First Western Financial (MYFW) 10-Q 5 May 23 2023 Q1 Quarterly report Financial data

COVER PAGE

COVER PAGE - shares	3 Months Ended
	Mar. 31, 2023	May 02, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	001-38595
Entity Registrant Name	FIRST WESTERN FINANCIAL, INC.
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	37-1442266
Entity Address, Address Line One	1900 16th Street
Entity Address, Postal Zip Code	80202
City Area Code	303
Local Phone Number	531.8100
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	MYFW
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,537,688
Entity Central Index Key	0001327607
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Address, Address Line Two	Suite 1200
Entity Address, City or Town	Denver
Entity Address, State or Province	CO

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Cash and cash equivalents:
Cash and due from banks	$ 6,920	$ 4,926
Interest-bearing deposits in other financial institutions	288,147	191,586
Total cash and cash equivalents	295,067	196,512
Held-to-maturity securities, at amortized cost, net of allowance for credit losses of $71 and $0, (fair value of $73,570 and $74,718, respectively)	79,565	81,056
Correspondent bank stock, at cost	13,222	7,110
Mortgage loans held for sale, at fair value	9,873	8,839
Loans held for sale	0	1,965
Loans (includes $20,807 and $23,321 measured at fair value, respectively)	2,469,038	2,469,413
Allowance for credit losses	(19,843)	(17,183)
Loans, net	2,449,195	2,452,230
Premises and equipment, net	25,383	25,118
Accrued interest receivable	10,976	10,445
Accounts receivable	4,713	4,873
Other receivables	2,396	1,973
Goodwill and other intangible assets, net	32,040	32,104
Deferred tax assets, net	6,792	6,914
Company-owned life insurance	16,242	16,152
Other assets	23,043	21,457
Total assets	2,968,507	2,866,748
Deposits:
Noninterest-bearing	545,064	583,092
Interest-bearing	1,846,863	1,822,137
Total deposits	2,391,927	2,405,229
Borrowings:
Federal Home Loan Bank and Federal Reserve borrowings	261,385	146,886
Subordinated notes	52,167	52,132
Accrued interest payable	1,786	1,125
Other liabilities	21,420	20,512
Total liabilities	2,728,685	2,625,884
Shareholders' Equity
Preferred stock - no par value; 10,000,000 shares authorized; 0 issued and outstanding	0	0
Common stock - no par value; 90,000,000 shares authorized; 9,507,564 and 9,495,440 shares issued and outstanding as of March 31, 2023 and December 31, 2022, respectively	0	0
Additional paid-in capital	191,901	190,494
Retained earnings	49,637	51,887
Accumulated other comprehensive loss	(1,716)	(1,517)
Total shareholders’ equity	239,822	240,864
Total liabilities and shareholders’ equity	$ 2,968,507	$ 2,866,748

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Fair Value	$ 73,570	$ 74,718
Allowance for credit losses	71	0
Loan measured at fair value	$ 20,807	$ 23,321
Preferred Stock, par value (in dollars per share)	$ 0	$ 0
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value (in dollars per share)	$ 0	$ 0
Common Stock, shares authorized	90,000,000	90,000,000
Common Stock, shares issued	9,507,564	9,495,440
Common Stock, shares outstanding	9,507,564	9,495,440

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Interest and dividend income:
Loans, including fees	$ 32,080	$ 19,287
Loans accounted for under the fair value option	427	0
Investment securities	629	337
Interest-bearing deposits in other financial institutions	1,403	232
Dividends, restricted stock	173	20
Total interest and dividend income	34,712	19,876
Interest expense:
Deposits	13,092	943
Other borrowed funds	2,060	438
Total interest expense	15,152	1,381
Net interest income	19,560	18,495
Less: (Release) provision for credit losses	(310)	210
Net interest income, after (release) provision for credit losses	19,870	18,285
Non-interest income:
Trust and investment management fees	4,635	5,166
Net gain on mortgage loans	1,019	2,303
Net loss on loans held for sale	(178)	0
Bank fees	592	671
Risk management and insurance fees	127	109
Income on company-owned life insurance	90	86
Net gain on equity interests	0	1
Net loss on loans accounted for under the fair value option	(543)	0
Unrealized gain/(loss) recognized on equity securities	10	(32)
Other	67	85
Total non-interest income	5,819	8,389
Total income before non-interest expense	25,689	26,674
Non-interest expense:
Salaries and employee benefits	13,098	12,058
Occupancy and equipment	1,914	1,882
Professional services	1,923	1,526
Technology and information systems	832	1,046
Data processing	1,139	1,187
Marketing	391	557
Amortization of other intangible assets	64	77
Net (gain)/loss on assets held for sale	0	(1)
Other	1,167	1,026
Total non-interest expense	20,528	19,358
Income before income taxes	5,161	7,316
Income tax expense	1,341	1,792
Net income available to common shareholders	$ 3,820	$ 5,524
Earnings per common share:
Basic (in USD per share)	$ 0.40	$ 0.59
Diluted (in USD per share)	$ 0.39	$ 0.57

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 3,820	$ 5,524
Other comprehensive income/(loss) items:
Unrealized losses on available-for-sale securities	0	(2,591)
Income tax effect	0	638
Amortization of net unrealized loss for the reclassification of available-for-sale securities transferred to held-to-maturity included in interest income	91	0
Income tax effect	(22)	0
Unrealized loss on cash flow hedge	(268)	0
Total other comprehensive loss items	(199)	(1,953)
Comprehensive income	$ 3,621	$ 3,571

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands		Total	Cumulative adjustment for day one adoption of ASC 326, net of tax	[1]	Balance at January 1, 2023 (as adjusted for adoption of ASU 2016-13)	Shares Common Stock	Shares Common Stock Balance at January 1, 2023 (as adjusted for adoption of ASU 2016-13)	Additional Paid-In Capital	Additional Paid-In Capital Balance at January 1, 2023 (as adjusted for adoption of ASU 2016-13)	Retained Earnings	Retained Earnings Cumulative adjustment for day one adoption of ASC 326, net of tax	[1]	Retained Earnings Balance at January 1, 2023 (as adjusted for adoption of ASU 2016-13)	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2023 (as adjusted for adoption of ASU 2016-13)
Balance at Beginning (in shares) at Dec. 31, 2021						9,419,271
Balance at Beginning at Dec. 31, 2021		$ 219,041						$ 188,629		$ 30,189				$ 223
Increase (Decrease) in Stockholders' Equity
Net income		5,524								5,524
Other comprehensive loss, net of tax		(1,953)												(1,953)
Settlement of share awards (in shares)						8,225
Settlement of share awards		(131)						(131)
Options exercised (in shares)						2,511
Options exercised		58						58
Stock-based compensation		727						727
Balance at Ending (in shares) at Mar. 31, 2022						9,430,007
Balance at Ending at Mar. 31, 2022		223,266						189,283		35,713				(1,730)
Balance at Beginning (in shares) at Dec. 31, 2021						9,419,271
Balance at Beginning at Dec. 31, 2021		219,041						188,629		30,189				223
Balance at Ending (in shares) at Dec. 31, 2022						9,495,440	9,495,440
Balance at Ending at Dec. 31, 2022		$ 240,864	$ (5,319)		$ 235,545			190,494	$ 190,494	51,887	$ (5,319)		$ 46,568	(1,517)	$ (1,517)
Increase (Decrease) in Stockholders' Equity
Accounting Standards Update [Extensible Enumeration]		Accounting Standards Update 2016-13
Net income		$ 3,820								3,820
Other comprehensive loss, net of tax		(199)												(199)
Dissolution of RSI entity(1)	[1]	0						751		(751)
Settlement of share awards (in shares)						6,364
Settlement of share awards		(51)						(51)
Options exercised (in shares)						5,760
Options exercised		115						115
Stock-based compensation		592						592
Balance at Ending (in shares) at Mar. 31, 2023						9,507,564
Balance at Ending at Mar. 31, 2023		$ 239,822						$ 191,901		$ 49,637				$ (1,716)
[1] Refer to Note 1 - Organization and Summary of Significant Accounting Policies for further information.

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities
Net income	$ 3,820	$ 5,524
Adjustments to reconcile net income to net cash provided by/(used in) operating activities:
Net amortization of investment securities	2	27
Stock dividends received on correspondent bank stock	(173)	(19)
(Release) provision for credit losses	(310)	210
Net loss on loans held for sale	178	0
Net gain on mortgage loans	(1,019)	(2,303)
Origination of mortgage loans held for sale	(54,073)	(191,081)
Proceeds from mortgage loans	54,120	190,528
Depreciation and amortization	582	549
Net (accretion)/amortization of purchase accounting adjustments	142	(452)
Deferred income tax expense	310	14
Increase in cash surrender value of company-owned life insurance	(90)	(86)
Stock-based compensation	592	727
Change in fair value of equity securities	(10)	32
Change in fair value of loans accounted for under the fair value option	543	0
Change in fair value of loans held for sale	(466)	(667)
Net changes in operating assets and liabilities:
Change in accounts receivable	164	288
Change in accrued interest receivable and other assets	(565)	(1,623)
Change in accrued interest payable and other liabilities	(2,772)	(3,183)
Net cash provided by/(used in) operating activities	975	(1,515)
Activity in available-for-sale securities:
Maturities, prepayments, and calls	0	3,218
Purchases	0	(9,000)
Activity in held-to-maturity securities:
Maturities, prepayments, and calls	1,510	0
Purchases of correspondent bank stock	(16,324)	0
Redemption of correspondent bank stock	10,385	986
Contributions to low-income housing tax credit investments	0	(214)
Loan and note receivable originations and principal collections, net	(37,897)	31,329
Purchases of premises and equipment	(795)	(45)
Proceeds from loans held for sale previously classified as loans held for investment	40,602	0
Purchases of loans	(1,162)	(6,380)
Net cash (used in)/provided by investing activities	(3,681)	19,894
Cash flows from financing activities
Net change in deposits	(13,302)	66,438
Payments to Federal Home Loan Bank borrowings	(650,401)	0
Proceeds from Federal Home Loan Bank borrowings	578,902	0
Payments to Federal Reserve borrowings	(105,494)	(11,053)
Proceeds from Federal Reserve borrowings	291,492	0
Payments on subordinated notes	0	(6,575)
Proceeds from the exercise of stock options	115	58
Settlement of share awards	(51)	(131)
Net cash provided by financing activities	101,261	48,737
Net change in cash and cash equivalents	98,555	67,116
Cash and cash equivalents, beginning of year	196,512	386,983
Cash and cash equivalents, end of period	295,067	454,099
Supplemental cash flow information:
Interest paid on deposits and borrowed funds	14,491	1,424
Income tax (refund) payment	(12)	0
Cash paid for lease liabilities	816	1,462
Supplemental noncash disclosures:
Transfer of loans held for investment to loans held for sale	39,221	0
CECL adoption	5,319	0
RSI dissolution	751	0
Change in unrealized loss on available-for-sale securities	$ 0	$ (2,591)

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Business and Basis of Presentation : The condensed consolidated financial statements include the accounts of First Western Financial, Inc. ("FWFI"), incorporated in Colorado on July 18, 2002, and its direct and indirect wholly-owned subsidiaries listed below (collectively referred to as the "Company," "we," "us," or "our"). FWFI is a bank holding company with financial holding company status registered with the Board of Governors of the Federal Reserve System. FWFI wholly owns the following subsidiary: First Western Trust Bank (the "Bank"). The Bank wholly owns First Western Merger Corporation ("Merger Corp"), which is therefore indirectly wholly-owned by FWFI. RRI, LLC ("RRI"), which was wholly owned by the Bank, was dissolved on February 3, 2023. Ryder, Stilwell Inc. ("RSI"), which was wholly owned by FWFI, was dissolved on March 21, 2023. The Company provides a fully-integrated suite of wealth management services including: private banking, personal trust, investment management, mortgage loans, and institutional asset management services to individual and corporate clients principally in Colorado (metro Denver, Aspen, Boulder, Fort Collins, and Vail Valley), Arizona (Phoenix and Scottsdale), California (Century City), Montana (Bozeman), and Wyoming (Jackson, Pinedale, and Rock Springs). The Company’s revenues are generated from its full range of product offerings as noted above, but principally from net interest income (the interest income earned on the Bank’s assets net of funding costs), fee-based wealth advisory, investment management, asset management and personal trust services, and net gains earned on mortgage loans. The condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. The December 31, 2022 condensed consolidated balance sheet has been derived from the audited financial statements for the year ended December 31, 2022. In the opinion of management, all adjustments that were recurring in nature and considered necessary have been included for fair presentation of the Company’s financial position and results of operations. Operating results for the three months ended March 31, 2023 are not necessarily indicative of results that may be expected for the full year ending December 31, 2023. In preparing the condensed consolidated financial statements, the Company is required to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could be significantly different from those estimates. The condensed consolidated financial statements and notes should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 as filed with the SEC. Consolidation : The Company’s policy is to consolidate all majority-owned subsidiaries in which it has a controlling financial interest and variable-interest entities where the Company is deemed to be the primary beneficiary. All material intercompany accounts and transactions have been eliminated in consolidation. Business Combinations and Divestitures : Business combinations are accounted for under the acquisition method of accounting. Under the acquisition method of accounting, the total consideration transferred in connection with the acquisition is allocated to the tangible and intangible assets acquired, liabilities assumed, and any non-controlling interest in the acquired entity based on fair values. Goodwill acquired in connection with business combinations represents the excess of consideration transferred over the net tangible and identifiable intangible assets acquired. Certain assumptions and estimates are used in evaluating the fair value of assets acquired and liabilities assumed. These estimates may be affected by factors, such as changing market conditions or changes in government regulations. Use of Estimates : To prepare financial statements in conformity with GAAP, management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the condensed consolidated financial statements and the disclosures provided, and actual results could differ. Information available which could affect these judgments include, but are not limited to, changes in interest rates, changes in the performance of the economy, and changes in the financial condition of borrowers. Material estimates that are particularly susceptible to significant change include: the determination of the allowance for credit losses, the evaluation of goodwill impairment, and the fair value of certain financial instruments. Concentration of Credit Risk : Most of the Company’s lending activity is to clients located in and around metro Denver, Aspen, Fort Collins, and Vail, Colorado; Phoenix and Scottsdale, Arizona; Bozeman, Montana; and Jackson, Wyoming. The Company does not believe it has significant concentrations in any one industry or customer. As of March 31, 2023 and December 31, 2022, 79.5% and 77.9%, respectively, of the Company’s loan portfolio was secured by real estate collateral. Declines in real estate values in the primary markets the Company operates in could negatively impact the Company. Derivatives : At the inception of a derivative contract, the Company designates the derivative as one of three types based on the Company’s intentions and belief as to likely effectiveness of a hedge. These three types are as follows: • Fair Value Hedge: a hedge of the fair value of a recognized asset or liability or an unrecognized firm commitment. For a fair value hedge, the gain or loss on the derivative, as well as the offsetting loss or gain on the hedged item attributable to the hedged risk, are recognized in current earnings as fair values change. • Cash Flow Hedge: a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability. For a cash flow hedge, the gain or loss on the derivative is reported in other comprehensive income and is reclassified into earnings in the same periods during which the hedged transactions affect earnings. • Stand-alone derivative: an instrument with no hedging designation. Changes in the fair value of derivatives that do not qualify for hedge accounting are reported currently in earnings, as non-interest income. Net cash settlements on derivatives that qualify for hedge accounting are recorded in interest income or interest expense, based on the item being hedged. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in non-interest income. Cash flows on hedges are classified in the cash flow statement in the same line as the cash flows of the items being hedged. The Company formally documents the relationship between derivatives and hedged items, as well as the risk-management objective and the strategy for undertaking hedge transactions at the inception of the hedging relationship. The Company also formally assesses, both at the hedge’s inception and on an ongoing basis, whether the derivative instruments that are used are highly effective in offsetting changes in fair values or cash flows of the hedged items. The Company discontinues hedge accounting when it determines that the derivative is no longer effective in offsetting changes in the fair value or cash flows of the hedged item, the derivative is settled or terminates, a hedged forecasted transaction is no longer probable, a hedged firm commitments is no longer firm, or treatment of the derivative as a hedge is no longer appropriate or intended. Mortgage Banking Derivatives : Commitments to fund mortgage loans, interest rate lock commitments ("IRLC"), and forward sale commitments ("FSC"), to be sold in the secondary market for the future delivery of these loans are accounted for as free standing derivatives. The fair value of the IRLC is recorded at the time the commitment to fund the mortgage loan is executed and is adjusted for the expected exercise of the commitment before the loan is funded. The Company sells mortgage loans to third party investors at the best execution available which includes best efforts, mandatory, and bulk bids. Loans committed under mandatory or bulk bid are considered FSC and qualify as financial derivatives. Fair values of these mortgage derivatives are estimated based on the change in the loan pricing from the date of the commitment to the period end date for any unsettled commitments. Changes in the fair values of these derivatives are included in the Net gain on mortgage loans line of the Condensed Consolidated Statements of Income. In order to manage the interest rate risk on our uncommitted IRLC and mortgage loans held for sale pipeline, the Company enters into mortgage derivative financial instruments called To Be Announced ("TBA"), which we refer to as forward commitments. TBA agreements are forward contracts to purchase mortgage backed securities ("MBS") that will be issued by a US Government Sponsored Enterprise. The Bank purchases or sells these derivatives to offset the changes in value of our mortgage loans held for sale and IRLC adjusted pipeline where we have exposure to interest rate volatility. Changes in the fair values of these derivatives are included in the Net gain on mortgage loans line of the Condensed Consolidated Statements of Income. Revenue Recognition : In accordance with the Financial Accounting Standards Board ("FASB"), Revenue Contracts with Customers ("Topic 606"), trust and investment management fees are earned by providing trust and investment services to customers. The Company’s performance obligation under these contracts is satisfied over time as the services are provided. Fees are recognized monthly based on the average monthly value of the assets under management and the corresponding fee rate based on the terms of the contract. Receivables are recorded on the Condensed Consolidated Balance Sheets in the Accounts receivable line item. Income related to trust and investment management fees, bank fees, and risk management and insurance fees on the Condensed Consolidated Statements of Income for the three months ended March 31, 2023 and 2022 are considered in scope of Topic 606. Transition of LIBOR to an Alternative Reference Rate : In July 2017, the United Kingdom's Financial Conduct Authority, which regulates the London Interbank Offered Rate ("LIBOR"), announced that after 2022 it will no longer persuade or compel banks to submit rates for the calculation of LIBOR. In response, the Federal Reserve Board and the Federal Reserve Bank of New York convened the Alternative Reference Rates Committee and on February 27, 2023 the Federal Reserve Board adopted a final rule establishing the Secured Overnight Financing Rate ("SOFR") as the replacement rate index for LIBOR. SOFR is based on a broad segment of the overnight Treasury repurchase market and is intended to be a measure of the cost of borrowing cash overnight collateralized by Treasury securities. On December 21, 2022, the FASB issued Accounting Standards Update (ASU) 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848. ASU 2022-06 extends the period of time financial statement preparers can utilize the reference rate reform relief guidance through December 31, 2024. Certain of the Company’s assets and liabilities are indexed to LIBOR, with exposure extending beyond December 31, 2023. The Company is currently evaluating and planning for the replacement of the LIBOR benchmark interest rate, including the transition to SOFR as the replacement. In general, the transition away from LIBOR may result in increased market risk, credit risk, operational risk and business risk for the Company. The Company has developed a LIBOR transition plan, which addresses governance, risk management, legal, operational, systems, fallback language, and other aspects of planning. The company no longer originates LIBOR indexed loans and is wor king on transitioning existing LIBOR loans to SOFR. Consumer indexed loans are being managed in accordance with Interagency Guidance. Bank Term Funding Program: On March 12, 2023 in response to two large bank failures, the Federal Reserve Board announced it would make additional funding available to eligible depository institutions to help assure banks have the ability to meet the needs of depositors. The additional funding will be made available through the creation of a new Bank Term Funding Program (“BTFP”), offering loans of up to one year in length to banks, savings associations, credit unions, and other eligible depository institutions pledging U.S. Treasuries, agency debt and mortgage-backed securities, and other qualifying assets valued at par as collateral. The BTFP is meant to be an additional resource of liquidity against high-quality securities, eliminating an institutions need to quickly sell those securities in times of stress. As of March 31, 2023, the Company has pledged $29.4 million in securities under the BTFP and borrowed $32.1 million with a maturity date of March 27, 2024. The rate for the borrowing is based on the one year overnight swap rate plus 10 basis points and is fixed over the term of the advanced based on the date of the advance. See Note 7 - Borrowings for details on the Company’s borrowings. Reclassifications : Certain items in prior year financial statements were reclassified to conform to the current presentation. Such reclassifications had no impact on net income or total shareholders’ equity. Recently adopted accounting pronouncements : The following reflects recent accounting pronouncements that were adopted by the Company since the end of the Company’s fiscal year ended December 31, 2022. On January 1, 2023, the Company adopted ASU 2016-13, Financial Instruments—Credit Losses (Topic 326) ("ASU 2016-13"). ASU 2016-13 replaces the incurred loss model with an expected loss model, which is referred to as the current expected credit loss ("CECL") model. The CECL model is applicable to the measurement of credit losses on the financial assets measured at amortized cost, including loan receivables, held-to-maturity debt securities, and reinsurance receivables. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments) and net investments in leases recognized by a lessor. ASU 2016-13 was set to be effective for most public companies on January 1, 2020. However, at the October 16, 2019 FASB meeting, the FASB voted unanimously to delay the effective date of CECL adoption for smaller reporting companies ("SRCs") to January 1, 2023. The Company adopted ASU 2016-13 on January 1, 2023 using the modified retrospective method with no adjustments to prior period comparative financial statements for all financial assets measured at amortized cost and off-balance sheet credit exposure as well as held to maturity securities. In accordance with the standard, management did not reassess whether modifications to individual acquired financial assets accounted for in pools were troubled debt restructurings as of the date of adoption. Upon adoption the Company recorded a decrease to retained earnings of $5.3 million, net of tax. The total transition adjustment prior to the tax impact included $3.5 million related to allowance for credit losses on loans, $3.5 million related to off-balance sheet commitments, and $0.1 million related to held-to-maturity securities. Results for reporting periods beginning after January 1, 2023 are presented under ASU 2016-13 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The following table illustrates the day one adoption impact of ASU 2016-13 (dollars in thousands): Balance at January 1, 2023 (before adjustment) Cumulative effect adjustment amount Balance January 1, 2023 (after adjustment) Assets Allowance for credit losses: loans $ (17,183) $ (3,470) $ (20,653) Allowance for credit losses: held-to-maturity securities — (71) (71) Deferred tax assets, net 6,914 1,703 8,617 Liabilities Allowance for credit losses on off-balance sheet exposures 419 3,481 3,900 Shareholders’ Equity Retained earnings, net of tax 51,887 (5,319) 46,568 Allowance for credit losses - loans: The allowance for credit losses (“ACL”) is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The ACL excludes loans held for sale and loans accounted for under the fair value option. The Company elected to not measure an ACL for accrued interest receivables, as we write off applicable accrued interest receivable balances in a timely manner when a loan is placed on non-accrual status, in which any accrued but uncollected interest is reversed from current income. Loans are charged off against the allowance when management believes the uncollectibility of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the allowance balance using relevant available information, from internal and external sources, related to past events, current conditions, and reasonable and supportable forecasts. Actual Company and regional peer historical credit loss experience provides the basis for the estimation of expected credit losses. The Company identified and grouped portfolio segments based on risk characteristics and underlying collateral. The call code for each financial asset type was assessed and, where appropriate, expanded for certain call codes into separate segments based on risk characteristics. ACL for pooled loans are estimated using a discounted cash flow (“DCF”) methodology using the amortized cost basis (excluding interest) for all loans modeled within a performing pool of loans. The DCF analysis pairs loan-level term information, for example, maturity date, payment amount, interest rate, with top-down pool assumptions such as default rates, prepayment speeds, to produce individual expected cash flows for every instrument in the segment. The results are then aggregated to produce segment level results and reserve requirements for each segment. The quantitative DCF model also incorporates forward-looking macroeconomic information over a reasonable and supportable period of two years. Subsequent to two year period, the Company reverts to its historical loss rate and historical prepayment and curtailment speeds on a straight-line basis over a one year reversion period. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not included in the pooled loan evaluation. When management determines that foreclosure is probable, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. Qualitative adjustments to historical loss data are made based on management’s assessment of the risks that may lead to a future loan loss or differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, changes in environmental and economic conditions, or other relevant factors. Allowance for credit losses - held-to-maturity securities : Held-to maturity securities are carried at amortized cost when management has the positive intent and ability to hold them to maturity. The majority of our held-to-maturity investment portfolio consists of securities issues by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies, and have a long history of no credit losses. With respect to these securities, we consider the risk of credit loss to be zero and, therefore, we have elected the practical expedient to not record an ACL for these securities. The Company's non-government backed securities include private label CMO and MBS and bank subordinated debt. Private label refers to private institutions such as brokerage firms, banks, and home builders, that also securitize mortgages. Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type. Accrued interest receivable on held-to-maturity debt securities is excluded from the estimate of credit losses. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management classifies the held-to-maturity portfolio into the follow major security types: Corporate bonds and Corporate CMO and MBS. Allowance for credit losses - off-balance sheet credit exposures: The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted through the Provision for credit losses and is recorded in Other liabilities. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The probability of funding is based on historical utilization statistics for unfunded loan commitments. The loss rates used are calculated using the same assumptions as the associated funded balance. In March 2022, the FASB issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326); Troubled Debt Restructurings (“TDR”) and Vintage Disclosures. This ASU was effective for the Company on January 1, 2023. The amendments eliminate the TDR recognition and measurement guidance and instead require an entity to evaluate whether the modification represents a new loan or a continuation of an existing loan (consistent with accounting for other modifications). The amendments also enhance existing disclosure requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. The Company adopted ASU 2022-02 on January 1, 2023. Refer to Note 3 - Loans and the Allowance for Credit Losses for additional information on the required disclosures. Recently issued accounting pronouncements, not yet adopted : The following reflects pending pronouncements with an update to the expected impact since the end of the Company’s fiscal year ended December 31, 2022. On March 29, 2023 the FASB issued ASU 2023-02 Investments in Tax Structures which changes the accounting methodology to allow proportional amortization method to be expanded beyond investments in low income tax housing tax credits (“LIHTC”) structures. This guidance is effective January 1, 2024 and currently the Company does not have any investments that would be impacted but will evaluate as other investments are considered as early adoption is permitted. In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. This was issued to clarify the guidance in Topic 820, Fair Value Measurement, when measuring fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security and to introduce new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. The Company is currently assessing the impact of this guidance on our existing equity securities. This guidance is effective for the Company in fiscal years after December 15, 2023.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The following presents the amortized cost and fair value of securities held-to-maturity and the corresponding amounts of gross unrecognized gains and losses as of the date noted (dollars in thousands): March 31, 2023 Amortized Cost Gross Unrecognized Gains Gross Unrecognized Losses Fair Value Allowance for Credit Losses (1) Investment securities held-to-maturity: U.S. Treasury debt $ 245 $ — $ (7) $ 238 $ — Corporate bonds 23,780 — (2,674) 21,106 (71) GNMA mortgage-backed securities – residential 38,465 — (2,480) 35,985 — FNMA mortgage-backed securities – residential 6,554 — (427) 6,127 — Government CMO and MBS - commercial 6,540 12 (324) 6,228 — Corporate CMO and MBS 4,052 — (166) 3,886 — Total securities held-to-maturity $ 79,636 $ 12 $ (6,078) $ 73,570 $ (71) (1) Refer to Note 1—Organization and Summary of Significant Accounting Policies for further information on our credit loss methodology. December 31, 2022 Amortized Cost Gross Unrecognized Gains Gross Unrecognized Losses Fair Value Investment securities held-to-maturity: U.S. Treasury debt $ 243 $ — $ (9) $ 234 Corporate bonds 23,819 — (2,453) 21,366 GNMA mortgage-backed securities – residential 39,426 — (2,800) 36,626 FNMA mortgage-backed securities – residential 6,708 — (506) 6,202 Government CMO and MBS - commercial 6,786 13 (403) 6,396 Corporate CMO and MBS 4,074 — (180) 3,894 Total securities held-to-maturity $ 81,056 $ 13 $ (6,351) $ 74,718 The Company reassessed classification of investment securities and, effective April 1, 2022, elected to transfer all securities, fair valued at $58.7 million, from available-for-sale to held-to-maturity. The related unrealized loss of $2.3 million included in accumulated other comprehensive loss on April 1, 2022 remained in accumulated other comprehensive loss and is being amortized out with an offsetting entry to interest income as a yield adjustment through earnings over the remaining term of the securities. No gain or loss was recorded at the time of transfer. As of March 31, 2023, the amortized cost and estimated fair value of held-to-maturity securities have contractual maturity dates shown in the table below (dollars in thousands). Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately. March 31, 2023 Amortized Fair Due within one year $ — $ — Due between one year and five years 2,236 2,020 Due between five years and ten years 21,531 19,080 Due after ten years 258 244 Securities (CMO and MBS) 55,611 52,226 Total $ 79,636 $ 73,570 During the year ended December 31, 2022, the Company committed $6.0 million in total to two bank technology funds. During the three months ended March 31, 2023, the Company made $0.3 million in contributions to the partnerships. During the year ended December 31, 2022, the Company made $1.3 million in contributions to both partnerships and received a $0.1 million return on investment. As of March 31, 2023, the Company held a balance of $1.6 million, which is included in Other assets in the accompanying Condensed Consolidated Balance Sheets. The Company may be obligated to invest up to an additional $4.4 million in future contributions. In 2014, the Company began investing in a small business investment company ("SBIC") fund administered by the Small Business Administration. The Company made $0.2 million in contributions to the SBIC fund during the three months ended March 31, 2023. During the year ended December 31, 2022, the Company did not make any contributions to the SBIC fund and received a $0.1 million return of capital. As of March 31, 2023 and December 31, 2022, the Company held a balance of $2.2 million and $2.0 million, respectively, in the SBIC fund, which is included in Other assets in the accompanying Condensed Consolidated Balance Sheets. The Company may be obligated to invest up to an additional $0.8 million in future SBIC investments. As of March 31, 2023, securities with market values totaling $51.6 million were pledged to secure various public deposits and credit facilities of the Company, including $29.4 million pledged under the BTFP program (refer to Note 1 - Organization and Summary of Significant Accounting Policies for more information on the BTFP program). As of December 31, 2022, securities with carrying values $22.6 million were pledged to secure various public deposits and credit facilities of the Company. As of March 31, 2023 and December 31, 2022, there were no holdings of securities of any one issuer, other than the U.S. Government sponsored entities and agencies, in an amount greater than 10% of shareholders’ equity. The following presents securities with unrecognized losses aggregated by major security type and length of time in a continuous unrecognized loss position as of the date noted (dollars in thousands, before tax): Less than 12 Months 12 Months or Longer Total March 31, 2023 Fair Unrecognized Fair Unrecognized Fair Unrecognized Investment securities held-to-maturity: U.S. Treasury debt $ — $ — $ 238 $ (7) $ 238 $ (7) Corporate bonds 7,135 (643) 13,971 (2,031) 21,106 (2,674) GNMA mortgage-backed securities – residential 17,549 (593) 18,436 (1,887) 35,985 (2,480) FNMA mortgage-backed securities – residential 5,360 (380) 767 (47) 6,127 (427) Government CMO and MBS - commercial 5,480 (324) — — 5,480 (324) Corporate CMO and MBS 2,856 (68) 1,030 (98) 3,886 (166) Total $ 38,380 $ (2,008) $ 34,442 $ (4,070) $ 72,822 $ (6,078) Less than 12 Months 12 Months or Longer Total December 31, 2022 Fair Unrecognized Fair Unrecognized Fair Unrecognized Investment securities held-to-maturity: U.S. Treasury debt $ — $ — $ 234 $ (9) $ 234 $ (9) Corporate bonds 20,911 (2,436) 455 (17) 21,366 (2,453) GNMA mortgage-backed securities – residential 22,371 (1,051) 14,255 (1,749) 36,626 (2,800) FNMA mortgage-backed securities - residential 6,202 (506) — — 6,202 (506) Government CMO and MBS - commercial 5,591 (403) — — 5,591 (403) Corporate CMO and MBS 3,499 (147) 395 (33) 3,894 (180) Total $ 58,574 $ (4,543) $ 15,339 $ (1,808) $ 73,913 $ (6,351) The Company did not sell any securities during the three months ended March 31, 2023 or during the year ended December 31, 2022. Allowance for Credit Losses for HTM Securities Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type. The majority of our held-to-maturity investment portfolio consists of securities issues by U.S. government entities and agencies and we consider the risk of credit loss to be zero and, therefore, we do not record an ACL. The Company's non-government backed securities include private label CMO and MBS and bank subordinated debt. Accrued interest receivable on held-to-maturity debt securities totaled $0.5 million at March 31, 2023 and is excluded from the estimate of credit losses. Refer to Note 1 - Organization and Summary of Significant Accounting Policies for additional information on the Company’s methodology on estimating credit losses. The following table presents the activity in the allowance for credit losses for debt securities held-to-maturity by major security type for the three months ended March 31, 2023: March 31, 2023 Corporate Bonds Corporate CMO Allowance for credit losses: Beginning balance $ — $ — Impact of ASU 2016-13 adoption (1) 71 — Provision for credit losses — — Securities charged-off (recoveries) — — Total ending allowance balance $ 71 $ — (1) Refer to Note 1—Organization and Summary of Significant Accounting Policies for further information on our credit loss methodology. The Company monitors the credit quality of held-to-maturity securities on a quarterly basis. As of March 31, 2023, there were no held-to-maturity securities past due or on nonaccrual.

LOANS AND THE ALLOWANCE FOR LOA

LOANS AND THE ALLOWANCE FOR LOAN LOSSES	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
LOANS AND THE ALLOWANCE FOR LOAN LOSSES	LOANS AND THE ALLOWANCE FOR CREDIT LOSSES On January 1, 2023, the Company adopted the new CECL standard, ASU 2016-13, using the modified retrospective method for all financial assets measured at amortized cost. For comparability, the Company has adjusted certain prior period amounts to conform to the current presentation under CECL. Refer to Note 1 - Organization and Summary of Significant Accounting Policies for additional information related to the Company’s methodology for estimating the allowance for credit losses. The following presents a summary of the Company’s loans at amortized cost as of the dates noted (dollars in thousands): March 31, December 31, Cash, Securities, and Other $ 157,264 $ 165,559 Consumer and Other (1) 42,503 49,391 Construction and Development 281,281 285,627 1-4 Family Residential 891,639 899,722 Non-Owner Occupied CRE 533,218 493,134 Owner Occupied CRE 221,709 214,189 Commercial and Industrial 341,424 361,791 Total loans held for investment 2,469,038 2,469,413 Allowance for credit losses (19,843) (17,183) Loans, net $ 2,449,195 $ 2,452,230 ______________________________________ (1) Includes $21.1 million and $23.4 million of unpaid principal balance of loans held for investment measured at fair value as of March 31, 2023 and December 31, 2022, respectively. Includes fair value adjustments on loans held for investment accounted for under the fair value option. As of March 31, 2023 and December 31, 2022, total loans held for investment included $228.8 million and $230.4 million, respectively, of performing loans purchased through mergers or acquisitions. As of March 31, 2023 and December 31, 2022, Consumer and Other included $21.1 million and $23.4 million, respectively, of unpaid principal balance of loans held for investment measured at fair value. See Note 13 – Fair Value. As of March 31, 2023, the Cash, Securities, and Other portion of the loan portfolio included $6.0 million of SBA Paycheck Protection Program (“PPP”) loans, or 3.8% of the total category. As of December 31, 2022, the Cash, Securities, and Other portion of the loan portfolio included $6.9 million of PPP loans, or 4.2% of the total category. As of March 31, 2023, the Company’s Commercial and Industrial loans included four Main Street Lending Program (“MSLP”) loans with the net carrying amount of $5.4 million, or 1.6% of the total category. As of December 31, 2022, the Company’s Commercial and Industrial loans included five MSLP loans with the net carrying amount of $5.9 million, or 1.6% of the total category. Loan Modifications As a result of the COVID-19 pandemic, a loan modification program was designed and implemented to assist our clients experiencing financial stress resulting from the economic impacts caused by the global pandemic. The Company offered loan extensions, temporary payment moratoriums, and financial covenant waivers for commercial and consumer borrowers impacted by the pandemic who have a pass risk rating and have not been delinquent over 30 days on payments in the last two years. In 2021, the deferral period ended for all non-acquired loans previously modified and payments resumed under the original terms. As of March 31, 2023, the Company’s loan portfolio included 45 non-acquired loans which were previously modified under the loan modification program, totaling $76.4 million. Through the Teton Acquisition, the Company acquired loans which were previously modified and are no longer in their deferral period. As of March 31, 2023, there were 14 of these loans, totaling $3.1 million. All loans modified in response to COVID-19 are classified as performing and pass rated as of March 31, 2023. These loans are included in the allowance for credit loss general reserve in accordance with ASU 2016-13. Management has increased our loan level reviews and portfolio monitoring to address the changing environment. Management believes the diversity of the loan portfolio is prudent and remains consistent with the credit culture and goals of the Bank. Interest accrued during the modification term on modified loans is deferred to the end of the loan term. Accrued interest receivable is excluded from the estimate of credit losses. For the three months ended March 31, 2023 there were no loan modifications made to borrowers experiencing financial difficulty and the Company had not committed any additional funds to borrowers experiencing financial difficulty. The following presents, by class, an aging analysis of the amortized cost basis in loans past due as of the date noted (dollars in thousands): March 31, 2023 30-59 60-89 90 or Total Current Total Loans Accounted for Under the Fair Value Option (1) Total Loans Cash, Securities, and Other $ 386 $ — $ 1,726 $ 2,112 $ 155,152 $ 157,264 — $ 157,264 Consumer and Other 8 8 — 16 21,680 21,696 20,807 42,503 Construction and Development 280 — — 280 281,001 281,281 — 281,281 1-4 Family Residential — — — — 891,639 891,639 — 891,639 Non-Owner Occupied CRE 4,399 — — 4,399 528,819 533,218 — 533,218 Owner Occupied CRE — — — — 221,709 221,709 — 221,709 Commercial and Industrial 462 — 13,105 13,567 327,857 341,424 — 341,424 Total $ 5,535 $ 8 $ 14,831 $ 20,374 $ 2,427,857 $ 2,448,231 $ 20,807 $ 2,469,038 December 31, 2022 30-59 60-89 90 or Total Current Total Amortized Cost Loans Accounted for Under the Fair Value Option (1) Total Loans Cash, Securities, and Other $ 1,735 $ 539 $ 4 $ 2,278 $ 163,281 $ 165,559 $ — $ 165,559 Consumer and Other 657 5 5 667 25,403 26,070 23,321 49,391 Construction and Development — — 201 201 285,426 285,627 — 285,627 1-4 Family Residential 1,752 — 5 1,757 897,965 899,722 — 899,722 Non-Owner Occupied CRE 1,071 — — 1,071 492,063 493,134 — 493,134 Owner Occupied CRE 1,165 — — 1,165 213,024 214,189 — 214,189 Commercial and Industrial 4,858 10,648 1,319 16,825 344,966 361,791 — 361,791 Total $ 11,238 $ 11,192 $ 1,534 $ 23,964 $ 2,422,128 $ 2,446,092 $ 23,321 $ 2,469,413 (1) Refer to Note 13 - Fair Value for additional information on the measurement of loans accounted for under the fair value option. As of March 31, 2023, the Company had two loans, totaling $1.7 million, in the Cash, Securities and Other portfolio and one loan in the Commercial and Industrial portfolio, totaling $3.0 million, that were more than 90 days delinquent and accruing interest. As of December 31, 2022, the Company had one loan, totaling an immaterial amount, in the Commercial and Industrial portfolio that was more than 90 days delinquent and accruing interest. Non-Accrual Loans The accrual of interest on loans is discontinued at the time the loan becomes 90 or more days delinquent unless the loan is well secured and in the process of collection or renewal due to maturity. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on non-accrual status or charged off if collection of interest or principal is considered doubtful. The following presents the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing by class as of the date noted (dollars in thousands). As of March 31, 2023 Nonaccrual loans with Total nonaccrual loans Loans past due over 89 days still accruing Cash, Securities, and Other $ — $ — $ 1,726 Consumer and Other — — — Construction and Development — — — 1-4 Family Residential — — — Owner Occupied CRE 1,135 1,135 — Commercial and Industrial (1) 10,741 11,124 3,000 Total $ 11,876 $ 12,259 $ 4,726 (1) The Company recorded a specific reserve of $0.2 million on an individually analyzed loan of $0.4 million as of March 31, 2023. The following presents the recorded investment in non-accrual loans by class as of the date noted (dollars in thousands): As of December 31, 2022 Nonaccrual loans with Total nonaccrual loans Loans past due over 89 days still accruing Cash, Securities, and Other $ 4 $ 4 $ — Consumer and Other 5 5 — Construction and Development 201 201 — 1-4 Family Residential — — — Owner Occupied CRE 1,165 1,165 — Commercial and Industrial 10,762 10,762 25 Total $ 12,137 $ 12,137 $ 25 (1) The Company did not record a specific reserve on any individually analyzed loans as of December 31, 2022. The Company recognized an immaterial amount of interest income on nonaccrual loans during the three months ended March 31, 2023 and 2022. Non-accrual loans, excluding loans held for investment measured at fair value, are classified as collateral dependent loans and are individually evaluated. The following presents the amortized cost basis of collateral-dependent loans, which are individually evaluated to determine expected credit losses, by class of loans as of the date noted (dollars in thousands): As of March 31, 2023 Collateral Dependent Loans Secured by Real Estate Secured by Cash and Secured by Other Total Cash, Securities, and Other $ — $ — $ — $ — Consumer and Other — — — — Construction and Development — — — — 1-4 Family Residential — — — — Non-Owner Occupied CRE — — — — Owner Occupied CRE 1,135 — — 1,135 Commercial and Industrial — — 11,124 11,124 Total $ 1,135 $ — $ 11,124 $ 12,259 Allowance for Credit Losses on Loans Beginning January 1, 2023, the allowance for credit losses for loans is measured on the loan’s amortized cost basis, excluding interest receivable. Interest receivable excluded at March 31, 2023 and December 31, 2022 was $10.0 million and $9.8 million, respectively, presented in Accrued interest receivable on the Condensed Consolidated Balance Sheets. Refer to Note 1 - Organization and Summary of Significant Accounting Policies for additional information related to the Company’s methodology on estimated credit losses. Allocation of a portion of the allowance for credit losses to one category of loans does not preclude its availability to absorb losses in other categories. The following table presents the activity in the allowance for credit losses by portfolio segment for the three months ended March 31, 2023 (dollars in thousands): Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for loan losses for the three months ended March 31, 2023 Beginning balance, prior to the adoption of ASU 2016-13 $ 1,198 $ 191 $ 2,025 $ 6,309 $ 3,490 $ 1,510 $ 2,460 $ 17,183 Impact of adopting ASU 2016-13 193 106 4,681 (2,808) (689) (104) 2,091 $ 3,470 (Release)/provision for credit losses 60 (95) (477) 320 (92) (134) (387) (805) Charge-offs — (17) — — — — — (17) Recoveries — 11 — — — — 1 12 Ending balance $ 1,451 $ 196 $ 6,229 $ 3,821 $ 2,709 $ 1,272 $ 4,165 $ 19,843 Allowance for loan losses as of March 31, 2023 allocated to loans evaluated: Individually $ — $ — $ — $ — $ — $ — $ 195 $ 195 Collectively 1,451 196 6,229 3,821 2,709 1,272 3,970 19,648 Ending balance $ 1,451 $ 196 $ 6,229 $ 3,821 $ 2,709 $ 1,272 $ 4,165 $ 19,843 Loans as of March 31, 2023: Individually evaluated $ — $ — $ — $ — $ — $ 1,135 $ 11,124 $ 12,259 Collectively evaluated 157,264 21,696 281,281 891,639 533,218 220,574 330,300 2,435,972 Loans held for investment measured at fair value — 20,807 — — — — — 20,807 Ending balance $ 157,264 $ 42,503 $ 281,281 $ 891,639 $ 533,218 $ 221,709 $ 341,424 $ 2,469,038 Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for loan losses for the three months ended March 31, 2022 Beginning balance $ 1,598 $ 266 $ 1,092 $ 3,553 $ 2,952 $ 1,292 $ 2,979 $ 13,732 (Release)/provision for loan losses (158) 74 (138) 236 (85) 36 245 210 Charge-offs — (97) — — — — — (97) Recoveries — 40 — — — — — 40 Ending balance $ 1,440 $ 283 $ 954 $ 3,789 $ 2,867 $ 1,328 $ 3,224 $ 13,885 Allowance for loan losses as of December 31, 2022 allocated to loans evaluated: Individually $ — $ — $ — $ — $ — $ — $ — $ — Collectively 1,198 191 2,025 6,309 3,490 1,510 2,460 17,183 Ending balance $ 1,198 $ 191 $ 2,025 $ 6,309 $ 3,490 $ 1,510 $ 2,460 $ 17,183 Loans as of December 31, 2022: Individually evaluated $ 4 $ 5 $ 201 $ — $ — $ 1,165 $ 10,762 $ 12,137 Collectively evaluated 165,555 26,065 285,426 899,722 493,134 213,024 351,029 2,433,955 Loans held for investment measured at fair value $ — $ 23,321 $ — $ — $ — $ — $ — $ 23,321 Ending balance $ 165,559 $ 49,391 $ 285,627 $ 899,722 $ 493,134 $ 214,189 $ 361,791 $ 2,469,413 Credit Quality Indicators The Company categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans by credit risk on a quarterly basis. The Company uses the following definitions for risk ratings: Special Mention—Loans classified as special mention have a potential weakness or borrowing relationships that require more than the usual amount of management attention. Adverse industry conditions, deteriorating financial conditions, declining trends, management problems, documentation deficiencies, or other similar weaknesses may be evident. Ability to meet current payment schedules may be questionable, even though interest and principal are still being paid as agreed. The asset has potential weaknesses that may result in deteriorating repayment prospects if left uncorrected. Loans in this risk grade are not considered adversely classified. Substandard—Substandard loans are considered "classified" and are inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardizes the liquidation of the debt. They are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. Loans in this category may be placed on non-accrual status and may individually be evaluated. Doubtful—Loans graded Doubtful are considered "classified" and have all the weaknesses inherent in those classified as Substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions, and values, highly questionable and improbable. However, the amount of certainty of eventual loss is not known because of specific pending factors. Loans accounted for under the fair value option are not rated. The following table presents the amortized cost basis of loans by credit quality indicator, by class of financing receivable, and year of origination for term loans as of March 31, 2023. For revolving lines of credit that converted to term loans, if the conversion involved a credit decision, such loans are included in the origination year in which the credit decision was made. If revolving lines of credit converted to term loans without a credit decision, such lines of credit are included in the “Revolving lines of credit converted to term” column in the following table. Term Loans Amortized Cost by Origination Year March 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Cash, Securities, and Other Pass $ 638 $ 12,929 $ 23,213 $ 5,778 $ 7,127 $ 19,944 $ 87,635 $ — $ 157,264 Special mention — — — — — — — — — Substandard — — — — — — — — — Not rated — — — — — — — — — Total Cash, Securities, and Other $ 638 $ 12,929 $ 23,213 $ 5,778 $ 7,127 $ 19,944 $ 87,635 $ — $ 157,264 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Consumer and Other Pass $ 103 $ 2,117 $ 692 $ 891 $ 1,264 $ 29 $ 16,600 $ — $ 21,696 Special mention — — — — — — — — — Substandard — — — — — — — — — Not rated (1) — 14,959 4,294 1,403 151 — — — 20,807 Total Consumer and Other $ 103 $ 17,076 $ 4,986 $ 2,294 $ 1,415 $ 29 $ 16,600 $ — $ 42,503 Current year-to-date gross write-offs $ — $ — $ — $ 2 $ 13 $ 2 $ — $ — $ 17 Construction and Development Pass $ 3,824 $ 203,543 $ 50,172 $ 19,389 $ — $ — $ 4,353 $ — $ 281,281 Special mention — — — — — — — — — Substandard — — — — — — — — — Not rated — — — — — — — — — Total Construction and Development $ 3,824 $ 203,543 $ 50,172 $ 19,389 $ — $ — $ 4,353 $ — $ 281,281 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost by Origination Year March 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total 1-4 Family Residential Pass $ 12,980 $ 399,464 $ 155,127 $ 117,018 $ 38,556 $ 42,728 $ 125,766 $ — $ 891,639 Special mention — — — — — — — — — Substandard — — — — — — — — — Not rated — — — — — — — — — Total 1-4 Family Residential $ 12,980 $ 399,464 $ 155,127 $ 117,018 $ 38,556 $ 42,728 $ 125,766 $ — $ 891,639 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Pass $ 3,272 $ 203,689 $ 130,033 $ 82,161 $ 24,906 $ 55,304 $ 25,133 $ — $ 524,498 Special mention — — — 5,095 — — — — 5,095 Substandard — 3,625 — — — — — — 3,625 Not rated — — — — — — — — — Total Non-Owner Occupied CRE $ 3,272 $ 207,314 $ 130,033 $ 87,256 $ 24,906 $ 55,304 $ 25,133 $ — $ 533,218 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Owner Occupied CRE Pass $ 4,542 $ 47,976 $ 58,851 $ 42,285 $ 5,773 $ 53,030 $ 8,117 $ — $ 220,574 Special mention — — — — — — — — — Substandard — — — 1,135 — — — — 1,135 Not rated — — — — — — — — — Total Owner Occupied CRE $ 4,542 $ 47,976 $ 58,851 $ 43,420 $ 5,773 $ 53,030 $ 8,117 $ — $ 221,709 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial Pass $ 10,907 $ 91,110 $ 47,110 $ 15,575 $ 7,235 $ 13,977 $ 138,490 $ — $ 324,404 Special mention — — — 2,896 — — — — 2,896 Substandard — 8,404 — 635 — 1,099 3,986 — 14,124 Not rated — — — — — — — — — Total Commercial and Industrial $ 10,907 $ 99,514 $ 47,110 $ 19,106 $ 7,235 $ 15,076 $ 142,476 $ — $ 341,424 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Total $ 36,266 $ 987,816 $ 469,492 $ 294,261 $ 85,012 $ 186,111 $ 410,080 $ — $ 2,469,038 (1) Includes loans held for investment measured at fair value as of March 31, 2023. Includes fair value adjustments on loans held for investment accounted for under the fair value option. The following presents, by class and by credit quality indicator, the recorded investment in the Company’s loans as of the date noted (dollars in thousands): December 31, 2022 Pass Special Substandard Not Rated Total Cash, Securities, and Other $ 165,555 $ — $ 4 $ — $ 165,559 Consumer and Other (1) 26,065 — 5 23,321 49,391 Construction and Development 285,426 — 201 — 285,627 1-4 Family Residential 899,722 — — — 899,722 Non-Owner Occupied CRE 493,134 — — — 493,134 Owner Occupied CRE 213,024 — 1,165 — 214,189 Commercial and Industrial 348,844 2,185 10,762 — 361,791 Total $ 2,431,770 $ 2,185 $ 12,137 $ 23,321 $ 2,469,413 (1) Includes loans held for investment measured at fair value as of December 31, 2022. Includes fair value adjustments on loans held for investment accounted for under the fair value option.

GOODWILL

GOODWILL	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL The following presents changes in the carrying amount of goodwill as of the dates noted (dollars in thousands): March 31, December 31, Balance, beginning of year $ 30,400 $ 30,588 Acquisition activity — (188) Balance, end of period $ 30,400 $ 30,400 The Company initially recorded $6.4 million of goodwill as a result of the Teton Acquisition on December 31, 2021. In the first quarter of 2022, goodwill was adjusted by ($0.2) million as a result of the measurement period adjustments. Goodwill is tested annually for impairment on October 31 or earlier upon the occurrence of certain events.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
LEASES	LEASESLeases in which the Company is determined to be the lessee are primarily operating leases comprised of real estate property and office space for our corporate headquarters and profit centers with terms that extend to 2032. In accordance with ASC 842, operating leases are required to be recognized as a right-of-use asset with a corresponding lease liability. The Company elected to not include short-term leases with initial terms of twelve months or less on the Condensed Consolidated Balance Sheets. The following presents the classification of the right-of-use assets and corresponding liabilities within the Condensed Consolidated Balance Sheets, as of the dates noted (dollars in thousands). March 31, December 31, Lease Right-of-Use Assets Classification Operating lease right-of-use assets Other assets $ 7,951 $ 8,602 Lease Liabilities Classification Operating lease liabilities Other liabilities $ 10,346 $ 11,163 The Company’s operating lease agreements typically include an option to renew the lease at the Company’s discretion. To the extent the Company is reasonably certain it will exercise the renewal option at the inception of the lease, the Company will include the extended term in the calculation of the right-of-use asset and lease liability. ASC 842 requires the use of the rate implicit in the lease when it is readily determinable. As this rate is typically not readily determinable, at the inception of the lease, the Company uses its collateralized incremental borrowing rate over a similar term. The amount of the right-of-use asset and lease liability are impacted by the discount rate used to calculate the present value of the minimum lease payments over the term of the lease. March 31, December 31, Weighted-Average Remaining Lease Term Operating leases 4.75 years 4.85 years Weighted-Average Discount Rate Operating leases 2.59 % 2.63 % The Company’s operating leases contain fixed and variable lease components and it has elected to account for all classes of underlying assets as a single lease component. Variable lease costs primarily represent common area maintenance and parking. The Company recognized lease costs in Occupancy and equipment expense in the accompanying Condensed Consolidated Statements of Income. The following presents the Company’s net lease costs during the periods presented (dollars in thousands): Three Months Ended March 31, 2023 2022 Lease Costs Operating lease cost $ 744 $ 795 Variable lease cost 493 558 Lease costs, net $ 1,237 $ 1,353 The following presents a maturity analysis of the Company’s operating lease liabilities on an annual basis for each of the next five years and total amounts thereafter (dollars in thousands): Year Ending December 31, Operating Leases 2023⁽¹⁾ $ 2,344 2024 3,083 2025 2,141 2026 809 2027 734 Thereafter 1,752 Total future minimum lease payments 10,863 Less: imputed interest (517) Present value of net future minimum lease payments $ 10,346 ______________________________________ (1) Amount represents the remaining nine months of year. Leases in which the Company is determined to be the lessor are considered operating leases and consist of the partial lease of Company owned buildings. In accordance with ASC 842, these leases have been accounted for as operating leases. During the three months ended March 31, 2023 and 2022, the Company recognized $0.1 million of lease income The following presents a maturity analysis of the Company's lease payments to be received on an annual basis for each of the next five years and total amounts thereafter (dollars in thousands): Year Ending December 31, Undiscounted 2023⁽¹⁾ $ 235 2024 233 2025 3 2026 — 2027 — Thereafter — Total undiscounted operating lease income $ 471 ______________________________________ (1) Amount represents the remaining nine months of the year.

DEPOSITS

DEPOSITS	3 Months Ended
	Mar. 31, 2023
Deposits [Abstract]
DEPOSITS	DEPOSITS The following presents the Company’s interest-bearing deposits as of the dates noted (dollars in thousands): March 31, December 31, Money market deposit accounts $ 1,277,988 $ 1,336,092 Time deposits 354,545 224,090 Negotiable order of withdrawal accounts 192,011 234,778 Savings accounts 22,319 27,177 Total interest-bearing deposits $ 1,846,863 $ 1,822,137 Estimated aggregate time deposits of $250 or greater $ 90,113 $ 77,972 Overdraft balances classified as loans totaled $0.2 million as of March 31, 2023 and December 31, 2022. The following presents the scheduled maturities of all time deposits for each of the next five years and total amounts thereafter (dollars in thousands): Year ending December 31, Time Deposits 2023 (1) $ 210,259 2024 96,504 2025 6,832 2026 2,177 2027 4,185 Thereafter 34,588 Total $ 354,545 ______________________________________ (1) Amount represents the remaining nine months of year.

BORROWINGS

BORROWINGS	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS The Bank has executed a blanket pledge and security agreement with the FHLB that requires certain loans and securities be pledged as collateral for any outstanding borrowings under the agreement. The collateral pledged as of March 31, 2023 and December 31, 2022 amounted to $1.33 billion and $1.26 billion, respectively. Based on this collateral and the Company’s holdings of FHLB stock, the Company was eligible to borrow an additional $717.0 million as of March 31, 2023. Each advance is payable at its maturity date. On March 12, 2023 the Federal Reserve Board announced it would make additional funding available to eligible depository institutions to help assure banks have the ability to meet the needs of depositors made available through the creation of a new Bank Term Funding Program (“BTFP”). The BTFP is meant to be an additional resource of liquidity against high-quality securities, eliminating an institutions need to quickly sell those securities in times of stress. As of March 31, 2023, the Company has pledged $29.4 million in securities under the BTFP and borrowed $32.1 million with a maturity date of March 27, 2024. The rate for the borrowing is based on the one year overnight swap rate plus 10 basis points and is fixed over the term of the advanced based on the date of the advance (4.78%). The following presents the Company’s required maturities on FHLB and FRB borrowings as of the dates noted (dollars in thousands): Maturity Date Rate % March 31, December 31, April 1, 2023 (1) 4.76 $ 60,000 $ 131,498 April 13, 2023 4.99 104,712 — May 5, 2023 0.76 10,000 10,000 August 1, 2023 5.07 50,000 — March 27, 2024 4.78 32,068 — Total $ 256,780 $ 141,498 ______________________________________ (1) The borrowing has a one day, automatic daily renewal maturity date, subject to FHLB discretion not to renew. To bolster the effectiveness of the SBA’s PPP, the Federal Reserve is supplying liquidity to participating financial institutions through term financing collateralized by PPP loans to small businesses. The Paycheck Protection Program Liquidity Facility ("PPPLF") extends credit to eligible financial institutions that originate PPP loans, taking the loans as collateral at face value and bearing interest at 35 bps. The terms of the loans are directly tied to the underlying PPP loans, which were originated at 2 or 5 years. As of March 31, 2023 and December 31, 2022, the Company utilized $4.6 million and $5.4 million, respectively, under the PPPLF program which is included in the FHLB and Federal Reserve borrowings line of the Condensed Consolidated Balance Sheets. The Bank has borrowing capacity associated with two unsecured federal funds lines of credit up to $10.0 million and $19.0 million. As of March 31, 2023 and December 31, 2022, there were no amounts outstanding on any of the federal funds lines. On January 1, 2022, the Company redeemed the subordinated notes due December 31, 2026 in the amount of $6.6 million, which were redeemable on or after January 1, 2022. The redemption price was equal to 100% of the principal amount being redeemed, plus accrued and unpaid interest up to, but excluding the date of redemption. The following presents the Company’s subordinated notes included in the Subordinated notes line of the Condensed Consolidated Balance Sheets as of the periods noted (dollars in thousands): Issuance Date Stated Rate Interest Paid Maturity Carrying Value Initial Debt Issuance Costs Remaining Net Balance (1) March 2020 5.125% per annum until 3/31/2025, then alternative rate plus 450 basis points until maturity Quarterly 3/31/2030 $ 8,000 $ 120 $ 7,953 November 2020 4.25% per annum until 12/1/2025, then SOFR plus 402 basis points until maturity Semi-annual (Quarterly beginning 12/01/25) 12/1/2030 10,000 162 9,882 August 2021 3.25% per annum until 9/1/2026, then SOFR plus 258 basis points until maturity Semi-annual (Quarterly beginning 09/01/26) 9/1/2031 15,000 242 14,809 December 2022 7.00% per annum until December 15, 2027, then SOFR plus 328 basis points until maturity Semi-annual (Quarterly beginning 12/15/27) 12/15/2032 20,000 506 19,523 ______________________________________ (1) Remaining net balance includes amortization of debt issuance costs. For the three months ended March 31, 2023 and 2022, the Company recorded $0.6 million and $0.3 million, respectively, of interest expense related to the collective subordinated notes. The subordinated notes are included in Tier 2 capital under current regulatory guidelines and interpretations, subject to limitations. The Company’s borrowing facilities include various financial and other covenants, including, but not limited to, a requirement that the Bank maintains regulatory capital that is deemed "well capitalized" by federal banking agencies. See Note 17 – Regulatory Capital Matters for additional information. As of March 31, 2023 and December 31, 2022, the Company was in compliance with the covenant requirements.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The Company is party to credit-related financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its clients. These financial instruments include commitments to extend credit. Such commitments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the Condensed Consolidated Balance Sheets. Commitments may expire without being utilized. The Company’s exposure to loan loss is represented by the contractual amount of these commitments, although material losses are not anticipated. The Company follows the same credit policies in making commitments as it does for on-balance sheet instruments. The following presents the Company’s financial instruments whose contract amounts represent credit risk, as of the dates noted (dollars in thousands): March 31, 2023 December 31, 2022 Fixed Rate Variable Rate Fixed Rate Variable Rate Unused lines of credit $ 207,561 $ 613,346 $ 211,285 $ 601,202 Standby letters of credit 8,809 14,189 8,571 16,737 Commitments to make loans to sell 40,210 — 13,553 — Commitments to make loans 13,398 12,895 20,895 81,663 Unused lines of credit are agreements to lend to a client as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Several of the commitments may expire without being drawn upon. Therefore, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if it is deemed necessary by the Company, is based on management’s credit evaluation of the client. Unused lines of credit under commercial lines of credit, revolving credit lines, and overdraft protection agreements are commitments for possible future extensions of credit to existing clients. These lines of credit are uncollateralized and usually do not contain a specified maturity date and may not be drawn upon to the total extent to which the Company is committed. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a client’s obligation to a third party. Those letters of credit are primarily issued to support public and private borrowing arrangements. Substantially all letters of credit issued have expiration dates within one year. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to clients. The Company holds collateral supporting those commitments if deemed necessary. Commitments to make loans to sell are agreements to lend to a client which would then be sold to an investor in the secondary market for which the interest rate has been locked with the client, provided there is no violation of any condition within the contract with either party. Commitments to make loans to sell have fixed interest rates. Since commitments may expire without being extended, total commitment amounts may not necessarily represent cash requirements. Commitments to make loans are agreements to lend to a client, provided there is no violation of any condition within the contract. Commitments to make loans generally have fixed expiration dates or other termination clauses. Since commitments may expire without being extended, total commitment amounts may not necessarily represent cash requirements. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures To estimate the ACL on unfunded loan commitments, the Company determines the probability of funding based on historical utilization statistics for unfunded loan commitments. Loss rates are calculated using the same assumptions as the associated funding balance. Refer to Note 1 - Organization and Summary of Significant Accounting Policies for further information. The following table presents the changes in the ACL on unfunded loan commitments: Three Months Ended March 31, 2023 Beginning balance $ 419 Impact of adopting ASU 2016-13 3,481 Provision for credit losses 495 Ending balance $ 4,395 Litigation, Claims and Settlements The Company is, from time to time, involved in various legal actions arising in the normal course of business. While the ultimate outcome of any such proceedings cannot be predicted with certainty, it is the opinion of management, based on advice from legal counsel, that no proceedings exist, either individually or in the aggregate, which, if determined adversely to the Company, would have a material effect on the Company’s condensed consolidated financial statements.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS’ EQUITY Common Stock The Company’s common stock has no par value and each holder of common stock is entitled to one vote for each share (though certain voting restrictions may exist on non-vested restricted stock) held. On January 6, 2022, the Company filed a Form S-3 Registration Statement with the SEC providing that the Company may offer and sell from time to time, separately or together, in multiple series or in one or more offering, any combination of common stock, preferred stock, debt securities, warrants, depository shares and units, up to a maximum aggregate offer price of $100 million. During the three months ended March 31, 2023, the Company sold no shares of common stock. Restricted Stock Awards In 2017, the Company issued 105,264 shares of common stock ("Restricted Stock Awards") with a value of $3.0 million to the sole member of EMC Holdings, LLC ("EMC"), subject to forfeiture based on his continued employment with the Company. Half of the Restricted Stock Awards ($1.5 million or 52,632 shares) vested ratably over five years. These awards fully vested during the year ended December 31, 2022. The remaining $1.5 million, or 52,632 shares, were able to be earned based on performance of the mortgage division of the Company. The performance based awards fully vested during the year ended December 31, 2020. As of March 31, 2023, all restricted stock awards were fully vested and no unrecognized compensation expense remains. During the three months ended March 31, 2022, the Company recognized $0.1 million for the restricted stock awards and no shares of the restricted stock awards vested. Stock-Based Compensation Plans The 2008 Stock Incentive Plan ("the 2008 Plan") was frozen in connection with the adoption of the 2016 Plan and no new awards may be granted under the 2008 Plan. As of March 31, 2023, there were a total of 329,904 shares available for issuance under the First Western Financial, Inc. 2016 Omnibus Incentive Plan ("the 2016 Plan"). If the Awards outstanding under the 2008 Plan or the 2016 Plan are forfeited, cancelled or terminated with no consideration paid to the Company, those amounts will increase the number of shares eligible to be granted under the 2016 Plan. Stock Options The Company did not grant any stock options during the three months ended March 31, 2023 and 2022. During the three months ended March 31, 2023 and 2022, the Company recognized no stock based compensation expense associated with stock options. As of March 31, 2023, the Company has no unrecognized stock-based compensation expense related to stock options. The following presents activity for nonqualified stock options during the three months ended March 31, 2023: Number Weighted Weighted Aggregate Outstanding as of December 31, 2022 184,165 $ 22.76 Granted — — Exercised (5,760) 20.00 Forfeited or expired — — Outstanding as of March 31, 2023 178,405 22.85 1.9 (1) Options fully vested / exercisable as of March 31, 2023 178,405 22.85 1.9 (1) ______________________________________ (1) Nonqualified stock options outstanding at the end of the period and those fully vested/exercisable had immaterial aggregate intrinsic values. As of March 31, 2023, there were 178,405 options that were exercisable. Exercise prices are between $20.00 and $27.00 per share, and the options are exercisable for a period of ten years from the original grant date and expire on various dates between 2023 and 2026. Restricted Stock Units Pursuant to the 2016 Plan, the Company can grant associates and non-associate directors long-term cash and stock-based compensation. Historically, the Company has granted certain associates restricted stock units which are earned over time or based on various performance measures and convert to common stock upon vesting, which are summarized here and expanded further below. The following presents the activity for the Time Vesting Units, the Financial Performance Units, and the Market Performance Units during the three months ended March 31, 2023: Time Financial Market Outstanding as of December 31, 2022 285,995 235,512 — Granted — — — Vested (8,252) — — Forfeited (3,494) (1,247) — Outstanding as of March 31, 2023 274,249 234,265 — During the three months ended March 31, 2023, the Company issued 6,364 shares of common stock upon the settlement of Restricted Stock Units. The remaining 1,888 shares were withheld and sold to cover employee withholding taxes and had a combined market value at the dates of settlement of $0.1 million. During the three months ended March 31, 2022, the Company issued 8,225 shares of common stock upon the settlement of Restricted Stock Units. The remaining 4,289 shares were withheld and sold to cover employee withholding taxes and had a combined market value at the dates of settlement of $0.1 million. Time Vesting Units Time Vesting Units are granted to full-time associates and board members at the date approved by the Company’s board of directors. The Company did not grant any Time Vesting Units during the three months ended March 31, 2023. During the three months ended March 31, 2023 and 2022, the Company recognized compensation expense of $0.4 million for the Time Vesting Units. As of March 31, 2023, there was $4.4 million of unrecognized compensation expense related to the Time Vesting Units, which is expected to be recognized over a weighted-average period of 1.7 years. Financial Performance Units Financial Performance Units are granted to certain key associates and are earned based on the Company achieving various financial performance metrics. If the Company achieves the financial metrics, which include various thresholds from 0% up to 150%, then the Financial Performance Units will have a subsequent vesting period. The following presents the Company’s existing Financial Performance Units as of March 31, 2023 (dollars in thousands, except share amounts): Grant Period Threshold Accrual Maximum Issuable Unrecognized Compensation Weighted-Average (1) Financial Metric End Date Vesting Requirement End Date May 1, 2019 through April 30, 2020 150 % 69,306 $ 166 0.8 years December 31, 2021 December 31, 2023 May 1, 2020 through December 31, 2020, excluding November 18, 2020 150 74,121 391 1.8 years December 31, 2022 December 31, 2023 November 18, 2020 114 23,943 267 1.6 years December 31, 2022 50% November 18, 2023 & 2025 May 3, 2021 through August 11, 2021 146 52,136 445 2.8 years December 31, 2023 December 31, 2025 May 2, 2022 through November 2, 2022, excluding August 4, 2022 (2) — — — 3.8 years December 31, 2024 December 31, 2026 On August 4, 2022 (3) 100 18,181 488 3.8 years December 31, 2024 December 31, 2026 ______________________________________ (1) Represents the expected unrecognized stock-based compensation expense recognition period. (2) As the performance threshold is not expected to be met in future performance periods, there is no related unrecognized compensation as of March 31, 2023. (3) Performance threshold was not met for the year ended December 31, 2022. The 100% threshold is expected to be met for the years ended December 31, 2023 and 2024. The following presents the Company’s Financial Performance Units activity during the periods presented (dollars in thousands, except share amounts): Units Granted Compensation Expense Recognized Three Months Ended March 31, Three Months Ended March 31, Grant Period 2023 2022 2023 2022 May 1, 2019 through April 30, 2020 — — $ 53 $ 61 May 1, 2020 through December 31, 2020, excluding November 18, 2020 — — 48 53 November 18, 2020 — 19 30 May 3, 2021 through August 11, 2021 — — 56 81 May 2, 2022 through November 2022, excluding August 4, 2022 (1) — — — — August 4, 2022 (2) — — 28 — (1) Performance threshold was not met as of the three months ended March 31, 2023 and 2022, therefore, no compensation expense was recognized for the three months ended March 31, 2023 and 2022. (2) Performance threshold was not met for the year ended December 31, 2022. The 100% threshold is expected to be met for the years ended December 31, 2023 and 2024. Market Performance Units Market Performance Units were granted to certain key associates and are earned based on growth in the value of the Company’s common stock, and were dependent on the Company completing an initial public offering of stock during a defined period of time. On July 23, 2018, the Company completed its initial public offering and the Market Performance Units performance condition was met. Subsequent to the performance condition, there was also a market condition as a vesting requirement for the Market Performance Units. If the Company’s common stock was trading at or above certain prices, over a performance period which ended on June 30, 2020, the Market Performance Units would have been determined to be earned and vest following the completion of a subsequent service period, which ended on June 30, 2022. The Company’s common stock did not trade at or above the required prices over the performance period and as a result, no Market Performance Units were eligible to be earned. As of the end of the subsequent service period, or June 30, 2022, the Company had no remaining unrecognized compensation expense related to the Market Performance Units.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE The following presents the calculation of basic and diluted earnings per common share during the periods presented (dollars in thousands, except share and per share amounts): Three Months Ended March 31, 2023 2022 Earnings per common share - Basic Numerator: Net income available for common shareholders $ 3,820 $ 5,524 Denominator: Basic weighted average shares 9,503,715 9,418,318 Earnings per common share - basic $ 0.40 $ 0.59 Earnings per common share - Diluted Numerator: Net income available for common shareholders $ 3,820 $ 5,524 Denominator: Basic weighted average shares 9,503,715 9,418,318 Diluted effect of common stock equivalents: Stock options 16,023 57,139 Time Vesting Units 125,228 189,538 Financial Performance Units 87,708 83,954 Market Performance Units — 13,653 Total diluted effect of common stock equivalents 228,959 344,284 Diluted weighted average shares 9,732,674 9,762,602 Earnings per common share - diluted $ 0.39 $ 0.57 Diluted earnings per share was computed without consideration to potentially dilutive instruments as their inclusion would have been anti-dilutive.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXESDuring the three months ended March 31, 2023 and 2022, the Company recorded an income tax provision of $1.3 million and $1.8 million, respectively, reflecting an effective tax rate of 26.0% and 24.5%, respectively.

RELATED-PARTY TRANSACTIONS

RELATED-PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED-PARTY TRANSACTIONS	RELATED-PARTY TRANSACTIONS The Bank extends credit to certain covered parties including Company directors, executive officers, and their affiliates. As of March 31, 2023 and December 31, 2022, there were no delinquent or non-performing loans to any executive officer or director of the Company. These covered parties, along with principal owners, management, immediate family of management or principal owners, a parent company and its subsidiaries, trusts for the benefit of employees, and other parties, may be considered related parties. The following presents a summary of related-party loan activity as of the dates noted (dollars in thousands): March 31, 2023 December 31, 2022 Balance, beginning of year $ 16,859 $ 12,833 Funded loans 2,360 15,079 Payments collected (2,923) (11,053) Balance, end of period $ 16,296 $ 16,859 Deposits from related parties held by the Bank as of March 31, 2023 and December 31, 2022 totaled $31.5 million and $36.9 million, respectively. The Company leases office space from an entity controlled by one of the Company’s board members. During the three months ended March 31, 2023 and 2022, the Company incurred $0.1 million and an immaterial amount, respectively, of expenses related to these leases.

FAIR VALUE

FAIR VALUE	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE Fair value is the exchange price that would be received for an asset or paid to transfer a liability (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. There are three levels of inputs that may be used to measure fair values: 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 other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or 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 assumptions that market participants would use in pricing an asset or liability. Recurring Fair Value Equity Securities : Fair value of equity securities represents the market value of mutual funds based on quoted market prices (Level 1) and the value of stock held in other companies, which is based on recent market transactions or quoted rates that are not actively traded (Level 2). Equity Warrants : Fair value of equity warrants of private companies are priced using a Black-Scholes option pricing model to estimate the asset fair value by using strike prices, option expiration dates, risk-free interest rates, and option volatility assumptions (Level 3). Guarantee Asset and Liability : The guarantee asset represents the fair value of the consideration received in exchange for the credit enhancement fee. The guarantee liability represents a financial guarantee to cover the second layer of any losses on loans sold to FHLB under the MPF 125 loan sales agreement. The guarantee liability value on day one is equivalent to the guarantee asset fair value, which is the consideration for the credit enhancement fee paid over the life of the loans. The liability is then carried at amortized cost. Significant inputs in the valuation analysis for the asset are Level 3, due to the nature of this asset and the lack of market quotes. The fair value of the guarantee asset is determined using a discounted cash flow model, for which significant unobservable inputs include assumed future prepayment rates ("CPR") and market discount rate (Level 3). An increase in prepayment rates or discount rate would generally reduce the estimated fair value of the guarantee asset. Derivatives: The fair values of derivatives are based on valuation models using observable market data as of the measurement date (Level 2). Our derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The majority of market inputs are actively quoted and can be validated through external sources, including brokers, market transactions and third-party pricing services. Mortgage Related Derivatives : Mortgage related derivatives include our IRLC, FSC, and the forward commitments on our loans held for sale pipeline. The fair value estimate of our IRLC is based on valuation models using market data from secondary market loan sales and direct contacts with third party investors as of the measurement date and pull through assumptions (Level 3). The FSC fair value estimate reflects the potential pair off fee associated with mandatory trades and is estimated by using a market differential and pair off penalty assessed by the investor (Level 3). The fair value estimate of the forward commitments is based on market prices of similar securities to the underlying MBS (Level 2). Loans Held at Fair Value: The fair value of loans held for investment are typically determined based on discounted cash flow analysis using market-based interest rate spreads. Discounted cash flow analysis are adjusted, as appropriate, to reflect current market conditions and borrower specific credit risk. Due to the nature of the valuation inputs, loans held for investment are classified within Level 3 of the valuation hierarchy. Mortgage Loans Held for Sale : The fair value of mortgage loans held for sale is estimated based upon quotes from third party investors for similar assets resulting in a Level 2 classification. Loans Held for Sale: The fair value of loans held for sale is determined using actual quoted commitments from third party investors resulting in Level 1 classification. The following presents assets and liabilities measured on a recurring basis as of the dates noted (dollars in thousands): March 31, 2023 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 9,873 $ — $ 9,873 Loans held at fair value $ — $ — $ 20,807 $ 20,807 Equity securities $ 637 $ 122 $ — $ 759 Guarantee asset $ — $ — $ 235 $ 235 IRLC, net $ — $ — $ 723 $ 723 Equity warrants $ — $ — $ 825 $ 825 Swap derivative asset $ — $ 204 $ — $ 204 Financial Liabilities Forward commitments and FSC $ — $ (138) $ — $ (138) Swap derivative liabilities $ — $ (508) $ — $ (508) December 31, 2022 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 8,839 $ — $ 8,839 Loans held for sale $ 1,965 $ — $ — $ 1,965 Loans held at fair value $ — $ — $ 23,321 $ 23,321 Forward commitments and FSC $ — $ 46 $ — $ 46 Equity securities $ 627 $ 122 $ — $ 749 Guarantee asset $ — $ — $ 143 $ 143 IRLC, net $ — $ — $ 229 $ 229 Equity warrants $ — $ — $ 825 $ 825 There were no transfers between levels during the three months ended March 31, 2023 or year ended December 31, 2022. On April 1, 2022, the Company elected to transfer all securities classified as available-for-sale to held-to-maturity and are now carried at amortized cost. See Note 2 – Investment Securities for more information. As of March 31, 2023, equity securities, equity warrants, IRLC, and guarantee assets have been recorded at fair value within the Other assets line item in the Condensed Consolidated Balance Sheets. All changes are recorded in the Other line item in the Condensed Consolidated Statements of Income. Fair Value Option The Company has elected to account for certain purchased whole loans held for investment under the fair value option in order to align the accounting presentation with the Company’s viewpoint of the economics of the loans. Interest income on loans held for investment accounted for under the fair value option is recognized within Interest and dividend income in the accompanying Condensed Consolidated Statements of Income. Not electing fair value generally results in a larger discount being recorded on the date of the loan purchase. The discount is subsequently accreted into interest income over the underlying loan’s remaining term using the effective interest method. Additionally, management has elected the fair value option for mortgage loans originated and held for sale. As of December 31, 2022, the Company reclassified $2.0 million of loans held for investment to loans held for sale. The transfer occurred at the point in time the company decided to sell the loan and received a commitment from third party investors to purchase the loan. During the three months ended March 31, 2023, the Company reclassified $39.2 million of loans held for investment to loans held for sale and received a commitment from third party investors to purchase the loans. As of March 31, 2023, the total of $40.9 million loans held for sale had been sold. There were no loans accounted for under the fair value option that were 90 days or more past due and still accruing interest as of March 31, 2023 or December 31, 2022. As of March 31, 2023, there were 141 loans, totaling $0.1 million, accounted for under the fair value option that were on nonaccrual. As of December 31, 2022, there were 145 loans totaling $0.1 million, accounted for under the fair value option that were on nonaccrual. During the three months ended March 31, 2023, the Company recorded net charge-offs of $0.4 million on loans accounted for under the fair value option. During the three months ended March 31, 2022, the Company recorded no charge-offs on loans accounted for under the fair value option. The following provides more information about the fair value carrying amount and unpaid principal outstanding of loans accounted for under the fair value option as of the dates noted (dollars in thousands): March 31, 2023 Total Loans Non Accruals 90 Days or More Past Due Fair Value Carrying Unpaid Principal Difference Fair Value Carrying Unpaid Principal Difference Fair Value Carrying Unpaid Principal Difference Mortgage loans held for sale $ 9,873 $ 9,715 $ 158 $ — $ — $ — $ — $ — $ — Loans held for investment 20,807 21,052 (245) 117 121 (4) 117 121 (4) $ 30,680 $ 30,767 $ (87) $ 117 $ 121 $ (4) $ 117 $ 121 $ (4) December 31, 2022 Total Loans Non Accruals 90 Days or More Past Due Fair Value Carrying Unpaid Principal Difference Fair Value Carrying Unpaid Principal Difference Fair Value Carrying Unpaid Principal Difference Mortgage loans held for sale $ 8,839 $ 8,750 $ 89 $ — $ — $ — $ — $ — $ — Loans held for sale 1,965 1,984 (19) — — — — — — Loans held for investment 23,321 23,415 (94) 139 140 (1) 139 140 (1) $ 34,125 $ 34,149 $ (24) $ 139 $ 140 $ (1) $ 139 $ 140 $ (1) The following presents the changes in fair value of loans accounted for under the fair value option as of the dates noted (dollars in thousands): Three Months Ended 2023 2022 Mortgage loans held for sale $ 68 $ 667 Loans held for sale (20) — Loans held for investment (150) — $ (102) $ 667 The following summarizes the activity pertaining to loans accounted for under the fair value option as of the dates noted (dollars in thousands): Three Months Ended Mortgage loans held for sale 2023 2022 Balance at beginning of period $ 8,839 $ 30,620 Loans originated 54,073 191,081 Fair value changes 68 667 Sales (53,102) (188,666) Settlements (5) (39) Balance at end of period $ 9,873 $ 33,663 Three Months Ended Loans held for sale 2023 2022 Balance at beginning of period $ 1,965 $ — Loans transferred from held for investment 39,221 — Fair value changes (20) — Sales (40,761) — Settlements (405) — Balance at end of period $ — $ — Three Months Ended Loans held for investment 2023 2022 Balance at beginning of period $ 23,321 $ — Loans acquired 1,162 6,380 Fair value changes (150) — Net charge-offs (392) — Settlements (3,134) — Balance at end of period $ 20,807 $ 6,380 Nonrecurring Fair Value Other Real Estate Owned (“OREO”) : Assets acquired through or instead of loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. They are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals which are updated no less frequently than on an annual basis. Appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between comparable sales and income data available. Such adjustments can be significant and typically result in Level 3 classifications of the inputs for determining fair value. OREO is evaluated annually for additional impairment and adjusted accordingly. Collateral Dependent Loans : The fair value of collateral dependent loans individually analyzed and not included in the pooled loan analysis under the ACL is generally based on recent appraisals and the value of any credit enhancements associated with the loan. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments can be significant and typically result in Level 3 classifications of the inputs for determining fair value. Collateral dependent loans are evaluated monthly and adjusted accordingly if needed. Appraisals for both collateral-dependent loans and OREO are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, the Company reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. The following presents assets measured on a nonrecurring basis as of the dates noted (dollars in thousands): March 31, 2023 Quoted Significant Significant Reported Collateral dependent loans: Commercial and Industrial $ — $ — $ 188 $ 188 The sales comparison approach was utilized for estimating the fair value of non-recurring assets. There were no assets measured on a nonrecurring basis for the year ended December 31, 2022. During the year ended December 31, 2022, the Company recorded $0.4 million of OREO as a result of obtaining physical possession of a foreclosed property as partial consideration for amounts owed on a collateral dependent loan. The Company sold the property during the year ended December 31, 2022, resulting in an immaterial gain. As of March 31, 2023 and December 31, 2022, the Company did not own any OREO properties. As of March 31, 2023, total collateral dependent loans measured using fair value had carrying values of $0.4 million and were classified as Level 3. Collateral dependent loans accounted for $0.2 million of specific reserves as of March 31, 2023 and no specific reserves as of December 31, 2022. The Company recorded no charge offs from the specific reserve during the three months ended March 31, 2023. The Company recorded no charge offs from the specific reserve during the year ended December 31, 2022. During the year ended December 31, 2022, the Company recorded $0.3 million of charge offs. Level 3 Analysis The following presents a reconciliation for Level 3 instruments measured at fair value on a recurring basis as of the dates noted (dollars in thousands): Three Months Ended March 31, 2023 Corporate Bonds (1) Loans Held at Fair FSC Guarantee Asset IRLC Equity Warrants Beginning balance $ — $ 23,321 $ — $ 143 $ 229 $ 825 Acquisitions — 1,162 — — 886 — Originations — — — 5 (1,486) — Gains/(losses) in net income, net — (150) — 87 1,094 — Settlements — (3,526) — — — — Ending balance $ — $ 20,807 $ — $ 235 $ 723 $ 825 (1) All securities were transferred from available-for-sale to held-to-maturity effective April 1, 2022 and are no longer measured at fair value on a recurring basis. Three Months Ended March 31, 2022 Corporate Bonds Loans Held at Fair FSC Guarantee Asset IRLC Equity Warrants Beginning balance $ 2,113 $ — $ (9) $ 237 $ 1,473 $ 160 Acquisitions 4,000 6,380 9 — 1,614 242 Originations — — — — (1,354) — Losses in net income, net — — — (31) (743) — Unrealized gain/(losses), net 102 — — — — — Ending balance $ 6,215 $ 6,380 $ — $ 206 $ 990 $ 402 The following presents quantitative information about Level 3 assets measured on a recurring and nonrecurring basis as of the dates noted (dollars in thousands): Quantitative Information about Level 3 Fair Value Measurements as of March 31, 2023 Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 20,807 Discounted cash flow Discount rate 4% to 9% (5%) Guarantee asset 235 Discounted cash flow Discount rate 5% (5%) 3% (3%) IRLC, net 723 Best execution model Pull through 60% to 100% (89%) Equity warrants 825 Black-Scholes option pricing model Volatility 32.7% to 44.7% (35.0%) 3.88% (3.88%) 0 to 3 years Nonrecurring fair value Collateral dependent loans: Commercial and Industrial 188 Sales comparison, Loss given default 35% to 61% (50%) Quantitative Information about Level 3 Fair Value Measurements as of December 31, 2022 Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 23,321 Discounted cash flow Discount rate 4% to 18% (8)% Guarantee asset 143 Discounted cash flow Discount rate 5% (5%) 4% (4%) IRLC, net 229 Best execution model Pull through 73% to 100% (91%) Equity warrants 825 Black-Scholes option pricing model Volatility 32.7% to 44.7% (34.8%) 4.04% to 4.14% (4.05%) 0 to 4 years Estimated Fair Value of Other Financial Instruments The following presents carrying amounts and estimated fair values for financial instruments not carried at fair value as of the dates noted (dollars in thousands): Carrying Fair Value Measurements Using: March 31, 2023 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 295,067 $ 295,067 $ — $ — Held-to-maturity securities, net of ACL 79,565 238 65,747 7,585 Loans 2,448,231 — — 2,343,600 Accrued interest receivable 10,976 10,976 — — Liabilities: Deposits 2,391,927 2,037,360 — 370,521 Borrowings: FHLB borrowings – fixed rate 256,780 — 256,788 — Federal Reserve borrowings – fixed rate 4,605 — 4,605 — Subordinated notes – fixed-to-floating rate 52,167 — — 56,437 Accrued interest payable 1,786 1,786 — — Carrying Fair Value Measurements Using: December 31, 2022 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 196,512 $ 196,512 $ — $ — Held-to-maturity securities 81,056 234 67,433 7,051 Loans 2,446,092 — — 2,356,085 Accrued interest receivable 10,445 10,445 — — Liabilities: Deposits 2,405,229 2,181,139 — 228,868 Borrowings: FHLB borrowings – fixed rate 141,498 — 141,867 — Federal Reserve borrowings – fixed rate 5,388 — 5,388 — Subordinated notes – fixed-to-floating rate 52,132 — — 60,384 Accrued interest payable 1,125 1,125 — — The fair value estimates presented and discussed above are based on pertinent information available to management as of the dates specified. The estimated fair value amounts are based on the exit price notion set forth by ASU 2016-01. Although management is not aware of any factors that would significantly affect the estimated fair values, such amounts have not been comprehensively revalued for purposes of these condensed consolidated financial statements since the balance sheet dates. Therefore, current estimates of fair value may differ significantly from the amounts presented herein. The methods and assumptions, not previously presented, used to estimate fair values are described as follows. Cash and Cash Equivalents and Restricted Cash : The carrying amounts of cash and cash equivalents and restricted cash approximate fair values as maturities are less than 90 days and balances are generally in accounts bearing current market interest rates. Held-to-maturity securities : The fair values for held-to-maturity investment securities are determined by quoted market prices, if available (Level 1). For securities where quoted prices are not available, fair values are calculated based on market prices of similar securities (Level 2). For securities where quoted prices or market prices of similar securities is not available, fair values are calculated using discounted cash flows or other market indicators (Level 3). Loans : The fair values for all fixed-rate and variable-rate performing loans were estimated using the income approach and by discounting the projected cash flows of such loans. Principal and interest cash flows were projected based on the contractual terms of the loans, including maturity, contractual amortization, and adjustments for prepayments and expected losses, where appropriate. A discount rate was developed based on the relative risk of the cash flows, considering the loan type, maturity, and a required return on capital. Accrued Interest Receivable and Payable : The carrying amounts of accrued interest approximate fair value due to their short-term nature. Deposits : The fair values disclosed for demand deposits (e.g., interest and non-interest checking, passbook savings, and certain types of money market accounts) are, by definition, equal to the amounts payable on demand at the reporting date (i.e., their carrying amounts). The carrying amounts of variable-rate, fixed-term money market accounts and certificates of deposit approximate their fair values at the reporting dates. Fair values for fixed-rate certificates of deposit are estimated using a discounted cash flow calculation that applies interest rates currently being offered on certificates to a schedule of aggregated expected monthly maturities on time deposits. Fixed Rate Borrowings : Borrowings with fixed rates are valued using inputs such as discounted cash flows and current interest rates for similar instruments. Fixed-to-Floating Rate Borrowings : Borrowings with fixed-to-floating rates are valued using inputs such as discounted cash flows and current interest rates for similar instruments and assume the Company will redeem the instrument prior to the first interest rate reset date.

DERIVATIVES

DERIVATIVES	3 Months Ended
	Mar. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES During the first quarter of 2023, the Company entered into interest rate swap agreements as part of its asset liability management strategy to help manage its interest rate risk position. The notional amount of the interest rate swaps does not represent amounts exchanged by the parties. The amount exchanged is determined by reference to the notional amount and the other terms of the individual interest rate swap agreements. Cash Flow Hedges: On March 21, 2023, the Company executed an interest rate swap with a notional amount that was designated as a cash flow hedge of certain Federal Home Loan Bank borrowings and brokered CDs. The swap hedges the benchmark index (SOFR) with a receive float/pay fixed swap for the period March 21, 2023 through April 1, 2026. The notional amount of the interest rate swap as of March 31, 2023 was $50.0 million. As of March 31, 2023, this hedge was determined to be effective, and the Company expects the hedge to remain effective during the remaining terms of the swap. Derivatives Not Designated as Hedges: During the three months ended March 31, 2023, the Company entered into interest rate swaps to offset interest rate exposure with its commercial and residential variable rate loan clients. Clients with variable rate loans may choose to enter into an interest rate swap to hedge the interest rate risk on the loan and effectively pay a fixed rate payment. The Company will simultaneously enter into an interest rate swap on the same underlying loan and notional amount to hedge risk on the fixed rate loan. The notional amount of interest rate swaps with its loan customers as of March 31, 2023 was $3.3 million. While these derivatives represent economic hedges, they do not qualify as hedges for accounting purposes. The Company presents derivative position gross on the balance sheet. The following table reflects the fair value of derivatives recorded on the Condensed Consolidated Balance Sheets as of March 31, 2023 (dollars in thousands): As of March 31, 2023 Notional Amount Fair Value Included in other assets: Derivatives designated as hedges: Interest rate swaps - cash flow hedge $ — $ — Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 3,307 204 Total included in other assets $ 204 Included in other liabilities: Derivatives designated as hedges: Interest rate swaps - cash flow hedge $ 50,000 $ 268 Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 3,307 240 Total included in other liabilities $ 508 The effect of cash flow hedge accounting on accumulated other comprehensive income for the three months ended March 31, 2023 is as follows (dollars in thousands): March 31, 2023 Unrealized Gain (Loss) Recorded in OCI on Derivative Location of Gain (Loss) Reclassified from OCI into Income Amount of Gain (Loss) Reclassified from OCI into Income Interest rate contracts $ (268) $ — $ — The Company recorded an immaterial amount of interest income related to the swap to Other non-interest income on the condensed consolidated statement of income for the three months ended March 31, 2023. The effect of derivatives not designated as hedging instruments recorded in Other non-interest income on the Condensed Consolidated Statements of Income for the three months ended March 31, 2023 is as follows (dollars in thousands): March 31, 2023 Unrealized Gain (Loss) on Derivative Interest rate swaps related to loan customers $ (36)

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The Company’s reportable segments consist of Wealth Management and Mortgage. The chief operating decision maker ("CODM") is the Chief Executive Officer. The measure of profit or loss used by the CODM to identify and measure the Company’s reportable segments is income before income tax. The Wealth Management segment consists of operations relative to the Company’s fully integrated wealth management products and services. Services provided include deposit, loan, insurance, and trust and investment management advisory products and services. The Mortgage segment consists of operations relative to the Company’s residential mortgage service offerings. Mortgage products and services are financial in nature for which premiums are recognized net of expenses, upon the sale of mortgage loans to third parties. The following presents the financial information for each segment that is specifically identifiable or based on allocations using internal methods as of or during the periods presented (dollars in thousands): As of or for the three months ended March 31, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 34,600 $ 112 $ 34,712 Total interest expense 15,152 — 15,152 (Release) provision for credit losses (310) — (310) Net interest income, after (release) provision for credit losses 19,758 112 19,870 Non-interest income 4,785 1,034 5,819 Total income before non-interest expense 24,543 1,146 25,689 Depreciation and amortization expense 586 8 594 All other non-interest expense 18,202 1,732 19,934 Income before income taxes $ 5,755 $ (594) $ 5,161 Goodwill $ 30,400 $ — $ 30,400 Total assets 2,956,908 11,599 2,968,507 As of or for the three months ended March 31, 2022 Wealth Mortgage Consolidated Income Statement Total interest income $ 19,685 $ 191 $ 19,876 Total interest expense 1,381 — 1,381 (Release) provision for credit losses 210 — 210 Net interest income, after provision for credit losses 18,094 191 18,285 Non-interest income 6,062 2,327 8,389 Total income before non-interest expense 24,156 2,518 26,674 Depreciation and amortization expense 548 12 560 All other non-interest expense 16,597 2,201 18,798 Income before income taxes $ 7,011 $ 305 $ 7,316 Goodwill $ 30,400 $ — $ 30,400 Total assets 2,539,473 37,188 2,576,661 F

LOW-INCOME HOUSING TAX CREDIT I

LOW-INCOME HOUSING TAX CREDIT INVESTMENT	3 Months Ended
	Mar. 31, 2023
Investments in Affordable Housing Projects [Abstract]
LOW-INCOME HOUSING TAX CREDIT INVESTMENTS	LOW-INCOME HOUSING TAX CREDIT INVESTMENTS On December 19, 2019, the Company invested in a low-income housing tax credit ("LIHTC") investment. As of March 31, 2023 and December 31, 2022, the balance of the LIHTC investment was $2.3 million and $2.4 million, respectively. These balances are reflected in the Other assets line item of the Condensed Consolidated Balance Sheets. As of March 31, 2023 and December 31, 2022, there were no unfunded commitments related to the LIHTC investment. The Company uses the proportional amortization method to account for this investment. Amortization expense is included within the Income tax expense line item of the Condensed Consolidated Statements of Income. During the three months ended March 31, 2023 and 2022, the Company recognized amortization expense of $0.1 million. Additionally, during the three months ended March 31, 2023 and 2022, the Company recognized $0.1 million of tax credits and other benefits from the LIHTC investment. During the three months ended March 31, 2023 and 2022, the Company did not incur any impairment losses.

REGULATORY CAPITAL MATTERS

REGULATORY CAPITAL MATTERS	3 Months Ended
	Mar. 31, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
REGULATORY CAPITAL MATTERS	REGULATORY CAPITAL MATTERS First Western and the Bank are subject to various regulatory capital adequacy requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s condensed consolidated financial statements. Under capital adequacy guidelines and, additionally for banks, the regulatory framework for prompt corrective action, First Western and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. First Western and the Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators regarding components, risk weightings, and other factors. The final rules implementing Basel Committee on Banking Supervision’s capital guidelines for U.S. banks ("Basel III rules") have been fully phased in. The net unrealized gain or loss on held-to-maturity securities included in AOCI and accumulated net gains or losses on cash flow hedges are not included in computing regulatory capital. During the year ended December 31, 2022, First Western made capital injections of $6.0 million into the Bank. Management believes as of March 31, 2023, First Western and the Bank meet all capital adequacy requirements to which they are subject. Prompt corrective action regulations for First Western and the Bank 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. The standard ratios established by First Western and the Bank’s primary regulators to measure capital require First Western and the Bank to maintain minimum amounts and ratios, set forth in the following table. These ratios are common equity Tier 1 capital ("CET1"), Tier 1 capital and total capital (as defined in the regulations) to risk-weighted assets (as defined), and Tier 1 capital (as defined) to average assets (as defined). The actual capital ratios of First Western and the Bank, along with the applicable regulatory capital requirements as of March 31, 2023, were calculated in accordance with the requirements of Basel III. The final rules of Basel III also established a “capital conservation buffer” of 2.5% above new regulatory minimum capital ratios, which are fully effective following minimum ratios: (i) a CET1 ratio of 7.0%; (ii) a Tier 1 capital ratio of 8.5%; and (iii) a total capital ratio of 10.5%. Banks are subject to limitations on paying dividends, engaging in share repurchases, and paying discretionary bonuses if its capital level falls below the buffer amount. These limitations establish a maximum percentage of eligible retained income that can be utilized for such activities. As of March 31, 2023 and December 31, 2022, the most recent filings with the FDIC categorized First Western and the Bank as well capitalized under the regulatory guidelines. To be categorized as well capitalized, an institution must maintain minimum CET1 risk-based, Tier 1 risk-based, total risk-based, and Tier 1 leverage ratios as set forth in the following table. Management believes there are no conditions or events since March 31, 2023, that have changed the categorization of First Western and the Bank as well capitalized. Management believes First Western and the Bank met all capital adequacy requirements to which it was subject as of March 31, 2023 and December 31, 2022. The following presents the actual and required capital amounts and ratios as of dates noted (dollars in thousands): Actual Required for Capital Adequacy Purposes (1) To be Well Capitalized March 31, 2023 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 238,556 10.29 % $ 139,038 6.0 % $ 185,384 8.0 % Consolidated 215,534 9.28 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 238,556 10.29 104,279 4.5 150,625 6.5 Consolidated 215,534 9.28 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 257,661 11.12 185,384 8.0 231,731 10.0 Consolidated 287,639 12.39 N/A N/A N/A N/A Tier 1 capital to average assets Bank 238,556 8.59 111,051 4.0 138,814 5.0 Consolidated 215,534 7.75 N/A N/A N/A N/A Actual Required for Capital Adequacy Purposes (1) To be Well Capitalized December 31, 2022 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 234,738 10.29 % $ 136,928 6.0 % $ 182,571 8.0 % Consolidated 212,229 9.28 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 234,738 10.29 102,696 4.5 148,339 6.5 Consolidated 212,229 9.28 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 252,398 11.06 182,571 8.0 228,213 10.0 Consolidated 282,889 12.37 N/A N/A N/A N/A Tier 1 capital to average assets Bank 234,738 8.65 108,506 4.0 135,633 5.0 Consolidated 212,229 7.81 N/A N/A N/A N/A ______________________________________ (1) Does not include capital conservation buffer.

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business and Basis of Presentation	Business and Basis of Presentation : The condensed consolidated financial statements include the accounts of First Western Financial, Inc. ("FWFI"), incorporated in Colorado on July 18, 2002, and its direct and indirect wholly-owned subsidiaries listed below (collectively referred to as the "Company," "we," "us," or "our"). FWFI is a bank holding company with financial holding company status registered with the Board of Governors of the Federal Reserve System. FWFI wholly owns the following subsidiary: First Western Trust Bank (the "Bank"). The Bank wholly owns First Western Merger Corporation ("Merger Corp"), which is therefore indirectly wholly-owned by FWFI. RRI, LLC ("RRI"), which was wholly owned by the Bank, was dissolved on February 3, 2023. Ryder, Stilwell Inc. ("RSI"), which was wholly owned by FWFI, was dissolved on March 21, 2023. The Company provides a fully-integrated suite of wealth management services including: private banking, personal trust, investment management, mortgage loans, and institutional asset management services to individual and corporate clients principally in Colorado (metro Denver, Aspen, Boulder, Fort Collins, and Vail Valley), Arizona (Phoenix and Scottsdale), California (Century City), Montana (Bozeman), and Wyoming (Jackson, Pinedale, and Rock Springs). The Company’s revenues are generated from its full range of product offerings as noted above, but principally from net interest income (the interest income earned on the Bank’s assets net of funding costs), fee-based wealth advisory, investment management, asset management and personal trust services, and net gains earned on mortgage loans. The condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. The December 31, 2022 condensed consolidated balance sheet has been derived from the audited financial statements for the year ended December 31, 2022. In the opinion of management, all adjustments that were recurring in nature and considered necessary have been included for fair presentation of the Company’s financial position and results of operations. Operating results for the three months ended March 31, 2023 are not necessarily indicative of results that may be expected for the full year ending December 31, 2023. In preparing the condensed consolidated financial statements, the Company is required to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could be significantly different from those estimates. The condensed consolidated financial statements and notes should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 as filed with the SEC.
Consolidation	Consolidation : The Company’s policy is to consolidate all majority-owned subsidiaries in which it has a controlling financial interest and variable-interest entities where the Company is deemed to be the primary beneficiary. All material intercompany accounts and transactions have been eliminated in consolidation.
Business Combinations and Divestitures	Business Combinations and Divestitures: Business combinations are accounted for under the acquisition method of accounting. Under the acquisition method of accounting, the total consideration transferred in connection with the acquisition is allocated to the tangible and intangible assets acquired, liabilities assumed, and any non-controlling interest in the acquired entity based on fair values. Goodwill acquired in connection with business combinations represents the excess of consideration transferred over the net tangible and identifiable intangible assets acquired. Certain assumptions and estimates are used in evaluating the fair value of assets acquired and liabilities assumed. These estimates may be affected by factors, such as changing market conditions or changes in government regulations.
Use of Estimates	Use of Estimates : To prepare financial statements in conformity with GAAP, management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the condensed consolidated financial statements and the disclosures provided, and actual results could differ. Information available which could affect these judgments include, but are not limited to, changes in interest rates, changes in the performance of the economy, and changes in the financial condition of borrowers. Material estimates that are particularly susceptible to significant change include: the determination of the allowance for credit losses, the evaluation of goodwill impairment, and the fair value of certain financial instruments.
Concentration of Credit Risk	Concentration of Credit Risk : Most of the Company’s lending activity is to clients located in and around metro Denver, Aspen, Fort Collins, and Vail, Colorado; Phoenix and Scottsdale, Arizona; Bozeman, Montana; and Jackson, Wyoming. The Company does not believe it has significant concentrations in any one industry or customer. As of
Derivatives	Derivatives : At the inception of a derivative contract, the Company designates the derivative as one of three types based on the Company’s intentions and belief as to likely effectiveness of a hedge. These three types are as follows: • Fair Value Hedge: a hedge of the fair value of a recognized asset or liability or an unrecognized firm commitment. For a fair value hedge, the gain or loss on the derivative, as well as the offsetting loss or gain on the hedged item attributable to the hedged risk, are recognized in current earnings as fair values change. • Cash Flow Hedge: a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability. For a cash flow hedge, the gain or loss on the derivative is reported in other comprehensive income and is reclassified into earnings in the same periods during which the hedged transactions affect earnings. • Stand-alone derivative: an instrument with no hedging designation. Changes in the fair value of derivatives that do not qualify for hedge accounting are reported currently in earnings, as non-interest income. Net cash settlements on derivatives that qualify for hedge accounting are recorded in interest income or interest expense, based on the item being hedged. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in non-interest income. Cash flows on hedges are classified in the cash flow statement in the same line as the cash flows of the items being hedged.
Mortgage Banking Derivatives	Mortgage Banking Derivatives : Commitments to fund mortgage loans, interest rate lock commitments ("IRLC"), and forward sale commitments ("FSC"), to be sold in the secondary market for the future delivery of these loans are accounted for as free standing derivatives. The fair value of the IRLC is recorded at the time the commitment to fund the mortgage loan is executed and is adjusted for the expected exercise of the commitment before the loan is funded. The Company sells mortgage loans to third party investors at the best execution available which includes best efforts, mandatory, and bulk bids. Loans committed under mandatory or bulk bid are considered FSC and qualify as financial derivatives. Fair values of these mortgage derivatives are estimated based on the change in the loan pricing from the date of the commitment to the period end date for any unsettled commitments. Changes in the fair values of these derivatives are included in the Net gain on mortgage loans line of the Condensed Consolidated Statements of Income. In order to manage the interest rate risk on our uncommitted IRLC and mortgage loans held for sale pipeline, the Company enters into mortgage derivative financial instruments called To Be Announced ("TBA"), which we refer to as forward commitments. TBA agreements are forward contracts to purchase mortgage backed securities ("MBS") that will be issued by a US Government Sponsored Enterprise. The Bank purchases or sells these derivatives to offset the changes in value of our mortgage loans held for sale and IRLC adjusted pipeline where we have exposure to interest rate volatility. Changes in the fair values of these derivatives are included in the Net gain on mortgage loans line of the Condensed Consolidated Statements of Income.
Revenue Recognition	Revenue Recognition : In accordance with the Financial Accounting Standards Board ("FASB"), Revenue Contracts with Customers ("Topic 606"), trust and investment management fees are earned by providing trust and investment services to customers. The Company’s performance obligation under these contracts is satisfied over time as the services are provided. Fees are recognized monthly based on the average monthly value of the assets under management and the corresponding fee rate based on the terms of the contract. Receivables are recorded on the Condensed Consolidated Balance Sheets in the Accounts receivable line item. Income related to trust and investment management fees, bank fees, and risk management and insurance fees on the Condensed Consolidated Statements of Income for the three months ended March 31, 2023 and 2022 are considered in scope of Topic 606.
Transition of LIBOR to an Alternative Reference Rate	Transition of LIBOR to an Alternative Reference Rate : In July 2017, the United Kingdom's Financial Conduct Authority, which regulates the London Interbank Offered Rate ("LIBOR"), announced that after 2022 it will no longer persuade or compel banks to submit rates for the calculation of LIBOR. In response, the Federal Reserve Board and the Federal Reserve Bank of New York convened the Alternative Reference Rates Committee and on February 27, 2023 the Federal Reserve Board adopted a final rule establishing the Secured Overnight Financing Rate ("SOFR") as the replacement rate index for LIBOR. SOFR is based on a broad segment of the overnight Treasury repurchase market and is intended to be a measure of the cost of borrowing cash overnight collateralized by Treasury securities. On December 21, 2022, the FASB issued Accounting Standards Update (ASU) 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848. ASU 2022-06 extends the period of time financial statement preparers can utilize the reference rate reform relief guidance through December 31, 2024. Certain of the Company’s assets and liabilities are indexed to LIBOR, with exposure extending beyond December 31, 2023. The Company is currently evaluating and planning for the replacement of the LIBOR benchmark interest rate, including the transition to SOFR as the replacement. In general, the transition away from LIBOR may result in increased market risk, credit risk, operational risk and business risk for the Company. The Company has developed a LIBOR transition plan, which addresses governance, risk management, legal, operational, systems, fallback language, and other aspects of planning. The company no longer originates LIBOR indexed loans and is wor king on transitioning existing LIBOR loans to SOFR. Consumer indexed loans are being managed in accordance with Interagency Guidance. Bank Term Funding Program: On March 12, 2023 in response to two large bank failures, the Federal Reserve Board announced it would make additional funding available to eligible depository institutions to help assure banks have the ability to meet the needs of depositors. The additional funding will be made available through the creation of a new Bank Term Funding Program (“BTFP”), offering loans of up to one year in length to banks, savings associations, credit unions, and other eligible depository institutions pledging U.S. Treasuries, agency debt and mortgage-backed securities, and other qualifying assets valued at par as collateral. The BTFP is meant to be an additional resource of liquidity against high-quality securities, eliminating an institutions need to quickly sell those securities in times of stress. As of March 31, 2023, the Company has pledged $29.4 million in securities under the BTFP and borrowed $32.1 million with a maturity date of March 27, 2024. The rate for the borrowing is based on the one year overnight swap rate plus 10 basis points and is fixed over the term of the advanced based on the date of the advance. See Note 7 - Borrowings for details on the Company’s borrowings.
Reclassifications	Reclassifications : Certain items in prior year financial statements were reclassified to conform to the current presentation. Such reclassifications had no impact on net income or total shareholders’ equity.
Recently adopted accounting pronouncements and Recently issued accounting pronouncements, not yet adopted	Recently adopted accounting pronouncements : The following reflects recent accounting pronouncements that were adopted by the Company since the end of the Company’s fiscal year ended December 31, 2022. On January 1, 2023, the Company adopted ASU 2016-13, Financial Instruments—Credit Losses (Topic 326) ("ASU 2016-13"). ASU 2016-13 replaces the incurred loss model with an expected loss model, which is referred to as the current expected credit loss ("CECL") model. The CECL model is applicable to the measurement of credit losses on the financial assets measured at amortized cost, including loan receivables, held-to-maturity debt securities, and reinsurance receivables. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments) and net investments in leases recognized by a lessor. ASU 2016-13 was set to be effective for most public companies on January 1, 2020. However, at the October 16, 2019 FASB meeting, the FASB voted unanimously to delay the effective date of CECL adoption for smaller reporting companies ("SRCs") to January 1, 2023. The Company adopted ASU 2016-13 on January 1, 2023 using the modified retrospective method with no adjustments to prior period comparative financial statements for all financial assets measured at amortized cost and off-balance sheet credit exposure as well as held to maturity securities. In accordance with the standard, management did not reassess whether modifications to individual acquired financial assets accounted for in pools were troubled debt restructurings as of the date of adoption. Upon adoption the Company recorded a decrease to retained earnings of $5.3 million, net of tax. The total transition adjustment prior to the tax impact included $3.5 million related to allowance for credit losses on loans, $3.5 million related to off-balance sheet commitments, and $0.1 million related to held-to-maturity securities. Results for reporting periods beginning after January 1, 2023 are presented under ASU 2016-13 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The following table illustrates the day one adoption impact of ASU 2016-13 (dollars in thousands): Balance at January 1, 2023 (before adjustment) Cumulative effect adjustment amount Balance January 1, 2023 (after adjustment) Assets Allowance for credit losses: loans $ (17,183) $ (3,470) $ (20,653) Allowance for credit losses: held-to-maturity securities — (71) (71) Deferred tax assets, net 6,914 1,703 8,617 Liabilities Allowance for credit losses on off-balance sheet exposures 419 3,481 3,900 Shareholders’ Equity Retained earnings, net of tax 51,887 (5,319) 46,568 Allowance for credit losses - loans: The allowance for credit losses (“ACL”) is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The ACL excludes loans held for sale and loans accounted for under the fair value option. The Company elected to not measure an ACL for accrued interest receivables, as we write off applicable accrued interest receivable balances in a timely manner when a loan is placed on non-accrual status, in which any accrued but uncollected interest is reversed from current income. Loans are charged off against the allowance when management believes the uncollectibility of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the allowance balance using relevant available information, from internal and external sources, related to past events, current conditions, and reasonable and supportable forecasts. Actual Company and regional peer historical credit loss experience provides the basis for the estimation of expected credit losses. The Company identified and grouped portfolio segments based on risk characteristics and underlying collateral. The call code for each financial asset type was assessed and, where appropriate, expanded for certain call codes into separate segments based on risk characteristics. ACL for pooled loans are estimated using a discounted cash flow (“DCF”) methodology using the amortized cost basis (excluding interest) for all loans modeled within a performing pool of loans. The DCF analysis pairs loan-level term information, for example, maturity date, payment amount, interest rate, with top-down pool assumptions such as default rates, prepayment speeds, to produce individual expected cash flows for every instrument in the segment. The results are then aggregated to produce segment level results and reserve requirements for each segment. The quantitative DCF model also incorporates forward-looking macroeconomic information over a reasonable and supportable period of two years. Subsequent to two year period, the Company reverts to its historical loss rate and historical prepayment and curtailment speeds on a straight-line basis over a one year reversion period. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not included in the pooled loan evaluation. When management determines that foreclosure is probable, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. Qualitative adjustments to historical loss data are made based on management’s assessment of the risks that may lead to a future loan loss or differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, changes in environmental and economic conditions, or other relevant factors. Allowance for credit losses - held-to-maturity securities : Held-to maturity securities are carried at amortized cost when management has the positive intent and ability to hold them to maturity. The majority of our held-to-maturity investment portfolio consists of securities issues by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies, and have a long history of no credit losses. With respect to these securities, we consider the risk of credit loss to be zero and, therefore, we have elected the practical expedient to not record an ACL for these securities. The Company's non-government backed securities include private label CMO and MBS and bank subordinated debt. Private label refers to private institutions such as brokerage firms, banks, and home builders, that also securitize mortgages. Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type. Accrued interest receivable on held-to-maturity debt securities is excluded from the estimate of credit losses. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management classifies the held-to-maturity portfolio into the follow major security types: Corporate bonds and Corporate CMO and MBS. Allowance for credit losses - off-balance sheet credit exposures: The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted through the Provision for credit losses and is recorded in Other liabilities. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The probability of funding is based on historical utilization statistics for unfunded loan commitments. The loss rates used are calculated using the same assumptions as the associated funded balance. In March 2022, the FASB issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326); Troubled Debt Restructurings (“TDR”) and Vintage Disclosures. This ASU was effective for the Company on January 1, 2023. The amendments eliminate the TDR recognition and measurement guidance and instead require an entity to evaluate whether the modification represents a new loan or a continuation of an existing loan (consistent with accounting for other modifications). The amendments also enhance existing disclosure requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. The Company adopted ASU 2022-02 on January 1, 2023. Refer to Note 3 - Loans and the Allowance for Credit Losses for additional information on the required disclosures. Recently issued accounting pronouncements, not yet adopted : The following reflects pending pronouncements with an update to the expected impact since the end of the Company’s fiscal year ended December 31, 2022. On March 29, 2023 the FASB issued ASU 2023-02 Investments in Tax Structures which changes the accounting methodology to allow proportional amortization method to be expanded beyond investments in low income tax housing tax credits (“LIHTC”) structures. This guidance is effective January 1, 2024 and currently the Company does not have any investments that would be impacted but will evaluate as other investments are considered as early adoption is permitted. In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. This was issued to clarify the guidance in Topic 820, Fair Value Measurement, when measuring fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security and to introduce new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. The Company is currently assessing the impact of this guidance on our existing equity securities. This guidance is effective for the Company in fiscal years after December 15, 2023.

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of change in accounting principle	The following table illustrates the day one adoption impact of ASU 2016-13 (dollars in thousands): Balance at January 1, 2023 (before adjustment) Cumulative effect adjustment amount Balance January 1, 2023 (after adjustment) Assets Allowance for credit losses: loans $ (17,183) $ (3,470) $ (20,653) Allowance for credit losses: held-to-maturity securities — (71) (71) Deferred tax assets, net 6,914 1,703 8,617 Liabilities Allowance for credit losses on off-balance sheet exposures 419 3,481 3,900 Shareholders’ Equity Retained earnings, net of tax 51,887 (5,319) 46,568

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of held-to-maturity securities	The following presents the amortized cost and fair value of securities held-to-maturity and the corresponding amounts of gross unrecognized gains and losses as of the date noted (dollars in thousands): March 31, 2023 Amortized Cost Gross Unrecognized Gains Gross Unrecognized Losses Fair Value Allowance for Credit Losses (1) Investment securities held-to-maturity: U.S. Treasury debt $ 245 $ — $ (7) $ 238 $ — Corporate bonds 23,780 — (2,674) 21,106 (71) GNMA mortgage-backed securities – residential 38,465 — (2,480) 35,985 — FNMA mortgage-backed securities – residential 6,554 — (427) 6,127 — Government CMO and MBS - commercial 6,540 12 (324) 6,228 — Corporate CMO and MBS 4,052 — (166) 3,886 — Total securities held-to-maturity $ 79,636 $ 12 $ (6,078) $ 73,570 $ (71) (1) Refer to Note 1—Organization and Summary of Significant Accounting Policies for further information on our credit loss methodology. December 31, 2022 Amortized Cost Gross Unrecognized Gains Gross Unrecognized Losses Fair Value Investment securities held-to-maturity: U.S. Treasury debt $ 243 $ — $ (9) $ 234 Corporate bonds 23,819 — (2,453) 21,366 GNMA mortgage-backed securities – residential 39,426 — (2,800) 36,626 FNMA mortgage-backed securities – residential 6,708 — (506) 6,202 Government CMO and MBS - commercial 6,786 13 (403) 6,396 Corporate CMO and MBS 4,074 — (180) 3,894 Total securities held-to-maturity $ 81,056 $ 13 $ (6,351) $ 74,718
Summary of the amortized cost and estimated fair value of held to maturity securities	March 31, 2023 Amortized Fair Due within one year $ — $ — Due between one year and five years 2,236 2,020 Due between five years and ten years 21,531 19,080 Due after ten years 258 244 Securities (CMO and MBS) 55,611 52,226 Total $ 79,636 $ 73,570
Schedule of unrealized loss on held to maturity and available for sale securities	The following presents securities with unrecognized losses aggregated by major security type and length of time in a continuous unrecognized loss position as of the date noted (dollars in thousands, before tax): Less than 12 Months 12 Months or Longer Total March 31, 2023 Fair Unrecognized Fair Unrecognized Fair Unrecognized Investment securities held-to-maturity: U.S. Treasury debt $ — $ — $ 238 $ (7) $ 238 $ (7) Corporate bonds 7,135 (643) 13,971 (2,031) 21,106 (2,674) GNMA mortgage-backed securities – residential 17,549 (593) 18,436 (1,887) 35,985 (2,480) FNMA mortgage-backed securities – residential 5,360 (380) 767 (47) 6,127 (427) Government CMO and MBS - commercial 5,480 (324) — — 5,480 (324) Corporate CMO and MBS 2,856 (68) 1,030 (98) 3,886 (166) Total $ 38,380 $ (2,008) $ 34,442 $ (4,070) $ 72,822 $ (6,078) Less than 12 Months 12 Months or Longer Total December 31, 2022 Fair Unrecognized Fair Unrecognized Fair Unrecognized Investment securities held-to-maturity: U.S. Treasury debt $ — $ — $ 234 $ (9) $ 234 $ (9) Corporate bonds 20,911 (2,436) 455 (17) 21,366 (2,453) GNMA mortgage-backed securities – residential 22,371 (1,051) 14,255 (1,749) 36,626 (2,800) FNMA mortgage-backed securities - residential 6,202 (506) — — 6,202 (506) Government CMO and MBS - commercial 5,591 (403) — — 5,591 (403) Corporate CMO and MBS 3,499 (147) 395 (33) 3,894 (180) Total $ 58,574 $ (4,543) $ 15,339 $ (1,808) $ 73,913 $ (6,351)
Allowance for credit losses for HTM securities	The following table presents the activity in the allowance for credit losses for debt securities held-to-maturity by major security type for the three months ended March 31, 2023: March 31, 2023 Corporate Bonds Corporate CMO Allowance for credit losses: Beginning balance $ — $ — Impact of ASU 2016-13 adoption (1) 71 — Provision for credit losses — — Securities charged-off (recoveries) — — Total ending allowance balance $ 71 $ — (1) Refer to Note 1—Organization and Summary of Significant Accounting Policies for further information on our credit loss methodology.

LOANS AND THE ALLOWANCE FOR L_2

LOANS AND THE ALLOWANCE FOR LOAN LOSSES (Tables)	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Summary of the Company's loans	The following presents a summary of the Company’s loans at amortized cost as of the dates noted (dollars in thousands): March 31, December 31, Cash, Securities, and Other $ 157,264 $ 165,559 Consumer and Other (1) 42,503 49,391 Construction and Development 281,281 285,627 1-4 Family Residential 891,639 899,722 Non-Owner Occupied CRE 533,218 493,134 Owner Occupied CRE 221,709 214,189 Commercial and Industrial 341,424 361,791 Total loans held for investment 2,469,038 2,469,413 Allowance for credit losses (19,843) (17,183) Loans, net $ 2,449,195 $ 2,452,230 ______________________________________ (1) Includes $21.1 million and $23.4 million of unpaid principal balance of loans held for investment measured at fair value as of March 31, 2023 and December 31, 2022, respectively. Includes fair value adjustments on loans held for investment accounted for under the fair value option.
Summary of aging analysis of the recorded investments in loans past due	The following presents, by class, an aging analysis of the amortized cost basis in loans past due as of the date noted (dollars in thousands): March 31, 2023 30-59 60-89 90 or Total Current Total Loans Accounted for Under the Fair Value Option (1) Total Loans Cash, Securities, and Other $ 386 $ — $ 1,726 $ 2,112 $ 155,152 $ 157,264 — $ 157,264 Consumer and Other 8 8 — 16 21,680 21,696 20,807 42,503 Construction and Development 280 — — 280 281,001 281,281 — 281,281 1-4 Family Residential — — — — 891,639 891,639 — 891,639 Non-Owner Occupied CRE 4,399 — — 4,399 528,819 533,218 — 533,218 Owner Occupied CRE — — — — 221,709 221,709 — 221,709 Commercial and Industrial 462 — 13,105 13,567 327,857 341,424 — 341,424 Total $ 5,535 $ 8 $ 14,831 $ 20,374 $ 2,427,857 $ 2,448,231 $ 20,807 $ 2,469,038 December 31, 2022 30-59 60-89 90 or Total Current Total Amortized Cost Loans Accounted for Under the Fair Value Option (1) Total Loans Cash, Securities, and Other $ 1,735 $ 539 $ 4 $ 2,278 $ 163,281 $ 165,559 $ — $ 165,559 Consumer and Other 657 5 5 667 25,403 26,070 23,321 49,391 Construction and Development — — 201 201 285,426 285,627 — 285,627 1-4 Family Residential 1,752 — 5 1,757 897,965 899,722 — 899,722 Non-Owner Occupied CRE 1,071 — — 1,071 492,063 493,134 — 493,134 Owner Occupied CRE 1,165 — — 1,165 213,024 214,189 — 214,189 Commercial and Industrial 4,858 10,648 1,319 16,825 344,966 361,791 — 361,791 Total $ 11,238 $ 11,192 $ 1,534 $ 23,964 $ 2,422,128 $ 2,446,092 $ 23,321 $ 2,469,413 (1) Refer to Note 13 - Fair Value for additional information on the measurement of loans accounted for under the fair value option.
Schedule of recorded investment in non accrual loans by class	The following presents the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing by class as of the date noted (dollars in thousands). As of March 31, 2023 Nonaccrual loans with Total nonaccrual loans Loans past due over 89 days still accruing Cash, Securities, and Other $ — $ — $ 1,726 Consumer and Other — — — Construction and Development — — — 1-4 Family Residential — — — Owner Occupied CRE 1,135 1,135 — Commercial and Industrial (1) 10,741 11,124 3,000 Total $ 11,876 $ 12,259 $ 4,726 (1) The Company recorded a specific reserve of $0.2 million on an individually analyzed loan of $0.4 million as of March 31, 2023. The following presents the recorded investment in non-accrual loans by class as of the date noted (dollars in thousands): As of December 31, 2022 Nonaccrual loans with Total nonaccrual loans Loans past due over 89 days still accruing Cash, Securities, and Other $ 4 $ 4 $ — Consumer and Other 5 5 — Construction and Development 201 201 — 1-4 Family Residential — — — Owner Occupied CRE 1,165 1,165 — Commercial and Industrial 10,762 10,762 25 Total $ 12,137 $ 12,137 $ 25 (1) The Company did not record a specific reserve on any individually analyzed loans as of December 31, 2022. As of March 31, 2023 Collateral Dependent Loans Secured by Real Estate Secured by Cash and Secured by Other Total Cash, Securities, and Other $ — $ — $ — $ — Consumer and Other — — — — Construction and Development — — — — 1-4 Family Residential — — — — Non-Owner Occupied CRE — — — — Owner Occupied CRE 1,135 — — 1,135 Commercial and Industrial — — 11,124 11,124 Total $ 1,135 $ — $ 11,124 $ 12,259
Schedule of activity in the Company's allowance for loan losses by portfolio class	The following table presents the activity in the allowance for credit losses by portfolio segment for the three months ended March 31, 2023 (dollars in thousands): Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for loan losses for the three months ended March 31, 2023 Beginning balance, prior to the adoption of ASU 2016-13 $ 1,198 $ 191 $ 2,025 $ 6,309 $ 3,490 $ 1,510 $ 2,460 $ 17,183 Impact of adopting ASU 2016-13 193 106 4,681 (2,808) (689) (104) 2,091 $ 3,470 (Release)/provision for credit losses 60 (95) (477) 320 (92) (134) (387) (805) Charge-offs — (17) — — — — — (17) Recoveries — 11 — — — — 1 12 Ending balance $ 1,451 $ 196 $ 6,229 $ 3,821 $ 2,709 $ 1,272 $ 4,165 $ 19,843 Allowance for loan losses as of March 31, 2023 allocated to loans evaluated: Individually $ — $ — $ — $ — $ — $ — $ 195 $ 195 Collectively 1,451 196 6,229 3,821 2,709 1,272 3,970 19,648 Ending balance $ 1,451 $ 196 $ 6,229 $ 3,821 $ 2,709 $ 1,272 $ 4,165 $ 19,843 Loans as of March 31, 2023: Individually evaluated $ — $ — $ — $ — $ — $ 1,135 $ 11,124 $ 12,259 Collectively evaluated 157,264 21,696 281,281 891,639 533,218 220,574 330,300 2,435,972 Loans held for investment measured at fair value — 20,807 — — — — — 20,807 Ending balance $ 157,264 $ 42,503 $ 281,281 $ 891,639 $ 533,218 $ 221,709 $ 341,424 $ 2,469,038 Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for loan losses for the three months ended March 31, 2022 Beginning balance $ 1,598 $ 266 $ 1,092 $ 3,553 $ 2,952 $ 1,292 $ 2,979 $ 13,732 (Release)/provision for loan losses (158) 74 (138) 236 (85) 36 245 210 Charge-offs — (97) — — — — — (97) Recoveries — 40 — — — — — 40 Ending balance $ 1,440 $ 283 $ 954 $ 3,789 $ 2,867 $ 1,328 $ 3,224 $ 13,885 Allowance for loan losses as of December 31, 2022 allocated to loans evaluated: Individually $ — $ — $ — $ — $ — $ — $ — $ — Collectively 1,198 191 2,025 6,309 3,490 1,510 2,460 17,183 Ending balance $ 1,198 $ 191 $ 2,025 $ 6,309 $ 3,490 $ 1,510 $ 2,460 $ 17,183 Loans as of December 31, 2022: Individually evaluated $ 4 $ 5 $ 201 $ — $ — $ 1,165 $ 10,762 $ 12,137 Collectively evaluated 165,555 26,065 285,426 899,722 493,134 213,024 351,029 2,433,955 Loans held for investment measured at fair value $ — $ 23,321 $ — $ — $ — $ — $ — $ 23,321 Ending balance $ 165,559 $ 49,391 $ 285,627 $ 899,722 $ 493,134 $ 214,189 $ 361,791 $ 2,469,413
Summary of recorded investment in the Company's loans by class and by credit quality indicator	The following table presents the amortized cost basis of loans by credit quality indicator, by class of financing receivable, and year of origination for term loans as of March 31, 2023. For revolving lines of credit that converted to term loans, if the conversion involved a credit decision, such loans are included in the origination year in which the credit decision was made. If revolving lines of credit converted to term loans without a credit decision, such lines of credit are included in the “Revolving lines of credit converted to term” column in the following table. Term Loans Amortized Cost by Origination Year March 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Cash, Securities, and Other Pass $ 638 $ 12,929 $ 23,213 $ 5,778 $ 7,127 $ 19,944 $ 87,635 $ — $ 157,264 Special mention — — — — — — — — — Substandard — — — — — — — — — Not rated — — — — — — — — — Total Cash, Securities, and Other $ 638 $ 12,929 $ 23,213 $ 5,778 $ 7,127 $ 19,944 $ 87,635 $ — $ 157,264 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Consumer and Other Pass $ 103 $ 2,117 $ 692 $ 891 $ 1,264 $ 29 $ 16,600 $ — $ 21,696 Special mention — — — — — — — — — Substandard — — — — — — — — — Not rated (1) — 14,959 4,294 1,403 151 — — — 20,807 Total Consumer and Other $ 103 $ 17,076 $ 4,986 $ 2,294 $ 1,415 $ 29 $ 16,600 $ — $ 42,503 Current year-to-date gross write-offs $ — $ — $ — $ 2 $ 13 $ 2 $ — $ — $ 17 Construction and Development Pass $ 3,824 $ 203,543 $ 50,172 $ 19,389 $ — $ — $ 4,353 $ — $ 281,281 Special mention — — — — — — — — — Substandard — — — — — — — — — Not rated — — — — — — — — — Total Construction and Development $ 3,824 $ 203,543 $ 50,172 $ 19,389 $ — $ — $ 4,353 $ — $ 281,281 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost by Origination Year March 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total 1-4 Family Residential Pass $ 12,980 $ 399,464 $ 155,127 $ 117,018 $ 38,556 $ 42,728 $ 125,766 $ — $ 891,639 Special mention — — — — — — — — — Substandard — — — — — — — — — Not rated — — — — — — — — — Total 1-4 Family Residential $ 12,980 $ 399,464 $ 155,127 $ 117,018 $ 38,556 $ 42,728 $ 125,766 $ — $ 891,639 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Pass $ 3,272 $ 203,689 $ 130,033 $ 82,161 $ 24,906 $ 55,304 $ 25,133 $ — $ 524,498 Special mention — — — 5,095 — — — — 5,095 Substandard — 3,625 — — — — — — 3,625 Not rated — — — — — — — — — Total Non-Owner Occupied CRE $ 3,272 $ 207,314 $ 130,033 $ 87,256 $ 24,906 $ 55,304 $ 25,133 $ — $ 533,218 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Owner Occupied CRE Pass $ 4,542 $ 47,976 $ 58,851 $ 42,285 $ 5,773 $ 53,030 $ 8,117 $ — $ 220,574 Special mention — — — — — — — — — Substandard — — — 1,135 — — — — 1,135 Not rated — — — — — — — — — Total Owner Occupied CRE $ 4,542 $ 47,976 $ 58,851 $ 43,420 $ 5,773 $ 53,030 $ 8,117 $ — $ 221,709 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial Pass $ 10,907 $ 91,110 $ 47,110 $ 15,575 $ 7,235 $ 13,977 $ 138,490 $ — $ 324,404 Special mention — — — 2,896 — — — — 2,896 Substandard — 8,404 — 635 — 1,099 3,986 — 14,124 Not rated — — — — — — — — — Total Commercial and Industrial $ 10,907 $ 99,514 $ 47,110 $ 19,106 $ 7,235 $ 15,076 $ 142,476 $ — $ 341,424 Current year-to-date gross write-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Total $ 36,266 $ 987,816 $ 469,492 $ 294,261 $ 85,012 $ 186,111 $ 410,080 $ — $ 2,469,038 (1) Includes loans held for investment measured at fair value as of March 31, 2023. Includes fair value adjustments on loans held for investment accounted for under the fair value option. The following presents, by class and by credit quality indicator, the recorded investment in the Company’s loans as of the date noted (dollars in thousands): December 31, 2022 Pass Special Substandard Not Rated Total Cash, Securities, and Other $ 165,555 $ — $ 4 $ — $ 165,559 Consumer and Other (1) 26,065 — 5 23,321 49,391 Construction and Development 285,426 — 201 — 285,627 1-4 Family Residential 899,722 — — — 899,722 Non-Owner Occupied CRE 493,134 — — — 493,134 Owner Occupied CRE 213,024 — 1,165 — 214,189 Commercial and Industrial 348,844 2,185 10,762 — 361,791 Total $ 2,431,770 $ 2,185 $ 12,137 $ 23,321 $ 2,469,413 (1) Includes loans held for investment measured at fair value as of December 31, 2022. Includes fair value adjustments on loans held for investment accounted for under the fair value option.

GOODWILL (Tables)

GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in carrying amount of goodwill	The following presents changes in the carrying amount of goodwill as of the dates noted (dollars in thousands): March 31, December 31, Balance, beginning of year $ 30,400 $ 30,588 Acquisition activity — (188) Balance, end of period $ 30,400 $ 30,400

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Lease balance sheet location	The Company elected to not include short-term leases with initial terms of twelve months or less on the Condensed Consolidated Balance Sheets. The following presents the classification of the right-of-use assets and corresponding liabilities within the Condensed Consolidated Balance Sheets, as of the dates noted (dollars in thousands). March 31, December 31, Lease Right-of-Use Assets Classification Operating lease right-of-use assets Other assets $ 7,951 $ 8,602 Lease Liabilities Classification Operating lease liabilities Other liabilities $ 10,346 $ 11,163
Schedule of weighted average lease term and discount rate	March 31, December 31, Weighted-Average Remaining Lease Term Operating leases 4.75 years 4.85 years Weighted-Average Discount Rate Operating leases 2.59 % 2.63 %
Lease costs	The following presents the Company’s net lease costs during the periods presented (dollars in thousands): Three Months Ended March 31, 2023 2022 Lease Costs Operating lease cost $ 744 $ 795 Variable lease cost 493 558 Lease costs, net $ 1,237 $ 1,353
Schedule of minimum lease payments due	The following presents a maturity analysis of the Company’s operating lease liabilities on an annual basis for each of the next five years and total amounts thereafter (dollars in thousands): Year Ending December 31, Operating Leases 2023⁽¹⁾ $ 2,344 2024 3,083 2025 2,141 2026 809 2027 734 Thereafter 1,752 Total future minimum lease payments 10,863 Less: imputed interest (517) Present value of net future minimum lease payments $ 10,346 ______________________________________ (1) Amount represents the remaining nine months of year.
Summary of maturity analysis of the Company's operating payments to be received	Year Ending December 31, Undiscounted 2023⁽¹⁾ $ 235 2024 233 2025 3 2026 — 2027 — Thereafter — Total undiscounted operating lease income $ 471 ______________________________________ (1) Amount represents the remaining nine months of the year.

DEPOSITS (Tables)

DEPOSITS (Tables)	3 Months Ended
	Mar. 31, 2023
Deposits [Abstract]
Schedule of interest bearing deposits	The following presents the Company’s interest-bearing deposits as of the dates noted (dollars in thousands): March 31, December 31, Money market deposit accounts $ 1,277,988 $ 1,336,092 Time deposits 354,545 224,090 Negotiable order of withdrawal accounts 192,011 234,778 Savings accounts 22,319 27,177 Total interest-bearing deposits $ 1,846,863 $ 1,822,137 Estimated aggregate time deposits of $250 or greater $ 90,113 $ 77,972
Schedule of time deposit maturities	The following presents the scheduled maturities of all time deposits for each of the next five years and total amounts thereafter (dollars in thousands): Year ending December 31, Time Deposits 2023 (1) $ 210,259 2024 96,504 2025 6,832 2026 2,177 2027 4,185 Thereafter 34,588 Total $ 354,545 ______________________________________ (1) Amount represents the remaining nine months of year.

BORROWINGS (Tables)

BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of borrowings from FHLB Topeka	The following presents the Company’s required maturities on FHLB and FRB borrowings as of the dates noted (dollars in thousands): Maturity Date Rate % March 31, December 31, April 1, 2023 (1) 4.76 $ 60,000 $ 131,498 April 13, 2023 4.99 104,712 — May 5, 2023 0.76 10,000 10,000 August 1, 2023 5.07 50,000 — March 27, 2024 4.78 32,068 — Total $ 256,780 $ 141,498 ______________________________________ (1) The borrowing has a one day, automatic daily renewal maturity date, subject to FHLB discretion not to renew.
Schedule of Debt	The following presents the Company’s subordinated notes included in the Subordinated notes line of the Condensed Consolidated Balance Sheets as of the periods noted (dollars in thousands): Issuance Date Stated Rate Interest Paid Maturity Carrying Value Initial Debt Issuance Costs Remaining Net Balance (1) March 2020 5.125% per annum until 3/31/2025, then alternative rate plus 450 basis points until maturity Quarterly 3/31/2030 $ 8,000 $ 120 $ 7,953 November 2020 4.25% per annum until 12/1/2025, then SOFR plus 402 basis points until maturity Semi-annual (Quarterly beginning 12/01/25) 12/1/2030 10,000 162 9,882 August 2021 3.25% per annum until 9/1/2026, then SOFR plus 258 basis points until maturity Semi-annual (Quarterly beginning 09/01/26) 9/1/2031 15,000 242 14,809 December 2022 7.00% per annum until December 15, 2027, then SOFR plus 328 basis points until maturity Semi-annual (Quarterly beginning 12/15/27) 12/15/2032 20,000 506 19,523 ______________________________________ (1) Remaining net balance includes amortization of debt issuance costs.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of contract amounts represent credit risk	The following presents the Company’s financial instruments whose contract amounts represent credit risk, as of the dates noted (dollars in thousands): March 31, 2023 December 31, 2022 Fixed Rate Variable Rate Fixed Rate Variable Rate Unused lines of credit $ 207,561 $ 613,346 $ 211,285 $ 601,202 Standby letters of credit 8,809 14,189 8,571 16,737 Commitments to make loans to sell 40,210 — 13,553 — Commitments to make loans 13,398 12,895 20,895 81,663 Three Months Ended March 31, 2023 Beginning balance $ 419 Impact of adopting ASU 2016-13 3,481 Provision for credit losses 495 Ending balance $ 4,395

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of summarizes activity for nonqualified stock options	The following presents activity for nonqualified stock options during the three months ended March 31, 2023: Number Weighted Weighted Aggregate Outstanding as of December 31, 2022 184,165 $ 22.76 Granted — — Exercised (5,760) 20.00 Forfeited or expired — — Outstanding as of March 31, 2023 178,405 22.85 1.9 (1) Options fully vested / exercisable as of March 31, 2023 178,405 22.85 1.9 (1) ______________________________________ (1) Nonqualified stock options outstanding at the end of the period and those fully vested/exercisable had immaterial aggregate intrinsic values.
Schedule of summarizes the activity for the Time Vesting Units, the Financial Performance Units and the Market Performance Units	The following presents the activity for the Time Vesting Units, the Financial Performance Units, and the Market Performance Units during the three months ended March 31, 2023: Time Financial Market Outstanding as of December 31, 2022 285,995 235,512 — Granted — — — Vested (8,252) — — Forfeited (3,494) (1,247) — Outstanding as of March 31, 2023 274,249 234,265 —
Schedule of financial Performance Units activity	The following presents the Company’s existing Financial Performance Units as of March 31, 2023 (dollars in thousands, except share amounts): Grant Period Threshold Accrual Maximum Issuable Unrecognized Compensation Weighted-Average (1) Financial Metric End Date Vesting Requirement End Date May 1, 2019 through April 30, 2020 150 % 69,306 $ 166 0.8 years December 31, 2021 December 31, 2023 May 1, 2020 through December 31, 2020, excluding November 18, 2020 150 74,121 391 1.8 years December 31, 2022 December 31, 2023 November 18, 2020 114 23,943 267 1.6 years December 31, 2022 50% November 18, 2023 & 2025 May 3, 2021 through August 11, 2021 146 52,136 445 2.8 years December 31, 2023 December 31, 2025 May 2, 2022 through November 2, 2022, excluding August 4, 2022 (2) — — — 3.8 years December 31, 2024 December 31, 2026 On August 4, 2022 (3) 100 18,181 488 3.8 years December 31, 2024 December 31, 2026 ______________________________________ (1) Represents the expected unrecognized stock-based compensation expense recognition period. (2) As the performance threshold is not expected to be met in future performance periods, there is no related unrecognized compensation as of March 31, 2023. (3) Performance threshold was not met for the year ended December 31, 2022. The 100% threshold is expected to be met for the years ended December 31, 2023 and 2024. The following presents the Company’s Financial Performance Units activity during the periods presented (dollars in thousands, except share amounts): Units Granted Compensation Expense Recognized Three Months Ended March 31, Three Months Ended March 31, Grant Period 2023 2022 2023 2022 May 1, 2019 through April 30, 2020 — — $ 53 $ 61 May 1, 2020 through December 31, 2020, excluding November 18, 2020 — — 48 53 November 18, 2020 — 19 30 May 3, 2021 through August 11, 2021 — — 56 81 May 2, 2022 through November 2022, excluding August 4, 2022 (1) — — — — August 4, 2022 (2) — — 28 — (1) Performance threshold was not met as of the three months ended March 31, 2023 and 2022, therefore, no compensation expense was recognized for the three months ended March 31, 2023 and 2022. (2) Performance threshold was not met for the year ended December 31, 2022. The 100% threshold is expected to be met for the years ended December 31, 2023 and 2024.

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings per share	The following presents the calculation of basic and diluted earnings per common share during the periods presented (dollars in thousands, except share and per share amounts): Three Months Ended March 31, 2023 2022 Earnings per common share - Basic Numerator: Net income available for common shareholders $ 3,820 $ 5,524 Denominator: Basic weighted average shares 9,503,715 9,418,318 Earnings per common share - basic $ 0.40 $ 0.59 Earnings per common share - Diluted Numerator: Net income available for common shareholders $ 3,820 $ 5,524 Denominator: Basic weighted average shares 9,503,715 9,418,318 Diluted effect of common stock equivalents: Stock options 16,023 57,139 Time Vesting Units 125,228 189,538 Financial Performance Units 87,708 83,954 Market Performance Units — 13,653 Total diluted effect of common stock equivalents 228,959 344,284 Diluted weighted average shares 9,732,674 9,762,602 Earnings per common share - diluted $ 0.39 $ 0.57

RELATED-PARTY TRANSACTIONS (Tab

RELATED-PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
Summary of related-party loan activity	The following presents a summary of related-party loan activity as of the dates noted (dollars in thousands): March 31, 2023 December 31, 2022 Balance, beginning of year $ 16,859 $ 12,833 Funded loans 2,360 15,079 Payments collected (2,923) (11,053) Balance, end of period $ 16,296 $ 16,859

FAIR VALUE (Tables)

FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of fair value assets and liabilities measured on recurring basis	The following presents assets and liabilities measured on a recurring basis as of the dates noted (dollars in thousands): March 31, 2023 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 9,873 $ — $ 9,873 Loans held at fair value $ — $ — $ 20,807 $ 20,807 Equity securities $ 637 $ 122 $ — $ 759 Guarantee asset $ — $ — $ 235 $ 235 IRLC, net $ — $ — $ 723 $ 723 Equity warrants $ — $ — $ 825 $ 825 Swap derivative asset $ — $ 204 $ — $ 204 Financial Liabilities Forward commitments and FSC $ — $ (138) $ — $ (138) Swap derivative liabilities $ — $ (508) $ — $ (508) December 31, 2022 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 8,839 $ — $ 8,839 Loans held for sale $ 1,965 $ — $ — $ 1,965 Loans held at fair value $ — $ — $ 23,321 $ 23,321 Forward commitments and FSC $ — $ 46 $ — $ 46 Equity securities $ 627 $ 122 $ — $ 749 Guarantee asset $ — $ — $ 143 $ 143 IRLC, net $ — $ — $ 229 $ 229 Equity warrants $ — $ — $ 825 $ 825
Summary of assets and liability for level 3 instruments measured at fair value on recurring basis	The following presents a reconciliation for Level 3 instruments measured at fair value on a recurring basis as of the dates noted (dollars in thousands): Three Months Ended March 31, 2023 Corporate Bonds (1) Loans Held at Fair FSC Guarantee Asset IRLC Equity Warrants Beginning balance $ — $ 23,321 $ — $ 143 $ 229 $ 825 Acquisitions — 1,162 — — 886 — Originations — — — 5 (1,486) — Gains/(losses) in net income, net — (150) — 87 1,094 — Settlements — (3,526) — — — — Ending balance $ — $ 20,807 $ — $ 235 $ 723 $ 825 (1) All securities were transferred from available-for-sale to held-to-maturity effective April 1, 2022 and are no longer measured at fair value on a recurring basis. Three Months Ended March 31, 2022 Corporate Bonds Loans Held at Fair FSC Guarantee Asset IRLC Equity Warrants Beginning balance $ 2,113 $ — $ (9) $ 237 $ 1,473 $ 160 Acquisitions 4,000 6,380 9 — 1,614 242 Originations — — — — (1,354) — Losses in net income, net — — — (31) (743) — Unrealized gain/(losses), net 102 — — — — — Ending balance $ 6,215 $ 6,380 $ — $ 206 $ 990 $ 402
Schedule of changes in fair value of loans	The following presents the changes in fair value of loans accounted for under the fair value option as of the dates noted (dollars in thousands): Three Months Ended 2023 2022 Mortgage loans held for sale $ 68 $ 667 Loans held for sale (20) — Loans held for investment (150) — $ (102) $ 667 The following summarizes the activity pertaining to loans accounted for under the fair value option as of the dates noted (dollars in thousands): Three Months Ended Mortgage loans held for sale 2023 2022 Balance at beginning of period $ 8,839 $ 30,620 Loans originated 54,073 191,081 Fair value changes 68 667 Sales (53,102) (188,666) Settlements (5) (39) Balance at end of period $ 9,873 $ 33,663 Three Months Ended Loans held for sale 2023 2022 Balance at beginning of period $ 1,965 $ — Loans transferred from held for investment 39,221 — Fair value changes (20) — Sales (40,761) — Settlements (405) — Balance at end of period $ — $ — Three Months Ended Loans held for investment 2023 2022 Balance at beginning of period $ 23,321 $ — Loans acquired 1,162 6,380 Fair value changes (150) — Net charge-offs (392) — Settlements (3,134) — Balance at end of period $ 20,807 $ 6,380
Summary of assets measured at fair value on nonrecurring basis	The following presents assets measured on a nonrecurring basis as of the dates noted (dollars in thousands): March 31, 2023 Quoted Significant Significant Reported Collateral dependent loans: Commercial and Industrial $ — $ — $ 188 $ 188
Summary of assets and liabilities measured at fair value on a recurring or nonrecurring, the significant unobservable inputs	The following presents quantitative information about Level 3 assets measured on a recurring and nonrecurring basis as of the dates noted (dollars in thousands): Quantitative Information about Level 3 Fair Value Measurements as of March 31, 2023 Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 20,807 Discounted cash flow Discount rate 4% to 9% (5%) Guarantee asset 235 Discounted cash flow Discount rate 5% (5%) 3% (3%) IRLC, net 723 Best execution model Pull through 60% to 100% (89%) Equity warrants 825 Black-Scholes option pricing model Volatility 32.7% to 44.7% (35.0%) 3.88% (3.88%) 0 to 3 years Nonrecurring fair value Collateral dependent loans: Commercial and Industrial 188 Sales comparison, Loss given default 35% to 61% (50%) Quantitative Information about Level 3 Fair Value Measurements as of December 31, 2022 Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 23,321 Discounted cash flow Discount rate 4% to 18% (8)% Guarantee asset 143 Discounted cash flow Discount rate 5% (5%) 4% (4%) IRLC, net 229 Best execution model Pull through 73% to 100% (91%) Equity warrants 825 Black-Scholes option pricing model Volatility 32.7% to 44.7% (34.8%) 4.04% to 4.14% (4.05%) 0 to 4 years
Summary of carrying amounts and estimated fair values of financial instruments	The following presents carrying amounts and estimated fair values for financial instruments not carried at fair value as of the dates noted (dollars in thousands): Carrying Fair Value Measurements Using: March 31, 2023 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 295,067 $ 295,067 $ — $ — Held-to-maturity securities, net of ACL 79,565 238 65,747 7,585 Loans 2,448,231 — — 2,343,600 Accrued interest receivable 10,976 10,976 — — Liabilities: Deposits 2,391,927 2,037,360 — 370,521 Borrowings: FHLB borrowings – fixed rate 256,780 — 256,788 — Federal Reserve borrowings – fixed rate 4,605 — 4,605 — Subordinated notes – fixed-to-floating rate 52,167 — — 56,437 Accrued interest payable 1,786 1,786 — — Carrying Fair Value Measurements Using: December 31, 2022 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 196,512 $ 196,512 $ — $ — Held-to-maturity securities 81,056 234 67,433 7,051 Loans 2,446,092 — — 2,356,085 Accrued interest receivable 10,445 10,445 — — Liabilities: Deposits 2,405,229 2,181,139 — 228,868 Borrowings: FHLB borrowings – fixed rate 141,498 — 141,867 — Federal Reserve borrowings – fixed rate 5,388 — 5,388 — Subordinated notes – fixed-to-floating rate 52,132 — — 60,384 Accrued interest payable 1,125 1,125 — —
Schedule of loans measured at fair value under fair value option	March 31, 2023 Total Loans Non Accruals 90 Days or More Past Due Fair Value Carrying Unpaid Principal Difference Fair Value Carrying Unpaid Principal Difference Fair Value Carrying Unpaid Principal Difference Mortgage loans held for sale $ 9,873 $ 9,715 $ 158 $ — $ — $ — $ — $ — $ — Loans held for investment 20,807 21,052 (245) 117 121 (4) 117 121 (4) $ 30,680 $ 30,767 $ (87) $ 117 $ 121 $ (4) $ 117 $ 121 $ (4) December 31, 2022 Total Loans Non Accruals 90 Days or More Past Due Fair Value Carrying Unpaid Principal Difference Fair Value Carrying Unpaid Principal Difference Fair Value Carrying Unpaid Principal Difference Mortgage loans held for sale $ 8,839 $ 8,750 $ 89 $ — $ — $ — $ — $ — $ — Loans held for sale 1,965 1,984 (19) — — — — — — Loans held for investment 23,321 23,415 (94) 139 140 (1) 139 140 (1) $ 34,125 $ 34,149 $ (24) $ 139 $ 140 $ (1) $ 139 $ 140 $ (1)

DERIVATIVES (Tables)

DERIVATIVES (Tables)	3 Months Ended
	Mar. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments	The Company presents derivative position gross on the balance sheet. The following table reflects the fair value of derivatives recorded on the Condensed Consolidated Balance Sheets as of March 31, 2023 (dollars in thousands): As of March 31, 2023 Notional Amount Fair Value Included in other assets: Derivatives designated as hedges: Interest rate swaps - cash flow hedge $ — $ — Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 3,307 204 Total included in other assets $ 204 Included in other liabilities: Derivatives designated as hedges: Interest rate swaps - cash flow hedge $ 50,000 $ 268 Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 3,307 240 Total included in other liabilities $ 508 The effect of cash flow hedge accounting on accumulated other comprehensive income for the three months ended March 31, 2023 is as follows (dollars in thousands): March 31, 2023 Unrealized Gain (Loss) Recorded in OCI on Derivative Location of Gain (Loss) Reclassified from OCI into Income Amount of Gain (Loss) Reclassified from OCI into Income Interest rate contracts $ (268) $ — $ — The Company recorded an immaterial amount of interest income related to the swap to Other non-interest income on the condensed consolidated statement of income for the three months ended March 31, 2023. The effect of derivatives not designated as hedging instruments recorded in Other non-interest income on the Condensed Consolidated Statements of Income for the three months ended March 31, 2023 is as follows (dollars in thousands): March 31, 2023 Unrealized Gain (Loss) on Derivative Interest rate swaps related to loan customers $ (36)

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of segment data	The following presents the financial information for each segment that is specifically identifiable or based on allocations using internal methods as of or during the periods presented (dollars in thousands): As of or for the three months ended March 31, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 34,600 $ 112 $ 34,712 Total interest expense 15,152 — 15,152 (Release) provision for credit losses (310) — (310) Net interest income, after (release) provision for credit losses 19,758 112 19,870 Non-interest income 4,785 1,034 5,819 Total income before non-interest expense 24,543 1,146 25,689 Depreciation and amortization expense 586 8 594 All other non-interest expense 18,202 1,732 19,934 Income before income taxes $ 5,755 $ (594) $ 5,161 Goodwill $ 30,400 $ — $ 30,400 Total assets 2,956,908 11,599 2,968,507 As of or for the three months ended March 31, 2022 Wealth Mortgage Consolidated Income Statement Total interest income $ 19,685 $ 191 $ 19,876 Total interest expense 1,381 — 1,381 (Release) provision for credit losses 210 — 210 Net interest income, after provision for credit losses 18,094 191 18,285 Non-interest income 6,062 2,327 8,389 Total income before non-interest expense 24,156 2,518 26,674 Depreciation and amortization expense 548 12 560 All other non-interest expense 16,597 2,201 18,798 Income before income taxes $ 7,011 $ 305 $ 7,316 Goodwill $ 30,400 $ — $ 30,400 Total assets 2,539,473 37,188 2,576,661 F

REGULATORY CAPITAL MATTERS (Tab

REGULATORY CAPITAL MATTERS (Tables)	3 Months Ended
	Mar. 31, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Schedule of actual and required capital ratios	The following presents the actual and required capital amounts and ratios as of dates noted (dollars in thousands): Actual Required for Capital Adequacy Purposes (1) To be Well Capitalized March 31, 2023 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 238,556 10.29 % $ 139,038 6.0 % $ 185,384 8.0 % Consolidated 215,534 9.28 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 238,556 10.29 104,279 4.5 150,625 6.5 Consolidated 215,534 9.28 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 257,661 11.12 185,384 8.0 231,731 10.0 Consolidated 287,639 12.39 N/A N/A N/A N/A Tier 1 capital to average assets Bank 238,556 8.59 111,051 4.0 138,814 5.0 Consolidated 215,534 7.75 N/A N/A N/A N/A Actual Required for Capital Adequacy Purposes (1) To be Well Capitalized December 31, 2022 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 234,738 10.29 % $ 136,928 6.0 % $ 182,571 8.0 % Consolidated 212,229 9.28 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 234,738 10.29 102,696 4.5 148,339 6.5 Consolidated 212,229 9.28 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 252,398 11.06 182,571 8.0 228,213 10.0 Consolidated 282,889 12.37 N/A N/A N/A N/A Tier 1 capital to average assets Bank 234,738 8.65 108,506 4.0 135,633 5.0 Consolidated 212,229 7.81 N/A N/A N/A N/A ______________________________________ (1) Does not include capital conservation buffer.

ORGANIZATION AND SUMMARY OF S_4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Concentration of Credit Risk (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
March 27, 2024
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Borrowings from federal reserve bank	$ 32,068	$ 0
Collateral concentration risk | Loans Receivable | Secured by Real Estate
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration risk (as a percent)	79.50%	77.90%

ORGANIZATION AND SUMMARY OF S_5

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Recently adopted accounting pronouncements (Details) - USD ($)		Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total FMC stockholders’ equity		$ 239,822,000		$ 240,864,000	$ 223,266,000	$ 219,041,000
Allowance for credit losses: loans		19,843,000	$ 20,653,000	17,183,000	13,885,000	13,732,000
Allowance for credit losses on off-balance sheet exposures			3,900,000
Allowance for credit losses: held-to-maturity securities			71,000
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total FMC stockholders’ equity		$ 49,637,000		51,887,000	$ 35,713,000	$ 30,189,000
Cumulative adjustment for day one adoption of ASC 326, net of tax
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total FMC stockholders’ equity	[1]			(5,319,000)
Cumulative adjustment for day one adoption of ASC 326, net of tax | Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total FMC stockholders’ equity				3,470,000
Cumulative adjustment for day one adoption of ASC 326, net of tax | Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total FMC stockholders’ equity	[1]			$ (5,319,000)
Cumulative adjustment for day one adoption of ASC 326, net of tax | Retained Earnings | Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total FMC stockholders’ equity			5,300,000
Allowance for credit losses: loans			3,500,000
Allowance for credit losses on off-balance sheet exposures			3,500,000
Allowance for credit losses: held-to-maturity securities			$ 100,000
[1] Refer to Note 1 - Organization and Summary of Significant Accounting Policies for further information.

ORGANIZATION AND SUMMARY OF S_6

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Adjusted Balance Sheet to Apply Adopted Guidance (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Assets
Allowance for credit losses: loans	$ (19,843)	$ (20,653)	$ (17,183)	$ (13,885)	$ (13,732)
Allowance for credit losses: held-to-maturity securities		(71)
Deferred tax assets, net		8,617
Liabilities
Allowance for credit losses on off-balance sheet exposures		3,900
Shareholders' Equity
Retained earnings	$ 49,637	46,568	$ 51,887
Cumulative effect adjustment amount
Assets
Allowance for credit losses: loans		(17,183)
Allowance for credit losses: held-to-maturity securities		0
Deferred tax assets, net		6,914
Liabilities
Allowance for credit losses on off-balance sheet exposures		419
Shareholders' Equity
Retained earnings		51,887
Balance January 1, 2023 (after adjustment)
Assets
Allowance for credit losses: loans		(3,470)
Allowance for credit losses: held-to-maturity securities		(71)
Deferred tax assets, net		1,703
Liabilities
Allowance for credit losses on off-balance sheet exposures		3,481
Shareholders' Equity
Retained earnings		$ (5,319)

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized cost and fair value of securities held-to-maturity (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Investment securities held-to-maturity:
Amortized Cost	$ 79,636,000	$ 81,056,000
Gross Unrecognized Gains	12,000	13,000
Gross Unrecognized Losses	(6,078,000)	(6,351,000)
Fair Value	73,570,000	74,718,000
Allowance for credit losses: held-to-maturity securities	(71,000)	0
U.S. Treasury debt
Investment securities held-to-maturity:
Amortized Cost	245,000	243,000
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	(7,000)	(9,000)
Fair Value	238,000	234,000
Allowance for credit losses: held-to-maturity securities	0
Corporate bonds
Investment securities held-to-maturity:
Amortized Cost	23,780,000	23,819,000
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	(2,674,000)	(2,453,000)
Fair Value	21,106,000	21,366,000
Allowance for credit losses: held-to-maturity securities	(71,000)	0
GNMA mortgage-backed securities – residential
Investment securities held-to-maturity:
Amortized Cost	38,465,000	39,426,000
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	(2,480,000)	(2,800,000)
Fair Value	35,985,000	36,626,000
Allowance for credit losses: held-to-maturity securities	0
FNMA mortgage-backed securities – residential
Investment securities held-to-maturity:
Amortized Cost	6,554,000	6,708,000
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	(427,000)	(506,000)
Fair Value	6,127,000	6,202,000
Allowance for credit losses: held-to-maturity securities	0
Government CMO and MBS - commercial
Investment securities held-to-maturity:
Amortized Cost	6,540,000	6,786,000
Gross Unrecognized Gains	12,000	13,000
Gross Unrecognized Losses	(324,000)	(403,000)
Fair Value	6,228,000	6,396,000
Allowance for credit losses: held-to-maturity securities	0
Corporate CMO and MBS
Investment securities held-to-maturity:
Amortized Cost	4,052,000	4,074,000
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	(166,000)	(180,000)
Fair Value	3,886,000	3,894,000
Allowance for credit losses: held-to-maturity securities	$ 0	$ 0

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Apr. 30, 2022	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Transfer of securities from available-for-sale to held-to-maturity	$ 58,700,000
Unrealized loss on transfer of securities from available-for-sale to held-to-maturity	2,300,000
Gain (loss) recognized at the time of transfer	$ 0
Debt Securities, Held-To-Maturity Carrying Value, Pledged As Collateral		$ 51,600,000	$ 22,600,000
Shareholder equity held by one issuer (as a percent)		10%	10%
Accrued interest receivable		$ 10,976,000	$ 10,445,000
Securities sold		0	0
Bank Technology Fund
Debt Securities, Available-for-sale [Line Items]
Contractual obligation				$ 6,000,000
Payments to partnership fund		300,000
Balance with SBIC included in other assets		1,600,000
Committed investments to be made in the future		4,400,000
Debt Securities, Held-To-Maturity Carrying Value, Pledged As Collateral		29,400,000
Bank Technology Fund | Other Assets
Debt Securities, Available-for-sale [Line Items]
Contribution to committed investments			1,300,000
Small Business Investment Company ("SBIC")
Debt Securities, Available-for-sale [Line Items]
Contractual obligation		800,000
Return of capital, received		100,000	100,000
Small Business Investment Company ("SBIC") | Other Assets
Debt Securities, Available-for-sale [Line Items]
Contribution to committed investments		200,000
Balance with SBIC included in other assets		2,200,000	$ 2,000,000
Held-to-Maturity Securities
Debt Securities, Available-for-sale [Line Items]
Accrued interest receivable		$ 500,000

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized cost and estimated fair value of available-for-sale securities excluding SBIC (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Amortized Cost
Due within one year	$ 0
Due between one year and five years	2,236
Due between five years and ten years	21,531
Due after ten years	258
Securities (CMO and MBS)	55,611
Amortized Cost	79,636	$ 81,056
Fair Value
Due within one year	0
Due between one year and five years	2,020
Due between five years and ten years	19,080
Due after ten years	244
Securities (CMO and MBS)	52,226
Total	$ 73,570	$ 74,718

INVESTMENT SECURITIES - Securit

INVESTMENT SECURITIES - Securities with unrealized losses (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Less than 12 Months
Fair Value	$ 38,380	$ 58,574
Unrecognized Losses	(2,008)	(4,543)
12 Months or Longer
Fair Value	34,442	15,339
Unrecognized Losses	(4,070)	(1,808)
Total
Fair Value	72,822	73,913
Unrecognized Losses	(6,078)	(6,351)
U.S. Treasury debt
Less than 12 Months
Fair Value	0	0
Unrecognized Losses	0	0
12 Months or Longer
Fair Value	238	234
Unrecognized Losses	(7)	(9)
Total
Fair Value	238	234
Unrecognized Losses	(7)	(9)
Corporate bonds
Less than 12 Months
Fair Value	7,135	20,911
Unrecognized Losses	(643)	(2,436)
12 Months or Longer
Fair Value	13,971	455
Unrecognized Losses	(2,031)	(17)
Total
Fair Value	21,106	21,366
Unrecognized Losses	(2,674)	(2,453)
GNMA mortgage-backed securities – residential
Less than 12 Months
Fair Value	17,549	22,371
Unrecognized Losses	(593)	(1,051)
12 Months or Longer
Fair Value	18,436	14,255
Unrecognized Losses	(1,887)	(1,749)
Total
Fair Value	35,985	36,626
Unrecognized Losses	(2,480)	(2,800)
FNMA mortgage-backed securities – residential
Less than 12 Months
Fair Value	5,360	6,202
Unrecognized Losses	(380)	(506)
12 Months or Longer
Fair Value	767	0
Unrecognized Losses	(47)	0
Total
Fair Value	6,127	6,202
Unrecognized Losses	(427)	(506)
Government CMO and MBS - commercial
Less than 12 Months
Fair Value	5,480	5,591
Unrecognized Losses	(324)	(403)
12 Months or Longer
Fair Value	0	0
Unrecognized Losses	0	0
Total
Fair Value	5,480	5,591
Unrecognized Losses	(324)	(403)
Corporate CMO and MBS
Less than 12 Months
Fair Value	2,856	3,499
Unrecognized Losses	(68)	(147)
12 Months or Longer
Fair Value	1,030	395
Unrecognized Losses	(98)	(33)
Total
Fair Value	3,886	3,894
Unrecognized Losses	$ (166)	$ (180)

INVESTMENT SECURITIES - Allowan

INVESTMENT SECURITIES - Allowance for credit losses to HTM securities (Details) - USD ($)		3 Months Ended
		Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Allowance for credit losses:
Beginning balance		$ 0
Impact of adopting ASU 2016-13		239,822,000	$ 240,864,000	$ 223,266,000	$ 219,041,000
Total ending allowance balance		71,000
Cumulative adjustment for day one adoption of ASC 326, net of tax
Allowance for credit losses:
Impact of adopting ASU 2016-13	[1]		$ (5,319,000)
Corporate bonds
Allowance for credit losses:
Beginning balance		0
Provision for credit losses		0
Securities charged-off (recoveries)		0
Total ending allowance balance		71,000
Corporate bonds | Cumulative adjustment for day one adoption of ASC 326, net of tax
Allowance for credit losses:
Impact of adopting ASU 2016-13		71,000
Corporate CMO
Allowance for credit losses:
Beginning balance		0
Provision for credit losses		0
Securities charged-off (recoveries)		0
Total ending allowance balance		0
Corporate CMO | Cumulative adjustment for day one adoption of ASC 326, net of tax
Allowance for credit losses:
Impact of adopting ASU 2016-13		$ 0
[1] Refer to Note 1 - Organization and Summary of Significant Accounting Policies for further information.

LOANS AND THE ALLOWANCE FOR L_3

LOANS AND THE ALLOWANCE FOR LOAN LOSSES - Summary of loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans held for investment	$ 2,469,038		$ 2,469,413
Allowance for credit losses: loans	(19,843)	$ (20,653)	(17,183)	$ (13,885)	$ (13,732)
Loans, net	2,449,195		2,452,230
Loan measured at fair value	20,807		23,321
Cash, Securities, and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans held for investment	157,264		165,559
Allowance for credit losses: loans	(1,451)		(1,198)	(1,440)	(1,598)
Consumer and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans held for investment	42,503		49,391
Allowance for credit losses: loans	(196)		(191)	(283)	(266)
Loan measured at fair value	21,100		23,400
Construction and Development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans held for investment	281,281		285,627
Allowance for credit losses: loans	(6,229)		(2,025)	(954)	(1,092)
1-4 Family Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans held for investment	891,639		899,722
Allowance for credit losses: loans	(3,821)		(6,309)	(3,789)	(3,553)
Non-Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans held for investment	533,218		493,134
Allowance for credit losses: loans	(2,709)		(3,490)	(2,867)	(2,952)
Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans held for investment	221,709		214,189
Allowance for credit losses: loans	(1,272)		(1,510)	(1,328)	(1,292)
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans held for investment	341,424		361,791
Allowance for credit losses: loans	$ (4,165)		$ (2,460)	$ (3,224)	$ (2,979)

LOANS AND THE ALLOWANCE FOR L_4

LOANS AND THE ALLOWANCE FOR LOAN LOSSES - Narrative (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023 USD ($) loan	Dec. 31, 2022 USD ($) loan
Financing Receivable, Allowance for Credit Loss [Line Items]
Loan measured at fair value	$ 20,807	$ 23,321
Total loans held for investment	2,469,038	2,469,413
Loans, net	2,449,195	2,452,230
Accrued interest receivable	$ 10,000	9,800
COVID-19
Financing Receivable, Allowance for Credit Loss [Line Items]
Delinquent over period (in days)	30 days
Payments period (in years)	2 years
Number of loans modified | loan	45
Outstanding balance of modified loans	$ 76,400
Number of loans modified | loan	14
Loan deferral amount	$ 3,100
Consumer and Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loan measured at fair value	21,100	23,400
Total loans held for investment	$ 42,503	$ 49,391
PPP Loans | Cash, Securities, and Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Percent of loans on total loan segment	3.80%	4.20%
Total loans held for investment	$ 6,000	$ 6,900
MSLP loan | COVID-19
Financing Receivable, Allowance for Credit Loss [Line Items]
Percent of loans on total loan segment	1.60%	1.60%
Number of loans | loan	4	5
Loans, net	$ 5,400	$ 5,900
Cash, Securities, and Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans held for investment	157,264	165,559
Loans past due over 89 days still accruing	$ 1,700
Number of loans, 90 days delinquent and accruing interest | loan	2
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans held for investment	$ 341,424	$ 361,791
Loans past due over 89 days still accruing	$ 3,000
Number of loans, 90 days delinquent and accruing interest | loan	1	1
Simmons Bank
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans held for investment	$ 228,800	$ 230,400

LOANS AND THE ALLOWANCE FOR L_5

LOANS AND THE ALLOWANCE FOR LOAN LOSSES - Aging analysis of recorded investments by class (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	$ 20,374	$ 23,964
Total loans held for investment	2,469,038	2,469,413
Current
Financing Receivable, Past Due [Line Items]
Total loans held for investment	2,427,857	2,422,128
Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total loans held for investment	2,448,231	2,446,092
Loans Accounted for Under the Fair Value Option
Financing Receivable, Past Due [Line Items]
Total loans held for investment	20,807	23,321
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	5,535	11,238
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	8	11,192
90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	14,831	1,534
Cash, Securities, and Other
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,112	2,278
Total loans held for investment	157,264	165,559
Cash, Securities, and Other | Current
Financing Receivable, Past Due [Line Items]
Total loans held for investment	155,152	163,281
Cash, Securities, and Other | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total loans held for investment	157,264	165,559
Cash, Securities, and Other | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	386	1,735
Cash, Securities, and Other | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	539
Cash, Securities, and Other | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,726	4
Consumer and Other
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	16	667
Total loans held for investment	42,503	49,391
Consumer and Other | Current
Financing Receivable, Past Due [Line Items]
Total loans held for investment	21,680	25,403
Consumer and Other | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total loans held for investment	21,696	26,070
Consumer and Other | Loans Accounted for Under the Fair Value Option
Financing Receivable, Past Due [Line Items]
Total loans held for investment	20,807	23,321
Consumer and Other | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	8	657
Consumer and Other | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	8	5
Consumer and Other | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	5
Construction and Development
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	280	201
Total loans held for investment	281,281	285,627
Construction and Development | Current
Financing Receivable, Past Due [Line Items]
Total loans held for investment	281,001	285,426
Construction and Development | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total loans held for investment	281,281	285,627
Construction and Development | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	280	0
Construction and Development | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Construction and Development | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	201
1-4 Family Residential
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	1,757
Total loans held for investment	891,639	899,722
1-4 Family Residential | Current
Financing Receivable, Past Due [Line Items]
Total loans held for investment	891,639	897,965
1-4 Family Residential | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total loans held for investment	891,639	899,722
1-4 Family Residential | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	1,752
1-4 Family Residential | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
1-4 Family Residential | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	5
Non-Owner Occupied CRE
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	4,399	1,071
Total loans held for investment	533,218	493,134
Non-Owner Occupied CRE | Current
Financing Receivable, Past Due [Line Items]
Total loans held for investment	528,819	492,063
Non-Owner Occupied CRE | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total loans held for investment	533,218	493,134
Non-Owner Occupied CRE | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	4,399	1,071
Non-Owner Occupied CRE | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Non-Owner Occupied CRE | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Owner Occupied CRE
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	1,165
Total loans held for investment	221,709	214,189
Owner Occupied CRE | Current
Financing Receivable, Past Due [Line Items]
Total loans held for investment	221,709	213,024
Owner Occupied CRE | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total loans held for investment	221,709	214,189
Owner Occupied CRE | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	1,165
Owner Occupied CRE | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Owner Occupied CRE | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	13,567	16,825
Total loans held for investment	341,424	361,791
Commercial and Industrial | Current
Financing Receivable, Past Due [Line Items]
Total loans held for investment	327,857	344,966
Commercial and Industrial | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total loans held for investment	341,424	361,791
Commercial and Industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	462	4,858
Commercial and Industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	10,648
Commercial and Industrial | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	$ 13,105	$ 1,319

LOANS AND THE ALLOWANCE FOR L_6

LOANS AND THE ALLOWANCE FOR LOAN LOSSES - Recorded investment in non-accrual loans by class (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans with no ACL	$ 11,876	$ 12,137
Total nonaccrual loans	12,259	12,137
90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans past due over 89 days still accruing	4,726	25
Cash, Securities, and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans with no ACL	0	4
Total nonaccrual loans	0	4
Loans past due over 89 days still accruing	1,700
Cash, Securities, and Other | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans past due over 89 days still accruing	1,726	0
Consumer and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans with no ACL	0	5
Total nonaccrual loans	0	5
Consumer and Other | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans past due over 89 days still accruing	0	0
Construction and Development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans with no ACL	0	201
Total nonaccrual loans	0	201
Construction and Development | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans past due over 89 days still accruing	0	0
1-4 Family Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans with no ACL	0	0
Total nonaccrual loans	0	0
1-4 Family Residential | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans past due over 89 days still accruing	0	0
Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans with no ACL	1,135	1,165
Total nonaccrual loans	1,135	1,165
Owner Occupied CRE | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans past due over 89 days still accruing	0	0
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans with no ACL	10,741	10,762
Total nonaccrual loans	11,124	10,762
Loans past due over 89 days still accruing	3,000
Commercial and Industrial | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans past due over 89 days still accruing	3,000	$ 25
Individual Commercial and Industrial, Individually Analyzed Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	400
Provision for loan losses, specific reserves	$ 200

LOANS AND THE ALLOWANCE FOR L_7

LOANS AND THE ALLOWANCE FOR LOAN LOSSES - Summary of nonaccrual loans with collateral (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	$ 12,259	$ 12,137
Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	1,135
Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	11,124
Cash, Securities, and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0	4
Cash, Securities, and Other | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Cash, Securities, and Other | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Cash, Securities, and Other | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Consumer and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0	5
Consumer and Other | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Consumer and Other | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Consumer and Other | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Construction and Development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0	201
Construction and Development | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Construction and Development | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Construction and Development | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
1-4 Family Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0	0
1-4 Family Residential | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
1-4 Family Residential | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
1-4 Family Residential | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Non-Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Non-Owner Occupied CRE | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Non-Owner Occupied CRE | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Non-Owner Occupied CRE | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	1,135	$ 1,165
Owner Occupied CRE | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	1,135
Owner Occupied CRE | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Owner Occupied CRE | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	11,124
Commercial and Industrial | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Commercial and Industrial | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	0
Commercial and Industrial | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total nonaccrual loans	$ 11,124

LOANS AND THE ALLOWANCE FOR L_8

LOANS AND THE ALLOWANCE FOR LOAN LOSSES - Allowance for loan losses by portfolio (Details) - USD ($)		3 Months Ended		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		$ 17,183,000	$ 13,732,000	$ 13,732,000
Impact of adopting ASU 2016-13		239,822,000	223,266,000	240,864,000	$ 219,041,000
(Release)/provision for loan losses		(805,000)	210,000
Charge-offs		(17,000)	(97,000)	(300,000)
Recoveries		12,000	40,000
Ending balance		19,843,000	13,885,000	17,183,000
Individually		195,000
Collectively		19,648,000		17,183,000
Individually evaluated		12,259,000		12,137,000
Collectively evaluated		2,435,972,000		2,433,955,000
Loans held for investment measured at fair value				23,321,000
Total loans held for investment		2,469,038,000		2,469,413,000
Cumulative adjustment for day one adoption of ASC 326, net of tax
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of adopting ASU 2016-13	[1]			(5,319,000)
Cumulative adjustment for day one adoption of ASC 326, net of tax | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of adopting ASU 2016-13				3,470,000
Cash, Securities, and Other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		1,198,000	1,598,000	1,598,000
(Release)/provision for loan losses		60,000	(158,000)
Ending balance		1,451,000	1,440,000	1,198,000
Collectively		1,451,000		1,198,000
Individually evaluated				4,000
Collectively evaluated		157,264,000		165,555,000
Total loans held for investment		157,264,000		165,559,000
Cash, Securities, and Other | Cumulative adjustment for day one adoption of ASC 326, net of tax | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of adopting ASU 2016-13				193,000
Consumer and Other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		191,000	266,000	266,000
(Release)/provision for loan losses		(95,000)	74,000
Charge-offs		(17,000)	(97,000)
Recoveries		11,000	40,000
Ending balance		196,000	283,000	191,000
Collectively		196,000		191,000
Individually evaluated				5,000
Collectively evaluated		21,696,000		26,065,000
Loans held for investment measured at fair value				23,321,000
Total loans held for investment		42,503,000		49,391,000
Consumer and Other | Cumulative adjustment for day one adoption of ASC 326, net of tax | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of adopting ASU 2016-13				106,000
Construction and Development
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		2,025,000	1,092,000	1,092,000
(Release)/provision for loan losses		(477,000)	(138,000)
Ending balance		6,229,000	954,000	2,025,000
Collectively		6,229,000		2,025,000
Individually evaluated				201,000
Collectively evaluated		281,281,000		285,426,000
Total loans held for investment		281,281,000		285,627,000
Construction and Development | Cumulative adjustment for day one adoption of ASC 326, net of tax | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of adopting ASU 2016-13				4,681,000
1-4 Family Residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		6,309,000	3,553,000	3,553,000
(Release)/provision for loan losses		320,000	236,000
Ending balance		3,821,000	3,789,000	6,309,000
Collectively		3,821,000		6,309,000
Collectively evaluated		891,639,000		899,722,000
Total loans held for investment		891,639,000		899,722,000
1-4 Family Residential | Cumulative adjustment for day one adoption of ASC 326, net of tax | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of adopting ASU 2016-13				(2,808,000)
Non-Owner Occupied CRE
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		3,490,000	2,952,000	2,952,000
(Release)/provision for loan losses		(92,000)	(85,000)
Ending balance		2,709,000	2,867,000	3,490,000
Collectively		2,709,000		3,490,000
Collectively evaluated		533,218,000		493,134,000
Total loans held for investment		533,218,000		493,134,000
Non-Owner Occupied CRE | Cumulative adjustment for day one adoption of ASC 326, net of tax | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of adopting ASU 2016-13				(689,000)
Owner Occupied CRE
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		1,510,000	1,292,000	1,292,000
(Release)/provision for loan losses		(134,000)	36,000
Ending balance		1,272,000	1,328,000	1,510,000
Collectively		1,272,000		1,510,000
Individually evaluated		1,135,000		1,165,000
Collectively evaluated		220,574,000		213,024,000
Total loans held for investment		221,709,000		214,189,000
Owner Occupied CRE | Cumulative adjustment for day one adoption of ASC 326, net of tax | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of adopting ASU 2016-13				(104,000)
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		2,460,000	2,979,000	2,979,000
(Release)/provision for loan losses		(387,000)	245,000
Ending balance		4,165,000	$ 3,224,000	2,460,000
Individually		195,000
Collectively		3,970,000		2,460,000
Individually evaluated		11,124,000		10,762,000
Collectively evaluated		330,300,000		351,029,000
Total loans held for investment		341,424,000		361,791,000
Commercial and Industrial | Cumulative adjustment for day one adoption of ASC 326, net of tax | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of adopting ASU 2016-13				$ 2,091,000
Loan Held for Investment
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Loans held for investment measured at fair value		20,807,000
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Recoveries		$ 1,000
[1] Refer to Note 1 - Organization and Summary of Significant Accounting Policies for further information.

LOANS AND THE ALLOWANCE FOR L_9

LOANS AND THE ALLOWANCE FOR LOAN LOSSES - Recorded investment in company's loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	$ 2,469,038	$ 2,469,413
2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	36,266
2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	987,816
2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	469,492
2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	294,261
2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	85,012
Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	186,111
Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	410,080
Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss		2,431,770
Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss		2,185
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss		12,137
Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss		23,321
Cash, Securities, and Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	157,264	165,559
Cash, Securities, and Other | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	638
Cash, Securities, and Other | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	12,929
Cash, Securities, and Other | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	23,213
Cash, Securities, and Other | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	5,778
Cash, Securities, and Other | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	7,127
Cash, Securities, and Other | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	19,944
Cash, Securities, and Other | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	87,635
Cash, Securities, and Other | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	157,264	165,555
Cash, Securities, and Other | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	638
Cash, Securities, and Other | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	12,929
Cash, Securities, and Other | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	23,213
Cash, Securities, and Other | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	5,778
Cash, Securities, and Other | Pass | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	7,127
Cash, Securities, and Other | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	19,944
Cash, Securities, and Other | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	87,635
Cash, Securities, and Other | Pass | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Special Mention | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Special Mention | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Special Mention | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Special Mention | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Special Mention | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Special Mention | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Special Mention | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Special Mention | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0	4
Cash, Securities, and Other | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Substandard | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Substandard | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Not Rated | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Not Rated | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Not Rated | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Not Rated | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Not Rated | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Not Rated | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Not Rated | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Cash, Securities, and Other | Not Rated | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	17
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	42,503	49,391
Consumer and Other | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	103
Consumer and Other | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	17,076
Consumer and Other | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	4,986
Consumer and Other | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	2
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	2,294
Consumer and Other | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	13
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	1,415
Consumer and Other | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	2
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	29
Consumer and Other | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	16,600
Consumer and Other | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	21,696	26,065
Consumer and Other | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	103
Consumer and Other | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	2,117
Consumer and Other | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	692
Consumer and Other | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	891
Consumer and Other | Pass | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	1,264
Consumer and Other | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	29
Consumer and Other | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	16,600
Consumer and Other | Pass | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Special Mention | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Special Mention | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Special Mention | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Special Mention | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Special Mention | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Special Mention | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Special Mention | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Special Mention | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0	5
Consumer and Other | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Substandard | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Substandard | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	20,807	23,321
Consumer and Other | Not Rated | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Not Rated | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	14,959
Consumer and Other | Not Rated | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	4,294
Consumer and Other | Not Rated | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	1,403
Consumer and Other | Not Rated | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	151
Consumer and Other | Not Rated | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Not Rated | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Consumer and Other | Not Rated | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	281,281	285,627
Construction and Development | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	3,824
Construction and Development | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	203,543
Construction and Development | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	50,172
Construction and Development | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	19,389
Construction and Development | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	4,353
Construction and Development | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	281,281	285,426
Construction and Development | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	3,824
Construction and Development | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	203,543
Construction and Development | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	50,172
Construction and Development | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	19,389
Construction and Development | Pass | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	4,353
Construction and Development | Pass | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0	0
Construction and Development | Special Mention | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Special Mention | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Special Mention | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Special Mention | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Special Mention | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Special Mention | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Special Mention | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Special Mention | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0	201
Construction and Development | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Substandard | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Substandard | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Not Rated | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Not Rated | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Not Rated | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Not Rated | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Not Rated | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Not Rated | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Not Rated | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Construction and Development | Not Rated | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	891,639	899,722
1-4 Family Residential | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	12,980
1-4 Family Residential | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	399,464
1-4 Family Residential | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	155,127
1-4 Family Residential | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	117,018
1-4 Family Residential | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	38,556
1-4 Family Residential | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	42,728
1-4 Family Residential | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	125,766
1-4 Family Residential | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	891,639	899,722
1-4 Family Residential | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	12,980
1-4 Family Residential | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	399,464
1-4 Family Residential | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	155,127
1-4 Family Residential | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	117,018
1-4 Family Residential | Pass | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	38,556
1-4 Family Residential | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	42,728
1-4 Family Residential | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	125,766
1-4 Family Residential | Pass | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Special Mention | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Special Mention | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Special Mention | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Special Mention | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Special Mention | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Special Mention | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Special Mention | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Special Mention | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0	0
1-4 Family Residential | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Substandard | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Substandard | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Not Rated | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Not Rated | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Not Rated | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Not Rated | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Not Rated | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Not Rated | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Not Rated | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
1-4 Family Residential | Not Rated | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	533,218	493,134
Non-Owner Occupied CRE | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	3,272
Non-Owner Occupied CRE | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	207,314
Non-Owner Occupied CRE | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	130,033
Non-Owner Occupied CRE | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	87,256
Non-Owner Occupied CRE | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	24,906
Non-Owner Occupied CRE | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	55,304
Non-Owner Occupied CRE | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	25,133
Non-Owner Occupied CRE | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	524,498	493,134
Non-Owner Occupied CRE | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	3,272
Non-Owner Occupied CRE | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	203,689
Non-Owner Occupied CRE | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	130,033
Non-Owner Occupied CRE | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	82,161
Non-Owner Occupied CRE | Pass | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	24,906
Non-Owner Occupied CRE | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	55,304
Non-Owner Occupied CRE | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	25,133
Non-Owner Occupied CRE | Pass | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	5,095	0
Non-Owner Occupied CRE | Special Mention | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Special Mention | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Special Mention | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Special Mention | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	5,095
Non-Owner Occupied CRE | Special Mention | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Special Mention | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Special Mention | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Special Mention | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	3,625
Non-Owner Occupied CRE | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	3,625
Non-Owner Occupied CRE | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Substandard | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Substandard | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Not Rated | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Not Rated | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Not Rated | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Not Rated | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Not Rated | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Not Rated | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Not Rated | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Non-Owner Occupied CRE | Not Rated | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	221,709	214,189
Owner Occupied CRE | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	4,542
Owner Occupied CRE | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	47,976
Owner Occupied CRE | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	58,851
Owner Occupied CRE | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	43,420
Owner Occupied CRE | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	5,773
Owner Occupied CRE | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	53,030
Owner Occupied CRE | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	8,117
Owner Occupied CRE | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	220,574	213,024
Owner Occupied CRE | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	4,542
Owner Occupied CRE | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	47,976
Owner Occupied CRE | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	58,851
Owner Occupied CRE | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	42,285
Owner Occupied CRE | Pass | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	5,773
Owner Occupied CRE | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	53,030
Owner Occupied CRE | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	8,117
Owner Occupied CRE | Pass | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Special Mention | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Special Mention | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Special Mention | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Special Mention | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Special Mention | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Special Mention | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Special Mention | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Special Mention | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	1,135	1,165
Owner Occupied CRE | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	1,135
Owner Occupied CRE | Substandard | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Substandard | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Not Rated | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Not Rated | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Not Rated | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Not Rated | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Not Rated | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Not Rated | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Not Rated | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Owner Occupied CRE | Not Rated | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	341,424	361,791
Commercial and Industrial | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	10,907
Commercial and Industrial | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	99,514
Commercial and Industrial | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	47,110
Commercial and Industrial | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	19,106
Commercial and Industrial | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	7,235
Commercial and Industrial | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	15,076
Commercial and Industrial | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	142,476
Commercial and Industrial | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Current year-to-date gross write-offs	0
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	324,404	348,844
Commercial and Industrial | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	10,907
Commercial and Industrial | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	91,110
Commercial and Industrial | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	47,110
Commercial and Industrial | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	15,575
Commercial and Industrial | Pass | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	7,235
Commercial and Industrial | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	13,977
Commercial and Industrial | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	138,490
Commercial and Industrial | Pass | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	2,896	2,185
Commercial and Industrial | Special Mention | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Special Mention | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Special Mention | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Special Mention | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	2,896
Commercial and Industrial | Special Mention | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Special Mention | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Special Mention | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Special Mention | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	14,124	$ 10,762
Commercial and Industrial | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	8,404
Commercial and Industrial | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	635
Commercial and Industrial | Substandard | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	1,099
Commercial and Industrial | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	3,986
Commercial and Industrial | Substandard | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Not Rated | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Not Rated | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Not Rated | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Not Rated | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Not Rated | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Not Rated | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Not Rated | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	0
Commercial and Industrial | Not Rated | Revolving Loans Converted to Term
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	$ 0

GOODWILL - Schedule of goodwill

GOODWILL - Schedule of goodwill (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Goodwill [Roll Forward]
Balance, beginning of year	$ 30,400,000	$ 30,588,000
Acquisition activity	0	(188,000)
Balance, end of period	$ 30,400,000	$ 30,400,000

GOODWILL - Narrative (Details)

GOODWILL - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Acquisition activity		$ 6,400
Goodwill adjustments	$ (200)
Goodwill	$ 30,400	$ 30,588	$ 30,400	$ 30,400

LEASES - Leases balance sheet l

LEASES - Leases balance sheet location (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Operating lease right-of-use assets	$ 7,951	$ 8,602
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Operating lease liabilities	$ 10,346	$ 11,163
Weighted-Average Remaining Lease Term	4 years 9 months	4 years 10 months 6 days
Weighted-Average Discount Rate	2.59%	2.63%

LEASES - Leases costs (Details)

LEASES - Leases costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Operating lease cost	$ 744	$ 795
Variable lease cost	493	558
Lease costs, net	$ 1,237	$ 1,353
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Net income available for common shareholders	Net income available for common shareholders

LEASES - Lease maturity (Detail

LEASES - Lease maturity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Leases [Abstract]
2023	$ 2,344
2024	3,083
2025	2,141
2026	809
2027	734
Thereafter	1,752
Total future minimum lease payments	10,863
Less: imputed interest	(517)
Present value of net future minimum lease payments	10,346		$ 11,163
Lease income	$ 100	$ 100

LEASES - Expected amortization

LEASES - Expected amortization expense (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Leases [Abstract]
2023	$ 235
2024	233
2025	3
2026	0
2027	0
Thereafter	0
Total undiscounted operating lease income	$ 471

DEPOSITS - Schedule of interest

DEPOSITS - Schedule of interest-bearing deposits (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Money market deposit accounts	$ 1,277,988	$ 1,336,092
Time deposits	354,545	224,090
Negotiable order of withdrawal accounts	192,011	234,778
Savings accounts	22,319	27,177
Total interest-bearing deposits	1,846,863	1,822,137
Estimated aggregate time deposits of $250 or greater	90,113	77,972
Overdrafts balances classified As loans	$ 200	$ 200

DEPOSITS - Schedule of time dep

DEPOSITS - Schedule of time deposits (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Time Deposits, Fiscal Year Maturity [Abstract]
2023	$ 210,259
2024	96,504
2025	6,832
2026	2,177
2027	4,185
Thereafter	34,588
Total	$ 354,545	$ 224,090

BORROWINGS - Narrative (Details

BORROWINGS - Narrative (Details) $ in Thousands		3 Months Ended
	Jan. 01, 2022 USD ($)	Mar. 31, 2023 USD ($) fund	Mar. 31, 2022 USD ($) fund	Dec. 31, 2022 USD ($)
BORROWINGS
Debt Securities, Held-To-Maturity Carrying Value, Pledged As Collateral		$ 51,600		$ 22,600
Borrowings from FHLB		$ 256,780		141,498
Number of unsecured federal funds lines of credit | fund		2	2
Subordinated Notes
BORROWINGS
Interest expenses		$ 600	$ 300
PPPLF
BORROWINGS
Interest bearing rate (as a percet)		0.35%
Debt term (in years)		5 years
Advances from Federal Home Loan Banks		$ 4,600		5,400
Federal Funds Lines of Credit One
BORROWINGS
Maximum borrowing capacity		10,000		10,000
Amount outstanding		0		0
Federal Funds Lines of Credit Two
BORROWINGS
Maximum borrowing capacity		19,000		19,000
Subordinated Notes 2026
BORROWINGS
Carrying Value	$ 6,600
Redemption percentage	100%
Bank Technology Fund
BORROWINGS
Debt Securities, Held-To-Maturity Carrying Value, Pledged As Collateral		29,400
FHLB
BORROWINGS
Amount of collateral pledged		1,330,000		$ 1,260,000
Available balance		717,000
March 27, 2024
BORROWINGS
Borrowings from FHLB		$ 32,100
Interest rate (as a percent)		4.78%

BORROWINGS - Schedule of borrow

BORROWINGS - Schedule of borrowings (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
BORROWINGS
Borrowings from FHLB	$ 256,780	$ 141,498
April 1, 2023
BORROWINGS
Interest rate (as a percent)	4.76%
Borrowings from FHLB	$ 60,000	131,498
May 5, 2023
BORROWINGS
Interest rate (as a percent)	0.76%
Borrowings from FHLB	$ 10,000	10,000
April 13, 2023
BORROWINGS
Interest rate (as a percent)	4.99%
Borrowings from FHLB	$ 104,712	0
August 1, 2023
BORROWINGS
Interest rate (as a percent)	5.07%
Borrowings from FHLB	$ 50,000	0
March 27, 2024
BORROWINGS
Interest rate (as a percent)	4.78%
Borrowings from FHLB	$ 32,100
Rate %	4.78%
Borrowings from federal reserve bank	$ 32,068	$ 0

BORROWINGS - Schedule of subord

BORROWINGS - Schedule of subordinated debt (Details) - Subordinated Notes $ in Thousands	Mar. 31, 2023 USD ($)
March 2020
BORROWINGS
Carrying Value	$ 8,000
Initial Debt Issuance Costs	120
Remaining Net Balance	$ 7,953
Interest bearing rate (as a percet)	5.125%
Debt Instrument, Basis Points	0.0450
November 2020
BORROWINGS
Carrying Value	$ 10,000
Initial Debt Issuance Costs	162
Remaining Net Balance	$ 9,882
Interest bearing rate (as a percet)	4.25%
Debt Instrument, Basis Points	0.0402
August 2021
BORROWINGS
Carrying Value	$ 15,000
Initial Debt Issuance Costs	242
Remaining Net Balance	$ 14,809
Interest bearing rate (as a percet)	3.25%
Debt Instrument, Basis Points	0.0258
December 2022
BORROWINGS
Carrying Value	$ 20,000
Initial Debt Issuance Costs	506
Remaining Net Balance	$ 19,523
Interest bearing rate (as a percet)	7%
Debt Instrument, Basis Points	0.0328

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of financial instruments with credit risk (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Unused lines of credit-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	$ 207,561	$ 211,285
Standby letters of credit-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	8,809	8,571
Commitments to make loans to sell-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	40,210	13,553
Commitments to make loans-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	13,398	20,895
Unused lines of credit-Variable
COMMITMENTS AND CONTINGENCIES
Other commitment	613,346	601,202
Standby letters of credit-Variable
COMMITMENTS AND CONTINGENCIES
Other commitment	14,189	16,737
Commitments to make loans-Variable
COMMITMENTS AND CONTINGENCIES
Other commitment	$ 12,895	$ 81,663

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Schedule of unfunded loan commitments (Details) - Unfunded Loan Commitment $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Unfunded Loan Commitments [Roll Forward]
Beginning balance	$ 419
Provision for credit losses	495
Ending balance	4,395
Impact of adopting ASU 2016-13
Unfunded Loan Commitments [Roll Forward]
Beginning balance	$ 3,481

SHAREHOLDERS' EQUITY - Common s

SHAREHOLDERS' EQUITY - Common stock (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Jan. 06, 2022
Class of Stock [Line Items]
Common Stock, par value (in dollars per share)	$ 0	$ 0
Maximum offering price			$ 100
Shares Common Stock
Class of Stock [Line Items]
Common Stock, par value (in dollars per share)	$ 0
Number of votes per each share	one
Issuance of common stock (in shares)	0

SHAREHOLDERS' EQUITY - Restrict

SHAREHOLDERS' EQUITY - Restricted stock awards (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized compensation expense	$ 0	$ 0
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued			105,264
Value of awards			$ 3,000,000
Unrecognized compensation expense	0
Recognized compensation expense	$ 100,000	$ 100,000
Employee service period
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued			52,632
Value of awards			$ 1,500,000
Vesting period (in years)			5 years
Performance of mortgage division
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued			52,632
Value of awards			$ 1,500,000

SHAREHOLDERS' EQUITY - Stock ba

SHAREHOLDERS' EQUITY - Stock based compensation plans (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized compensation expense	$ 0	$ 0
Stock issued (in shares)	6,364	8,225
Stock surrendered (in shares)	1,888	4,289
Stock surrendered to cover employee withholding taxes	$ 100,000	$ 100,000
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	0	0
Recognized compensation expense	$ 0
Unrecognized stock-based compensation expense	$ 0
Options fully vested / exercisable at end of period (in shares)	178,405
Exercise price low range (in USD per share)	$ 20
Exercise price high range (in USD per share)	$ 27
Expiry period (in years)	10 years
2016 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for issuance (in shares)	329,904

SHAREHOLDERS' EQUITY - Stock op

SHAREHOLDERS' EQUITY - Stock options activity (Details)	3 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares
Aggregate Intrinsic Value
Options outstanding, aggregate intrinsic value | $
Options exercisable, aggregate intrinsic value | $
Stock options
Number of Options
Outstanding at beginning of year (in shares) | shares	184,165
Exercised (in shares) | shares	(5,760)
Forfeited or expired (in shares) | shares	0
Outstanding at end of period (in shares) | shares	178,405
Options fully vested / exercisable at end of period (in shares) | shares	178,405
Weighted Average Exercise Price
Outstanding at beginning of year (in dollars per share) | $ / shares	$ 22.76
Exercised (in dollars per share) | $ / shares	20
Forfeited or expired (in dollars per share) | $ / shares	0
Outstanding at end of year (in dollars per share) | $ / shares	22.85
Options fully vested / exercisable (in dollars per share) | $ / shares	$ 22.85
Weighted Average Remaining Contractual Term
Outstanding at end of year (in years)	1 year 10 months 24 days
Options fully vested / exercisable (in years)	1 year 10 months 24 days

SHAREHOLDERS' EQUITY - Share aw

SHAREHOLDERS' EQUITY - Share awards (Details)	3 Months Ended
	Mar. 31, 2023 shares
Time Vesting Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at beginning of year	285,995
Granted (in shares)	0
Vested (in shares)	(8,252)
Forfeited (in shares)	(3,494)
Outstanding at end of year	274,249
Financial Performance Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at beginning of year	235,512
Granted (in shares)	0
Vested (in shares)	0
Forfeited (in shares)	(1,247)
Outstanding at end of year	234,265
Market Performance Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at beginning of year	0
Granted (in shares)	0
Vested (in shares)	0
Forfeited (in shares)	0
Outstanding at end of year	0

SHAREHOLDERS' EQUITY - Time ves

SHAREHOLDERS' EQUITY - Time vesting units (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 0	$ 0
Time Vesting Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	400,000	$ 400,000
Unrecognized compensation expense	$ 4,400,000
Unrecognized compensation expense recognition period (in years)	1 year 8 months 12 days

SHAREHOLDERS' EQUITY - Financia

SHAREHOLDERS' EQUITY - Financial performance units (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 0	$ 0
Financial Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	0
Financial Performance Units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Financial performance threshold percentage	0%
Financial Performance Units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Financial performance threshold percentage	150%
Financial Performance Units Granted From May 1, 2019 Through April 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold Accrual	150%
Maximum Issuable Shares at Current Threshold (in shares)	69,306
Unrecognized Compensation Expense	$ 166,000
Weighted-Average Life (in years)	9 months 18 days
Stock-based compensation expense	$ 53,000	61,000
Financial Performance Units Granted From May 01, 2020 Through December 31 2020, Excluding November 18, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold Accrual	150%
Maximum Issuable Shares at Current Threshold (in shares)	74,121
Unrecognized Compensation Expense	$ 391,000
Weighted-Average Life (in years)	1 year 9 months 18 days
Stock-based compensation expense	$ 48,000	53,000
Financial Performance Units Granted on November 18, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold Accrual	114%
Maximum Issuable Shares at Current Threshold (in shares)	23,943
Unrecognized Compensation Expense	$ 267,000
Weighted-Average Life (in years)	1 year 7 months 6 days
Remainder threshold awards	50%
Stock-based compensation expense	$ 19,000	$ 30,000
Financial Performance Units Granted From May 3 2021 Through August 11,2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold Accrual	146%
Maximum Issuable Shares at Current Threshold (in shares)	52,136
Unrecognized Compensation Expense	$ 445,000
Weighted-Average Life (in years)	2 years 9 months 18 days
Granted (in shares)		0
Stock-based compensation expense	$ 56,000	$ 81,000
Financial Performance Units Granted On May 2, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold Accrual	0%
Maximum Issuable Shares at Current Threshold (in shares)	0
Unrecognized Compensation Expense	$ 0
Weighted-Average Life (in years)	3 years 9 months 18 days
Granted (in shares)	0
Stock-based compensation expense	$ 0
Financial Performance Units Granted On August 4, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold Accrual	100%
Maximum Issuable Shares at Current Threshold (in shares)	18,181
Unrecognized Compensation Expense	$ 488,000
Weighted-Average Life (in years)	3 years 9 months 18 days
Granted (in shares)	0
Stock-based compensation expense	$ 28,000

SHAREHOLDERS' EQUITY - Market p

SHAREHOLDERS' EQUITY - Market performance units (Details) $ in Millions	Jun. 30, 2022 USD ($)
Market Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 0

EARNINGS PER COMMON SHARE - Com

EARNINGS PER COMMON SHARE - Computation of earnings per share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Numerator:
Net income available for common shareholders	$ 3,820	$ 5,524
Denominator:
Basic weighted average shares (in shares)	9,503,715	9,418,318
Earnings per common share - basic (in dollars per share)	$ 0.40	$ 0.59
Numerator:
Net income available for common shareholders	$ 3,820	$ 5,524
Denominator:
Basic weighted average shares (in shares)	9,503,715	9,418,318
Total diluted effect of common stock equivalents
Total diluted effect of common stock equivalents (in shares)	228,959	344,284
Diluted weighted average shares (in shares)	9,732,674	9,762,602
Earnings per common share - diluted (in dollars per share)	$ 0.39	$ 0.57
Total potentially dilutive securities	82,970	0
Stock options
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents	16,023	57,139
Time Vesting Units
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents	125,228	189,538
Financial Performance Units
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents	87,708	83,954
Market Performance Units
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents	0	13,653

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income tax provision	$ 1,341	$ 1,792
Effective income tax rate	26%	24.50%

RELATED-PARTY TRANSACTIONS (Det

RELATED-PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Summary of related party loan activity
Balance, beginning of year	$ 16,859	$ 12,833
Funded loans	2,360	15,079
Payments collected	(2,923)	(11,053)
Balance, end of period	16,296	16,859
Deposits from related parties	31,500	$ 36,900
Board Member
Summary of related party loan activity
Rental expense	$ 100

FAIR VALUE - Summary of assets

FAIR VALUE - Summary of assets measured at fair value on recurring basis (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financial Assets
Mortgage loans held for sale, at fair value	$ 9,873	$ 8,839
Loans held for sale	0	1,965
Derivative asset, fair value	204
Financial Liabilities
Forward commitments and FSC	508
Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	9,873	8,839
Loans held for sale		1,965
Loans held at fair value	20,807	23,321
Equity securities	759	749
Guarantee asset	235	143
Equity warrants	825	825
Swap derivative asset	204
Financial Liabilities
Swap derivative liabilities	(508)
Fair Value, Recurring | IRLC, net
Financial Assets
Derivative asset, fair value	723	229
Fair Value, Recurring | Forward commitments and FSC
Financial Assets
Derivative asset, fair value		46
Financial Liabilities
Forward commitments and FSC	(138)
Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial Assets
Mortgage loans held for sale, at fair value		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	0
Loans held for sale		1,965
Loans held at fair value	0	0
Equity securities	637	627
Guarantee asset	0	0
Derivative asset, fair value	0
Equity warrants	0	0
Swap derivative asset	0
Financial Liabilities
Forward commitments and FSC	0
Swap derivative liabilities	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | IRLC, net
Financial Assets
Derivative asset, fair value		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | Forward commitments and FSC
Financial Assets
Derivative asset, fair value		0
Significant Other Observable Inputs (Level 2)
Financial Assets
Equity securities		122
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	9,873	8,839
Loans held for sale		0
Loans held at fair value	0	0
Equity securities	122
Guarantee asset	0	0
Equity warrants	0	0
Swap derivative asset	204
Financial Liabilities
Swap derivative liabilities	(508)
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | IRLC, net
Financial Assets
Derivative asset, fair value	0	0
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | Forward commitments and FSC
Financial Assets
Derivative asset, fair value		46
Financial Liabilities
Forward commitments and FSC	(138)
Significant Unobservable Inputs (Level 3)
Financial Assets
Mortgage loans held for sale, at fair value		0
Equity securities		0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	0
Loans held for sale		0
Loans held at fair value	20,807	23,321
Equity securities	0
Guarantee asset	235	143
Equity warrants	825	825
Swap derivative asset	0
Financial Liabilities
Swap derivative liabilities	0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | IRLC, net
Financial Assets
Derivative asset, fair value	723	229
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Forward commitments and FSC
Financial Assets
Derivative asset, fair value		$ 0
Financial Liabilities
Forward commitments and FSC	$ 0

FAIR VALUE - Narrative (Details

FAIR VALUE - Narrative (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($) loan	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) loan
Summary of assets measured on a recurring and nonrecurring basis
Transfer of loans held for investment to loans held for sale	$ 39,200,000		$ 2,000,000
Value of loans sold	40,900,000
90 days or more past due, fair value and still accruing	$ 0		$ 0
Number of Loans, Non-accruals, fair value | loan	141		145
Fair Value Carrying Amount	$ 117,000		$ 139,000
Net charge-offs on loans accounted for under the fair value option	400,000
Other real estate owned, gross	0		0
Charge-offs	17,000	$ 97,000	300,000
Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
OREO carrying amount			400,000
recorded investment			400,000
Provision for loan losses, specific reserves	$ 200,000		$ 0

FAIR VALUE - Summary of asset_2

FAIR VALUE - Summary of assets measured at fair value on recurring basis (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Guarantee asset
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Net income available for common shareholders	Net income available for common shareholders
Corporate bonds
Guarantee asset
Unrealized gains, net		$ 102
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Loans Held at Fair Value
Guarantee asset
Balance at beginning of period	$ 23,321
Loans acquired	1,162	6,380
Losses in net income, net	(150)
Settlements	(3,526)
Balance at end of period	20,807	6,380
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Guarantee Asset
Guarantee asset
Balance at beginning of period	143	237
Loans transferred from held for investment	(5)
Losses in net income, net	87	(31)
Balance at end of period	235	206
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Corporate bonds
Guarantee asset
Balance at beginning of period		2,113
Loans acquired		4,000
Balance at end of period	0	6,215
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Forward commitments and FSC
Guarantee asset
Balance at beginning of period		(9)
Loans acquired		9
Balance at end of period	$ 0	$ 0

FAIR VALUE - Summary of informa

FAIR VALUE - Summary of information about the fair value carrying amount and unpaid principal outstanding of loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Total Loans
Fair Value Carrying Amount	$ 30,680	$ 34,125
Unpaid Principal Balance	(30,767)	(34,149)
Difference	(87)	(24)
Non Accruals
Fair Value Carrying Amount	117	139
Unpaid Principal Balance	(121)	(140)
Difference	(4)	(1)
90 Days or More Past Due
Fair Value Carrying Amount	117	139
Unpaid Principal Balance	(121)	(140)
Difference	(4)	(1)
Loans held for sale
Total Loans
Fair Value Carrying Amount		1,965
Unpaid Principal Balance		(1,984)
Difference		(19)
Loans held for investment
Total Loans
Fair Value Carrying Amount	20,807	23,321
Unpaid Principal Balance	(21,052)	(23,415)
Difference	(245)	(94)
Non Accruals
Fair Value Carrying Amount	117	139
Unpaid Principal Balance	(121)	(140)
Difference	(4)	(1)
90 Days or More Past Due
Fair Value Carrying Amount	117	139
Unpaid Principal Balance	(121)	(140)
Difference	(4)	(1)
Mortgage loans held for sale
Total Loans
Fair Value Carrying Amount	9,873	8,839
Unpaid Principal Balance	9,715	8,750
Difference	$ 158	$ 89

FAIR VALUE - Summary of changes

FAIR VALUE - Summary of changes in fair value of loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	$ (102)	$ 667
Mortgage loans held for sale
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	68	667
Loans held for sale
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	(20)	0
Loans held for investment
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	$ (150)	$ 0

FAIR VALUE - Rollforward of cha

FAIR VALUE - Rollforward of changes in fair value of loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Corporate bonds
Guarantee asset
Balance at beginning of period		$ 2,113
Loans acquired		4,000
Balance at end of period	$ 0	6,215
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Forward commitments and FSC
Guarantee asset
Balance at beginning of period		(9)
Loans acquired		9
Balance at end of period	0	0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Guarantee Asset
Guarantee asset
Balance at beginning of period	143	237
Loans transferred from held for investment	(5)
Fair value changes	87	(31)
Balance at end of period	235	206
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | IRLC, net
Guarantee asset
Balance at beginning of period	229	1,473
Loans transferred from held for investment	1,486	1,354
Loans acquired	886	1,614
Fair value changes	1,094	(743)
Balance at end of period	723	990
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Equity Warrants
Guarantee asset
Balance at beginning of period	825	160
Loans acquired		242
Balance at end of period	825	402
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Loans Held at Fair Value
Guarantee asset
Balance at beginning of period	23,321
Loans acquired	1,162	6,380
Fair value changes	(150)
Settlements	(3,526)
Balance at end of period	20,807	6,380
Mortgage loans held for sale
Guarantee asset
Balance at beginning of period	8,839	30,620
Loans transferred from held for investment	54,073	191,081
Fair value changes	68	667
Sales	(53,102)	(188,666)
Settlements	(5)	(39)
Balance at end of period	9,873	33,663
Loans held for sale
Guarantee asset
Balance at beginning of period	1,965	0
Loans transferred from held for investment	39,221	0
Fair value changes	(20)	0
Sales	(40,761)	0
Settlements	(405)	0
Balance at end of period	0	0
Loan Held for Investment
Guarantee asset
Balance at beginning of period	23,321	0
Loans acquired	1,162	6,380
Fair value changes	(150)	0
Net charge-offs	(392)	0
Settlements	(3,134)	0
Balance at end of period	$ 20,807	$ 6,380

FAIR VALUE - Summary of asset_3

FAIR VALUE - Summary of assets measured at level 3 fair value on recurring basis (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Summary of assets measured on a recurring and nonrecurring basis
Other real estate owned, gross	$ 0		$ 0
Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
recorded investment			400,000
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Corporate bonds
Summary of assets measured on a recurring and nonrecurring basis
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	0	$ 6,215,000		$ 2,113,000
Loans acquired		4,000,000
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Loans Held at Fair Value
Summary of assets measured on a recurring and nonrecurring basis
Settlements	(3,526,000)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	20,807,000	6,380,000	23,321,000
Loans acquired	1,162,000	6,380,000
Losses in net income, net	(150,000)
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Forward commitments and FSC
Summary of assets measured on a recurring and nonrecurring basis
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	0	0		(9,000)
Loans acquired		9,000
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Guarantee Asset
Summary of assets measured on a recurring and nonrecurring basis
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	235,000	206,000	143,000	237,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Issuances	5,000
Losses in net income, net	87,000	(31,000)
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | IRLC, net
Summary of assets measured on a recurring and nonrecurring basis
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	723,000	990,000	229,000	1,473,000
Loans acquired	886,000	1,614,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Issuances	(1,486,000)	(1,354,000)
Losses in net income, net	1,094,000	(743,000)
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Equity Warrants
Summary of assets measured on a recurring and nonrecurring basis
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	825,000	402,000	$ 825,000	$ 160,000
Loans acquired		$ 242,000
Commercial | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	188,000
Commercial | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	188,000
Commercial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	0
Commercial | Significant Other Observable Inputs (Level 2) | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	$ 0

FAIR VALUE - Summary of asset_4

FAIR VALUE - Summary of assets and liabilities measured at fair value on a recurring or nonrecurring, the significant unobservable inputs (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value	$ 204
Fair Value, Recurring
Summary of assets measured on a recurring and nonrecurring basis
Loans held at fair value, Fair value	20,807	$ 23,321
Guarantee asset, Fair Value	235	143
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Summary of assets measured on a recurring and nonrecurring basis
Loans held at fair value, Fair value	0	0
Guarantee asset, Fair Value	0	0
Derivative asset, fair value	0
Fair Value, Recurring | Significant Other Observable Inputs (Level 2)
Summary of assets measured on a recurring and nonrecurring basis
Loans held at fair value, Fair value	0	0
Guarantee asset, Fair Value	0	0
Fair Value, Recurring | Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
Loans held at fair value, Fair value	20,807	23,321
Guarantee asset, Fair Value	235	$ 143
Fair Value, Recurring | Corporate bonds | Minimum | Discount rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Loans held for investment at fair value, measurement input		4%
Fair Value, Recurring | Corporate bonds | Maximum | Discount rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Loans held for investment at fair value, measurement input		(18.00%)
Fair Value, Recurring | Corporate bonds | Weighted Average | Discount rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Loans held for investment at fair value, measurement input		(8.00%)
Fair Value, Recurring | Loans Held at Fair Value | Discount rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Loans held at fair value, Fair value	$ 20,807	$ 23,321
Fair Value, Recurring | Loans Held at Fair Value | Minimum | Discount rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Loans held for investment at fair value, measurement input	4%
Fair Value, Recurring | Loans Held at Fair Value | Maximum | Discount rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Loans held for investment at fair value, measurement input	9%
Fair Value, Recurring | Loans Held at Fair Value | Weighted Average | Discount rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Loans held for investment at fair value, measurement input	5%
Fair Value, Recurring | Forward commitments and FSC
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value		46
Fair Value, Recurring | Forward commitments and FSC | Quoted Prices in Active Markets for Identical Assets (Level 1)
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value		0
Fair Value, Recurring | Forward commitments and FSC | Significant Other Observable Inputs (Level 2)
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value		46
Fair Value, Recurring | Forward commitments and FSC | Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value		$ 0
Fair Value, Recurring | Guarantee Asset | Discount rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Guarantee assets, measurement input	5%	5%
Fair Value, Recurring | Guarantee Asset | Prepayment Rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Guarantee asset, Fair Value	$ 235	$ 143
Guarantee assets, measurement input	3%	4%
Fair Value, Recurring | Guarantee Asset | Weighted Average | Discount rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Guarantee assets, measurement input	5%	5%
Fair Value, Recurring | Guarantee Asset | Weighted Average | Prepayment Rate | Significant Unobservable Inputs (Level 3) | Discounted cash flow
Summary of assets measured on a recurring and nonrecurring basis
Guarantee assets, measurement input	3%	4%
Fair Value, Recurring | IRLC, net
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value	$ 723	$ 229
Fair Value, Recurring | IRLC, net | Quoted Prices in Active Markets for Identical Assets (Level 1)
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value		0
Fair Value, Recurring | IRLC, net | Significant Other Observable Inputs (Level 2)
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value	0	0
Fair Value, Recurring | IRLC, net | Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value	723	229
Fair Value, Recurring | IRLC, net | Pull through | Significant Unobservable Inputs (Level 3) | Best execution model
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value	$ 723	$ 229
Fair Value, Recurring | IRLC, net | Minimum | Pull through | Significant Unobservable Inputs (Level 3) | Best execution model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets	0.60	0.73
Fair Value, Recurring | IRLC, net | Maximum | Pull through | Significant Unobservable Inputs (Level 3) | Best execution model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets	1	1
Fair Value, Recurring | IRLC, net | Weighted Average | Pull through | Significant Unobservable Inputs (Level 3) | Best execution model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets	0.89	0.91
Fair Value, Recurring | Equity Warrants | Volatility | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value		$ 825
Fair Value, Recurring | Equity Warrants | Risk-free interest rate | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative asset, fair value	$ 825
Fair Value, Recurring | Equity Warrants | Minimum | Volatility | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets	0.327	0.327
Fair Value, Recurring | Equity Warrants | Minimum | Risk-free interest rate | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets	0.0388	0.0404
Fair Value, Recurring | Equity Warrants | Minimum | Remaining life | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets, period (in years)	0 years	0 years
Fair Value, Recurring | Equity Warrants | Maximum | Volatility | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets	0.447	0.447
Fair Value, Recurring | Equity Warrants | Maximum | Risk-free interest rate | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets		0.0414
Fair Value, Recurring | Equity Warrants | Maximum | Remaining life | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets, period (in years)	3 years	4 years
Fair Value, Recurring | Equity Warrants | Weighted Average | Volatility | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets	0.350	0.348
Fair Value, Recurring | Equity Warrants | Weighted Average | Risk-free interest rate | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets	0.0388	0.0405
Fair Value, Nonrecurring | Commercial and Industrial
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	$ 188
Fair Value, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and Industrial
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0
Fair Value, Nonrecurring | Significant Other Observable Inputs (Level 2) | Commercial and Industrial
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3) | Commercial and Industrial
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	188
Fair Value, Nonrecurring | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Commercial and Industrial | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	$ 188
Fair Value, Nonrecurring | Minimum | Commission, Cost To Sell, Closing Costs | Significant Unobservable Inputs (Level 3) | Commercial and Industrial | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans, measurement input	35%
Fair Value, Nonrecurring | Maximum | Commission, Cost To Sell, Closing Costs | Significant Unobservable Inputs (Level 3) | Commercial and Industrial | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans, measurement input	61%
Fair Value, Nonrecurring | Weighted Average | Commission, Cost To Sell, Closing Costs | Significant Unobservable Inputs (Level 3) | Commercial and Industrial | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans, measurement input	50%

FAIR VALUE - Summary of carryin

FAIR VALUE - Summary of carrying amounts and estimated fair values for financial instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Assets:
Cash and cash equivalents	$ 295,067	$ 196,512	$ 454,099	$ 386,983
Held-to-maturity securities, net of ACL	73,570	74,718
Total loans held for investment	2,469,038	2,469,413
Accrued interest receivable	10,976	10,445
Liabilities:
Deposits	2,391,927	2,405,229
FHLB borrowings – fixed rate	261,385	146,886
Subordinated notes	52,167	52,132
Accrued interest payable	1,786	1,125
Carrying Amount
Assets:
Cash and cash equivalents	295,067	196,512
Held-to-maturity securities, net of ACL	79,565	81,056
Total loans held for investment	2,448,231	2,446,092
Accrued interest receivable	10,976	10,445
Liabilities:
Deposits	2,391,927	2,405,229
FHLB borrowings – fixed rate	256,780	141,498
Federal Reserve borrowings – fixed rate	4,605	5,388
Accrued interest payable	1,786	1,125
Subordinated Notes | Carrying Amount
Liabilities:
Subordinated notes	52,167	52,132
Quoted Prices in Active Markets for Identical Assets (Level 1) | Estimate of Fair Value Measurement
Assets:
Cash and cash equivalents	295,067	196,512
Held-to-maturity securities, net of ACL	238	234
Accrued interest receivable	10,976	10,445
Liabilities:
Deposits	2,037,360	2,181,139
Accrued interest payable	1,786	1,125
Significant Other Observable Inputs (Level 2) | Estimate of Fair Value Measurement
Assets:
Held-to-maturity securities, net of ACL	65,747	67,433
Accrued interest receivable	0	0
Liabilities:
FHLB borrowings – fixed rate	256,788	141,867
Federal Reserve borrowings – fixed rate	4,605	5,388
Accrued interest payable	0	0
Significant Unobservable Inputs (Level 3) | Estimate of Fair Value Measurement
Assets:
Held-to-maturity securities, net of ACL	7,585	7,051
Total loans held for investment	2,343,600	2,356,085
Accrued interest receivable	0	0
Liabilities:
Deposits	370,521	228,868
Accrued interest payable	0	0
Significant Unobservable Inputs (Level 3) | Subordinated Notes | Estimate of Fair Value Measurement
Liabilities:
Subordinated notes	$ 56,437	$ 60,384

DERIVATIVES - Narrative (Detail

DERIVATIVES - Narrative (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Not Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	$ 3,307
Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	50,000
Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	50,000
Interest Rate Swap | Not Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	3,307
Interest Rate Swap | Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	$ 0

DERIVATIVES - Schedule of Deriv

DERIVATIVES - Schedule of Derivatives by Balance Sheet Location (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Fair Value
Derivative asset, fair value	$ 204
Total included in other liabilities	508
Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	50,000
Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	50,000
Fair Value
Total included in other liabilities	268
Designated as Hedging Instrument | Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	0
Fair Value
Derivative asset, fair value	0
Not Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	3,307
Fair Value
Total included in other liabilities	240
Not Designated as Hedging Instrument | Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	3,307
Fair Value
Derivative asset, fair value	$ 204

DERIVATIVES - Derivative Reclas

DERIVATIVES - Derivative Reclassified into Income (Details) - Interest Rate Swap $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized Gain (Loss) Recorded in OCI on Derivative	$ (268)
Designated as Hedging Instrument | Other non-interest income
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized Gain (Loss) Recorded in OCI on Derivative	0
Amount of Gain (Loss) Reclassified from OCI into Income	0
Not Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized Gain (Loss) Recorded in OCI on Derivative	$ (36)

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement
Total interest income	$ 34,712	$ 19,876
Total interest expense	15,152	1,381
(Release) provision for credit losses	(310)	210
Net interest income, after (release) provision for credit losses	19,870	18,285
Non-interest income	5,819	8,389
Total income before non-interest expense	25,689	26,674
Depreciation and amortization expense	594	560
All other non-interest expense	19,934	18,798
Income before income taxes	5,161	7,316
Segment reporting
Goodwill	30,400	30,400	$ 30,400	$ 30,588
Total assets	2,968,507	2,576,661	$ 2,866,748
Wealth Management
Income Statement
Total interest income	34,600	19,685
Total interest expense	15,152	1,381
(Release) provision for credit losses	(310)	210
Net interest income, after (release) provision for credit losses	19,758	18,094
Non-interest income	4,785	6,062
Total income before non-interest expense	24,543	24,156
Depreciation and amortization expense	586	548
All other non-interest expense	18,202	16,597
Income before income taxes	5,755	7,011
Segment reporting
Goodwill	30,400	30,400
Total assets	2,956,908	2,539,473
Mortgage
Income Statement
Total interest income	112	191
Net interest income, after (release) provision for credit losses	112	191
Non-interest income	1,034	2,327
Total income before non-interest expense	1,146	2,518
Depreciation and amortization expense	8	12
All other non-interest expense	1,732	2,201
Income before income taxes	(594)	305
Segment reporting
Total assets	$ 11,599	$ 37,188

LOW-INCOME HOUSING TAX CREDIT_2

LOW-INCOME HOUSING TAX CREDIT INVESTMENT (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Schedule of Investments [Line Items]
Unfunded commitments	$ 0		$ 0
Tax credits and other benefits	0.1	$ 0.1
Impairment losses	0	0
Income Tax Expense (Benefit).
Schedule of Investments [Line Items]
Amortization expense	0.1	$ 0.1
Other Assets
Schedule of Investments [Line Items]
Investment balance	$ 2.3		$ 2.4

REGULATORY CAPITAL MATTERS (Det

REGULATORY CAPITAL MATTERS (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023 USD ($) item	Dec. 31, 2022 USD ($)
REGULATORY CAPITAL MATTERS
Capital injection		$ 6,000
Capital conservation buffer	2.50%
Common Equity Tier 1 capital ratio including capital conservation buffer (as a percent)	7%
Number of conditions or events to be performed | item	0
Common Equity Tier 1 (CET 1) to risk-weighted assets
Actual Amount	$ 215,534	$ 212,229
Actual Ratio (as a percent)	9.28%	9.28%
Tier 1 capital to risk-weighted assets
Actual Amount	$ 215,534	$ 212,229
Actual Ratio (as a percent)	0.0928	0.0928
Required for Capital Adequacy Purposes Amount (as a percent)	0.085
Total capital to risk-weighted assets
Actual Amount	$ 287,639	$ 282,889
Actual Ratio (as a percent)	0.1239	0.1237
Required for Capital Adequacy Purposes Ratio (as a percent)	0.105
Tier 1 capital to average assets
Actual Amount	$ 215,534	$ 212,229
Actual Ratio (as a percent)	0.0775	0.0781
Bank
Common Equity Tier 1 (CET 1) to risk-weighted assets
Actual Amount	$ 238,556	$ 234,738
Actual Ratio (as a percent)	10.29%	10.29%
Required for Capital Adequacy Purposes Amount	$ 104,279	$ 102,696
Required for Capital Adequacy Purposes Ratio (as a percent)	4.50%	4.50%
To be Well Capitalized Under Prompt Corrective Action Regulations Amount	$ 150,625	$ 148,339
To be Well Capitalized Under Prompt Corrective Action Regulations Ratio (as a percent)	6.50%	6.50%
Tier 1 capital to risk-weighted assets
Actual Amount	$ 238,556	$ 234,738
Actual Ratio (as a percent)	0.1029	0.1029
Required for Capital Adequacy Purposes Amount	$ 139,038	$ 136,928
Required for Capital Adequacy Purposes Amount (as a percent)	0.060	0.060
To be Well Capitalized Under Prompt Corrective Action Regulations Amount	$ 185,384	$ 182,571
To be Well Capitalized Under Prompt Corrective Action Regulations Ratio (as a percent)	0.080	0.080
Total capital to risk-weighted assets
Actual Amount	$ 257,661	$ 252,398
Actual Ratio (as a percent)	0.1112	0.1106
Required for Capital Adequacy Purposes Amount	$ 185,384	$ 182,571
Required for Capital Adequacy Purposes Ratio (as a percent)	0.080	0.080
To be Well Capitalized Under Prompt Corrective Action Regulations Amount	$ 231,731	$ 228,213
To be Well Capitalized Under Prompt Corrective Action Regulations Ratio (as a percent)	0.100	0.100
Tier 1 capital to average assets
Actual Amount	$ 238,556	$ 234,738
Actual Ratio (as a percent)	0.0859	0.0865
Required for Capital Adequacy Purposes Amount	$ 111,051	$ 108,506
Required for Capital Adequacy Purposes Ratio (as a percent)	0.040	0.040
To be Well Capitalized Under Prompt Corrective Action Regulations Amount	$ 138,814	$ 135,633
Banking Regulation, Tier One Leverage Capital Ratio, Well Capitalized, Minimum	0.050	0.050