First Western Financial (MYFW) 10-Q 2 Aug 24 2024 Q2 Quarterly report Financial data

COVER PAGE

COVER PAGE - shares	6 Months Ended
	Jun. 30, 2024	Jul. 31, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
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, Address Line Two	Suite 1200
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
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	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,660,549
Entity Central Index Key	0001327607
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Cash and cash equivalents:
Cash and due from banks	$ 6,374	$ 7,284
Interest-bearing deposits in other financial institutions	239,425	247,158
Total cash and cash equivalents	245,799	254,442
Held-to-maturity debt securities, net of allowance for credit losses of $71 and $71, (fair value of $71,067 and $66,617), respectively	78,927	74,102
Correspondent bank stock, at cost	10,804	7,155
Mortgage loans held for sale, at fair value	26,856	7,254
Total	2,456,063	2,530,915
Allowance for credit losses	(27,319)	(23,931)
Total, net	2,428,744	2,506,984
Premises and equipment, net	24,657	25,256
Accrued interest receivable	11,339	11,428
Accounts receivable	5,118	5,095
Other receivables	4,875	4,467
Other real estate owned, net	11,421	0
Goodwill and other intangible assets, net	31,741	31,854
Deferred tax assets, net	6,123	6,407
Company-owned life insurance	16,741	16,530
Other assets	34,410	24,488
Total assets	2,937,555	2,975,462
Deposits:
Noninterest-bearing	396,702	482,579
Interest-bearing	2,014,190	2,046,460
Total deposits	2,410,892	2,529,039
Borrowings:
Federal Home Loan Bank and Federal Reserve borrowings	191,505	125,711
Subordinated notes	52,451	52,340
Accrued interest payable	2,243	3,793
Other liabilities	33,589	21,841
Total liabilities	2,690,680	2,732,724
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; 9,660,548 and 9,581,183 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively	0	0
Additional paid-in capital	192,891	192,894
Retained earnings	54,633	51,042
Accumulated other comprehensive loss	(649)	(1,198)
Total shareholders’ equity	246,875	242,738
Total liabilities and shareholders’ equity	$ 2,937,555	$ 2,975,462

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 71	$ 71
Fair Value	71,067	66,617
Loans accounted for under the fair value option	$ 10,190	$ 13,726
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	9,660,548	9,581,183
Common Stock, shares outstanding	9,660,548	9,581,183

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest and dividend income:
Loans, including fees	$ 35,275	$ 33,583	$ 70,414	$ 65,663
Loans accounted for under the fair value option	168	351	377	778
Investment securities	651	627	1,254	1,256
Interest-bearing deposits in other financial institutions	1,855	1,666	4,207	3,069
Dividends, restricted stock	105	145	200	318
Total interest and dividend income	38,054	36,372	76,452	71,084
Interest expense:
Deposits	20,848	15,864	41,470	28,956
Other borrowed funds	1,428	2,073	3,134	4,120
Total interest expense	22,276	17,937	44,604	33,076
Net interest income	15,778	18,435	31,848	38,008
Less: Provision for credit losses	2,334	1,843	2,406	1,533
Net interest income, after provision for credit losses	13,444	16,592	29,442	36,475
Non-interest income:
Trust and investment management fees	4,875	4,602	9,805	9,237
Net gain on mortgage loans	1,820	774	3,084	1,793
Net gain (loss) on loans held for sale	0	0	117	(178)
Bank fees	327	591	1,218	1,183
Risk management and insurance fees	109	103	158	230
Income on company-owned life insurance	106	91	211	181
Net loss on loans accounted for under the fair value option	(315)	(1,124)	(617)	(1,667)
Unrealized loss recognized on equity securities	(2)	(11)	(8)	(1)
Other	52	(1,064)	281	(1,010)
Total non-interest income	6,972	3,962	14,249	9,768
Total income before non-interest expense	20,416	20,554	43,691	46,243
Non-interest expense:
Salaries and employee benefits	11,097	11,148	22,364	24,246
Occupancy and equipment	2,080	1,939	4,056	3,853
Professional services	1,826	1,858	4,237	3,781
Technology and information systems	1,042	831	2,052	1,663
Data processing	1,101	1,052	2,049	2,191
Marketing	243	379	437	770
Amortization of other intangible assets	56	62	113	126
Other	1,556	1,250	3,389	2,417
Total non-interest expense	19,001	18,519	38,697	39,047
Income before income taxes	1,415	2,035	4,994	7,196
Income tax expense	339	529	1,403	1,870
Net income available to common shareholders	$ 1,076	$ 1,506	$ 3,591	$ 5,326
Earnings per common share:
Basic (in USD per share)	$ 0.11	$ 0.16	$ 0.37	$ 0.56
Diluted (in USD per share)	$ 0.11	$ 0.16	$ 0.37	$ 0.55

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 1,076	$ 1,506	$ 3,591	$ 5,326
Other comprehensive income items:
Amortization of net unrealized loss for the reclassification of available-for-sale securities transferred to held-to-maturity included in interest income	97	89	190	180
Income tax effect	(24)	(29)	(46)	(51)
Unrealized gain on cash flow hedge	40	952	534	684
Income tax effect	(9)	(165)	(129)	(165)
Total other comprehensive income items	104	847	549	648
Comprehensive income	$ 1,180	$ 2,353	$ 4,140	$ 5,974

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative change in accounting principle	[1]	Adjusted for change in accounting principle	Shares Common Stock	Shares Common Stock Adjusted for change in accounting principle	Additional Paid-In Capital	Additional Paid-In Capital Adjusted for change in accounting principle	Retained Earnings	Retained Earnings Cumulative change in accounting principle	[1]	Retained Earnings Adjusted for change in accounting principle	Accumulated Other Comprehensive (Loss) Income	Accumulated Other Comprehensive (Loss) Income Adjusted for change in accounting principle
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2016-13
Common Stock, Shares, Outstanding, Beginning Balance at Dec. 31, 2022					9,495,440	9,495,440
Balance at Beginning at Dec. 31, 2022	$ 240,864	$ (5,319)		$ 235,545			$ 190,494	$ 190,494	$ 51,887	$ (5,319)		$ 46,568	$ (1,517)	$ (1,517)
Balance at Ending at Mar. 31, 2023	239,822						191,901		49,637				(1,716)
Common Stock, Shares, Outstanding, Beginning Balance at Dec. 31, 2022					9,495,440	9,495,440
Balance at Beginning 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
Net income	5,326								5,326
Other comprehensive income (loss), net of tax and reclassification	648												648
Dissolution Of Business	0						751		(751)
Settlement of share awards (in shares)					43,871
Settlement of share awards	(283)						(283)
Options exercised (in shares)					5,760
Options exercised	115						115
Stock-based compensation	891						891
Balance at Ending at Jun. 30, 2023	242,242						191,968		51,143				(869)
Increase (Decrease) in Stockholders' Equity
Shares, Outstanding					9,507,564
Balance at Beginning at Mar. 31, 2023	239,822						191,901		49,637				(1,716)
Increase (Decrease) in Stockholders' Equity
Net income	1,506								1,506
Other comprehensive income (loss), net of tax and reclassification	847												847
Settlement of share awards (in shares)					37,507
Settlement of share awards	(232)						(232)
Stock-based compensation	299						299
Balance at Ending at Jun. 30, 2023	$ 242,242						191,968		51,143				(869)
Increase (Decrease) in Stockholders' Equity
Shares, Outstanding					9,545,071
Common Stock, Shares, Outstanding, Beginning Balance at Dec. 31, 2023	9,581,183				9,581,183
Balance at Beginning at Dec. 31, 2023	$ 242,738						192,894		51,042				(1,198)
Increase (Decrease) in Stockholders' Equity
Net income	3,591								3,591
Other comprehensive income (loss), net of tax and reclassification	549												549
Settlement of share awards (in shares)					79,365
Settlement of share awards	(634)						(634)
Stock-based compensation	$ 631						631
Common Stock, Shares, Outstanding, Ending Balance at Jun. 30, 2024	9,660,548
Balance at Ending at Jun. 30, 2024	$ 246,875						192,891		54,633				(649)
Increase (Decrease) in Stockholders' Equity
Shares, Outstanding					9,621,309
Balance at Beginning at Mar. 31, 2024	245,528						192,724		53,557				(753)
Increase (Decrease) in Stockholders' Equity
Net income	1,076								1,076
Other comprehensive income (loss), net of tax and reclassification	104												104
Settlement of share awards (in shares)					39,239
Settlement of share awards	(255)						(255)
Stock-based compensation	$ 422						422
Common Stock, Shares, Outstanding, Ending Balance at Jun. 30, 2024	9,660,548
Balance at Ending at Jun. 30, 2024	$ 246,875						$ 192,891		$ 54,633				$ (649)
Increase (Decrease) in Stockholders' Equity
Shares, Outstanding					9,660,548
[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	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities
Net income	$ 3,591	$ 5,326
Adjustments to reconcile net income to net cash from operating activities:
Net amortization of investment securities	(64)	(12)
Stock dividends received on correspondent bank stock	(200)	(318)
Provision for credit losses	2,406	1,533
Net gain (loss) on loans held for sale	(117)	178
Net gain on mortgage loans	(3,084)	(1,793)
Origination of mortgage loans held for sale	(172,258)	(151,189)
Proceeds from mortgage loans	155,046	142,196
Depreciation and amortization	1,256	1,164
Net amortization of purchase accounting adjustments	68	285
Deferred income tax expense	(1,207)	(330)
Increase in cash surrender value of company-owned life insurance	(211)	(181)
Stock-based compensation	631	891
Change in fair value of equity securities	8	1
Change in fair value of loans accounted for under the fair value option	617	1,667
Change in fair value of loans held for sale	0	(551)
Net changes in operating assets and liabilities:
Change in accounts receivable	143	(89)
Change in accrued interest receivable and other assets	1,615	233
Change in accrued interest payable and other liabilities	(2,069)	(3,640)
Net cash used in operating activities	(13,829)	(4,629)
Activity in held-to-maturity securities:
Maturities, prepayments, and calls	3,937	3,701
Purchases	(8,532)	0
Purchases of correspondent bank stock	(6,534)	(26,082)
Redemption of correspondent bank stock	3,085	19,992
Loan and note receivable originations and principal collections, net	63,813	(65,652)
Purchases of premises and equipment	(546)	(1,425)
Proceeds from loans held for sale previously classified as loans held for investment	2,950	40,602
Purchases of loans	0	(1,162)
Net cash provided by (used in) investing activities	58,173	(30,026)
Cash flows from financing activities
Net change in deposits	(118,147)	(29,835)
Payments to Federal Home Loan Bank borrowings	(226,200)	(881,776)
Proceeds from Federal Home Loan Bank borrowings	313,737	977,645
Payments to Federal Reserve borrowings	(81,743)	(221,689)
Proceeds from Federal Reserve borrowings	60,000	291,534
Proceeds from the exercise of stock options	0	115
Cash paid for withholding taxes on share-based awards	(634)	(283)
Net cash (used in) provided by financing activities	(52,987)	135,711
Net change in cash and cash equivalents	(8,643)	101,056
Cash and cash equivalents, beginning of year	254,442	196,512
Cash and cash equivalents, end of period	245,799	297,568
Supplemental cash flow information:
Interest paid on deposits and borrowed funds	46,154	32,413
Income tax payment	93	2,170
Cash paid for lease liabilities	1,417	1,592
Supplemental noncash disclosures:
Transfer of loans held for investment to loans held for sale	0	39,221
CECL adoption	0	5,319
RSI dissolution	0	751
Lease right-of-use-asset obtained in exchange for lease liabilities	10,910	1,704
Real Estate Owned, Transfer to Real Estate Owned	$ 7,765	$ 0

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
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, 2023 condensed consolidated balance sheet has been derived from the audited financial statements for the year ended December 31, 2023. 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 and six months ended June 30, 2024 are not necessarily indicative of results that may be expected for the full year ending December 31, 2024. 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, 2023 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, Boulder, and Vail, Colorado; Phoenix and Scottsdale, Arizona; Bozeman, Montana; and Jackson, Pinedale, and Rock Springs, Wyoming. The Company does not believe it has significant concentrations in any one industry or customer. As of June 30, 2024 and December 31, 2023, 76.3% and 76.1%, 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. Allowance for Credit Losses (“ACL”) loans: The 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, expanded for certain call codes into separate segments based on risk characteristics. The 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 based on similar risk characteristics. The quantitative DCF model also incorporates forward-looking macroeconomic information over a reasonable and supportable period of four quarters. Subsequent to the four quarter period, the Company reverts to its historical loss rate and historical prepayment and curtailment speeds on a straight-line basis over a four quarter reversion period. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications. Annually the Company performs a rate study which updates the prepayment and curtailment rates used in the DCF model. 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 credit 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. ACL - 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 ACL 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. ACL - Held-to-maturity (“HTM”) debt securities : HTM debt 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 issued 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 debt securities and corporate bonds. 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 reviewed the collectability of CMO and MBS debt securities and corporate bonds taking into consideration factors such as the asset quality and delinquencies of the issuers. 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. The Company is exposed to losses if a counterparty fails to make its payments under a contract in which the Company is in the net receiving position. The Company anticipates that the counterparties will be able to fully satisfy their obligations under the agreements. All of the contracts to which the Company is a party settle monthly or quarterly. In addition, the Company obtains collateral above certain thresholds of the fair value of its derivatives for each dealer counterparty based upon their credit standing and the Company has netting agreements with the dealers with which it does business. 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. No performance based incentive fees were earned with respect to investment management contracts during the three and six months ended June 30, 2024 and 2023. 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 and six months ended June 30, 2024 and 2023 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. On June 30, 2023, LIBOR ceased to be a representative index rate. ASU 2022-06 extends the period of time financial statement preparers can utilize the reference rate reform relief guidance through December 31, 2024. 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 completed a LIBOR transition plan, which addressed governance, risk management, legal, operational, systems, fallback language, and other aspects of planning. The Company no longer originates LIBOR indexed loans and a s of December 31, 2023, all loans indexed to LIBOR had been converted to the new index. 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 has been 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. 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 available to common shareholders or total shareholders’ equity. Recently adopted accounting pronouncements : The Company has not adopted any additional accounting pronouncements since the end of the Company's fiscal year ended December 31, 2023. 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, 2023.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	6 Months Ended
	Jun. 30, 2024
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	DEBT SECURITIES The following presents the amortized cost, fair value, and allowance for credit losses of debt securities held-to-maturity and the corresponding amounts of gross unrecognized gains and losses as of the date noted (dollars in thousands): June 30, 2024 Amortized Gross Gross Fair Allowance for Debt securities held-to-maturity: U.S. Treasury debt $ 268 $ — $ (20) $ 248 $ — Corporate bonds 23,656 — (3,168) 20,488 (71) Government National Mortgage Association ("GNMA") mortgage-backed securities ("MBS") – residential 33,208 — (3,559) 29,649 — Federal National Mortgage Association ("FNMA") MBS – residential 12,805 31 (567) 12,269 — Government collateralized mortgage obligations ("GMO") and MBS – commercial 5,429 9 (395) 5,043 — Corporate collateralized mortgage obligations ("CMO") and MBS (1) 3,632 — (262) 3,370 — Total debt securities held-to-maturity $ 78,998 $ 40 $ (7,971) $ 71,067 $ (71) December 31, 2023 Amortized Gross Gross Fair Allowance for Credit Losses Debt securities held-to-maturity: U.S. Treasury debt $ 253 $ — $ (11) $ 242 $ — Corporate bonds 23,687 — (3,020) 20,667 (71) GNMA mortgage-backed securities – residential 34,579 — (3,410) 31,169 — FNMA mortgage-backed securities – residential 6,035 — (509) 5,526 — Government GMO and MBS – commercial 5,836 9 (377) 5,468 — Corporate CMO and MBS 3,783 — (238) 3,545 — Total debt securities held-to-maturity $ 74,173 $ 9 $ (7,565) $ 66,617 $ (71) As of June 30, 2024, the amortized cost and estimated fair value of held-to-maturity debt 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. Debt securities not due at a single maturity date are shown separately. June 30, 2024 Amortized Fair Due within one year $ 268 $ 248 Due between one year and five years 4,070 3,792 Due between five years and ten years 19,403 16,532 Due after ten years 183 164 Securities (CMO and MBS) 55,074 50,331 Total $ 78,998 $ 71,067 In 2022, the Company committed $6.0 million in total to two bank technology funds. During the six months ended June 30, 2024, the Company made $0.2 million of contributions to the partnerships and received $0.2 million of returns on investment. During the year ended December 31, 2023, the Company made $0.8 million of contributions to both partnerships and received $0.1 million of returns on investment. As of June 30, 2024, the Company held a balance of $2.2 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 $3.8 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 of contributions to the SBIC fund during the six months ended June 30, 2024. During the year ended December 31, 2023, the Company made $0.2 million of contributions to the SBIC fund. As of June 30, 2024 and December 31, 2023, the Company held a balance of $2.4 million and $2.2 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 $0.6 million in future SBIC investments. As of June 30, 2024, securities with market values totaling $37.4 million were pledged to secure various public deposits and credit facilities of the Company, including $10.1 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, 2023, securities with market values of $45.1 million were pledged to secure various public deposits and credit facilities of the Company, including $39.3 million pledged under the BTFP program. As of June 30, 2024 and December 31, 2023, there were no holdings of debt securities of any one issuer, other than the U.S. Government sponsored entities and agencies, in an amount greater than 10% of shareholders’ equity. Allowance for Credit Losses for HTM Debt 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 issued 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 debt securities include private label CMO and MBS and corporate bonds. Accrued interest receivable on held-to-maturity debt securities totaled $0.4 million and $0.4 million as of June 30, 2024 and December 31, 2023, respectively, 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 periods noted (dollars in thousands): Three Months Ended June 30, 2024 2023 (dollars in thousands) Corporate Bonds Corporate CMO Corporate Bonds Corporate CMO Allowance for credit losses: Beginning balance $ 71 $ — $ 71 $ — Provision for credit losses — — — — Securities charged-off (recoveries) — — — — Total ending allowance balance $ 71 $ — $ 71 $ — Six Months Ended June 30, 2024 2023 (dollars in thousands) Corporate Bonds Corporate CMO Corporate Bonds Corporate CMO Allowance for credit losses: Beginning balance $ 71 $ — $ — $ — Impact of ASU 2016-13 adoption — — 71 — Provision for credit losses — — — — Securities charged-off (recoveries) — — — — Total ending allowance balance $ 71 $ — $ 71 $ — The Company monitors the credit quality of held-to-maturity debt securities on a quarterly basis. As of June 30, 2024, there were no held-to-maturity debt securities past due or on non-accrual.

LOANS AND THE ALLOWANCE FOR CRE

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES	6 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
LOANS AND THE ALLOWANCE FOR CREDIT LOSSES	LOANS AND 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) June 30, December 31, Cash, Securities, and Other $ 133,357 $ 139,947 Consumer and Other 15,424 27,028 Construction and Development 307,512 345,516 1-4 Family Residential 916,801 927,965 Non-Owner Occupied CRE 606,718 543,692 Owner Occupied CRE 187,955 195,861 Commercial and Industrial 278,106 337,180 Total 2,445,873 2,517,189 Allowance for credit losses (27,319) (23,931) Total, net $ 2,418,554 $ 2,493,258 Loans accounted for under the fair value option (1) 10,190 13,726 Loans, net $ 2,428,744 $ 2,506,984 ______________________________________ (1) Includes $10.5 million and $14.1 million of unpaid principal balance of loans held for investment measured at fair value as of June 30, 2024 and December 31, 2023, respectively. Includes fair value adjustments on loans held for investment accounted for under the fair value option. See Note 12 – Fair Value. As of June 30, 2024 and December 31, 2023, total loans held for investment included $178.4 million and $208.2 million, respectively, of performing loans purchased through mergers or acquisitions. As of June 30, 2024, the Cash, Securities, and Other portion of the loan portfolio included $3.1 million of SBA Paycheck Protection Program (“PPP”) loans, or 2.3% of the total category. As of December 31, 2023, the Cash, Securities, and Other portion of the loan portfolio included $4.2 million of PPP loans, or 3.0% of the total category. As of June 30, 2024, the Company’s Commercial and Industrial loans included three Main Street Lending Program (“MSLP”) loans with the net carrying amount of $5.1 million, or 1.8% of the total catego ry. Two of these loans are risk rated Substandard and on non-accrual status. The remaining MSLP loan is risk rated Pass. As of December 31, 2023, the Company’s Commercial and Industrial loans included three MSLP loans with the net carrying amount of $5.1 million, or 1.5% of the total category. 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): June 30, 2024 30-59 60-89 90 or Total Current Total Loans Accounted for Under the Fair Value Option (1) Total Loans Cash, Securities, and Other $ — $ — $ 1,704 $ 1,704 $ 131,653 $ 133,357 $ — $ 133,357 Consumer and Other — 1,742 3,001 4,743 10,681 15,424 10,190 25,614 Construction and Development — — — — 307,512 307,512 — 307,512 1-4 Family Residential 667 — 373 1,040 915,761 916,801 — 916,801 Non-Owner Occupied CRE — — — — 606,718 606,718 — 606,718 Owner Occupied CRE — — 3,980 3,980 183,975 187,955 — 187,955 Commercial and Industrial 1,542 — 26,828 28,370 249,736 278,106 — 278,106 Total $ 2,209 $ 1,742 $ 35,886 $ 39,837 $ 2,406,036 $ 2,445,873 $ 10,190 $ 2,456,063 December 31, 2023 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 $ — $ 76 $ 1,704 $ 1,780 $ 138,167 $ 139,947 $ — $ 139,947 Consumer and Other 676 11 7,504 8,191 18,837 27,028 13,726 40,754 Construction and Development — 1,500 — 1,500 344,016 345,516 — 345,516 1-4 Family Residential 1,093 — 2,722 3,815 924,150 927,965 — 927,965 Non-Owner Occupied CRE — — — — 543,692 543,692 — 543,692 Owner Occupied CRE — — 3,980 3,980 191,881 195,861 — 195,861 Commercial and Industrial 19,305 1,085 29,180 49,570 287,610 337,180 — 337,180 Total $ 21,074 $ 2,672 $ 45,090 $ 68,836 $ 2,448,353 $ 2,517,189 $ 13,726 $ 2,530,915 (1) Refer to Note 12 – Fair Value for additional information on the measurement of loans accounted for under the fair value option. Loan Modifications The following table presents the amortized cost basis as of June 30, 2024 of the loans modified to borrowers experiencing financial difficulty disaggregated by class of financing receivable and type of concession granted during the six months ended June 30, 2024. For the three and six months ended June 30, 2024, there were zero and one loan modification, respectively, made to borrowers experiencing financial difficulty. For the three months ended June 30, 2023, there were no loan modifications made to borrowers experiencing financial difficulty. For the three and six months ended June 30, 2023, the Company made protective advances of $0.3 million and $0.5 million to borrowers experiencing financial difficulty. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below. (dollars in thousands) Principal forgiveness Interest rate reduction Term extension Combination: term extension and principal forgiveness Combination: term extension and interest rate reduction Total class of financing receivable Commercial and Industrial $ — $ — $ 73 $ — $ — — % Total $ — $ — $ 73 $ — $ — The following table presents the financial effect by type of modification made to borrowers experiencing financial difficulty for the three and six months ended June 30, 2024: Three Months Ended June 30, 2024 Six Months Ended June 30, 2024 (dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial and Industrial — — — — — 5 months For all loans modified as of June 30, 2024, the borrowers continue to pay as agreed. Non-Accrual Loans The accrual of interest on loans is discontinued at the time the loan becomes 90 days or more 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 non-accrual status and loans past due over 89 days still accruing by class as of the dates noted: As of June 30, 2024 (dollars in thousands) Non-accrual loans with Total non-accrual loans (1) Loans past due over 89 days still accruing Cash, Securities, and Other $ 1,704 $ 1,704 $ — Consumer and Other 3 3,001 — Construction and Development — — — 1-4 Family Residential 933 933 — Non-Owner Occupied CRE — — — Owner Occupied CRE — 3,980 — Commercial and Industrial 2,462 28,008 — Total $ 5,102 $ 37,626 $ — (1) As of June 30, 2024, the Company had an allowance of $9.1 million on non-performing loans. As of December 31, 2023 (dollars in thousands) Non-accrual loans with Total non-accrual loans (1) Loans past due over 89 days still accruing Cash, Securities, and Other $ 1,704 $ 1,704 $ — Consumer and Other 4 7,504 — Construction and Development 2,719 2,719 — 1-4 Family Residential 578 3,016 285 Owner Occupied CRE — 3,980 — Commercial and Industrial 2,355 31,893 — Total $ 7,360 $ 50,816 $ 285 (1) As of December 31, 2023, the Company had an allowance of $3.8 million on non-performing loans. The Company recognized no interest income on non-accrual loans during the three and six months ended June 30, 2024. The Company recognized an $0.2 million amount of interest income on non-accrual loans during the three and six months ended June 30, 2023. Additionally, two non-accrual loans totaling $1.8 million were paid off during the second quarter of 2023. The Company recognized an immaterial amount of interest income on non-accrual loans during the three and six months ended June 30, 2023. Collateral Dependent Loans A loan is considered collateral dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. 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: As of June 30, 2024 Collateral Dependent Loans (dollars in thousands) Secured by Real Estate Secured by Cash and Secured by Other Total Cash, Securities, and Other $ — $ 1,704 $ — $ 1,704 Consumer and Other — — — — Construction and Development — — — — 1-4 Family Residential 933 — — 933 Non-Owner Occupied CRE — — — — Owner Occupied CRE 3,980 — — 3,980 Commercial and Industrial 22,942 — 5,066 28,008 Total $ 27,855 $ 1,704 $ 5,066 $ 34,625 As of December 31, 2023 Collateral Dependent Loans (dollars in thousands) Secured by Real Estate Secured by Cash and Secured by Other Total Cash, Securities, and Other $ — $ 1,704 $ — $ 1,704 Consumer and Other — — 7,500 7,500 Construction and Development 2,719 — — 2,719 1-4 Family Residential 3,016 — — 3,016 Owner Occupied CRE 3,980 — — 3,980 Commercial and Industrial — — 31,893 31,893 Total $ 9,715 $ 1,704 $ 39,393 $ 50,812 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. In the second quarter of 2024, the Company recorded $11.4 million of OREO as a result of obtaining physical possession of two foreclosed properties as partial consideration for amounts owed on non-performing loans related to an isolated loan relationship. As of June 30, 2024, this OREO property had a carrying amount of $11.4 million. As of December 31, 2023, the Company did not own any OREO properties. Allowance for Credit Losses on Loans The allowance for credit losses for loans is measured on the loan’s amortized cost basis, excluding interest receivable. Interest receivable excluded at June 30, 2024 and December 31, 2023 was $10.7 million and $10.8 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. The Allowance for credit losses on loans (“ACL”) represents Management’s best estimate of current expected credit losses on loans considering available information, from internal and external sources, relevant to assessing collectibility over the loans’ contractual terms, adjusted for expected prepayments when appropriate. Our quantitative discounted cash flow models use economic forecasts including; housing price index (“HPI”), gross domestic product (“GDP”), and national unemployment. The HPI, GDP, and unemployment twelve month forecasts used in our model remained consistent during the six months ended June 30, 2024. As such, the $1.9 million release of provision on pooled loans for the six months ended June 30, 2024 was predominately due to net pay downs in the loan portfolio. The allowance for credit losses on individually analyzed loans was $9.1 million and $3.8 million as of June 30, 2024 and December 31, 2023, respectively, which reflects a $5.3 million increase in provision for individually analyzed loans for the six months ended June 30, 2024. This increase over the prior period was primarily isolated to one loan relationship. 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 during the periods presented: (dollars in thousands) Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for credit losses for the three months ended June 30, 2024: Beginning balance $ 777 $ 87 $ 7,388 $ 4,288 $ 2,196 $ 975 $ 8,919 $ 24,630 (Release) provision for credit losses (402) (15) 208 21 7 (2) 2,863 2,680 Charge-offs — (15) — — — — — (15) Recoveries — 18 — 1 — — 5 24 Ending balance $ 375 $ 75 $ 7,596 $ 4,310 $ 2,203 $ 973 $ 11,787 $ 27,319 Changes in allowance for credit losses for the six months ended June 30, 2024: Beginning balance $ 961 $ 124 $ 7,945 $ 4,370 $ 2,325 $ 1,034 $ 7,172 $ 23,931 (Release) provision for credit losses (586) (46) (349) (66) (122) (61) 4,609 3,379 Charge-offs — (26) — — — — — (26) Recoveries — 23 — 6 — — 6 35 Ending balance $ 375 $ 75 $ 7,596 $ 4,310 $ 2,203 $ 973 $ 11,787 $ 27,319 (dollars in thousands) Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for credit losses for the three months ended June 30, 2023: Beginning balance $ 1,451 $ 196 $ 6,229 $ 3,821 $ 2,709 $ 1,272 $ 4,165 $ 19,843 (Release) provision for credit losses (140) (50) 1,267 (242) (214) (90) 1,678 2,209 Charge-offs — (13) — — — — — (13) Recoveries — 4 — — — — 1 5 Ending balance $ 1,311 $ 137 $ 7,496 $ 3,579 $ 2,495 $ 1,182 $ 5,844 $ 22,044 Changes in allowance for credit losses for the six months ended June 30, 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 (80) (145) 790 78 (306) (224) 1,291 1,404 Charge-offs — (30) — — — — — (30) Recoveries — 15 — — — — 2 17 Ending balance $ 1,311 $ 137 $ 7,496 $ 3,579 $ 2,495 $ 1,182 $ 5,844 $ 22,044 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 tables 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 June 30, 2024 and December 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 (dollars in thousands): Term Loans Amortized Cost by Origination Year June 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Cash, Securities, and Other Pass $ 11,771 $ 7,324 $ 17,987 $ 14,269 $ 5,005 $ 14,333 $ 60,964 $ 131,653 Special mention — — — — — — — — Substandard — — — — — — 1,704 1,704 Doubtful — — — — — — — — Total Cash, Securities, and Other $ 11,771 $ 7,324 $ 17,987 $ 14,269 $ 5,005 $ 14,333 $ 62,668 $ 133,357 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer and Other Pass — 108 1,644 614 483 624 8,953 12,426 Special mention — — — — — — — — Substandard — — — — — — 2,998 2,998 Doubtful — — — — — — — — Not rated (1) — — 8,588 1,448 94 60 — 10,190 Total Consumer and Other $ — $ 108 $ 10,232 $ 2,062 $ 577 $ 684 $ 11,951 $ 25,614 Current year-to-date gross charge-offs $ — $ — $ — $ — $ 9 $ 17 $ — $ 26 Construction and Development Pass $ 22,675 $ 46,308 $ 219,757 $ 4,280 $ 9,269 $ — $ 938 $ 303,227 Special mention — — — — — — — $ — Substandard 469 3,816 — — — — — 4,285 Doubtful — — — — — — — — Total Construction and Development $ 23,144 $ 50,124 $ 219,757 $ 4,280 $ 9,269 $ — $ 938 $ 307,512 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost by Origination Year June 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total 1-4 Family Residential Pass $ 33,387 $ 89,555 $ 360,090 $ 134,885 $ 105,992 $ 66,350 $ 125,609 $ 915,868 Special mention — — — — — — — — Substandard 373 560 — — — — — 933 Doubtful — — — — — — — — Total 1-4 Family Residential $ 33,760 $ 90,115 $ 360,090 $ 134,885 $ 105,992 $ 66,350 $ 125,609 $ 916,801 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Pass $ 3,836 $ 42,662 $ 227,361 $ 141,530 $ 89,074 $ 67,775 $ 29,548 $ 601,786 Special mention — — — — 4,932 — — 4,932 Substandard — — — — — — — — Doubtful — — — — — — — — Total Non-Owner Occupied CRE $ 3,836 $ 42,662 $ 227,361 $ 141,530 $ 94,006 $ 67,775 $ 29,548 $ 606,718 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Owner Occupied CRE Pass $ 683 $ 3,179 $ 47,522 $ 42,653 $ 31,675 $ 51,421 $ 5,432 $ 182,565 Special mention — — 1,410 — — — — 1,410 Substandard — — — 3,980 — — — 3,980 Doubtful — — — — — — — — Total Owner Occupied CRE $ 683 $ 3,179 $ 48,932 $ 46,633 $ 31,675 $ 51,421 $ 5,432 $ 187,955 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial Pass $ 8,035 $ 16,546 $ 49,667 $ 14,540 $ 11,712 $ 23,669 $ 113,230 $ 237,399 Special mention — — — — — — 1,078 1,078 Substandard — — 846 23,942 3,095 11,063 683 39,629 Doubtful — — — — — — — — Total Commercial and Industrial $ 8,035 $ 16,546 $ 50,513 $ 38,482 $ 14,807 $ 34,732 $ 114,991 $ 278,106 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Total pass $ 80,387 $ 205,682 $ 924,028 $ 352,771 $ 253,210 $ 224,172 $ 344,674 $ 2,384,924 Total special mention — — 1,410 — 4,932 — 1,078 7,420 Total substandard 842 4,376 846 27,922 3,095 11,063 5,385 53,529 Total doubtful — — — — — — — — Total not rated — — 8,588 1,448 94 60 — 10,190 Total $ 81,229 $ 210,058 $ 934,872 $ 382,141 $ 261,331 $ 235,295 $ 351,137 $ 2,456,063 (1) Includes loans held for investment measured at fair value as of June 30, 2024. Includes fair value adjustments on loans held for investment accounted for under the fair value option. Term Loans Amortized Cost by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Cash, Securities, and Other Pass $ 8,091 $ 17,878 $ 17,181 $ 5,966 $ 6,337 $ 13,188 $ 69,602 $ 138,243 Special mention — — — — — — — — Substandard — — — — — — 1,704 1,704 Doubtful — — — — — — — — Total Cash, Securities, and Other $ 8,091 $ 17,878 $ 17,181 $ 5,966 $ 6,337 $ 13,188 $ 71,306 $ 139,947 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer and Other Pass $ 614 $ 2,013 $ 647 $ 633 $ 797 $ 24 $ 14,800 $ 19,528 Special mention — — — — — — — — Substandard — — — — — — 7,500 7,500 Doubtful — — — — — — — — Not rated (1) — 10,469 2,544 614 99 — — 13,726 Total Consumer and Other $ 614 $ 12,482 $ 3,191 $ 1,247 $ 896 $ 24 $ 22,300 $ 40,754 Current year-to-date gross charge-offs $ — $ — $ — $ 8 $ 91 $ 2 $ — $ 101 Construction and Development Pass $ 32,509 $ 231,103 $ 42,796 $ 21,615 $ — $ — $ 431 $ 328,454 Special mention — 14,343 — — — — — 14,343 Substandard 2,719 — — — — — — 2,719 Doubtful — — — — — — — — Total Construction and Development $ 35,228 $ 245,446 $ 42,796 $ 21,615 $ — $ — $ 431 $ 345,516 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — 1-4 Family Residential Pass $ 97,901 $ 373,525 $ 143,694 $ 108,815 $ 37,756 $ 31,452 $ 131,806 $ 924,949 Special mention — — — — — — — — Substandard 578 2,438 — — — — — 3,016 Doubtful — — — — — — — — Total 1-4 Family Residential $ 98,479 $ 375,963 $ 143,694 $ 108,815 $ 37,756 $ 31,452 $ 131,806 $ 927,965 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Pass $ 42,799 $ 197,122 $ 125,726 $ 75,026 $ 24,411 $ 53,056 $ 20,553 $ 538,693 Special mention — — — 4,999 — — — 4,999 Substandard — — — — — — — — Doubtful — — — — — — — — Total Non-Owner Occupied CRE $ 42,799 $ 197,122 $ 125,726 $ 80,025 $ 24,411 $ 53,056 $ 20,553 $ 543,692 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Owner Occupied CRE Pass $ 3,229 $ 46,751 $ 44,805 $ 37,957 $ 5,555 $ 51,259 $ 2,325 $ 191,881 Special mention — — — — — — — — Substandard — — 3,980 — — — — 3,980 Doubtful — — — — — — — — Total Owner Occupied CRE $ 3,229 $ 46,751 $ 48,785 $ 37,957 $ 5,555 $ 51,259 $ 2,325 $ 195,861 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial Pass $ 38,497 $ 59,612 $ 15,430 $ 13,457 $ 6,430 $ 16,068 $ 152,782 $ 302,276 Special mention — — — — — — 649 649 Substandard 1,618 — 29,355 1,674 — 920 688 34,255 Doubtful — — — — — — — — Total Commercial and Industrial $ 40,115 $ 59,612 $ 44,785 $ 15,131 $ 6,430 $ 16,988 $ 154,119 $ 337,180 Current year-to-date gross charge-offs $ — $ 8,737 $ — $ — $ — $ — $ — $ 8,737 Total pass $ 223,640 $ 928,004 $ 390,279 $ 263,469 $ 81,286 $ 165,047 $ 392,299 $ 2,444,024 Term Loans Amortized Cost by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total special mention — 14,343 — 4,999 — — 649 19,991 Total substandard 4,915 2,438 33,335 1,674 — 920 9,892 53,174 Total doubtful — — — — — — — — Total not rated — 10,469 2,544 614 99 — — 13,726 Total $ 228,555 $ 955,254 $ 426,158 $ 270,756 $ 81,385 $ 165,967 $ 402,840 $ 2,530,915 (1) Includes loans held for investment measured at fair value as of December 31, 2023. Includes fair value adjustments on loans held for investment accounted for under the fair value option.

GOODWILL

GOODWILL	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL Goodwill is tested annually for impairment on October 31 or earlier upon the occurrence of certain events. A significant amount of judgement is involved in determining if an indicator of goodwill impairment occurred. Such indicators may include, among others; a significant decline in expected future cash flows; a sustained significant decline in the Company's stock price and market capitalization; a significant adverse change in legal factors or in the business climate; adverse assessment or action by a regulator; and unanticipated competition. The goodwill impairment analysis includes the determination of the carrying value of the reporting unit, including the existing goodwill, and estimating the fair value of the reporting unit. If the fair value is less than its carrying amount, goodwill impairment is recognized equal to the difference between the fair value and its carrying amount, not to exceed its carrying amount. As of June 30, 2024, there has not been any impairment of goodwill identified or recorded. Goodwill totaled $30.4 million as of June 30, 2024 and December 31, 2023.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2024
Leases [Abstract]
LEASES	LEASES Leases 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 2036. 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 table 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) June 30, December 31, Lease Right-of-Use Assets Classification Operating lease right-of-use assets Other assets $ 18,667 $ 8,929 Lease Liabilities Classification Operating lease liabilities Other liabilities $ 21,518 $ 10,900 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. The following table presents information related to operating leases: June 30, December 31, Weighted-Average Remaining Lease Term Operating leases 9.99 years 4.67 years Weighted-Average Discount Rate Operating leases 4.10 % 2.78 % 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 June 30, Six Months Ended June 30, 2024 2023 2024 2023 Lease Costs Operating lease cost $ 846 $ 775 $ 1,600 $ 1,519 Variable lease cost 590 480 1,132 973 Lease costs, net $ 1,436 $ 1,255 $ 2,732 $ 2,492 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 2024⁽¹⁾ $ 1,766 2025 2,740 2026 2,244 2027 3,357 2028 3,115 Thereafter 15,122 Total future minimum lease payments 28,344 Less: imputed interest (6,826) Present value of net future minimum lease payments $ 21,518 ______________________________________ (1) Amount represents the remaining six 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. The Company recognized $0.1 million of lease income during the three months ended June 30, 2024 and 2023. The Company recognized $0.2 million of lease income during the six months ended June 30, 2024 and 2023. 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 2024⁽¹⁾ $ 132 2025 67 2026 19 2027 4 Thereafter — Total undiscounted operating lease income $ 222 ______________________________________ (1) Amount represents the remaining six months of the year.

DEPOSITS

DEPOSITS	6 Months Ended
	Jun. 30, 2024
Deposits [Abstract]
DEPOSITS	DEPOSITS The following presents the Company’s interest-bearing deposits as of the dates noted: (dollars in thousands) June 30, December 31, Money market deposit accounts $ 1,342,753 $ 1,386,149 Time deposits 519,597 496,452 Interest checking accounts 135,759 147,488 Savings accounts 16,081 16,371 Total interest-bearing deposits $ 2,014,190 $ 2,046,460 Aggregate time deposits of $250 or greater $ 84,598 $ 91,038 Overdraft balances classified as loans totaled $0.1 million as of June 30, 2024 and December 31, 2023, respectively. 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 2024 (1) $ 221,014 2025 257,492 2026 2,264 2027 3,926 2028 34,642 Thereafter 259 Total $ 519,597 ______________________________________ (1) Amount represents the remaining six months of year.

BORROWINGS

BORROWINGS	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS The Bank has executed a blanket pledge and security agreement with the FHLB which requires certain loans and securities be pledged as collateral for any outstanding borrowings under the agreement. The collateral pledged as of June 30, 2024 and December 31, 2023 amounted to $1.31 billion. Based on this collateral and the Company’s holdings of FHLB stock, the Company was eligible to borrow an additional $551.6 million as of June 30, 2024. 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. On March 27, 2024 the Company repaid $31.0 million of BTFP borrowings. As of June 30, 2024, the Company has pledged a par value of $11.3 million in securities under the BTFP and borrowed $10.0 million with a maturity date of January 10, 2025. 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 advance based on the date of the advance. Upon maturing in the prior quarter, the Company renewed a three-month $50 million FHLB advance on April 1, 2024. The rate for the borrowing is adjusted daily based on the SOFR rate plus 15 basis points. The advance matured on July 1, 2024 and was renewed for an additional three months. The following presents the Company’s required maturities on FHLB and FRB borrowings due at a single maturity date as of the dates noted (dollars in thousands): Maturity Date Rate % June 30, December 31, March 27, 2024 4.78 % $ — $ 30,997 March 29, 2024 5.51 — 50,000 July 1, 2024 5.50 50,000 — July 1, 2024 (1) 5.54 128,712 41,175 January 10, 2025 4.87 10,000 — $ 188,712 $ 122,172 ______________________________________ (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 June 30, 2024 and December 31, 2023, the Company had outstanding $2.8 million and $3.5 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 June 30, 2024 and December 31, 2023, there were no amounts outstanding on any of the federal funds lines. 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 $ 7,982 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 9,930 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 14,881 December 2022 7.00% per annum until 12/15/2027, then SOFR plus 328 basis points until maturity Semi-annual (Quarterly beginning 12/15/27) 12/15/2032 20,000 506 19,658 ______________________________________ (1) Remaining net balance includes amortization of debt issuance costs. For the three months ended June 30, 2024 and 2023, the Company recorded $0.7 million and $0.7 million, respectively, of interest expense related to the collective subordinated notes. For the six months ended June 30, 2024 and 2023, the Company recorded $1.4 million and $1.3 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 16 – Regulatory Capital Matters for additional information. As of June 30, 2024 and December 31, 2023, the Company was in compliance with the covenant requirements.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2024
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 credit 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 table presents the Company’s financial instruments whose contract amounts represent credit risk, as of the dates noted: June 30, 2024 December 31, 2023 (dollars in thousands) Fixed Rate Variable Rate Fixed Rate Variable Rate Unused lines of credit $ 77,083 $ 502,296 $ 86,398 $ 540,255 Standby letters of credit 9,433 10,425 13,922 12,094 Commitments to make loans to sell 45,398 — 18,917 — Commitments to make loans 625 7,306 5,275 7,115 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. 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 that are not unconditionally cancellable, 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 funded balance. Refer to Note 3 – Loans and the Allowance for Credit Losses for changes in the factors that influenced the current estimate of ACL and reasons for the changes. The following table presents the changes in the ACL on unfunded loan commitments: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2024 2023 2024 2023 Beginning balance $ 1,551 $ 4,395 $ 2,178 $ 419 Impact of adopting ASU 2016-13 — — — 3,481 (Release) provision for credit losses (346) (366) (973) 129 Ending balance $ 1,205 $ 4,029 $ 1,205 $ 4,029 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	6 Months Ended
	Jun. 30, 2024
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 held (though certain voting restrictions may exist on non-vested restricted stock). On June 13, 2024, the Company announced that its board of directors authorized the repurchase of up to 200,000 shares of the Company’s common stock, no par value, from time to time, within one year (the “2024 Repurchase Plan”) and that the Board of Governors of the Federal Reserve System advised the Company that it has no objection to the Company’s 2024 Repurchase Plan. The Company may repurchase shares in privately negotiated transactions, in the open market, including pursuant to any trading plan that may be adopted in accordance with Rule 10b5-1 promulgated by the Securities and Exchange Commission, or otherwise in a manner that complies with applicable federal securities laws. The 2024 Repurchase Plan does not obligate the Company to acquire a specific dollar amount or number of shares and it may be extended, modified or discontinued at any time without notice. During the three months ended June 30, 2024, the Company did not repurchase any shares under the authorization of the 2024 Repurchase Plan. 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 and six months ended June 30, 2024, the Company sold no shares of common stock. Stock-Based Compensation Plans The 2008 Stock Incentive Plan ("the 2008 Plan") was frozen in connection with the adoption of First Western Financial, Inc. 2016 Omnibus Incentive Plan (“the 2016 Plan”) and no new awards may be granted under the 2008 Plan. Remaining shares not issued under the 2008 Plan poured into the 2016 Plan. As of June 30, 2024, there were a total of 402,854 shares available for issuance under 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 six months ended June 30, 2024 and 2023. During the three and six months ended June 30, 2024 and 2023, the Company recognized no stock based compensation expense associated with stock options. As of June 30, 2024, the Company has no unrecognized stock-based compensation expense related to stock options. The following presents activity for nonqualified stock options during the six months ended June 30, 2024: Number Weighted Weighted Aggregate Outstanding as of December 31, 2023 130,936 $ 23.79 Granted — — Exercised — — Forfeited or expired (42,000) 20.48 Outstanding as of June 30, 2024 88,936 25.35 1.5 (1) Options fully vested / exercisable as of June 30, 2024 88,936 25.35 1.5 (1) ______________________________________ (1) Nonqualified stock options outstanding at the end of the period and those fully vested/exercisable had immaterial aggregate intrinsic values. As of June 30, 2024, there were 88,936 options that were exercisable. Exercise prices are between $24.32 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 2025 to 2026. Restricted Stock Units Pursuant to the 2016 Plan, the Company may 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 and the Financial Performance Units during the six months ended June 30, 2024: Time Financial Outstanding as of December 31, 2023 242,524 291,416 Granted 69,107 42,805 Vested (53,935) (59,449) Forfeited (25,130) (63,472) Outstanding as of June 30, 2024 232,566 211,300 During the three months ended June 30, 2024, the Company issued 39,239 net shares of common stock upon the settlement of Restricted Stock Units. The remaining 14,696 shares, with a combined market value at the dates of settlement of $0.3 million, were withheld to cover employee withholding taxes and were subsequently added back to the Company’s pool of shares available for issuance. During the six months ended June 30, 2024, the Company issued 79,365 net shares of common stock upon the settlement of Restricted Stock Units. The remaining 34,019 shares, with a combined market value at the dates of settlement of $0.6 million, were withheld to cover employee withholding taxes and were subsequently added back to the Company’s pool of shares available for issuance. During the three months ended June 30, 2023, the Company issued 37,507 net shares of common stock upon the settlement of Restricted Stock Units. The remaining 14,913 shares, with a combined market value at the dates of settlement of $0.2 million, were withheld to cover employee withholding taxes and were subsequently added back to the Company’s pool of shares available for issuance. During the six months ended June 30, 2023, the Company issued 43,871 net shares of common stock upon the settlement of Restricted Stock Units. The remaining 16,801 shares, with a combined market value at the dates of settlement of $0.3 million, were withheld to cover employee withholding taxes and were subsequently added back to the Company’s pool of shares available for issuance. 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 granted 69,107 Time Vesting Units during the six months ended June 30, 2024. During the three months ended June 30, 2024 and 2023, the Company recognized compensation expense of $0.4 million for the Time Vesting Units. During the six months ended June 30, 2024 and 2023, the Company recognized compensation expense of $0.7 million and $0.8 million, respectively, for the Time Vesting Units. As of June 30, 2024, there was $4.6 million of unrecognized compensation expense related to the Time Vesting Units, which is expected to be recognized over a weighted-average period of 3.4 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 June 30, 2024 (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, 2020 through December 31, 2021, excluding November 18, 2020 150 % 55,517 $ 74,294 0.5 years December 31, 2022 December 31, 2024 On November 18, 2020 114 10,760 50,158 1.4 years December 31, 2022 50% November 18, 2023 & 2025 May 3, 2021 through August 11, 2021 55 15,721 129,712 1.5 years December 31, 2023 December 31, 2025 May 2, 2022 through November 2, 2022, excluding August 4, 2022 (2) — — — 2.5 years December 31, 2024 December 31, 2026 On August 4, 2022 (3) 33 9,090 141,495 2.5 years December 31, 2024 December 31, 2026 On May 1, 2023 (2) — — — 3.5 years December 31, 2025 December 31, 2027 On May 1, 2024 100 41,156 672,680 4.0 years December 31, 2026 December 31, 2028 ______________________________________ (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 June 30, 2024. (3) Performance threshold was not met for the years ended December 31, 2022 and 2023. As of June 30, 2024, the 100% threshold is expected to be met for the year ended December 31, 2024. The following table presents the Company’s Financial Performance Units activity for the periods noted (dollars in thousands, except share amounts): Units Granted Compensation Expense Recognized Six Months Ended June 30, Three Months Ended June 30, Six Months Ended June 30, Grant Period 2024 2023 2024 2023 2024 2023 May 1, 2019 through April 30, 2020 — — $ — $ 31 $ — $ 83 May 1, 2020 through December 31, 2021, excluding November 18, 2020 — — 3 38 (48) 86 On November 18, 2020 — — (15) 21 (4) 40 May 3, 2021 through August 11, 2021 — — 8 (147) (86) (91) May 2, 2022 through November 2022, excluding August 4, 2022 (1) — 322 — — — — On August 4, 2022 (2) — — 14 (24) 28 5 On May 1, 2023 (1) — 52,117 — — — — On May 1, 2024 42,805 — 25 — 25 — ______________________________________ (1) Performance threshold was not met for the three and six months ended June 30, 2024 and 2023, therefore, no compensation expense was recognized for the three and six month periods ended June 30, 2024 and 2023. (2) Performance threshold was not met for the years ended December 31, 2022 and December 31, 2023. As of June 30, 2024, the threshold is expected to be met for the year ended December 31, 2024.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	6 Months Ended
	Jun. 30, 2024
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 June 30, Six Months Ended June 30, 2024 2023 2024 2023 Earnings per common share - Basic Numerator: Net income available for common shareholders $ 1,076 $ 1,506 $ 3,591 $ 5,326 Denominator: Basic weighted average shares 9,647,345 9,532,397 9,647,509 9,518,135 Earnings per common share - basic $ 0.11 $ 0.16 $ 0.37 $ 0.56 Earnings per common share - Diluted Numerator: Net income available for common shareholders $ 1,076 $ 1,506 $ 3,591 $ 5,326 Denominator: Basic weighted average shares 9,647,345 9,532,397 9,647,509 9,518,135 Diluted effect of common stock equivalents: Stock options — — — 8,012 Time Vesting Units 18,495 70,151 22,965 97,689 Financial Performance Units 84,827 83,853 73,424 85,782 Total diluted effect of common stock equivalents 103,322 154,004 96,389 191,483 Diluted weighted average shares 9,750,667 9,686,401 9,743,898 9,709,618 Earnings per common share - diluted $ 0.11 $ 0.16 $ 0.37 $ 0.55 Diluted earnings per share was computed without consideration to potentially dilutive instruments as their inclusion would have been anti-dilutive. The following table presents potentially dilutive securities excluded from the diluted earnings per share calculation during the periods presented: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Stock options 88,936 170,225 54,093 63,299 Time Vesting Units 103,752 213,322 58,903 53,331 Financial Performance Units — 9,090 2,273 2,273 Total potentially dilutive securities 192,688 392,637 115,269 118,903

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES

FAIR VALUE

FAIR VALUE	6 Months Ended
	Jun. 30, 2024
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: Derivatives include our swap derivatives, which are compromised of cash flow hedges and derivatives not designated as hedges. 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 analyses 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): June 30, 2024 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 26,856 $ — $ 26,856 Loans held at fair value $ — $ — $ 10,190 $ 10,190 Equity securities $ 626 $ 122 $ — $ 748 Guarantee asset $ — $ — $ 228 $ 228 IRLC, net $ — $ — $ 912 $ 912 Equity warrants $ — $ — $ 795 $ 795 Swap derivative assets $ — $ 1,305 $ — $ 1,305 Financial Liabilities Forward commitments and FSC $ — $ 24 $ 10 $ 34 Swap derivative liabilities $ — $ 730 $ — $ 730 December 31, 2023 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 7,254 $ — $ 7,254 Loans held at fair value $ — $ — $ 13,726 $ 13,726 Equity securities $ 636 $ 122 $ — $ 758 Guarantee asset $ — $ — $ 189 $ 189 IRLC, net $ — $ — $ 345 $ 345 Equity warrants $ — $ — $ 795 $ 795 Swap derivative asset $ — $ 763 $ — $ 763 Financial Liabilities Forward commitments and FSC $ — $ 351 $ — $ 351 Swap derivative liabilities $ — $ 740 $ — $ 740 There were no transfers between levels during the six months ended June 30, 2024 or year ended December 31, 2023. As of June 30, 2024, 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 Non-interest income 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. During the three months ended June 30, 2024, the Company did not reclassify loans held for investment to loans held for sale. During the six months ended June 30, 2024, a total of $2.7 million reclassified loans held for investment had been sold. During the year ended December 31, 2023, the Company reclassified $39.2 million of loans held for investment to loans held for sale. The transfers occurred at the point in time the Company decided to sell the loan and received a commitment from a third party to purchase the loan. The transfers occurred at the point in time the Company decided to sell the loans and received a commitment from third party investors to purchase the loans. As of December 31, 2023, a total of $40.8 million reclassified loans held for sale were sold. As of June 30, 2024 and December 31, 2023, there were no loans reclassified from held for investment to held for sale. As of June 30, 2024, there were 69 loans totaling $0.2 million, accounted for under the fair value option that were on non-accrual. As of December 31, 2023, there were 98 loans totaling $0.2 million, accounted for under the fair value option that were on non-accrual. During the three months ended June 30, 2024 and 2023, the Company recorded net charge-offs of $0.4 million and $0.6 million, respectively, on loans accounted for under the fair value option to Net gain/(loss) on loans accounted for under the fair value option on the Condensed Consolidated Statements of Income. During the six months ended June 30, 2024 and 2023, the Company recorded net charge-offs of $0.7 million and $1.0 million, respectively, on loans accounted for under the fair value option to Net gain/(loss) on loans accounted for under the fair value option on the condensed consolidated statements of income. The following tables provide 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): June 30, 2024 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 $ 26,856 $ 26,347 $ 509 $ — $ — $ — $ — $ — $ — Loans held for investment 10,190 10,494 (304) 149 153 (4) 149 153 (4) $ 37,046 $ 36,841 $ 205 $ 149 $ 153 $ (4) $ 149 $ 153 $ (4) December 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 $ 7,254 $ 7,106 $ 148 $ — $ — $ — $ — $ — $ — Loans held for investment 13,726 14,129 (403) 210 220 (10) 210 220 (10) $ 20,980 $ 21,235 $ (255) $ 210 $ 220 $ (10) $ 210 $ 220 $ (10) The following table presents the changes in fair value of loans accounted for under the fair value option as of the dates noted: Three Months Ended Six Months Ended (dollars in thousands) 2024 2023 2024 2023 Mortgage loans held for sale $ 283 $ 59 $ 362 $ 128 Loans held for sale — — — (20) Loans held for investment 50 (507) 100 (657) $ 333 $ (448) $ 462 $ (549) 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 Six Months Ended Mortgage loans held for sale 2024 2023 2024 2023 Balance at beginning of period $ 10,470 $ 9,873 $ 7,254 $ 8,839 Loans originated 113,510 97,117 172,258 151,189 Fair value changes 283 59 362 128 Sales (97,394) (87,303) (153,001) (140,403) Settlements (13) — (17) (7) Balance at end of period $ 26,856 $ 19,746 $ 26,856 $ 19,746 Three Months Ended Six Months Ended Loans held for sale 2024 2023 2024 2023 Balance at beginning of period $ — $ — $ — $ 1,965 Loans transferred from held for investment — — 2,729 39,221 Fair value changes — — — (20) Sales — — (2,729) (40,761) Settlements — — — (405) Balance at end of period $ — $ — $ — $ — Three Months Ended Six Months Ended Loans held for investment, fair value option 2024 2023 2024 2023 Balance at beginning of period $ 11,922 $ 20,807 $ 13,726 $ 23,321 Loans acquired — — — 1,162 Fair value changes 50 (507) 100 (657) Net charge-offs (365) (617) (717) (1,009) Settlements (1,417) (2,160) (2,919) (5,294) Balance at end of period $ 10,190 $ 17,523 $ 10,190 $ 17,523 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, net of ACL : 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 the fair value measurement of assets with a recorded change during the period resulting from re-measuring the assets at fair value on a nonrecurring basis as of the dates noted (dollars in thousands): June 30, 2024 Quoted Significant Significant Reported OREO: 1-4 Family Residential $ — $ — $ 11,421 $ 11,421 Collateral dependent loans, net of ACL: Consumer and Other $ — $ — $ 2,998 $ 2,998 Commercial and Industrial — — 15,548 15,548 Owner Occupied CRE — — 3,980 3,980 Total $ — $ — $ 22,526 $ 22,526 December 31, 2023 Quoted Significant Significant Reported Collateral dependent loans, net of ACL: Consumer and Other $ — $ — $ 7,500 $ 7,500 1-4 Family Residential — — 2,438 2,438 Commercial and Industrial — — 25,738 25,738 Owner Occupied CRE — — 3,980 3,980 Total $ — $ — $ 39,656 $ 39,656 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 June 30, 2024 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 11,922 $ 199 $ 813 $ 795 Acquisitions — — 912 — Originations — 34 (1,294) — Gains/(losses) in net income, net 50 6 481 — Net charge-offs (365) — — — Settlements (1,417) (11) — — Ending balance $ 10,190 $ 228 $ 912 $ 795 Three Months Ended June 30, 2023 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 20,807 $ 235 $ 723 $ 825 Acquisitions — — 454 — Originations — 9 (692) — Gains/(losses) in net income, net (507) (78) (32) — Net charge-offs (617) — — — Settlements (2,160) — — — Ending balance $ 17,523 $ 166 $ 453 $ 825 Six Months Ended June 30, 2024 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 13,726 $ 189 $ 345 $ 795 Acquisitions — — 1,725 — Originations — 47 (2,113) — Gains/(losses) in net income, net 100 11 955 — Net charge-offs (717) — — — Settlements (2,919) (19) — — Ending balance $ 10,190 $ 228 $ 912 $ 795 Six Months Ended June 30, 2023 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 23,321 $ 143 $ 229 $ 825 Acquisitions 1,162 — 1,340 — Originations — 14 (2,178) — Gains/(losses) in net income, net (657) 9 1,062 — Net charge-offs (1,009) — — — Settlements (5,294) — — — Ending balance $ 17,523 $ 166 $ 453 $ 825 The following presents quantitative information about Level 3 assets measured on a recurring and nonrecurring basis as of the dates noted: Quantitative Information about Level 3 Fair Value Measurements as of June 30, 2024 (dollars in thousands) Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 10,190 Discounted cash flow Discount rate 8% to 8% (8%) Guarantee asset 228 Discounted cash flow Discount rate 5% (5%) 5% (5%) IRLC, net 912 Best execution model Pull through 66% to 100% (90%) Equity warrants 795 Black-Scholes option pricing model Volatility 23.0% to 59.6% (30.4%) 4.76% (4.76%) 0 to 1.5 years Nonrecurring fair value OREO: 1-4 Family Residential $ 11,421 Appraisal value Commission, cost to sell, closing costs 5.0% (5.0)% Collateral dependent loans: Consumer and Other $ 2,998 Sales Comparison-Market Value Approach Market Rate Adjustments 2% to 4% (6%) Commercial and Industrial 14,733 Sales Comparison-Market Value Approach Market Rate Adjustments 2% to 4% (5%) Commercial and Industrial 815 Sales Comparison-Market Value Approach Market Rate Adjustments 7% (7)% Owner Occupied CRE 3,980 Sales Comparison-Market Value Approach Market Rate Adjustments 2% to 4% (6)% Quantitative Information about Level 3 Fair Value Measurements as of December 31, 2023 (dollars in thousands) Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 13,726 Discounted cash flow Discount rate 7% to 8% (8%) Guarantee asset 189 Discounted cash flow Discount rate 5% (5%) 5% (5%) IRLC, net 345 Best execution model Pull through 48% to 100% (86%) Equity warrants 795 Black-Scholes option pricing model Volatility 20.1% to 23.0% (22.4%) 4.62% (4.62%) 2.00 to 2.03 years Nonrecurring fair value Collateral dependent loans: Consumer and Other $ 7,500 Sales Comparison-Market Value Approach Market rate adjustments 46% (8%) 1-4 Family Residential 2,438 Sales Comparison-Market Value Approach Market rate adjustments 46% (8%) Commercial and Industrial 24,791 Sales Comparison-Market Value Approach Market rate adjustments 46% (8%) Commercial and Industrial 148 Sales comparison, Loss given default 14% to 62% (20%) Commercial and Industrial 799 Sales Comparison-Market Value Approach Market rate adjustments 21% (11%) Owner Occupied CRE 3,980 Sales Comparison-Market Value Approach Market rate adjustments 46% (8%) 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: June 30, 2024 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 245,799 $ 245,799 $ — $ — Held-to-maturity securities, net of ACL 78,927 248 62,850 7,969 Loans, net (1) 2,418,554 — — 2,323,908 Accrued interest receivable 11,339 11,339 — — Liabilities: Term deposits (2) 519,597 463,850 — 55,425 Non-term deposits 1,891,295 1,891,295 — — Borrowings: FHLB borrowings – fixed rate 128,712 — 128,752 — FHLB borrowings – floating rate 50,000 — 49,054 — Federal Reserve borrowings – fixed rate 12,793 2,793 9,947 — Subordinated notes – fixed-to-floating rate 52,451 — — 46,621 Accrued interest payable 2,243 2,243 — — Carrying Fair Value Measurements Using: December 31, 2023 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 254,442 $ 254,442 $ — $ — Held-to-maturity securities, net of ACL 74,102 242 58,231 8,144 Loans, net (1) 2,493,258 — — 2,395,468 Accrued interest receivable 11,428 11,428 — — Liabilities: Term deposits (2) 496,452 414,613 — 82,564 Non-term deposits 2,032,587 2,032,587 — — Borrowings: FHLB borrowings – fixed rate 41,175 — 41,372 — FHLB borrowings – floating rate 50,000 — 49,986 — Federal Reserve borrowings – fixed rate 34,536 3,539 30,936 — Subordinated notes – fixed-to-floating rate 52,340 — — 48,228 Accrued interest payable 3,793 3,793 — — (1) Excludes loans accounted for under the fair value option of $10.2 million and $13.7 million as of June 30, 2024 and December 31, 2023, respectively, as these are carried at fair value. (2) Term deposits due within one year totaling $463.8 million and $414.6 million as of June 30, 2024 and December 31, 2023, respectively, are classified under Level 1 fair value measurement. 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, net : 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 and Floating Rate Borrowings : Borrowings with fixed rates are valued using inputs such as discounted cash flows and current interest rates for similar instruments and borrowers with similar credit ratings. 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	6 Months Ended
	Jun. 30, 2024
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. 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 June 30, 2024 and December 31, 2023 was $50.0 million. As of June 30, 2024 and December 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 six months ended June 30, 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 June 30, 2024 and December 31, 2023 was $44.1 million and $30.3 million, respectively. 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 the periods noted (dollars in thousands): As of June 30, 2024 As of December 31, 2023 (dollars in thousands) Notional Amount Fair Value Notional Amount Fair Value Included in other assets: Derivatives designated as hedges: Interest rate swaps - cash flow hedge $ 50,000 $ 611 $ 50,000 $ 77 Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 44,144 694 30,325 686 Total included in other assets $ 1,305 $ 763 Included in other liabilities: Derivatives designated as hedges: Interest rate swaps - cash flow hedge $ — $ — $ — $ — Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 44,144 730 30,325 740 Total included in other liabilities $ 730 $ 740 The effect of cash flow hedge accounting on accumulated other comprehensive income for the periods noted are as follows (dollars in thousands): Three Months Ended June 30, 2024 2023 (dollars in thousands) 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 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 $ 31 $ — $ — $ 787 $ — $ — Six Months Ended June 30, 2024 2023 (dollars in thousands) 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 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 $ 405 $ — $ — $ 519 $ — $ — For the three and six months ended June 30, 2024, the Company recorded $0.2 million and $0.4 million of interest income related to the swap to Other borrowed funds interest expense on the Condensed Consolidated Statements of Income. The Company recorded $0.1 million and $0.2 million of interest income related to the swap for the three and six months ended June 30, 2023.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 Wealth Mortgage Consolidated Income Statement Total interest income $ 37,711 $ 343 $ 38,054 Total interest expense 22,276 — 22,276 Provision for credit losses 2,334 — 2,334 Net interest income, after provision for credit losses 13,101 343 13,444 Non-interest income 5,141 1,831 6,972 Total income before non-interest expense 18,242 2,174 20,416 Depreciation and amortization expense 623 9 632 All other non-interest expense 16,974 1,395 18,369 Income before income taxes $ 645 $ 770 $ 1,415 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,908,654 $ 28,901 $ 2,937,555 As of or for the three months ended June 30, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 36,142 $ 230 $ 36,372 Total interest expense 17,937 — 17,937 Provision for credit losses 1,843 — 1,843 Net interest income, after provision for credit losses 16,362 230 16,592 Non-interest income 3,167 795 3,962 Total income before non-interest expense 19,529 1,025 20,554 Depreciation and amortization expense 580 9 589 All other non-interest expense 16,520 1,410 17,930 Income (loss) before income taxes $ 2,429 $ (394) $ 2,035 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,983,814 $ 21,832 $ 3,005,646 As of or for the six months ended June 30, 2024 Wealth Mortgage Consolidated Income Statement Total interest income $ 75,995 $ 457 $ 76,452 Total interest expense 44,604 — 44,604 Provision for credit losses 2,406 — 2,406 Net interest income, after provision for credit losses 28,985 457 29,442 Non-interest income 11,147 3,102 14,249 Total income before non-interest expense 40,132 3,559 43,691 Depreciation and amortization expense 1,239 17 1,256 All other non-interest expense 34,851 2,590 37,441 Income before income taxes $ 4,042 $ 952 $ 4,994 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,908,654 $ 28,901 $ 2,937,555 As of or for the six months ended June 30, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 70,742 $ 342 $ 71,084 Total interest expense 33,076 — 33,076 Provision for credit losses 1,533 — 1,533 Net interest income, after provision for credit losses 36,133 342 36,475 Non-interest income 7,940 1,828 9,768 Total income before non-interest expense 44,073 2,170 46,243 Depreciation and amortization expense 1,166 17 1,183 All other non-interest expense 34,723 3,141 37,864 Income (loss) before income taxes $ 8,184 $ (988) $ 7,196 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,983,814 $ 21,832 $ 3,005,646 F

LOW-INCOME HOUSING TAX CREDIT I

LOW-INCOME HOUSING TAX CREDIT INVESTMENT	6 Months Ended
	Jun. 30, 2024
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. On June 26, 2023, the Company entered into two additional LIHTC investments for $3.0 million per investment. As of June 30, 2024 and December 31, 2023, total unfunded commitments related to LIHTC investments totaled $4.5 million and $4.9 million, respectively. As of June 30, 2024 and December 31, 2023, the total balance of all LIHTC investments was $3.1 million. These balances are reflected in the Other assets line item of the Condensed Consolidated Balance Sheets. 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 June 30, 2024 and 2023, the Company recognized amortization expense of $0.2 million and $0.1 million, respectively. During the six months ended June 30, 2024 and 2023, the Company recognized amortization expense of $0.4 million and $0.1 million. Additionally, during the three months ended June 30, 2024 and 2023, the Company recognized $0.2 million and $0.1 million of tax credits and other benefits from the LIHTC investment, respectively. During the six months ended June 30, 2024 and 2023, the Company recognized $0.4 million and $0.2 million of tax credits and other benefits. During the three and six months ended June 30, 2024 and 2023, the Company did not incur any impairment losses.

REGULATORY CAPITAL MATTERS

REGULATORY CAPITAL MATTERS	6 Months Ended
	Jun. 30, 2024
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 six months ended June 30, 2024 and the year ended December 31, 2023, First Western made no capital injections into the Bank. Management believes as of June 30, 2024, 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 June 30, 2024, 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. The minimum capital ratios inclusive of the capital conservation buffer are as follows: (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 June 30, 2024 and December 31, 2023, 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 June 30, 2024, 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 June 30, 2024 and December 31, 2023. The following table 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 June 30, 2024 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 249,300 11.22 % $ 133,374 6.0 % $ 177,832 8.0 % Consolidated 220,558 9.92 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 249,300 11.22 100,030 4.5 144,488 6.5 Consolidated 220,558 9.92 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 274,517 12.35 177,832 8.0 222,290 10.0 Consolidated 298,775 13.44 N/A N/A N/A N/A Tier 1 capital to average assets Bank 249,300 8.95 111,439 4.0 139,299 5.0 Consolidated 220,558 7.91 N/A N/A N/A N/A Actual Required for Capital Adequacy Purposes (1) To be Well Capitalized December 31, 2023 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 244,390 10.54 % $ 139,126 6.0 % $ 185,502 8.0 % Consolidated 218,150 9.40 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 244,390 10.54 104,345 4.5 150,720 6.5 Consolidated 218,150 9.40 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 265,391 11.45 185,502 8.0 231,877 10.0 Consolidated 292,151 12.59 N/A N/A N/A N/A Tier 1 capital to average assets Bank 244,390 8.71 112,244 4.0 140,306 5.0 Consolidated 218,150 7.77 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)	6 Months Ended
	Jun. 30, 2024
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, 2023 condensed consolidated balance sheet has been derived from the audited financial statements for the year ended December 31, 2023. 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 and six months ended June 30, 2024 are not necessarily indicative of results that may be expected for the full year ending December 31, 2024. 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, 2023 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
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, Boulder, and Vail, Colorado; Phoenix and Scottsdale, Arizona; Bozeman, Montana; and Jackson, Pinedale, and Rock Springs, Wyoming. The Company does not believe it has significant concentrations in any one industry or customer. As of June 30, 2024 and December 31, 2023, 76.3% and 76.1%, 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.
Allowance for Credit Losses (“ACL”) loans	Allowance for Credit Losses (“ACL”) loans: The 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, expanded for certain call codes into separate segments based on risk characteristics. The 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 based on similar risk characteristics. The quantitative DCF model also incorporates forward-looking macroeconomic information over a reasonable and supportable period of four quarters. Subsequent to the four quarter period, the Company reverts to its historical loss rate and historical prepayment and curtailment speeds on a straight-line basis over a four quarter reversion period. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications. Annually the Company performs a rate study which updates the prepayment and curtailment rates used in the DCF model. 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 credit 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. ACL - 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 ACL 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. ACL - Held-to-maturity (“HTM”) debt securities : HTM debt 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 issued 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 debt securities and corporate bonds. 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 reviewed the collectability of CMO and MBS debt securities and corporate bonds taking into consideration factors such as the asset quality and delinquencies of the issuers.
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. 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. The Company is exposed to losses if a counterparty fails to make its payments under a contract in which the Company is in the net receiving position. The Company anticipates that the counterparties will be able to fully satisfy their obligations under the agreements. All of the contracts to which the Company is a party settle monthly or quarterly. In addition, the Company obtains collateral above certain thresholds of the fair value of its derivatives for each dealer counterparty based upon their credit standing and the Company has netting agreements with the dealers with which it does business.
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. No performance based incentive fees were earned with respect to investment management contracts during the three and six months ended June 30, 2024 and 2023. 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 and six months ended June 30, 2024 and 2023 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. On June 30, 2023, LIBOR ceased to be a representative index rate. ASU 2022-06 extends the period of time financial statement preparers can utilize the reference rate reform relief guidance through December 31, 2024. 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 completed a LIBOR transition plan, which addressed governance, risk management, legal, operational, systems, fallback language, and other aspects of planning. The Company no longer originates LIBOR indexed loans and a s of December 31, 2023, all loans indexed to LIBOR had been converted to the new index. Consumer indexed loans are being managed in accordance with Interagency Guidance.
Bank Term Funding Program, Policy	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 has been 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. 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 available to common shareholders or total shareholders’ equity.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements, Not Yet Adopted	Recently adopted accounting pronouncements : The Company has not adopted any additional accounting pronouncements since the end of the Company's fiscal year ended December 31, 2023. 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, 2023. On November 27, 2023, the FASB issued ASU 2023-07 Segment Reporting - Improvements to Reportable Segment Disclosures, which provides additional transparency into a company's reportable segments’ significant expenses on an interim and annual basis. This guidance is effective for companies with fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. Companies must adopt the changes to the segment reporting guidance on a retrospective basis. Early adoption is permitted. The Company expects to adopt this standard beginning with fiscal year ended December 31, 2024. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. On December 14, 2023, the FASB issued ASU 2023-09 Income Taxes - Improvements to Income Tax Disclosures, which enhances a company's income tax disclosures to include additional information related to rate reconciliations and income taxes paid. This guidance is effective for companies with fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company expects to adopt this standard beginning January 1, 2025. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact.

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of held-to-maturity securities	The following presents the amortized cost, fair value, and allowance for credit losses of debt securities held-to-maturity and the corresponding amounts of gross unrecognized gains and losses as of the date noted (dollars in thousands): June 30, 2024 Amortized Gross Gross Fair Allowance for Debt securities held-to-maturity: U.S. Treasury debt $ 268 $ — $ (20) $ 248 $ — Corporate bonds 23,656 — (3,168) 20,488 (71) Government National Mortgage Association ("GNMA") mortgage-backed securities ("MBS") – residential 33,208 — (3,559) 29,649 — Federal National Mortgage Association ("FNMA") MBS – residential 12,805 31 (567) 12,269 — Government collateralized mortgage obligations ("GMO") and MBS – commercial 5,429 9 (395) 5,043 — Corporate collateralized mortgage obligations ("CMO") and MBS (1) 3,632 — (262) 3,370 — Total debt securities held-to-maturity $ 78,998 $ 40 $ (7,971) $ 71,067 $ (71) December 31, 2023 Amortized Gross Gross Fair Allowance for Credit Losses Debt securities held-to-maturity: U.S. Treasury debt $ 253 $ — $ (11) $ 242 $ — Corporate bonds 23,687 — (3,020) 20,667 (71) GNMA mortgage-backed securities – residential 34,579 — (3,410) 31,169 — FNMA mortgage-backed securities – residential 6,035 — (509) 5,526 — Government GMO and MBS – commercial 5,836 9 (377) 5,468 — Corporate CMO and MBS 3,783 — (238) 3,545 — Total debt securities held-to-maturity $ 74,173 $ 9 $ (7,565) $ 66,617 $ (71)
Summary of the amortized cost and estimated fair value of held to maturity securities	June 30, 2024 Amortized Fair Due within one year $ 268 $ 248 Due between one year and five years 4,070 3,792 Due between five years and ten years 19,403 16,532 Due after ten years 183 164 Securities (CMO and MBS) 55,074 50,331 Total $ 78,998 $ 71,067
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 periods noted (dollars in thousands): Three Months Ended June 30, 2024 2023 (dollars in thousands) Corporate Bonds Corporate CMO Corporate Bonds Corporate CMO Allowance for credit losses: Beginning balance $ 71 $ — $ 71 $ — Provision for credit losses — — — — Securities charged-off (recoveries) — — — — Total ending allowance balance $ 71 $ — $ 71 $ — Six Months Ended June 30, 2024 2023 (dollars in thousands) Corporate Bonds Corporate CMO Corporate Bonds Corporate CMO Allowance for credit losses: Beginning balance $ 71 $ — $ — $ — Impact of ASU 2016-13 adoption — — 71 — Provision for credit losses — — — — Securities charged-off (recoveries) — — — — Total ending allowance balance $ 71 $ — $ 71 $ —

LOANS AND THE ALLOWANCE FOR C_2

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES (Tables)	6 Months Ended
	Jun. 30, 2024
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) June 30, December 31, Cash, Securities, and Other $ 133,357 $ 139,947 Consumer and Other 15,424 27,028 Construction and Development 307,512 345,516 1-4 Family Residential 916,801 927,965 Non-Owner Occupied CRE 606,718 543,692 Owner Occupied CRE 187,955 195,861 Commercial and Industrial 278,106 337,180 Total 2,445,873 2,517,189 Allowance for credit losses (27,319) (23,931) Total, net $ 2,418,554 $ 2,493,258 Loans accounted for under the fair value option (1) 10,190 13,726 Loans, net $ 2,428,744 $ 2,506,984 ______________________________________ (1) Includes $10.5 million and $14.1 million of unpaid principal balance of loans held for investment measured at fair value as of June 30, 2024 and December 31, 2023, respectively. Includes fair value adjustments on loans held for investment accounted for under the fair value option. See Note 12 – Fair Value.
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): June 30, 2024 30-59 60-89 90 or Total Current Total Loans Accounted for Under the Fair Value Option (1) Total Loans Cash, Securities, and Other $ — $ — $ 1,704 $ 1,704 $ 131,653 $ 133,357 $ — $ 133,357 Consumer and Other — 1,742 3,001 4,743 10,681 15,424 10,190 25,614 Construction and Development — — — — 307,512 307,512 — 307,512 1-4 Family Residential 667 — 373 1,040 915,761 916,801 — 916,801 Non-Owner Occupied CRE — — — — 606,718 606,718 — 606,718 Owner Occupied CRE — — 3,980 3,980 183,975 187,955 — 187,955 Commercial and Industrial 1,542 — 26,828 28,370 249,736 278,106 — 278,106 Total $ 2,209 $ 1,742 $ 35,886 $ 39,837 $ 2,406,036 $ 2,445,873 $ 10,190 $ 2,456,063 December 31, 2023 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 $ — $ 76 $ 1,704 $ 1,780 $ 138,167 $ 139,947 $ — $ 139,947 Consumer and Other 676 11 7,504 8,191 18,837 27,028 13,726 40,754 Construction and Development — 1,500 — 1,500 344,016 345,516 — 345,516 1-4 Family Residential 1,093 — 2,722 3,815 924,150 927,965 — 927,965 Non-Owner Occupied CRE — — — — 543,692 543,692 — 543,692 Owner Occupied CRE — — 3,980 3,980 191,881 195,861 — 195,861 Commercial and Industrial 19,305 1,085 29,180 49,570 287,610 337,180 — 337,180 Total $ 21,074 $ 2,672 $ 45,090 $ 68,836 $ 2,448,353 $ 2,517,189 $ 13,726 $ 2,530,915 (1) Refer to Note 12 – Fair Value for additional information on the measurement of loans accounted for under the fair value option.
Summary modified loans	The following table presents the amortized cost basis as of June 30, 2024 of the loans modified to borrowers experiencing financial difficulty disaggregated by class of financing receivable and type of concession granted during the six months ended June 30, 2024. For the three and six months ended June 30, 2024, there were zero and one loan modification, respectively, made to borrowers experiencing financial difficulty. For the three months ended June 30, 2023, there were no loan modifications made to borrowers experiencing financial difficulty. For the three and six months ended June 30, 2023, the Company made protective advances of $0.3 million and $0.5 million to borrowers experiencing financial difficulty. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below. (dollars in thousands) Principal forgiveness Interest rate reduction Term extension Combination: term extension and principal forgiveness Combination: term extension and interest rate reduction Total class of financing receivable Commercial and Industrial $ — $ — $ 73 $ — $ — — % Total $ — $ — $ 73 $ — $ — The following table presents the financial effect by type of modification made to borrowers experiencing financial difficulty for the three and six months ended June 30, 2024: Three Months Ended June 30, 2024 Six Months Ended June 30, 2024 (dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial and Industrial — — — — — 5 months
Schedule of recorded investment in non accrual loans by class	The following presents the amortized cost basis of loans on non-accrual status and loans past due over 89 days still accruing by class as of the dates noted: As of June 30, 2024 (dollars in thousands) Non-accrual loans with Total non-accrual loans (1) Loans past due over 89 days still accruing Cash, Securities, and Other $ 1,704 $ 1,704 $ — Consumer and Other 3 3,001 — Construction and Development — — — 1-4 Family Residential 933 933 — Non-Owner Occupied CRE — — — Owner Occupied CRE — 3,980 — Commercial and Industrial 2,462 28,008 — Total $ 5,102 $ 37,626 $ — (1) As of June 30, 2024, the Company had an allowance of $9.1 million on non-performing loans. As of December 31, 2023 (dollars in thousands) Non-accrual loans with Total non-accrual loans (1) Loans past due over 89 days still accruing Cash, Securities, and Other $ 1,704 $ 1,704 $ — Consumer and Other 4 7,504 — Construction and Development 2,719 2,719 — 1-4 Family Residential 578 3,016 285 Owner Occupied CRE — 3,980 — Commercial and Industrial 2,355 31,893 — Total $ 7,360 $ 50,816 $ 285 (1) As of December 31, 2023, the Company had an allowance of $3.8 million on non-performing loans. As of June 30, 2024 Collateral Dependent Loans (dollars in thousands) Secured by Real Estate Secured by Cash and Secured by Other Total Cash, Securities, and Other $ — $ 1,704 $ — $ 1,704 Consumer and Other — — — — Construction and Development — — — — 1-4 Family Residential 933 — — 933 Non-Owner Occupied CRE — — — — Owner Occupied CRE 3,980 — — 3,980 Commercial and Industrial 22,942 — 5,066 28,008 Total $ 27,855 $ 1,704 $ 5,066 $ 34,625 As of December 31, 2023 Collateral Dependent Loans (dollars in thousands) Secured by Real Estate Secured by Cash and Secured by Other Total Cash, Securities, and Other $ — $ 1,704 $ — $ 1,704 Consumer and Other — — 7,500 7,500 Construction and Development 2,719 — — 2,719 1-4 Family Residential 3,016 — — 3,016 Owner Occupied CRE 3,980 — — 3,980 Commercial and Industrial — — 31,893 31,893 Total $ 9,715 $ 1,704 $ 39,393 $ 50,812
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 during the periods presented: (dollars in thousands) Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for credit losses for the three months ended June 30, 2024: Beginning balance $ 777 $ 87 $ 7,388 $ 4,288 $ 2,196 $ 975 $ 8,919 $ 24,630 (Release) provision for credit losses (402) (15) 208 21 7 (2) 2,863 2,680 Charge-offs — (15) — — — — — (15) Recoveries — 18 — 1 — — 5 24 Ending balance $ 375 $ 75 $ 7,596 $ 4,310 $ 2,203 $ 973 $ 11,787 $ 27,319 Changes in allowance for credit losses for the six months ended June 30, 2024: Beginning balance $ 961 $ 124 $ 7,945 $ 4,370 $ 2,325 $ 1,034 $ 7,172 $ 23,931 (Release) provision for credit losses (586) (46) (349) (66) (122) (61) 4,609 3,379 Charge-offs — (26) — — — — — (26) Recoveries — 23 — 6 — — 6 35 Ending balance $ 375 $ 75 $ 7,596 $ 4,310 $ 2,203 $ 973 $ 11,787 $ 27,319 (dollars in thousands) Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for credit losses for the three months ended June 30, 2023: Beginning balance $ 1,451 $ 196 $ 6,229 $ 3,821 $ 2,709 $ 1,272 $ 4,165 $ 19,843 (Release) provision for credit losses (140) (50) 1,267 (242) (214) (90) 1,678 2,209 Charge-offs — (13) — — — — — (13) Recoveries — 4 — — — — 1 5 Ending balance $ 1,311 $ 137 $ 7,496 $ 3,579 $ 2,495 $ 1,182 $ 5,844 $ 22,044 Changes in allowance for credit losses for the six months ended June 30, 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 (80) (145) 790 78 (306) (224) 1,291 1,404 Charge-offs — (30) — — — — — (30) Recoveries — 15 — — — — 2 17 Ending balance $ 1,311 $ 137 $ 7,496 $ 3,579 $ 2,495 $ 1,182 $ 5,844 $ 22,044
Summary of recorded investment in the Company's loans by class and by credit quality indicator	The following tables 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 June 30, 2024 and December 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 (dollars in thousands): Term Loans Amortized Cost by Origination Year June 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Cash, Securities, and Other Pass $ 11,771 $ 7,324 $ 17,987 $ 14,269 $ 5,005 $ 14,333 $ 60,964 $ 131,653 Special mention — — — — — — — — Substandard — — — — — — 1,704 1,704 Doubtful — — — — — — — — Total Cash, Securities, and Other $ 11,771 $ 7,324 $ 17,987 $ 14,269 $ 5,005 $ 14,333 $ 62,668 $ 133,357 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer and Other Pass — 108 1,644 614 483 624 8,953 12,426 Special mention — — — — — — — — Substandard — — — — — — 2,998 2,998 Doubtful — — — — — — — — Not rated (1) — — 8,588 1,448 94 60 — 10,190 Total Consumer and Other $ — $ 108 $ 10,232 $ 2,062 $ 577 $ 684 $ 11,951 $ 25,614 Current year-to-date gross charge-offs $ — $ — $ — $ — $ 9 $ 17 $ — $ 26 Construction and Development Pass $ 22,675 $ 46,308 $ 219,757 $ 4,280 $ 9,269 $ — $ 938 $ 303,227 Special mention — — — — — — — $ — Substandard 469 3,816 — — — — — 4,285 Doubtful — — — — — — — — Total Construction and Development $ 23,144 $ 50,124 $ 219,757 $ 4,280 $ 9,269 $ — $ 938 $ 307,512 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost by Origination Year June 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total 1-4 Family Residential Pass $ 33,387 $ 89,555 $ 360,090 $ 134,885 $ 105,992 $ 66,350 $ 125,609 $ 915,868 Special mention — — — — — — — — Substandard 373 560 — — — — — 933 Doubtful — — — — — — — — Total 1-4 Family Residential $ 33,760 $ 90,115 $ 360,090 $ 134,885 $ 105,992 $ 66,350 $ 125,609 $ 916,801 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Pass $ 3,836 $ 42,662 $ 227,361 $ 141,530 $ 89,074 $ 67,775 $ 29,548 $ 601,786 Special mention — — — — 4,932 — — 4,932 Substandard — — — — — — — — Doubtful — — — — — — — — Total Non-Owner Occupied CRE $ 3,836 $ 42,662 $ 227,361 $ 141,530 $ 94,006 $ 67,775 $ 29,548 $ 606,718 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Owner Occupied CRE Pass $ 683 $ 3,179 $ 47,522 $ 42,653 $ 31,675 $ 51,421 $ 5,432 $ 182,565 Special mention — — 1,410 — — — — 1,410 Substandard — — — 3,980 — — — 3,980 Doubtful — — — — — — — — Total Owner Occupied CRE $ 683 $ 3,179 $ 48,932 $ 46,633 $ 31,675 $ 51,421 $ 5,432 $ 187,955 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial Pass $ 8,035 $ 16,546 $ 49,667 $ 14,540 $ 11,712 $ 23,669 $ 113,230 $ 237,399 Special mention — — — — — — 1,078 1,078 Substandard — — 846 23,942 3,095 11,063 683 39,629 Doubtful — — — — — — — — Total Commercial and Industrial $ 8,035 $ 16,546 $ 50,513 $ 38,482 $ 14,807 $ 34,732 $ 114,991 $ 278,106 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Total pass $ 80,387 $ 205,682 $ 924,028 $ 352,771 $ 253,210 $ 224,172 $ 344,674 $ 2,384,924 Total special mention — — 1,410 — 4,932 — 1,078 7,420 Total substandard 842 4,376 846 27,922 3,095 11,063 5,385 53,529 Total doubtful — — — — — — — — Total not rated — — 8,588 1,448 94 60 — 10,190 Total $ 81,229 $ 210,058 $ 934,872 $ 382,141 $ 261,331 $ 235,295 $ 351,137 $ 2,456,063 (1) Includes loans held for investment measured at fair value as of June 30, 2024. Includes fair value adjustments on loans held for investment accounted for under the fair value option. Term Loans Amortized Cost by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Cash, Securities, and Other Pass $ 8,091 $ 17,878 $ 17,181 $ 5,966 $ 6,337 $ 13,188 $ 69,602 $ 138,243 Special mention — — — — — — — — Substandard — — — — — — 1,704 1,704 Doubtful — — — — — — — — Total Cash, Securities, and Other $ 8,091 $ 17,878 $ 17,181 $ 5,966 $ 6,337 $ 13,188 $ 71,306 $ 139,947 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer and Other Pass $ 614 $ 2,013 $ 647 $ 633 $ 797 $ 24 $ 14,800 $ 19,528 Special mention — — — — — — — — Substandard — — — — — — 7,500 7,500 Doubtful — — — — — — — — Not rated (1) — 10,469 2,544 614 99 — — 13,726 Total Consumer and Other $ 614 $ 12,482 $ 3,191 $ 1,247 $ 896 $ 24 $ 22,300 $ 40,754 Current year-to-date gross charge-offs $ — $ — $ — $ 8 $ 91 $ 2 $ — $ 101 Construction and Development Pass $ 32,509 $ 231,103 $ 42,796 $ 21,615 $ — $ — $ 431 $ 328,454 Special mention — 14,343 — — — — — 14,343 Substandard 2,719 — — — — — — 2,719 Doubtful — — — — — — — — Total Construction and Development $ 35,228 $ 245,446 $ 42,796 $ 21,615 $ — $ — $ 431 $ 345,516 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — 1-4 Family Residential Pass $ 97,901 $ 373,525 $ 143,694 $ 108,815 $ 37,756 $ 31,452 $ 131,806 $ 924,949 Special mention — — — — — — — — Substandard 578 2,438 — — — — — 3,016 Doubtful — — — — — — — — Total 1-4 Family Residential $ 98,479 $ 375,963 $ 143,694 $ 108,815 $ 37,756 $ 31,452 $ 131,806 $ 927,965 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Pass $ 42,799 $ 197,122 $ 125,726 $ 75,026 $ 24,411 $ 53,056 $ 20,553 $ 538,693 Special mention — — — 4,999 — — — 4,999 Substandard — — — — — — — — Doubtful — — — — — — — — Total Non-Owner Occupied CRE $ 42,799 $ 197,122 $ 125,726 $ 80,025 $ 24,411 $ 53,056 $ 20,553 $ 543,692 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Owner Occupied CRE Pass $ 3,229 $ 46,751 $ 44,805 $ 37,957 $ 5,555 $ 51,259 $ 2,325 $ 191,881 Special mention — — — — — — — — Substandard — — 3,980 — — — — 3,980 Doubtful — — — — — — — — Total Owner Occupied CRE $ 3,229 $ 46,751 $ 48,785 $ 37,957 $ 5,555 $ 51,259 $ 2,325 $ 195,861 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial Pass $ 38,497 $ 59,612 $ 15,430 $ 13,457 $ 6,430 $ 16,068 $ 152,782 $ 302,276 Special mention — — — — — — 649 649 Substandard 1,618 — 29,355 1,674 — 920 688 34,255 Doubtful — — — — — — — — Total Commercial and Industrial $ 40,115 $ 59,612 $ 44,785 $ 15,131 $ 6,430 $ 16,988 $ 154,119 $ 337,180 Current year-to-date gross charge-offs $ — $ 8,737 $ — $ — $ — $ — $ — $ 8,737 Total pass $ 223,640 $ 928,004 $ 390,279 $ 263,469 $ 81,286 $ 165,047 $ 392,299 $ 2,444,024 Term Loans Amortized Cost by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total special mention — 14,343 — 4,999 — — 649 19,991 Total substandard 4,915 2,438 33,335 1,674 — 920 9,892 53,174 Total doubtful — — — — — — — — Total not rated — 10,469 2,544 614 99 — — 13,726 Total $ 228,555 $ 955,254 $ 426,158 $ 270,756 $ 81,385 $ 165,967 $ 402,840 $ 2,530,915 (1) Includes loans held for investment measured at fair value as of December 31, 2023. Includes fair value adjustments on loans held for investment accounted for under the fair value option.

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2024
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 table 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) June 30, December 31, Lease Right-of-Use Assets Classification Operating lease right-of-use assets Other assets $ 18,667 $ 8,929 Lease Liabilities Classification Operating lease liabilities Other liabilities $ 21,518 $ 10,900
Schedule of weighted average lease term and discount rate	June 30, December 31, Weighted-Average Remaining Lease Term Operating leases 9.99 years 4.67 years Weighted-Average Discount Rate Operating leases 4.10 % 2.78 %
Lease costs	The following presents the Company’s net lease costs during the periods presented: (dollars in thousands) Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Lease Costs Operating lease cost $ 846 $ 775 $ 1,600 $ 1,519 Variable lease cost 590 480 1,132 973 Lease costs, net $ 1,436 $ 1,255 $ 2,732 $ 2,492
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 2024⁽¹⁾ $ 1,766 2025 2,740 2026 2,244 2027 3,357 2028 3,115 Thereafter 15,122 Total future minimum lease payments 28,344 Less: imputed interest (6,826) Present value of net future minimum lease payments $ 21,518 ______________________________________ (1) Amount represents the remaining six months of year.
Summary of maturity analysis of the Company's operating payments to be received	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 2024⁽¹⁾ $ 132 2025 67 2026 19 2027 4 Thereafter — Total undiscounted operating lease income $ 222 ______________________________________ (1) Amount represents the remaining six months of the year.

DEPOSITS (Tables)

DEPOSITS (Tables)	6 Months Ended
	Jun. 30, 2024
Deposits [Abstract]
Schedule of interest bearing deposits	The following presents the Company’s interest-bearing deposits as of the dates noted: (dollars in thousands) June 30, December 31, Money market deposit accounts $ 1,342,753 $ 1,386,149 Time deposits 519,597 496,452 Interest checking accounts 135,759 147,488 Savings accounts 16,081 16,371 Total interest-bearing deposits $ 2,014,190 $ 2,046,460 Aggregate time deposits of $250 or greater $ 84,598 $ 91,038
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 2024 (1) $ 221,014 2025 257,492 2026 2,264 2027 3,926 2028 34,642 Thereafter 259 Total $ 519,597 ______________________________________ (1) Amount represents the remaining six months of year.

BORROWINGS (Tables)

BORROWINGS (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of borrowings from FHLB Topeka	The following presents the Company’s required maturities on FHLB and FRB borrowings due at a single maturity date as of the dates noted (dollars in thousands): Maturity Date Rate % June 30, December 31, March 27, 2024 4.78 % $ — $ 30,997 March 29, 2024 5.51 — 50,000 July 1, 2024 5.50 50,000 — July 1, 2024 (1) 5.54 128,712 41,175 January 10, 2025 4.87 10,000 — $ 188,712 $ 122,172 ______________________________________ (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 $ 7,982 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 9,930 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 14,881 December 2022 7.00% per annum until 12/15/2027, then SOFR plus 328 basis points until maturity Semi-annual (Quarterly beginning 12/15/27) 12/15/2032 20,000 506 19,658 ______________________________________ (1) Remaining net balance includes amortization of debt issuance costs.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of contract amounts represent credit risk	The following table presents the Company’s financial instruments whose contract amounts represent credit risk, as of the dates noted: June 30, 2024 December 31, 2023 (dollars in thousands) Fixed Rate Variable Rate Fixed Rate Variable Rate Unused lines of credit $ 77,083 $ 502,296 $ 86,398 $ 540,255 Standby letters of credit 9,433 10,425 13,922 12,094 Commitments to make loans to sell 45,398 — 18,917 — Commitments to make loans 625 7,306 5,275 7,115 Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2024 2023 2024 2023 Beginning balance $ 1,551 $ 4,395 $ 2,178 $ 419 Impact of adopting ASU 2016-13 — — — 3,481 (Release) provision for credit losses (346) (366) (973) 129 Ending balance $ 1,205 $ 4,029 $ 1,205 $ 4,029

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of summarizes activity for nonqualified stock options	The following presents activity for nonqualified stock options during the six months ended June 30, 2024: Number Weighted Weighted Aggregate Outstanding as of December 31, 2023 130,936 $ 23.79 Granted — — Exercised — — Forfeited or expired (42,000) 20.48 Outstanding as of June 30, 2024 88,936 25.35 1.5 (1) Options fully vested / exercisable as of June 30, 2024 88,936 25.35 1.5 (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 and the Financial Performance Units during the six months ended June 30, 2024: Time Financial Outstanding as of December 31, 2023 242,524 291,416 Granted 69,107 42,805 Vested (53,935) (59,449) Forfeited (25,130) (63,472) Outstanding as of June 30, 2024 232,566 211,300
Schedule of financial Performance Units activity	The following presents the Company’s existing Financial Performance Units as of June 30, 2024 (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, 2020 through December 31, 2021, excluding November 18, 2020 150 % 55,517 $ 74,294 0.5 years December 31, 2022 December 31, 2024 On November 18, 2020 114 10,760 50,158 1.4 years December 31, 2022 50% November 18, 2023 & 2025 May 3, 2021 through August 11, 2021 55 15,721 129,712 1.5 years December 31, 2023 December 31, 2025 May 2, 2022 through November 2, 2022, excluding August 4, 2022 (2) — — — 2.5 years December 31, 2024 December 31, 2026 On August 4, 2022 (3) 33 9,090 141,495 2.5 years December 31, 2024 December 31, 2026 On May 1, 2023 (2) — — — 3.5 years December 31, 2025 December 31, 2027 On May 1, 2024 100 41,156 672,680 4.0 years December 31, 2026 December 31, 2028 ______________________________________ (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 June 30, 2024. (3) Performance threshold was not met for the years ended December 31, 2022 and 2023. As of June 30, 2024, the 100% threshold is expected to be met for the year ended December 31, 2024. The following table presents the Company’s Financial Performance Units activity for the periods noted (dollars in thousands, except share amounts): Units Granted Compensation Expense Recognized Six Months Ended June 30, Three Months Ended June 30, Six Months Ended June 30, Grant Period 2024 2023 2024 2023 2024 2023 May 1, 2019 through April 30, 2020 — — $ — $ 31 $ — $ 83 May 1, 2020 through December 31, 2021, excluding November 18, 2020 — — 3 38 (48) 86 On November 18, 2020 — — (15) 21 (4) 40 May 3, 2021 through August 11, 2021 — — 8 (147) (86) (91) May 2, 2022 through November 2022, excluding August 4, 2022 (1) — 322 — — — — On August 4, 2022 (2) — — 14 (24) 28 5 On May 1, 2023 (1) — 52,117 — — — — On May 1, 2024 42,805 — 25 — 25 — ______________________________________ (1) Performance threshold was not met for the three and six months ended June 30, 2024 and 2023, therefore, no compensation expense was recognized for the three and six month periods ended June 30, 2024 and 2023. (2) Performance threshold was not met for the years ended December 31, 2022 and December 31, 2023. As of June 30, 2024, the threshold is expected to be met for the year ended December 31, 2024.

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, Six Months Ended June 30, 2024 2023 2024 2023 Earnings per common share - Basic Numerator: Net income available for common shareholders $ 1,076 $ 1,506 $ 3,591 $ 5,326 Denominator: Basic weighted average shares 9,647,345 9,532,397 9,647,509 9,518,135 Earnings per common share - basic $ 0.11 $ 0.16 $ 0.37 $ 0.56 Earnings per common share - Diluted Numerator: Net income available for common shareholders $ 1,076 $ 1,506 $ 3,591 $ 5,326 Denominator: Basic weighted average shares 9,647,345 9,532,397 9,647,509 9,518,135 Diluted effect of common stock equivalents: Stock options — — — 8,012 Time Vesting Units 18,495 70,151 22,965 97,689 Financial Performance Units 84,827 83,853 73,424 85,782 Total diluted effect of common stock equivalents 103,322 154,004 96,389 191,483 Diluted weighted average shares 9,750,667 9,686,401 9,743,898 9,709,618 Earnings per common share - diluted $ 0.11 $ 0.16 $ 0.37 $ 0.55
Schedule of potentially dilutive securities	The following table presents potentially dilutive securities excluded from the diluted earnings per share calculation during the periods presented: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Stock options 88,936 170,225 54,093 63,299 Time Vesting Units 103,752 213,322 58,903 53,331 Financial Performance Units — 9,090 2,273 2,273 Total potentially dilutive securities 192,688 392,637 115,269 118,903

FAIR VALUE (Tables)

FAIR VALUE (Tables)	6 Months Ended
	Jun. 30, 2024
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): June 30, 2024 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 26,856 $ — $ 26,856 Loans held at fair value $ — $ — $ 10,190 $ 10,190 Equity securities $ 626 $ 122 $ — $ 748 Guarantee asset $ — $ — $ 228 $ 228 IRLC, net $ — $ — $ 912 $ 912 Equity warrants $ — $ — $ 795 $ 795 Swap derivative assets $ — $ 1,305 $ — $ 1,305 Financial Liabilities Forward commitments and FSC $ — $ 24 $ 10 $ 34 Swap derivative liabilities $ — $ 730 $ — $ 730 December 31, 2023 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 7,254 $ — $ 7,254 Loans held at fair value $ — $ — $ 13,726 $ 13,726 Equity securities $ 636 $ 122 $ — $ 758 Guarantee asset $ — $ — $ 189 $ 189 IRLC, net $ — $ — $ 345 $ 345 Equity warrants $ — $ — $ 795 $ 795 Swap derivative asset $ — $ 763 $ — $ 763 Financial Liabilities Forward commitments and FSC $ — $ 351 $ — $ 351 Swap derivative liabilities $ — $ 740 $ — $ 740
Schedule of loans measured at fair value under fair value option	The following tables provide 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): June 30, 2024 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 $ 26,856 $ 26,347 $ 509 $ — $ — $ — $ — $ — $ — Loans held for investment 10,190 10,494 (304) 149 153 (4) 149 153 (4) $ 37,046 $ 36,841 $ 205 $ 149 $ 153 $ (4) $ 149 $ 153 $ (4) December 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 $ 7,254 $ 7,106 $ 148 $ — $ — $ — $ — $ — $ — Loans held for investment 13,726 14,129 (403) 210 220 (10) 210 220 (10) $ 20,980 $ 21,235 $ (255) $ 210 $ 220 $ (10) $ 210 $ 220 $ (10)
Schedule of changes in fair value of loans	The following table presents the changes in fair value of loans accounted for under the fair value option as of the dates noted: Three Months Ended Six Months Ended (dollars in thousands) 2024 2023 2024 2023 Mortgage loans held for sale $ 283 $ 59 $ 362 $ 128 Loans held for sale — — — (20) Loans held for investment 50 (507) 100 (657) $ 333 $ (448) $ 462 $ (549) 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 Six Months Ended Mortgage loans held for sale 2024 2023 2024 2023 Balance at beginning of period $ 10,470 $ 9,873 $ 7,254 $ 8,839 Loans originated 113,510 97,117 172,258 151,189 Fair value changes 283 59 362 128 Sales (97,394) (87,303) (153,001) (140,403) Settlements (13) — (17) (7) Balance at end of period $ 26,856 $ 19,746 $ 26,856 $ 19,746 Three Months Ended Six Months Ended Loans held for sale 2024 2023 2024 2023 Balance at beginning of period $ — $ — $ — $ 1,965 Loans transferred from held for investment — — 2,729 39,221 Fair value changes — — — (20) Sales — — (2,729) (40,761) Settlements — — — (405) Balance at end of period $ — $ — $ — $ — Three Months Ended Six Months Ended Loans held for investment, fair value option 2024 2023 2024 2023 Balance at beginning of period $ 11,922 $ 20,807 $ 13,726 $ 23,321 Loans acquired — — — 1,162 Fair value changes 50 (507) 100 (657) Net charge-offs (365) (617) (717) (1,009) Settlements (1,417) (2,160) (2,919) (5,294) Balance at end of period $ 10,190 $ 17,523 $ 10,190 $ 17,523
Summary of assets measured at fair value on nonrecurring basis	The following presents the fair value measurement of assets with a recorded change during the period resulting from re-measuring the assets at fair value on a nonrecurring basis as of the dates noted (dollars in thousands): June 30, 2024 Quoted Significant Significant Reported OREO: 1-4 Family Residential $ — $ — $ 11,421 $ 11,421 Collateral dependent loans, net of ACL: Consumer and Other $ — $ — $ 2,998 $ 2,998 Commercial and Industrial — — 15,548 15,548 Owner Occupied CRE — — 3,980 3,980 Total $ — $ — $ 22,526 $ 22,526 December 31, 2023 Quoted Significant Significant Reported Collateral dependent loans, net of ACL: Consumer and Other $ — $ — $ 7,500 $ 7,500 1-4 Family Residential — — 2,438 2,438 Commercial and Industrial — — 25,738 25,738 Owner Occupied CRE — — 3,980 3,980 Total $ — $ — $ 39,656 $ 39,656
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 June 30, 2024 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 11,922 $ 199 $ 813 $ 795 Acquisitions — — 912 — Originations — 34 (1,294) — Gains/(losses) in net income, net 50 6 481 — Net charge-offs (365) — — — Settlements (1,417) (11) — — Ending balance $ 10,190 $ 228 $ 912 $ 795 Three Months Ended June 30, 2023 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 20,807 $ 235 $ 723 $ 825 Acquisitions — — 454 — Originations — 9 (692) — Gains/(losses) in net income, net (507) (78) (32) — Net charge-offs (617) — — — Settlements (2,160) — — — Ending balance $ 17,523 $ 166 $ 453 $ 825 Six Months Ended June 30, 2024 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 13,726 $ 189 $ 345 $ 795 Acquisitions — — 1,725 — Originations — 47 (2,113) — Gains/(losses) in net income, net 100 11 955 — Net charge-offs (717) — — — Settlements (2,919) (19) — — Ending balance $ 10,190 $ 228 $ 912 $ 795 Six Months Ended June 30, 2023 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 23,321 $ 143 $ 229 $ 825 Acquisitions 1,162 — 1,340 — Originations — 14 (2,178) — Gains/(losses) in net income, net (657) 9 1,062 — Net charge-offs (1,009) — — — Settlements (5,294) — — — Ending balance $ 17,523 $ 166 $ 453 $ 825
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: Quantitative Information about Level 3 Fair Value Measurements as of June 30, 2024 (dollars in thousands) Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 10,190 Discounted cash flow Discount rate 8% to 8% (8%) Guarantee asset 228 Discounted cash flow Discount rate 5% (5%) 5% (5%) IRLC, net 912 Best execution model Pull through 66% to 100% (90%) Equity warrants 795 Black-Scholes option pricing model Volatility 23.0% to 59.6% (30.4%) 4.76% (4.76%) 0 to 1.5 years Nonrecurring fair value OREO: 1-4 Family Residential $ 11,421 Appraisal value Commission, cost to sell, closing costs 5.0% (5.0)% Collateral dependent loans: Consumer and Other $ 2,998 Sales Comparison-Market Value Approach Market Rate Adjustments 2% to 4% (6%) Commercial and Industrial 14,733 Sales Comparison-Market Value Approach Market Rate Adjustments 2% to 4% (5%) Commercial and Industrial 815 Sales Comparison-Market Value Approach Market Rate Adjustments 7% (7)% Owner Occupied CRE 3,980 Sales Comparison-Market Value Approach Market Rate Adjustments 2% to 4% (6)% Quantitative Information about Level 3 Fair Value Measurements as of December 31, 2023 (dollars in thousands) Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 13,726 Discounted cash flow Discount rate 7% to 8% (8%) Guarantee asset 189 Discounted cash flow Discount rate 5% (5%) 5% (5%) IRLC, net 345 Best execution model Pull through 48% to 100% (86%) Equity warrants 795 Black-Scholes option pricing model Volatility 20.1% to 23.0% (22.4%) 4.62% (4.62%) 2.00 to 2.03 years Nonrecurring fair value Collateral dependent loans: Consumer and Other $ 7,500 Sales Comparison-Market Value Approach Market rate adjustments 46% (8%) 1-4 Family Residential 2,438 Sales Comparison-Market Value Approach Market rate adjustments 46% (8%) Commercial and Industrial 24,791 Sales Comparison-Market Value Approach Market rate adjustments 46% (8%) Commercial and Industrial 148 Sales comparison, Loss given default 14% to 62% (20%) Commercial and Industrial 799 Sales Comparison-Market Value Approach Market rate adjustments 21% (11%) Owner Occupied CRE 3,980 Sales Comparison-Market Value Approach Market rate adjustments 46% (8%)
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: June 30, 2024 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 245,799 $ 245,799 $ — $ — Held-to-maturity securities, net of ACL 78,927 248 62,850 7,969 Loans, net (1) 2,418,554 — — 2,323,908 Accrued interest receivable 11,339 11,339 — — Liabilities: Term deposits (2) 519,597 463,850 — 55,425 Non-term deposits 1,891,295 1,891,295 — — Borrowings: FHLB borrowings – fixed rate 128,712 — 128,752 — FHLB borrowings – floating rate 50,000 — 49,054 — Federal Reserve borrowings – fixed rate 12,793 2,793 9,947 — Subordinated notes – fixed-to-floating rate 52,451 — — 46,621 Accrued interest payable 2,243 2,243 — — Carrying Fair Value Measurements Using: December 31, 2023 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 254,442 $ 254,442 $ — $ — Held-to-maturity securities, net of ACL 74,102 242 58,231 8,144 Loans, net (1) 2,493,258 — — 2,395,468 Accrued interest receivable 11,428 11,428 — — Liabilities: Term deposits (2) 496,452 414,613 — 82,564 Non-term deposits 2,032,587 2,032,587 — — Borrowings: FHLB borrowings – fixed rate 41,175 — 41,372 — FHLB borrowings – floating rate 50,000 — 49,986 — Federal Reserve borrowings – fixed rate 34,536 3,539 30,936 — Subordinated notes – fixed-to-floating rate 52,340 — — 48,228 Accrued interest payable 3,793 3,793 — — (1) Excludes loans accounted for under the fair value option of $10.2 million and $13.7 million as of June 30, 2024 and December 31, 2023, respectively, as these are carried at fair value. (2)

DERIVATIVES (Tables)

DERIVATIVES (Tables)	6 Months Ended
	Jun. 30, 2024
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 the periods noted (dollars in thousands): As of June 30, 2024 As of December 31, 2023 (dollars in thousands) Notional Amount Fair Value Notional Amount Fair Value Included in other assets: Derivatives designated as hedges: Interest rate swaps - cash flow hedge $ 50,000 $ 611 $ 50,000 $ 77 Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 44,144 694 30,325 686 Total included in other assets $ 1,305 $ 763 Included in other liabilities: Derivatives designated as hedges: Interest rate swaps - cash flow hedge $ — $ — $ — $ — Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 44,144 730 30,325 740 Total included in other liabilities $ 730 $ 740 The effect of cash flow hedge accounting on accumulated other comprehensive income for the periods noted are as follows (dollars in thousands): Three Months Ended June 30, 2024 2023 (dollars in thousands) 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 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 $ 31 $ — $ — $ 787 $ — $ — Six Months Ended June 30, 2024 2023 (dollars in thousands) 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 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 $ 405 $ — $ — $ 519 $ — $ —

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 Wealth Mortgage Consolidated Income Statement Total interest income $ 37,711 $ 343 $ 38,054 Total interest expense 22,276 — 22,276 Provision for credit losses 2,334 — 2,334 Net interest income, after provision for credit losses 13,101 343 13,444 Non-interest income 5,141 1,831 6,972 Total income before non-interest expense 18,242 2,174 20,416 Depreciation and amortization expense 623 9 632 All other non-interest expense 16,974 1,395 18,369 Income before income taxes $ 645 $ 770 $ 1,415 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,908,654 $ 28,901 $ 2,937,555 As of or for the three months ended June 30, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 36,142 $ 230 $ 36,372 Total interest expense 17,937 — 17,937 Provision for credit losses 1,843 — 1,843 Net interest income, after provision for credit losses 16,362 230 16,592 Non-interest income 3,167 795 3,962 Total income before non-interest expense 19,529 1,025 20,554 Depreciation and amortization expense 580 9 589 All other non-interest expense 16,520 1,410 17,930 Income (loss) before income taxes $ 2,429 $ (394) $ 2,035 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,983,814 $ 21,832 $ 3,005,646 As of or for the six months ended June 30, 2024 Wealth Mortgage Consolidated Income Statement Total interest income $ 75,995 $ 457 $ 76,452 Total interest expense 44,604 — 44,604 Provision for credit losses 2,406 — 2,406 Net interest income, after provision for credit losses 28,985 457 29,442 Non-interest income 11,147 3,102 14,249 Total income before non-interest expense 40,132 3,559 43,691 Depreciation and amortization expense 1,239 17 1,256 All other non-interest expense 34,851 2,590 37,441 Income before income taxes $ 4,042 $ 952 $ 4,994 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,908,654 $ 28,901 $ 2,937,555 As of or for the six months ended June 30, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 70,742 $ 342 $ 71,084 Total interest expense 33,076 — 33,076 Provision for credit losses 1,533 — 1,533 Net interest income, after provision for credit losses 36,133 342 36,475 Non-interest income 7,940 1,828 9,768 Total income before non-interest expense 44,073 2,170 46,243 Depreciation and amortization expense 1,166 17 1,183 All other non-interest expense 34,723 3,141 37,864 Income (loss) before income taxes $ 8,184 $ (988) $ 7,196 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,983,814 $ 21,832 $ 3,005,646 F

REGULATORY CAPITAL MATTERS (Tab

REGULATORY CAPITAL MATTERS (Tables)	6 Months Ended
	Jun. 30, 2024
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Schedule of actual and required capital ratios	The following table 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 June 30, 2024 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 249,300 11.22 % $ 133,374 6.0 % $ 177,832 8.0 % Consolidated 220,558 9.92 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 249,300 11.22 100,030 4.5 144,488 6.5 Consolidated 220,558 9.92 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 274,517 12.35 177,832 8.0 222,290 10.0 Consolidated 298,775 13.44 N/A N/A N/A N/A Tier 1 capital to average assets Bank 249,300 8.95 111,439 4.0 139,299 5.0 Consolidated 220,558 7.91 N/A N/A N/A N/A Actual Required for Capital Adequacy Purposes (1) To be Well Capitalized December 31, 2023 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 244,390 10.54 % $ 139,126 6.0 % $ 185,502 8.0 % Consolidated 218,150 9.40 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 244,390 10.54 104,345 4.5 150,720 6.5 Consolidated 218,150 9.40 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 265,391 11.45 185,502 8.0 231,877 10.0 Consolidated 292,151 12.59 N/A N/A N/A N/A Tier 1 capital to average assets Bank 244,390 8.71 112,244 4.0 140,306 5.0 Consolidated 218,150 7.77 N/A N/A N/A N/A ______________________________________ (1) Does not include capital conservation buffer.

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Concentration of Credit Risk (Details)	6 Months Ended	9 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Collateral concentration risk | Loans Receivable | Secured by Real Estate
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration risk (as a percent)	76.30%	76.10%

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized cost and fair value of securities held-to-maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	$ 78,998		$ 74,173
Gross Unrecognized Gains	40		9
Gross Unrecognized Losses	(7,971)		(7,565)
Fair Value	71,067		66,617
Allowance for Credit Losses	(71)		(71)
U.S. Treasury debt
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	268		253
Gross Unrecognized Gains	0		0
Gross Unrecognized Losses	(20)		(11)
Fair Value	248		242
Allowance for Credit Losses	0		0
Corporate bonds
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	23,656		23,687
Gross Unrecognized Gains	0		0
Gross Unrecognized Losses	(3,168)		(3,020)
Fair Value	20,488		20,667
Allowance for Credit Losses	(71)	$ (71)	(71)	$ (71)	$ (71)	$ 0
Government National Mortgage Association ("GNMA") mortgage-backed securities ("MBS") – residential
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	33,208		34,579
Gross Unrecognized Gains	0		0
Gross Unrecognized Losses	(3,559)		(3,410)
Fair Value	29,649		31,169
Allowance for Credit Losses	0		0
Federal National Mortgage Association ("FNMA") MBS – residential
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	12,805		6,035
Gross Unrecognized Gains	31		0
Gross Unrecognized Losses	(567)		(509)
Fair Value	12,269		5,526
Allowance for Credit Losses	0		0
Government collateralized mortgage obligations ("GMO") and MBS – commercial
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	5,429		5,836
Gross Unrecognized Gains	9		9
Gross Unrecognized Losses	(395)		(377)
Fair Value	5,043		5,468
Allowance for Credit Losses	0		0
Corporate collateralized mortgage obligations ("CMO") and MBS(1)
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	3,632		3,783
Gross Unrecognized Gains	0		0
Gross Unrecognized Losses	(262)		(238)
Fair Value	3,370		3,545
Allowance for Credit Losses	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) $ in Thousands	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2024 USD ($)	Jun. 30, 2024 USD ($)	Sep. 30, 2023	Dec. 31, 2022 USD ($) fund	Dec. 31, 2023 USD ($)
Debt Securities, Available-for-sale [Line Items]
Number of bank technology funds | fund				2
Debt securities pledged as collateral		$ 37,400			$ 45,100
Shareholder equity held by one issuer (as a percent)		10%	10%
Accrued interest receivable		$ 11,339			11,428
Bank Technology Fund
Debt Securities, Available-for-sale [Line Items]
Contractual obligation				$ 6,000
Payments to partnership fund		200
Balance with SBIC included in other assets		2,200
Committed investments to be made in the future		3,800
Debt securities pledged as collateral		10,100			39,300
Bank Technology Fund | Other Assets
Debt Securities, Available-for-sale [Line Items]
Contribution to committed investments	$ 800
Small Business Investment Company ("SBIC")
Debt Securities, Available-for-sale [Line Items]
Contractual obligation		600
Return of capital, received	100	200
Small Business Investment Company ("SBIC") | Other Assets
Debt Securities, Available-for-sale [Line Items]
Contribution to committed investments	$ 200	200
Balance with SBIC included in other assets		2,400			2,200
Held-to-Maturity Securities
Debt Securities, Available-for-sale [Line Items]
Accrued interest receivable		$ 400			$ 400

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized cost and estimated fair value of available-for-sale securities excluding SBIC (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Amortized Cost
Due within one year	$ 268
Due between one year and five years	4,070
Due between five years and ten years	19,403
Due after ten years	183
Securities (CMO and MBS)	55,074
Amortized Cost	78,998	$ 74,173
Fair Value
Due within one year	248
Due between one year and five years	3,792
Due between five years and ten years	16,532
Due after ten years	164
Securities (CMO and MBS)	50,331
Total	$ 71,067	$ 66,617

INVESTMENT SECURITIES - Allowan

INVESTMENT SECURITIES - Allowance for credit losses to HTM securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Allowance for credit losses:
Beginning balance			$ 71
Total ending allowance balance	$ 71		71
Corporate bonds
Allowance for credit losses:
Beginning balance	71	$ 71	71	$ 0
Provision for credit losses	0	0	0	0
Securities charged-off (recoveries)	0	0	0	0
Total ending allowance balance	71	71	71	71
Corporate bonds | Cumulative change in accounting principle
Allowance for credit losses:
Beginning balance			0	71
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Allowance for credit losses:
Beginning balance	0	0	0	0
Provision for credit losses	0	0	0	0
Securities charged-off (recoveries)	0	0	0	0
Total ending allowance balance	$ 0	$ 0	0	0
Mortgage-Backed Securities, Issued by Private Enterprises [Member] | Cumulative change in accounting principle
Allowance for credit losses:
Beginning balance			$ 0	$ 0

LOANS AND THE ALLOWANCE FOR C_3

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES - Summary of loans (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 2,456,063		$ 2,530,915
Allowance for credit losses	(27,319)	$ (24,630)	(23,931)	$ (22,044)	$ (19,843)	$ (17,183)
Loans accounted for under the fair value option	10,190		13,726
Total, net	2,428,744		2,506,984
Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	(27,319)		(23,931)
Loans accounted for under the fair value option	10,190		13,726
Total, net	2,418,554		2,493,258
Total | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	2,445,873		2,517,189
Cash, Securities, and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	133,357		139,947
Allowance for credit losses	(375)	(777)	(961)	(1,311)	(1,451)	(1,198)
Cash, Securities, and Other | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	133,357		139,947
Consumer and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	25,614		40,754
Allowance for credit losses	(75)	(87)	(124)	(137)	(196)	(191)
Loans accounted for under the fair value option	10,500		14,100
Consumer and Other | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	15,424		27,028
Construction and Development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	307,512		345,516
Allowance for credit losses	(7,596)	(7,388)	(7,945)	(7,496)	(6,229)	(2,025)
Construction and Development | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	307,512		345,516
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	916,801		927,965
Allowance for credit losses			(4,370)			(6,309)
Commercial and Industrial | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	916,801		927,965
Non-Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	606,718		543,692
Allowance for credit losses	(2,203)	(2,196)	(2,325)	(2,495)	(2,709)	(3,490)
Non-Owner Occupied CRE | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	606,718		543,692
Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	187,955		195,861
Allowance for credit losses	(973)	(975)	(1,034)	(1,182)	(1,272)	(1,510)
Owner Occupied CRE | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	187,955		195,861
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	278,106		337,180
Allowance for credit losses	(11,787)	$ (8,919)	(7,172)	$ (5,844)	$ (4,165)	$ (2,460)
Commercial and Industrial | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 278,106		$ 337,180

LOANS AND THE ALLOWANCE FOR C_4

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES - Narrative (Details)	3 Months Ended			6 Months Ended
	Jun. 30, 2024 USD ($) loan property	Mar. 31, 2024 loan	Jun. 30, 2023 USD ($) loan	Jun. 30, 2024 USD ($) loan	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 2,456,063,000			$ 2,456,063,000		$ 2,530,915,000
Loans accounted for under the fair value option	10,190,000			10,190,000		13,726,000
Total, net	2,428,744,000			2,428,744,000		2,506,984,000
Interest income on nonaccrual loans	0		$ 200,000	0	$ 200,000
Accrued interest receivable	10,700,000			10,700,000		10,800,000
Other real estate owned, gross	$ 0			0		0
Protective advances			$ 300,000		$ 500,000
Number of non-accrual loans paid | loan			2
Non-accrual loans paid off			$ 1,800,000
Number of foreclosed properties | property	2
Release of provision on pooled loans				1,900,000
Increase in provision for individually analyzed loans				$ (5,300,000)
Number of loans modified | loan	0			1
Consumer and Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 25,614,000			$ 25,614,000		40,754,000
Loans accounted for under the fair value option	10,500,000			10,500,000		14,100,000
PPP Loans | Cash, Securities, and Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 3,100,000			$ 3,100,000		$ 4,200,000
Percent of loans on total loan segment	2.30%			2.30%		3%
Cash, Securities, and Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 133,357,000			$ 133,357,000		$ 139,947,000
MSLP loan
Financing Receivable, Allowance for Credit Loss [Line Items]
Percent of loans on total loan segment						1.50%
Number of loans | loan		3		3
Total, net						$ 5,100,000
MSLP loan | COVID-19
Financing Receivable, Allowance for Credit Loss [Line Items]
Percent of loans on total loan segment	1.80%			1.80%
Total, net	$ 5,100,000			$ 5,100,000		3,800,000
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	278,106,000			278,106,000		337,180,000
Simmons Bank
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 178,400,000			$ 178,400,000		$ 208,200,000

LOANS AND THE ALLOWANCE FOR C_5

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES - Aging analysis of recorded investments by class (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Total	$ 2,456,063	$ 2,530,915
Current
Financing Receivable, Past Due [Line Items]
Total	2,406,036	2,448,353
Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	2,445,873	2,517,189
Loans Accounted for Under the Fair Value Option
Financing Receivable, Past Due [Line Items]
Total	10,190	13,726
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,209	21,074
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,742	2,672
90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	35,886	45,090
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	39,837	68,836
Cash, Securities, and Other
Financing Receivable, Past Due [Line Items]
Total	133,357	139,947
Cash, Securities, and Other | Current
Financing Receivable, Past Due [Line Items]
Total	131,653	138,167
Cash, Securities, and Other | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	133,357	139,947
Cash, Securities, and Other | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Cash, Securities, and Other | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	76
Cash, Securities, and Other | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,704	1,704
Cash, Securities, and Other | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,704	1,780
Consumer and Other
Financing Receivable, Past Due [Line Items]
Total	25,614	40,754
Consumer and Other | Current
Financing Receivable, Past Due [Line Items]
Total	10,681	18,837
Consumer and Other | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	15,424	27,028
Consumer and Other | Loans Accounted for Under the Fair Value Option
Financing Receivable, Past Due [Line Items]
Total	10,190	13,726
Consumer and Other | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	676
Consumer and Other | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,742	11
Consumer and Other | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	3,001	7,504
Consumer and Other | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	4,743	8,191
Construction and Development
Financing Receivable, Past Due [Line Items]
Total	307,512	345,516
Construction and Development | Current
Financing Receivable, Past Due [Line Items]
Total	307,512	344,016
Construction and Development | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	307,512	345,516
Construction and Development | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Construction and Development | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	1,500
Construction and Development | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Construction and Development | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	1,500
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total	916,801	927,965
Commercial and Industrial | Current
Financing Receivable, Past Due [Line Items]
Total	915,761	924,150
Commercial and Industrial | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	916,801	927,965
Commercial and Industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	667	1,093
Commercial and Industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Commercial and Industrial | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	373	2,722
Commercial and Industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,040	3,815
Non-Owner Occupied CRE
Financing Receivable, Past Due [Line Items]
Total	606,718	543,692
Non-Owner Occupied CRE | Current
Financing Receivable, Past Due [Line Items]
Total	606,718	543,692
Non-Owner Occupied CRE | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	606,718	543,692
Non-Owner Occupied CRE | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
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
Non-Owner Occupied CRE | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Owner Occupied CRE
Financing Receivable, Past Due [Line Items]
Total	187,955	195,861
Owner Occupied CRE | Current
Financing Receivable, Past Due [Line Items]
Total	183,975	191,881
Owner Occupied CRE | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	187,955	195,861
Owner Occupied CRE | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
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	3,980	3,980
Owner Occupied CRE | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	3,980	3,980
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total	278,106	337,180
Commercial and Industrial | Current
Financing Receivable, Past Due [Line Items]
Total	249,736	287,610
Commercial and Industrial | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	278,106	337,180
Commercial and Industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,542	19,305
Commercial and Industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	1,085
Commercial and Industrial | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	26,828	29,180
Commercial and Industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	$ 28,370	$ 49,570

LOANS AND THE ALLOWANCE FOR C_6

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES - Loan modification (Details) - Extended Maturity and Interest Rate Reduction - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024
Financing Receivable, Modified [Line Items]
Principal forgiveness		$ 0
Interest rate reduction		0
Term extension		73
Combination: term extension and principal forgiveness		0
Combination: term extension and interest rate reduction		0
Commercial and Industrial
Financing Receivable, Modified [Line Items]
Principal forgiveness	$ 0	0
Interest rate reduction		0
Term extension		73
Combination: term extension and principal forgiveness		0
Combination: term extension and interest rate reduction		$ 0
Total class of financing receivable		0%
Weighted average interest rate reduction	$ 0	$ 0
Weighted average term extension		5 months

LOANS AND THE ALLOWANCE FOR C_7

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES - Recorded investment in non-accrual loans by class (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	$ 5,102	$ 7,360
Financing Receivable, Nonaccrual	37,626	50,816
90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	285
Cash, Securities, and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	1,704	1,704
Financing Receivable, Nonaccrual	1,704	1,704
Cash, Securities, and Other | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Consumer and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	3	4
Financing Receivable, Nonaccrual	3,001	7,504
Consumer and Other | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Construction and Development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	0	2,719
Financing Receivable, Nonaccrual	0	2,719
Construction and Development | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	933	578
Financing Receivable, Nonaccrual	933	3,016
Commercial and Industrial | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	285
Non-Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	0
Financing Receivable, Nonaccrual	0
Non-Owner Occupied CRE | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	0
Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	0	0
Financing Receivable, Nonaccrual	3,980	3,980
Owner Occupied CRE | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	2,462	2,355
Financing Receivable, Nonaccrual	28,008	31,893
Commercial and Industrial | 90 or More Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	$ 0	$ 0

LOANS AND THE ALLOWANCE FOR C_8

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES - Summary of nonaccrual loans with collateral (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Significant Unobservable Inputs (Level 3)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for loan losses, specific reserves	$ 9,100
Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	34,625	$ 50,812
Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	27,855	9,715
Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	1,704	1,704
Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	5,066	39,393
Cash, Securities, and Other | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	1,704	1,704
Cash, Securities, and Other | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Cash, Securities, and Other | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	1,704	1,704
Cash, Securities, and Other | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Consumer and Other | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	7,500
Consumer and Other | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Consumer and Other | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Consumer and Other | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	7,500
Construction and Development | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	2,719
Construction and Development | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	2,719
Construction and Development | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Construction and Development | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Commercial and Industrial | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	933	3,016
Commercial and Industrial | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	933	3,016
Commercial and Industrial | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Commercial and Industrial | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Non-Owner Occupied CRE | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0
Non-Owner Occupied CRE | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0
Non-Owner Occupied CRE | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0
Non-Owner Occupied CRE | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0
Owner Occupied CRE | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	3,980	3,980
Owner Occupied CRE | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	3,980	3,980
Owner Occupied CRE | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Owner Occupied CRE | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Commercial and Industrial | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	28,008	31,893
Commercial and Industrial | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	22,942	0
Commercial and Industrial | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
Commercial and Industrial | Secured by Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	$ 5,066	$ 31,893

LOANS AND THE ALLOWANCE FOR C_9

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES - Allowance for loan losses by portfolio (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		$ 24,630	$ 19,843	$ 23,931	$ 17,183	$ 17,183
Impact of ASU 2016-13 adoption		246,875	242,242	246,875	242,242	242,738	$ 245,528	$ 239,822	$ 240,864
(Release) provision for credit losses		2,680	2,209	3,379	1,404
Financing Receivable, Allowance for Credit Loss, Writeoff		(15)	(13)	(26)	(30)
Recoveries		24	5	35	17
Ending balance		27,319	22,044	27,319	22,044	23,931
Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance					3,470	3,470
Cumulative change in accounting principle
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Impact of ASU 2016-13 adoption	[1]								$ (5,319)
Cash, Securities, and Other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		777	1,451	961	1,198	1,198
(Release) provision for credit losses		(402)	(140)	(586)	(80)
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Ending balance		375	1,311	375	1,311	961
Cash, Securities, and Other | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance					193	193
Consumer and Other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		87	196	124	191	191
(Release) provision for credit losses		(15)	(50)	(46)	(145)
Financing Receivable, Allowance for Credit Loss, Writeoff		(15)	(13)	(26)	(30)	(101)
Recoveries		18	4	23	15
Ending balance		75	137	75	137	124
Consumer and Other | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance					106	106
Construction and Development
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		7,388	6,229	7,945	2,025	2,025
(Release) provision for credit losses		208	1,267	(349)	790
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Ending balance		7,596	7,496	7,596	7,496	7,945
Construction and Development | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance					4,681	4,681
1-4 Family Residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		4,288	3,821
(Release) provision for credit losses		21	(242)
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Recoveries		1
Ending balance		4,310	3,579	4,310	3,579
Non-Owner Occupied CRE
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		2,196	2,709	2,325	3,490	3,490
(Release) provision for credit losses		7	(214)	(122)	(306)
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Ending balance		2,203	2,495	2,203	2,495	2,325
Non-Owner Occupied CRE | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance					(689)	(689)
Owner Occupied CRE
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		975	1,272	1,034	1,510	1,510
(Release) provision for credit losses		(2)	(90)	(61)	(224)
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Ending balance		973	1,182	973	1,182	1,034
Owner Occupied CRE | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance					(104)	(104)
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		8,919	4,165	7,172	2,460	2,460
(Release) provision for credit losses		2,863	1,678	4,609	1,291
Financing Receivable, Allowance for Credit Loss, Writeoff				0		(8,737)
Recoveries		5	1		2
Ending balance		$ 11,787	$ 5,844	11,787	5,844	7,172
Commercial and Industrial | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance					2,091	2,091
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance				4,370	6,309	6,309
(Release) provision for credit losses				(66)	78
Recoveries				6
Ending balance						4,370
Commercial and Industrial | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance					$ (2,808)	$ (2,808)
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Recoveries				$ 6
[1] Refer to Note 1 – Organization and Summary of Significant Accounting Policies for further information.

LOANS AND THE ALLOWANCE FOR _10

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES - Recorded investment in company's loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	$ 2,456,063		$ 2,456,063		$ 2,530,915
Charge-offs	15	$ 13	26	$ 30
2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	81,229		81,229		228,555
2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	210,058		210,058		955,254
2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	934,872		934,872		426,158
2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	382,141		382,141		270,756
2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	261,331		261,331		81,385
Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	235,295		235,295		165,967
Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	351,137		351,137		402,840
Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,384,924		2,384,924		2,444,024
Pass [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	80,387		80,387		223,640
Pass [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	205,682		205,682		928,004
Pass [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	924,028		924,028		390,279
Pass [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	352,771		352,771		263,469
Pass [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	253,210		253,210		81,286
Pass [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	224,172		224,172		165,047
Pass [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	344,674		344,674		392,299
Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	7,420		7,420		19,991
Special Mention [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Special Mention [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		14,343
Special Mention [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,410		1,410		0
Special Mention [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		4,999
Special Mention [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,932		4,932		0
Special Mention [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Special Mention [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,078		1,078		649
Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	53,529		53,529		53,174
Substandard [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	842		842		4,915
Substandard [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,376		4,376		2,438
Substandard [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	846		846		33,335
Substandard [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	27,922		27,922		1,674
Substandard [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,095		3,095		0
Substandard [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	11,063		11,063		920
Substandard [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	5,385		5,385		9,892
Not Rated [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	10,190		10,190		13,726
Not Rated [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Not Rated [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		10,469
Not Rated [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	8,588		8,588		2,544
Not Rated [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,448		1,448		614
Not Rated [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	94		94		99
Not Rated [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	60		60		0
Not Rated [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Doubtful | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Doubtful | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Doubtful | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Doubtful | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Doubtful | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Doubtful | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Doubtful | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	133,357		133,357		139,947
Charge-offs			0		0
Cash, Securities, and Other | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	11,771		11,771		8,091
Charge-offs			0		0
Cash, Securities, and Other | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	7,324		7,324		17,878
Charge-offs			0		0
Cash, Securities, and Other | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	17,987		17,987		17,181
Charge-offs			0		0
Cash, Securities, and Other | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	14,269		14,269		5,966
Charge-offs			0		0
Cash, Securities, and Other | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	5,005		5,005		6,337
Charge-offs			0		0
Cash, Securities, and Other | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	14,333		14,333		13,188
Charge-offs			0		0
Cash, Securities, and Other | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	62,668		62,668		71,306
Charge-offs			0		0
Cash, Securities, and Other | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	131,653		131,653		138,243
Cash, Securities, and Other | Pass [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	11,771		11,771		8,091
Cash, Securities, and Other | Pass [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	7,324		7,324		17,878
Cash, Securities, and Other | Pass [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	17,987		17,987		17,181
Cash, Securities, and Other | Pass [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	14,269		14,269		5,966
Cash, Securities, and Other | Pass [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	5,005		5,005		6,337
Cash, Securities, and Other | Pass [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	14,333		14,333		13,188
Cash, Securities, and Other | Pass [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	60,964		60,964		69,602
Cash, Securities, and Other | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Special Mention [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Special Mention [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Special Mention [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Special Mention [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Special Mention [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Special Mention [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Special Mention [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,704		1,704		1,704
Cash, Securities, and Other | Substandard [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Substandard [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Substandard [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Substandard [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Substandard [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Substandard [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Substandard [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,704		1,704		1,704
Cash, Securities, and Other | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Doubtful | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Doubtful | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Doubtful | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Doubtful | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Doubtful | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Doubtful | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Cash, Securities, and Other | Doubtful | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	25,614		25,614		40,754
Charge-offs	15	$ 13	26	$ 30	101
Consumer and Other | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		614
Charge-offs			0		0
Consumer and Other | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	108		108		12,482
Charge-offs			0		0
Consumer and Other | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	10,232		10,232		3,191
Charge-offs			0		0
Consumer and Other | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,062		2,062		1,247
Charge-offs			0		8
Consumer and Other | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	577		577		896
Charge-offs			9		91
Consumer and Other | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	684		684		24
Charge-offs			17		2
Consumer and Other | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	11,951		11,951		22,300
Charge-offs			0		0
Consumer and Other | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	12,426		12,426		19,528
Consumer and Other | Pass [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		614
Consumer and Other | Pass [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	108		108		2,013
Consumer and Other | Pass [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,644		1,644		647
Consumer and Other | Pass [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	614		614		633
Consumer and Other | Pass [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	483		483		797
Consumer and Other | Pass [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	624		624		24
Consumer and Other | Pass [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	8,953		8,953		14,800
Consumer and Other | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Special Mention [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Special Mention [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Special Mention [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Special Mention [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Special Mention [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Special Mention [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Special Mention [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,998		2,998		7,500
Consumer and Other | Substandard [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,998		2,998		7,500
Consumer and Other | Not Rated [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	10,190		10,190		13,726
Consumer and Other | Not Rated [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Not Rated [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		10,469
Consumer and Other | Not Rated [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	8,588		8,588		2,544
Consumer and Other | Not Rated [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,448		1,448		614
Consumer and Other | Not Rated [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	94		94		99
Consumer and Other | Not Rated [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	60		60		0
Consumer and Other | Not Rated [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Doubtful | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Doubtful | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Doubtful | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Doubtful | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Doubtful | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Doubtful | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Doubtful | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	307,512		307,512		345,516
Charge-offs			0		0
Construction and Development | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	23,144		23,144		35,228
Charge-offs			0		0
Construction and Development | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	50,124		50,124		245,446
Charge-offs			0		0
Construction and Development | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	219,757		219,757		42,796
Charge-offs			0		0
Construction and Development | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,280		4,280		21,615
Charge-offs			0		0
Construction and Development | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	9,269		9,269		0
Charge-offs			0		0
Construction and Development | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Charge-offs			0		0
Construction and Development | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	938		938		431
Charge-offs			0		0
Construction and Development | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	303,227		303,227		328,454
Construction and Development | Pass [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	22,675		22,675		32,509
Construction and Development | Pass [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	46,308		46,308		231,103
Construction and Development | Pass [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	219,757		219,757		42,796
Construction and Development | Pass [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,280		4,280		21,615
Construction and Development | Pass [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	9,269		9,269		0
Construction and Development | Pass [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Pass [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	938		938		431
Construction and Development | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		14,343
Construction and Development | Special Mention [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Special Mention [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		14,343
Construction and Development | Special Mention [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Special Mention [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Special Mention [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Special Mention [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Special Mention [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,285		4,285		2,719
Construction and Development | Substandard [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	469		469		2,719
Construction and Development | Substandard [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,816		3,816		0
Construction and Development | Substandard [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Substandard [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Substandard [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Substandard [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Substandard [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Doubtful | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Doubtful | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Doubtful | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Doubtful | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Doubtful | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Doubtful | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Doubtful | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	606,718		606,718		543,692
Charge-offs			0		0
Non-Owner Occupied CRE | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,836		3,836		42,799
Charge-offs			0		0
Non-Owner Occupied CRE | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	42,662		42,662		197,122
Charge-offs			0		0
Non-Owner Occupied CRE | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	227,361		227,361		125,726
Charge-offs			0		0
Non-Owner Occupied CRE | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	141,530		141,530		80,025
Charge-offs			0		0
Non-Owner Occupied CRE | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	94,006		94,006		24,411
Charge-offs			0		0
Non-Owner Occupied CRE | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	67,775		67,775		53,056
Charge-offs			0		0
Non-Owner Occupied CRE | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	29,548		29,548		20,553
Charge-offs			0		0
Non-Owner Occupied CRE | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	601,786		601,786		538,693
Non-Owner Occupied CRE | Pass [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,836		3,836		42,799
Non-Owner Occupied CRE | Pass [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	42,662		42,662		197,122
Non-Owner Occupied CRE | Pass [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	227,361		227,361		125,726
Non-Owner Occupied CRE | Pass [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	141,530		141,530		75,026
Non-Owner Occupied CRE | Pass [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	89,074		89,074		24,411
Non-Owner Occupied CRE | Pass [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	67,775		67,775		53,056
Non-Owner Occupied CRE | Pass [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	29,548		29,548		20,553
Non-Owner Occupied CRE | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,932		4,932		4,999
Non-Owner Occupied CRE | Special Mention [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Special Mention [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Special Mention [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Special Mention [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		4,999
Non-Owner Occupied CRE | Special Mention [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,932		4,932		0
Non-Owner Occupied CRE | Special Mention [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Special Mention [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Substandard [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Substandard [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Substandard [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Substandard [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Substandard [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Substandard [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Substandard [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Doubtful | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Doubtful | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Doubtful | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Doubtful | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Doubtful | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Doubtful | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Doubtful | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	187,955		187,955		195,861
Charge-offs			0		0
Owner Occupied CRE | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	683		683		3,229
Charge-offs			0		0
Owner Occupied CRE | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,179		3,179		46,751
Charge-offs			0		0
Owner Occupied CRE | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	48,932		48,932		48,785
Charge-offs			0		0
Owner Occupied CRE | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	46,633		46,633		37,957
Charge-offs			0		0
Owner Occupied CRE | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	31,675		31,675		5,555
Charge-offs			0		0
Owner Occupied CRE | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	51,421		51,421		51,259
Charge-offs			0		0
Owner Occupied CRE | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	5,432		5,432		2,325
Charge-offs			0		0
Owner Occupied CRE | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	182,565		182,565		191,881
Owner Occupied CRE | Pass [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	683		683		3,229
Owner Occupied CRE | Pass [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,179		3,179		46,751
Owner Occupied CRE | Pass [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	47,522		47,522		44,805
Owner Occupied CRE | Pass [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	42,653		42,653		37,957
Owner Occupied CRE | Pass [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	31,675		31,675		5,555
Owner Occupied CRE | Pass [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	51,421		51,421		51,259
Owner Occupied CRE | Pass [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	5,432		5,432		2,325
Owner Occupied CRE | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,410		1,410		0
Owner Occupied CRE | Special Mention [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Special Mention [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Special Mention [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,410		1,410		0
Owner Occupied CRE | Special Mention [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Special Mention [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Special Mention [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Special Mention [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,980		3,980		3,980
Owner Occupied CRE | Substandard [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		3,980
Owner Occupied CRE | Substandard [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,980		3,980		0
Owner Occupied CRE | Substandard [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Doubtful | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Doubtful | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Doubtful | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Doubtful | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Doubtful | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Doubtful | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Doubtful | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	278,106		278,106		337,180
Charge-offs			0		8,737
Commercial and Industrial | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	8,035		8,035		40,115
Charge-offs			0		0
Commercial and Industrial | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	16,546		16,546		59,612
Charge-offs			0		8,737
Commercial and Industrial | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	50,513		50,513		44,785
Charge-offs			0		0
Commercial and Industrial | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	38,482		38,482		15,131
Charge-offs			0		0
Commercial and Industrial | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	14,807		14,807		6,430
Charge-offs			0		0
Commercial and Industrial | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	34,732		34,732		16,988
Charge-offs			0		0
Commercial and Industrial | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	114,991		114,991		154,119
Charge-offs			0		0
Commercial and Industrial | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	237,399		237,399		302,276
Commercial and Industrial | Pass [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	8,035		8,035		38,497
Commercial and Industrial | Pass [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	16,546		16,546		59,612
Commercial and Industrial | Pass [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	49,667		49,667		15,430
Commercial and Industrial | Pass [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	14,540		14,540		13,457
Commercial and Industrial | Pass [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	11,712		11,712		6,430
Commercial and Industrial | Pass [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	23,669		23,669		16,068
Commercial and Industrial | Pass [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	113,230		113,230		152,782
Commercial and Industrial | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,078		1,078		649
Commercial and Industrial | Special Mention [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Special Mention [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Special Mention [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Special Mention [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Special Mention [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Special Mention [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Special Mention [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,078		1,078		649
Commercial and Industrial | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	39,629		39,629		34,255
Commercial and Industrial | Substandard [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		1,618
Commercial and Industrial | Substandard [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Substandard [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	846		846		29,355
Commercial and Industrial | Substandard [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	23,942		23,942		1,674
Commercial and Industrial | Substandard [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,095		3,095		0
Commercial and Industrial | Substandard [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	11,063		11,063		920
Commercial and Industrial | Substandard [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	683		683		688
Commercial and Industrial | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Doubtful | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Doubtful | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Doubtful | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Doubtful | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Doubtful | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Doubtful | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Doubtful | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	916,801		916,801		927,965
Charge-offs			0		0
1-4 Family Residential | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	33,760		33,760		98,479
Charge-offs			0		0
1-4 Family Residential | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	90,115		90,115		375,963
Charge-offs			0		0
1-4 Family Residential | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	360,090		360,090		143,694
Charge-offs			0		0
1-4 Family Residential | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	134,885		134,885		108,815
Charge-offs			0		0
1-4 Family Residential | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	105,992		105,992		37,756
Charge-offs			0		0
1-4 Family Residential | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	66,350		66,350		31,452
Charge-offs			0		0
1-4 Family Residential | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	125,609		125,609		131,806
Charge-offs			0		0
1-4 Family Residential | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	915,868		915,868		924,949
1-4 Family Residential | Pass [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	33,387		33,387		97,901
1-4 Family Residential | Pass [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	89,555		89,555		373,525
1-4 Family Residential | Pass [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	360,090		360,090		143,694
1-4 Family Residential | Pass [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	134,885		134,885		108,815
1-4 Family Residential | Pass [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	105,992		105,992		37,756
1-4 Family Residential | Pass [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	66,350		66,350		31,452
1-4 Family Residential | Pass [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	125,609		125,609		131,806
1-4 Family Residential | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Special Mention [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Special Mention [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Special Mention [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Special Mention [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Special Mention [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Special Mention [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Special Mention [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	933		933		3,016
1-4 Family Residential | Substandard [Member] | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	373		373		578
1-4 Family Residential | Substandard [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	560		560		2,438
1-4 Family Residential | Substandard [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Substandard [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Substandard [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Substandard [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Substandard [Member] | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Doubtful | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Doubtful | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Doubtful | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Doubtful | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Doubtful | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Doubtful | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
1-4 Family Residential | Doubtful | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	$ 0		$ 0		$ 0

GOODWILL - Narrative (Details)

GOODWILL - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 30,400	$ 30,400	$ 30,400

LEASES - Leases balance sheet l

LEASES - Leases balance sheet location (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Operating lease right-of-use assets	$ 18,667	$ 8,929
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Operating lease liabilities	$ 21,518	$ 10,900
Weighted-Average Remaining Lease Term	9 years 11 months 26 days	4 years 8 months 1 day
Weighted-Average Discount Rate	4.10%	2.78%

LEASES - Leases costs (Details)

LEASES - Leases costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Leases [Abstract]
Operating lease cost	$ 846	$ 775	$ 1,600	$ 1,519
Variable lease cost	590	480	1,132	973
Lease costs, net	$ 1,436	$ 1,255	$ 2,732	$ 2,492

LEASES - Lease maturity (Detail

LEASES - Lease maturity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Leases [Abstract]
2023	$ 1,766		$ 1,766
2025	2,740		2,740
2026	2,244		2,244
2027	3,357		3,357
2028	3,115		3,115
Thereafter	15,122		15,122
Total future minimum lease payments	28,344		28,344
Less: imputed interest	(6,826)		(6,826)
Present value of net future minimum lease payments	21,518		21,518		$ 10,900
Lease income	$ 100	$ 100	$ 200	$ 200

LEASES - Expected amortization

LEASES - Expected amortization expense (Details) $ in Thousands	Jun. 30, 2024 USD ($)
Leases [Abstract]
2023	$ 132
2025	67
2026	19
2027	4
Thereafter	0
Total undiscounted operating lease income	$ 222

DEPOSITS - Schedule of interest

DEPOSITS - Schedule of interest-bearing deposits (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Deposits [Abstract]
Money market deposit accounts	$ 1,342,753	$ 1,386,149
Time deposits	519,597	496,452
Interest checking accounts	135,759	147,488
Savings accounts	16,081	16,371
Total interest-bearing deposits	2,014,190	2,046,460
Aggregate time deposits of $250 or greater	$ 84,598	91,038
Overdrafts balances classified As loans		$ 100

DEPOSITS - Schedule of time dep

DEPOSITS - Schedule of time deposits (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Time Deposits, Fiscal Year Maturity [Abstract]
2023	$ 221,014
2025	257,492
2026	2,264
2027	3,926
2028	34,642
Thereafter	259
Total	$ 519,597	$ 496,452

BORROWINGS - Narrative (Details

BORROWINGS - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) fund	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
BORROWINGS
Number of unsecured federal funds lines of credit | fund			2
Interest expenses	$ 0.7	$ 0.7	$ 1.4	$ 1.3
PPPLF
BORROWINGS
Interest bearing rate (as a percent)	35%		35%
Advances from Federal Home Loan Banks	$ 2.8		$ 2.8		$ 3.5
PPPLF | Minimum
BORROWINGS
Debt term (in years)			2 years
PPPLF | Maximum
BORROWINGS
Debt term (in years)			5 years
Federal Funds Lines of Credit One
BORROWINGS
Maximum borrowing capacity	10		$ 10
Amount outstanding	0		0		0
Federal Funds Lines of Credit Two
BORROWINGS
Maximum borrowing capacity	19		19
Bank Technology Fund
BORROWINGS
Par value of collateral amount	11.3		11.3
FHLB
BORROWINGS
Amount of collateral pledged	1,310		1,310		$ 1,310
Borrowings from FHLB	551.6		551.6
March 27, 2024
BORROWINGS
Borrowings from FHLB	31		31
January 10, 2025
BORROWINGS
Borrowings from FHLB	$ 10		$ 10
Interest bearing rate (as a percent)	0.10%		0.10%
April 1, 2024
BORROWINGS
Borrowings from FHLB	$ 50		$ 50
April 1, 2024 | Secured Overnight Financing Rate (SOFR)
BORROWINGS
Interest bearing rate (as a percent)	0.15%		0.15%

BORROWINGS - Schedule of borrow

BORROWINGS - Schedule of borrowings (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
BORROWINGS
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 188,712	$ 122,172
March 27, 2024
BORROWINGS
Rate %	4.78%
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 0	30,997
March 29, 2024
BORROWINGS
Rate %	5.51%
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 0	50,000
April 1, 2024
BORROWINGS
Rate %	5.50%
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 50,000	0
July 1, 2024
BORROWINGS
Rate %	5.54%
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 128,712	41,175
January 10, 2025
BORROWINGS
Rate %	4.87%
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 10,000	$ 0

BORROWINGS - Schedule of subord

BORROWINGS - Schedule of subordinated debt (Details) - Subordinated Notes	Jun. 30, 2024 USD ($)
Subordinated Notes Issued March 2020
BORROWINGS
Interest bearing rate (as a percent)	5.125%
Basis points	0.0450
Carrying Value	$ 8,000,000
Initial Debt Issuance Costs	120,000
Remaining Net Balance	$ 7,982,000
Subordinated Notes Issued November 2020
BORROWINGS
Interest bearing rate (as a percent)	4.25%
Basis points	0.0402
Carrying Value	$ 10,000,000
Initial Debt Issuance Costs	162,000
Remaining Net Balance	$ 9,930,000
Subordinated Notes Issued August 2021
BORROWINGS
Interest bearing rate (as a percent)	3.25%
Basis points	0.0258
Carrying Value	$ 15,000,000
Initial Debt Issuance Costs	242,000
Remaining Net Balance	$ 14,881,000
Subordinated Notes Issued December 2022
BORROWINGS
Interest bearing rate (as a percent)	7%
Basis points	0.0328
Carrying Value	$ 20,000,000
Initial Debt Issuance Costs	506,000
Remaining Net Balance	$ 19,658,000

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of financial instruments with credit risk (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Unused lines of credit-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	$ 77,083	$ 86,398
Standby letters of credit-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	9,433	13,922
Commitments to make loans to sell-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	45,398	18,917
Commitments to make loans-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	625	5,275
Unused lines of credit-Variable
COMMITMENTS AND CONTINGENCIES
Other commitment	502,296	540,255
Standby letters of credit-Variable
COMMITMENTS AND CONTINGENCIES
Other commitment	10,425	12,094
Commitments to make loans-Variable
COMMITMENTS AND CONTINGENCIES
Other commitment	$ 7,306	$ 7,115

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Schedule of unfunded loan commitments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Unfunded Loan Commitments [Roll Forward]
Beginning balance	$ 1,551	$ 4,395		$ 419
(Release) provision for credit losses	(346)	(366)		129
Ending balance	1,205	4,029	$ 1,205	4,029
Impact of adopting ASU 2016-13
Unfunded Loan Commitments [Roll Forward]
Beginning balance	0	$ 0		$ 3,481
Unfunded Loan Commitment
Unfunded Loan Commitments [Roll Forward]
Beginning balance			2,178
(Release) provision for credit losses			(973)
Ending balance	$ 1,205		1,205
Unfunded Loan Commitment | Impact of adopting ASU 2016-13
Unfunded Loan Commitments [Roll Forward]
Beginning balance			$ 0

SHAREHOLDERS' EQUITY - Common s

SHAREHOLDERS' EQUITY - Common stock (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 13, 2024	Dec. 31, 2023	Jan. 06, 2022
Class of Stock [Line Items]
Common Stock, par value (in dollars per share)	$ 0		$ 0			$ 0
Authorized share repurchase (in shares)					0.2
Maximum offering price							$ 100
Recognized compensation expense	$ 0.3			$ 0.6
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Recognized compensation expense		$ 0.2		$ 0.3
Shares Common Stock
Class of Stock [Line Items]
Common Stock, par value (in dollars per share)	$ 0		$ 0
Number of votes per each share			one

SHAREHOLDERS' EQUITY - Stock ba

SHAREHOLDERS' EQUITY - Stock based compensation plans (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized compensation expense	$ 300,000			$ 600,000
Stock issued (in shares)	39,239	37,507	79,365	43,871
Stock surrendered (in shares)	14,696	14,913	34,019	16,801
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			0	0
Recognized compensation expense	$ 0	$ 0	$ 0	$ 0
Unrecognized stock-based compensation expense	$ 0		$ 0
Options fully vested / exercisable at end of period (in shares)	88,936		88,936
Exercise price low range (in USD per share)			$ 24.32
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)	402,854		402,854

SHAREHOLDERS' EQUITY - Stock op

SHAREHOLDERS' EQUITY - Stock options activity (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Weighted Average Exercise Price
Granted (in dollars per share)	$ 0
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)	130,936
Granted (in shares)	0	0
Exercised (in shares)	0
Forfeited or expired (in shares)	(42,000)
Outstanding at end of period (in shares)	88,936
Options fully vested / exercisable at end of period (in shares)	88,936
Weighted Average Exercise Price
Outstanding at beginning of year (in dollars per share)	$ 23.79
Exercised (in dollars per share)	0
Forfeited or expired (in dollars per share)	20.48
Outstanding at end of year (in dollars per share)	25.35
Options fully vested / exercisable (in dollars per share)	$ 25.35
Weighted Average Remaining Contractual Term
Outstanding at end of year (in years)	1 year 6 months
Options fully vested / exercisable (in years)	1 year 6 months

SHAREHOLDERS' EQUITY - Share aw

SHAREHOLDERS' EQUITY - Share awards (Details)	6 Months Ended
	Jun. 30, 2024 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	242,524
Granted (in shares)	69,107
Vested (in shares)	(53,935)
Forfeited (in shares)	(25,130)
Outstanding at end of year	232,566
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	291,416
Granted (in shares)	42,805
Vested (in shares)	(59,449)
Forfeited (in shares)	(63,472)
Outstanding at end of year	211,300

SHAREHOLDERS' EQUITY - Time ves

SHAREHOLDERS' EQUITY - Time vesting units (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 0.3			$ 0.6
Time Vesting Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			69,107
Stock-based compensation expense	0.4	$ 0.4	$ 0.7	$ 0.8
Unrecognized compensation expense	$ 4.6		$ 4.6
Unrecognized compensation expense recognition period (in years)			3 years 4 months 24 days

SHAREHOLDERS' EQUITY - Financia

SHAREHOLDERS' EQUITY - Financial performance units (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 300			$ 600
Financial Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Financial performance threshold percentage			100%
Granted (in shares)			42,805
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]
Granted (in shares)			0	0
Stock-based compensation expense	$ 0	$ 31	$ 0	$ 83
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)	55,517		55,517
Unrecognized Compensation Expense	$ 74,294		$ 74,294
Weighted-Average Life (in years)			6 months
Granted (in shares)			0	0
Stock-based compensation expense	$ 3	38	$ (48)	$ 86
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)	10,760		10,760
Unrecognized Compensation Expense	$ 50,158		$ 50,158
Weighted-Average Life (in years)			1 year 4 months 24 days
Remainder threshold awards	50%		50%
Granted (in shares)			0	0
Stock-based compensation expense	$ (15)	21	$ (4)	$ 40
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			55%
Maximum Issuable Shares at Current Threshold (in shares)	15,721		15,721
Unrecognized Compensation Expense	$ 129,712		$ 129,712
Weighted-Average Life (in years)			1 year 6 months
Granted (in shares)			0	0
Stock-based compensation expense	$ 8	(147)	$ (86)	$ (91)
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		0
Unrecognized Compensation Expense	$ 0		$ 0
Weighted-Average Life (in years)			2 years 6 months
Granted (in shares)			0	322
Stock-based compensation expense	$ 0	0	$ 0	$ 0
Financial Performance Units Granted On August 4, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold Accrual			33%
Maximum Issuable Shares at Current Threshold (in shares)	9,090		9,090
Unrecognized Compensation Expense	$ 141,495		$ 141,495
Weighted-Average Life (in years)			2 years 6 months
Granted (in shares)			0	0
Stock-based compensation expense	$ 14	(24)	$ 28	$ 5
Financial Performance Units Granted On May 1, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold Accrual			0%
Maximum Issuable Shares at Current Threshold (in shares)	0		0
Unrecognized Compensation Expense	$ 0		$ 0
Weighted-Average Life (in years)			3 years 6 months
Granted (in shares)			0	52,117
Stock-based compensation expense	$ 0	0	$ 0	$ 0
Financial Performance Units Granted On May 1, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold Accrual			100%
Maximum Issuable Shares at Current Threshold (in shares)	41,156		41,156
Unrecognized Compensation Expense	$ 672,680		$ 672,680
Weighted-Average Life (in years)			4 years
Granted (in shares)			42,805	0
Stock-based compensation expense	$ 25	$ 0	$ 25	$ 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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Numerator:
Net income available for common shareholders	$ 1,076	$ 1,506	$ 3,591	$ 5,326
Denominator:
Basic weighted average shares (in shares)	9,647,345	9,532,397	9,647,509	9,518,135
Earnings per common share - basic (in dollars per share)	$ 0.11	$ 0.16	$ 0.37	$ 0.56
Numerator:
Net income available for common shareholders	$ 1,076	$ 1,506	$ 3,591	$ 5,326
Denominator:
Basic weighted average shares (in shares)	9,647,345	9,532,397	9,647,509	9,518,135
Total diluted effect of common stock equivalents
Total diluted effect of common stock equivalents (in shares)	103,322	154,004	96,389	191,483
Diluted weighted average shares (in shares)	9,750,667	9,686,401	9,743,898	9,709,618
Earnings per common share - diluted (in dollars per share)	$ 0.11	$ 0.16	$ 0.37	$ 0.55
Stock options
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents (in shares)	0	0	0	8,012
Time Vesting Units
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents (in shares)	18,495	70,151	22,965	97,689
Financial Performance Units
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents (in shares)	84,827	83,853	73,424	85,782

EARNINGS PER COMMON SHARE - Sch

EARNINGS PER COMMON SHARE - Schedule of potentially dilutive Securities (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
EARNINGS PER COMMON SHARE
Total potentially dilutive securities (in shares)	192,688	392,637	115,269	118,903
Stock options
EARNINGS PER COMMON SHARE
Total potentially dilutive securities (in shares)	88,936	170,225	54,093	63,299
Time Vesting Units
EARNINGS PER COMMON SHARE
Total potentially dilutive securities (in shares)	103,752	213,322	58,903	53,331
Financial Performance Units
EARNINGS PER COMMON SHARE
Total potentially dilutive securities (in shares)	0	9,090	2,273	2,273

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Income tax provision	$ 339	$ 529	$ 1,403	$ 1,870
Effective income tax rate	24%	26%	28.10%

FAIR VALUE - Summary of assets

FAIR VALUE - Summary of assets measured at fair value on recurring basis (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financial Assets
Mortgage loans held for sale, at fair value	$ 26,856	$ 7,254
IRLC, net	1,305	763
Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	26,856	7,254
Loans held at fair value	10,190	13,726
Equity securities	748	758
Guarantee asset	228	189
Equity warrants	795	795
Swap derivative assets	1,305	763
Financial Liabilities
Swap derivative liabilities	730	740
Fair Value, Recurring | IRLC, net
Financial Assets
IRLC, net	912	345
Fair Value, Recurring | Forward commitments and FSC
Financial Liabilities
Forward commitments and FSC	34	351
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	0	0
Loans held at fair value	0	0
Equity securities	626	636
Guarantee asset	0	0
Equity warrants	0	0
Swap derivative assets	0	0
Financial Liabilities
Swap derivative liabilities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | IRLC, net
Financial Assets
IRLC, net	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | Forward commitments and FSC
Financial Liabilities
Forward commitments and FSC	0	0
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	26,856	7,254
Loans held at fair value	0	0
Equity securities	122	122
Guarantee asset	0	0
Equity warrants	0	0
Swap derivative assets	1,305	763
Financial Liabilities
Swap derivative liabilities	730	740
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | IRLC, net
Financial Assets
IRLC, net	0	0
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | Forward commitments and FSC
Financial Liabilities
Forward commitments and FSC	24	351
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	0	0
Loans held at fair value	10,190	13,726
Equity securities	0	0
Guarantee asset	228	189
Equity warrants	795	795
Swap derivative assets	0	0
Financial Liabilities
Swap derivative liabilities	0	0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | IRLC, net
Financial Assets
IRLC, net	912	345
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Forward commitments and FSC
Financial Liabilities
Forward commitments and FSC	$ 10	$ 0

FAIR VALUE - Narrative (Details

FAIR VALUE - Narrative (Details)	3 Months Ended		6 Months Ended		9 Months Ended
	Jun. 30, 2024 USD ($) loan	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) loan	Jun. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) 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
Value of loans sold						$ 40,800,000
Number of Loans, Non-accruals, fair value | loan	69		69			98
Fair Value Carrying Amount	$ 200,000		$ 200,000			$ 200,000
Net charge-offs on loans accounted for under the fair value option	(400,000)	$ 600,000	(700,000)	$ 1,000,000
Other real estate owned, gross	0		0			$ 0
Charge-offs	$ 15,000	$ 13,000	26,000	$ 30,000
Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
Provision for loan losses, specific reserves			$ 9,100,000

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	Jun. 30, 2024	Dec. 31, 2023
Total Loans
Fair Value Carrying Amount	$ 37,046	$ 20,980
Unpaid Principal Balance	36,841	21,235
Difference	205	(255)
Non Accruals
Fair Value Carrying Amount	149	210
Unpaid Principal Balance	153	220
Difference	(4)	(10)
90 Days or More Past Due
Fair Value Carrying Amount	149	210
Unpaid Principal Balance	153	220
Difference	(4)	(10)
Mortgage loans held for sale
Total Loans
Fair Value Carrying Amount	26,856	7,254
Unpaid Principal Balance	26,347	7,106
Difference	509	148
Loans held for investment
Total Loans
Fair Value Carrying Amount	10,190	13,726
Unpaid Principal Balance	10,494	14,129
Difference	(304)	(403)
Non Accruals
Fair Value Carrying Amount	149	210
Unpaid Principal Balance	153	220
Difference	(4)	(10)
90 Days or More Past Due
Fair Value Carrying Amount	149	210
Unpaid Principal Balance	153	220
Difference	$ (4)	$ (10)

FAIR VALUE - Summary of changes

FAIR VALUE - Summary of changes in fair value of loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	$ 333	$ (448)	$ 462	$ (549)
Mortgage loans held for sale
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	283	59	362	128
Loans held for sale
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	0	0	0	(20)
Loans held for investment
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	$ 50	$ (507)	$ 100	$ (657)

FAIR VALUE - Rollforward of cha

FAIR VALUE - Rollforward of changes in fair value of loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Mortgage loans held for sale
Guarantee asset
Balance at beginning of period	$ 10,470	$ 9,873	$ 7,254	$ 8,839
Loans transferred from held for investment	113,510	97,117	172,258	151,189
Fair value changes	283	59	362	128
Sales	(97,394)	(87,303)	(153,001)	(140,403)
Settlements	(13)	0	(17)	(7)
Balance at end of period	26,856	19,746	26,856	19,746
Loans held for sale
Guarantee asset
Balance at beginning of period	0	0	0	1,965
Loans transferred from held for investment	0	0	2,729	39,221
Fair value changes	0	0	0	(20)
Sales	0	0	(2,729)	(40,761)
Settlements	0	0	0	(405)
Balance at end of period	0	0	0	0
Loan Held for Investment
Guarantee asset
Balance at beginning of period	11,922	20,807	13,726	23,321
Fair value changes	50	(507)	100	(657)
Settlements	(1,417)	(2,160)	(2,919)	(5,294)
Loans acquired	0	0	0	1,162
Net charge-offs	(365)	(617)	(717)	(1,009)
Balance at end of period	$ 10,190	$ 17,523	$ 10,190	$ 17,523

FAIR VALUE - Summary of asset_2

FAIR VALUE - Summary of assets measured at fair value on nonrecurring basis (Details) - Fair Value, Nonrecurring - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	$ 22,526	$ 39,656
Commercial and Industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	15,548	25,738
Consumer and Other
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	2,998	7,500
Commercial and Industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment		2,438
Owner Occupied CRE
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	3,980	3,980
1-4 Family Residential, OREO
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	11,421
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and Industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Consumer and Other
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and Industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Owner Occupied CRE
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | 1-4 Family Residential, OREO
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0
Significant Other Observable Inputs (Level 2)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0	0
Significant Other Observable Inputs (Level 2) | Commercial and Industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0	0
Significant Other Observable Inputs (Level 2) | Consumer and Other
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0	0
Significant Other Observable Inputs (Level 2) | Commercial and Industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment		0
Significant Other Observable Inputs (Level 2) | Owner Occupied CRE
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0	0
Significant Other Observable Inputs (Level 2) | 1-4 Family Residential, OREO
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	0
Significant Unobservable Inputs (Level 3)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	22,526	39,656
Significant Unobservable Inputs (Level 3) | Commercial and Industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	15,548	25,738
Significant Unobservable Inputs (Level 3) | Consumer and Other
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	2,998	7,500
Significant Unobservable Inputs (Level 3) | Commercial and Industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment		2,438
Significant Unobservable Inputs (Level 3) | Owner Occupied CRE
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	3,980	$ 3,980
Significant Unobservable Inputs (Level 3) | 1-4 Family Residential, OREO
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	$ 11,421

FAIR VALUE - Summary of asset_3

FAIR VALUE - Summary of assets measured at fair value on recurring basis (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
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	Net income available for common shareholders	Net income available for common shareholders
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Loans Held at Fair Value
Guarantee asset
Balance at beginning of period	$ 11,922	$ 20,807	$ 13,726	$ 23,321
Loans acquired				1,162
Gains/(losses) in net income, net	50	(507)	100	(657)
Settlements	(1,417)	(2,160)	(2,919)	(5,294)
Balance at end of period	10,190	17,523	10,190	17,523
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Net Charge Off	(365)	(617)	(717)	(1,009)
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Guarantee Asset
Guarantee asset
Balance at beginning of period	199	235	189	143
Loans transferred from held for investment	34	9	47	14
Gains/(losses) in net income, net	6	(78)	11	9
Settlements	(11)		(19)
Balance at end of period	228	166	228	166
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | IRLC, net
Guarantee asset
Balance at beginning of period	813	723	345	229
Loans acquired	912	454	1,725	1,340
Loans transferred from held for investment	1,294	692	2,113	2,178
Gains/(losses) in net income, net	481	(32)	955	1,062
Balance at end of period	912	453	912	453
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Equity Warrants
Guarantee asset
Balance at beginning of period	795	825	795	825
Balance at end of period	$ 795	$ 825	$ 795	$ 825

FAIR VALUE - Summary of asset_4

FAIR VALUE - Summary of assets measured at level 3 fair value on recurring basis (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Summary of assets measured on a recurring and nonrecurring basis
Other real estate owned, gross	$ 0		$ 0			$ 0
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	Net income available for common shareholders	Net income available for common shareholders
Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	$ 22,526,000		$ 22,526,000			39,656,000
Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	22,526,000		22,526,000			39,656,000
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Loans Held at Fair Value
Summary of assets measured on a recurring and nonrecurring basis
Settlements	365,000	$ 617,000	717,000	$ 1,009,000
Settlements	(1,417,000)	(2,160,000)	(2,919,000)	(5,294,000)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	10,190,000	17,523,000	10,190,000	17,523,000	$ 11,922,000	13,726,000	$ 20,807,000	$ 23,321,000
Loans acquired				1,162,000
Gains/(losses) in net income, net	50,000	(507,000)	100,000	(657,000)
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Guarantee Asset
Summary of assets measured on a recurring and nonrecurring basis
Settlements	(11,000)		(19,000)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	228,000	166,000	228,000	166,000	199,000	189,000	235,000	143,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Issuances	(34,000)	(9,000)	(47,000)	(14,000)
Gains/(losses) in net income, net	6,000	(78,000)	11,000	9,000
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	912,000	453,000	912,000	453,000	813,000	345,000	723,000	229,000
Loans acquired	912,000	454,000	1,725,000	1,340,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Issuances	(1,294,000)	(692,000)	(2,113,000)	(2,178,000)
Gains/(losses) in net income, net	481,000	(32,000)	955,000	1,062,000
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	795,000	$ 825,000	795,000	$ 825,000	$ 795,000	795,000	$ 825,000	$ 825,000
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		0			0
Significant Other Observable Inputs (Level 2) | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	0		0			0
Commercial | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	15,548,000		15,548,000			25,738,000
Commercial | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	15,548,000		15,548,000			25,738,000
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		0			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		$ 0			$ 0

FAIR VALUE - Summary of asset_5

FAIR VALUE - Summary of assets and liabilities measured at fair value on a recurring or nonrecurring, the significant unobservable inputs (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Summary of assets measured on a recurring and nonrecurring basis
IRLC, net	$ 1,305	$ 763
Fair Value, Recurring
Summary of assets measured on a recurring and nonrecurring basis
Loans held at fair value, Fair value	10,190	13,726
Guarantee asset, Fair Value	228	189
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
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	10,190	13,726
Guarantee asset, Fair Value	228	$ 189
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		7%
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		(8.00%)
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	$ 10,190	$ 13,726
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	8%
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	8%
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	(8.00%)
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	$ 228	$ 189
Guarantee assets, measurement input	5%	(5.00%)
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	(5.00%)	(5.00%)
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	(5.00%)	5%
Fair Value, Recurring | IRLC, net
Summary of assets measured on a recurring and nonrecurring basis
IRLC, net	$ 912	$ 345
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
IRLC, net	0	0
Fair Value, Recurring | IRLC, net | Significant Other Observable Inputs (Level 2)
Summary of assets measured on a recurring and nonrecurring basis
IRLC, net	0	0
Fair Value, Recurring | IRLC, net | Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
IRLC, net	912	345
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
IRLC, net	$ 912	$ 345
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	0.66	0.48
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	(0.90)	0.86
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
IRLC, net		$ 795
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
IRLC, net	$ 795
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	0.230	0.201
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	0.0476
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	2 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	0.596	0.230
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		0.0462
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)	1 year 6 months	2 years 10 days
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	(0.304)	0.224
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	(0.0476)	0.0462
Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	$ 22,526	$ 39,656
Fair Value, Nonrecurring | Consumer and Other
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	2,998	7,500
Fair Value, Nonrecurring | Commercial and Industrial
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans		2,438
Fair Value, Nonrecurring | Commercial and Industrial
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	15,548	25,738
Fair Value, Nonrecurring | Owner Occupied CRE
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	3,980	3,980
Fair Value, Nonrecurring | 1-4 Family Residential, OREO
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	11,421
Fair Value, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0	0
Fair Value, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Consumer and Other
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0	0
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 | 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	0
Fair Value, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Owner Occupied CRE
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0	0
Fair Value, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | 1-4 Family Residential, OREO
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0
Fair Value, Nonrecurring | Significant Other Observable Inputs (Level 2)
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0	0
Fair Value, Nonrecurring | Significant Other Observable Inputs (Level 2) | Consumer and Other
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0	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 Other Observable Inputs (Level 2) | Commercial and Industrial
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0	0
Fair Value, Nonrecurring | Significant Other Observable Inputs (Level 2) | Owner Occupied CRE
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0	0
Fair Value, Nonrecurring | Significant Other Observable Inputs (Level 2) | 1-4 Family Residential, OREO
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	0
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	22,526	39,656
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3) | Consumer and Other
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	2,998	7,500
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3) | Commercial and Industrial
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans		2,438
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3) | Commercial and Industrial
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	15,548	25,738
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3) | Owner Occupied CRE
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	3,980	3,980
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3) | 1-4 Family Residential, OREO
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	11,421
Fair Value, Nonrecurring | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Consumer and Other | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	2,998	$ 7,500
Impaired Loans, Measurement Input		(46.00%)
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	14,733	$ 2,438
Impaired Loans, Measurement Input		(46.00%)
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		$ 24,791
Impaired Loans, Measurement Input		(46.00%)
Fair Value, Nonrecurring | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Commercial and Industrial, Loan 2 | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans		$ 799
Impaired Loans, Measurement Input		(21.00%)
Fair Value, Nonrecurring | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Owner Occupied CRE | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	3,980	$ 3,980
Impaired Loans, Measurement Input		(46.00%)
Fair Value, Nonrecurring | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | 1-4 Family Residential, OREO | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	11,421
Fair Value, Nonrecurring | Measurement Input Loss Given Default | Significant Unobservable Inputs (Level 3) | Commercial and Industrial | Sales comparison, Market approach - guideline transaction method
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans		$ 148
Fair Value, Nonrecurring | Measurement Input Loss Given Default | Significant Unobservable Inputs (Level 3) | Commercial and Industrial, Loan 2 | Sales comparison, Market approach - guideline transaction method
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans	$ 815
Fair Value, Nonrecurring | Minimum | Loss given default | Significant Unobservable Inputs (Level 3) | Consumer and Other | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	(6.00%)
Fair Value, Nonrecurring | Minimum | Loss given default | Significant Unobservable Inputs (Level 3) | 1-4 Family Residential, OREO | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	(5.00%)
Fair Value, Nonrecurring | Minimum | 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, Measurement Input	2%
Fair Value, Nonrecurring | Minimum | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Commercial and Industrial, Loan 2 | Sales comparison, Market approach - guideline transaction method
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	7%
Fair Value, Nonrecurring | Minimum | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Owner Occupied CRE | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	(2.00%)	8%
Fair Value, Nonrecurring | Minimum | Measurement Input Loss Given Default | Significant Unobservable Inputs (Level 3) | Commercial and Industrial | Sales comparison, Market approach - guideline transaction method
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input		(14.00%)
Fair Value, Nonrecurring | Maximum | Loss given default | Significant Unobservable Inputs (Level 3) | Consumer and Other | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	2%
Fair Value, Nonrecurring | Maximum | Loss given default | Significant Unobservable Inputs (Level 3) | 1-4 Family Residential, OREO | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	5%
Fair Value, Nonrecurring | Maximum | 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, Measurement Input	4%
Fair Value, Nonrecurring | Maximum | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Owner Occupied CRE | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	(4.00%)
Fair Value, Nonrecurring | Maximum | Measurement Input Loss Given Default | Significant Unobservable Inputs (Level 3) | Commercial and Industrial | Sales comparison, Market approach - guideline transaction method
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input		(62.00%)
Fair Value, Nonrecurring | Weighted Average | Loss given default | Significant Unobservable Inputs (Level 3) | Consumer and Other | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	4%
Fair Value, Nonrecurring | Weighted Average | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Consumer and Other | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input		8%
Fair Value, Nonrecurring | Weighted Average | 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, Measurement Input	5%	8%
Fair Value, Nonrecurring | Weighted Average | 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, Measurement Input		8%
Fair Value, Nonrecurring | Weighted Average | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Commercial and Industrial, Loan 2 | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input		11%
Fair Value, Nonrecurring | Weighted Average | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Commercial and Industrial, Loan 2 | Sales comparison, Market approach - guideline transaction method
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	7%
Fair Value, Nonrecurring | Weighted Average | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | Owner Occupied CRE | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input	6%
Fair Value, Nonrecurring | Weighted Average | Measurement Input Loss Given Default | Significant Unobservable Inputs (Level 3) | Commercial and Industrial | Sales comparison, Market approach - guideline transaction method
Summary of assets measured on a recurring and nonrecurring basis
Impaired Loans, Measurement Input		20%

FAIR VALUE - Summary of carryin

FAIR VALUE - Summary of carrying amounts and estimated fair values for financial instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Assets:
Cash and cash equivalents	$ 245,799	$ 254,442	$ 297,568	$ 196,512
Held-to-maturity securities, net of ACL	71,067	66,617
Total	2,456,063	2,530,915
Accrued interest receivable	11,339	11,428
Liabilities:
FHLB borrowings – fixed rate	191,505	125,711
Subordinated notes	52,451	52,340
Accrued interest payable	2,243	3,793
Carrying Amount
Assets:
Cash and cash equivalents	245,799	254,442
Held-to-maturity securities, net of ACL	78,927	74,102
Total	2,418,554	2,493,258
Accrued interest receivable	11,339	11,428
Liabilities:
Term deposits	519,597	496,452
Non-term deposits	1,891,295	2,032,587
FHLB borrowings – fixed rate	128,712	41,175
FHLB borrowings – floating rate	50,000	50,000
Federal Reserve borrowings – fixed rate	12,793	34,536
Accrued interest payable	2,243	3,793
Subordinated Notes | Carrying Amount
Liabilities:
Subordinated notes	52,451	52,340
Quoted Prices in Active Markets for Identical Assets (Level 1) | Estimate of Fair Value Measurement
Assets:
Cash and cash equivalents	245,799	254,442
Held-to-maturity securities, net of ACL	248	242
Accrued interest receivable	11,339	11,428
Liabilities:
Term deposits	463,850	414,613
Non-term deposits	1,891,295	2,032,587
Federal Reserve borrowings – fixed rate	2,793	3,539
Accrued interest payable	2,243	3,793
Significant Other Observable Inputs (Level 2) | Estimate of Fair Value Measurement
Assets:
Held-to-maturity securities, net of ACL	62,850	58,231
Liabilities:
FHLB borrowings – fixed rate	128,752	41,372
FHLB borrowings – floating rate	49,054	49,986
Federal Reserve borrowings – fixed rate	9,947	30,936
Significant Unobservable Inputs (Level 3) | Estimate of Fair Value Measurement
Assets:
Held-to-maturity securities, net of ACL	7,969	8,144
Total	2,323,908	2,395,468
Liabilities:
Term deposits	55,425	82,564
Significant Unobservable Inputs (Level 3) | Subordinated Notes | Estimate of Fair Value Measurement
Liabilities:
Subordinated notes	$ 46,621	$ 48,228

DERIVATIVES - Narrative (Detail

DERIVATIVES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Interest income	$ 200	$ 100	$ 400	$ 200
Not Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	44,144		44,144		$ 30,325
Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	50,000		50,000		50,000
Interest Rate Swap | Not Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	$ 44,144		$ 44,144		$ 30,325

DERIVATIVES - Schedule of Deriv

DERIVATIVES - Schedule of Derivatives by Balance Sheet Location (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fair Value
IRLC, net	$ 1,305	$ 763
Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	50,000	50,000
Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	0	0
Fair Value
Total included in other liabilities	0	0
Designated as Hedging Instrument | Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	50,000	50,000
Fair Value
IRLC, net	611	77
Not Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	44,144	30,325
Fair Value
Total included in other liabilities	730	740
Not Designated as Hedging Instrument | Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	44,144	30,325
Fair Value
IRLC, net	$ 694	$ 686

DERIVATIVES - Derivative Reclas

DERIVATIVES - Derivative Reclassified into Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized Gain (Loss) Recorded in OCI on Derivative	$ 40	$ 952	$ 534	$ 684
Interest Rate Swap | Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized Gain (Loss) Recorded in OCI on Derivative	31	787	405	519
Interest Rate Swap | 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	0	0	0
Amount of Gain (Loss) Reclassified from OCI into Income	$ 0	$ 0	$ 0	$ 0

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Income Statement
Total interest income	$ 38,054	$ 36,372	$ 76,452	$ 71,084
Total interest expense	22,276	17,937	44,604	33,076
Provision for credit losses	2,334	1,843	2,406	1,533
Net interest income, after provision for credit losses	13,444	16,592	29,442	36,475
Non-interest income	6,972	3,962	14,249	9,768
Total income before non-interest expense	20,416	20,554	43,691	46,243
Depreciation and amortization expense	632	589	1,256	1,183
All other non-interest expense	18,369	17,930	37,441	37,864
Income before income taxes	1,415	2,035	4,994	7,196
Segment reporting
Goodwill	30,400	30,400	30,400	30,400	$ 30,400
Total assets	2,937,555	3,005,646	2,937,555	3,005,646	$ 2,975,462
Wealth Management
Income Statement
Total interest income	37,711	36,142	75,995	70,742
Total interest expense	22,276	17,937	44,604	33,076
Provision for credit losses	2,334	1,843	2,406	1,533
Net interest income, after provision for credit losses	13,101	16,362	28,985	36,133
Non-interest income	5,141	3,167	11,147	7,940
Total income before non-interest expense	18,242	19,529	40,132	44,073
Depreciation and amortization expense	623	580	1,239	1,166
All other non-interest expense	16,974	16,520	34,851	34,723
Income before income taxes	645	2,429	4,042	8,184
Segment reporting
Goodwill	30,400	30,400	30,400	30,400
Total assets	2,908,654	2,983,814	2,908,654	2,983,814
Mortgage
Income Statement
Total interest income	343	230	457	342
Net interest income, after provision for credit losses	343	230	457	342
Non-interest income	1,831	795	3,102	1,828
Total income before non-interest expense	2,174	1,025	3,559	2,170
Depreciation and amortization expense	9	9	17	17
All other non-interest expense	1,395	1,410	2,590	3,141
Income before income taxes	770	(394)	952	(988)
Segment reporting
Total assets	$ 28,901	$ 21,832	$ 28,901	$ 21,832

LOW-INCOME HOUSING TAX CREDIT_2

LOW-INCOME HOUSING TAX CREDIT INVESTMENT (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Jun. 26, 2023
Schedule of Investments [Line Items]
Unfunded commitments	$ 4,500,000		$ 4,500,000		$ 4,900,000
Amortization expense	200,000
Tax credits and other benefits	200,000	$ 100,000	400,000	$ 200,000
Impairment losses	0			0
Income Tax Expense (Benefit).
Schedule of Investments [Line Items]
Amortization expense	200,000	$ 100,000	400,000	$ 100,000
Other Assets
Schedule of Investments [Line Items]
Investment balance	$ 3,100,000		$ 3,100,000			$ 3,000,000

REGULATORY CAPITAL MATTERS (Det

REGULATORY CAPITAL MATTERS (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2024 USD ($)	Jun. 30, 2024 USD ($) item	Dec. 31, 2023 USD ($)
REGULATORY CAPITAL MATTERS
Capital injection	$ 0
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
Tier 1 capital to risk-weighted assets
Actual Amount		$ 220,558	$ 218,150
Actual Ratio (as a percent)		0.0992	0.0940
Required for Capital Adequacy Purposes Ratio (as a percent)		0.085
Common Equity Tier 1 (CET 1) to risk-weighted assets
Actual Amount		$ 220,558	$ 218,150
Actual Ratio (as a percent)		9.92%	9.40%
Total capital to risk-weighted assets
Actual Amount		$ 298,775	$ 292,151
Actual Ratio (as a percent)		0.1344	0.1259
Required for Capital Adequacy Purposes Ratio (as a percent)		0.105
Tier 1 capital to average assets
Actual Amount		$ 220,558	$ 218,150
Actual Ratio (as a percent)		0.0791	0.0777
Banking Regulations, Retained Earnings (Accumulated Deficit)		$ 107,600
Bank
Tier 1 capital to risk-weighted assets
Actual Amount		$ 249,300	$ 244,390
Actual Ratio (as a percent)		0.1122	0.1054
Required for Capital Adequacy Purposes Amount		$ 133,374	$ 139,126
Required for Capital Adequacy Purposes Ratio (as a percent)		0.060	0.060
To be Well Capitalized Under Prompt Corrective Action Regulations Amount		$ 177,832	$ 185,502
To be Well Capitalized Under Prompt Corrective Action Regulations Ratio (as a percent)		0.080	0.080
Common Equity Tier 1 (CET 1) to risk-weighted assets
Actual Amount		$ 249,300	$ 244,390
Actual Ratio (as a percent)		11.22%	10.54%
Required for Capital Adequacy Purposes Amount		$ 100,030	$ 104,345
Required for Capital Adequacy Purposes Ratio (as a percent)		4.50%	4.50%
To be Well Capitalized Under Prompt Corrective Action Regulations Amount		$ 144,488	$ 150,720
To be Well Capitalized Under Prompt Corrective Action Regulations Ratio (as a percent)		6.50%	6.50%
Total capital to risk-weighted assets
Actual Amount		$ 274,517	$ 265,391
Actual Ratio (as a percent)		0.1235	0.1145
Required for Capital Adequacy Purposes Amount		$ 177,832	$ 185,502
Required for Capital Adequacy Purposes Ratio (as a percent)		0.080	0.080
To be Well Capitalized Under Prompt Corrective Action Regulations Amount		$ 222,290	$ 231,877
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		$ 249,300	$ 244,390
Actual Ratio (as a percent)		0.0895	0.0871
Required for Capital Adequacy Purposes Amount		$ 111,439	$ 112,244
Required for Capital Adequacy Purposes Ratio (as a percent)		0.040	0.040
To be Well Capitalized Under Prompt Corrective Action Regulations Amount		$ 139,299	$ 140,306
Banking Regulation, Tier One Leverage Capital Ratio, Well Capitalized, Minimum		0.050	0.050