First Western Financial (MYFW) 10-Q 1 Nov 24 2024 Q3 Quarterly report Financial data

COVER PAGE

COVER PAGE - shares	9 Months Ended
	Sep. 30, 2024	Oct. 30, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 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		9,664,101
Entity Central Index Key	0001327607
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Cash and cash equivalents:
Cash and due from banks	$ 18,979	$ 7,284
Interest-bearing deposits in other financial institutions	257,243	247,158
Total cash and cash equivalents	276,222	254,442
Held-to-maturity debt securities, net of allowance for credit losses of $71 and $71, (fair value of $70,826 and $66,617), respectively	76,745	74,102
Correspondent bank stock, at cost	5,746	7,155
Mortgage loans held for sale, at fair value	12,324	7,254
Loans held at fair value	473	0
Total	2,383,199	2,530,915
Allowance for credit losses	(18,796)	(23,931)
Total, net	2,364,403	2,506,984
Premises and equipment, net	24,350	25,256
Accrued interest receivable	10,455	11,428
Accounts receivable	4,864	5,095
Other receivables	10,397	4,467
Other real estate owned, net	37,036	0
Goodwill and other intangible assets, net	31,684	31,854
Deferred tax assets, net	4,075	6,407
Company-owned life insurance	16,849	16,530
Other assets	36,325	24,488
Total assets	2,911,948	2,975,462
Deposits:
Noninterest-bearing	473,576	482,579
Interest-bearing	2,029,478	2,046,460
Total deposits	2,503,054	2,529,039
Borrowings:
Federal Home Loan Bank and Federal Reserve borrowings	62,373	125,711
Subordinated notes	52,508	52,340
Accrued interest payable	3,339	3,793
Other liabilities	41,843	21,841
Total liabilities	2,663,117	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; 9,664,101 and 9,581,183 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	0	0
Additional paid-in capital	193,274	192,894
Retained earnings	56,767	51,042
Accumulated other comprehensive loss	(1,210)	(1,198)
Total shareholders’ equity	248,831	242,738
Total liabilities and shareholders’ equity	$ 2,911,948	$ 2,975,462

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 71	$ 71
Fair Value	70,826	66,617
Loans accounted for under the fair value option	$ 8,646	$ 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	9,664,101	9,581,183
Common Stock, shares outstanding	9,664,101	9,581,183

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest and dividend income:
Loans, including fees	$ 35,353	$ 34,141	$ 105,767	$ 99,804
Loans accounted for under the fair value option	141	300	518	1,078
Investment securities	708	607	1,962	1,863
Interest-bearing deposits in other financial institutions	1,754	1,292	5,961	4,361
Dividends, restricted stock	134	141	334	459
Total interest and dividend income	38,090	36,481	114,542	107,565
Interest expense:
Deposits	21,150	17,467	62,620	46,423
Other borrowed funds	1,372	2,248	4,506	6,368
Total interest expense	22,522	19,715	67,126	52,791
Net interest income	15,568	16,766	47,416	54,774
Less: Provision for credit losses	501	329	2,907	1,862
Net interest income, after provision for credit losses	15,067	16,437	44,509	52,912
Non-interest income:
Trust and investment management fees	4,728	4,846	14,533	14,083
Net gain on mortgage loans	1,451	654	4,535	2,447
Net gain (loss) on loans held for sale	0	0	117	(178)
Bank fees	392	427	1,610	1,610
Risk management and insurance fees	367	145	525	375
Income on company-owned life insurance	108	96	319	277
Net loss on loans accounted for under the fair value option	(233)	(252)	(850)	(1,919)
Unrealized gain (loss) recognized on equity securities	24	(19)	16	(20)
Other	135	202	416	(808)
Total non-interest income	6,972	6,099	21,221	15,867
Total income before non-interest expense	22,039	22,536	65,730	68,779
Non-interest expense:
Salaries and employee benefits	11,439	10,968	33,803	35,214
Occupancy and equipment	2,126	1,807	6,182	5,660
Professional services	1,893	1,867	6,130	5,648
Technology and information systems	1,045	906	3,097	2,569
Data processing	1,101	1,159	3,150	3,350
Marketing	374	355	811	1,125
Amortization of other intangible assets	57	62	170	188
Other	1,333	1,190	4,722	3,607
Total non-interest expense	19,368	18,314	58,065	57,361
Income before income taxes	2,671	4,222	7,665	11,418
Income tax expense	537	1,104	1,940	2,974
Net income available to common shareholders	$ 2,134	$ 3,118	$ 5,725	$ 8,444
Earnings per common share:
Basic (in USD per share)	$ 0.22	$ 0.33	$ 0.59	$ 0.89
Diluted (in USD per share)	$ 0.22	$ 0.32	$ 0.59	$ 0.87

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 2,134	$ 3,118	$ 5,725	$ 8,444
Other comprehensive (loss) income items:
Amortization of net unrealized loss for the reclassification of available-for-sale securities transferred to held-to-maturity included in interest income	98	86	288	266
Income tax effect	(24)	(21)	(70)	(72)
Unrealized (loss) gain on cash flow hedge	(837)	299	(303)	983
Income tax effect	202	(73)	73	(238)
Total other comprehensive (loss) income items	(561)	291	(12)	939
Comprehensive income	$ 1,573	$ 3,409	$ 5,713	$ 9,383

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 Jun. 30, 2023		242,242						191,968		51,143				(869)
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		8,444								8,444
Other comprehensive income (loss), net of tax and reclassification		939												939
Dissolution Of Business	[1]	0						751		(751)
Settlement of share awards (in shares)						52,509
Settlement of share awards		(361)						(361)
Options exercised (in shares)						12,260
Options exercised		245						245
Stock-based compensation		1,444						1,444
Balance at Ending at Sep. 30, 2023		246,256						192,573		54,261				(578)
Increase (Decrease) in Stockholders' Equity
Shares, Outstanding						9,545,071
Balance at Beginning at Jun. 30, 2023		242,242						191,968		51,143				(869)
Increase (Decrease) in Stockholders' Equity
Net income		3,118								3,118
Other comprehensive income (loss), net of tax and reclassification		291												291
Settlement of share awards (in shares)						8,638
Settlement of share awards		(78)						(78)
Options exercised (in shares)						6,500
Options exercised		130						130
Stock-based compensation		553						553
Balance at Ending at Sep. 30, 2023		$ 246,256						192,573		54,261				(578)
Increase (Decrease) in Stockholders' Equity
Shares, Outstanding						9,560,209
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		5,725								5,725
Other comprehensive income (loss), net of tax and reclassification		(12)												(12)
Repurchase of common stock		$ (89)
Repurchase of common stock (in shares)		(5,501)
Settlement of share awards (in shares)						88,419
Settlement of share awards		$ (680)						(680)
Stock-based compensation		$ 1,149						1,149
Common Stock, Shares, Outstanding, Ending Balance at Sep. 30, 2024		9,664,101				9,664,101
Balance at Ending at Sep. 30, 2024		$ 248,831						193,274		56,767				(1,210)
Increase (Decrease) in Stockholders' Equity
Shares, Outstanding						9,660,548
Balance at Beginning at Jun. 30, 2024		246,875						192,891		54,633				(649)
Increase (Decrease) in Stockholders' Equity
Net income		2,134								2,134
Other comprehensive income (loss), net of tax and reclassification		(561)												(561)
Repurchase of common stock		$ (89)
Repurchase of common stock (in shares)		(5,501)
Settlement of share awards (in shares)						9,054
Settlement of share awards		$ (46)						(46)
Stock-based compensation		$ 518						518
Common Stock, Shares, Outstanding, Ending Balance at Sep. 30, 2024		9,664,101				9,664,101
Balance at Ending at Sep. 30, 2024		$ 248,831						$ 193,274		$ 56,767				$ (1,210)
Increase (Decrease) in Stockholders' Equity
Shares, Outstanding						9,664,101
[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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities
Net income	$ 5,725	$ 8,444
Adjustments to reconcile net income to net cash from operating activities:
Net amortization of investment securities	(60)	(12)
Stock dividends received on correspondent bank stock	(334)	(459)
Provision for credit losses	2,907	1,862
Net gain (loss) on loans held for sale	(117)	178
Net gain on mortgage loans	(4,535)	(2,447)
Origination of mortgage loans held for sale	(270,136)	(217,774)
Proceeds from mortgage loans	268,733	216,913
Depreciation and amortization	1,909	1,748
Net amortization of purchase accounting adjustments	204	555
Deferred income tax (benefit) expense	(3,187)	155
Increase in cash surrender value of company-owned life insurance	(319)	(277)
Stock-based compensation	1,149	1,444
Change in fair value of equity securities	(16)	20
Change in fair value of loans accounted for under the fair value option	850	1,919
Change in fair value of loans held for sale	0	(269)
Net changes in operating assets and liabilities:
Change in accounts receivable	310	(227)
Change in accrued interest receivable and other assets	(980)	50
Change in accrued interest payable and other liabilities	1,765	(1,757)
Net cash used in operating activities	3,868	10,066
Activity in held-to-maturity securities:
Maturities, prepayments, and calls	6,488	5,717
Purchases	(8,783)	0
Purchases of correspondent bank stock	(6,866)	(23,727)
Redemption of correspondent bank stock	8,609	19,991
Contributions to low-income housing tax credit investments	(537)	(1,140)
Loan and note receivable originations and principal collections, net	106,458	(101,180)
Purchases of premises and equipment	(835)	(1,890)
Proceeds from loans held for sale previously classified as loans held for investment	3,470	40,602
Purchases of loans	0	(1,162)
Net cash provided by (used in) investing activities	108,004	(62,789)
Cash flows from financing activities
Net change in deposits	(25,985)	14,767
Payments to Federal Home Loan Bank borrowings	(483,624)	(1,262,893)
Proceeds from Federal Home Loan Bank borrowings	442,449	1,306,462
Payments to Federal Reserve borrowings	(82,296)	(292,059)
Proceeds from Federal Reserve borrowings	60,133	361,534
Repurchase of common stock	(89)	0
Proceeds from the exercise of stock options	0	245
Cash paid for withholding taxes on share-based awards	(680)	(361)
Net cash (used in) provided by financing activities	(90,092)	127,695
Net change in cash and cash equivalents	21,780	74,972
Cash and cash equivalents, beginning of year	254,442	196,512
Cash and cash equivalents, end of period	276,222	271,484
Supplemental cash flow information:
Interest paid on deposits and borrowed funds	67,580	50,713
Income tax payment	93	2,935
Cash paid for lease liabilities	2,617	2,370
Supplemental noncash disclosures:
Transfer of loans held for investment to loans held for sale	3,722	39,221
CECL adoption	0	5,319
RSI dissolution	0	751
Lease right-of-use-asset obtained in exchange for lease liabilities	11,882	1,704
Real Estate Owned, Transfer to Real Estate Owned	$ 27,390	$ 0

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 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, Loveland, and Vail Valley), Arizona (Phoenix and Scottsdale), California (Century City), Montana (Bozeman), and Wyoming (Jackson, Pinedale, Rock Springs and Cheyenne). 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 nine months ended September 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, Loveland, Boulder, and Vail, Colorado; Phoenix and Scottsdale, Arizona; Bozeman, Montana; and Jackson, Cheyenne, Pinedale, and Rock Springs, Wyoming. The Company does not believe it has significant concentrations in any one industry or customer. As of September 30, 2024 and December 31, 2023, 78.4% 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 uncollectability 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. Modifications : On January 1, 2023, the Company adopted FASB ASU 2022-02, Financial Instruments - Credit Losses, Troubled Debt Restructurings and Vintage Disclosures, which eliminated the accounting guidance for troubled debt restructurings (“TDRs”) by creditors in Accounting Standard Codification(“ASC”) Subtopic 310-40, and enhanced the disclosure requirements for certain loan refinancing and restructures by creditors when a borrower is experiencing financial difficulty. The company identifies modifications to borrowers experiencing financial difficulty as a loan that has been modified for the borrower that is experiencing financial difficulties. The Company considers some of the indicators that a borrower is experiencing financial difficulty to be: currently in payment default on any of their debt, declaring bankruptcy, going concern, and other indicators of inability to meet obligations. This list does not include all potential indicators of a borrower’s financial difficulties. The allowance for credit losses on loans that are considered modifications to borrowers experiencing financial difficulty are measured using the same method as all other loans held for investment. Prior to the adoption of this guidance, restructured loans were considered to be a TDR if the creditor, for economic or legal reasons related to the debtor’s financial difficulties, grants a concession to the debtor that it would have not otherwise considered. The allowance for credit losses on a TDR were measured using the same method as all other loans held for investment. 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 Loans Held for Sale : Mortgage loans held for sale generally consist of long-term, fixed rate, conforming, single-family residential real estate loans intended to be sold on the secondary market. Mortgage loans held for sale are recorded at fair value and are typically sold with servicing rights released. Changes in the fair values of mortgage loans held for sale are included in the Net gain on mortgage loans line of the Condensed Consolidated Statements of Income. Fair value elections are made at the time of origination based on the Company’s fair value election policy. 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. Other Real Estate Owned (“OREO”) : Property acquired by foreclosure or deed-in-lieu of foreclosure is initially recorded at fair value less estimated selling cost at acquisition date, establishing a new cost basis. The Company is considered to have received physical possession of real estate property collateralizing a loan upon the occurrence of either the Company obtaining legal title to the property or the borrower conveying all interest in the property through a deed-in-lieu or similar agreement. Fair value is determined as the amount that could be reasonably expected in a current sale between a willing buyer and a willing seller in an orderly transaction between market participants at the measurement date. Subsequent to the initial acquisition, if the fair value of the asset, less estimated selling cost, is less than the cost of the property, a loss is recognized within non-interest expense and the asset carrying value is reduced. Gain or loss on disposition of OREO is recorded in non-interest income. In determining the fair value of the properties on the date of transfer and any subsequent estimated losses of net realizable value, the fair value of other real estate acquired by foreclosure or deed-in-lieu of foreclosure is determined primarily based upon appraisal or evaluation of the underlying property value. 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 nine months ended September 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 nine months ended September 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. 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

INVESTMENT SECURITIES	9 Months Ended
	Sep. 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): September 30, 2024 Amortized Gross Gross Fair Allowance for Debt securities held-to-maturity: U.S. Treasury debt $ 246 $ 2 $ — $ 248 $ — Corporate bonds 23,654 — (2,986) 20,668 (71) Government National Mortgage Association ("GNMA") mortgage-backed securities ("MBS") – residential 31,605 28 (2,437) 29,196 — Federal National Mortgage Association ("FNMA") MBS – residential 12,507 112 (345) 12,274 — Government collateralized mortgage obligations ("GMO") and MBS – commercial 5,205 10 (245) 4,970 — Corporate collateralized mortgage obligations ("CMO") and MBS 3,599 — (129) 3,470 — Total debt securities held-to-maturity $ 76,816 $ 152 $ (6,142) $ 70,826 $ (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 September 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. September 30, 2024 Amortized Fair Due within one year $ — $ — Due between one year and five years 4,312 3,970 Due between five years and ten years 19,407 16,781 Due after ten years 181 165 Securities (CMO and MBS) 52,916 49,910 Total $ 76,816 $ 70,826 In 2022, the Company committed $6.0 million in total to two bank technology funds. During the nine months ended September 30, 2024, the Company made $0.3 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 the partnerships and received $0.1 million of returns on investment. As of September 30, 2024 and December 31, 2023, the Company held a balance of $2.3 million and $2.0 million, respectively, which is included in Other assets in the accompanying Condensed Consolidated Balance Sheets. The Company may be obligated to invest up to an additional $3.7 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 nine months ended September 30, 2024. During the year ended December 31, 2023, the Company made $0.2 million of contributions to the SBIC fund. As of September 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 September 30, 2024, securities with market values totaling $36.9 million were pledged to secure various public deposits and credit facilities of the Company, including $9.5 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 September 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 $0.5 million and $0.4 million as of September 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: Three Months Ended September 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 $ — Nine Months Ended September 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 September 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	9 Months Ended
	Sep. 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) September 30, December 31, Cash, Securities, and Other $ 119,284 $ 139,947 Consumer and Other 12,193 27,028 Construction and Development 300,270 345,516 1-4 Family Residential 922,725 927,965 Non-Owner Occupied CRE 605,323 543,692 Owner Occupied CRE 174,928 195,861 Commercial and Industrial 239,830 337,180 Total 2,374,553 2,517,189 Allowance for credit losses (18,796) (23,931) Total, net $ 2,355,757 $ 2,493,258 Loans accounted for under the fair value option (1) 8,646 13,726 Loans, net $ 2,364,403 $ 2,506,984 ______________________________________ (1) Includes $8.9 million and $14.1 million of unpaid principal balance of loans held for investment measured at fair value as of September 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 September 30, 2024 and December 31, 2023, total loans held for investment included $172.6 million and $208.2 million, respectively, of performing loans purchased through mergers or acquisitions. As of September 30, 2024, the Cash, Securities, and Other portion of the loan portfolio included $2.6 million of SBA Paycheck Protection Program (“PPP”) loans, or 2.1% 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 September 30, 2024, the Company’s Commercial and Industrial loans included one Main Street Lending Program (“MSLP”) loan with the net carrying amount of $2.0 million, or 0.8% of the total catego ry. This 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): September 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 $ 117,580 $ 119,284 $ — $ 119,284 Consumer and Other 2 2 — 4 12,189 12,193 8,646 20,839 Construction and Development — — — — 300,270 300,270 — 300,270 1-4 Family Residential 3 — 1,115 1,118 921,607 922,725 — 922,725 Non-Owner Occupied CRE — — — — 605,323 605,323 — 605,323 Owner Occupied CRE — — — — 174,928 174,928 — 174,928 Commercial and Industrial 2,020 10,272 790 13,082 226,748 239,830 — 239,830 Total $ 2,025 $ 10,274 $ 3,609 $ 15,908 $ 2,358,645 $ 2,374,553 $ 8,646 $ 2,383,199 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 September 30, 2024 of the loans modified to borrowers experiencing financial difficulty disaggregated by class of financing receivable and type of concession granted during the nine months ended September 30, 2024. For the three months ended September 30, 2024, there were no loan modifications made to borrowers experiencing financial difficulty. For the three and nine months ended September 30, 2023, the Company made protective advances of $0.0 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 $ — $ — $ 978 $ — $ — 0.4 % Total $ — $ — $ 978 $ — $ — The following table presents the amortized cost basis as of September 30, 2023 of the loans modified to borrowers experiencing financial difficulty disaggregated by class of financing receivable and type of concession granted during the three and nine months ended September 30, 2023. (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 $ — $ — $ — $ 185 $ — 0.1 % Total $ — $ — $ — $ 185 $ — The following tables present the financial effect by type of modification made to borrowers experiencing financial difficulty during the periods noted: Three Months Ended September 30, 2024 Nine Months Ended September 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 Three Months Ended September 30, 2023 Nine Months Ended September 30, 2023 (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 $185 — 2.8 years $185 — 2.8 years There were no loans that experienced a default during the three and nine months ended September 30, 2024, subsequent to being granted a modification in the preceding twelve months. There were no loans that experienced a default during the three and nine months ended September 30, 2023, subsequent to being granted a modification in the preceding twelve months. 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 September 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 — — — Construction and Development — — — 1-4 Family Residential 1,468 1,468 — Non-Owner Occupied CRE — — — Owner Occupied CRE — — — Commercial and Industrial 11,063 11,242 — Total $ 14,235 $ 14,414 $ — (1) As of September 30, 2024, the Company had an allowance of $36 thousand on non-accrual 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 (2) 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 nine months ended September 30, 2024. The Company recognized an immaterial amount and $0.2 million of interest income on non-accrual loans during the three and nine months ended September 30, 2023, respectively. 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 September 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 1,468 — — 1,468 Non-Owner Occupied CRE — — — — Owner Occupied CRE — — — — Commercial and Industrial — — 12,220 12,220 Total $ 1,468 $ 1,704 $ 12,220 $ 15,392 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. During the third quarter of 2024, the Company recorded an additional $25.6 million of OREO related to a third foreclosed property within the same loan relationship. As of September 30, 2024, these OREO properties had a carrying amount of $37.0 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 September 30, 2024 and December 31, 2023 was $9.7 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 collectability 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 nine months ended September 30, 2024. As such, the $1.6 million release of provision on pooled loans for the nine months ended September 30, 2024 was predominately due to net pay downs in the loan portfolio. The allowance for credit losses on individually analyzed loans was $0.3 million and $3.8 million as of September 30, 2024 and December 31, 2023, respectively. This $3.5 million release of provision on individually analyzed loans for the nine months ended September 30, 2024 was primarily due to the migration of one loan relationship out of non-performing loans and into OREO, pay downs, charge-offs, and the sale of a non-performing loan. 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 September 30, 2024: Beginning balance $ 375 $ 75 $ 7,596 $ 4,310 $ 2,203 $ 973 $ 11,787 $ 27,319 (Release) provision for credit losses 26 62 (2,262) 1,014 2,139 (282) 99 796 Charge-offs — (4) — — — — (9,336) (9,340) Recoveries — 4 — 1 — — 16 21 Ending balance $ 401 $ 137 $ 5,334 $ 5,325 $ 4,342 $ 691 $ 2,566 $ 18,796 Changes in allowance for credit losses for the nine months ended September 30, 2024: Beginning balance $ 961 $ 124 $ 7,945 $ 4,370 $ 2,325 $ 1,034 $ 7,172 $ 23,931 (Release) provision for credit losses (560) 16 (2,611) 948 2,017 (343) 4,708 4,175 Charge-offs — (30) — — — — (9,336) (9,366) Recoveries — 27 — 7 — — 22 56 Ending balance $ 401 $ 137 $ 5,334 $ 5,325 $ 4,342 $ 691 $ 2,566 $ 18,796 (dollars in thousands) Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for credit losses for the three months ended September 30, 2023: Beginning balance $ 1,311 $ 137 $ 7,496 $ 3,579 $ 2,495 $ 1,182 $ 5,844 $ 22,044 (Release) provision for credit losses (185) (15) 405 38 (240) (172) 1,490 1,321 Charge-offs — (12) — — — — (186) (198) Recoveries — 4 — 3 — — 1 8 Ending balance $ 1,126 $ 114 $ 7,901 $ 3,620 $ 2,255 $ 1,010 $ 7,149 $ 23,175 Changes in allowance for credit losses for the nine months ended September 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 (265) (160) 1,195 116 (546) (396) 2,781 2,725 Charge-offs — (42) — — — — (186) (228) Recoveries — 19 — 3 — — 3 25 Ending balance $ 1,126 $ 114 $ 7,901 $ 3,620 $ 2,255 $ 1,010 $ 7,149 $ 23,175 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 present the amortized cost basis of loans by credit quality indicator, by class of financing receivable, and year of origination for term loans as of September 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 September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Cash, Securities, and Other Pass $ 12,252 $ 6,158 $ 3,426 $ 13,708 $ 4,914 $ 13,859 $ 63,263 $ 117,580 Special mention — — — — — — — — Substandard — — — — — — 1,704 1,704 Doubtful — — — — — — — — Total Cash, Securities, and Other $ 12,252 $ 6,158 $ 3,426 $ 13,708 $ 4,914 $ 13,859 $ 64,967 $ 119,284 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer and Other Pass — 19 1,584 369 425 572 9,175 12,144 Special mention — — — — — — — — Substandard — — — — — — 49 49 Doubtful — — — — — — — — Not rated (1) — — 7,302 1,206 82 56 — 8,646 Total Consumer and Other $ — $ 19 $ 8,886 $ 1,575 $ 507 $ 628 $ 9,224 $ 20,839 Current year-to-date gross charge-offs $ — $ 1 $ — $ — $ 10 $ 19 $ — $ 30 Construction and Development Pass $ 36,075 $ 53,010 $ 195,294 $ 1,028 $ 9,396 $ — $ 1,182 $ 295,985 Special mention — — — — — — — — Substandard 469 3,816 — — — — — 4,285 Doubtful — — — — — — — — Total Construction and Development $ 36,544 $ 56,826 $ 195,294 $ 1,028 $ 9,396 $ — $ 1,182 $ 300,270 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — 1-4 Family Residential Pass $ 51,354 $ 92,037 $ 352,962 $ 128,314 $ 105,056 $ 64,567 $ 126,414 $ 920,704 Special mention — — — — — — — — Substandard 353 553 — 1,115 — — — 2,021 Doubtful — — — — — — — — Total 1-4 Family Residential $ 51,707 $ 92,590 $ 352,962 $ 129,429 $ 105,056 $ 64,567 $ 126,414 $ 922,725 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Pass $ 27,294 $ 42,585 $ 253,600 $ 118,008 $ 68,869 $ 58,261 $ 31,312 $ 599,929 Special mention — — — — 4,898 — — 4,898 Substandard — — — — — — 496 496 Doubtful — — — — — — — — Total Non-Owner Occupied CRE $ 27,294 $ 42,585 $ 253,600 $ 118,008 $ 73,767 $ 58,261 $ 31,808 $ 605,323 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Owner Occupied CRE Pass $ 2,212 $ 3,158 $ 43,983 $ 42,252 $ 31,333 $ 48,252 $ 2,337 $ 173,527 Special mention — — — — — — — — Substandard — — 1,401 — — — — 1,401 Doubtful — — — — — — — — Total Owner Occupied CRE $ 2,212 $ 3,158 $ 45,384 $ 42,252 $ 31,333 $ 48,252 $ 2,337 $ 174,928 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Commercial and Industrial Pass $ 19,145 $ 13,882 $ 46,981 $ 11,703 $ 10,516 $ 23,408 $ 97,992 $ 223,627 Special mention — — — — — — 484 484 Substandard 978 179 2,821 — — 11,062 679 15,719 Doubtful — — — — — — — — Total Commercial and Industrial $ 20,123 $ 14,061 $ 49,802 $ 11,703 $ 10,516 $ 34,470 $ 99,155 $ 239,830 Current year-to-date gross charge-offs $ — $ 298 $ — $ 6,935 $ 2,103 $ — $ — $ 9,336 Total pass $ 148,332 $ 210,849 $ 897,830 $ 315,382 $ 230,509 $ 208,919 $ 331,675 $ 2,343,496 Total special mention — — — — 4,898 — 484 5,382 Total substandard 1,800 4,548 4,222 1,115 — 11,062 2,928 25,675 Total doubtful — — — — — — — — Total not rated — — 7,302 1,206 82 56 — 8,646 Total $ 150,132 $ 215,397 $ 909,354 $ 317,703 $ 235,489 $ 220,037 $ 335,087 $ 2,383,199 (1) Includes loans held for investment measured at fair value as of September 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 $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total 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 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	9 Months Ended
	Sep. 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 September 30, 2024, there has not been any impairment of goodwill identified or recorded. Goodwill totaled $30.4 million as of September 30, 2024 and December 31, 2023.

LEASES

LEASES	9 Months Ended
	Sep. 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) September 30, December 31, Lease Right-of-Use Assets Classification Operating lease right-of-use assets Other assets $ 18,511 $ 8,929 Lease Liabilities Classification Operating lease liabilities Other liabilities $ 21,334 $ 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: September 30, December 31, Weighted-Average Remaining Lease Term Operating leases 9.72 years 4.67 years Weighted-Average Discount Rate Operating leases 4.12 % 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Lease Costs Operating lease cost $ 874 $ 720 $ 2,474 $ 2,239 Variable lease cost 591 453 1,723 1,426 Lease costs, net $ 1,465 $ 1,173 $ 4,197 $ 3,665 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⁾ $ 904 2025 2,935 2026 2,443 2027 3,415 2028 3,115 Thereafter 15,122 Total future minimum lease payments 27,934 Less: imputed interest (6,600) Present value of net future minimum lease payments $ 21,334 ______________________________________ (1) Amount represents the remaining three 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 September 30, 2024 and 2023. The Company recognized $0.2 million and $0.3 million of lease income during the nine months ended September 30, 2024 and 2023, respectively. 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⁾ $ 66 2025 188 2026 144 2027 119 Thereafter — Total undiscounted operating lease income $ 517 ______________________________________ (1) Amount represents the remaining three months of the year.

DEPOSITS

DEPOSITS	9 Months Ended
	Sep. 30, 2024
Deposits [Abstract]
DEPOSITS	DEPOSITS The following presents the Company’s interest-bearing deposits as of the dates noted: (dollars in thousands) September 30, December 31, Money market deposit accounts $ 1,350,619 $ 1,386,149 Time deposits 533,452 496,452 Interest checking accounts 130,255 147,488 Savings accounts 15,152 16,371 Total interest-bearing deposits $ 2,029,478 $ 2,046,460 Aggregate time deposits of $250 or greater $ 87,647 $ 91,038 Overdraft balances classified as loans totaled $0.1 million as of September 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) $ 154,835 2025 336,200 2026 3,530 2027 3,956 2028 34,643 Thereafter 288 Total $ 533,452 ______________________________________ (1) Amount represents the remaining three months of year.

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023 amounted to $1.30 billion and $1.31 billion, respectively. Based on this collateral and the Company’s holdings of FHLB stock, the Company was eligible to borrow an additional $612.1 million as of September 30, 2024. 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 September 30, 2024, the Company has pledged a par value of $10.3 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 maturity, the Company renewed a three-month $50 million FHLB advance on July 1, 2024. The rate for the borrowing is adjusted daily based on the SOFR rate plus 15 basis points. The advance matured on October 1, 2024 and was renewed for an additional three months. Additionally, the Company paid off its FHLB line of credit balance of $128.7 million on July 1, 2024 and did not draw on the line during the remainder of the third quarter. The following presents the Company’s maturities of FHLB and FRB borrowings (dollars in thousands): Maturity Date Rate % September 30, December 31, January 1, 2024 (1) 5.55 % $ — $ 41,175 March 27, 2024 4.78 — 30,997 March 29, 2024 5.60 — 50,000 October 1, 2024 4.99 50,000 — January 10, 2025 4.87 10,000 — $ 60,000 $ 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 September 30, 2024 and December 31, 2023, the Company had outstanding $2.4 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 September 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 $ 7,988 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 9,942 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 14,894 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 19,684 ______________________________________ (1) Remaining net balance includes amortization of debt issuance costs. For the three months ended September 30, 2024 and 2023, the Company recorded $0.6 million and $0.7 million, respectively, of interest expense related to the collective subordinated notes. For the nine months ended September 30, 2024 and 2023, the Company recorded $2.0 million and $2.0 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 September 30, 2024 and December 31, 2023, the Company was in compliance with the covenant requirements.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 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: September 30, 2024 December 31, 2023 (dollars in thousands) Fixed Rate Variable Rate Fixed Rate Variable Rate Unused lines of credit $ 56,617 $ 468,986 $ 86,398 $ 540,255 Standby letters of credit 10,204 10,331 13,922 12,094 Commitments to make loans to sell 56,214 — 18,917 — Commitments to make loans 1,535 9,110 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 September 30, Nine Months Ended September 30, (dollars in thousands) 2024 2023 2024 2023 Beginning balance $ 1,205 $ 4,029 $ 2,178 $ 419 Impact of adopting ASU 2016-13 — — — 3,481 (Release) provision for credit losses (295) (992) (1,268) (863) Ending balance $ 910 $ 3,037 $ 910 $ 3,037 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	9 Months Ended
	Sep. 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 September 30, 2024, the Company repurchased 5,501 shares under the authorization of the 2024 Repurchase Plan. As of September 30, 2024, there were 194,499 shares available for repurchase under the 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 nine months ended September 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 September 30, 2024, there were a total of 409,857 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 nine months ended September 30, 2024 and 2023. During the three and nine months ended September 30, 2024 and 2023, the Company recognized no stock based compensation expense associated with stock options. As of September 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 nine months ended September 30, 2024: Number Weighted Weighted Aggregate Outstanding as of December 31, 2023 130,936 $ 23.79 Granted — — Exercised — — Forfeited or expired (49,175) 21.28 Outstanding as of September 30, 2024 81,761 25.29 1.25 (1) Options fully vested / exercisable as of September 30, 2024 81,761 25.29 1.25 (1) ______________________________________ (1) Nonqualified stock options outstanding at the end of the period and those fully vested/exercisable had immaterial aggregate intrinsic values. As of September 30, 2024, there were 81,761 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 nine months ended September 30, 2024: Time Financial Outstanding as of December 31, 2023 242,524 291,416 Granted 75,070 42,805 Vested (65,765) (59,449) Forfeited (26,848) (64,769) Outstanding as of September 30, 2024 224,981 210,003 During the three months ended September 30, 2024, the Company issued 9,054 net shares of common stock upon the settlement of Restricted Stock Units. The remaining 2,776 shares, with a combined market value at the dates of settlement of $46 thousand, were withheld to cover employee withholding taxes and were subsequently added back to the Company’s pool of shares available for issuance. During the nine months ended September 30, 2024, the Company issued 88,419 net shares of common stock upon the settlement of Restricted Stock Units. The remaining 36,795 shares, with a combined market value at the dates of settlement of $0.7 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 September 30, 2023, the Company issued 8,638 net shares of common stock upon the settlement of Restricted Stock Units. The remaining 3,580 shares, with a combined market value at the dates of settlement of $0.1 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 nine months ended September 30, 2023, the Company issued 52,509 net shares of common stock upon the settlement of Restricted Stock Units. The remaining 20,381 shares, with a combined market value at the dates of settlement of $0.4 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 75,070 Time Vesting Units during the nine months ended September 30, 2024. During the three months ended September 30, 2024 and 2023, the Company recognized compensation expense of $0.4 million for the Time Vesting Units. During the nine months ended September 30, 2024 and 2023, the Company recognized compensation expense of $1.1 million and $1.2 million, respectively, for the Time Vesting Units. As of September 30, 2024, there was $4.2 million of unrecognized compensation expense related to the Time Vesting Units, which is expected to be recognized over a weighted-average period of 3.2 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 September 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 $ 37,147 0.3 years December 31, 2022 December 31, 2024 On November 18, 2020 114 10,760 40,753 1.1 years December 31, 2022 50% November 18, 2023 & 2025 May 3, 2021 through August 11, 2021 55 15,721 108,094 1.3 years December 31, 2023 December 31, 2025 May 2, 2022 through November 2, 2022, excluding August 4, 2022 (2) — — — 2.3 years December 31, 2024 December 31, 2026 On August 4, 2022 (3) 33 9,090 127,346 2.3 years December 31, 2024 December 31, 2026 On May 1, 2023 (2) — — — 3.3 years December 31, 2025 December 31, 2027 On May 1, 2024 100 40,224 620,922 4.3 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 September 30, 2024. (3) Performance threshold was not met for the years ended December 31, 2022 and 2023. As of September 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 Nine Months Ended September 30, Three Months Ended September 30, Nine Months Ended September 30, Grant Period 2024 2023 2024 2023 2024 2023 May 1, 2019 through April 30, 2020 — 22,577 $ — $ (18) $ — $ 65 May 1, 2020 through December 31, 2021, excluding November 18, 2020 — 24,230 37 29 (11) 115 On November 18, 2020 — 2,921 9 91 19 131 May 3, 2021 through August 11, 2021 — — 22 10 (64) (81) May 2, 2022 through November 2022, excluding August 4, 2022 (1) — 322 — — — — On August 4, 2022 (2) — — 14 14 42 19 On May 1, 2023 (1) — 52,117 — — — — On May 1, 2024 42,805 — 36 — 61 — ______________________________________ (1) Performance threshold was not met for the three and nine months ended September 30, 2024 and 2023, therefore, no compensation expense was recognized for the three and nine month periods ended September 30, 2024 and 2023. (2) Performance threshold was not met for the years ended December 31, 2022 and December 31, 2023. As of September 30, 2024, the threshold is expected to be met for the year ended December 31, 2024.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	9 Months Ended
	Sep. 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Earnings per common share - Basic Numerator: Net income available for common shareholders $ 2,134 $ 3,118 $ 5,725 $ 8,444 Denominator: Basic weighted average shares 9,663,131 9,553,331 9,643,998 9,529,996 Earnings per common share - basic $ 0.22 $ 0.33 $ 0.59 $ 0.89 Earnings per common share - Diluted Numerator: Net income available for common shareholders $ 2,134 $ 3,118 $ 5,725 $ 8,444 Denominator: Basic weighted average shares 9,663,131 9,553,331 9,643,998 9,529,996 Diluted effect of common stock equivalents: Stock options — — — 5,341 Time Vesting Units 27,212 45,143 24,381 80,174 Financial Performance Units 76,313 144,796 74,387 105,452 Total diluted effect of common stock equivalents 103,525 189,939 98,768 190,967 Diluted weighted average shares 9,766,656 9,743,270 9,742,766 9,720,963 Earnings per common share - diluted $ 0.22 $ 0.32 $ 0.59 $ 0.87 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Stock options 81,761 149,725 99,378 134,307 Time Vesting Units 87,436 136,437 107,682 116,586 Financial Performance Units — 9,090 3,030 6,060 Total potentially dilutive securities 169,197 295,252 210,090 256,953

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES During the three and nine months ended September 30, 2024, the Company recorded an income tax provision of $0.5 million and $1.9 million, respectively, reflecting an effective tax rate of 20.1% and 25.3%, respectively. During the three and nine months ended September 30, 2023, the Company recorded an income tax provision of $1.1 million and $3.0 million, respectively, reflecting an effective tax rate of 26.1% and 26.0%, respectively.

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 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. Where commitments are not yet available, fair value is estimated based on quotes for similar assets resulting in Level 2 classification. The following presents assets and liabilities measured on a recurring basis as of the dates noted (dollars in thousands): September 30, 2024 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 12,324 $ — $ 12,324 Loans held for sale $ — $ 473 $ — $ 473 Loans held at fair value $ — $ — $ 8,646 $ 8,646 Forward commitments and FSC $ — $ 85 $ — $ 85 Equity securities $ 649 $ 122 $ — $ 771 Guarantee asset $ — $ — $ 270 $ 270 IRLC, net $ — $ — $ 1,078 $ 1,078 Equity warrants $ — $ — $ 795 $ 795 Swap derivative assets $ — $ 1,441 $ — $ 1,441 Financial Liabilities Forward commitments and FSC $ — $ 112 $ 1 $ 113 Swap derivative liabilities $ — $ 1,712 $ — $ 1,712 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 Forward commitments and FSC $ — $ 7 $ — $ 7 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 $ — $ 358 $ — $ 358 Swap derivative liabilities $ — $ 740 $ — $ 740 There were no transfers between levels during the nine months ended September 30, 2024 or year ended December 31, 2023. As of September 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 September 30, 2024, the Company reclassified $1.0 million of loans held for investment to loans held for sale. During the nine months ended September 30, 2024, the Company reclassified $3.7 million of loans held for investment to loans held for sale. 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 loans. During the year ended December 31, 2023, a total of $40.8 million reclassified loans held for sale were sold. As of September 30, 2024 and December 31, 2023, there were $0.5 million and $0.0 million of loans held for sale, respectively. As of September 30, 2024, there were 56 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 September 30, 2024 and 2023, the Company recorded net charge-offs of $0.3 million and $0.4 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 nine months ended September 30, 2024 and 2023, the Company recorded net charge-offs of $1.0 million and $1.4 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): September 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 $ 12,324 $ 12,099 $ 225 $ — $ — $ — $ — $ — $ — Loans held for sale 473 594 (121) 473 594 (121) 473 594 (121) Loans held for investment 8,646 8,883 (237) 153 158 (5) 153 158 (5) $ 21,443 $ 21,576 $ (133) $ 626 $ 752 $ (126) $ 626 $ 752 $ (126) 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 Nine Months Ended (dollars in thousands) 2024 2023 2024 2023 Mortgage loans held for sale $ (346) $ (163) $ 16 $ (35) Loans held for sale — — — (20) Loans held for investment 66 110 166 (547) $ (280) $ (53) $ 182 $ (602) 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 Nine Months Ended Mortgage loans held for sale 2024 2023 2024 2023 Balance at beginning of period $ 26,856 $ 19,746 $ 7,254 $ 8,839 Loans originated 97,878 66,586 270,136 217,774 Fair value changes (346) (163) 16 (35) Sales (112,033) (74,064) (265,034) (214,467) Settlements (31) — (48) (6) Balance at end of period $ 12,324 $ 12,105 $ 12,324 $ 12,105 Three Months Ended Nine Months Ended Loans held for sale 2024 2023 2024 2023 Balance at beginning of period $ — $ — $ — $ 1,965 Loans transferred from held for investment 993 — 3,722 39,221 Fair value changes — — — (20) Sales (520) — (3,249) (40,761) Settlements — — — (405) Balance at end of period $ 473 $ — $ 473 $ — Three Months Ended Nine Months Ended Loans held for investment, fair value option 2024 2023 2024 2023 Balance at beginning of period $ 10,190 $ 17,523 $ 13,726 $ 23,321 Loans acquired — — — 1,162 Fair value changes 66 110 166 (547) Net charge-offs (299) (363) (1,016) (1,371) Settlements (1,311) (1,806) (4,230) (7,101) Balance at end of period $ 8,646 $ 15,464 $ 8,646 $ 15,464 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 September 30, 2024 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 10,190 $ 228 $ 912 $ 795 Acquisitions — — 1,078 — Originations — 21 (1,345) — Gains/(losses) in net income, net 66 39 433 — Net charge-offs (299) — — — Settlements (1,311) (18) — — Ending balance $ 8,646 $ 270 $ 1,078 $ 795 Three Months Ended September 30, 2023 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 17,523 $ 166 $ 453 $ 825 Acquisitions — — 312 — Originations — 6 (606) — Gains/(losses) in net income, net 110 (8) 160 — Net charge-offs (363) — — — Settlements (1,806) (6) — — Ending balance $ 15,464 $ 158 $ 319 $ 825 Nine Months Ended September 30, 2024 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 13,726 $ 189 $ 345 $ 795 Acquisitions — — 2,803 — Originations — 68 (3,458) — Gains/(losses) in net income, net 166 50 1,388 — Net charge-offs (1,016) — — — Settlements (4,230) (37) — — Ending balance $ 8,646 $ 270 $ 1,078 $ 795 Nine Months Ended September 30, 2023 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 23,321 $ 143 $ 229 $ 825 Acquisitions 1,162 — 1,652 — Originations — 20 (2,784) — Gains/(losses) in net income, net (547) 11 1,222 — Net charge-offs (1,371) — — — Settlements (7,101) (16) — — Ending balance $ 15,464 $ 158 $ 319 $ 825 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 quarterly 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 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 September 30, 2024 (dollars in thousands) Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 8,646 Discounted cash flow Discount rate 8% (8%) Guarantee asset 270 Discounted cash flow Discount rate 5% (5%) 8.5% (8.5%) IRLC, net 1,078 Best execution model Pull through 66% to 100% (84%) Equity warrants 795 Black-Scholes option pricing model Volatility 23.0% to 59.6% (30.4%) 4.06% (4.06%) 0 to 1.25 years Nonrecurring fair value OREO: 1-4 Family Residential $ 11,421 Appraisal value Commission, cost to sell, closing costs 5% (5.0 %) Commercial and Industrial 25,615 Appraisal value Commission, cost to sell, closing costs 6.0% (6.0%) Collateral dependent loans, net of ACL: Commercial and Industrial 691 Sales Comparison-Market Value Approach Market Rate Adjustments 11% (11%) Commercial and Industrial 144 Sales comparison, Market approach - guideline transaction method Loss given default 8% to 62% (42%) 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: September 30, 2024 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 276,222 $ 276,222 $ — $ — Held-to-maturity securities, net of ACL 76,745 247 62,829 7,750 Loans, net (1) 2,355,757 — — 2,286,056 Accrued interest receivable 10,455 10,455 — — Liabilities: Term deposits (2) 533,452 480,413 — 54,016 Non-term deposits 1,969,602 1,969,602 — — Borrowings: FHLB borrowings – floating rate 50,000 — 49,993 — Federal Reserve borrowings – fixed rate 12,373 2,373 9,979 — Subordinated notes – fixed-to-floating rate 52,508 — — 47,727 Accrued interest payable 3,339 3,339 — — 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 $8.6 million and $13.7 million as of September 30, 2024 and December 31, 2023, respectively, as these are carried at fair value. (2) Term deposits due within one year totaling $480.4 million and $414.6 million as of September 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	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023 was $50.0 million. As of September 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: The Company periodically enters 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 September 30, 2024 and December 31, 2023 was $50.6 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: As of September 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 $ 77 Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 50,586 1,441 30,325 686 Total included in other assets $ 1,441 $ 763 Included in other liabilities: Derivatives designated as hedges: Interest rate swaps – cash flow hedge $ 50,000 $ 226 $ — $ — Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 50,586 1,486 30,325 740 Total included in other liabilities $ 1,712 $ 740 The effect of cash flow hedge accounting on accumulated other comprehensive income for the periods noted are as follows: Three Months Ended September 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 $ (635) $ — $ — $ 226 $ — $ — Nine Months Ended September 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 $ (230) $ — $ — $ 745 $ — $ — For the three and nine months ended September 30, 2024, the Company recorded $0.2 million and $0.6 million of interest income related to the swap to Other borrowed funds interest expense on the Condensed Consolidated Statements of Income. For the three and nine months ended September 30, 2023, the Company recorded $0.2 million and $0.3 million of interest income related to the swap.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 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 September 30, 2024 Wealth Mortgage Consolidated Income Statement Total interest income $ 37,818 $ 272 $ 38,090 Total interest expense 22,522 — 22,522 Provision for credit losses 501 — 501 Net interest income, after provision for credit losses 14,795 272 15,067 Non-interest income 5,501 1,471 6,972 Total income before non-interest expense 20,296 1,743 22,039 Depreciation and amortization expense 642 8 650 All other non-interest expense 17,436 1,282 18,718 Income before income taxes $ 2,218 $ 453 $ 2,671 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,897,317 $ 14,631 $ 2,911,948 As of or for the three months ended September 30, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 36,267 $ 214 $ 36,481 Total interest expense 19,715 — 19,715 Provision for credit losses 329 — 329 Net interest income, after provision for credit losses 16,223 214 16,437 Non-interest income 5,424 675 6,099 Total income before non-interest expense 21,647 889 22,536 Depreciation and amortization expense 581 8 589 All other non-interest expense 15,964 1,761 17,725 Income (loss) before income taxes $ 5,102 $ (880) $ 4,222 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,989,028 $ 13,725 $ 3,002,753 As of or for the nine months ended September 30, 2024 Wealth Mortgage Consolidated Income Statement Total interest income $ 113,813 $ 729 $ 114,542 Total interest expense 67,126 — 67,126 Provision for credit losses 2,907 — 2,907 Net interest income, after provision for credit losses 43,780 729 44,509 Non-interest income 16,648 4,573 21,221 Total income before non-interest expense 60,428 5,302 65,730 Depreciation and amortization expense 1,884 25 1,909 All other non-interest expense 52,284 3,872 56,156 Income before income taxes $ 6,260 $ 1,405 $ 7,665 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,897,317 $ 14,631 $ 2,911,948 As of or for the nine months ended September 30, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 107,009 $ 556 $ 107,565 Total interest expense 52,791 — 52,791 Provision for credit losses 1,862 — 1,862 Net interest income, after provision for credit losses 52,356 556 52,912 Non-interest income 13,364 2,503 15,867 Total income before non-interest expense 65,720 3,059 68,779 Depreciation and amortization expense 1,747 25 1,772 All other non-interest expense 50,687 4,902 55,589 Income (loss) before income taxes $ 13,286 $ (1,868) $ 11,418 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,989,028 $ 13,725 $ 3,002,753 F

LOW-INCOME HOUSING TAX CREDIT I

LOW-INCOME HOUSING TAX CREDIT INVESTMENT	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023, total unfunded commitments related to LIHTC investments totaled $4.3 million and $4.9 million, respectively. As of September 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 September 30, 2024 and 2023, the Company recognized amortization expense of $0.2 million and $0.2 million, respectively. During the nine months ended September 30, 2024 and 2023, the Company recognized amortization expense of $0.6 million and $0.3 million, respectively. Additionally, during the three months ended September 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 nine months ended September 30, 2024 and 2023, the Company recognized $0.5 million and $0.3 million of tax credits and other benefits, respectively. During the three and nine months ended September 30, 2024 and 2023, the Company did not incur any impairment losses.

REGULATORY CAPITAL MATTERS

REGULATORY CAPITAL MATTERS	9 Months Ended
	Sep. 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 nine months ended September 30, 2024 and the year ended December 31, 2023, First Western made no capital injections into the Bank. Management believes as of September 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 September 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 September 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 September 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 September 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 September 30, 2024 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 252,549 11.39 % $ 133,040 6.0 % $ 177,387 8.0 % Consolidated 223,126 10.06 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 252,549 11.39 99,780 4.5 144,127 6.5 Consolidated 223,126 10.06 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 268,970 12.13 177,387 8.0 221,734 10.0 Consolidated 292,546 13.19 N/A N/A N/A N/A Tier 1 capital to average assets Bank 252,549 9.11 110,905 4.0 138,632 5.0 Consolidated 223,126 8.04 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)	9 Months Ended
	Sep. 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, Loveland, and Vail Valley), Arizona (Phoenix and Scottsdale), California (Century City), Montana (Bozeman), and Wyoming (Jackson, Pinedale, Rock Springs and Cheyenne). 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 nine months ended September 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, Loveland, Boulder, and Vail, Colorado; Phoenix and Scottsdale, Arizona; Bozeman, Montana; and Jackson, Cheyenne, Pinedale, and Rock Springs, Wyoming. The Company does not believe it has significant concentrations in any one industry or customer. As of September 30, 2024 and December 31, 2023, 78.4% 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 uncollectability 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. Modifications : On January 1, 2023, the Company adopted FASB ASU 2022-02, Financial Instruments - Credit Losses, Troubled Debt Restructurings and Vintage Disclosures, which eliminated the accounting guidance for troubled debt restructurings (“TDRs”) by creditors in Accounting Standard Codification(“ASC”) Subtopic 310-40, and enhanced the disclosure requirements for certain loan refinancing and restructures by creditors when a borrower is experiencing financial difficulty. The company identifies modifications to borrowers experiencing financial difficulty as a loan that has been modified for the borrower that is experiencing financial difficulties. The Company considers some of the indicators that a borrower is experiencing financial difficulty to be: currently in payment default on any of their debt, declaring bankruptcy, going concern, and other indicators of inability to meet obligations. This list does not include all potential indicators of a borrower’s financial difficulties. The allowance for credit losses on loans that are considered modifications to borrowers experiencing financial difficulty are measured using the same method as all other loans held for investment. Prior to the adoption of this guidance, restructured loans were considered to be a TDR if the creditor, for economic or legal reasons related to the debtor’s financial difficulties, grants a concession to the debtor that it would have not otherwise considered. The allowance for credit losses on a TDR were measured using the same method as all other loans held for investment.
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 Loans Held for Sale : Mortgage loans held for sale generally consist of long-term, fixed rate, conforming, single-family residential real estate loans intended to be sold on the secondary market. Mortgage loans held for sale are recorded at fair value and are typically sold with servicing rights released. Changes in the fair values of mortgage loans held for sale are included in the Net gain on mortgage loans line of the Condensed Consolidated Statements of Income. Fair value elections are made at the time of origination based on the Company’s fair value election policy.
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. Other Real Estate Owned (“OREO”) : Property acquired by foreclosure or deed-in-lieu of foreclosure is initially recorded at fair value less estimated selling cost at acquisition date, establishing a new cost basis. The Company is considered to have received physical possession of real estate property collateralizing a loan upon the occurrence of either the Company obtaining legal title to the property or the borrower conveying all interest in the property through a deed-in-lieu or similar agreement. Fair value is determined as the amount that could be reasonably expected in a current sale between a willing buyer and a willing seller in an orderly transaction between market participants at the measurement date. Subsequent to the initial acquisition, if the fair value of the asset, less estimated selling cost, is less than the cost of the property, a loss is recognized within non-interest expense and the asset carrying value is reduced. Gain or loss on disposition of OREO is recorded in non-interest income. In determining the fair value of the properties on the date of transfer and any subsequent estimated losses of net realizable value, the fair value of other real estate acquired by foreclosure or deed-in-lieu of foreclosure is determined primarily based upon appraisal or evaluation of the underlying property value.
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 nine months ended September 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 nine months ended September 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)	9 Months Ended
	Sep. 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): September 30, 2024 Amortized Gross Gross Fair Allowance for Debt securities held-to-maturity: U.S. Treasury debt $ 246 $ 2 $ — $ 248 $ — Corporate bonds 23,654 — (2,986) 20,668 (71) Government National Mortgage Association ("GNMA") mortgage-backed securities ("MBS") – residential 31,605 28 (2,437) 29,196 — Federal National Mortgage Association ("FNMA") MBS – residential 12,507 112 (345) 12,274 — Government collateralized mortgage obligations ("GMO") and MBS – commercial 5,205 10 (245) 4,970 — Corporate collateralized mortgage obligations ("CMO") and MBS 3,599 — (129) 3,470 — Total debt securities held-to-maturity $ 76,816 $ 152 $ (6,142) $ 70,826 $ (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	September 30, 2024 Amortized Fair Due within one year $ — $ — Due between one year and five years 4,312 3,970 Due between five years and ten years 19,407 16,781 Due after ten years 181 165 Securities (CMO and MBS) 52,916 49,910 Total $ 76,816 $ 70,826
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: Three Months Ended September 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 $ — Nine Months Ended September 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)	9 Months Ended
	Sep. 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) September 30, December 31, Cash, Securities, and Other $ 119,284 $ 139,947 Consumer and Other 12,193 27,028 Construction and Development 300,270 345,516 1-4 Family Residential 922,725 927,965 Non-Owner Occupied CRE 605,323 543,692 Owner Occupied CRE 174,928 195,861 Commercial and Industrial 239,830 337,180 Total 2,374,553 2,517,189 Allowance for credit losses (18,796) (23,931) Total, net $ 2,355,757 $ 2,493,258 Loans accounted for under the fair value option (1) 8,646 13,726 Loans, net $ 2,364,403 $ 2,506,984 ______________________________________ (1) Includes $8.9 million and $14.1 million of unpaid principal balance of loans held for investment measured at fair value as of September 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): September 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 $ 117,580 $ 119,284 $ — $ 119,284 Consumer and Other 2 2 — 4 12,189 12,193 8,646 20,839 Construction and Development — — — — 300,270 300,270 — 300,270 1-4 Family Residential 3 — 1,115 1,118 921,607 922,725 — 922,725 Non-Owner Occupied CRE — — — — 605,323 605,323 — 605,323 Owner Occupied CRE — — — — 174,928 174,928 — 174,928 Commercial and Industrial 2,020 10,272 790 13,082 226,748 239,830 — 239,830 Total $ 2,025 $ 10,274 $ 3,609 $ 15,908 $ 2,358,645 $ 2,374,553 $ 8,646 $ 2,383,199 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 September 30, 2024 of the loans modified to borrowers experiencing financial difficulty disaggregated by class of financing receivable and type of concession granted during the nine months ended September 30, 2024. For the three months ended September 30, 2024, there were no loan modifications made to borrowers experiencing financial difficulty. For the three and nine months ended September 30, 2023, the Company made protective advances of $0.0 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 $ — $ — $ 978 $ — $ — 0.4 % Total $ — $ — $ 978 $ — $ — The following table presents the amortized cost basis as of September 30, 2023 of the loans modified to borrowers experiencing financial difficulty disaggregated by class of financing receivable and type of concession granted during the three and nine months ended September 30, 2023. (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 $ — $ — $ — $ 185 $ — 0.1 % Total $ — $ — $ — $ 185 $ — The following tables present the financial effect by type of modification made to borrowers experiencing financial difficulty during the periods noted: Three Months Ended September 30, 2024 Nine Months Ended September 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 Three Months Ended September 30, 2023 Nine Months Ended September 30, 2023 (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 $185 — 2.8 years $185 — 2.8 years
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 September 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 — — — Construction and Development — — — 1-4 Family Residential 1,468 1,468 — Non-Owner Occupied CRE — — — Owner Occupied CRE — — — Commercial and Industrial 11,063 11,242 — Total $ 14,235 $ 14,414 $ — (1) As of September 30, 2024, the Company had an allowance of $36 thousand on non-accrual 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 (2) As of December 31, 2023, the Company had an allowance of $3.8 million on non-performing loans. As of September 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 1,468 — — 1,468 Non-Owner Occupied CRE — — — — Owner Occupied CRE — — — — Commercial and Industrial — — 12,220 12,220 Total $ 1,468 $ 1,704 $ 12,220 $ 15,392 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 September 30, 2024: Beginning balance $ 375 $ 75 $ 7,596 $ 4,310 $ 2,203 $ 973 $ 11,787 $ 27,319 (Release) provision for credit losses 26 62 (2,262) 1,014 2,139 (282) 99 796 Charge-offs — (4) — — — — (9,336) (9,340) Recoveries — 4 — 1 — — 16 21 Ending balance $ 401 $ 137 $ 5,334 $ 5,325 $ 4,342 $ 691 $ 2,566 $ 18,796 Changes in allowance for credit losses for the nine months ended September 30, 2024: Beginning balance $ 961 $ 124 $ 7,945 $ 4,370 $ 2,325 $ 1,034 $ 7,172 $ 23,931 (Release) provision for credit losses (560) 16 (2,611) 948 2,017 (343) 4,708 4,175 Charge-offs — (30) — — — — (9,336) (9,366) Recoveries — 27 — 7 — — 22 56 Ending balance $ 401 $ 137 $ 5,334 $ 5,325 $ 4,342 $ 691 $ 2,566 $ 18,796 (dollars in thousands) Cash, Consumer Construction 1-4 Non-Owner Owner Commercial Total Changes in allowance for credit losses for the three months ended September 30, 2023: Beginning balance $ 1,311 $ 137 $ 7,496 $ 3,579 $ 2,495 $ 1,182 $ 5,844 $ 22,044 (Release) provision for credit losses (185) (15) 405 38 (240) (172) 1,490 1,321 Charge-offs — (12) — — — — (186) (198) Recoveries — 4 — 3 — — 1 8 Ending balance $ 1,126 $ 114 $ 7,901 $ 3,620 $ 2,255 $ 1,010 $ 7,149 $ 23,175 Changes in allowance for credit losses for the nine months ended September 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 (265) (160) 1,195 116 (546) (396) 2,781 2,725 Charge-offs — (42) — — — — (186) (228) Recoveries — 19 — 3 — — 3 25 Ending balance $ 1,126 $ 114 $ 7,901 $ 3,620 $ 2,255 $ 1,010 $ 7,149 $ 23,175
Summary of recorded investment in the Company's loans by class and by credit quality indicator	The following tables present the amortized cost basis of loans by credit quality indicator, by class of financing receivable, and year of origination for term loans as of September 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 September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Cash, Securities, and Other Pass $ 12,252 $ 6,158 $ 3,426 $ 13,708 $ 4,914 $ 13,859 $ 63,263 $ 117,580 Special mention — — — — — — — — Substandard — — — — — — 1,704 1,704 Doubtful — — — — — — — — Total Cash, Securities, and Other $ 12,252 $ 6,158 $ 3,426 $ 13,708 $ 4,914 $ 13,859 $ 64,967 $ 119,284 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer and Other Pass — 19 1,584 369 425 572 9,175 12,144 Special mention — — — — — — — — Substandard — — — — — — 49 49 Doubtful — — — — — — — — Not rated (1) — — 7,302 1,206 82 56 — 8,646 Total Consumer and Other $ — $ 19 $ 8,886 $ 1,575 $ 507 $ 628 $ 9,224 $ 20,839 Current year-to-date gross charge-offs $ — $ 1 $ — $ — $ 10 $ 19 $ — $ 30 Construction and Development Pass $ 36,075 $ 53,010 $ 195,294 $ 1,028 $ 9,396 $ — $ 1,182 $ 295,985 Special mention — — — — — — — — Substandard 469 3,816 — — — — — 4,285 Doubtful — — — — — — — — Total Construction and Development $ 36,544 $ 56,826 $ 195,294 $ 1,028 $ 9,396 $ — $ 1,182 $ 300,270 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — 1-4 Family Residential Pass $ 51,354 $ 92,037 $ 352,962 $ 128,314 $ 105,056 $ 64,567 $ 126,414 $ 920,704 Special mention — — — — — — — — Substandard 353 553 — 1,115 — — — 2,021 Doubtful — — — — — — — — Total 1-4 Family Residential $ 51,707 $ 92,590 $ 352,962 $ 129,429 $ 105,056 $ 64,567 $ 126,414 $ 922,725 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Pass $ 27,294 $ 42,585 $ 253,600 $ 118,008 $ 68,869 $ 58,261 $ 31,312 $ 599,929 Special mention — — — — 4,898 — — 4,898 Substandard — — — — — — 496 496 Doubtful — — — — — — — — Total Non-Owner Occupied CRE $ 27,294 $ 42,585 $ 253,600 $ 118,008 $ 73,767 $ 58,261 $ 31,808 $ 605,323 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Owner Occupied CRE Pass $ 2,212 $ 3,158 $ 43,983 $ 42,252 $ 31,333 $ 48,252 $ 2,337 $ 173,527 Special mention — — — — — — — — Substandard — — 1,401 — — — — 1,401 Doubtful — — — — — — — — Total Owner Occupied CRE $ 2,212 $ 3,158 $ 45,384 $ 42,252 $ 31,333 $ 48,252 $ 2,337 $ 174,928 Current year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Commercial and Industrial Pass $ 19,145 $ 13,882 $ 46,981 $ 11,703 $ 10,516 $ 23,408 $ 97,992 $ 223,627 Special mention — — — — — — 484 484 Substandard 978 179 2,821 — — 11,062 679 15,719 Doubtful — — — — — — — — Total Commercial and Industrial $ 20,123 $ 14,061 $ 49,802 $ 11,703 $ 10,516 $ 34,470 $ 99,155 $ 239,830 Current year-to-date gross charge-offs $ — $ 298 $ — $ 6,935 $ 2,103 $ — $ — $ 9,336 Total pass $ 148,332 $ 210,849 $ 897,830 $ 315,382 $ 230,509 $ 208,919 $ 331,675 $ 2,343,496 Total special mention — — — — 4,898 — 484 5,382 Total substandard 1,800 4,548 4,222 1,115 — 11,062 2,928 25,675 Total doubtful — — — — — — — — Total not rated — — 7,302 1,206 82 56 — 8,646 Total $ 150,132 $ 215,397 $ 909,354 $ 317,703 $ 235,489 $ 220,037 $ 335,087 $ 2,383,199 (1) Includes loans held for investment measured at fair value as of September 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 $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total 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 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)	9 Months Ended
	Sep. 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) September 30, December 31, Lease Right-of-Use Assets Classification Operating lease right-of-use assets Other assets $ 18,511 $ 8,929 Lease Liabilities Classification Operating lease liabilities Other liabilities $ 21,334 $ 10,900
Schedule of weighted average lease term and discount rate	September 30, December 31, Weighted-Average Remaining Lease Term Operating leases 9.72 years 4.67 years Weighted-Average Discount Rate Operating leases 4.12 % 2.78 %
Lease costs	The following presents the Company’s net lease costs during the periods presented: (dollars in thousands) Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Lease Costs Operating lease cost $ 874 $ 720 $ 2,474 $ 2,239 Variable lease cost 591 453 1,723 1,426 Lease costs, net $ 1,465 $ 1,173 $ 4,197 $ 3,665
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⁾ $ 904 2025 2,935 2026 2,443 2027 3,415 2028 3,115 Thereafter 15,122 Total future minimum lease payments 27,934 Less: imputed interest (6,600) Present value of net future minimum lease payments $ 21,334 ______________________________________ (1) Amount represents the remaining three 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⁾ $ 66 2025 188 2026 144 2027 119 Thereafter — Total undiscounted operating lease income $ 517 ______________________________________ (1) Amount represents the remaining three months of the year.

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 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) September 30, December 31, Money market deposit accounts $ 1,350,619 $ 1,386,149 Time deposits 533,452 496,452 Interest checking accounts 130,255 147,488 Savings accounts 15,152 16,371 Total interest-bearing deposits $ 2,029,478 $ 2,046,460 Aggregate time deposits of $250 or greater $ 87,647 $ 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) $ 154,835 2025 336,200 2026 3,530 2027 3,956 2028 34,643 Thereafter 288 Total $ 533,452 ______________________________________ (1) Amount represents the remaining three months of year.

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of borrowings from FHLB Topeka	The following presents the Company’s maturities of FHLB and FRB borrowings (dollars in thousands): Maturity Date Rate % September 30, December 31, January 1, 2024 (1) 5.55 % $ — $ 41,175 March 27, 2024 4.78 — 30,997 March 29, 2024 5.60 — 50,000 October 1, 2024 4.99 50,000 — January 10, 2025 4.87 10,000 — $ 60,000 $ 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 $ 7,988 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 9,942 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 14,894 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 19,684 ______________________________________ (1) Remaining net balance includes amortization of debt issuance costs.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 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: September 30, 2024 December 31, 2023 (dollars in thousands) Fixed Rate Variable Rate Fixed Rate Variable Rate Unused lines of credit $ 56,617 $ 468,986 $ 86,398 $ 540,255 Standby letters of credit 10,204 10,331 13,922 12,094 Commitments to make loans to sell 56,214 — 18,917 — Commitments to make loans 1,535 9,110 5,275 7,115 Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands) 2024 2023 2024 2023 Beginning balance $ 1,205 $ 4,029 $ 2,178 $ 419 Impact of adopting ASU 2016-13 — — — 3,481 (Release) provision for credit losses (295) (992) (1,268) (863) Ending balance $ 910 $ 3,037 $ 910 $ 3,037

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2024: Number Weighted Weighted Aggregate Outstanding as of December 31, 2023 130,936 $ 23.79 Granted — — Exercised — — Forfeited or expired (49,175) 21.28 Outstanding as of September 30, 2024 81,761 25.29 1.25 (1) Options fully vested / exercisable as of September 30, 2024 81,761 25.29 1.25 (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 nine months ended September 30, 2024: Time Financial Outstanding as of December 31, 2023 242,524 291,416 Granted 75,070 42,805 Vested (65,765) (59,449) Forfeited (26,848) (64,769) Outstanding as of September 30, 2024 224,981 210,003
Schedule of financial Performance Units activity	The following presents the Company’s existing Financial Performance Units as of September 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 $ 37,147 0.3 years December 31, 2022 December 31, 2024 On November 18, 2020 114 10,760 40,753 1.1 years December 31, 2022 50% November 18, 2023 & 2025 May 3, 2021 through August 11, 2021 55 15,721 108,094 1.3 years December 31, 2023 December 31, 2025 May 2, 2022 through November 2, 2022, excluding August 4, 2022 (2) — — — 2.3 years December 31, 2024 December 31, 2026 On August 4, 2022 (3) 33 9,090 127,346 2.3 years December 31, 2024 December 31, 2026 On May 1, 2023 (2) — — — 3.3 years December 31, 2025 December 31, 2027 On May 1, 2024 100 40,224 620,922 4.3 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 September 30, 2024. (3) Performance threshold was not met for the years ended December 31, 2022 and 2023. As of September 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 Nine Months Ended September 30, Three Months Ended September 30, Nine Months Ended September 30, Grant Period 2024 2023 2024 2023 2024 2023 May 1, 2019 through April 30, 2020 — 22,577 $ — $ (18) $ — $ 65 May 1, 2020 through December 31, 2021, excluding November 18, 2020 — 24,230 37 29 (11) 115 On November 18, 2020 — 2,921 9 91 19 131 May 3, 2021 through August 11, 2021 — — 22 10 (64) (81) May 2, 2022 through November 2022, excluding August 4, 2022 (1) — 322 — — — — On August 4, 2022 (2) — — 14 14 42 19 On May 1, 2023 (1) — 52,117 — — — — On May 1, 2024 42,805 — 36 — 61 — ______________________________________ (1) Performance threshold was not met for the three and nine months ended September 30, 2024 and 2023, therefore, no compensation expense was recognized for the three and nine month periods ended September 30, 2024 and 2023. (2) Performance threshold was not met for the years ended December 31, 2022 and December 31, 2023. As of September 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)	9 Months Ended
	Sep. 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Earnings per common share - Basic Numerator: Net income available for common shareholders $ 2,134 $ 3,118 $ 5,725 $ 8,444 Denominator: Basic weighted average shares 9,663,131 9,553,331 9,643,998 9,529,996 Earnings per common share - basic $ 0.22 $ 0.33 $ 0.59 $ 0.89 Earnings per common share - Diluted Numerator: Net income available for common shareholders $ 2,134 $ 3,118 $ 5,725 $ 8,444 Denominator: Basic weighted average shares 9,663,131 9,553,331 9,643,998 9,529,996 Diluted effect of common stock equivalents: Stock options — — — 5,341 Time Vesting Units 27,212 45,143 24,381 80,174 Financial Performance Units 76,313 144,796 74,387 105,452 Total diluted effect of common stock equivalents 103,525 189,939 98,768 190,967 Diluted weighted average shares 9,766,656 9,743,270 9,742,766 9,720,963 Earnings per common share - diluted $ 0.22 $ 0.32 $ 0.59 $ 0.87
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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Stock options 81,761 149,725 99,378 134,307 Time Vesting Units 87,436 136,437 107,682 116,586 Financial Performance Units — 9,090 3,030 6,060 Total potentially dilutive securities 169,197 295,252 210,090 256,953

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 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): September 30, 2024 Quoted Significant Significant Reported Financial Assets Mortgage loans held for sale $ — $ 12,324 $ — $ 12,324 Loans held for sale $ — $ 473 $ — $ 473 Loans held at fair value $ — $ — $ 8,646 $ 8,646 Forward commitments and FSC $ — $ 85 $ — $ 85 Equity securities $ 649 $ 122 $ — $ 771 Guarantee asset $ — $ — $ 270 $ 270 IRLC, net $ — $ — $ 1,078 $ 1,078 Equity warrants $ — $ — $ 795 $ 795 Swap derivative assets $ — $ 1,441 $ — $ 1,441 Financial Liabilities Forward commitments and FSC $ — $ 112 $ 1 $ 113 Swap derivative liabilities $ — $ 1,712 $ — $ 1,712 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 Forward commitments and FSC $ — $ 7 $ — $ 7 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 $ — $ 358 $ — $ 358 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): September 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 $ 12,324 $ 12,099 $ 225 $ — $ — $ — $ — $ — $ — Loans held for sale 473 594 (121) 473 594 (121) 473 594 (121) Loans held for investment 8,646 8,883 (237) 153 158 (5) 153 158 (5) $ 21,443 $ 21,576 $ (133) $ 626 $ 752 $ (126) $ 626 $ 752 $ (126) 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 Nine Months Ended (dollars in thousands) 2024 2023 2024 2023 Mortgage loans held for sale $ (346) $ (163) $ 16 $ (35) Loans held for sale — — — (20) Loans held for investment 66 110 166 (547) $ (280) $ (53) $ 182 $ (602) 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 Nine Months Ended Mortgage loans held for sale 2024 2023 2024 2023 Balance at beginning of period $ 26,856 $ 19,746 $ 7,254 $ 8,839 Loans originated 97,878 66,586 270,136 217,774 Fair value changes (346) (163) 16 (35) Sales (112,033) (74,064) (265,034) (214,467) Settlements (31) — (48) (6) Balance at end of period $ 12,324 $ 12,105 $ 12,324 $ 12,105 Three Months Ended Nine Months Ended Loans held for sale 2024 2023 2024 2023 Balance at beginning of period $ — $ — $ — $ 1,965 Loans transferred from held for investment 993 — 3,722 39,221 Fair value changes — — — (20) Sales (520) — (3,249) (40,761) Settlements — — — (405) Balance at end of period $ 473 $ — $ 473 $ — Three Months Ended Nine Months Ended Loans held for investment, fair value option 2024 2023 2024 2023 Balance at beginning of period $ 10,190 $ 17,523 $ 13,726 $ 23,321 Loans acquired — — — 1,162 Fair value changes 66 110 166 (547) Net charge-offs (299) (363) (1,016) (1,371) Settlements (1,311) (1,806) (4,230) (7,101) Balance at end of period $ 8,646 $ 15,464 $ 8,646 $ 15,464
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 September 30, 2024 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 10,190 $ 228 $ 912 $ 795 Acquisitions — — 1,078 — Originations — 21 (1,345) — Gains/(losses) in net income, net 66 39 433 — Net charge-offs (299) — — — Settlements (1,311) (18) — — Ending balance $ 8,646 $ 270 $ 1,078 $ 795 Three Months Ended September 30, 2023 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 17,523 $ 166 $ 453 $ 825 Acquisitions — — 312 — Originations — 6 (606) — Gains/(losses) in net income, net 110 (8) 160 — Net charge-offs (363) — — — Settlements (1,806) (6) — — Ending balance $ 15,464 $ 158 $ 319 $ 825 Nine Months Ended September 30, 2024 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 13,726 $ 189 $ 345 $ 795 Acquisitions — — 2,803 — Originations — 68 (3,458) — Gains/(losses) in net income, net 166 50 1,388 — Net charge-offs (1,016) — — — Settlements (4,230) (37) — — Ending balance $ 8,646 $ 270 $ 1,078 $ 795 Nine Months Ended September 30, 2023 Loans Held at Fair Value Guarantee Asset IRLC Equity Warrants Beginning balance $ 23,321 $ 143 $ 229 $ 825 Acquisitions 1,162 — 1,652 — Originations — 20 (2,784) — Gains/(losses) in net income, net (547) 11 1,222 — Net charge-offs (1,371) — — — Settlements (7,101) (16) — — Ending balance $ 15,464 $ 158 $ 319 $ 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 September 30, 2024 (dollars in thousands) Fair Value Valuation Significant Range Recurring fair value Loans held for investment at fair value $ 8,646 Discounted cash flow Discount rate 8% (8%) Guarantee asset 270 Discounted cash flow Discount rate 5% (5%) 8.5% (8.5%) IRLC, net 1,078 Best execution model Pull through 66% to 100% (84%) Equity warrants 795 Black-Scholes option pricing model Volatility 23.0% to 59.6% (30.4%) 4.06% (4.06%) 0 to 1.25 years Nonrecurring fair value OREO: 1-4 Family Residential $ 11,421 Appraisal value Commission, cost to sell, closing costs 5% (5.0 %) Commercial and Industrial 25,615 Appraisal value Commission, cost to sell, closing costs 6.0% (6.0%) Collateral dependent loans, net of ACL: Commercial and Industrial 691 Sales Comparison-Market Value Approach Market Rate Adjustments 11% (11%) Commercial and Industrial 144 Sales comparison, Market approach - guideline transaction method Loss given default 8% to 62% (42%) 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: September 30, 2024 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 276,222 $ 276,222 $ — $ — Held-to-maturity securities, net of ACL 76,745 247 62,829 7,750 Loans, net (1) 2,355,757 — — 2,286,056 Accrued interest receivable 10,455 10,455 — — Liabilities: Term deposits (2) 533,452 480,413 — 54,016 Non-term deposits 1,969,602 1,969,602 — — Borrowings: FHLB borrowings – floating rate 50,000 — 49,993 — Federal Reserve borrowings – fixed rate 12,373 2,373 9,979 — Subordinated notes – fixed-to-floating rate 52,508 — — 47,727 Accrued interest payable 3,339 3,339 — — 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 $8.6 million and $13.7 million as of September 30, 2024 and December 31, 2023, respectively, as these are carried at fair value. (2)

DERIVATIVES (Tables)

DERIVATIVES (Tables)	9 Months Ended
	Sep. 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: As of September 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 $ 77 Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 50,586 1,441 30,325 686 Total included in other assets $ 1,441 $ 763 Included in other liabilities: Derivatives designated as hedges: Interest rate swaps – cash flow hedge $ 50,000 $ 226 $ — $ — Derivatives not designated as hedging instruments: Interest rate swaps related to customer loans 50,586 1,486 30,325 740 Total included in other liabilities $ 1,712 $ 740 The effect of cash flow hedge accounting on accumulated other comprehensive income for the periods noted are as follows: Three Months Ended September 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 $ (635) $ — $ — $ 226 $ — $ — Nine Months Ended September 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 $ (230) $ — $ — $ 745 $ — $ —

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 Wealth Mortgage Consolidated Income Statement Total interest income $ 37,818 $ 272 $ 38,090 Total interest expense 22,522 — 22,522 Provision for credit losses 501 — 501 Net interest income, after provision for credit losses 14,795 272 15,067 Non-interest income 5,501 1,471 6,972 Total income before non-interest expense 20,296 1,743 22,039 Depreciation and amortization expense 642 8 650 All other non-interest expense 17,436 1,282 18,718 Income before income taxes $ 2,218 $ 453 $ 2,671 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,897,317 $ 14,631 $ 2,911,948 As of or for the three months ended September 30, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 36,267 $ 214 $ 36,481 Total interest expense 19,715 — 19,715 Provision for credit losses 329 — 329 Net interest income, after provision for credit losses 16,223 214 16,437 Non-interest income 5,424 675 6,099 Total income before non-interest expense 21,647 889 22,536 Depreciation and amortization expense 581 8 589 All other non-interest expense 15,964 1,761 17,725 Income (loss) before income taxes $ 5,102 $ (880) $ 4,222 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,989,028 $ 13,725 $ 3,002,753 As of or for the nine months ended September 30, 2024 Wealth Mortgage Consolidated Income Statement Total interest income $ 113,813 $ 729 $ 114,542 Total interest expense 67,126 — 67,126 Provision for credit losses 2,907 — 2,907 Net interest income, after provision for credit losses 43,780 729 44,509 Non-interest income 16,648 4,573 21,221 Total income before non-interest expense 60,428 5,302 65,730 Depreciation and amortization expense 1,884 25 1,909 All other non-interest expense 52,284 3,872 56,156 Income before income taxes $ 6,260 $ 1,405 $ 7,665 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,897,317 $ 14,631 $ 2,911,948 As of or for the nine months ended September 30, 2023 Wealth Mortgage Consolidated Income Statement Total interest income $ 107,009 $ 556 $ 107,565 Total interest expense 52,791 — 52,791 Provision for credit losses 1,862 — 1,862 Net interest income, after provision for credit losses 52,356 556 52,912 Non-interest income 13,364 2,503 15,867 Total income before non-interest expense 65,720 3,059 68,779 Depreciation and amortization expense 1,747 25 1,772 All other non-interest expense 50,687 4,902 55,589 Income (loss) before income taxes $ 13,286 $ (1,868) $ 11,418 Goodwill $ 30,400 $ — $ 30,400 Total assets $ 2,989,028 $ 13,725 $ 3,002,753 F

REGULATORY CAPITAL MATTERS (Tab

REGULATORY CAPITAL MATTERS (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 Amount Ratio Amount Ratio Amount Ratio Tier 1 capital to risk-weighted assets Bank $ 252,549 11.39 % $ 133,040 6.0 % $ 177,387 8.0 % Consolidated 223,126 10.06 N/A N/A N/A N/A CET1 to risk-weighted assets Bank 252,549 11.39 99,780 4.5 144,127 6.5 Consolidated 223,126 10.06 N/A N/A N/A N/A Total capital to risk-weighted assets Bank 268,970 12.13 177,387 8.0 221,734 10.0 Consolidated 292,546 13.19 N/A N/A N/A N/A Tier 1 capital to average assets Bank 252,549 9.11 110,905 4.0 138,632 5.0 Consolidated 223,126 8.04 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)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Collateral concentration risk | Loans Receivable | Secured by Real Estate
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration risk (as a percent)	78.40%	76.10%

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized cost and fair value of securities held-to-maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	$ 76,816		$ 74,173
Gross Unrecognized Gains	152		9
Gross Unrecognized Losses	(6,142)		(7,565)
Fair Value	70,826		66,617
Allowance for Credit Losses	(71)		(71)
U.S. Treasury debt
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	246		253
Gross Unrecognized Gains	2		0
Gross Unrecognized Losses	0		(11)
Fair Value	248		242
Allowance for Credit Losses	0		0
Corporate bonds
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	23,654		23,687
Gross Unrecognized Gains	0		0
Gross Unrecognized Losses	(2,986)		(3,020)
Fair Value	20,668		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	31,605		34,579
Gross Unrecognized Gains	28		0
Gross Unrecognized Losses	(2,437)		(3,410)
Fair Value	29,196		31,169
Allowance for Credit Losses	0		0
Federal National Mortgage Association ("FNMA") MBS – residential
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	12,507		6,035
Gross Unrecognized Gains	112		0
Gross Unrecognized Losses	(345)		(509)
Fair Value	12,274		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	5,205		5,836
Gross Unrecognized Gains	10		9
Gross Unrecognized Losses	(245)		(377)
Fair Value	4,970		5,468
Allowance for Credit Losses	0		0
Corporate collateralized mortgage obligations ("CMO") and MBS
Debt Securities, Held-to-Maturity, Maturity [Abstract]
Amortized Cost	3,599		3,783
Gross Unrecognized Gains	0		0
Gross Unrecognized Losses	(129)		(238)
Fair Value	3,470		3,545
Allowance for Credit Losses	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) - USD ($) $ in Thousands	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Debt securities pledged as collateral		$ 36,900	$ 45,100
Shareholder equity held by one issuer (as a percent)		10%	10%
Accrued interest receivable		$ 10,455	$ 11,428
Bank Technology Fund
Debt Securities, Available-for-sale [Line Items]
Contractual obligation				$ 6,000
Return of capital, received		200
Balance with SBIC included in other assets		2,300	2,000
Committed investments to be made in the future		3,700
Debt securities pledged as collateral		9,500	39,300
Bank Technology Fund | Other Assets
Debt Securities, Available-for-sale [Line Items]
Contribution to committed investments		300	800
Return of capital, received			100
Small Business Investment Company ("SBIC")
Debt Securities, Available-for-sale [Line Items]
Contractual obligation		600
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		$ 500	$ 400

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized cost and estimated fair value of available-for-sale securities excluding SBIC (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost
Due within one year	$ 0
Due between one year and five years	4,312
Due between five years and ten years	19,407
Due after ten years	181
Securities (CMO and MBS)	52,916
Amortized Cost	76,816	$ 74,173
Fair Value
Due within one year	0
Due between one year and five years	3,970
Due between five years and ten years	16,781
Due after ten years	165
Securities (CMO and MBS)	49,910
Total	$ 70,826	$ 66,617

INVESTMENT SECURITIES - Allowan

INVESTMENT SECURITIES - Allowance for credit losses to HTM securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 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
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 | 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	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 2,383,199		$ 2,530,915
Allowance for credit losses	(18,796)	$ (27,319)	(23,931)	$ (23,175)	$ (22,044)	$ (17,183)
Loans accounted for under the fair value option	8,646		13,726
Total, net	2,364,403		2,506,984
Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	(18,796)		(23,931)
Loans accounted for under the fair value option	8,646		13,726
Total, net	2,355,757		2,493,258
Total | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	2,374,553		2,517,189
Cash, Securities, and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	119,284		139,947
Allowance for credit losses	(401)	(375)	(961)	(1,126)	(1,311)	(1,198)
Cash, Securities, and Other | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	119,284		139,947
Consumer and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	20,839		40,754
Allowance for credit losses	(137)	(75)	(124)	(114)	(137)	(191)
Loans accounted for under the fair value option	8,900		14,100
Consumer and Other | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	12,193		27,028
Construction and Development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	300,270		345,516
Allowance for credit losses	(5,334)	(7,596)	(7,945)	(7,901)	(7,496)	(2,025)
Construction and Development | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	300,270		345,516
1-4 Family Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	922,725		927,965
Allowance for credit losses	(5,325)		(4,370)			(6,309)
1-4 Family Residential | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	922,725		927,965
Non-Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	605,323		543,692
Allowance for credit losses	(4,342)	(2,203)	(2,325)	(2,255)	(2,495)	(3,490)
Non-Owner Occupied CRE | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	605,323		543,692
Owner Occupied CRE
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	174,928		195,861
Allowance for credit losses	(691)	(973)	(1,034)	(1,010)	(1,182)	(1,510)
Owner Occupied CRE | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	174,928		195,861
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	239,830		337,180
Allowance for credit losses	(2,566)	$ (11,787)	(7,172)	$ (7,149)	$ (5,844)	$ (2,460)
Commercial and Industrial | Amortized Cost
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 239,830		$ 337,180

LOANS AND THE ALLOWANCE FOR C_4

LOANS AND THE ALLOWANCE FOR CREDIT LOSSES - Narrative (Details)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2024 USD ($) loan	Sep. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) loan	Sep. 30, 2024 USD ($) loan	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 2,383,199,000			$ 2,383,199,000		$ 2,530,915,000
Loans accounted for under the fair value option	8,646,000			8,646,000		13,726,000
Total, net	2,364,403,000			2,364,403,000		2,506,984,000
Interest income on nonaccrual loans	0	$ 200,000		0	$ 200,000
Accrued interest receivable	$ 9,700,000			9,700,000		10,800,000
Release of provision on pooled loans				(1,600,000)
Increase in provision for individually analyzed loans				3,500,000
Number of loans modified | loan	0
Other real estate owned, net	$ 37,036,000		$ 11,400,000	37,036,000		0
Additional OREO amount	25,600,000
Protective advances		$ 0			$ 500,000
Fair Value Carrying Amount	200,000			200,000		200,000
Significant Unobservable Inputs (Level 3)
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit loss on non-performing loans	36,000			36,000		3,800,000
Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment	300,000			300,000		3,800,000
Consumer and Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	20,839,000			20,839,000		40,754,000
Loans accounted for under the fair value option	8,900,000			8,900,000		14,100,000
PPP Loans | Cash, Securities, and Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 2,600,000			$ 2,600,000		$ 4,200,000
Percent of loans on total loan segment	2.10%			2.10%		3%
Cash, Securities, and Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 119,284,000			$ 119,284,000		$ 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	1
Total, net						$ 5,100,000
MSLP loan | COVID-19
Financing Receivable, Allowance for Credit Loss [Line Items]
Percent of loans on total loan segment	0.80%			0.80%
Total, net	$ 2,000,000			$ 2,000,000
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	239,830,000			239,830,000		337,180,000
Simmons Bank
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 172,600,000			$ 172,600,000		$ 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	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Total	$ 2,383,199	$ 2,530,915
Current
Financing Receivable, Past Due [Line Items]
Total	2,358,645	2,448,353
Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	2,374,553	2,517,189
Loans Accounted for Under the Fair Value Option
Financing Receivable, Past Due [Line Items]
Total	8,646	13,726
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,025	21,074
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	10,274	2,672
90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	3,609	45,090
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	15,908	68,836
Cash, Securities, and Other
Financing Receivable, Past Due [Line Items]
Total	119,284	139,947
Cash, Securities, and Other | Current
Financing Receivable, Past Due [Line Items]
Total	117,580	138,167
Cash, Securities, and Other | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	119,284	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	20,839	40,754
Consumer and Other | Current
Financing Receivable, Past Due [Line Items]
Total	12,189	18,837
Consumer and Other | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	12,193	27,028
Consumer and Other | Loans Accounted for Under the Fair Value Option
Financing Receivable, Past Due [Line Items]
Total	8,646	13,726
Consumer and Other | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2	676
Consumer and Other | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2	11
Consumer and Other | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	7,504
Consumer and Other | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	4	8,191
Construction and Development
Financing Receivable, Past Due [Line Items]
Total	300,270	345,516
Construction and Development | Current
Financing Receivable, Past Due [Line Items]
Total	300,270	344,016
Construction and Development | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	300,270	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
1-4 Family Residential
Financing Receivable, Past Due [Line Items]
Total	922,725	927,965
1-4 Family Residential | Current
Financing Receivable, Past Due [Line Items]
Total	921,607	924,150
1-4 Family Residential | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	922,725	927,965
1-4 Family Residential | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	3	1,093
1-4 Family Residential | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
1-4 Family Residential | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,115	2,722
1-4 Family Residential | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,118	3,815
Non-Owner Occupied CRE
Financing Receivable, Past Due [Line Items]
Total	605,323	543,692
Non-Owner Occupied CRE | Current
Financing Receivable, Past Due [Line Items]
Total	605,323	543,692
Non-Owner Occupied CRE | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	605,323	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	174,928	195,861
Owner Occupied CRE | Current
Financing Receivable, Past Due [Line Items]
Total	174,928	191,881
Owner Occupied CRE | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	174,928	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	0	3,980
Owner Occupied CRE | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	3,980
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total	239,830	337,180
Commercial and Industrial | Current
Financing Receivable, Past Due [Line Items]
Total	226,748	287,610
Commercial and Industrial | Total Amortized Cost
Financing Receivable, Past Due [Line Items]
Total	239,830	337,180
Commercial and Industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,020	19,305
Commercial and Industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	10,272	1,085
Commercial and Industrial | 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	790	29,180
Commercial and Industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	$ 13,082	$ 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Modified [Line Items]
Principal forgiveness			$ 0	$ 0
Interest rate reduction			0	0
Term extension			978	0
Combination: term extension and principal forgiveness			0	185
Combination: term extension and interest rate reduction			0	0
Commercial and Industrial
Financing Receivable, Modified [Line Items]
Principal forgiveness			0	0
Interest rate reduction			0	0
Term extension			978	0
Combination: term extension and principal forgiveness			0	185
Combination: term extension and interest rate reduction			$ 0	$ 0
Total class of financing receivable			0.40%	0.10%
Commercial and Industrial
Financing Receivable, Modified [Line Items]
Principal forgiveness	$ 0	$ 185	$ 0	$ 185
Weighted average interest rate reduction	$ 0	$ 0	$ 0	$ 0
Weighted average term extension		2 years 9 months 18 days	5 months	2 years 9 months 18 days

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	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	$ 14,235	$ 7,360
Financing Receivable, Nonaccrual	14,414	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	0	4
Financing Receivable, Nonaccrual	0	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
1-4 Family Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans with no ACL	1,468	578
Financing Receivable, Nonaccrual	1,468	3,016
1-4 Family Residential | 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	0	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	11,063	2,355
Financing Receivable, Nonaccrual	11,242	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	Sep. 30, 2024	Dec. 31, 2023
Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	$ 15,392	$ 50,812
Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	1,468	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	12,220	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
1-4 Family Residential | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	1,468	3,016
1-4 Family Residential | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	1,468	3,016
1-4 Family Residential | Secured by Cash and Securities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	0
1-4 Family Residential | 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	0	3,980
Owner Occupied CRE | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	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	12,220	31,893
Commercial and Industrial | Secured by Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Individually Evaluated for Impairment	0	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	$ 12,220	$ 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		9 Months Ended		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		$ 27,319	$ 22,044	$ 23,931	$ 17,183	$ 17,183
Impact of ASU 2016-13 adoption		248,831	246,256	248,831	246,256	242,738	$ 246,875	$ 242,242	$ 240,864
(Release) provision for credit losses		796	1,321	4,175	2,725
Financing Receivable, Allowance for Credit Loss, Writeoff		(9,340)	(198)	(9,366)	(228)
Recoveries		21	8	56	25
Ending balance		18,796	23,175	18,796	23,175	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		375	1,311	961	1,198	1,198
(Release) provision for credit losses		26	(185)	(560)	(265)
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Ending balance		401	1,126	401	1,126	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		75	137	124	191	191
(Release) provision for credit losses		62	(15)	16	(160)
Financing Receivable, Allowance for Credit Loss, Writeoff		(4)	(12)	(30)	(42)	(101)
Recoveries		4	4	27	19
Ending balance		137	114	137	114	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		7,596	7,496	7,945	2,025	2,025
(Release) provision for credit losses		(2,262)	405	(2,611)	1,195
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Ending balance		5,334	7,901	5,334	7,901	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		4,310	3,579
(Release) provision for credit losses		1,014	38
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Recoveries		1
Ending balance		5,325	3,620	5,325	3,620
Non-Owner Occupied CRE
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		2,203	2,495	2,325	3,490	3,490
(Release) provision for credit losses		2,139	(240)	2,017	(546)
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Ending balance		4,342	2,255	4,342	2,255	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		973	1,182	1,034	1,510	1,510
(Release) provision for credit losses		(282)	(172)	(343)	(396)
Financing Receivable, Allowance for Credit Loss, Writeoff				0		0
Ending balance		691	1,010	691	1,010	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		11,787	5,844	7,172	2,460	2,460
(Release) provision for credit losses		99	1,490	4,708	2,781
Financing Receivable, Allowance for Credit Loss, Writeoff		(9,336)	(186)	(9,336)	(186)	(8,737)
Recoveries		16	1		3
Ending balance		2,566	7,149	2,566	7,149	7,172
Commercial and Industrial | Accounting Standards Update 2016-13
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance					2,091	2,091
1-4 Family Residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance				4,370	6,309	6,309
(Release) provision for credit losses				948	116
Recoveries			$ 3	7	3
Ending balance		$ 5,325		5,325		4,370
1-4 Family Residential | 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				$ 22
[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		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	$ 2,383,199		$ 2,383,199		$ 2,530,915
Charge-offs	9,340	$ 198	9,366	$ 228
2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	150,132		150,132		228,555
2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	215,397		215,397		955,254
2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	909,354		909,354		426,158
2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	317,703		317,703		270,756
2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	235,489		235,489		81,385
Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	220,037		220,037		165,967
Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	335,087		335,087		402,840
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,343,496		2,343,496		2,444,024
Pass | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	148,332		148,332		223,640
Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	210,849		210,849		928,004
Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	897,830		897,830		390,279
Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	315,382		315,382		263,469
Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	230,509		230,509		81,286
Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	208,919		208,919		165,047
Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	331,675		331,675		392,299
Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	5,382		5,382		19,991
Special Mention | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Special Mention | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		14,343
Special Mention | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Special Mention | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		4,999
Special Mention | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,898		4,898		0
Special Mention | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Special Mention | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	484		484		649
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	25,675		25,675		53,174
Substandard | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,800		1,800		4,915
Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,548		4,548		2,438
Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,222		4,222		33,335
Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,115		1,115		1,674
Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	11,062		11,062		920
Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,928		2,928		9,892
Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	8,646		8,646		13,726
Not Rated | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Not Rated | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		10,469
Not Rated | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	7,302		7,302		2,544
Not Rated | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,206		1,206		614
Not Rated | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	82		82		99
Not Rated | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	56		56		0
Not Rated | 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	119,284		119,284		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	12,252		12,252		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	6,158		6,158		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	3,426		3,426		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	13,708		13,708		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	4,914		4,914		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	13,859		13,859		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	64,967		64,967		71,306
Charge-offs			0		0
Cash, Securities, and Other | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	117,580		117,580		138,243
Cash, Securities, and Other | Pass | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	12,252		12,252		8,091
Cash, Securities, and Other | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	6,158		6,158		17,878
Cash, Securities, and Other | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,426		3,426		17,181
Cash, Securities, and Other | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	13,708		13,708		5,966
Cash, Securities, and Other | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,914		4,914		6,337
Cash, Securities, and Other | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	13,859		13,859		13,188
Cash, Securities, and Other | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	63,263		63,263		69,602
Cash, Securities, and Other | Special Mention
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 | 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 | 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 | 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 | 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 | 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 | 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 | 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
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 | 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 | 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 | 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 | 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 | 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 | 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 | 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	20,839		20,839		40,754
Charge-offs	4	12	30	42	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	19		19		12,482
Charge-offs			1		0
Consumer and Other | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	8,886		8,886		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	1,575		1,575		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	507		507		896
Charge-offs			10		91
Consumer and Other | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	628		628		24
Charge-offs			19		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	9,224		9,224		22,300
Charge-offs			0		0
Consumer and Other | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	12,144		12,144		19,528
Consumer and Other | Pass | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		614
Consumer and Other | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	19		19		2,013
Consumer and Other | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,584		1,584		647
Consumer and Other | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	369		369		633
Consumer and Other | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	425		425		797
Consumer and Other | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	572		572		24
Consumer and Other | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	9,175		9,175		14,800
Consumer and Other | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Special Mention | 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 | 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 | 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 | 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 | 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 | 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 | 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
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	49		49		7,500
Consumer and Other | Substandard | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Consumer and Other | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	49		49		7,500
Consumer and Other | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	8,646		8,646		13,726
Consumer and Other | Not Rated | 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 | 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 | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	7,302		7,302		2,544
Consumer and Other | Not Rated | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,206		1,206		614
Consumer and Other | Not Rated | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	82		82		99
Consumer and Other | Not Rated | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	56		56		0
Consumer and Other | Not Rated | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		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	300,270		300,270		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	36,544		36,544		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	56,826		56,826		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	195,294		195,294		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	1,028		1,028		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	9,396		9,396		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	1,182		1,182		431
Charge-offs			0		0
Construction and Development | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	295,985		295,985		328,454
Construction and Development | Pass | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	36,075		36,075		32,509
Construction and Development | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	53,010		53,010		231,103
Construction and Development | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	195,294		195,294		42,796
Construction and Development | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,028		1,028		21,615
Construction and Development | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	9,396		9,396		0
Construction and Development | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,182		1,182		431
Construction and Development | Special Mention
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 | 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 | 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 | 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 | 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 | 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 | 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 | 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
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 | 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 | 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 | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Construction and Development | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		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	605,323		605,323		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	27,294		27,294		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	42,585		42,585		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	253,600		253,600		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	118,008		118,008		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	73,767		73,767		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	58,261		58,261		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	31,808		31,808		20,553
Charge-offs			0		0
Non-Owner Occupied CRE | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	599,929		599,929		538,693
Non-Owner Occupied CRE | Pass | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	27,294		27,294		42,799
Non-Owner Occupied CRE | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	42,585		42,585		197,122
Non-Owner Occupied CRE | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	253,600		253,600		125,726
Non-Owner Occupied CRE | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	118,008		118,008		75,026
Non-Owner Occupied CRE | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	68,869		68,869		24,411
Non-Owner Occupied CRE | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	58,261		58,261		53,056
Non-Owner Occupied CRE | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	31,312		31,312		20,553
Non-Owner Occupied CRE | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,898		4,898		4,999
Non-Owner Occupied CRE | Special Mention | 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 | 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 | 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 | 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 | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	4,898		4,898		0
Non-Owner Occupied CRE | Special Mention | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Special Mention | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Non-Owner Occupied CRE | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	496		496		0
Non-Owner Occupied CRE | Substandard | 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 | 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 | 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 | 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 | 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 | 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 | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	496		496		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	174,928		174,928		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	2,212		2,212		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	3,158		3,158		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	45,384		45,384		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	42,252		42,252		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	31,333		31,333		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	48,252		48,252		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	2,337		2,337		2,325
Charge-offs			0		0
Owner Occupied CRE | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	173,527		173,527		191,881
Owner Occupied CRE | Pass | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,212		2,212		3,229
Owner Occupied CRE | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	3,158		3,158		46,751
Owner Occupied CRE | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	43,983		43,983		44,805
Owner Occupied CRE | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	42,252		42,252		37,957
Owner Occupied CRE | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	31,333		31,333		5,555
Owner Occupied CRE | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	48,252		48,252		51,259
Owner Occupied CRE | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,337		2,337		2,325
Owner Occupied CRE | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Special Mention | 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 | 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 | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Special Mention | 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 | 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 | 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 | 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
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,401		1,401		3,980
Owner Occupied CRE | Substandard | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,401		1,401		3,980
Owner Occupied CRE | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Owner Occupied CRE | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		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	239,830		239,830		337,180
Charge-offs	9,336	$ 186	9,336	$ 186	8,737
Commercial and Industrial | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	20,123		20,123		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	14,061		14,061		59,612
Charge-offs			298		8,737
Commercial and Industrial | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	49,802		49,802		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	11,703		11,703		15,131
Charge-offs			6,935		0
Commercial and Industrial | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	10,516		10,516		6,430
Charge-offs			2,103		0
Commercial and Industrial | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	34,470		34,470		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	99,155		99,155		154,119
Charge-offs			0		0
Commercial and Industrial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	223,627		223,627		302,276
Commercial and Industrial | Pass | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	19,145		19,145		38,497
Commercial and Industrial | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	13,882		13,882		59,612
Commercial and Industrial | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	46,981		46,981		15,430
Commercial and Industrial | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	11,703		11,703		13,457
Commercial and Industrial | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	10,516		10,516		6,430
Commercial and Industrial | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	23,408		23,408		16,068
Commercial and Industrial | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	97,992		97,992		152,782
Commercial and Industrial | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	484		484		649
Commercial and Industrial | Special Mention | 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 | 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 | 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 | 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 | 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 | 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 | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	484		484		649
Commercial and Industrial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	15,719		15,719		34,255
Commercial and Industrial | Substandard | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	978		978		1,618
Commercial and Industrial | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	179		179		0
Commercial and Industrial | Substandard | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,821		2,821		29,355
Commercial and Industrial | Substandard | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		1,674
Commercial and Industrial | Substandard | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	0		0		0
Commercial and Industrial | Substandard | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	11,062		11,062		920
Commercial and Industrial | Substandard | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	679		679		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	922,725		922,725		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	51,707		51,707		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	92,590		92,590		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	352,962		352,962		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	129,429		129,429		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	105,056		105,056		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	64,567		64,567		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	126,414		126,414		131,806
Charge-offs			0		0
1-4 Family Residential | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	920,704		920,704		924,949
1-4 Family Residential | Pass | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	51,354		51,354		97,901
1-4 Family Residential | Pass | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	92,037		92,037		373,525
1-4 Family Residential | Pass | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	352,962		352,962		143,694
1-4 Family Residential | Pass | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	128,314		128,314		108,815
1-4 Family Residential | Pass | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	105,056		105,056		37,756
1-4 Family Residential | Pass | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	64,567		64,567		31,452
1-4 Family Residential | Pass | Revolving Loans Amortized Cost Basis
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	126,414		126,414		131,806
1-4 Family Residential | Special Mention
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 | 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 | 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 | 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 | 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 | 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 | 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 | 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
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	2,021		2,021		3,016
1-4 Family Residential | Substandard | 2024
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	353		353		578
1-4 Family Residential | Substandard | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	553		553		2,438
1-4 Family Residential | Substandard | 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 | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing receivable, accrued interest, before allowance for credit loss	1,115		1,115		0
1-4 Family Residential | Substandard | 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 | 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 | 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	Sep. 30, 2024	Dec. 31, 2023	Sep. 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	Sep. 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	$ 18,511	$ 8,929
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Operating lease liabilities	$ 21,334	$ 10,900
Weighted-Average Remaining Lease Term	9 years 8 months 19 days	4 years 8 months 1 day
Weighted-Average Discount Rate	4.12%	2.78%

LEASES - Leases costs (Details)

LEASES - Leases costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease cost	$ 874	$ 720	$ 2,474	$ 2,239
Variable lease cost	591	453	1,723	1,426
Lease costs, net	$ 1,465	$ 1,173	$ 4,197	$ 3,665

LEASES - Lease maturity (Detail

LEASES - Lease maturity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Leases [Abstract]
2023	$ 904		$ 904
2025	2,935		2,935
2026	2,443		2,443
2027	3,415		3,415
2028	3,115		3,115
Thereafter	15,122		15,122
Total future minimum lease payments	27,934		27,934
Less: imputed interest	(6,600)		(6,600)
Present value of net future minimum lease payments	21,334		21,334		$ 10,900
Lease income	$ 100	$ 100	$ 200	$ 300

LEASES - Expected amortization

LEASES - Expected amortization expense (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Leases [Abstract]
2023	$ 66
2025	188
2026	144
2027	119
Thereafter	0
Total undiscounted operating lease income	$ 517

DEPOSITS - Schedule of interest

DEPOSITS - Schedule of interest-bearing deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Deposits [Abstract]
Money market deposit accounts	$ 1,350,619	$ 1,386,149
Time deposits	533,452	496,452
Interest checking accounts	130,255	147,488
Savings accounts	15,152	16,371
Total interest-bearing deposits	2,029,478	2,046,460
Aggregate time deposits of $250 or greater	87,647	91,038
Overdrafts balances classified As loans	$ 100	$ 100

DEPOSITS - Schedule of time dep

DEPOSITS - Schedule of time deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Time Deposits, Fiscal Year Maturity [Abstract]
2023	$ 154,835
2025	336,200
2026	3,530
2027	3,956
2028	34,643
Thereafter	288
Total	$ 533,452	$ 496,452

BORROWINGS - Narrative (Details

BORROWINGS - Narrative (Details)		3 Months Ended		9 Months Ended
	Jul. 01, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) fund	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
BORROWINGS
Number of unsecured federal funds lines of credit | fund				2
Interest expenses		$ 600,000	$ 700,000	$ 2,000,000	$ 2,000,000
Line of Credit
BORROWINGS
Repayments of debt	$ 128,700,000
PPPLF
BORROWINGS
Interest bearing rate (as a percent)		35%		35%
Advances from Federal Home Loan Banks		$ 2,400,000		$ 2,400,000		$ 3,500,000
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		10,000,000		$ 10,000,000
Amount outstanding		0		0		0
Federal Funds Lines of Credit Two
BORROWINGS
Maximum borrowing capacity		19,000,000		19,000,000
Bank Technology Fund
BORROWINGS
Par value of collateral amount		10,300,000		10,300,000
FHLB
BORROWINGS
Amount of collateral pledged		1,300,000,000		1,300,000,000		$ 1,310,000,000
Borrowings from FHLB		612,100,000		612,100,000
March 27, 2024
BORROWINGS
Borrowings from FHLB		31,000,000		31,000,000
January 10, 2025
BORROWINGS
Borrowings from FHLB		$ 10,000,000		$ 10,000,000
Interest bearing rate (as a percent)		0.10%		0.10%
April 1, 2024
BORROWINGS
Borrowings from FHLB		$ 50,000,000		$ 50,000,000
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	Sep. 30, 2024	Dec. 31, 2023
BORROWINGS
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 60,000	$ 122,172
January 1, 2024
BORROWINGS
Rate %	5.55%
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 0	41,175
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 %	5.60%
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 0	50,000
January 10, 2025
BORROWINGS
Rate %	4.87%
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 10,000	0
October 1, 2024
BORROWINGS
Rate %	4.99%
Long-Term Federal Home Loan Bank And Federal Reserve Bank Advances	$ 50,000	$ 0

BORROWINGS - Schedule of subord

BORROWINGS - Schedule of subordinated debt (Details) - Subordinated Notes $ in Thousands	Sep. 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
Initial Debt Issuance Costs	120
Remaining Net Balance	$ 7,988
Subordinated Notes Issued November 2020
BORROWINGS
Interest bearing rate (as a percent)	4.25%
Basis points	0.0402
Carrying Value	$ 10,000
Initial Debt Issuance Costs	162
Remaining Net Balance	$ 9,942
Subordinated Notes Issued August 2021
BORROWINGS
Interest bearing rate (as a percent)	3.25%
Basis points	0.0258
Carrying Value	$ 15,000
Initial Debt Issuance Costs	242
Remaining Net Balance	$ 14,894
Subordinated Notes Issued December 2022
BORROWINGS
Interest bearing rate (as a percent)	7%
Basis points	0.0328
Carrying Value	$ 20,000
Initial Debt Issuance Costs	506
Remaining Net Balance	$ 19,684

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of financial instruments with credit risk (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Unused lines of credit-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	$ 56,617	$ 86,398
Standby letters of credit-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	10,204	13,922
Commitments to make loans to sell-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	56,214	18,917
Commitments to make loans-Fixed
COMMITMENTS AND CONTINGENCIES
Other commitment	1,535	5,275
Unused lines of credit-Variable
COMMITMENTS AND CONTINGENCIES
Other commitment	468,986	540,255
Standby letters of credit-Variable
COMMITMENTS AND CONTINGENCIES
Other commitment	10,331	12,094
Commitments to make loans-Variable
COMMITMENTS AND CONTINGENCIES
Other commitment	$ 9,110	$ 7,115

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Schedule of unfunded loan commitments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Unfunded Loan Commitments [Roll Forward]
Beginning balance	$ 1,205	$ 4,029		$ 419
(Release) provision for credit losses	(295)	(992)		(863)
Ending balance	910	3,037	$ 910	3,037
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			(1,268)
Ending balance	$ 910		910
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, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 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)					200,000
Maximum offering price							$ 100,000
Recognized compensation expense	$ 46		$ 700
Repurchase of common stock (in shares)	(5,501)		(5,501)
Remaining shares available for repurchase under the plan (in shares)	194,499		194,499
Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Recognized compensation expense		$ 100		$ 400
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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized compensation expense	$ 46,000		$ 700,000
Stock issued (in shares)	9,054	8,638	88,419	52,509
Stock surrendered (in shares)	2,776	3,580	36,795	20,381
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)	81,761		81,761
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)	409,857		409,857

SHAREHOLDERS' EQUITY - Stock op

SHAREHOLDERS' EQUITY - Stock options activity (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 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)	(49,175)
Outstanding at end of period (in shares)	81,761
Options fully vested / exercisable at end of period (in shares)	81,761
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)	21.28
Outstanding at end of year (in dollars per share)	25.29
Options fully vested / exercisable (in dollars per share)	$ 25.29
Weighted Average Remaining Contractual Term
Outstanding at end of year (in years)	1 year 3 months
Options fully vested / exercisable (in years)	1 year 3 months

SHAREHOLDERS' EQUITY - Share aw

SHAREHOLDERS' EQUITY - Share awards (Details)	9 Months Ended
	Sep. 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)	75,070
Vested (in shares)	(65,765)
Forfeited (in shares)	(26,848)
Outstanding at end of year	224,981
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)	(64,769)
Outstanding at end of year	210,003

SHAREHOLDERS' EQUITY - Time ves

SHAREHOLDERS' EQUITY - Time vesting units (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 46		$ 700
Time Vesting Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			75,070
Stock-based compensation expense	400	$ 400	$ 1,100	$ 1,200
Unrecognized compensation expense	$ 4,200		$ 4,200
Unrecognized compensation expense recognition period (in years)			3 years 2 months 12 days

SHAREHOLDERS' EQUITY - Financia

SHAREHOLDERS' EQUITY - Financial performance units (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 46		$ 700
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	22,577
Stock-based compensation expense	$ 0	$ (18)	$ 0	$ 65
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	$ 37,147		$ 37,147
Weighted-Average Life (in years)			3 months 18 days
Granted (in shares)			0	24,230
Stock-based compensation expense	$ 37	29	$ (11)	$ 115
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	$ 40,753		$ 40,753
Weighted-Average Life (in years)			1 year 1 month 6 days
Remainder threshold awards	50%		50%
Granted (in shares)			0	2,921
Stock-based compensation expense	$ 9	91	$ 19	$ 131
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	$ 108,094		$ 108,094
Weighted-Average Life (in years)			1 year 3 months 18 days
Granted (in shares)			0	0
Stock-based compensation expense	$ 22	10	$ (64)	$ (81)
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 3 months 18 days
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	$ 127,346		$ 127,346
Weighted-Average Life (in years)			2 years 3 months 18 days
Granted (in shares)			0	0
Stock-based compensation expense	$ 14	14	$ 42	$ 19
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 3 months 18 days
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)	40,224		40,224
Unrecognized Compensation Expense	$ 620,922		$ 620,922
Weighted-Average Life (in years)			4 years 3 months 18 days
Granted (in shares)			42,805	0
Stock-based compensation expense	$ 36	$ 0	$ 61	$ 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Numerator:
Net income available for common shareholders	$ 2,134	$ 3,118	$ 5,725	$ 8,444
Denominator:
Basic weighted average shares (in shares)	9,663,131	9,553,331	9,643,998	9,529,996
Earnings per common share - basic (in dollars per share)	$ 0.22	$ 0.33	$ 0.59	$ 0.89
Numerator:
Net income available for common shareholders	$ 2,134	$ 3,118	$ 5,725	$ 8,444
Denominator:
Basic weighted average shares (in shares)	9,663,131	9,553,331	9,643,998	9,529,996
Total diluted effect of common stock equivalents
Total diluted effect of common stock equivalents (in shares)	103,525	189,939	98,768	190,967
Diluted weighted average shares (in shares)	9,766,656	9,743,270	9,742,766	9,720,963
Earnings per common share - diluted (in dollars per share)	$ 0.22	$ 0.32	$ 0.59	$ 0.87
Stock options
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents (in shares)	0	0	0	5,341
Time Vesting Units
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents (in shares)	27,212	45,143	24,381	80,174
Financial Performance Units
Total diluted effect of common stock equivalents
Diluted effect of common stock equivalents (in shares)	76,313	144,796	74,387	105,452

EARNINGS PER COMMON SHARE - Sch

EARNINGS PER COMMON SHARE - Schedule of potentially dilutive Securities (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
EARNINGS PER COMMON SHARE
Total potentially dilutive securities (in shares)	169,197	295,252	210,090	256,953
Stock options
EARNINGS PER COMMON SHARE
Total potentially dilutive securities (in shares)	81,761	149,725	99,378	134,307
Time Vesting Units
EARNINGS PER COMMON SHARE
Total potentially dilutive securities (in shares)	87,436	136,437	107,682	116,586
Financial Performance Units
EARNINGS PER COMMON SHARE
Total potentially dilutive securities (in shares)	0	9,090	3,030	6,060

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income tax provision	$ 537	$ 1,104	$ 1,940	$ 2,974
Effective income tax rate	20.10%	26.10%	25.30%	26%

FAIR VALUE - Summary of assets

FAIR VALUE - Summary of assets measured at fair value on recurring basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financial Assets
Mortgage loans held for sale, at fair value	$ 12,324	$ 7,254
Derivative assets	1,441	763
Financial Liabilities
Forward commitments and FSC	1,712	740
Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	12,324	7,254
Loans held for sale	473
Loans held at fair value	8,646	13,726
Equity securities	771	758
Guarantee asset	270	189
Equity warrants	795	795
Swap derivative assets	1,441	763
Financial Liabilities
Swap derivative liabilities	1,712	740
Fair Value, Recurring | IRLC, net
Financial Assets
Derivative assets	1,078	345
Fair Value, Recurring | Forward commitments and FSC
Financial Assets
Derivative assets	85	7
Financial Liabilities
Forward commitments and FSC	113	358
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 for sale	0
Loans held at fair value	0	0
Equity securities	649	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
Derivative assets	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | Forward commitments and FSC
Financial Assets
Derivative assets	0	0
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	12,324	7,254
Loans held for sale	473
Loans held at fair value	0	0
Equity securities	122	122
Guarantee asset	0	0
Equity warrants	0	0
Swap derivative assets	1,441	763
Financial Liabilities
Swap derivative liabilities	1,712	740
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | IRLC, net
Financial Assets
Derivative assets	0	0
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | Forward commitments and FSC
Financial Assets
Derivative assets	85	7
Financial Liabilities
Forward commitments and FSC	112	358
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring
Financial Assets
Mortgage loans held for sale, at fair value	0	0
Loans held for sale	0
Loans held at fair value	8,646	13,726
Equity securities	0	0
Guarantee asset	270	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
Derivative assets	1,078	345
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Forward commitments and FSC
Financial Assets
Derivative assets	0	0
Financial Liabilities
Forward commitments and FSC	$ 1	$ 0

FAIR VALUE - Narrative (Details

FAIR VALUE - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) loan	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) loan	Sep. 30, 2023 USD ($)	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
Value of loans sold					$ 40,800
Number of Loans, Non-accruals, fair value | loan	56		56		98
Charge-offs	$ 9,340	$ 198	$ 9,366	$ 228
Loans held at fair value	473		473		$ 0
Net charge-offs on loans accounted for under the fair value option	(300)	(400)	(1,000)	(1,400)
Loans held for sale
Summary of assets measured on a recurring and nonrecurring basis
Loans transferred from held for investment	$ 993	$ 0	$ 3,722	$ 39,221

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	Sep. 30, 2024	Dec. 31, 2023
Total Loans
Fair Value Carrying Amount	$ 21,443	$ 20,980
Unpaid Principal Balance	21,576	21,235
Difference	(133)	(255)
Non Accruals
Fair Value Carrying Amount	626	210
Unpaid Principal Balance	752	220
Difference	(126)	(10)
90 Days or More Past Due
Fair Value Carrying Amount	626	210
Unpaid Principal Balance	752	220
Difference	(126)	(10)
Mortgage loans held for sale
Total Loans
Fair Value Carrying Amount	12,324	7,254
Unpaid Principal Balance	12,099	7,106
Difference	225	148
Loans held for sale
Total Loans
Fair Value Carrying Amount	473
Unpaid Principal Balance	594
Difference	(121)
Non Accruals
Fair Value Carrying Amount	473
Unpaid Principal Balance	594
Difference	(121)
90 Days or More Past Due
Fair Value Carrying Amount	473
Unpaid Principal Balance	594
Difference	(121)
Loans held for investment
Total Loans
Fair Value Carrying Amount	8,646	13,726
Unpaid Principal Balance	8,883	14,129
Difference	(237)	(403)
Non Accruals
Fair Value Carrying Amount	153	210
Unpaid Principal Balance	158	220
Difference	(5)	(10)
90 Days or More Past Due
Fair Value Carrying Amount	153	210
Unpaid Principal Balance	158	220
Difference	$ (5)	$ (10)

FAIR VALUE - Summary of changes

FAIR VALUE - Summary of changes in fair value of loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	$ (280)	$ (53)	$ 182	$ (602)
Mortgage loans held for sale
Fair Value, Option, Quantitative Disclosures [Line Items]
Change in fair value of loans	(346)	(163)	16	(35)
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	$ 66	$ 110	$ 166	$ (547)

FAIR VALUE - Rollforward of cha

FAIR VALUE - Rollforward of changes in fair value of loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Mortgage loans held for sale
Guarantee asset
Balance at beginning of period	$ 26,856	$ 19,746	$ 7,254	$ 8,839
Loans transferred from held for investment	97,878	66,586	270,136	217,774
Fair value changes	(346)	(163)	16	(35)
Sales	(112,033)	(74,064)	(265,034)	(214,467)
Settlements	(31)	0	(48)	(6)
Balance at end of period	12,324	12,105	12,324	12,105
Loans held for sale
Guarantee asset
Balance at beginning of period	0	0	0	1,965
Loans transferred from held for investment	993	0	3,722	39,221
Fair value changes	0	0	0	(20)
Sales	(520)	0	(3,249)	(40,761)
Settlements	0	0	0	(405)
Balance at end of period	473	0	473	0
Loan Held for Investment
Guarantee asset
Balance at beginning of period	10,190	17,523	13,726	23,321
Fair value changes	66	110	166	(547)
Settlements	(1,311)	(1,806)	(4,230)	(7,101)
Loans acquired	0	0	0	1,162
Net charge-offs	(299)	(363)	(1,016)	(1,371)
Balance at end of period	$ 8,646	$ 15,464	$ 8,646	$ 15,464

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	Sep. 30, 2024	Dec. 31, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	$ 15,464	$ 15,464
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	8,646	8,646
Significant Other Observable Inputs (Level 2)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	15,464	15,464
Significant Unobservable Inputs (Level 3)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net recorded investment	$ 8,646	$ 8,646

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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 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
Derivative Asset	$ 1,441		$ 1,441		$ 763
Fair Value, Recurring | Forward commitments and FSC
Guarantee asset
Derivative Asset	85		85		7
Fair Value, Recurring | IRLC, net
Guarantee asset
Derivative Asset	1,078		1,078		345
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Loans Held at Fair Value
Guarantee asset
Balance at beginning of period	10,190	$ 17,523	13,726	$ 23,321
Loans acquired				1,162
Gains/(losses) in net income, net	66	110	166	(547)
Settlements	(1,311)	(1,806)	(4,230)	(7,101)
Balance at end of period	8,646	15,464	8,646	15,464
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Net Charge Off	(299)	(363)	(1,016)	(1,371)
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Forward commitments and FSC
Guarantee asset
Derivative Asset	0		0		0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Guarantee Asset
Guarantee asset
Balance at beginning of period	228	166	189	143
Loans transferred from held for investment	21	6	68	20
Gains/(losses) in net income, net	39	(8)	50	11
Settlements	(18)	(6)	(37)	(16)
Balance at end of period	270	158	270	158
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | IRLC, net
Guarantee asset
Balance at beginning of period	912	453	345	229
Loans acquired	1,078	312	2,803	1,652
Loans transferred from held for investment	1,345	606	3,458	2,784
Gains/(losses) in net income, net	433	160	1,388	1,222
Balance at end of period	1,078	319	1,078	319
Derivative Asset	1,078		1,078		345
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
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | Forward commitments and FSC
Guarantee asset
Derivative Asset	0		0		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | IRLC, net
Guarantee asset
Derivative Asset	0		0		0
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | Forward commitments and FSC
Guarantee asset
Derivative Asset	85		85		7
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | IRLC, net
Guarantee asset
Derivative Asset	$ 0		$ 0		$ 0

FAIR VALUE - Summary of asset_4

FAIR VALUE - Summary of assets measured at level 3 fair value on recurring basis (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Summary of assets measured on a recurring and nonrecurring basis
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	$ 15,464		$ 15,464			$ 15,464
Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	8,646		8,646			8,646
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Loans Held at Fair Value
Summary of assets measured on a recurring and nonrecurring basis
Settlements	299	$ 363	1,016	$ 1,371
Settlements	(1,311)	(1,806)	(4,230)	(7,101)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	8,646	15,464	8,646	15,464	$ 10,190	13,726	$ 17,523	$ 23,321
Loans acquired				1,162
Gains/(losses) in net income, net	66	110	166	(547)
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Guarantee Asset
Summary of assets measured on a recurring and nonrecurring basis
Settlements	(18)	(6)	(37)	(16)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	270	158	270	158	228	189	166	143
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Issuances	(21)	(6)	(68)	(20)
Gains/(losses) in net income, net	39	(8)	50	11
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	1,078	319	1,078	319	912	345	453	229
Loans acquired	1,078	312	2,803	1,652
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Issuances	(1,345)	(606)	(3,458)	(2,784)
Gains/(losses) in net income, net	433	160	1,388	1,222
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	$ 825	795	$ 825	$ 795	795	$ 825	$ 825
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	8,646		8,646			8,646
Significant Other Observable Inputs (Level 2) | Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Net recorded investment	$ 15,464		$ 15,464			$ 15,464

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	3 Months Ended	9 Months Ended
	Mar. 31, 2024	Sep. 30, 2024	Dec. 31, 2023
Summary of assets measured on a recurring and nonrecurring basis
Derivative Asset		$ 1,441	$ 763
Fair Value, Recurring
Summary of assets measured on a recurring and nonrecurring basis
Loans held at fair value, Fair value		8,646	13,726
Guarantee asset, Fair Value		270	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		8,646	13,726
Guarantee asset, Fair Value		270	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		$ 8,646	$ 13,726
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		$ 270	$ 189
Guarantee assets, measurement input		8.50%	(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		(8.50%)	5%
Fair Value, Recurring | IRLC, net
Summary of assets measured on a recurring and nonrecurring basis
Derivative Asset		$ 1,078	$ 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
Derivative Asset		0	0
Fair Value, Recurring | IRLC, net | Significant Other Observable Inputs (Level 2)
Summary of assets measured on a recurring and nonrecurring basis
Derivative Asset		0	0
Fair Value, Recurring | IRLC, net | Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
Derivative Asset		1,078	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
Derivative Asset		$ 1,078	$ 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		(0.84)	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
Derivative Asset			$ 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
Derivative Asset		$ 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		0.0406
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)	2 years	0 years
Fair Value, Recurring | Equity Warrants | Maximum | Volatility | Significant Unobservable Inputs (Level 3) | Black-Scholes option pricing model
Summary of assets measured on a recurring and nonrecurring basis
Derivative assets		0.596	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)	2 years 10 days	1 year 3 months
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		(0.0406)	0.0462
Fair Value, Nonrecurring
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans		$ 15,464	$ 15,464
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		8,646	8,646
Fair Value, Nonrecurring | Significant Other Observable Inputs (Level 2)
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans		15,464	15,464
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3)
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans		$ 8,646	8,646
Fair Value, Nonrecurring | Loss given default | Significant Unobservable Inputs (Level 3) | Commercial and Industrial | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Other Real Estate Owned, Measurement Input		0.060
Fair Value, Nonrecurring | 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
Other Real Estate Owned, Measurement Input		0.05
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			$ 7,500
Impaired Loans, Measurement Input			(46.00%)
Fair Value, Nonrecurring | Commission and Cost to Sell | Significant Unobservable Inputs (Level 3) | 1-4 Family Residential | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans			$ 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		$ 25,615	$ 24,791
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			$ 799
Impaired Loans, Measurement Input			(21.00%)
Fair Value, Nonrecurring | Commission and Cost to Sell | 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		11%
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		$ 144	$ 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 | Sales comparison, Market approach - guideline transaction method
Summary of assets measured on a recurring and nonrecurring basis
Impaired loans		$ 691
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		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 | 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		62%
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) | Commercial and Industrial | Appraisal value
Summary of assets measured on a recurring and nonrecurring basis
Other Real Estate Owned, Measurement Input		(0.060)
Fair Value, Nonrecurring | Weighted Average | 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
Other Real Estate Owned, Measurement Input		(0.050)
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) | 1-4 Family Residential | 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			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			11%
Fair Value, Nonrecurring | Weighted Average | Commission and Cost to Sell | 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		11%
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		(42.00%)	8%
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	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Assets:
Cash and cash equivalents	$ 276,222	$ 254,442	$ 271,484	$ 196,512
Held-to-maturity securities, net of ACL	70,826	66,617
Total	2,383,199	2,530,915
Accrued interest receivable	10,455	11,428
Liabilities:
FHLB borrowings – fixed rate	62,373	125,711
Subordinated notes	52,508	52,340
Accrued interest payable	3,339	3,793
Carrying Amount
Assets:
Cash and cash equivalents	276,222	254,442
Held-to-maturity securities, net of ACL	76,745	74,102
Total	2,355,757	2,493,258
Accrued interest receivable	10,455	11,428
Liabilities:
Term deposits	533,452	496,452
Non-term deposits	1,969,602	2,032,587
FHLB borrowings – fixed rate		41,175
FHLB borrowings – floating rate	50,000	50,000
Federal Reserve borrowings – fixed rate	12,373	34,536
Accrued interest payable	3,339	3,793
Subordinated Notes | Carrying Amount
Liabilities:
Subordinated notes	52,508	52,340
Quoted Prices in Active Markets for Identical Assets (Level 1) | Estimate of Fair Value Measurement
Assets:
Cash and cash equivalents	276,222	254,442
Held-to-maturity securities, net of ACL	247	242
Accrued interest receivable	10,455	11,428
Liabilities:
Term deposits	480,413	414,613
Non-term deposits	1,969,602	2,032,587
Federal Reserve borrowings – fixed rate	2,373	3,539
Accrued interest payable	3,339	3,793
Significant Other Observable Inputs (Level 2) | Estimate of Fair Value Measurement
Assets:
Held-to-maturity securities, net of ACL	62,829	58,231
Liabilities:
FHLB borrowings – fixed rate		41,372
FHLB borrowings – floating rate	49,993	49,986
Federal Reserve borrowings – fixed rate	9,979	30,936
Significant Unobservable Inputs (Level 3) | Estimate of Fair Value Measurement
Assets:
Held-to-maturity securities, net of ACL	7,750	8,144
Total	2,286,056	2,395,468
Liabilities:
Term deposits	54,016	82,564
Significant Unobservable Inputs (Level 3) | Subordinated Notes | Estimate of Fair Value Measurement
Liabilities:
Subordinated notes	$ 47,727	$ 48,228

DERIVATIVES - Narrative (Detail

DERIVATIVES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Interest income	$ 200	$ 200	$ 600	$ 300
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	$ 50,586		$ 50,586		$ 30,325

DERIVATIVES - Schedule of Deriv

DERIVATIVES - Schedule of Derivatives by Balance Sheet Location (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value
Derivative Asset	$ 1,441	$ 763
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Total included in other liabilities	$ 1,712	$ 740
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	$ 50,000	$ 50,000
Designated as Hedging Instrument | Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	50,000	50,000
Fair Value
Derivative Asset		77
Total included in other liabilities	226
Not Designated as Hedging Instrument | Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	50,586	30,325
Fair Value
Derivative Asset	1,441	686
Total included in other liabilities	$ 1,486	$ 740

DERIVATIVES - Derivative Reclas

DERIVATIVES - Derivative Reclassified into Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized Gain (Loss) Recorded in OCI on Derivative	$ (837)	$ 299	$ (303)	$ 983
Interest Rate Swap | Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized Gain (Loss) Recorded in OCI on Derivative	(635)	226	(230)	745
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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Statement
Total interest income	$ 38,090	$ 36,481	$ 114,542	$ 107,565
Total interest expense	22,522	19,715	67,126	52,791
Provision for credit losses	501	329	2,907	1,862
Net interest income, after provision for credit losses	15,067	16,437	44,509	52,912
Non-interest income	6,972	6,099	21,221	15,867
Total income before non-interest expense	22,039	22,536	65,730	68,779
Depreciation and amortization expense	650	589	1,909	1,772
All other non-interest expense	18,718	17,725	56,156	55,589
Income before income taxes	2,671	4,222	7,665	11,418
Segment reporting
Goodwill	30,400	30,400	30,400	30,400	$ 30,400
Total assets	2,911,948	3,002,753	2,911,948	3,002,753	$ 2,975,462
Wealth Management
Income Statement
Total interest income	37,818	36,267	113,813	107,009
Total interest expense	22,522	19,715	67,126	52,791
Provision for credit losses	501	329	2,907	1,862
Net interest income, after provision for credit losses	14,795	16,223	43,780	52,356
Non-interest income	5,501	5,424	16,648	13,364
Total income before non-interest expense	20,296	21,647	60,428	65,720
Depreciation and amortization expense	642	581	1,884	1,747
All other non-interest expense	17,436	15,964	52,284	50,687
Income before income taxes	2,218	5,102	6,260	13,286
Segment reporting
Goodwill	30,400	30,400	30,400	30,400
Total assets	2,897,317	2,989,028	2,897,317	2,989,028
Mortgage
Income Statement
Total interest income	272	214	729	556
Net interest income, after provision for credit losses	272	214	729	556
Non-interest income	1,471	675	4,573	2,503
Total income before non-interest expense	1,743	889	5,302	3,059
Depreciation and amortization expense	8	8	25	25
All other non-interest expense	1,282	1,761	3,872	4,902
Income before income taxes	453	(880)	1,405	(1,868)
Segment reporting
Total assets	$ 14,631	$ 13,725	$ 14,631	$ 13,725

LOW-INCOME HOUSING TAX CREDIT_2

LOW-INCOME HOUSING TAX CREDIT INVESTMENT (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jun. 26, 2023
Schedule of Investments [Line Items]
Unfunded commitments	$ 4,300,000		$ 4,300,000		$ 4,900,000
Amortization expense	200,000
Tax credits and other benefits	200,000	$ 100,000	500,000	$ 300,000
Impairment losses	0			0
Income Tax Expense (Benefit).
Schedule of Investments [Line Items]
Amortization expense	200,000	$ 200,000	600,000	$ 300,000
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)	9 Months Ended	12 Months Ended
	Sep. 30, 2024 USD ($) item	Dec. 31, 2023 USD ($)
REGULATORY CAPITAL MATTERS
Capital injection	$ 0	$ 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	$ 223,126,000	$ 218,150,000
Actual Ratio (as a percent)	0.1006	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	$ 223,126,000	$ 218,150,000
Actual Ratio (as a percent)	10.06%	9.40%
Total capital to risk-weighted assets
Actual Amount	$ 292,546,000	$ 292,151,000
Actual Ratio (as a percent)	0.1319	0.1259
Required for Capital Adequacy Purposes Ratio (as a percent)	0.105
Tier 1 capital to average assets
Actual Amount	$ 223,126,000	$ 218,150,000
Actual Ratio (as a percent)	0.0804	0.0777
Banking Regulations, Retained Earnings (Accumulated Deficit)	$ 110,300,000
Bank
Tier 1 capital to risk-weighted assets
Actual Amount	$ 252,549,000	$ 244,390,000
Actual Ratio (as a percent)	0.1139	0.1054
Required for Capital Adequacy Purposes Amount	$ 133,040,000	$ 139,126,000
Required for Capital Adequacy Purposes Ratio (as a percent)	0.060	0.060
To be Well Capitalized Under Prompt Corrective Action Regulations Amount	$ 177,387,000	$ 185,502,000
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	$ 252,549,000	$ 244,390,000
Actual Ratio (as a percent)	11.39%	10.54%
Required for Capital Adequacy Purposes Amount	$ 99,780,000	$ 104,345,000
Required for Capital Adequacy Purposes Ratio (as a percent)	4.50%	4.50%
To be Well Capitalized Under Prompt Corrective Action Regulations Amount	$ 144,127,000	$ 150,720,000
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	$ 268,970,000	$ 265,391,000
Actual Ratio (as a percent)	0.1213	0.1145
Required for Capital Adequacy Purposes Amount	$ 177,387,000	$ 185,502,000
Required for Capital Adequacy Purposes Ratio (as a percent)	0.080	0.080
To be Well Capitalized Under Prompt Corrective Action Regulations Amount	$ 221,734,000	$ 231,877,000
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	$ 252,549,000	$ 244,390,000
Actual Ratio (as a percent)	0.0911	0.0871
Required for Capital Adequacy Purposes Amount	$ 110,905,000	$ 112,244,000
Required for Capital Adequacy Purposes Ratio (as a percent)	0.040	0.040
To be Well Capitalized Under Prompt Corrective Action Regulations Amount	$ 138,632,000	$ 140,306,000
Banking Regulation, Tier One Leverage Capital Ratio, Well Capitalized, Minimum	0.050	0.050