		0
With an Allowance Recorded Interest Income Recognized	[3]	0		0
With no Related Allowance Recorded Unpaid Principal Balance	[1]	65		0
With no Related Allowance Recorded Recorded Investment	[2]	65		0
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		65		0
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
With an Allowance Recorded Related Allowance		24		0
Commercial And Industrial Loan [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	2,211		2,572
With an Allowance Recorded Recorded Investment	[2]	2,211		2,559
With an Allowance Recorded Average Recorded Investment		2,652		2,857
With an Allowance Recorded Interest Income Recognized	[3]	99		97
With no Related Allowance Recorded Unpaid Principal Balance	[1]	62		45
With no Related Allowance Recorded Recorded Investment	[2]	62		29
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		277		77
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
With an Allowance Recorded Related Allowance		608		683
Consumer Loan [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	1,633		2,023
With an Allowance Recorded Recorded Investment	[2]	1,633		2,022
With an Allowance Recorded Average Recorded Investment		1,847		2,298
With an Allowance Recorded Interest Income Recognized	[3]	94		112
With no Related Allowance Recorded Unpaid Principal Balance	[1]	148		160
With no Related Allowance Recorded Recorded Investment	[2]	29		15
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		238		256
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
With an Allowance Recorded Related Allowance		287		343
Real Estate Loan [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	16,312		16,379
With an Allowance Recorded Recorded Investment	[2]	13,978		14,211
With an Allowance Recorded Average Recorded Investment		16,940		14,710
With an Allowance Recorded Interest Income Recognized	[3]	720		622
With no Related Allowance Recorded Unpaid Principal Balance	[1]	2,689		7,056
With no Related Allowance Recorded Recorded Investment	[2]	2,591		6,685
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		3,517		7,623
With no Related Allowance Recorded Interest Income Recognized	[3]	128		152
With an Allowance Recorded Related Allowance		488		2,889
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 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
With an Allowance Recorded Related Allowance		0		0
Real Estate Loan [Member] | Other construction/land [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	854		919
With an Allowance Recorded Recorded Investment	[2]	699		769
With an Allowance Recorded Average Recorded Investment		624		967
With an Allowance Recorded Interest Income Recognized	[3]	14		42
With no Related Allowance Recorded Unpaid Principal Balance	[1]	364		554
With no Related Allowance Recorded Recorded Investment	[2]	364		554
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		374		566
With no Related Allowance Recorded Interest Income Recognized	[3]	27		34
With an Allowance Recorded Related Allowance		20		83
Real Estate Loan [Member] | 1-4 Family - closed-end [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	7,730		8,085
With an Allowance Recorded Recorded Investment	[2]	5,783		6,137
With an Allowance Recorded Average Recorded Investment		8,008		6,157
With an Allowance Recorded Interest Income Recognized	[3]	462		255
With no Related Allowance Recorded Unpaid Principal Balance	[1]	666		585
With no Related Allowance Recorded Recorded Investment	[2]	607		362
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		685		602
With no Related Allowance Recorded Interest Income Recognized	[3]	3		0
With an Allowance Recorded Related Allowance		163		290
Real Estate Loan [Member] | Equity lines [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	3,991		2,339
With an Allowance Recorded Recorded Investment	[2]	3,906		2,269
With an Allowance Recorded Average Recorded Investment		4,110		2,374
With an Allowance Recorded Interest Income Recognized	[3]	49		17
With no Related Allowance Recorded Unpaid Principal Balance	[1]	544		843
With no Related Allowance Recorded Recorded Investment	[2]	515		842
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		550		840
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
With an Allowance Recorded Related Allowance		214		214
Real Estate Loan [Member] | Multi Family Residencial [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	573		414
With an Allowance Recorded Recorded Investment	[2]	573		414
With an Allowance Recorded Average Recorded Investment		588		417
With an Allowance Recorded Interest Income Recognized	[3]	50		5
With no Related Allowance Recorded Unpaid Principal Balance	[1]	0		630
With no Related Allowance Recorded Recorded Investment	[2]	0		630
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		0		633
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
With an Allowance Recorded Related Allowance		7		1
Real Estate Loan [Member] | Commercial real estate - owner occupied [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	1,287		1,272
With an Allowance Recorded Recorded Investment	[2]	1,287		1,272
With an Allowance Recorded Average Recorded Investment		1,641		1,405
With an Allowance Recorded Interest Income Recognized	[3]	14		139
With no Related Allowance Recorded Unpaid Principal Balance	[1]	999		1,828
With no Related Allowance Recorded Recorded Investment	[2]	999		1,828
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		1,773		2,251
With no Related Allowance Recorded Interest Income Recognized	[3]	98		0
With an Allowance Recorded Related Allowance		49		589
Real Estate Loan [Member] | Commercial real estate- non-owner occupied [Member]
Financing Receivable, Impaired [Line Items]
With an Allowance Recorded Unpaid Principal Balance	[1]	1,877		3,350
With an Allowance Recorded Recorded Investment	[2]	1,730		3,350
With an Allowance Recorded Average Recorded Investment		1,969		3,390
With an Allowance Recorded Interest Income Recognized	[3]	131		164
With no Related Allowance Recorded Unpaid Principal Balance	[1]	77		2,006
With no Related Allowance Recorded Recorded Investment	[2]	67		1,859
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		85		2,102
With no Related Allowance Recorded Interest Income Recognized	[3]	0		118
With an Allowance Recorded Related Allowance		35		1,712
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 Average Recorded Investment		0		0
With an Allowance Recorded Interest Income Recognized	[3]	0		0
With no Related Allowance Recorded Unpaid Principal Balance	[1]	39		610
With no Related Allowance Recorded Recorded Investment	[2]	39		610
With no Related Allowance Recorded Related Allowance		0		0
With no Related Allowance Recorded Average Recorded Investment		50		629
With no Related Allowance Recorded Interest Income Recognized	[3]	0		0
With an Allowance Recorded Related Allowance		$ 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, 2016	Dec. 31, 2015	Dec. 31, 2014
Summary Of Interest Income From Non-accrual Loans In Portfolio [Line Items]
Interest that would have been recorded under the loans' original terms	$ 478	$ 643	$ 1,666
Less gross interest recorded	158	188	389
Foregone interest	$ 320	$ 455	$ 1,277

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, 2016	Dec. 31, 2015
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	$ 4,023	$ 7,028
Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	112	23
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	40	140
Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	3,871	6,865
Real Estate Loans [Member] | Other Construction Land [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	17	111
Real Estate Loans [Member] | One to Four Family [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	984	4,882
Real Estate Loans [Member] | Equity Line Of Credit [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	2,050	1,454
Real Estate Loans [Member] | Multifamily [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	296	418
Real Estate Loans [Member] | Farmland [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	258	0
Real Estate Loans [Member] | Commercial Real Estate Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	266	0
Real Estate Loans [Member] | Commercial Real Estate 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]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	27	0
Troubled Debt Restructurings Rate Modifications [Member] | Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	27	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	0
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	0
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] | Multifamily [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] | Farmland [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 Real Estate 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] | Commercial Real Estate 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]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	2,199	1,856
Troubled Debt Restructurings Term Modifications [Member] | Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	25	23
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	40	140
Troubled Debt Restructurings Term Modifications [Member] | Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	2,134	1,693
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	17	111
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	0
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	1,953	1,164
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	164	418
Troubled Debt Restructurings Term Modifications [Member] | Real Estate Loans [Member] | Farmland [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] | Commercial Real Estate 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] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Interest Only Modification [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	546	0
Troubled Debt Restructurings Interest Only Modification [Member] | Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Interest Only Modification [Member] | Agricultural [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Interest Only Modification [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 Interest Only Modification [Member] | Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	546	0
Troubled Debt Restructurings Interest Only Modification [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 Interest Only Modification [Member] | Real Estate Loans [Member] | One to Four Family [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	546	0
Troubled Debt Restructurings Interest Only Modification [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 Interest Only Modification [Member] | Real Estate Loans [Member] | Multifamily [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Interest Only Modification [Member] | Real Estate Loans [Member] | Farmland [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Interest Only Modification [Member] | Real Estate Loans [Member] | Commercial Real Estate Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	0	0
Troubled Debt Restructurings Interest Only Modification [Member] | Real Estate Loans [Member] | Commercial Real Estate Non 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]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	1,251	5,172
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	60	0
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	0
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	1,191	5,172
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	0
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	438	4,882
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	97	290
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member] | Multifamily [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	132	0
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member] | Farmland [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	258	0
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member] | Commercial Real Estate Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	266	0
Troubled Debt Restructurings Rate And Term Modifications [Member] | Real Estate Loans [Member] | Commercial Real Estate Non Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable Modifications Post Modification Recorded Investment During Period	$ 0	$ 0

LOANS AND LEASES (Troubled De72

LOANS AND LEASES (Troubled Debt Restructurings including any Subsequent Defaults) (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment		$ 4,022	$ 7,029
Post-Modification Outstanding Recorded Investment		4,023	7,028
Reserve Difference	[1]	$ 79	$ 325
Consumer Loan [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		5	2
Pre-Modification Outstanding Recorded Investment		$ 111	$ 23
Post-Modification Outstanding Recorded Investment		112	23
Reserve Difference	[1]	$ (1)	$ 7
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
Commercial And Industrial Loans [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		1	5
Pre-Modification Outstanding Recorded Investment		$ 40	$ 140
Post-Modification Outstanding Recorded Investment		40	140
Reserve Difference	[1]	9	(16)
Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment		3,871	6,866
Post-Modification Outstanding Recorded Investment		3,871	6,865
Reserve Difference	[1]	$ 71	$ 334
Real Estate Loans [Member] | Farmland [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		1	0
Pre-Modification Outstanding Recorded Investment		$ 258	$ 0
Post-Modification Outstanding Recorded Investment		258	0
Reserve Difference	[1]	$ (26)	$ 0
Real Estate Loans [Member] | One to Four Family [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		8	15
Pre-Modification Outstanding Recorded Investment		$ 984	$ 4,883
Post-Modification Outstanding Recorded Investment		984	4,882
Reserve Difference	[1]	$ 116	$ 154
Real Estate Loans [Member] | Equity Line Of Credit [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		17	12
Pre-Modification Outstanding Recorded Investment		$ 2,050	$ 1,454
Post-Modification Outstanding Recorded Investment		2,050	1,454
Reserve Difference	[1]	$ (19)	$ 176
Real Estate Loans [Member] | Commercial Mortgage Loans Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		1	0
Pre-Modification Outstanding Recorded Investment		$ 266	$ 0
Post-Modification Outstanding Recorded Investment		266	0
Reserve Difference	[1]	$ 0	$ 0
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
Real Estate Loans [Member] | Multifamily [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		2	1
Pre-Modification Outstanding Recorded Investment		$ 296	$ 418
Post-Modification Outstanding Recorded Investment		296	418
Reserve Difference	[1]	$ 0	$ 0
Other construction/Land [Member] | Real Estate Loans [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans		1	2
Pre-Modification Outstanding Recorded Investment		$ 17	$ 111
Post-Modification Outstanding Recorded Investment		17	111
Reserve Difference	[1]	$ 0	$ 4
[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, 2016	Dec. 31, 2015
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance, Total	[1]	$ 23,144	$ 28,235
Impaired Financing Receivable, Carrying Value, Total	[2]	20,593	25,521
Purchased Credit Impaired Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance, Total		735	1,197
Impaired Financing Receivable, Carrying Value, Total		47	188
Purchased Credit Impaired Loans [Member] | Consumer Loan [Member]
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance, Total		0	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		23	38
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		712	1,158
Impaired Financing Receivable, Carrying Value, Total		$ 47	$ 188
[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, 2016	Dec. 31, 2015
Contractually required payments receivable of loans purchased during the year:
SBA	$ 146	$ 0
Commercial real estate	2,136	0
Consumer	5	0
Non-accretable difference	(691)	0
Cash flows expected to be collected at acquisition	1,596	0
Fair value of acquired loans at acquisition	$ 1,596	$ 0

PREMISES AND EQUIPMENT (Narrati

PREMISES AND EQUIPMENT (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 2,524,000	$ 2,272,000	$ 2,107,000
Rental expense included in occupancy and equipment expense	$ 1,623,000	$ 1,256,000	$ 1,017,000
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, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 56,494	$ 48,632
Less accumulated depreciation and amortization	30,115	26,826
Construction in Progress, Gross	2,514	184
Property, Plant and Equipment, Net, Total	28,893	21,990
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	5,161	3,019
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	11,618	11,049
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	19,579	16,398
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 20,136	$ 18,166

PREMISES AND EQUIPMENT (Future

PREMISES AND EQUIPMENT (Future Minimum Lease Payments on Non-Cancelable Operating Leases) (Details) $ in Thousands	Dec. 31, 2016USD ($)
Rent commitments [Line Items]
2,017	$ 1,424
2,018	1,086
2,019	1,104
2,020	1,070
2,021	940
Thereafter	2,060
Total	$ 7,684

GOODWILL AND INTANGIBLE ASSET78

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Amortization of Intangible Assets	$ 272	$ 134	$ 11

GOODWILL AND INTANGIBLE ASSET79

GOODWILL AND INTANGIBLE ASSETS (Schedule of Change in Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Change in goodwill
Balance at January 1	$ 6,908	$ 6,908	$ 5,544
Acquired goodwill	1,360	0	1,364
Impairment	0	0	0
Balance at December 31	$ 8,268	$ 6,908	$ 6,908

GOODWILL AND INTANGIBLE ASSET80

GOODWILL AND INTANGIBLE ASSETS (Schedule of Acquired Intangible Assets) (Details) - Core deposit intangibles [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Acquired intangible assets [Line Items]
Gross Carrying Amount	$ 3,220	$ 1,075
Accumulated Amortization	$ 417	$ 145

GOODWILL AND INTANGIBLE ASSET81

GOODWILL AND INTANGIBLE ASSETS (Schedule of Estimated Amortization Expense for Each of Next Five Years and Thereafter) (Details) $ in Thousands	Dec. 31, 2016USD ($)
Estimated amortization expense for each of the next five years and thereafter
2,017	$ 426
2,018	426
2,019	426
2,020	426
2,021	426
Thereafter	673
Total	$ 2,803

OTHER ASSETS (Narrative) (Detai

OTHER ASSETS (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
OTHER ASSETS [Abstract]
Federal Home Loan Bank stock, at cost	$ 8,095	$ 7,135
Equity Method Investment Additional Capital	$ 8,095

OTHER ASSETS (Schedule of Other

OTHER ASSETS (Schedule of Other assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Other Assets [Abstract]
Accrued interest receivable	$ 6,354	$ 5,808
Deferred tax assets	9,512	12,283
Investment in qualified affordable housing projects	6,811	1,355
Investment in limited partnerships	1,264	4,862
Federal Home Loan Bank stock, at cost	8,095	7,135
Other	8,663	7,126
Other Assets	$ 40,699	$ 38,569

DEPOSITS (Interest Bearing Depo

DEPOSITS (Interest Bearing Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deposits [Abstract]
Interest Bearing Demand Deposits	$ 132,586	$ 125,210
NOW	366,238	306,630
Savings	215,693	193,052
Money Market	119,417	101,562
CDAR's, under $250,000	251	14,109
Time, under $250,000	152,561	141,773
Time, $250,000 or more	184,173	150,041
Interest-bearing Deposit Liabilities	$ 1,170,919	$ 1,032,377

DEPOSITS (Aggregate Annual Matu

DEPOSITS (Aggregate Annual Maturities of Time Deposits) (Details) $ in Thousands	Dec. 31, 2016USD ($)
Deposits [Abstract]
2,017	$ 324,364
2,018	6,849
2,019	3,255
2,020	1,128
2,021	773
Thereafter	616
Time Deposits	$ 336,985

DEPOSITS (Interest Expense Reco

DEPOSITS (Interest Expense Recognized on Interest Bearing Deposits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Deposits [Abstract]
Interest bearing demand deposits	$ 399	$ 355	$ 283
NOW	361	344	338
Savings	229	207	241
Money market	80	78	80
CDAR's	4	8	11
Time deposits	1,101	782	1,017
Brokered Deposits	0	11	94
Interest Expense, Deposits	$ 2,174	$ 1,785	$ 2,064

OTHER BORROWING ARRANGEMENTS (N

OTHER BORROWING ARRANGEMENTS (Narrative) (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Short-term Debt [Line Items]
First mortgage loans under a blanket lien arrangement collateralized	$ 504,957,000
Maximum borrowing capacity	327,510,000
Remaining borrowing capacity	207,447,000
Unused lines of Credit [Member]
Short-term Debt [Line Items]
Unsecured line of credit facility, amount	80,000,000	$ 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, 2016	Dec. 31, 2015
Short-term Debt [Line Items]
Average balance outstanding	$ 37,526	$ 23,304
Amount	73,094	84,705
Maximum month-end balance during the year	91,677	110,407
Repurchase agreements [Member]
Short-term Debt [Line Items]
Average balance outstanding	8,371	8,601
Amount	$ 8,094	$ 9,405
Average interest rate during the year	0.39%	0.41%
Maximum month-end balance during the year	$ 11,877	$ 11,272
Weighted average interest rate	0.40%	0.40%
Overnight Federal Home Loan Bank advances [Member]
Short-term Debt [Line Items]
Average balance outstanding	$ 28,333	$ 14,697
Amount	$ 65,000	$ 75,300
Average interest rate during the year	0.45%	0.21%
Maximum month-end balance during the year	$ 71,600	$ 98,800
Weighted average interest rate	0.55%	0.27%
Federal Funds Purchased [Member]
Short-term Debt [Line Items]
Average balance outstanding	$ 822	$ 6
Amount	$ 0	$ 0
Average interest rate during the year	0.73%	0.00%
Maximum month-end balance during the year	$ 8,200	$ 335
Weighted average interest rate	0.64%	0.39%

OTHER BORROWING ARRANGEMENTS 89

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

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details)	Dec. 31, 2016USD ($)
Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 8,547,000
California [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 9,118,000

INCOME TAXES (Provision for Inc

INCOME TAXES (Provision for Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule Provision For Income Taxes Line Items [Line Items]
Federal (Current)									$ 11,517	$ 5,451	$ 5,738
Federal (Deferred)									(5,325)	1,028	(1,281)
Federal									6,192	6,479	4,457
State (Current)									3,396	1,928	1,604
State (Deferred)									(788)	664	130
State									2,608	2,592	1,734
Income Tax Benefit	$ 2,889	$ 1,848	$ 1,968	$ 2,095	$ 2,737	$ 2,443	$ 2,364	$ 1,527	$ 8,800	$ 9,071	$ 6,191

INCOME TAXES (Components of the

INCOME TAXES (Components of the Net Deferred Tax Asset, included in Other Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Allowance for loan losses	$ 4,226	$ 4,496
Foreclosed assets	1,103	1,204
Deferred compensation	4,522	4,386
Accrued reserves	546	500
Non accrual loans	306	378
Other than temporary impairment charge	432	450
Credit carryforward	0	3,100
Net operating loss carryforward	3,634	1,664
Net unrealized loss on securities available-for-sale	1,277	0
Other	3,305	3,144
Total deferred tax assets	19,351	19,322
Deferred tax liabilities:
Premises and equipment	(1,425)	(815)
Deferred loan costs	(3,099)	(2,640)
Net unrealized gain on securities available-for-sale	0	(1,846)
Other	(5,315)	(1,738)
Total deferred tax liabilities	(9,839)	(7,039)
Net deferred tax assets	$ 9,512	$ 12,283

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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statutory Federal Income Tax Rates To Income Before Income Taxes [Line Items]
Income tax expense at Federal statutory rate									$ 9,228	$ 9,498	$ 7,501
Income tax expense at Federal statutory rate Increase (decrease) resulting from:
State franchise tax expense, net of Federal tax effect									1,705	1,671	1,116
Tax exempt income									(1,053)	(1,034)	(1,018)
Affordable housing tax credits									(685)	(770)	(1,006)
Other									(395)	(294)	(402)
Income Tax Expense (Benefit)	$ 2,889	$ 1,848	$ 1,968	$ 2,095	$ 2,737	$ 2,443	$ 2,364	$ 1,527	$ 8,800	$ 9,071	$ 6,191
Effective tax rate									33.40%	33.40%	28.90%

SUBORDINATED DEBENTURES (Narrat

SUBORDINATED DEBENTURES (Narrative) (Details) - USD ($)	3 Months Ended
	Dec. 31, 2016	Jun. 30, 2006	Mar. 31, 2004
Subordinated Debt [Member]
Subordinated Borrowings [Line Items]
Proceeds from Issuance of Subordinated Long-term Debt	$ 7,217,000	$ 15,464,000	$ 15,464,000
Subordinated Borrowing, Interest Rate	2.46%	2.40%	3.74%
Debt Instrument, Basis Spread on Variable Rate	1.50%	1.40%	2.75%
Subordinated Borrowing, Due Date	Dec. 15, 2037	Sep. 23, 2036	Mar. 17, 2034
Statutory Trust [Member]
Subordinated Borrowings [Line Items]
Trust Preferred Securities Qualified As Tier One Capital	$ 34,410,000
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
Coast Bancorp Statutory Trust II [Member]
Subordinated Borrowings [Line Items]
Floating Rate Capital Trust Pass Through Securities Issued During Period	7,000
Floating rate capital trust pass through securities liquidation value per securities	$ 1,000
Proceeds from Issuance of Mandatory Redeemable Capital Securities	$ 7,000,000

COMMITMENTS AND CONTINGENCIES95

COMMITMENTS AND CONTINGENCIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Letter of Credit [Member]
Commitments and Contingencies [Line Items]
Advances from Federal Home Loan Banks, Total	$ 96,560,000
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	$ 6,560,000
Commercial Real Estate [Member]
Commitments and Contingencies [Line Items]
Concentration Risk, Percentage	73.00%
Real Estate [Member]
Commitments and Contingencies [Line Items]
Concentration Risk, Percentage	62.00%
Residential Real Estate [Member]
Commitments and Contingencies [Line Items]
Concentration Risk, Percentage	23.00%
Farmland [Member]
Commitments and Contingencies [Line Items]
Concentration Risk, Percentage	15.00%

COMMITMENTS AND CONTINGENCIES96

COMMITMENTS AND CONTINGENCIES (Financial Instruments Represent Off-Balance-Sheet Credit Risk) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fixed Rate Commitments to Extend Credit [Member]
Other Commitments [Line Items]
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset	$ 79,977	$ 82,668
Variable Rate Commitments To Extend Credit [Member]
Other Commitments [Line Items]
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset	383,946	272,222
Standby Letters of Credit [Member]
Other Commitments [Line Items]
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset	$ 8,582	$ 16,654

SHAREHOLDERS' EQUITY (Narrative

SHAREHOLDERS' EQUITY (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	478,954
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	5 years 3 months 29 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	4 years 11 months 23 days
Stock Issued During Period Shares Stock Option Exercised	(49,000)	(37,000)	(95,000)
Stock Issued During Period, Value, Stock Options Exercised	$ 649,000	$ 526,000	$ 1,076,000
Allocated Share-based Compensation Expense	188,000	35,000	181,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	43,000	$ 0	$ 33,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	$ 66,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	4 years 2 months 12 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	749,120
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	48,640
Stock Issued During Period, Value, Stock Options Exercised	$ 542,954
Deferred Tax Expense from Stock Options Exercised	$ 105,660
Share Repurchase Plan [Member]
Class of Stock [Line Items]
Stock Repurchased During Period, Shares	125,365

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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Basic Earnings Per Share
Net income (dollars in thousands)	$ 5,517	$ 3,929	$ 4,086	$ 4,035	$ 5,362	$ 4,410	$ 4,557	$ 3,738	$ 17,567	$ 18,067	$ 15,240
Weighted average shares outstanding									13,530,293	13,460,605	14,001,958
Basic earnings per share									$ 1.3	$ 1.34	$ 1.09
Diluted Earnings Per Share
Net income (dollars in thousands)	$ 5,517	$ 3,929	$ 4,086	$ 4,035	$ 5,362	$ 4,410	$ 4,557	$ 3,738	$ 17,567	$ 18,067	$ 15,240
Weighted average shares outstanding									13,530,293	13,460,605	14,001,958
Effect of dilutive stock options									121,511	124,505	134,528
Weighted average shares outstanding									13,651,804	13,585,110	14,136,486
Diluted earnings per share	$ 0.40	$ 0.28	$ 0.31	$ 0.30	$ 0.40	$ 0.33	$ 0.33	$ 0.27	$ 1.29	$ 1.33	$ 1.08

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, 2016	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Outstanding, beginning of year		500	629	743
Exercised, Shares		(49)	(37)	(95)
Granted, Shares		71	25	50
Canceled, Shares		(55)	(117)	(69)
Outstanding Shares, end of year		467	500	629
Exercisable Shares, end of year	[1]	412	430	527
Outstanding, beginning of year, Weighted Average Exercise Price		$ 14.83	$ 15.3	$ 14.16
Exercised, Weighted Average Exercise Price		11.16	10.19	11.28
Granted, Weighted Average Exercise Price		17.25	16.55	16.35
Canceled, Weighted Average Exercise Price		27.17	19.21	14.2
Outstanding, end of year, Weighted Average Exercise Price		14.12	14.83	15.3
Exercisable, end of year, Weighted Average Exercise Price	[1]	$ 13.99	$ 15.2	$ 16.25
Outstanding, end of year, Aggregate Intrinsic vaue	[2]	$ 2,368
Exercisable, end of year, Aggregate Intrinsic value	[1],[2]	$ 5,190
[1]	The weighted average remaining contractual life of stock options outstanding and exercisable on December 31, 2016 was 5.33 years and 4.98 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, 2016. 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, 2016	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Weighted-average grant-date fair value per share	$ 2.85	$ 2.89	$ 2.67
Total intrinsic value of stock options exercised	$ 407,000	$ 244,000	$ 468,000
Total fair value of stock options vested	$ 269,000	$ 176,000	$ 367,000

REGULATORY MATTERS (Narrative)

REGULATORY MATTERS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Banking And Thrift [Line Items]
Permitted Assets Value Requirement to Continue Include Trust Preferred Securities In Tier One Capital	$ 15,000,000,000
Amount Available for Dividend Distribution without Affecting Capital Adequacy Requirements	$ 8,864,000
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%
Excess Capital to Risk Weighted Assets	0.625%
Statutory Trust [Member] | Maximum [Member]
Banking And Thrift [Line Items]
Excess Capital to Risk Weighted Assets	2.50%
Statutory Trust [Member] | Minimum [Member]
Banking And Thrift [Line Items]
Excess Capital to Risk Weighted Assets	0.00%

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, 2016	Dec. 31, 2015
Sierra Bancorp And Subsidiary [Member]
Leverage Ratio
Sierra Bancorp and subsidiary	$ 232,801	$ 207,576
Minimum requirement for "Well-Capitalized" institutions	97,652	85,526
Minimum regulatory requirement	$ 78,122	$ 68,421
Bank of the Sierra	11.92%	12.14%
Minimum requirement for "Well-Capitalized" institutions	5.00%	5.00%
Minimum regulatory requirement	4.00%	4.00%
Common Equity Tier 1 Capital Ratio
Sierra Bancorp and subsidiary	$ 198,391	$ 179,432
Minimum requirements for "Well-Capitalized" institutions	91,520	83,428
Minimum regulatory requirement	$ 63,360	$ 57,758
Bank of the Sierra	14.09%	13.98%
Minimum requirements for "Well-Capitalized" institutions	6.50%	6.50%
Minimum regulatory requirement	4.50%	4.50%
Tier 1 Risk-Based Capital Ratio
Sierra Bancorp and subsidiary	$ 232,801	$ 207,576
Minimum requirement for "Well-Capitalized" institutions	112,640	102,680
Minimum regulatory requirement	$ 84,480	$ 77,010
Bank of the Sierra	16.53%	16.17%
Minimum requirement for "Well-Capitalized" institutions	8.00%	8.00%
Minimum regulatory requirement	6.00%	6.00%
Total Risk-Based Capital Ratio
Sierra Bancorp and subsidiary	$ 242,846	$ 218,315
Minimum requirement for "Well-Capitalized" institutions	140,800	128,350
Minimum regulatory requirement	$ 112,640	$ 102,680
Bank of the Sierra	17.25%	17.01%
Minimum requirement for "Well-Capitalized" institutions	10.00%	10.00%
Minimum regulatory requirement	8.00%	8.00%
Bank Of Sierra [Member]
Leverage Ratio
Sierra Bancorp and subsidiary	$ 228,786	$ 205,055
Minimum requirement for "Well-Capitalized" institutions	97,544	85,276
Minimum regulatory requirement	$ 78,035	$ 68,221
Bank of the Sierra	11.73%	12.00%
Minimum requirement for "Well-Capitalized" institutions	5.00%	5.00%
Minimum regulatory requirement	4.00%	4.00%
Common Equity Tier 1 Capital Ratio
Sierra Bancorp and subsidiary	$ 228,786	$ 205,055
Minimum requirements for "Well-Capitalized" institutions	91,477	83,276
Minimum regulatory requirement	$ 63,330	$ 57,653
Bank of the Sierra	16.26%	16.01%
Minimum requirements for "Well-Capitalized" institutions	6.50%	6.50%
Minimum regulatory requirement	4.50%	4.50%
Tier 1 Risk-Based Capital Ratio
Sierra Bancorp and subsidiary	$ 228,786	$ 205,055
Minimum requirement for "Well-Capitalized" institutions	112,587	102,494
Minimum regulatory requirement	$ 84,441	$ 76,870
Bank of the Sierra	16.26%	16.01%
Minimum requirement for "Well-Capitalized" institutions	8.00%	8.00%
Minimum regulatory requirement	6.00%	6.00%
Total Risk-Based Capital Ratio
Sierra Bancorp and subsidiary	$ 238,831	$ 215,794
Minimum requirement for "Well-Capitalized" institutions	140,734	128,117
Minimum regulatory requirement	$ 112,587	$ 102,494
Bank of the Sierra	16.97%	16.84%
Minimum requirement for "Well-Capitalized" institutions	10.00%	10.00%
Minimum regulatory requirement	8.00%	8.00%

BENEFIT PLANS (Narrative) (Deta

BENEFIT PLANS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Pension and Other Postretirement Benefit Contributions, Total	$ 5,079,000	$ 5,213,000
Pension and Other Postretirement Benefit Expense, Total	141,000	345,000	$ 320,000
Defined Benefit Plan, Benefits Paid	$ 275,000	$ 291,000	$ 112,000
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%	75.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 623,000	$ 543,000	$ 477,000
Former Executive [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension and Other Postretirement Benefit Expense, Total	0	0	0
Defined Benefit Plan, Benefits Paid	0	0	$ 83,000
Premium Life Insurance Policies [Member]
Defined Benefit Plan Disclosure [Line Items]
Cash Surrender Value of Life Insurance	38,330,136	39,275,000
Deferred Compensation Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Cash Surrender Value of Life Insurance	$ 5,375,608	$ 4,865,000

NON-INTEREST REVENUE (Schedule

NON-INTEREST REVENUE (Schedule of Other Nonoperating Income (Expense)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Included in other income:
Loss on limited partnerships	$ (944)	$ (1,058)	$ (1,161)
Dividends on Equity Investments	1,007	934	453
Other	3,338	2,627	2,408
Total other non-interest income	$ 3,401	$ 2,503	$ 1,700

OTHER NON-INTEREST EXPENSE (Sch

OTHER NON-INTEREST EXPENSE (Schedule of Other Non-interest Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	$ 20,424	$ 18,832	$ 15,035
Legal, audit and professional [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	2,530	2,055	2,136
Data processing [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	3,607	3,426	2,716
Advertising and promotion [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	2,386	2,319	2,205
Deposit services [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	3,737	3,182	2,587
Stationery and supplies [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	1,425	1,296	1,192
Telephone and data communication [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	1,552	1,857	1,283
Loan and credit card processing [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	635	891	1,113
Foreclosed assets expense (income), net [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	657	153	(1,420)
Postage [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	997	923	775
Other [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	1,757	1,663	1,230
Assessments [Member]
Components Of Other Expenses [Line Items]
Other Nonoperating Income (Expense), Total	$ 1,141	$ 1,067	$ 1,218

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deposit From Related Party	$ 3,780,000	$ 6,464,000

RELATED PARTY TRANSACTIONS (Sum

RELATED PARTY TRANSACTIONS (Summary of Aggregate Activity involving Related Party Borrowers) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Balance, beginning of year	$ 2,784	$ 3,188	$ 3,742
Disbursements	16,939	5,652	11,850
Amounts repaid	(17,470)	(6,056)	(12,404)
Balance, end of year	2,253	2,784	3,188
Undisbursed commitments to related parties	$ 2,559	$ 2,121	$ 2,272

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, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 530,083	$ 507,582
States and Political Subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	114,193	102,183
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	530,083	507,582
Other-than-temporary impairment losses on equity securities	0	0
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	114,193	102,183
Other-than-temporary impairment losses on equity securities	0	0
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	26,468	29,042
Other-than-temporary impairment losses on equity securities	0	0
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	387,876	375,061
Other-than-temporary impairment losses on equity securities	0	0
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	1,546	1,296
Other-than-temporary impairment losses on equity securities	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	1,546	1,296
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	1,546	1,296
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	528,537	506,286
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	114,193	102,183
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	26,468	29,042
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	387,876	375,061
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
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [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] | 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 Liabi109

FAIR VALUE (Assets and Liabilities Measured at Fair Market Value a Non-Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	$ 2,225	$ 3,193
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	406	3,829
Foreclosed assets	2,225	3,193
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	406	3,829
Foreclosed assets	2,225	3,193
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 VALUE110

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS (Carrying Amount and Estimated Fair Values of Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financial Assets:
Securities available for sale	$ 530,083	$ 507,582
Fair Value, Inputs, Level 1 [Member]
Deposits:
Qualified affordable housing projects capital commitment		0
Fair Value, Inputs, Level 2 [Member]
Financial Assets:
Investment in qualified affordable housing projects		4,862
Deposits:
Qualified affordable housing projects capital commitment		0
Carrying Amount [Member]
Financial Assets:
Cash and cash equivalents	120,442	48,623
Securities available for sale	530,083	507,582
Loans and leases held for investment	1,255,348	1,120,773
Collateral dependent impaired loans	406	3,829
Cash surrender value of life insurance policies	43,706	44,140
Other investments	8,506	7,546
Investment in qualified affordable housing projects	6,811	4,862
Investment in limited partnership	1,264	1,355
Accrued interest receivable	6,354	5,808
Deposits:
Non-interest-bearing	524,552	432,251
Interest-bearing	1,170,919	1,032,377
Fed funds purchased and Repurchase agreements	8,094	9,405
Short-term borrowings	65,000	75,300
Long-term borrowings		2,000
Subordinated debentures	34,410	30,928
Qualified affordable housing projects capital commitment	1,868	0
Limited partnership capital commitment	663	795
Accrued interest payable	188	116
Fair Value [Member]
Financial Assets:
Cash and cash equivalents	120,442	48,623
Securities available for sale	530,083	507,582
Loans and leases held for investment	1,266,447	1,136,386
Collateral dependent impaired loans	406	3,829
Cash surrender value of life insurance policies	43,706	44,140
Other investments	8,506	7,546
Investment in qualified affordable housing projects	6,811	4,862
Investment in limited partnership	1,264	1,355
Accrued interest receivable	6,354	5,808
Deposits:
Non-interest-bearing	524,552	432,251
Interest-bearing	1,171,188	1,032,547
Fed funds purchased and Repurchase agreements	8,094	9,405
Short-term borrowings	65,000	75,300
Long-term borrowings		2,001
Subordinated debentures	22,633	7,383
Qualified affordable housing projects capital commitment	1,868	0
Limited partnership capital commitment	663	795
Accrued interest payable	188	116
Fair Value [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Assets:
Cash and cash equivalents	120,442	48,623
Securities available for sale	1,546	1,296
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 qualified affordable housing projects	0	0
Investment in limited partnership	0	0
Accrued interest receivable	0	0
Deposits:
Non-interest-bearing	524,552	432,251
Interest-bearing	0	0
Fed funds purchased and Repurchase agreements	0	0
Short-term borrowings	0	0
Long-term borrowings		0
Subordinated debentures	0	0
Qualified affordable housing projects capital commitment	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	528,537	506,286
Loans and leases held for investment	1,266,447	1,136,386
Collateral dependent impaired loans	406	3,829
Cash surrender value of life insurance policies	43,706	44,140
Other investments	8,506	7,546
Investment in qualified affordable housing projects	6,811
Investment in limited partnership	1,264	1,355
Accrued interest receivable	6,354	5,808
Deposits:
Non-interest-bearing	0	0
Interest-bearing	1,171,188	1,032,547
Fed funds purchased and Repurchase agreements	8,094	9,405
Short-term borrowings	65,000	75,300
Long-term borrowings		2,001
Subordinated debentures	22,633	7,383
Qualified affordable housing projects capital commitment	1,868
Limited partnership capital commitment	663	795
Accrued interest payable	188	116
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 qualified affordable housing projects	0	0
Investment in limited partnership	0	0
Accrued interest receivable	0	0
Deposits:
Non-interest-bearing	0	0
Interest-bearing	0	0
Fed funds purchased and Repurchase agreements	0	0
Short-term borrowings	0	0
Long-term borrowings		0
Subordinated debentures	0	0
Qualified affordable housing projects capital commitment	0	0
Limited partnership capital commitment	0	0
Accrued interest payable	$ 0	$ 0

DISCLOSURES ABOUT FAIR VALUE111

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS (Off-balance-sheet financial instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Commitments to Extend Credit [Member]
Off-balance-sheet financial instruments:
Notional Amount	$ 463,923	$ 354,890
Standby Letters of Credit [Member]
Off-balance-sheet financial instruments:
Notional Amount	$ 8,582	$ 16,654

BUSINESS COMBINATIONS (Narrativ

BUSINESS COMBINATIONS (Narrative) (Details) - USD ($)	Jul. 09, 2016	Jul. 08, 2016	Nov. 14, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Business Combination, Acquisition Related Costs				$ 2,411,000	$ 101,000	$ 2,070,000
Goodwill				8,268,000	6,908,000	$ 6,908,000	$ 5,544,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total				1,075,000
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			$ 15,338,000
Share Price			$ 6
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Loans Fair Value			$ 61,435,000
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Loans Gross Contractual Amounts Receivable			71,471,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets Noncurrent			2,300,000
Payments to Acquire Businesses, Gross			15,338,000
Goodwill			1,364,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total			1,075,000
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
Coast National Bancorp [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Business Combination, Consideration Transferred, Total	$ 13,485,000	$ 13,485,000
Business Combination, Acquisition Related Costs				$ 2,411,000	$ 0
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Loans Fair Value		91,429,000
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Loans Gross Contractual Amounts Receivable		94,242,097
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets Noncurrent		219,000
Payments to Acquire Businesses, Gross		$ 3,280,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		599,226
Goodwill		$ 1,360,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		$ 1,827,000

BUSINESS COMBINATIONS (Summary

BUSINESS COMBINATIONS (Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed) (Details) - USD ($)	Jul. 09, 2016	Jul. 08, 2016	Nov. 14, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Recognized amounts of identifiable assets acquired and liabilities assumed
Core deposit intangibles				$ 1,075,000
Goodwill				$ 8,268,000	$ 6,908,000	$ 6,908,000	$ 5,544,000
Santa Clara Valley Bank [Member]
Consideration
Cash			$ 15,338,000
Equity Instruments			0
Fair value of total consideration transferred			15,338,000
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents			15,852,000
Securities			44,187,000
Federal Home Loan Bank stock			860,000
Loans			61,573,000
Premises and equipment			1,188,000
Core deposit intangibles			1,075,000
Other assets			5,719,000
Total assets acquired			130,454,000
Deposits			108,272,000
Federal Home Loan Bank advances			8,000,000
Other liabilities			208,000
Total liabilities assumed			116,480,000
Total identifiable net assets			13,974,000
Goodwill			1,364,000
Fair value of total consideration transferred			$ 15,338,000
Coast National Bancorp [Member]
Consideration
Cash		$ 3,280,000
Equity Instruments		10,205,000
Fair value of total consideration transferred	$ 13,485,000	13,485,000
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents		18,931,000
Securities		23,363,000
Federal Home Loan Bank stock		561,000
Federal Reserve Bank stock		496,000
Loans		94,264,000
Premises and equipment		5,844,000
Core deposit intangibles		1,827,000
Other assets		2,504,000
Total assets acquired		147,790,000
Deposits		129,038,000
Trust Preferred Securities		3,422,000
Other liabilities		3,205,000
Total liabilities assumed		135,665,000
Total identifiable net assets		12,125,000
Goodwill		1,360,000
Fair value of total consideration transferred	$ 13,485,000	$ 13,485,000

BUSINESS COMBINATIONS (Schedule

BUSINESS COMBINATIONS (Schedule of Pro Forma Financial Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pro forma financial information
Net interest income	$ 67,877	$ 60,126	$ 56,095
Net income	$ 16,589	$ 18,067	$ 13,792
Basic earnings per share	$ 1.23	$ 1.34	$ 0.99
Diluted earnings per share	$ 1.22	$ 1.33	$ 0.98

QUALIFIED AFFORDABLE HOUSING115

QUALIFIED AFFORDABLE HOUSING PROJECT INVESTMENTS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Amortization Method Qualified Affordable Housing Project Investments	$ 4,943,000	$ 4,862,000
Amortization Method Qualified Affordable Housing Project Investments, Amortization	944,000	900,000
Affordable Housing Tax Credits and Other Tax Benefits, Amount	685,000	770,000
Qualified Affordable Housing Project Investments, Commitment	$ 1,900,000	$ 0

PARENT ONLY CONDENSED FINANC116

PARENT ONLY CONDENSED FINANCIAL STATEMENTS (Schedule of Condensed Balance Sheet) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Cash and due from banks	$ 79,087	$ 46,627
Other assets	40,699	38,569
Total Assets	2,032,873	1,796,537
Liabilities:
Other liabilities	24,020	23,936
Total liabilities	1,826,995	1,606,197
Shareholders’ equity:
Common stock	72,626	62,404
Retained Earnings	132,180	122,701
Accumulated other comprehensive income, net of taxes	(1,760)	2,546
Total shareholders’ equity	205,878	190,340	$ 187,091	$ 181,674
Total liabilities and shareholders' equity	2,032,873	1,796,537
Parent [Member]
ASSETS
Cash and due from banks	3,886	2,222
Investment in other securities	1,480	1,264
Other assets	16	13
Total Assets	242,586	221,869
Liabilities:
Other liabilities	2,298	601
Subordinated debentures	34,410	30,928
Total liabilities	36,708	31,529
Shareholders’ equity:
Common stock	75,458	65,093
Retained Earnings	132,180	122,701
Accumulated other comprehensive income, net of taxes	(1,760)	2,546
Total shareholders’ equity	205,878	190,340
Total liabilities and shareholders' equity	242,586	221,869
Parent [Member] | Subsidiaries [Member]
ASSETS
Investments	236,059	217,442
Parent [Member] | Trust Subsidiaries [Member]
ASSETS
Investments	$ 1,145	$ 928

PARENT ONLY CONDENSED FINANC117

PARENT ONLY CONDENSED FINANCIAL STATEMENTS (Schedule of Condensed Income Statement) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income:
Dividend from Subsidiary									$ 40	$ 19	$ 90
Gain on sale of securities									223	666	667
Expense
Salaries and employee benefits									27,452	24,871	22,926
Income before income taxes	$ 8,406	$ 5,777	$ 6,054	$ 6,130	$ 8,099	$ 6,853	$ 6,921	$ 5,265	26,367	27,138	21,431
Income tax benefit	$ 2,889	$ 1,848	$ 1,968	$ 2,095	$ 2,737	$ 2,443	$ 2,364	$ 1,527	8,800	9,071	6,191
Comprehensive income									13,261	16,306	19,118
Parent [Member]
Income:
Dividend from Subsidiary									16,500	12,500	15,500
Gain on sale of securities									58	506	238
Other operating income									3	19	80
Total Income									16,561	13,025	15,818
Expense
Salaries and employee benefits									404	365	347
Other expenses									1,857	1,344	1,195
Total expenses									2,261	1,709	1,542
Income before income taxes									14,300	11,316	14,276
Income tax benefit									(926)	(502)	(690)
Income before equity in undistributed income of subsidiary									15,226	11,818	14,966
Equity in undistributed income of subsidiary									2,341	6,249	274
Comprehensive income									$ 17,567	$ 18,067	$ 15,240

PARENT ONLY CONDENSED FINANC118

PARENT ONLY CONDENSED FINANCIAL STATEMENTS (Schedule of Condensed Cash Flow Statement) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net Income	$ 5,517	$ 3,929	$ 4,086	$ 4,035	$ 5,362	$ 4,410	$ 4,557	$ 3,738	$ 17,567	$ 18,067	$ 15,240
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sale of securities									(223)	(666)	(667)
Increase (decrease) in other assets									(3,442)	1,085	5,873
Increase (decrease) in other liabilities									(621)	758	3,453
Tax benefit from equity based compensation									(43)	0	(33)
Cash flows from investing activities:
Purchases of securities									(138,675)	(136,459)	(150,515)
Sales of securities									39,568	39,831	29,452
Cash flows from financing activities:
Stock options exercised									543	380	1,300
Repurchase of common stock									(2,259)	(7,956)	(10,183)
Dividends paid									(6,506)	(5,662)	(4,775)
Increase (decrease) in cash and due from banks									71,819	(1,472)	(27,911)
Cash and cash equivalents, beginning of year				48,623				50,095	48,623	50,095	78,006
Cash and cash equivalents, end of year	120,442				48,623				120,442	48,623	50,095
Parent [Member]
Cash flows from operating activities:
Net Income									17,567	18,067	15,240
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed net income of subsidiary									(2,341)	(6,249)	(274)
Gain on sale of securities									(58)	(506)	(238)
Increase (decrease) in other assets									(220)	0	325
Increase (decrease) in other liabilities									20	96	(71)
Tax benefit from equity based compensation									0	0	0
Net cash provided for operating activities									14,968	11,408	14,982
Cash flows from investing activities:
Purchases of securities									0	0	(37)
Sales of securities									170	1,104	402
Cash paid from acquisitions, net									(2,994)	0	0
Net cash provided by investing activities									(2,824)	1,104	365
Cash flows from financing activities:
Change in other borrowings									(2,365)	0	0
Stock options exercised									649	526	1,075
Repurchase of common stock									(2,258)	(7,955)	(10,183)
Dividends paid									(6,506)	(5,662)	(4,775)
Net cash used in by financing activities									(10,480)	(13,091)	(13,883)
Increase (decrease) in cash and due from banks									1,664	(579)	1,464
Cash and cash equivalents, beginning of year				$ 2,222				$ 2,801	2,222	2,801	1,337
Cash and cash equivalents, end of year	$ 3,886				$ 2,222				$ 3,886	$ 2,222	$ 2,801

CONDENSED QUARTERLY RESULTS 119

CONDENSED QUARTERLY RESULTS OF OPERATIONS (Schedule of Quarterly Results of Operations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effect Of Quarterly Financial Information [Line Items]
Interest income	$ 18,745	$ 17,794	$ 15,934	$ 16,032	$ 16,163	$ 15,524	$ 15,669	$ 15,351	$ 68,505	$ 62,707	$ 55,121
Interest expense	980	887	739	717	650	647	651	633	3,323	2,581	2,796
Net interest income	17,765	16,907	15,195	15,315	15,513	14,877	15,018	14,718	65,182	60,126	52,325
Provision for loan and lease losses	0	0	0	0	0	0	0	0	0	0	350
Non-interest income	5,379	4,991	4,574	4,294	4,793	4,261	4,654	4,007	19,238	17,715	15,831
Non-interest expense	14,738	16,121	13,715	13,479	12,207	12,285	12,751	13,460	58,053	50,703	46,375
Net income before taxes	8,406	5,777	6,054	6,130	8,099	6,853	6,921	5,265	26,367	27,138	21,431
Provision for taxes	2,889	1,848	1,968	2,095	2,737	2,443	2,364	1,527	8,800	9,071	6,191
Net income	$ 5,517	$ 3,929	$ 4,086	$ 4,035	$ 5,362	$ 4,410	$ 4,557	$ 3,738	$ 17,567	$ 18,067	$ 15,240
Diluted earnings per share	$ 0.40	$ 0.28	$ 0.31	$ 0.30	$ 0.40	$ 0.33	$ 0.33	$ 0.27	$ 1.29	$ 1.33	$ 1.08
Cash dividend per share	$ 0.12	$ 0.12	$ 0.12	$ 0.12	$ 0.11	$ 0.11	$ 0.10	$ 0.10