Allegiance Bancshares (ABTX) 10-K 25 Feb 22 2021 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Feb. 23, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-37585
Entity Registrant Name	Allegiance Bancshares, Inc.
Entity Incorporation, State or Country Code	TX
Entity Tax Identification Number	26-3564100
Entity Address, Address Line One	8847 West Sam Houston Parkway, N.
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77040
City Area Code	281
Local Phone Number	894-3200
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	ABTX
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 728.6
Entity Common Stock Shares Outstanding		20,367,789
Documents Incorporated by Reference	Portions of the Proxy Statement relating to the 2022 Annual Meeting of Shareholders of Allegiance Bancshares, Inc., which will be filed within 120 days after December 31, 2021, are incorporated by reference into Part III, Items 10-14 of this Annual Report on Form 10-K.
Entity Central Index Key	0001642081
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Audit Information [Abstract]
Auditor Name	Crowe LLP
Auditor Location	Dallas, Texas
Auditor Firm ID	173

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and due from banks	$ 23,961	$ 122,897
Interest-bearing deposits at other financial institutions	733,548	299,869
Total cash and cash equivalents	757,509	422,766
Available for sale securities	1,773,765	772,890
Loans held for investment	4,220,486	4,491,764
Less: allowance for credit losses on loans	(47,940)	(53,173)
Loans, net	4,172,546	4,438,591
Accrued interest receivable	33,392	40,053
Premises and equipment, net	63,708	70,685
Other real estate owned	0	9,196
Federal Home Loan Bank stock	9,358	7,756
Bank owned life insurance	28,240	27,686
Goodwill	223,642	223,642
Core deposit intangibles, net	14,658	17,954
Other assets	28,136	18,909
TOTAL ASSETS	7,104,954	6,050,128
Deposits:
Noninterest-bearing	2,243,085	1,704,567
Interest-bearing
Demand	869,984	437,328
Money market and savings	1,643,745	1,499,938
Certificates and other time	1,290,825	1,346,649
Total interest-bearing deposits	3,804,554	3,283,915
Total deposits	6,047,639	4,988,482
Accrued interest payable	1,753	2,701
Borrowed funds	89,956	155,515
Subordinated debt	108,847	108,322
Other liabilities	40,291	36,439
Total liabilities	6,288,486	5,291,459
COMMITMENTS AND CONTINGENCIES (See Note 17)
SHAREHOLDERS’ EQUITY:
Preferred stock, $1 par value; 1,000,000 shares authorized; no shares issued or outstanding	0	0
Common stock, $1 par value; 80,000,000 shares authorized; 20,337,220 shares issued and outstanding at December 31, 2021 and 20,208,323 shares issued and outstanding at December 31, 2020	20,337	20,208
Capital surplus	510,797	508,794
Retained earnings	267,092	195,236
Accumulated other comprehensive income	18,242	34,431
Total shareholders’ equity	816,468	758,669
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 7,104,954	$ 6,050,128

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	80,000,000	80,000,000
Common stock, shares issued (in shares)	20,337,220	20,208,323
Common stock, shares outstanding (in shares)	20,337,220	20,208,323

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
INTEREST INCOME:
Loans, including fees	$ 230,713	$ 225,959	$ 221,363
Securities:
Taxable	11,889	8,227	6,975
Tax-exempt	9,909	7,311	2,934
Deposits in other financial institutions	673	265	1,635
Total interest income	253,184	241,762	232,907
INTEREST EXPENSE:
Demand, money market and savings deposits	5,365	9,371	18,307
Certificates and other time deposits	11,628	21,675	26,656
Borrowed funds	1,878	2,183	4,675
Subordinated debt	5,749	5,850	3,732
Total interest expense	24,620	39,079	53,370
NET INTEREST INCOME	228,564	202,683	179,537
Provision for credit losses	(2,322)	27,374	5,939
Net interest income after provision for credit losses	230,886	175,309	173,598
NONINTEREST INCOME:
Gain on sale of securities	49	287	1,459
(Loss) gain on sale of other real estate and other repossessed assets	(265)	(258)	26
Bank owned life insurance income	554	582	624
Debit card and ATM card income	2,996	2,205	1,984
Other	3,093	3,406	7,200
Total noninterest income	8,562	8,156	13,423
NONINTEREST EXPENSE:
Salaries and employee benefits	90,177	80,152	77,593
Net occupancy and equipment	9,144	7,969	8,179
Depreciation	4,254	3,716	3,192
Data processing and software amortization	8,862	7,992	7,464
Professional fees	3,025	3,128	2,333
Regulatory assessments and FDIC insurance	3,407	2,926	1,705
Core deposit intangibles amortization	3,296	3,922	4,711
Communications	1,406	1,387	1,839
Advertising	1,692	1,565	2,367
Other real estate expense	548	5,162	614
Acquisition and merger-related expenses	2,011	0	1,326
Other	11,732	9,575	9,312
Total noninterest expense	139,554	127,494	120,635
INCOME BEFORE INCOME TAXES	99,894	55,971	66,386
Provision for income taxes	18,341	10,437	13,427
NET INCOME	$ 81,553	$ 45,534	$ 52,959
EARNINGS PER SHARE:
Basic (in dollars per share)	$ 4.04	$ 2.23	$ 2.50
Diluted (in dollars per share)	4.01	2.22	2.47
DIVIDENDS PER SHARE (in dollars per share)	$ 0.48	$ 0.40	$ 0
Deposit Account, Nonsufficient Funds Fee
NONINTEREST INCOME:
Revenue from contract with customer	$ 464	$ 404	$ 658
Deposit Account, Service Charge Fee
NONINTEREST INCOME:
Revenue from contract with customer	$ 1,671	$ 1,530	$ 1,472

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 81,553	$ 45,534	$ 52,959
Unrealized (loss) gain on securities:
Change in unrealized holding (loss) gain on available for sale securities during the period	(21,696)	38,920	11,308
Reclassification of gain realized through the sale of securities	(49)	(287)	(1,459)
Unrealized gain (loss) on cash flow hedge:
Change in fair value of cash flow hedge	1,477	(1,252)	0
Reclassification of gain realized through the termination of cash flow hedge	(225)	0	0
Total other comprehensive (loss) income	(20,493)	37,381	9,849
Deferred tax benefit (expense) related to other comprehensive income	4,304	(7,850)	(2,061)
Other comprehensive (loss) income, net of tax	(16,189)	29,531	7,788
Comprehensive income	$ 65,364	$ 75,065	$ 60,747

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common StockCumulative Effect, Period of Adoption, Adjusted Balance	Capital Surplus	Capital SurplusCumulative Effect, Period of Adoption, Adjusted Balance	Retained Earnings	Retained EarningsCumulative Effect, Period of Adoption, Adjustment	Retained EarningsCumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss)Cumulative Effect, Period of Adoption, Adjusted Balance
Balance at Dec. 31, 2018	$ 702,984	$ (1,715)	$ 701,269	$ 21,938	$ 21,938	$ 571,803	$ 571,803	$ 112,131	$ (1,715)	$ 110,416	$ (2,888)	$ (2,888)
Balance (in shares) at Dec. 31, 2018				21,937,740	21,937,740
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2016-13
Net income	$ 52,959							52,959
Other comprehensive income (loss)	7,788										7,788
Common stock issued in connection with the exercise of stock options, restricted stock awards and the ESPP (in shares)				272,353
Common stock issued in connection with the exercise of stock options, restricted stock awards and the ESPP	3,412			$ 272		3,140
Repurchase of common stock (in shares)				(1,686,277)
Repurchase of common stock	(58,663)			$ (1,686)		(56,977)
Stock based compensation expense	3,100					3,100
Balance at Dec. 31, 2019	709,865	$ (5,508)	$ 704,357	$ 20,524	$ 20,524	521,066	$ 521,066	163,375	$ (5,508)	$ 157,867	4,900	$ 4,900
Balance (in shares) at Dec. 31, 2019				20,523,816	20,523,816
Net income	45,534							45,534
Other comprehensive income (loss)	29,531										29,531
Cash dividends declared	(8,165)							(8,165)
Common stock issued in connection with the exercise of stock options, restricted stock awards and the ESPP (in shares)				203,404
Common stock issued in connection with the exercise of stock options, restricted stock awards and the ESPP	2,569			$ 203		2,366
Repurchase of common stock (in shares)				(518,897)
Repurchase of common stock	(18,582)			$ (519)		(18,063)
Stock based compensation expense	3,425					3,425
Balance at Dec. 31, 2020	758,669			$ 20,208		508,794		195,236			34,431
Balance (in shares) at Dec. 31, 2020				20,208,323
Net income	81,553							81,553
Other comprehensive income (loss)	(16,189)										(16,189)
Cash dividends declared	(9,697)							(9,697)
Common stock issued in connection with the exercise of stock options, restricted stock awards and the ESPP (in shares)				290,103
Common stock issued in connection with the exercise of stock options, restricted stock awards and the ESPP	3,812			$ 290		3,522
Repurchase of common stock (in shares)				(161,206)
Repurchase of common stock	(5,659)			$ (161)		(5,498)
Stock based compensation expense	3,979					3,979
Balance at Dec. 31, 2021	$ 816,468			$ 20,337		$ 510,797		$ 267,092			$ 18,242
Balance (in shares) at Dec. 31, 2021				20,337,220

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Retained Earnings
Per share amount of cash dividends declared (in dollars per share)	$ 0.48	$ 0.40

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 81,553	$ 45,534	$ 52,959
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and core deposit intangibles amortization	7,550	7,638	7,903
Provision for credit losses	(2,322)	27,374	5,939
Deferred income tax expense (benefit)	2,783	(7,059)	(87)
Net amortization of premium on investments	7,764	3,731	4,051
Excess tax benefit from stock based compensation	(620)	(149)	(11)
Bank owned life insurance income	(554)	(582)	(624)
Net accretion of discount on loans	(458)	(2,508)	(8,853)
Net amortization of discount on subordinated debt	114	113	111
Net accretion of discount on certificates of deposit	(142)	(356)	(772)
Loss (gain) on sale of other real estate and other repossessed assets	265	258	(26)
Loss on write-down of premises, equipment and other real estate	1,317	4,065	0
Net gain on sale of securities	(49)	(287)	(1,459)
Federal Home Loan Bank stock dividends	(68)	(192)	(403)
Stock based compensation expense	3,979	3,425	3,100
Net change in operating leases	2,859	2,627	2,097
Increase in accrued interest receivable and other assets	(1,261)	(24,964)	(111)
Increase in accrued interest payable and other liabilities	4,671	2,395	3,053
Net cash provided by operating activities	107,381	61,063	66,867
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from maturities and principal paydowns of available for sale securities	3,281,513	3,959,259	3,462,495
Proceeds from sales and calls of available for sale securities	4,898	38,106	173,024
Purchase of available for sale securities	(4,315,947)	(4,362,521)	(3,663,770)
Net change in total loans	277,440	(591,471)	(165,984)
Purchase of bank premises and equipment	(2,932)	(7,182)	(13,385)
Proceeds from sale of bank premises, equipment and other real estate	1,738	4,027	1,871
Net (purchases) redemptions of Federal Home Loan Bank stock	(1,534)	(1,322)	5,102
Net cash paid for the LoweryBank branch acquisition	0	0	(32,867)
Net cash used in investing activities	(754,824)	(961,104)	(233,514)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in noninterest-bearing deposits	538,518	452,335	29,052
Net increase in interest-bearing deposits	520,781	468,402	361,536
Net change in other borrowed funds	(50,000)	65,000	(149,990)
Net (paydown) increase in borrowings under credit agreement	(15,569)	15,000	0
Proceeds from subordinated notes issuance, net of offering expenses	0	0	58,601
Dividends paid to common shareholders	(9,697)	(8,165)	0
Proceeds from the issuance of common stock, stock option exercises and the ESPP	3,812	2,569	3,412
Repurchase of common stock	(5,659)	(18,582)	(58,663)
Net cash provided by financing activities	982,186	976,559	243,948
NET CHANGE IN CASH AND CASH EQUIVALENTS	334,743	76,518	77,301
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	422,766	346,248	268,947
CASH AND CASH EQUIVALENTS, END OF PERIOD	757,509	422,766	346,248
SUPPLEMENTAL CASH FLOW INFORMATION:
Income taxes paid	19,250	15,100	15,400
Interest paid	25,568	40,704	51,856
Cash paid for operating lease liabilities	3,433	3,282	3,543
SUPPLEMENTAL NONCASH DISCLOSURE:
Lease right-of-use asset obtained in exchange for lessee operating lease liabilities	1,446	3,056	13,277
Loans transferred to other real estate	821	9,209	7,707
Bank-financed sales of other real estate	8,125	2,379	0
Branch assets transferred to assets held for sale	$ 2,925	$ 0	$ 0

NATURE OF OPERATIONS AND SUMMAR

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES	NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES Nature of Operations and Principles of Consolidation— The consolidated financial statements include Allegiance Bancshares, Inc. (“Allegiance”) and its wholly-owned subsidiary, Allegiance Bank (the “Bank”, and together with Allegiance, collectively referred to as the “Company”) provide commercial and retail loans and commercial banking services. Intercompany transactions and balances are eliminated in consolidation under U.S. generally accepted accounting principles (“GAAP”). The Company derives substantially all of its revenues and income from the operation of the Bank. Allegiance Bank is a Texas banking association which began operations in October 2007. The Company is focused on delivering a wide variety of relationship-driven commercial banking products and community-oriented services tailored to meet the needs of small to mid-sized businesses, professionals and individuals through its 27 offices, with 26 bank offices in the Houston metropolitan area and one office in Beaumont, just outside of the Houston metropolitan area, as of the year ended December 31, 2021. The Bank provides its customers with a variety of banking services including checking accounts, savings accounts and certificates of deposit and its primary lending products are commercial, personal, automobile, mortgage and home improvement loans. The Bank also offers safe deposit boxes, automated teller machines, drive-through services and 24-hour depository facilities. Use of Estimates— The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the reporting 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 differ from those estimates. Cash and cash equivalents —Cash and cash equivalents include cash, deposits with other financial institutions with maturities not greater than one year. Net cash flows are reported for customer loan and deposit transactions. Securities —Debt securities are classified as available for sale when they might be sold before maturity. Securities available for sale are carried at fair value. Unrealized gains and losses are excluded from earnings and reported, net of tax, as a separate component of shareholders’ equity until realized. Securities within the available for sale portfolio may be used as part of the Company’s asset/liability strategy and may be sold in response to changes in interest rate risk, prepayment risk or other similar economic factors. Interest earned on these assets is included in interest income. Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized on the level-yield method, except for mortgage backed securities where prepayments are anticipated. Gains and losses on sales are recorded on the trade date and determined using the specific identification method. Loans —Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost net of the allowance for credit losses on loans. Amortized cost is the principal balance outstanding, net of purchase accounting adjustments and deferred fees and costs. Accrued interest receivable on loans totaled $26.0 million at December 31, 2021 and was reported in accrued interest receivable on the consolidated balance sheets. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Interest income on loans is discontinued and placed on nonaccrual status at the time the loan is 90 days delinquent. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Loans are returned to accrual status when all the principal and interest amount contractually due are brought current and future payments are reasonably assured. Nonrefundable Fees and Costs Associated with Lending Activities —Loan commitment and loan origination fees, and certain direct origination costs, are deferred and recognized in interest income as an adjustment to yield without anticipating prepayments using the interest method over the related loan life or; if the commitment expires unexercised, balances are recognized in income upon expiration of the commitment. Nonperforming and Past Due Loans —The Company has several procedures in place to assist it in maintaining the overall quality of its loan portfolio. The Company has established underwriting guidelines to be followed by its officers, and monitors its delinquency levels for any negative or adverse trends. There can be no assurance, however, that the Company’s loan portfolio will not become subject to increasing pressures from deteriorating borrower credit due to general economic conditions or other factors. Past due status is based on the contractual terms of the loan. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. The Company generally classifies a loan as nonperforming, automatically places the loan on nonaccrual status, ceases accruing interest and reverses all unpaid accrued interest against interest income, when, in management’s opinion, the borrower may be unable to meet payment obligations, when the payment of principal or interest on a loan is delinquent for 90 days, as well as when required by regulatory provisions, unless the loan is in the process of collection and the underlying collateral fully supports the carrying value of the loan. Any payments received on nonaccrual loans are applied first to outstanding loan amounts. Interest income is subsequently recognized only to the extent cash payments are received in excess of principal due. Any excess is treated as recovery of lost interest. Loans are returned to accrual status when all of the principal and interest amounts contractually due are brought current and future payments are reasonably assured. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. If the decision is made to continue accruing interest on the loan, periodic reviews are made to confirm the accruing status of the loan. Nonaccrual loans and loans past due 90 days include both smaller balance homogeneous loans that are collectively and individually evaluated. When available information confirms that specific loans, or portions thereof, are uncollectible, these amounts are charged-off against the allowance. All loan types are considered delinquent after 30 days past due and are typically charged-off or charged-down no later than 120 days past due, with consideration of, but not limited to, the following criteria in determining the need and timing of the charge-off or charge-down: (1) the Bank is in the process of repossession or foreclosure and there appears to be a likely deficiency; (2) the collateral securing the loan has been sold and there is an actual deficiency; (3) the Bank is proceeding with lengthy legal action to collect its balance; (4) the borrower is unable to be located; or (5) the borrower has filed bankruptcy. Charge-offs occur when the Company confirms a loss on a loan. Acquired Loans —Acquired loans are recorded at fair value at the date of acquisition with no initial valuation allowance based on a discounted cash flow methodology that considers various factors including the type of loan and related collateral, classification status, fixed or variable interest rate, term of loan and whether or not the loan was amortizing, and a discount rate reflecting the Company’s assessment of risk inherent in the cash flow estimates. Certain larger purchased loans are individually evaluated while certain purchased loans are grouped together according to similar risk characteristics and are treated in the aggregate when applying various valuation techniques. These cash flow evaluations are inherently subjective as they require material estimates, all of which may be susceptible to significant change. Prior to the adoption of ASC Topic 326 on January 1, 2020, loans acquired in a business combination that had evidence of deterioration of credit quality since origination and for which it was probable, at acquisition, that the Company would be unable to collect all contractually required payments receivable were considered purchased credit impaired (“PCI”). PCI loans were individually evaluated and recorded at fair value at the date of acquisition with no initial valuation allowance based on a discounted cash flow methodology that considers various factors including the type of loan and related collateral, classification status, fixed or variable interest rate, term of loan and whether or not the loan was amortizing, and a discount rate reflecting the Company’s assessment of risk inherent in the cash flow estimates. Increases in expected cash flows, including prepayments, subsequent to the initial investment were recognized prospectively through adjustment of the yield on the loan over its remaining life. Decreases in expected cash flows were recognized as impairment. Valuation allowances on PCI loans reflected only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately are not to be received). Subsequent to January 1, 2020, loans acquired in a business combination that have experienced more-than-insignificant deterioration in credit quality since origination are considered purchased credit deteriorated (“PCD”) loans. At the acquisition date, an estimate of expected credit losses is made for groups of PCD loans with similar risk characteristics and individual PCD loans without similar risk characteristics. This initial allowance for credit losses is allocated to individual PCD loans and added to the purchase price or acquisition date fair values to establish the initial amortized cost basis of the PCD loans. As the initial allowance for credit losses is added to the purchase price, there is no credit loss expense recognized upon acquisition of a PCD loan. Any difference between the unpaid principal balance of PCD loans and the amortized cost basis is considered to relate to noncredit factors and results in a discount or premium. Discounts and premiums are recognized through interest income on a level-yield method over the life of the loans. All loans considered to be PCI prior to January 1, 2020 were converted to PCD on that date. For acquired loans not deemed purchased credit deteriorated at acquisition, the differences between the initial fair value and the unpaid principal balance are recognized as interest income on a level-yield basis over the lives of the related loans. At the acquisition date, an initial allowance for expected credit losses is estimated and recorded as a provision for credit losses expense. The subsequent measurement of expected credit losses for all acquired loans is the same as the subsequent measurement of expected credit losses for originated loans. A llowance for Credit Losses— The allowance for credit losses is a valuation account that is established through a provision for (or reversal of) credit losses charged to expense, which represents management’s best estimate of lifetime expected losses based on reasonable and supportable forecasts, historical loss experience, and other qualitative considerations. The allowance for credit losses includes the allowance for credit losses on loans, which is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on loans, and the allowance for credit losses on unfunded commitments reported in other liabilities. Allowance for Credit Losses on Loans — Effective January 1, 2020, the Company adopted ASU 2016-13 Financial Instruments – Credit Losses (ASC Topic 326): Measurement of Credit Losses on Financial Instruments , which replaced the incurred loss methodology with an expected loss methodology that is referred to as the CECL methodology. The level of the allowance is based upon management's evaluation of historical default and loss experience, current and projected economic conditions, asset quality trends, known and inherent risks in the portfolio, adverse situations that may affect the borrowers' ability to repay a loan (including the timing of future payments), the estimated value of any underlying collateral, composition of the loan portfolio, industry and peer bank loan quality indications and other pertinent factors, including regulatory recommendations. The allowance for credit losses on loans maintained by management is believed adequate to absorb all expected future losses in the loan portfolio at the balance sheet date. The Company disaggregates the loan portfolio into pools for purposes of determining the allowance for credit losses. These pools are based on the level at which the Company develops, documents and applies a systematic methodology to determine the allowance for credit losses. Loans with similar risk characteristics are collectively evaluated resulting in loss estimates as determined by applying reserve factors, such as historical lifetime loan loss experience, concentration risk of specific loan types, the volume, growth and composition of the Company’s loan portfolio, current economic conditions and reasonable and supportable forecasted economic conditions that may affect the borrower’s ability to pay and the value of collateral, the evaluation of the Company’s loan portfolio through its internal loan review process, general economic conditions and other qualitative risk factors both internal and external to the Company and other relevant factors, designed to estimate current expected credit losses, to amortized cost balances over the remaining contractual life of the collectively evaluated portfolio. Loans with similar risk characteristics are aggregated into homogeneous pools for assessment. Historical lifetime loan loss experience is determined by utilizing an open-pool (“cumulative loss rate”) methodology. Adjustments to the historical lifetime loan loss experience are made for differences in current loan pool risk characteristics such as portfolio concentrations, delinquency, nonaccrual, and watch list levels, as well as changes in current and forecasted economic conditions such as unemployment rates, property and collateral values, and other indices relating to economic activity. Losses are predicted over a period of time determined to be reasonable and supportable, and at the end of the reasonable and supportable period losses are reverted to long term historical averages. The reasonable and supportable period and reversion period are re-evaluated each year by the Company and are dependent on the current economic environment among other factors. A reasonable and supportable period of twelve months was utilized for all loan pools, followed by an immediate reversion to long term averages. Based on a review of these factors for each loan type, the Company applies an estimated percentage to the outstanding balance of each loan type. Loans that no longer share risk characteristics with the collectively evaluated loan pools are evaluated on an individual basis and are excluded from the collectively evaluated pools. In order to assess which loans are to be individually evaluated, the Company follows a loan review program to evaluate the credit risk in the total loan portfolio and assigns risk grades to each loan. Individual credit loss estimates are typically performed for nonaccrual loans, modified loans classified as troubled debt restructurings and all other loans identified by management. All loans deemed as being individually evaluated are reviewed on a quarterly basis in order to determine whether a specific reserve is required. The Company considers certain loans to be collateral dependent if the borrower is experiencing financial difficulty and management expects repayment for the loan to be substantially through the operation or sale of the collateral. For collateral dependent loans, loss estimates are based on the fair value of collateral, less estimated cost to sell (if applicable). Collateral values supporting individually evaluated loans are assessed quarterly and appraisals are typically obtained at least annually. The Company allocates a specific loan loss reserve on an individual loan basis primarily based on the value of the collateral securing the individually evaluated loan. Through this loan review process, the Company assesses the overall quality of the loan portfolio and the adequacy of the allowance for credit losses on loans while considering risk elements attributable to particular loan types in assessing the quality of individual loans. In addition, for each category of loans, the Company considers secondary sources of income and the financial strength and credit history of the borrower and any guarantors. A change in the allowance for credit losses on loans can be attributable to several factors, most notably specific reserves for individually evaluated loans, historical lifetime loan loss information, and changes in economic factors and growth in the loan portfolio. Specific reserves that are calculated on an individual basis and the qualitative assessment of all other loans reflect current changes in the credit quality of the loan portfolio. Historical lifetime credit losses, on the other hand, are based on an open-pool (“cumulative loss rate”) methodology, which is then applied to estimate lifetime credit losses in the loan portfolio. The allowance for credit losses on loans is further determined by the size of the loan portfolio subject to the allowance methodology and factors that include Company-specific risk indicators and general economic conditions, both of which are constantly changing. The Company evaluates the economic and portfolio-specific factors on a quarterly basis to determine a qualitative component of the general valuation allowance. These factors include current economic metrics, reasonable and supportable forecasted economic metrics, delinquency trends, credit concentrations, nature and volume of the portfolio and other adjustments for items not covered by specific reserves and historical lifetime loss experience. Based on the Company’s actual historical lifetime loan loss experience relative to economic and loan portfolio-specific factors at the time the losses occurred, management is able to identify the probable level of lifetime losses as of the date of measurement. The Company’s analysis of qualitative, or economic, factors on pools of loans with common risk characteristics, in combination with the quantitative historical lifetime loss information and specific reserves, provides the Company with an estimate of lifetime losses. The calculation of current expected credit losses is inherently subjective, as it requires management to exercise judgment in determining appropriate factors used to determine the allowance. The estimated loan losses for all loan pools are adjusted for changes in qualitative factors not inherently considered in the quantitative analyses to bring the allowance to the level management believes is appropriate based on factors that have not otherwise been fully accounted for, including adjustments for foresight risk, input imprecision and model imprecision. The qualitative categories and the measurements used to quantify the risks within each of these categories are subjectively selected by management, but measured by objective measurements period over period. The data for each measurement may be obtained from internal or external sources. The current period measurements are evaluated and assigned a factor commensurate with the current level of risk relative to past measurements over time. The resulting qualitative adjustments are applied to the relevant collectively evaluated loan portfolios. These adjustments are based upon quarterly trend assessments in portfolio concentrations, changes in lending policies and procedures, policy exceptions, independent loan review results, internal risk ratings and peer group credit quality trends. The qualitative allowance allocation, as determined by the processes noted above, is increased or decreased for each loan pool based on the assessment of these various qualitative factors. The determination of the appropriate qualitative adjustment is based on management's analysis of current and expected economic conditions and their impact to the portfolio, as well as internal credit risk movements and a qualitative assessment of the lending environment, including underwriting standards. Management recognizes the sensitivity of various assumptions made in the quantitative modeling of expected losses and may adjust reserves depending upon the level of uncertainty that currently exists in one or more assumptions. While policies and procedures used to estimate the allowance for credit losses on loans, as well as the resultant provision for credit losses charged to income, are considered adequate by management and are reviewed periodically by regulators and internal audit, they are approximate and could materially change based on changes within the loan portfolio and effects from economic factors. There are factors beyond the Company’s control, such as changes in projected economic conditions, including political instability or global events affecting the U.S. economy, real estate markets or particular industry conditions which could cause changes to expectations for current conditions and economic forecasts that could result in an unanticipated increase in the allowance and may materially impact asset quality and the adequacy of the allowance for credit losses and thus the resulting provision for credit losses. In assessing the adequacy of the allowance for credit losses on loans, the Company considers the results of its ongoing independent loan review process. The Company undertakes this process both to ascertain those loans in the portfolio with elevated credit risk and to assist in its overall evaluation of the risk characteristics of the entire loan portfolio. Its loan review process includes the judgment of management, independent internal loan reviewers and reviews that may have been conducted by third-party reviewers including regulatory examiners. The Company incorporates relevant loan review results in the allowance. In accordance with CECL, losses are estimated over the remaining contractual terms of loans, adjusted for prepayments. The contractual term excludes expected extensions, renewals and modifications unless management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed or such renewals, extensions or modifications are included in the original loan agreement and are not unconditionally cancellable by the Company. Credit losses are estimated on the amortized cost basis of loans, which includes the principal balance outstanding, purchase discounts and premiums and deferred loan fees and costs. Loan losses are not estimated for accrued interest receivable as interest that is deemed uncollectible is written off through interest income in a timely manner. Accrued interest is presented separately on the balance sheets and as allowed under ASC Topic 326 is excluded from the tabular loan disclosures in Note 6 – Loans and Allowance for Credit Losses. Allowance for Credit Losses on Unfunded Commitments — The Company estimates expected credit losses over the contractual term in which the Company is exposed to credit risk through a contractual obligation to extend credit, unless the obligation is unconditionally cancellable by the Company. The allowance for credit losses on unfunded commitments is adjusted as a provision for (or reversal of) credit loss expense. The estimates are determined based on the likelihood of funding during the contractual term and an estimate of credit losses subsequent to funding. Estimated credit losses on subsequently funded balances are based on the same assumptions as used to estimate credit losses on existing funded loans. Allowance for Credit Losses - Securities Available for Sale — For securities classified as available for sale that are in an unrealized loss position at the balance sheet date, the Company first assesses whether or not it intends to sell the security, or more likely than not will be required to sell the security, before recovery of its amortized cost basis. If either criteria is met, the security's amortized cost basis is written down to fair value through net income. If neither criteria is met, the Company evaluates whether any portion of the decline in fair value is the result of credit deterioration. Such evaluations consider the extent to which the amortized cost of the security exceeds its fair value, changes in credit ratings and any other known adverse conditions related to the specific security. If the evaluation indicates that a credit loss exists, an allowance for credit losses is recorded through provisions for credit losses for the amount by which the amortized cost basis of the security exceeds the present value of cash flows expected to be collected, limited by the amount by which the amortized cost exceeds fair value. Losses are charged against the allowance when management believes the uncollectibility of an available for sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Any impairment not recognized in the allowance for credit losses is recognized in other comprehensive income. For certain types of debt securities, such as U.S. Treasuries and other securities with government guarantees, entities may expect zero credit losses. The zero-loss expectation applies to all of the Company’s securities and no allowance for credit losses was recorded on its available for sale securities portfolio at transition. Prior to the adoption of ASU 2016-13, declines in the fair value of available-for-sale securities below their cost that were deemed to be other than temporary were reflected in earnings as realized losses. In estimating other-than-temporary impairment losses prior to January 1, 2020, management considered, among other things, (i) the length of time and the extent to which the fair value had been less than cost, (ii) the financial condition and near-term prospects of the issuer and (iii) the intent and our ability to retain our investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Accrued interest receivable on available for sale securities totaled $7.4 million at December 31, 2021 and is excluded from the estimate of credit losses. Troubled debt restructurings (TDRs) —Loans for which terms have been modified in a TDR are evaluated using these same individual evaluation methods. For troubled debt restructurings that subsequently default, the Company determines the amount of reserve in accordance with the accounting policy for the allowance for credit losses. The Company assesses the exposure for each modification, by collateral discounting and determines if a specific allocation to the allowance for credit losses is needed. Once an obligation has been restructured because of such credit problems, it continues to be considered a troubled debt restructuring until paid in full. The Company returns troubled debt restructurings to accrual status only if (1) all contractual amounts due can reasonably be expected to be repaid within a prudent period and (2) repayment has been in accordance with the contract for a sustained period, typically at least twelve months. Premises and Equipment —Premises and equipment are carried at cost less accumulated depreciation. Depreciation expense is calculated principally using the straight-line method over the estimated useful lives of the assets which range from 3 to 40 years. Leasehold improvements are amortized using the straight-line method over the periods of the leases or the estimated useful lives, whichever is shorter. Land is carried at cost. Leases —On January 1, 2019, the Company adopted Accounting Standards Update ("ASU") 2016-02, Leases (Topic 842) through the required modified retrospective approach by applying the allowed transition method whereby comparative periods were not restated. The Company elected to apply several of the available practical expedients provided by ASU 2016-12, including carryover of historical lease determination, carryover of historical initial direct cost balances for existing leases and accounting for lease and non-lease components in contracts in which the Company is a lease as a single lease component. Upon adoption of the new leasing standard on January 1, 2019, the Company recognized $15.3 million of right-of-use assets, and $15.7 million of related lease liabilities on the Consolidated Balance Sheet. The Company leases certain office facilities under operating leases. We also own certain office facilities which we lease to outside parties under operating lessor leases; however, such leases are not significant. Under the new standards, for operating leases other than those considered to be short-term, we recognize lease right-of-use assets and related lease liabilities. Such amounts are reported as components of premises and equipment and other liabilities, respectively, on our consolidated balance sheet. Other Real Estate Owned —Assets acquired through or instead of loan foreclosure are held for sale and are initially recorded at fair value less estimated selling costs when acquired, establishing a new cost basis. Costs after acquisition are generally expensed. If the fair value of the asset declines, a write-down is recorded through expense. The valuation of foreclosed assets is subjective in nature and may be adjusted in the future because of changes in economic conditions. At December 31, 2021, the balance of other real estate owned was zero. Federal Home Loan Bank (“FHLB”) Stock— The Bank is a member of the FHLB system. Members are required to own a certain amount of stock based on the level of borrowings and other factors and may invest in additional amounts. FHLB stock is carried at cost, classified as a restricted security and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. Bank Owned Life Insurance— The Company purchased bank owned life insurance policies on certain key executives and acquired life insurance policies in conjunction with the acquisitions of F&M Bancshares and Post Oak. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value, and the most reasonable estimate of fair value, adjusted for other charges or other amounts due that are probable at settlement. Goodwill —Goodwill resulting from business combinations is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill is assessed annually on October 1 for impairment or more frequently if events and circumstances exist that indicate that the carrying amount of the asset may not be recoverable and a goodwill impairment test should be performed. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in our expected future cash flows; a sustained, significant decline in our stock price and market capitalization; a significant adverse change in legal factors or in the business climate; adverse action or assessment by a regulator; and unanticipated competition. Any adverse change in these factors could have a significant impact on the recoverability of these assets and could have a material impact on the Company’s consolidated financial statements. Goodwill is the only intangible asset with an indefinite life on the Company’s balance sheet. Core Deposit Intangibles —Core deposit and acquired customer relationship intangibles arising from acquisitions are amortized using a str

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS Acquisitions are accounted for using the acquisition method of accounting. Accordingly, the assets and liabilities of an acquired entity are recorded at their fair value at the acquisition date. The excess of the purchase price over the estimated fair value of the net assets is recorded as goodwill. The results of operations for an acquisition have been included in the Company’s consolidated financial results beginning on the respective acquisition date. Pending Merger of Equals Merger of Equals with CBTX, Inc. —On November 8, 2021, Allegiance and CBTX, Inc. jointly announced they had entered into a definitive merger agreement pursuant to which the companies will combine in an all-stock merger of equals. CBTX, Inc. reported total assets of $4.49 billion as of December 31, 2021. Under the terms of the definitive merger agreement, Allegiance shareholders will receive 1.4184 shares of CBTX, Inc. common stock for each share of Allegiance common stock they own. Based on the number of outstanding shares of Allegiance and CBTX, Inc. as of November 5, 2021, Allegiance shareholders are expected to own approximately 54% and CBTX, Inc. shareholders are expected to own approximately 46% of the combined company. The companies have submitted the required regulatory filings and, subject to satisfaction or in some cases waiver of the closing conditions, including approval of the merger agreement by both companies’ shareholders, the parties anticipate closing in the second quarter of the year; however, no assurances can be made as to if and when the closing will occur.

GOODWILL AND CORE DEPOSIT INTAN

GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS	GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS Changes in the carrying amount of the Company’s goodwill and core deposit intangibles were as follows: Goodwill Core Deposit (Dollars in thousands) Balance as of December 31, 2018 $ 223,125 $ 26,587 Acquisition of LoweryBank branch 578 — Measurement period adjustment (61) — Amortization — (4,711) Balance as of December 31, 2019 223,642 21,876 Amortization — (3,922) Balance as of December 31, 2020 223,642 17,954 Amortization — (3,296) Balance as of December 31, 2021 $ 223,642 $ 14,658 Goodwill is recorded on the acquisition date of an entity. During the measurement period, the Company may record subsequent adjustments to goodwill for provisional amounts recorded at the acquisition date. The Company performed its annual impairment test on October 1, 2021 and determined no impairment was necessary. The estimated aggregate future amortization expense for core deposit intangibles remaining as of December 31, 2021 is as follows (dollars in thousands): 2022 $ 3,003 2023 2,323 2024 2,188 2025 2,061 2026 1,941 Thereafter 3,142 Total $ 14,658

CASH AND DUE FROM BANKS

CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2021
Cash and Cash Equivalents [Abstract]
CASH AND DUE FROM BANKS	CASH AND DUE FROM BANKSThe Bank can be required by the Federal Reserve Bank of Dallas to maintain average reserve balances. The Bank was not required to maintain reserve balances at December 31, 2021 and 2020.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The amortized cost and fair value of investment securities were as follows: December 31, 2021 Amortized Gross Gross Fair (Dollars in thousands) Available for Sale U.S. government and agency securities $ 401,811 $ 414 $ (1,674) $ 400,551 Municipal securities 468,164 30,483 (1,547) 497,100 Agency mortgage-backed pass-through securities 307,097 2,075 (6,576) 302,596 Agency collateralized mortgage obligations 443,277 2,026 (4,247) 441,056 Corporate bonds and other 130,314 2,922 (774) 132,462 Total $ 1,750,663 $ 37,920 $ (14,818) $ 1,773,765 December 31, 2020 Amortized Gross Gross Fair (Dollars in thousands) Available for Sale U.S. government and agency securities $ 25,545 $ 654 $ — $ 26,199 Municipal securities 392,586 35,079 (60) 427,605 Agency mortgage-backed pass-through securities 167,606 3,829 (146) 171,289 Agency collateralized mortgage obligations 80,182 4,263 (75) 84,370 Corporate bonds and other 62,124 1,352 (49) 63,427 Total $ 728,043 $ 45,177 $ (330) $ 772,890 As of December 31, 2021, no allowance for credit losses has been recognized on available for sale securities in an unrealized loss position as management does not believe any of the securities are impaired due to reasons of credit quality. This is based upon our analysis of the underlying risk characteristics, including credit ratings, and other qualitative factors related to our available for sale securities and in consideration of our historical credit loss experience and internal forecasts. The issuers of these securities continue to make timely principal and interest payments under the contractual terms of the securities. Furthermore, management does not have the intent to sell any of the securities classified as available for sale in the table above and believes that it is more likely than not that we will not have to sell any such securities before a recovery of cost. The unrealized losses are due to increases in market interest rates over the yields available at the time the underlying securities were purchased. The fair value is expected to recover as the securities approach their maturity date or repricing date or if market yields for such investments decline. The amortized cost and fair value of investment securities at December 31, 2021, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities if borrowers have the right to call or prepay obligations at any time with or without call or prepayment penalties. Amortized Fair (Dollars in thousands) Due in one year or less $ 6,510 $ 6,622 Due after one year through five years 257,736 257,368 Due after five years through ten years 146,510 151,324 Due after ten years 589,533 614,799 Subtotal 1,000,289 1,030,113 Agency mortgage-backed pass through securities and collateralized mortgage obligations 750,374 743,652 Total $ 1,750,663 $ 1,773,765 Securities with unrealized losses segregated by length of time such securities have been in a continuous loss position are as follows: December 31, 2021 Less than 12 Months More than 12 Months Total Estimated Unrealized Estimated Unrealized Estimated Unrealized (Dollars in thousands) Available for Sale U.S. government and agency securities $ 340,161 $ (1,674) $ — $ — $ 340,161 $ (1,674) Municipal securities 70,019 (1,185) 10,435 (362) 80,454 (1,547) Agency mortgage-backed pass-through securities 219,610 (5,675) 21,627 (901) 241,237 (6,576) Agency collateralized mortgage obligations 328,300 (3,994) 13,820 (253) 342,120 (4,247) Corporate bonds and other 38,210 (774) — — 38,210 (774) Total $ 996,300 $ (13,302) $ 45,882 $ (1,516) $ 1,042,182 $ (14,818) December 31, 2020 Less than 12 Months More than 12 Months Total Estimated Unrealized Estimated Unrealized Estimated Unrealized (Dollars in thousands) Available for Sale Municipal securities $ 8,844 $ (60) $ — $ — $ 8,844 $ (60) Agency mortgage-backed pass-through securities 28,659 (146) — — 28,659 (146) Agency collateralized mortgage obligations 11,629 (39) 4,203 (36) 15,832 (75) Corporate bonds and other 15,951 (49) — — 15,951 (49) Total $ 65,083 $ (294) $ 4,203 $ (36) $ 69,286 $ (330) During 2021, the Company sold $4.9 million and had maturities and payoffs of $965 thousand of securities recording gross gains of $49 thousand for the year ended December 31, 2021. The Company sold $30.8 million and had calls of $7.3 million of securities recording gross gains of $391 thousand and gross losses of $104 thousand for a net gain of $287 thousand for the year ended December 31, 2020.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	LOANS AND ALLOWANCE FOR CREDIT LOSSES The loan portfolio balances, net of unearned income and fees, consist of various types of loans primarily all made to borrowers located within Texas and are classified by major type as follows: December 31, 2021 December 31, 2020 (Dollars in thousands) Commercial and industrial $ 693,559 $ 667,079 Paycheck Protection Program (PPP) 145,942 569,901 Real estate: Commercial real estate (including multi-family residential) 2,104,621 1,999,877 Commercial real estate construction and land development 439,125 367,213 1-4 family residential (including home equity) 685,071 737,605 Residential construction 117,901 127,522 Consumer and other 34,267 22,567 Total loans 4,220,486 4,491,764 Allowance for credit losses on loans (47,940) (53,173) Loans, net $ 4,172,546 $ 4,438,591 Loan Origination/Risk Management The Company has certain lending policies and procedures in place that are designed to maximize loan income within an acceptable level of risk. The Company maintains an independent loan review department that reviews and validates the credit risk program on a periodic basis. In addition, an independent third party loan review is performed on a semi-annual basis. In connection with the reviews of the loan portfolio, the Company considers risk elements attributable to particular loan types or categories in assessing the quality of individual loans. Some of the risk elements include: (i) Commercial and Industrial Loans. The Company makes commercial and industrial loans in its market area that are underwritten on the basis of the borrower’s ability to service the debt from income. The portfolio includes loans to commercial customers for use in financing working capital needs, equipment purchases and expansions. The loans in this category are repaid primarily from the cash flow of a borrower’s principal business operation. Credit risk in these loans is driven by creditworthiness of a borrower and the economic conditions that impact the cash flow stability from business operations. The Company generally takes as collateral a lien on any available real estate, equipment or other assets owned by the borrower and typically obtains a personal guaranty of the borrower or principal. (ii) Commercial Real Estate. The Company makes loans collateralized by owner-occupied, nonowner-occupied and multi-family real estate to finance the purchase or ownership of real estate. The Company’s nonowner-occupied and multi-family commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally dependent on sufficient income from the properties securing the loans to cover operating expenses and debt service. The Company generally requires the borrower to have had an existing relationship with the Company and have a proven record of success. In addition, these loans are generally guaranteed by individual owners of the borrower and have typically lower loan to value ratios. Loans secured by owner-occupied properties represented 54.6% of the outstanding principal balance of the Company’s commercial real estate loans at December 31, 2021. The Company is dependent on the cash flows of the business occupying the property and its owners and requires these loans generally to be secured by property with adequate margins and guaranteed by the individual owners. The Company’s owner-occupied commercial real estate loans collateralized by first liens on real estate typically have fixed interest rates and amortize over a 10 to 20 year period. Commercial real estate loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Credit risk in these loans may be impacted by the creditworthiness of a borrower, property values and the local economies in the Company’s metropolitan area. (iii) Construction and Land Development Loans. The Company makes loans to finance the construction of residential and to a lesser extent nonresidential properties. Construction loans generally are collateralized by first liens on real estate and generally have floating interest rates. Construction and land development real estate loans are usually based upon estimates of costs and estimated value of the completed project and include independent appraisal reviews and a financial analysis of the developers and property owners. The Company generally conducts periodic inspections, either directly or through an agent, prior to approval of periodic draws on these loans. Underwriting guidelines similar to those described above are also used in the Company’s construction lending activities. The Company may be required to fund additional amounts to complete a project and may have to hold the property for an indeterminate period of time. Sources of repayment of these loans may include permanent loans, sales of developed property or an interim loan commitment from the Company until permanent financing is obtained. These loans are considered to be higher risk than other real estate loans due to their ultimate repayment being sensitive to interest rate changes, general economic conditions and the availability of long-term financing. Credit risk in these loans may be impacted by the creditworthiness of a borrower, property values and the local economies in the Company’s metropolitan area. (iv) Residential Real Estate Loans. The Company’s lending activities also include the origination of 1-4 family residential mortgage loans (including home equity loans) collateralized by owner-occupied residential properties located in the Company’s market areas. The Company offers a variety of mortgage loan portfolio products which have a term of 5 to 7 years and generally amortize over 10 to 30 years. Loans collateralized by 1-4 family residential real estate generally have been originated in amounts of no more than 90% of appraised value. Repayment of these loans is primarily dependent on the personal income and credit rating of the borrowers. Credit risk in these loans can be impacted by economic conditions within the Company’s metropolitan area that might impact either property values or a borrower’s personal income. Risk is mitigated by the fact that the loans are of smaller individual amounts and spread over a larger number of borrowers. (v) Consumer and Other Loans. The Company makes a variety of loans to individuals for personal and household purposes including secured and unsecured installment and term loans. Consumer loans are underwritten based on the individual borrower’s income, current debt level, past credit history and the value of any available collateral. Repayment for these loans will come from a borrower’s income source that are typically independent of the loan purpose. The terms of these loans typically range from 12 to 60 months and vary based upon the nature of collateral and size of loan. Credit risk is driven by consumer economic factors, such as, unemployment and general economic conditions in the Company metropolitan area and the creditworthiness of a borrower. In addition, for each category, the Company considers secondary sources of income and the financial strength and credit history of the borrower and any guarantors. Concentrations of Credit The vast majority of the Company’s lending activity occurs in and around the Houston, Texas area. The Company’s loans are primarily loans secured by real estate, including commercial and residential construction, owner-occupied and nonowner-occupied and multi-family commercial real estate, raw land and other real estate based loans. Related Party Loans An analysis of activity with respect to these related-party loans is as follows (dollars in thousands): 2021 Beginning balance on January 1 $ 1,183 New loans and reclassified related loans 245 Repayments and reclassified related loans (175) Ending balance on December 31 $ 1,253 Nonaccrual and Past Due Loans An aging analysis of the recorded investment in past due loans, segregated by class of loans, is included below. For purposes of this and future disclosures recorded investment has been defined as the outstanding loan balances including net deferred loan fees, and excluding accrued interest receivable of $26.0 million and $34.5 million as of December 31, 2021 and 2020, respectively, due to immateriality. December 31, 2021 Loans Past Due and Still Accruing Nonaccrual Current Total 30-89 90 or More Total Past (Dollars in thousands) Commercial and industrial $ 1,786 $ — $ 1,786 $ 8,358 $ 683,415 $ 693,559 Paycheck Protection Program (PPP) — — — — 145,942 145,942 Real estate: Commercial real estate (including multi-family residential) 7,689 — 7,689 12,639 2,084,293 2,104,621 Commercial real estate construction and land development 619 — 619 63 438,443 439,125 1-4 family residential (including home equity) 2,422 — 2,422 2,875 679,774 685,071 Residential construction 1,243 — 1,243 — 116,658 117,901 Consumer and other 23 — 23 192 34,052 34,267 Total loans $ 13,782 $ — $ 13,782 $ 24,127 $ 4,182,577 $ 4,220,486 December 31, 2020 Loans Past Due and Still Accruing Nonaccrual Current Total 30-89 90 or More Total Past (Dollars in thousands) Commercial and industrial $ 2,486 $ — $ 2,486 $ 10,747 $ 653,846 $ 667,079 Paycheck Protection Program (PPP) — — — — 569,901 569,901 Real estate: Commercial real estate (including multi-family residential) 3,063 — 3,063 10,081 1,986,733 1,999,877 Commercial real estate construction and land development 2,930 — 2,930 3,011 361,272 367,213 1-4 family residential (including home equity) 3,000 — 3,000 4,525 730,080 737,605 Residential construction — — — — 127,522 127,522 Consumer and other 46 — 46 529 21,992 22,567 Total loans $ 11,525 $ — $ 11,525 $ 28,893 $ 4,451,346 $ 4,491,764 If interest on nonaccrual loans had been accrued under the original loan terms, approximately $948 thousand and $902 thousand would have been recorded as income for the years ended December 31, 2021 and 2020, respectively. Credit Quality Indicators The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt. The Company utilizes a risk rating matrix to assign a risk rating to each of its loans. Loans are rated on a scale of 1 to 9. Risk ratings are updated on an ongoing basis and are subject to change by continuous loan monitoring processes including lending management monitoring, executive management and board committee oversight, and independent credit review. As part of the ongoing monitoring of the credit quality of the Company’s loan portfolio and methodology for calculating the allowance for credit losses, management assigns and tracks certain risk ratings to be used as credit quality indicators including trends related to (i) the weighted-average risk grade of loans, (ii) the level of classified loans, (iii) the delinquency status of loans (iv) nonperforming loans and (vi) the general economic conditions in the Houston region. Individual bankers, under the oversight of credit administration, review updated financial information for all pass grade commercial loans to reassess the risk grade on at least an annual basis. When a loan has a risk grade of Pass/Watch (4), it is still considered a pass grade loan; however, it is considered to be on management’s “watch list,” where a significant risk-modifying action is anticipated in the near term. When a loan reaches a set of internally designated criteria, including Substandard-nonperforming (7) or higher, a special assets officer will be involved in the monitoring of the loan on an on-going basis. The following is a general description of the risk ratings used: Watch —Loans classified as watch loans may still be of high quality, but have an element of risk added to the credit such as declining payment history, deteriorating financial position of the borrower or a decrease in collateral value. Special Mention —Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Substandard —Loans classified as substandard have well-defined weaknesses on a continuing basis and are inadequately protected by the current net worth and paying capacity of the borrower, declining collateral values, or a continuing downturn in their industry which is reducing their profits to below zero and having a significantly negative impact on their cash flow. These loans so classified are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful —Loans classified as doubtful 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 existing facts, conditions and values, highly questionable and improbable. Loss —Loans classified as loss are to be charged-off or charged-down when payment is acknowledged to be uncertain or when the timing or value of payments cannot be determined. “Loss” is not intended to imply that the loan or some portion of it will never be paid, nor does it in any way imply that there has been a forgiveness of debt. The following table presents risk ratings by category of loan as of December 31, 2021 and 2020: As of December 31, 2021 As of December 31, 2020 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Revolving Loans Total Total 2021 2020 2019 2018 2017 Prior (Dollars in thousands) Commercial and industrial Pass $ 188,963 $ 80,376 $ 43,550 $ 25,212 $ 10,090 $ 6,771 $ 270,690 $ 191 $ 625,843 $ 562,518 Watch 11,915 3,598 6,276 2,908 639 1,466 6,384 — 33,186 41,026 Special Mention 1,208 262 740 1,021 334 — 2,159 — 5,724 25,010 Substandard 16,126 4,286 1,211 1,335 2,344 114 3,289 — 28,705 38,385 Doubtful 101 — — — — — — — 101 140 Total commercial and industrial loans $ 218,313 $ 88,522 $ 51,777 $ 30,476 $ 13,407 $ 8,351 $ 282,522 $ 191 $ 693,559 $ 667,079 Paycheck Protection Program (PPP) Pass $ 132,170 $ 13,772 $ — $ — $ — $ — $ — $ — $ 145,942 $ 569,901 Watch — — — — — — — — — — Special Mention — — — — — — — — — — Substandard — — — — — — — — — — Doubtful — — — — — — — — — — Total PPP loans $ 132,170 $ 13,772 $ — $ — $ — $ — $ — $ — $ 145,942 $ 569,901 Commercial real estate (including multi-family residential) Pass $ 765,993 $ 450,756 $ 205,537 $ 134,065 $ 134,396 $ 79,612 $ 42,153 $ 488 $ 1,813,000 $ 1,629,023 Watch 40,399 21,192 19,115 8,685 21,666 20,829 656 — 132,542 177,651 Special Mention 13,593 6,745 7,347 2,834 7,214 6,371 746 — 44,850 68,276 Substandard 24,252 21,212 21,937 19,405 10,626 14,294 2,503 — 114,229 124,927 Doubtful — — — — — — — — — — Total commercial real estate (including multi-family residential) loans $ 844,237 $ 499,905 $ 253,936 $ 164,989 $ 173,902 $ 121,106 $ 46,058 $ 488 $ 2,104,621 $ 1,999,877 Commercial real estate construction and land development Pass $ 255,927 $ 90,802 $ 34,459 $ 10,692 $ 7,003 $ 1,159 $ 12,127 $ — $ 412,169 $ 320,133 Watch 3,612 4,786 2,106 1,587 4,973 653 — — 17,717 39,021 Special Mention 4,153 161 1,569 362 841 245 — — 7,331 2,880 Substandard 704 97 458 649 — — — — 1,908 5,179 Doubtful — — — — — — — — — — Total commercial real estate construction and land development $ 264,396 $ 95,846 $ 38,592 $ 13,290 $ 12,817 $ 2,057 $ 12,127 $ — $ 439,125 $ 367,213 The following table presents risk ratings by category of loan as of December 31, 2021 and 2020: As of December 31, 2021 As of December 31, 2020 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Revolving Loans Total Total 2021 2020 2019 2018 2017 Prior (Dollars in thousands) 1-4 family residential (including home equity) Pass $ 184,324 $ 150,514 $ 83,722 $ 52,136 $ 41,321 $ 26,067 $ 92,222 $ 2,122 $ 632,428 $ 670,074 Watch 4,875 5,794 1,800 3,961 4,034 1,825 5,794 2,282 30,365 37,667 Special Mention 2,188 261 1,108 482 328 34 1,070 — 5,471 18,790 Substandard 2,381 1,279 3,598 3,356 1,905 2,705 1,583 — 16,807 11,074 Doubtful — — — — — — — — — — Total 1-4 family residential (including home equity) $ 193,768 $ 157,848 $ 90,228 $ 59,935 $ 47,588 $ 30,631 $ 100,669 $ 4,404 $ 685,071 $ 737,605 Residential construction Pass $ 87,379 $ 19,734 $ 1,657 $ 4,605 $ 568 $ — $ — $ — $ 113,943 $ 124,737 Watch 2,243 — 738 — — — — — 2,981 2,785 Special Mention — — — — — — — — — — Substandard 977 — — — — — — — 977 — Doubtful — — — — — — — — — — Total residential construction $ 90,599 $ 19,734 $ 2,395 $ 4,605 $ 568 $ — $ — $ — $ 117,901 $ 127,522 Consumer and other Pass $ 25,269 $ 2,911 $ 1,283 $ 838 $ 361 $ 64 $ 2,912 $ — $ 33,638 $ 21,359 Watch 103 40 169 — — — 69 — 381 389 Special Mention — — — — — — 19 — 19 270 Substandard — 1 192 14 — — 22 — 229 549 Doubtful — — — — — — — — — — Total consumer and other $ 25,372 $ 2,952 $ 1,644 $ 852 $ 361 $ 64 $ 3,022 $ — $ 34,267 $ 22,567 Total loans Pass $ 1,640,025 $ 808,865 $ 370,208 $ 227,548 $ 193,739 $ 113,673 $ 420,104 $ 2,801 $ 3,776,963 $ 3,897,745 Watch 63,147 35,410 30,204 17,141 31,312 24,773 12,903 2,282 217,172 298,539 Special Mention 21,142 7,429 10,764 4,699 8,717 6,650 3,994 — 63,395 115,226 Substandard 44,440 26,875 27,396 24,759 14,875 17,113 7,397 — 162,855 180,114 Doubtful 101 — — — — — — — 101 140 Total loans $ 1,768,855 $ 878,579 $ 438,572 $ 274,147 $ 248,643 $ 162,209 $ 444,398 $ 5,083 $ 4,220,486 $ 4,491,764 The following table presents the activity in the allowance for credit losses on loans by portfolio type for the years ended December 31, 2021, 2020 and 2019: Commercial Paycheck Protection Commercial real estate Commercial real estate 1-4 family residential Residential Consumer Total (Dollars in thousands) Allowance for credit losses on loans: Balance December 31, 2020 $ 17,738 $ — $ 23,934 $ 6,939 $ 3,279 $ 870 $ 413 $ 53,173 Provision for credit losses on loans 306 — 66 (676) (2,411) 105 (313) (2,923) Charge-offs (1,579) — (857) — (21) — (24) (2,481) Recoveries 164 — — — — — 7 171 Net charge-offs (1,415) — (857) — (21) — (17) (2,310) Balance December 31, 2021 $ 16,629 $ — $ 23,143 $ 6,263 $ 847 $ 975 $ 83 $ 47,940 Allowance for credit losses on loans: Balance December 31, 2019 $ 8,818 $ — $ 11,170 $ 4,421 $ 3,852 $ 1,057 $ 120 $ 29,438 Impact of ASC 326 adoption 7,022 — (5,163) 1,630 1,600 (1) 137 5,225 Provision for credit losses on loans 4,363 — 20,417 3,461 (1,822) (186) 310 26,543 Charge-offs (2,938) — (2,562) (2,573) (351) — (159) (8,583) Recoveries 473 — 72 — — — 5 550 Net charge-offs (2,465) — (2,490) (2,573) (351) — (154) (8,033) Balance December 31, 2020 $ 17,738 $ — $ 23,934 $ 6,939 $ 3,279 $ 870 $ 413 $ 53,173 Allowance for loan losses: Balance December 31, 2018 $ 8,351 $ — $ 11,901 $ 2,724 $ 2,242 $ 1,040 $ 73 $ 26,331 Provision for loan losses 2,881 — (654) 1,741 1,905 17 49 5,939 Charge-offs (2,688) — (80) (44) (295) — (34) (3,141) Recoveries 274 — 3 — — — 32 309 Net charge-offs (2,414) — (77) (44) (295) — (2) (2,832) Balance December 31, 2019 $ 8,818 $ — $ 11,170 $ 4,421 $ 3,852 $ 1,057 $ 120 $ 29,438 Allowance for Credit Losses on Unfunded Commitments . In addition to the allowance for credit losses on loans, the Company has established an allowance for credit losses on unfunded commitments, classified in other liabilities and adjusted as a provision for credit loss expense. The allowance represents estimates of expected credit losses over the contractual period in which there is exposure to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on the commitments expected to fund. The estimate of commitments expected to fund is informed by historical analysis looking at utilization rates. The expected credit loss rates applied to the commitments expected to fund is informed by the general valuation allowance utilized for outstanding balances with the same underlying assumptions and drivers. The allowance for credit losses on unfunded commitments as of December 31, 2021 was $5.3 million and $4.7 million as of December 31, 2020. The establishment of an allowance in 2020 was due to the adoption of CECL. This reserve is maintained at a level management believes to be sufficient to absorb losses arising from unfunded loan commitments. The following table details activity in the allowance for credit losses on unfunded commitments (dollars in thousands) : Balance at beginning of period on January 1, 2020 $ 3,866 Provision for credit losses on unfunded commitments 831 Balance at end of period on December 31, 2020 4,697 Provision for credit losses on unfunded commitments 601 Balance at end of period on December 31, 2021 $ 5,298 Collateral dependent loans were secured by commercial real estate assets, accounts receivable, inventory and equipment. For a collateral dependent loan, the Company’s evaluation process includes a valuation by appraisal or other collateral analysis adjusted for selling costs, when appropriate. This valuation is compared to the remaining outstanding principal balance of the loan. If a loss is determined to be probable, the loss is included in the allowance for credit losses on loans as a specific allocation. The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses: As of December 31, 2021 Real Estate Business Assets Other Total (Dollars in thousands) Commercial and industrial $ — $ 6,168 $ — $ 6,168 Paycheck Protection Program (PPP) — — — — Real estate: Commercial real estate (including multi-family residential) 5,494 — — 5,494 Commercial real estate construction and land development 63 — — 63 1-4 family residential (including home equity) 4,685 — — 4,685 Residential construction — — — — Consumer and other — — 158 158 Total $ 10,242 $ 6,168 $ 158 $ 16,568 As of December 31, 2020 Real Estate Business Assets Other Total (Dollars in thousands) Commercial and industrial $ — $ 5,157 $ — $ 5,157 Paycheck Protection Program (PPP) — — — — Real estate: Commercial real estate (including multi-family residential) 425 — — 425 Commercial real estate construction and land development — — — — 1-4 family residential (including home equity) 3,101 — — 3,101 Residential construction — — — — Consumer and other — — — — Total $ 3,526 $ 5,157 $ — $ 8,683 The following table presents additional information regarding nonaccrual loans. No interest income was recognized on nonaccrual loans for the years ended December 31, 2021 and 2020, respectively. As of December 31, 2021 Nonaccrual Loans with No Related Allowance Nonaccrual Loans with Related Allowance Total Nonaccrual Loans (Dollars in thousands) Commercial and industrial $ 1,824 $ 6,534 $ 8,358 Paycheck Protection Program (PPP) — — — Real estate: Commercial real estate (including multi-family residential) 9,018 3,621 12,639 Commercial real estate construction and land development 63 — 63 1-4 family residential (including home equity) 2,324 551 2,875 Residential construction — — — Consumer and other 158 34 192 Total loans $ 13,387 $ 10,740 $ 24,127 As of December 31, 2020 Nonaccrual Loans with No Related Allowance Nonaccrual Loans with Related Allowance Total Nonaccrual Loans (Dollars in thousands) Commercial and industrial $ 2,097 $ 8,650 $ 10,747 Paycheck Protection Program (PPP) — — — Real estate: Commercial real estate (including multi-family residential) 7,487 2,594 10,081 Commercial real estate construction and land development 2,958 53 3,011 1-4 family residential (including home equity) 2,652 1,873 4,525 Residential construction — — — Consumer and other — 529 529 Total loans $ 15,194 $ 13,699 $ 28,893 Troubled Debt Restructurings As of December 31, 2021 and 2020, the Company had a recorded investment in troubled debt restructurings of $19.2 million and $25.8 million, respectively. The Company allocated $1.9 million and $3.3 million of specific reserves for these loans at December 31, 2021 and 2020, respectively, and did not commit to lend additional amounts on these loans. The following table presents information regarding loans modified in a troubled debt restructuring during the years ended December 31, 2021, 2020 and 2019: As of December 31, 2021 2020 2019 Number of Pre-Modification of Outstanding Recorded Post Number of Pre-Modification of Outstanding Recorded Post Modification of Outstanding Recorded Number of Pre-Modification of Outstanding Recorded Post Modification of Outstanding Recorded (Dollars in thousands) Troubled Debt Restructurings Commercial and industrial 9 $ 2,891 $ 2,891 20 $ 4,333 $ 4,333 13 $ 4,358 $ 4,358 Paycheck Protection Program (PPP) — — — — — — — — — Real estate: Commercial real estate (including multi-family residential) 1 545 545 5 4,560 4,560 1 303 303 Commercial real estate construction and land development — — — 1 830 830 — — — 1-4 family residential (including home equity) — — — 5 2,051 2,051 1 396 396 Residential construction — — — — — — — — — Consumer and other — — — 1 30 30 2 43 43 Total 10 $ 3,436 $ 3,436 32 $ 11,804 $ 11,804 17 $ 5,100 $ 5,100 Troubled debt restructurings resulted in charge-offs of $620 thousand, $3.2 million and $251 thousand during the years ended December 31, 2021, 2020 and 2019, respectively. As of December 31, 2021, three loans for a total of $247 thousand were modified under a troubled debt restructuring during the previous twelve-month period that subsequently defaulted during the year 2021. As of December 31, 2020, four loans for a total of $2.6 million were modified under a troubled debt restructuring during the previous twelve-month period that subsequently defaulted during the year 2020. Default is determined at 90 or more days past due. The modifications primarily related to extending the amortization periods of the loans. The Company did not grant principal reductions on any restructured loans. There were no commitments to lend additional amounts for the years 2021 and 2020. During the year ended December 31, 2021, the Company added $3.4 million in new troubled debt restructurings, of which $2.6 million was still outstanding on December 31, 2021. During the year ended December 31, 2020, the Company added $11.8 million in new troubled debt restructurings, of which $8.1 million was still outstanding on December 31, 2020. During the year ended December 31, 2021, the Company granted principal and interest deferrals on outstanding loan balances to customers affected by the COVID-19 pandemic. Additionally, upon request and after meeting certain conditions, borrowers could be granted additional payment deferrals subsequent to the first deferral. In addition to the short-term modification program implemented by the Company, Section 4013 of the CARES Act and bank regulatory interagency guidance gave entities temporary relief from the accounting and disclosure requirements for TDRs indicating that a lender could conclude that the modifications are not a TDR if the borrower was less than 30 days past due as of December 31, 2019. As of December 31, 2021, thirteen loans with outstanding loan balances of $18.2 million remained on deferral. If the impact of COVID-19 persists, borrower operations do not improve or if other negative events occur, such modified loans could transition to potential problem loans or into problem loans. The following table presents information regarding principal and interest deferrals as of December 31, 2021 associated with loan modifications related to COVID-19: Inside of Deferral Period Outside of Deferral Period Total Loans That Have Had a Deferral Outstanding Loan Deferred Loan Balance Percentage of Total Deferred Loan Balance Percentage of Total Deferred Loan Balance Percentage of Total (Dollars in thousands) Commercial and industrial $ 693,559 $ 1,040 5.7 % $ 69,754 9.8 % $ 70,794 9.7 % Paycheck Protection Program (PPP) 145,942 — 0.0 % — 0.0 % — 0.0 % Real estate: Commercial real estate (including multi-family residential) 2,104,621 16,851 92.5 % 539,043 76.1 % 555,894 76.5 % Commercial real estate construction and land development 439,125 95 0.5 % 30,317 4.3 % 30,412 4.2 % 1-4 family residential (including home equity) 685,071 231 1.3 % 67,944 9.6 % 68,175 9.4 % Residential construction 117,901 — 0.0 % 737 0.1 % 737 0.1 % Consumer and other 34,267 — 0.0 % 462 0.1 % 462 0.1 % Total loans $ 4,220,486 $ 18,217 100.0 % $ 708,257 100.0 % $ 726,474 100.0 %

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE The Company uses fair value measurements to record fair value adjustments to certain assets and to determine fair value disclosures. Fair value represents the estimated exchange price that would be received from selling an asset or paid to transfer a liability, otherwise known as an “exit price” in the principal or most advantageous market available to the entity in an orderly transaction between market participants on the measurement date. Fair Value Hierarchy 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. The Company groups financial assets and financial liabilities measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: • Level 1—Quoted prices 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 management’s judgment and assumptions that market participants would use in pricing an asset or liability that are supported by little or no market activity. The carrying amounts and estimated fair values of financial instruments that are reported on the balance sheet are as follows: As of December 31, 2021 Carrying Estimated Fair Value Level 1 Level 2 Level 3 Total (Dollars in thousands) Financial assets Cash and cash equivalents $ 757,509 $ 757,509 $ — $ — $ 757,509 Available for sale securities 1,773,765 — 1,773,765 — 1,773,765 Loans held for investment, net of allowance 4,172,546 — — 4,143,552 4,143,552 Accrued interest receivable 33,392 6 7,435 25,953 33,394 Financial liabilities Deposits $ 6,047,639 $ — $ 6,046,050 $ — $ 6,046,050 Accrued interest payable 1,753 — 1,753 — 1,753 Borrowed funds 89,956 — 73,699 — 73,699 Subordinated debt 108,847 — 113,355 — 113,355 As of December 31, 2020 Carrying Estimated Fair Value Level 1 Level 2 Level 3 Total (Dollars in thousands) Financial assets Cash and cash equivalents $ 422,766 $ 422,766 $ — $ — $ 422,766 Available for sale securities 772,890 — 772,890 — 772,890 Loans held for investment, net of allowance 4,438,591 — — 4,431,816 4,431,816 Accrued interest receivable 40,053 2 5,531 34,520 40,053 Financial liabilities Deposits $ 4,988,482 $ — $ 5,003,594 $ — $ 5,003,594 Interest rate swap 1,252 — 1,252 — 1,252 Accrued interest payable 2,701 — 2,701 — 2,701 Borrowed funds 155,515 — 144,629 — 144,629 Subordinated debt 108,322 — 109,832 — 109,832 The fair value estimates presented herein are based on pertinent information available to management as of the dates indicated. The following is a description of valuation methodologies used for assets and liabilities recorded at fair value, non-financial assets and non-financial liabilities and for estimating fair value for financial instruments not recorded at fair value: Cash and Cash Equivalents —For these short-term instruments, the carrying amount is a reasonable estimate of fair value. The Company classifies the estimated fair value of these instruments as Level 1. Available for Sale Securities —Fair values for investment securities are based upon quoted market prices, if available, and are considered Level 1 inputs. For all other available for sale securities, if quoted prices are not available, fair values are measured based on market prices for similar securities and are considered Level 2 inputs. For these securities, the Company generally obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and conditions, among other things. For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators and are considered Level 3 inputs. Available for sale securities are recorded at fair value on a recurring basis. Loans —The estimated fair value approximates carrying value for variable-rate loans that reprice frequently and that have no significant change in credit risk resulting in a Level 3 classification. Fair values for fixed-rate loans and variable rate loans which reprice infrequently are estimated by discounting future cash flows. In accordance with ASU 2016-01, which was adopted effective January 1, 2018, the discount rates used to determine the fair value of loans used interest rate spreads that reflect factors such as liquidity, credit and nonperformance risk of the loans. Deposits —The fair value of demand deposits (e.g., interest and noninterest checking, savings and certain types of money market deposits) is the amount payable on demand at the reporting date (i.e., their carrying amount) resulting in a Level 2 classification. The fair value of fixed rate certificates of deposit is estimated using a discounted cash flows calculation that applies interest rates currently offered on certificates of deposit to a schedule of aggregated expected monthly maturities on time deposits resulting in a Level 2 classification. Accrued Interest —The carrying amounts of accrued interest approximate their fair values resulting in a Level 1, 2 or 3 classification. Borrowed Funds —The fair value of the Company’s borrowed funds are estimated using discounted cash flow analyses based on the current borrowing rates for similar types of borrowing arrangements and are measured utilizing Level 2 inputs. Subordinated Debt —The fair values of subordinated debentures and notes are estimated using discounted cash flow analyses based on the Company’s current borrowing rates for similar types of borrowing arrangements and are measured utilizing Level 2 inputs. Off-balance sheet instruments —The fair values of off-balance sheet commitments to extend credit and standby letters of credit financial instruments are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties’ credit standing. The Company has reviewed the unfunded portion of commitments to extend credit as well as standby and other letters of credit and has determined that the fair value of such financial instruments is not material. The following tables present fair values for assets measured at fair value on a recurring basis: December 31, 2021 Level 1 Level 2 Level 3 Total (Dollars in thousands) Financial assets Available for sale securities: U.S. government and agency securities $ — $ 400,551 $ — $ 400,551 Municipal securities — 497,100 — 497,100 Agency mortgage-backed pass-through securities — 302,596 — 302,596 Agency collateralized mortgage obligations — 441,056 — 441,056 Corporate bonds and other — 132,462 — 132,462 Total available for sale securities $ — $ 1,773,765 $ — $ 1,773,765 December 31, 2020 Level 1 Level 2 Level 3 Total (Dollars in thousands) Financial assets Available for sale securities: U.S. government and agency securities $ — $ 26,199 $ — $ 26,199 Municipal securities — 427,605 — 427,605 Agency mortgage-backed pass-through securities — 171,289 — 171,289 Agency collateralized mortgage obligations — 84,370 — 84,370 Corporate bonds and other — 63,427 — 63,427 Total available for sale securities $ — $ 772,890 $ — $ 772,890 Financial liabilities Interest rate swap — 1,252 — 1,252 There were no liabilities measured at fair value on a recurring basis as of December 31, 2021. There were no transfers between levels during 2021 and 2020. Assets measured at fair value on a nonrecurring basis are summarized in the table below. There were no liabilities measured at fair value on a nonrecurring basis at December 31, 2021 and 2020. As of December 31, 2021 Level 1 Level 2 Level 3 (Dollars in thousands) Loans: Commercial and industrial $ — $ — $ 6,960 Commercial real estate (including multi-family residential) — — 34,627 Commercial real estate construction and land development — — 72 1-4 family residential (including home equity) — — 2,806 Residential construction — — 500 Branch assets held for sale 2,925 — — $ 2,925 $ — $ 44,965 As of December 31, 2020 Level 1 Level 2 Level 3 (Dollars in thousands) Loans: Commercial and industrial $ — $ — $ 8,650 Commercial real estate (including multi-family residential) — — 2,594 Commercial real estate construction and land development — — 53 1-4 family residential (including home equity) — — 1,873 Consumer and other — — 529 Other real estate owned — — 9,196 $ — $ — $ 22,895 Historically, the Company measures fair value for certain loans and other real estate owned on a nonrecurring basis as described below. Collateral Dependent Loans Specific Allocation of Allowance for Credit Losses on Loans A loan is considered to be a collateral dependent loan when, based on current information and events, the Company expects repayment of the financial assets to be provided substantially through the operation or sale of the collateral and the Company has determined that the borrower is experiencing financial difficulty as of the measurement date. The allowance for credit losses on loans is measured by estimating the fair value of the loan based on the present value of expected cash flows, the market price of the loan, or the underlying fair value of the loan’s collateral. For real estate loans, fair value of the loan’s collateral is generally determined by third-party appraisals or internal evaluations, which are then adjusted for the estimated selling and closing costs related to liquidation of the collateral. For this asset class, the actual valuation methods (income, sales comparable, or cost) vary based on the status of the project or property. For example, land is generally based on the sales comparable method while construction is based on the income and/or sales comparable methods. The unobservable inputs may vary depending on the individual assets with no one of the three methods being the predominant approach. The Company reviews the third-party appraisal for appropriateness and adjusts the value downward to consider selling and closing costs, which typically range from 5% to 10% of the appraised value. For non-real estate loans, fair value of the loan’s collateral may be determined using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business. Other Real Estate Owned Other real estate owned is comprised of real estate acquired in partial or full satisfaction of loans. Other real estate owned is recorded at its estimated fair value less estimated selling and closing costs at the date of transfer. Any excess of the related loan balance over the fair value less expected selling costs is charged to the allowance. Subsequent declines in fair value are reported as adjustments to the carrying amount and are recorded against earnings. The fair value of other real estate owned is determined using appraisals or other indications of value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace. For this asset class, the actual valuation methods (income, sales comparable or cost) vary based on the status of the project or property. For example, land is generally based on the sales comparable method while construction is based on the income and/or sales comparable methods. The unobservable inputs may vary depending on the individual assets with no one of the three methods being the predominant approach. The Company reviews the third party appraisal for appropriateness and adjusts the value downward to consider selling and closing costs, which typically range from 5% to 10% of the appraised value. At December 31, 2021, the balance of other real estate owned was zero. The Company had $9.2 million of other real estate owned at December 31, 2020. As of December 31, 2021 and 2020, no valuation allowance was recorded.

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Premises and equipment are summarized as follows: As of December 31, 2021 2020 (Dollars in thousands) Land $ 12,443 $ 13,913 Buildings 37,447 39,998 Lease right-of-use assets 10,196 11,610 Leasehold improvements 5,871 5,689 Furniture, fixtures and equipment 17,693 16,106 Construction in progress — 2 Total 83,650 87,318 Less: accumulated depreciation 19,942 16,633 Premises and equipment, net $ 63,708 $ 70,685 Depreciation expense was $4.3 million for the year ended December 31, 2021 and $3.7 million for the year ended December 31, 2020.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
LEASES	LEASES Lease payments over the expected term are discounted using the Company’s incremental borrowing rate for borrowings of similar terms. Generally, the Company cannot be reasonably certain about whether or not it will renew a lease until such time as the lease is within the last two years of the existing lease term. When the Company is reasonably certain that a renewal option will be exercised, it measures/remeasures the right-of-use asset and related lease liability using the lease payments specified for the renewal period or, if such amounts are unspecified, the Company generally assumes an increase (evaluated on a case-by-case basis in light of prevailing market conditions) in the lease payment over the final period of the existing lease term. There were no sale and leaseback transactions, leveraged leases or lease transactions with related parties during the years ended December 31, 2021, 2020 and 2019. At December 31, 2021, the Company had 16 leases consisting of branch locations and office space along with equipment. On the December 31, 2021 balance sheet, the right-of-use asset is classified within premises and equipment and the lease liability is included in other liabilities. The Company also owns certain office facilities which it leases to outside parties under operating lessor leases; however, such leases are not significant. All leases were classified as operating leases. Leases with an initial term of 12 months or less are not recorded on the balance sheet and the related lease expense is recognized on a straight-line basis over the lease term. During the year 2019, Allegiance Bank purchased two previously leased properties for a total of $10.7 million. Certain leases include options to renew, with renewal terms that can extend the lease term from one Supplemental lease information at the dates indicated is as follows: December 31, 2021 December 31, 2020 (Dollars in thousands) Balance Sheet: Operating lease right of use asset classified as premises and equipment $ 10,196 $ 11,610 Operating lease liability classified as other liabilities $ 10,370 $ 11,850 Weighted average lease term, in years 4.97 5.56 Weighted average discount rate 2.62 % 2.86 % Lease costs for the dates indicated is as follows: For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) Income Statement: Operating lease cost $ 3,471 $ 3,270 $ 3,073 Short-term lease cost 34 78 553 Sublease income (72) (66) (72) Total operating lease costs $ 3,433 $ 3,282 $ 3,554 A maturity analysis of the Company’s lease liabilities is as follows: December 31, 2021 December 31, 2020 (Dollars in thousands) Lease payments due: Within one year $ 2,951 $ 3,068 After one but within two years 2,350 2,664 After two but within three years 1,892 2,056 After three but within four years 1,366 1,591 After four but within five years 894 1,057 After five years 1,594 2,355 Total lease payments 11,047 12,791 Discount on cash flows 677 941 Total lease liability $ 10,370 $ 11,850

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2021
Deposit Liabilities [Abstract]
DEPOSITS	DEPOSITS Time deposits that meet or exceed the Federal Deposit Insurance Corporation (the “FDIC”) insurance limit of $250 thousand at December 31, 2021 and December 31, 2020 were $707.5 million and $726.8 million, respectively. Scheduled maturities of time deposits for the next five years are as follows (dollars in thousands): Within one year $ 986,726 After one but within two years 184,807 After two but within three years 61,661 After three but within four years 26,338 After four but within five years 31,293 Total $ 1,290,825 The Company had $306.4 million and $453.8 million of brokered deposits as of December 31, 2021 and 2020, respectively. There were no concentrations of deposits with any one depositor at December 31, 2021 or 2020. Related party deposits from principal officers, directors and their affiliates at December 31, 2021 and 2020 were $16.3 million and $9.2 million, respectively.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	12 Months Ended
	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS The Company entered into a financial derivative in 2020. Financial derivatives are reported at fair value in other assets or other liabilities. The accounting for changes in the fair value of a derivative depends on whether it has been designated and qualifies as part of a hedging relationship. Derivatives designated as cash flow hedges For derivative instruments that are designated and qualify as a cash flow hedge, the aggregate fair value of the derivative instrument is recorded in other assets or other liabilities with any gain or loss related to changes in fair value recorded in accumulated other comprehensive income, net of tax. The gain or loss is reclassified into earnings in the same period during which the hedged asset or liability affects earnings and is presented in the same income statement line item as the earnings effect of the hedged asset or liability. The Company uses forward cash flow hedges in an effort to manage future interest rate exposure on liabilities. The hedging strategy converts the variable interest rate on liabilities to a fixed interest rate and is used in an effort to protect the Company from floating interest rate variability. During the year ended December 31, 2021, the Company terminated the interest rate swap designated as a cash flow hedge prior to its maturity date resulting in a net gain of approximately $225 thousand recognized into other noninterest expense as the forecasted transaction will not occur. The Company did not have any derivatives designated as cash flow hedges outstanding at December 31, 2021. The effects of the Company’s cash flow hedge relationship on the statement of comprehensive income during the years ended December 31, 2021 and 2020 were as follows, before tax: Amount of Gain (Loss) Recognized in Other Comprehensive Income (Loss) For the Years Ended December 31, 2021 2020 (Dollars in thousands) Liability derivatives Interest rate swaps $ 1,252 $ (1,252)

BORROWINGS AND BORROWING CAPACI

BORROWINGS AND BORROWING CAPACITY	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
BORROWINGS AND BORROWING CAPACITY	BORROWINGS AND BORROWING CAPACITY The Company has an available line of credit with the FHLB of Dallas, which allows the Company to borrow on a collateralized basis. FHLB advances are used to manage liquidity as needed. The advances are secured by a blanket lien on certain loans. Maturing advances are replaced by drawing on available cash, making additional borrowings or through increased customer deposits. At December 31, 2021, the Company had total borrowing capacity of $2.60 billion, of which $1.16 billion was available under this agreement and $1.45 billion was outstanding. FHLB advances of $90.0 million were outstanding at December 31, 2021, at a weighted average rate of 0.74%. Letters of credit were $1.36 billion at December 31, 2021, of which $1.22 billion will expire in 2022, $64.1 million will expire in 2023, $55.9 million will expire in 2024 and $11.0 million will expire in 2025. On December 28, 2018, the Company amended its revolving credit agreement to increase the maximum commitment to advance funds to $45.0 million which will reduce annually by $7.5 million beginning in December 2020 and on each December 28th for the following years thereafter. The Company is required to repay any outstanding balance in excess of the then-current maximum commitment amount. The revised agreement will mature in December 2025 and is secured by 100% of the capital stock of the Bank. At December 31, 2021, the balance on the revolving credit agreement was zero. The credit agreement contains certain restrictive covenants. At December 31, 2021, the Company believes it was in compliance with all such debt covenants and had not been made aware of any noncompliance by the lender. The interest rate on the debt is the Prime Rate minus 25 basis points, or 3.00%, at December 31, 2021, and is paid quarterly.

SUBORDINATED DEBT

SUBORDINATED DEBT	12 Months Ended
	Dec. 31, 2021
Subordinated Borrowings [Abstract]
SUBORDINATED DEBT	SUBORDINATED DEBT Junior Subordinated Debentures On January 1, 2015, the Company acquired F&M Bancshares and assumed Farmers & Merchants Capital Trust II and Farmers & Merchants Capital Trust III with an aggregate original principal amount of $11.3 million and a current carrying value of $9.8 million at December 31, 2021. At acquisition, the Company recorded a discount of $2.5 million on the debentures. The difference between the carrying value and contractual balance will be recognized as a yield adjustment over the remaining term for the debentures. Each of the trusts is a capital or statutory business trust organized for the sole purpose of issuing trust securities and investing the proceeds in the Company’s junior subordinated debentures. The preferred trust securities of each trust represent preferred beneficial interests in the assets of the respective trusts and are subject to mandatory redemption upon payment of the junior subordinated debentures held by the trust. The common securities of each trust are wholly owned by the Company. Each trust’s ability to pay amounts due on the trust preferred securities is solely dependent upon the Company making payment on the related junior subordinated debentures. The debentures, which are the only assets of each trust, are subordinate and junior in right of payment to all of the Company’s present and future senior indebtedness. The Company has fully and unconditionally guaranteed each trust’s obligations under the trust securities issued by such trust to the extent not paid or made by each trust, provided such trust has funds available for such obligations. The junior subordinated debentures are included in Tier 1 capital under current regulatory guidelines and interpretations. Under the provisions of each issue of the debentures, the Company has the right to defer payment of interest on the debentures at any time, or from time to time, for periods not exceeding five years. If interest payments on either issue of the debentures are deferred, the distributions on the applicable trust preferred securities and common securities will also be deferred. A summary of pertinent information related to the Company's issuances of junior subordinated debentures outstanding at December 31, 2021 is set forth in the table below: Description Issuance Trust Interest Rate (1) Junior Maturity Date (2) (Dollars in thousands) Farmers & Merchants Capital Trust II November 13, 2003 $ 7,500 3 month LIBOR + 3.00% $ 7,732 November 8, 2033 Farmers & Merchants Capital Trust III June 30, 2005 3,500 3 month LIBOR + 1.80% 3,609 July 7, 2035 $ 11,341 (1) The 3-month LIBOR in effect as of December 31, 2021 was 0.2064%. (2) All debentures are currently callable. Subordinated Notes In December 2017, the Bank completed the issuance, through a private placement, of $40.0 million aggregate principal amount of Fixed-to-Floating Rate Subordinated Notes (the "Notes") due December 15, 2027. The Notes were issued at a price equal to 100% of the principal amount, resulting in net proceeds to the Bank of $39.4 million. The Bank used the net proceeds from the offering to support its growth and for general corporate purposes. The Notes are intended to qualify as Tier 2 capital for bank regulatory purposes. The Notes bear a fixed interest rate of 5.25% per annum until (but excluding) December 15, 2022, payable semi-annually in arrears. From December 15, 2022, the Notes will bear a floating rate of interest equal to 3-Month LIBOR + 3.03% until the Notes mature on December 15, 2027, or such earlier redemption date, payable quarterly in arrears. The Notes will be redeemable by the Bank, in whole or in part, on or after December 15, 2022 or, in whole but not in part, upon the occurrence of certain specified tax events, capital events or investment company events. Any redemption will be at a redemption price equal to 100% of the principal amount of Notes being redeemed, plus accrued and unpaid interest, and will be subject to, and require, prior regulatory approval. The Notes are not subject to redemption at the option of the holders. In September 2019, the Company completed the issuance of $60.0 million aggregate principal amount of Fixed-to-Floating Rate Subordinated Notes (the "Company Notes") due October 1, 2029. The Company Notes were issued at a price equal to 100% of the principal amount, resulting in net proceeds to the Company of $58.6 million. The Company Notes bear a fixed interest rate of 4.70% per annum until (but excluding) October 1, 2024, payable semi-annually in arrears on April 1 and October 1, commencing on April 1, 2020. Thereafter, from October 1, 2024 through the maturity date, October 1, 2029, or earlier redemption date, the Company Notes will bear interest at a floating rate equal to the then-current three-month LIBOR, plus 313 basis points (3.13%) for each quarterly interest period (subject to certain provisions set forth under “Description of the Notes—Interest Rates and Interest Payment Dates” included in the Prospectus Supplement), payable quarterly in arrears on January 1, April 1, July 1 and October 1 of each year. Any redemption will be at a redemption price equal to 100% of the principal amount of Company Notes being redeemed, plus accrued and unpaid interest, and will be subject to, and require, prior regulatory approval. The Company Notes are not subject to redemption at the option of the holders.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The components of the provision for federal income taxes are as follows: For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) Current $ 15,558 $ 17,527 $ 13,514 Deferred 2,783 (7,090) (87) Total $ 18,341 $ 10,437 $ 13,427 Reported income tax expense differs from the amounts computed by applying the U.S. federal statutory income tax rate to income before income taxes for the years ended December 31, 2021, 2020 and 2019 due to the following: For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) Taxes calculated at statutory rate $ 20,978 $ 11,754 $ 13,940 Increase (decrease) resulting from: Stock based compensation (620) 136 (11) Effect of tax-exempt income (2,190) (1,475) (698) Nondeductible merger expense 227 — — Other, net (54) 22 196 Total $ 18,341 $ 10,437 $ 13,427 Deferred taxes as of December 31, 2021 and 2020 are based on the 21% maximum federal statutory tax rate. Deferred tax assets and liabilities are as follows: As of December 31, 2021 2020 (Dollars in thousands) Deferred tax assets: Allowance for credit losses $ 11,240 $ 12,590 Deferred loan fees 1,077 3,164 Deferred compensation 836 655 Cash flow hedge — 263 Other deferred assets 216 342 Total deferred tax assets 13,369 17,014 Deferred tax liabilities: Core deposit intangible and other purchase accounting adjustments (3,416) (3,964) Net unrealized gain on available for sale securities (4,853) (9,417) Premises and equipment basis difference (2,551) (2,573) Total deferred tax liabilities (10,820) (15,954) Net deferred tax assets $ 2,549 $ 1,060 Interest and penalties related to tax positions are recognized in the period in which they begin accruing or when the entity claims the position that does not meet the minimum statutory thresholds. The Company does not have any material uncertain tax positions and does not have any interest and penalties recorded in the income statement for the years ended December 31, 2021, 2020 and 2019. The Company is no longer subject to examination by the US Federal Tax Jurisdiction for the years prior to 2018.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
STOCK BASED COMPENSATION	STOCK BASED COMPENSATION At December 31, 2021, the Company had two stock-based employee compensation plans with awards outstanding. In connection with the acquisition of Post Oak Bancshares, Inc., on October 1, 2018, the Company assumed the Post Oak Bancshares, Inc. Stock Option Plan, under which no additional awards will be issued. During 2019, the Company’s Board of Directors and shareholders approved the 2019 Amended and Restated Stock Awards and Incentive Plan (the “Plan”) covering certain awards of stock-based compensation to key employees and directors of the Company and its affiliates. Under the Plan, the Company is authorized to issue a maximum aggregate of 3,200,000 shares of stock, up to 1,800,000 of which may be issued through incentive stock options. The Company accounts for stock based employee compensation plans using the fair value-based method of accounting. The Company recognized total stock based compensation expense of $4.0 million, $3.4 million and $3.1 million for the years ended December 31, 2021, 2020 and 2019, respectively. Stock Options Options to purchase a total of 1,309,231 shares of Company stock have been granted as of December 31, 2021. There were no stock options granted during 2021 and 2020. Under the Plan, options are exercisable up to 10 years from the date of the grant and, dependent on the terms of the applicable award agreement, generally vest 4 years after the date of grant. The fair value of stock options granted is estimated at the date of grant using the Black-Scholes model. A summary of the activity in the stock option plans during the years ended December 31, 2021 and 2020 is set forth below: Number of Weighted Weighted Aggregate (Shares in thousands) (In years) (Dollars in thousands) Options outstanding, January 1, 2020 616 $ 19.90 4.00 $ 10,904 Options granted — — Options exercised (141) 15.72 Options forfeited (6) 20.36 Options outstanding, December 31, 2020 469 $ 21.08 3.43 $ 6,118 Options granted — — Options exercised (185) 18.35 Options forfeited (1) 34.14 Options outstanding, December 31, 2021 283 $ 22.74 2.90 $ 5,508 Options vested and exercisable, December 31, 2021 282 $ 22.66 2.88 $ 5,506 The Company expects all outstanding options at December 31, 2021 to vest. Information related to the stock option plans during each year is as follows: 2021 2020 2019 (Dollars in thousands, except per share data) Intrinsic value of options exercised $ 3,003 $ 734 $ 751 Cash received from option exercises 3,372 2,221 2,709 Weighted average fair value of options granted $ — $ — $ — As of December 31, 2021, there was $3 thousand of total unrecognized compensation cost related to nonvested stock options granted under the plans. The cost is expected to be recognized over a weighted-average period of 0.09 years. Restricted Stock Awards The Company has issued 460,459 restricted stock awards under the Plan as of December 31, 2021. During 2020, the Company awarded 63,596 shares of restricted stock with a weighted average grant date fair value of $22.59. During 2021, the Company awarded 82,368 shares of restricted stock with a weighted average grant date fair value of $38.66. The shares of restricted stock generally vest over a period of 4 years and are considered outstanding at the date of issuance. The Company accounts for shares of restricted stock by recording the fair value of the grant on the award date as compensation expense over the vesting period. A summary of the activity of the nonvested shares of restricted stock as of December 31, 2021 and 2020 including changes during the years then ended is as follows: Number of Weighted (Shares in thousands) Nonvested share awards outstanding, January 1, 2020 167 $ 36.23 Share awards granted 64 22.59 Share awards vested (60) 33.97 Unvested share awards forfeited or cancelled (13) 37.92 Nonvested share awards outstanding, December 31, 2020 158 $ 30.78 Share awards granted 82 38.66 Share awards vested (61) 31.00 Unvested share awards forfeited or cancelled (11) 36.05 Nonvested share awards outstanding, December 31, 2021 168 $ 34.23 At December 31, 2021, there was $4.1 million of unrecognized compensation expense related to the restricted stock awards which is expected to be recognized over a weighted-average period of 2.37 years. The total fair value of restricted stock awards that fully vested during the years ended December 31, 2021, 2020 and 2019 was approximately $1.9 million, $2.0 million and $1.6 million, respectively. Performance Share Units (“PSUs”) PSUs are earned subject to certain performance goals being met after the two-year performance period and will be settled in shares of Allegiance Common Stock following a one-year service period. The Company awarded 34,628 PSUs in 2019. The two-year performance period for the PSUs awarded in 2019 was met on December 31, 2020. Based on the performance goals of the 2019 PSU shares awarded, 93.2% of those PSUs, or 32,273 shares, settled and were issued on December 31, 2021, after the one one The grant date fair value of the PSUs is based on the probable outcome of the applicable performance conditions and is calculated at target based on a combination of the closing market price of our common stock on the grant date and a Monte Carlo simulated fair value in accordance with ASC 718. At December 31, 2021, there was $1.9 million of unrecognized compensation expense related to the PSUs, which is expected to be recognized over a weighted-average period of 1.99 years.

OTHER EMPLOYEE BENEFITS

OTHER EMPLOYEE BENEFITS	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
OTHER EMPLOYEE BENEFITS	OTHER EMPLOYEE BENEFITS 401(k) benefit plan The Company has a 401(k) benefit plan whereby participants may contribute a percentage of their compensation. The Company matches 50% of an employee's contributions up to 6% of the employee’s compensation, for a maximum match of 3% of compensation. Matching contribution expense as of December 31, 2021, 2020 and 2019 was $1.5 million, $1.4 million and $1.4 million, respectively. Profit sharing plan The financial statements include an accrual for $6.0 million, $3.5 million and $3.7 million for a contribution to the plan as a profit sharing contribution for the years ended December 31, 2021, 2020 and 2019, respectively. Employee Stock Purchase Plan The Company offers its employees an opportunity to purchase shares of Allegiance’s common stock, pursuant to the terms of the Allegiance Bancshares, Inc. 2019 Amended and Restated Employee Stock Purchase Plan (“ESPP”). The ESPP was adopted by the Board of Directors to provide employees with an opportunity to purchase shares of Allegiance in order to provide employees a more direct opportunity to participate in the Company’s growth. The Company allows employees to purchase shares at a 15% discount to market value and thus incurs stock based compensation expense for the fair value of the discount given. The Company recognized total stock based compensation expense of $176 thousand, $142 thousand and $210 thousand for the years ended December 31, 2021, 2020, and 2019 respectively.

OFF-BALANCE SHEET ARRANGEMENTS,

OFF-BALANCE SHEET ARRANGEMENTS, COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
OFF-BALANCE SHEET ARRANGEMENTS, COMMITMENTS AND CONTINGENCIES	OFF-BALANCE SHEET ARRANGEMENTS, COMMITMENTS AND CONTINGENCIES In the normal course of business, the Company enters into various transactions, which, in accordance with accounting principles generally accepted in the United States are not included in the Company’s consolidated balance sheets. The Company enters into these transactions to meet the financing needs of its customers. These transactions include commitments to extend credit and standby and commercial letters of credit, which involve to varying degrees elements of credit risk and interest rate risk in excess of the amounts recognized in the consolidated balance sheets. The Company uses the same credit policies in making commitments and conditional obligations as it does for on balance sheet instruments. The contractual amounts of financial instruments with off-balance sheet risk are as follows: December 31, 2021 December 31, 2020 Fixed Variable Fixed Variable (Dollars in thousands) Commitments to extend credit (1) $ 484,441 $ 607,106 $ 351,778 $ 480,067 Standby letters of credit 8,536 12,624 9,252 8,003 Total $ 492,977 $ 619,730 $ 361,030 $ 488,070 (1) At December 31, 2021 and 2020, the Company had FHLB Letters of Credit in the amount of $1.36 billion and $410.2 million, respectively, pledged as collateral for public and other deposits of state and local government agencies. For more information on FHLB borrowings, refer to Note 12 – Borrowings and Borrowing Capacity. Commitments to Extend Credit Commitments to extend credit are agreements to lend to a customer 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. Since many of the commitments are expected to expire without being fully drawn upon, the total commitment amounts disclosed do not necessarily represent future cash funding requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The Company minimizes its exposure to loss under these commitments by subjecting them to credit approval and monitoring procedures. Management assesses the credit risk associated with certain commitments to extend credit in determining the level of the allowance for credit losses. The amount and type of collateral, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. Commitments to make loans are generally made for periods of 120 days or less. As of December 31, 2021, the fixed rate loan commitments have interest rates ranging from 1.00% to 13.49% with a weighted average maturity and rate of 3.71 years and 4.68%, respectively. Standby Letters of Credit Standby letters of credit are written conditional commitments issued by the Company to guarantee the performance of a customer to a third party. In the event of nonperformance by the customer, the Company has the rights to the underlying collateral. The credit risk to the Company in issuing letters of credit is essentially the same as that involved in extending loan facilities to its customers. The Company’s policy for obtaining collateral, and the nature of such collateral, is essentially the same as that involved in making commitments to extend credit.

REGULATORY CAPITAL MATTERS

REGULATORY CAPITAL MATTERS	12 Months Ended
	Dec. 31, 2021
Regulatory Capital Requirements under Banking Regulations [Abstract]
REGULATORY CAPITAL MATTERS	REGULATORY CAPITAL MATTERS The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations involve quantitative measures of assets, liabilities and certain off balance sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators about components, risk weightings and other factors. Failure to meet minimum capital requirements can initiate actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. Management believes as of December 31, 2021 and 2020, the Company and the Bank met all capital adequacy requirements to which they were subject. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized, although these terms are not used to represent overall financial condition. If adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited as is asset growth and expansion, and capital restoration plans are required. At year-end 2021 and 2020, the most recent regulatory notifications categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the institution’s category. The following is a summary of the Company’s and the Bank’s actual and required capital ratios at December 31, 2021 and 2020: Actual Minimum Required for Capital Minimum Required Plus To Be Categorize d As Well Capitalized Under Prompt Corrective Amount Ratio Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) ALLEGIANCE BANCSHARES, INC. (Consolidated) As of December 31, 2021 Total Capital (to risk weighted assets) $ 722,010 16.08 % $ 359,214 8.00 % $ 471,468 10.50 % N/A N/A Common Equity Tier 1 Capital (to risk weighted assets) 559,926 12.47 % 202,058 4.50 % 314,312 7.00 % N/A N/A Tier 1 Capital (to risk weighted assets) 569,678 12.69 % 269,410 6.00 % 381,665 8.50 % N/A N/A Tier 1 Capital (to average tangible assets) 569,678 8.53 % 267,286 4.00 % 267,286 4.00 % N/A N/A As of December 31, 2020 Total Capital (to risk weighted assets) $ 642,155 15.71 % $ 327,084 8.00 % $ 429,298 10.50 % N/A N/A Common Equity Tier 1 Capital (to risk weighted assets) 482,643 11.80 % 183,985 4.50 % 286,199 7.00 % N/A N/A Tier 1 Capital (to risk weighted assets) 492,281 12.04 % 245,313 6.00 % 347,527 8.50 % N/A N/A Tier 1 Capital (to average tangible assets) 492,281 8.51 % 231,518 4.00 % 231,518 4.00 % N/A N/A ALLEGIANCE BANK As of December 31, 2021 Total Capital (to risk weighted assets) $ 659,596 14.71 % $ 358,793 8.00 % $ 470,916 10.50 % $ 448,491 10.00 % Common Equity Tier 1 Capital (to risk weighted assets) 566,483 12.63 % 201,821 4.50 % 313,944 7.00 % 291,519 6.50 % Tier 1 Capital (to risk weighted assets) 566,483 12.63 % 269,095 6.00 % 381,217 8.50 % 358,793 8.00 % Tier 1 Capital (to average tangible assets) 566,483 8.49 % 266,944 4.00 % 266,944 4.00 % 333,680 5.00 % As of December 31, 2020 Total Capital (to risk weighted assets) $ 635,223 15.55 % $ 326,804 8.00 % $ 428,931 10.50 % $ 408,506 10.00 % Common Equity Tier 1 Capital (to risk weighted assets) 544,331 13.32 % 183,828 4.50 % 285,954 7.00 % 265,529 6.50 % Tier 1 Capital (to risk weighted assets) 544,331 13.32 % 245,103 6.00 % 347,230 8.50 % 326,804 8.00 % Tier 1 Capital (to average tangible assets) 544,331 9.41 % 231,334 4.00 % 231,334 4.00 % 289,167 5.00 % Dividend Restrictions Allegiance's principal source of funds for dividend payments is dividends received from the Bank. Banking regulations limit the amount of dividends that may be paid without prior approval of regulatory agencies. In addition, Allegiance's credit agreement

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE Diluted earnings per common share is computed using the weighted-average number of common shares determined for the basic earnings per common share computation plus the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock using the treasury stock method. Outstanding stock options and PSUs issued by the Company represent the only dilutive effect reflected in diluted weighted average shares. Common shares issuable under restricted stock awards are considered outstanding at the date of grant and are accounted for as participating securities and included in basic and diluted weighted average common shares outstanding. For the Years Ended December 31, 2021 2020 2019 Amount Per Share Amount Per Share Amount Per Share (Amounts in thousands, except per share data) Net income attributable to shareholders $ 81,553 $ 45,534 $ 52,959 Basic: Weighted average shares outstanding 20,206 $ 4.04 20,415 $ 2.23 21,152 $ 2.50 Diluted: Add incremental shares for: Dilutive effect of stock option exercises and performance share units 149 131 272 Total 20,355 $ 4.01 20,546 $ 2.22 21,424 $ 2.47 Stock options for 39,050 and 23,125 shares were not considered in computing diluted earnings per share as of December 31, 2020 and 2019, respectively, because they were antidilutive. There were no antidilutive shares as of December 31, 2021.

PARENT COMPANY ONLY FINANCIAL S

PARENT COMPANY ONLY FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
PARENT COMPANY ONLY FINANCIAL STATEMENTS	PARENT COMPANY ONLY FINANCIAL STATEMENTS ALLEGIANCE BANCSHARES, INC. (PARENT COMPANY ONLY) CONDENSED BALANCE SHEETS December 31, 2021 2020 (Dollars in thousands) ASSETS Cash and due from banks $ 58,791 $ 19,340 Investment in subsidiary 823,365 820,699 Other assets 4,045 2,691 TOTAL $ 886,201 $ 842,730 LIABILITIES AND SHAREHOLDERS’ EQUITY LIABILITIES: Other borrowed funds $ — $ 15,514 Subordinated debentures 68,971 68,577 Accrued interest payable and other liabilities 762 (30) Total liabilities 69,733 84,061 SHAREHOLDERS’ EQUITY: Common stock 20,337 20,208 Capital surplus 510,797 508,794 Retained earnings 267,092 195,236 Accumulated other comprehensive income 18,242 34,431 Total shareholders’ equity 816,468 758,669 TOTAL $ 886,201 $ 842,730 ALLEGIANCE BANCSHARES, INC. (PARENT COMPANY ONLY) CONDENSED STATEMENTS OF INCOME For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) INCOME: Dividends from subsidiary $ 68,000 $ 13,000 $ 7,500 Other income 10 16 25 Total income 68,010 13,016 7,525 EXPENSE: Interest expense on borrowed funds 3,231 3,497 1,459 Other expenses 3,492 1,595 1,922 Total expense 6,723 5,092 3,381 Income before income tax benefit and equity in undistributed income of subsidiaries 61,287 7,924 4,144 Income tax benefit 1,410 1,066 705 Income before equity in undistributed income of subsidiaries 62,697 8,990 4,849 Equity in undistributed income of subsidiaries 18,856 36,544 48,110 Net income $ 81,553 $ 45,534 $ 52,959 ALLEGIANCE BANCSHARES, INC. (PARENT COMPANY ONLY) CONDENSED STATEMENTS OF CASH FLOWS For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 81,553 $ 45,534 $ 52,959 Adjustments to reconcile net income to net cash used in operating activities: Equity in undistributed income of subsidiaries (18,856) (36,544) (48,110) Net amortization of discount on subordinated debentures 393 392 169 Stock based compensation expense 3,979 3,425 3,100 Increase in other assets (1,622) (1,026) (639) Increase (decrease) in accrued interest payable and other liabilities 1,117 (1,038) 166 Net cash provided by operating activities 66,564 10,743 7,645 CASH FLOWS FROM INVESTING ACTIVITIES: Capital investment in bank subsidiary — — — Net cash provided by investing activities — — — CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from the issuance of common stock, stock option exercises and the ESPP 3,812 2,569 3,412 Net (paydown) increase in borrowings under credit agreement (15,569) 15,000 — Proceeds from subordinated notes issuance, net of offering expenses — — 58,601 Dividends paid to common shareholders (9,697) (8,165) — Repurchase of common stock (5,659) (18,582) (58,663) Net cash (used in) provided by financing activities (27,113) (9,178) 3,350 NET CHANGE IN CASH AND CASH EQUIVALENTS 39,451 1,565 10,995 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 19,340 17,775 6,780 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 58,791 $ 19,340 $ 17,775

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENT	SUBSEQUENT EVENT Dividend Declaration On January 27, 2022, the Company declared a cash dividend of $0.14 per share of common stock to be paid on March 15, 2022 to all shareholders of record as of February 28, 2022.

NATURE OF OPERATIONS AND SUMM_2

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Nature of Operations and Principles of Consolidation	Nature of Operations and Principles of Consolidation— The consolidated financial statements include Allegiance Bancshares, Inc. (“Allegiance”) and its wholly-owned subsidiary, Allegiance Bank (the “Bank”, and together with Allegiance, collectively referred to as the “Company”) provide commercial and retail loans and commercial banking services. Intercompany transactions and balances are eliminated in consolidation under U.S. generally accepted accounting principles (“GAAP”). The Company derives substantially all of its revenues and income from the operation of the Bank. Allegiance Bank is a Texas banking association which began operations in October 2007. The Company is focused on delivering a wide variety of relationship-driven commercial banking products and community-oriented services tailored to meet the needs of small to mid-sized businesses, professionals and individuals through its 27 offices, with 26 bank offices in the Houston metropolitan area and one office in Beaumont, just outside of the Houston metropolitan area, as of the year ended December 31, 2021. The Bank provides its customers with a variety of banking services including checking accounts, savings accounts and certificates of deposit and its primary lending products are commercial, personal, automobile, mortgage and home improvement loans. The Bank also offers safe deposit boxes, automated teller machines, drive-through services and 24-hour depository facilities.
Use of Estimates	Use of Estimates— The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the reporting 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 differ from those estimates.
Cash and cash equivalents	Cash and cash equivalents —Cash and cash equivalents include cash, deposits with other financial institutions with maturities not greater than one year. Net cash flows are reported for customer loan and deposit transactions.
Securities	Securities —Debt securities are classified as available for sale when they might be sold before maturity. Securities available for sale are carried at fair value. Unrealized gains and losses are excluded from earnings and reported, net of tax, as a separate component of shareholders’ equity until realized. Securities within the available for sale portfolio may be used as part of the Company’s asset/liability strategy and may be sold in response to changes in interest rate risk, prepayment risk or other similar economic factors. Interest earned on these assets is included in interest income. Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized on the level-yield method, except for mortgage backed securities where prepayments are anticipated. Gains and losses on sales are recorded on the trade date and determined using the specific identification method.
Loans	Loans —Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost net of the allowance for credit losses on loans. Amortized cost is the principal balance outstanding, net of purchase accounting adjustments and deferred fees and costs. Accrued interest receivable on loans totaled $26.0 million at December 31, 2021 and was reported in accrued interest receivable on the consolidated balance sheets. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Interest income on loans is discontinued and placed on nonaccrual status at the time the loan is 90 days delinquent. All interest accrued but not received for loans placed on nonaccrual is reversed against interest income. Loans are returned to accrual status when all the principal and interest amount contractually due are brought current and future payments are reasonably assured.
Nonrefundable Fees and Costs Associated with Lending Activities	Nonrefundable Fees and Costs Associated with Lending Activities —Loan commitment and loan origination fees, and certain direct origination costs, are deferred and recognized in interest income as an adjustment to yield without anticipating prepayments using the interest method over the related loan life or; if the commitment expires unexercised, balances are recognized in income upon expiration of the commitment.
Nonperforming and Past Due Loans	Nonperforming and Past Due Loans —The Company has several procedures in place to assist it in maintaining the overall quality of its loan portfolio. The Company has established underwriting guidelines to be followed by its officers, and monitors its delinquency levels for any negative or adverse trends. There can be no assurance, however, that the Company’s loan portfolio will not become subject to increasing pressures from deteriorating borrower credit due to general economic conditions or other factors. Past due status is based on the contractual terms of the loan. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. The Company generally classifies a loan as nonperforming, automatically places the loan on nonaccrual status, ceases accruing interest and reverses all unpaid accrued interest against interest income, when, in management’s opinion, the borrower may be unable to meet payment obligations, when the payment of principal or interest on a loan is delinquent for 90 days, as well as when required by regulatory provisions, unless the loan is in the process of collection and the underlying collateral fully supports the carrying value of the loan. Any payments received on nonaccrual loans are applied first to outstanding loan amounts. Interest income is subsequently recognized only to the extent cash payments are received in excess of principal due. Any excess is treated as recovery of lost interest. Loans are returned to accrual status when all of the principal and interest amounts contractually due are brought current and future payments are reasonably assured. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. If the decision is made to continue accruing interest on the loan, periodic reviews are made to confirm the accruing status of the loan. Nonaccrual loans and loans past due 90 days include both smaller balance homogeneous loans that are collectively and individually evaluated. When available information confirms that specific loans, or portions thereof, are uncollectible, these amounts are charged-off against the allowance. All loan types are considered delinquent after 30 days past due and are typically charged-off or charged-down no later than 120 days past due, with consideration of, but not limited to, the following criteria in determining the need and timing of the charge-off or charge-down: (1) the Bank is in the process of repossession or foreclosure and there appears to be a likely deficiency; (2) the collateral securing the loan has been sold and there is an actual deficiency; (3) the Bank is proceeding with lengthy legal action to collect its balance; (4) the borrower is unable to be located; or (5) the borrower has filed bankruptcy. Charge-offs occur when the Company confirms a loss on a loan.
Acquired Loans	Acquired Loans —Acquired loans are recorded at fair value at the date of acquisition with no initial valuation allowance based on a discounted cash flow methodology that considers various factors including the type of loan and related collateral, classification status, fixed or variable interest rate, term of loan and whether or not the loan was amortizing, and a discount rate reflecting the Company’s assessment of risk inherent in the cash flow estimates. Certain larger purchased loans are individually evaluated while certain purchased loans are grouped together according to similar risk characteristics and are treated in the aggregate when applying various valuation techniques. These cash flow evaluations are inherently subjective as they require material estimates, all of which may be susceptible to significant change. Prior to the adoption of ASC Topic 326 on January 1, 2020, loans acquired in a business combination that had evidence of deterioration of credit quality since origination and for which it was probable, at acquisition, that the Company would be unable to collect all contractually required payments receivable were considered purchased credit impaired (“PCI”). PCI loans were individually evaluated and recorded at fair value at the date of acquisition with no initial valuation allowance based on a discounted cash flow methodology that considers various factors including the type of loan and related collateral, classification status, fixed or variable interest rate, term of loan and whether or not the loan was amortizing, and a discount rate reflecting the Company’s assessment of risk inherent in the cash flow estimates. Increases in expected cash flows, including prepayments, subsequent to the initial investment were recognized prospectively through adjustment of the yield on the loan over its remaining life. Decreases in expected cash flows were recognized as impairment. Valuation allowances on PCI loans reflected only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately are not to be received). Subsequent to January 1, 2020, loans acquired in a business combination that have experienced more-than-insignificant deterioration in credit quality since origination are considered purchased credit deteriorated (“PCD”) loans. At the acquisition date, an estimate of expected credit losses is made for groups of PCD loans with similar risk characteristics and individual PCD loans without similar risk characteristics. This initial allowance for credit losses is allocated to individual PCD loans and added to the purchase price or acquisition date fair values to establish the initial amortized cost basis of the PCD loans. As the initial allowance for credit losses is added to the purchase price, there is no credit loss expense recognized upon acquisition of a PCD loan. Any difference between the unpaid principal balance of PCD loans and the amortized cost basis is considered to relate to noncredit factors and results in a discount or premium. Discounts and premiums are recognized through interest income on a level-yield method over the life of the loans. All loans considered to be PCI prior to January 1, 2020 were converted to PCD on that date. For acquired loans not deemed purchased credit deteriorated at acquisition, the differences between the initial fair value and the unpaid principal balance are recognized as interest income on a level-yield basis over the lives of the related loans. At the acquisition date, an initial allowance for expected credit losses is estimated and recorded as a provision for credit losses expense. The subsequent measurement of expected credit losses for all acquired loans is the same as the subsequent measurement of expected credit losses for originated loans.
Allowance for credit losses	A llowance for Credit Losses— The allowance for credit losses is a valuation account that is established through a provision for (or reversal of) credit losses charged to expense, which represents management’s best estimate of lifetime expected losses based on reasonable and supportable forecasts, historical loss experience, and other qualitative considerations. The allowance for credit losses includes the allowance for credit losses on loans, which is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on loans, and the allowance for credit losses on unfunded commitments reported in other liabilities. Allowance for Credit Losses on Loans — Effective January 1, 2020, the Company adopted ASU 2016-13 Financial Instruments – Credit Losses (ASC Topic 326): Measurement of Credit Losses on Financial Instruments , which replaced the incurred loss methodology with an expected loss methodology that is referred to as the CECL methodology. The level of the allowance is based upon management's evaluation of historical default and loss experience, current and projected economic conditions, asset quality trends, known and inherent risks in the portfolio, adverse situations that may affect the borrowers' ability to repay a loan (including the timing of future payments), the estimated value of any underlying collateral, composition of the loan portfolio, industry and peer bank loan quality indications and other pertinent factors, including regulatory recommendations. The allowance for credit losses on loans maintained by management is believed adequate to absorb all expected future losses in the loan portfolio at the balance sheet date. The Company disaggregates the loan portfolio into pools for purposes of determining the allowance for credit losses. These pools are based on the level at which the Company develops, documents and applies a systematic methodology to determine the allowance for credit losses. Loans with similar risk characteristics are collectively evaluated resulting in loss estimates as determined by applying reserve factors, such as historical lifetime loan loss experience, concentration risk of specific loan types, the volume, growth and composition of the Company’s loan portfolio, current economic conditions and reasonable and supportable forecasted economic conditions that may affect the borrower’s ability to pay and the value of collateral, the evaluation of the Company’s loan portfolio through its internal loan review process, general economic conditions and other qualitative risk factors both internal and external to the Company and other relevant factors, designed to estimate current expected credit losses, to amortized cost balances over the remaining contractual life of the collectively evaluated portfolio. Loans with similar risk characteristics are aggregated into homogeneous pools for assessment. Historical lifetime loan loss experience is determined by utilizing an open-pool (“cumulative loss rate”) methodology. Adjustments to the historical lifetime loan loss experience are made for differences in current loan pool risk characteristics such as portfolio concentrations, delinquency, nonaccrual, and watch list levels, as well as changes in current and forecasted economic conditions such as unemployment rates, property and collateral values, and other indices relating to economic activity. Losses are predicted over a period of time determined to be reasonable and supportable, and at the end of the reasonable and supportable period losses are reverted to long term historical averages. The reasonable and supportable period and reversion period are re-evaluated each year by the Company and are dependent on the current economic environment among other factors. A reasonable and supportable period of twelve months was utilized for all loan pools, followed by an immediate reversion to long term averages. Based on a review of these factors for each loan type, the Company applies an estimated percentage to the outstanding balance of each loan type. Loans that no longer share risk characteristics with the collectively evaluated loan pools are evaluated on an individual basis and are excluded from the collectively evaluated pools. In order to assess which loans are to be individually evaluated, the Company follows a loan review program to evaluate the credit risk in the total loan portfolio and assigns risk grades to each loan. Individual credit loss estimates are typically performed for nonaccrual loans, modified loans classified as troubled debt restructurings and all other loans identified by management. All loans deemed as being individually evaluated are reviewed on a quarterly basis in order to determine whether a specific reserve is required. The Company considers certain loans to be collateral dependent if the borrower is experiencing financial difficulty and management expects repayment for the loan to be substantially through the operation or sale of the collateral. For collateral dependent loans, loss estimates are based on the fair value of collateral, less estimated cost to sell (if applicable). Collateral values supporting individually evaluated loans are assessed quarterly and appraisals are typically obtained at least annually. The Company allocates a specific loan loss reserve on an individual loan basis primarily based on the value of the collateral securing the individually evaluated loan. Through this loan review process, the Company assesses the overall quality of the loan portfolio and the adequacy of the allowance for credit losses on loans while considering risk elements attributable to particular loan types in assessing the quality of individual loans. In addition, for each category of loans, the Company considers secondary sources of income and the financial strength and credit history of the borrower and any guarantors. A change in the allowance for credit losses on loans can be attributable to several factors, most notably specific reserves for individually evaluated loans, historical lifetime loan loss information, and changes in economic factors and growth in the loan portfolio. Specific reserves that are calculated on an individual basis and the qualitative assessment of all other loans reflect current changes in the credit quality of the loan portfolio. Historical lifetime credit losses, on the other hand, are based on an open-pool (“cumulative loss rate”) methodology, which is then applied to estimate lifetime credit losses in the loan portfolio. The allowance for credit losses on loans is further determined by the size of the loan portfolio subject to the allowance methodology and factors that include Company-specific risk indicators and general economic conditions, both of which are constantly changing. The Company evaluates the economic and portfolio-specific factors on a quarterly basis to determine a qualitative component of the general valuation allowance. These factors include current economic metrics, reasonable and supportable forecasted economic metrics, delinquency trends, credit concentrations, nature and volume of the portfolio and other adjustments for items not covered by specific reserves and historical lifetime loss experience. Based on the Company’s actual historical lifetime loan loss experience relative to economic and loan portfolio-specific factors at the time the losses occurred, management is able to identify the probable level of lifetime losses as of the date of measurement. The Company’s analysis of qualitative, or economic, factors on pools of loans with common risk characteristics, in combination with the quantitative historical lifetime loss information and specific reserves, provides the Company with an estimate of lifetime losses. The calculation of current expected credit losses is inherently subjective, as it requires management to exercise judgment in determining appropriate factors used to determine the allowance. The estimated loan losses for all loan pools are adjusted for changes in qualitative factors not inherently considered in the quantitative analyses to bring the allowance to the level management believes is appropriate based on factors that have not otherwise been fully accounted for, including adjustments for foresight risk, input imprecision and model imprecision. The qualitative categories and the measurements used to quantify the risks within each of these categories are subjectively selected by management, but measured by objective measurements period over period. The data for each measurement may be obtained from internal or external sources. The current period measurements are evaluated and assigned a factor commensurate with the current level of risk relative to past measurements over time. The resulting qualitative adjustments are applied to the relevant collectively evaluated loan portfolios. These adjustments are based upon quarterly trend assessments in portfolio concentrations, changes in lending policies and procedures, policy exceptions, independent loan review results, internal risk ratings and peer group credit quality trends. The qualitative allowance allocation, as determined by the processes noted above, is increased or decreased for each loan pool based on the assessment of these various qualitative factors. The determination of the appropriate qualitative adjustment is based on management's analysis of current and expected economic conditions and their impact to the portfolio, as well as internal credit risk movements and a qualitative assessment of the lending environment, including underwriting standards. Management recognizes the sensitivity of various assumptions made in the quantitative modeling of expected losses and may adjust reserves depending upon the level of uncertainty that currently exists in one or more assumptions. While policies and procedures used to estimate the allowance for credit losses on loans, as well as the resultant provision for credit losses charged to income, are considered adequate by management and are reviewed periodically by regulators and internal audit, they are approximate and could materially change based on changes within the loan portfolio and effects from economic factors. There are factors beyond the Company’s control, such as changes in projected economic conditions, including political instability or global events affecting the U.S. economy, real estate markets or particular industry conditions which could cause changes to expectations for current conditions and economic forecasts that could result in an unanticipated increase in the allowance and may materially impact asset quality and the adequacy of the allowance for credit losses and thus the resulting provision for credit losses. In assessing the adequacy of the allowance for credit losses on loans, the Company considers the results of its ongoing independent loan review process. The Company undertakes this process both to ascertain those loans in the portfolio with elevated credit risk and to assist in its overall evaluation of the risk characteristics of the entire loan portfolio. Its loan review process includes the judgment of management, independent internal loan reviewers and reviews that may have been conducted by third-party reviewers including regulatory examiners. The Company incorporates relevant loan review results in the allowance. In accordance with CECL, losses are estimated over the remaining contractual terms of loans, adjusted for prepayments. The contractual term excludes expected extensions, renewals and modifications unless management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed or such renewals, extensions or modifications are included in the original loan agreement and are not unconditionally cancellable by the Company. Credit losses are estimated on the amortized cost basis of loans, which includes the principal balance outstanding, purchase discounts and premiums and deferred loan fees and costs. Loan losses are not estimated for accrued interest receivable as interest that is deemed uncollectible is written off through interest income in a timely manner. Accrued interest is presented separately on the balance sheets and as allowed under ASC Topic 326 is excluded from the tabular loan disclosures in Note 6 – Loans and Allowance for Credit Losses. Allowance for Credit Losses on Unfunded Commitments — The Company estimates expected credit losses over the contractual term in which the Company is exposed to credit risk through a contractual obligation to extend credit, unless the obligation is unconditionally cancellable by the Company. The allowance for credit losses on unfunded commitments is adjusted as a provision for (or reversal of) credit loss expense. The estimates are determined based on the likelihood of funding during the contractual term and an estimate of credit losses subsequent to funding. Estimated credit losses on subsequently funded balances are based on the same assumptions as used to estimate credit losses on existing funded loans. Allowance for Credit Losses - Securities Available for Sale — For securities classified as available for sale that are in an unrealized loss position at the balance sheet date, the Company first assesses whether or not it intends to sell the security, or more likely than not will be required to sell the security, before recovery of its amortized cost basis. If either criteria is met, the security's amortized cost basis is written down to fair value through net income. If neither criteria is met, the Company evaluates whether any portion of the decline in fair value is the result of credit deterioration. Such evaluations consider the extent to which the amortized cost of the security exceeds its fair value, changes in credit ratings and any other known adverse conditions related to the specific security. If the evaluation indicates that a credit loss exists, an allowance for credit losses is recorded through provisions for credit losses for the amount by which the amortized cost basis of the security exceeds the present value of cash flows expected to be collected, limited by the amount by which the amortized cost exceeds fair value. Losses are charged against the allowance when management believes the uncollectibility of an available for sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Any impairment not recognized in the allowance for credit losses is recognized in other comprehensive income. For certain types of debt securities, such as U.S. Treasuries and other securities with government guarantees, entities may expect zero credit losses. The zero-loss expectation applies to all of the Company’s securities and no allowance for credit losses was recorded on its available for sale securities portfolio at transition. Prior to the adoption of ASU 2016-13, declines in the fair value of available-for-sale securities below their cost that were deemed to be other than temporary were reflected in earnings as realized losses. In estimating other-than-temporary impairment losses prior to January 1, 2020, management considered, among other things, (i) the length of time and the extent to which the fair value had been less than cost, (ii) the financial condition and near-term prospects of the issuer and (iii) the intent and our ability to retain our investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Accrued interest receivable on available for sale securities totaled $7.4 million at December 31, 2021 and is excluded from the estimate of credit losses.
Troubled debt restructurings (TDRs)	Troubled debt restructurings (TDRs) —Loans for which terms have been modified in a TDR are evaluated using these same individual evaluation methods. For troubled debt restructurings that subsequently default, the Company determines the amount of reserve in accordance with the accounting policy for the allowance for credit losses. The Company assesses the exposure for each modification, by collateral discounting and determines if a specific allocation to the allowance for credit losses is needed. Once an obligation has been restructured because of such credit problems, it continues to be considered a troubled debt restructuring until paid in full. The Company returns troubled debt restructurings to accrual status only if (1) all contractual amounts due can reasonably be expected to be repaid within a prudent period and (2) repayment has been in accordance with the contract for a sustained period, typically at least twelve months.
Premises and Equipment	Premises and Equipment —Premises and equipment are carried at cost less accumulated depreciation. Depreciation expense is calculated principally using the straight-line method over the estimated useful lives of the assets which range from 3 to 40 years. Leasehold improvements are amortized using the straight-line method over the periods of the leases or the estimated useful lives, whichever is shorter. Land is carried at cost.
Leases	Leases —On January 1, 2019, the Company adopted Accounting Standards Update ("ASU") 2016-02, Leases (Topic 842) through the required modified retrospective approach by applying the allowed transition method whereby comparative periods were not restated. The Company elected to apply several of the available practical expedients provided by ASU 2016-12, including carryover of historical lease determination, carryover of historical initial direct cost balances for existing leases and accounting for lease and non-lease components in contracts in which the Company is a lease as a single lease component. Upon adoption of the new leasing standard on January 1, 2019, the Company recognized $15.3 million of right-of-use assets, and $15.7 million of related lease liabilities on the Consolidated Balance Sheet.
Other Real Estate Owned	Other Real Estate Owned—Assets acquired through or instead of loan foreclosure are held for sale and are initially recorded at fair value less estimated selling costs when acquired, establishing a new cost basis. Costs after acquisition are generally expensed. If the fair value of the asset declines, a write-down is recorded through expense. The valuation of foreclosed assets is subjective in nature and may be adjusted in the future because of changes in economic conditions. At December 31, 2021, the balance of other real estate owned was zero.
Federal Home Loan Bank ("FHLB") Stock	Federal Home Loan Bank (“FHLB”) Stock— The Bank is a member of the FHLB system. Members are required to own a certain amount of stock based on the level of borrowings and other factors and may invest in additional amounts. FHLB stock is carried at cost, classified as a restricted security and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income.
Bank Owned Life Insurance	Bank Owned Life Insurance— The Company purchased bank owned life insurance policies on certain key executives and acquired life insurance policies in conjunction with the acquisitions of F&M Bancshares and Post Oak. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value, and the most reasonable estimate of fair value, adjusted for other charges or other amounts due that are probable at settlement.
Goodwill	Goodwill —Goodwill resulting from business combinations is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill is assessed annually on October 1 for impairment or more frequently if events and circumstances exist that indicate that the carrying amount of the asset may not be recoverable and a goodwill impairment test should be performed. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in our expected future cash flows; a sustained, significant decline in our stock price and market capitalization; a significant adverse change in legal factors or in the business climate; adverse action or assessment by a regulator; and unanticipated competition. Any adverse change in these factors could have a significant impact on the recoverability of these assets and could have a material impact on the Company’s consolidated financial statements. Goodwill is the only intangible asset with an indefinite life on the Company’s balance sheet.
Core Deposit Intangibles	Core Deposit Intangibles —Core deposit and acquired customer relationship intangibles arising from acquisitions are amortized using a straight-line amortization method over their estimated useful lives, which is seven
Borrowed Funds	Borrowed Funds —The Company has a credit agreement with another financial institution. The Company pledged its shares in the Bank’s stock as collateral for the borrowing.
Loan Commitments and Related Financial Instruments	Loan Commitments and Related Financial Instruments —Financial instruments include off-balance sheet credit instruments, such as commitments to extend credit, issued to meet customer financing needs. The face amount for these items represents a promise to lend before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded.
Stock Based Compensation	Stock Based Compensation —Compensation cost is recognized for stock options, restricted stock awards and performance share units (“PSUs”) issued to employees and directors, based on the fair value of these awards at the date of grant. The expense associated with stock based compensation is recognized over the required service period, generally defined as the vesting period of each individual arrangement. The fair value of stock options granted are estimated at the date of grant using the Black-Scholes model. The fair value of restricted stock awards is generally the market price of our stock on the date of grant. The grant date fair value of the PSUs is based on the probable outcome of the applicable performance conditions and is calculated at target based on a combination of the closing market price of our common stock on the grant date and a Monte Carlo simulated fair value in accordance with ASC 718. The impact of forfeitures of share-based payment awards on compensation expense is recognized as forfeitures occur. PSUs are contingent upon performance and service conditions, which affect the number of shares ultimately issued. The Company periodically evaluates the probable outcome of the performance conditions and makes cumulative adjustments to compensation expense as appropriate.
Employee Stock Purchase Plan	Employee Stock Purchase Plan —The cost of shares issued in the ESPP, but not allocated to participants, is shown as a reduction of shareholder’s equity. Compensation expense is based on the market price of the shares as they are committed to be released to participant accounts. The fair value of shares purchased in the plan are estimated at the date of grant using the Black-Scholes model.
Income Taxes	Income Taxes —Income tax expense is the total of the current year income tax due and the change in deferred tax assets or liabilities. Deferred tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and are recorded in other assets on the Company’s consolidated balance sheets. The Company records uncertain tax positions on the basis of a two-step process whereby (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more likely than not recognition threshold, the Company recognizes the largest amount of tax benefit that is greater than 50 percent likely of being realized upon ultimate settlement with the related tax authority. For tax positions not meeting the more likely than not test, no tax benefit is recorded. Any interest and/or penalties related to income taxes are reported as a component of income tax expense. The Company files a consolidated federal income tax return.
Comprehensive Income	Comprehensive income —Comprehensive income consists of net income and other comprehensive income which includes unrealized gains and losses on securities available for sale and the cash flow hedge which are also recognized as separate components of equity.
Fair Value of Financial Instruments	Fair Value of Financial Instruments —Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Operating Segments	Operating Segments— While management monitors the revenue streams of the various products and services, operations are managed and financial performance is evaluated on a Company-wide basis. All of the financial service operations are considered by management to be aggregated in one reportable operating segment.
Reclassifications	Reclassifications —Some items in the prior year financial statements were reclassified to conform to the current presentation. Reclassifications had no effect on prior year net income or shareholders’ equity.
Earnings per Common Share	Earnings per Common Share —Basic earnings per common share is calculated as net income divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable under stock options and performance share unit awards.
Loss Contingencies	Loss Contingencies —Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are such matters that will have a material effect on the financial statements.
Dividend Restrictions	Dividend Restrictions —Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank to Allegiance or by Allegiance to its shareholders. In addition, Allegiance's credit agreement with another financial institution also limits its ability to pay dividends.
Revenue from Contracts with Customers	Revenue from Contracts with Customers —The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, “Revenue from Contracts with Customers” (“Topic 606”). Under Topic 606, the Company must identify the contract with a customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract, and recognize revenue when (or as) the Company satisfies a performance obligation. Significant revenue has not been recognized in the current reporting period that results from performance obligations satisfied in previous periods. The Company’s primary sources of revenue are derived from interest and dividends earned on loans, investment securities, and other financial instruments that are not within the scope of Topic 606. The Company has evaluated the nature of its contracts with customers and determined that further disaggregation of revenue from contracts with customers into more granular categories beyond what is presented in the Consolidated Statements of Income was not necessary. The Company generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, the Company has made no significant judgments in applying the revenue guidance prescribed in ASC 606 that affect the determination of the amount and timing of revenue from contracts with customers.
New Accounting Standards	New Accounting Standards Adoption of New Accounting Standards ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASC Topic 326”) , was issued by the FASB in June 2016 along with subsequent amendments thereto, which introduced the current expected credit losses (“CECL”) methodology. The measurement of expected credit losses under the CECL methodology utilizes a lifetime “expected credit loss” measurement objective for the recognition of credit losses for loans, held-to-maturity debt securities measured at amortized cost. ASC Topic 326 also applies to off-balance sheet credit exposures. This methodology replaced the multiple existing impairment methods in prior guidance, which generally required that a loss be incurred before it is recognized. Within the life cycle of a loan or other financial asset, this new guidance generally results in the earlier recognition of the provision for credit losses and the related allowance for credit losses than previous practice. For available for sale debt securities that the Company intends to hold and where fair value is less than cost, credit-related impairment, if any, will be recognized through an allowance for credit losses and adjusted each period for changes in credit risk. CECL became effective for the Company on January 1, 2020 using the modified retrospective approach; however, on March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was signed in to law by the President of the United States and allowed the option to temporarily defer or suspend the adoption of ASC Topic 326. The Company elected to temporarily defer the adoption of CECL due to the uncertainty of the impact of COVID-19 and the volatility of crude oil prices, which can be impactful to the Houston market. During the deferral, the Company calculated and recorded its provision for loan losses under the incurred loss model that existed prior to ASC Topic 326. The Company adopted the new standard as of January 1, 2020 during the fourth quarter of 2020. Upon adoption of ASC Topic 326, the Company recognized an increase in allowance for credit losses on loans of $3.1 million and the establishment of an allowance for credit losses for off-balance sheet exposure of $3.9 million and a corresponding decrease in retained earnings of $5.5 million, after-tax. The Company adopted ASC Topic 326 using the prospective transition approach for purchased credit deteriorated (“PCD”) loans, which did not require re-evaluation of whether loans previously classified as purchased credit impaired (“PCI”) loans met the criteria of PCD assets at the date of adoption. The Company recognized an increase in the allowance for credit losses for loans of $2.1 million, due to the reclassification of PCD discounts previously classified as PCI with a corresponding adjustment to the gross carrying amount of the loans. The remaining noncredit discount was accreted into interest income at the effective interest rate as of January 1, 2020. See Note 6 – Loans and Allowance for Credit Losses for additional information. The following table illustrates the impact of adopting ASC Topic 326: As of January 1, 2020 As Reported Under ASC Topic 326 Pre-ASC Topic 326 Adoption Impact of ASC Topic 326 Adoption (Dollars in thousands) Assets: Allowance for credit losses on loans: Commercial and industrial $ 15,840 $ 8,818 $ 7,022 Mortgage warehouse — — — Paycheck Protection Program (PPP) — — — Real estate: Commercial real estate (including multi-family residential) 6,007 11,170 (5,163) Commercial real estate construction and land development 6,051 4,421 1,630 1-4 family residential (including home equity) 5,452 3,852 1,600 Residential construction 1,056 1,057 (1) Consumer and other 257 120 137 Allowance for credit losses on loans $ 34,663 $ 29,438 $ 5,225 Liabilities: Allowance for credit losses on unfunded commitments $ 3,866 $ — $ 3,866 ASC Topic 326 also requires expected credit losses on available for sale (AFS) debt securities to be recorded as an allowance for credit losses. The zero-loss expectation generally applies to the Company’s securities and no allowance for credit losses were recorded on its AFS securities portfolio at transition. See Note 5 – Securities for additional information. ASU No. 2017-04, “Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.” ASU 2017-04 eliminates Step 2 from the goodwill impairment test which required entities to compute the implied fair value of goodwill. Under ASU 2017-04, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 became effective for the Company on January 1, 2020 and did not have a significant impact on the Company's financial statements. Newly Issued But Not Yet Effective Accounting Standards ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”), that removes certain exceptions for investments, intraperiod allocations and interim calculations, and adds guidance to reduce complexity in accounting for income taxes. ASU 2019-12 introduces the following new guidance: i) guidance to evaluate whether a step-up in tax basis of goodwill relates to a business combination in which book goodwill was recognized or a separate transaction and ii) a policy election to not allocate consolidated income taxes when a member of a consolidated tax return is not subject to income tax. Additionally, ASU 2019-12 changes the following current guidance: i) making an intraperiod allocation, if there is a loss in continuing operations and gains outside of continuing operations, ii) determining when a deferred tax liability is recognized after an investor in a foreign entity transitions to or from the equity method of accounting, iii) accounting for tax law changes and year-to-date losses in interim periods, and iv) determining how to apply the income tax guidance to franchise taxes that are partially based on income. ASU became effective for the Company on January 1, 2021 and did not have a significant impact on the Company's financial statements.

NATURE OF OPERATION AND SUMMARY

NATURE OF OPERATION AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of Impact of Adopting ASC Topic 326	The following table illustrates the impact of adopting ASC Topic 326: As of January 1, 2020 As Reported Under ASC Topic 326 Pre-ASC Topic 326 Adoption Impact of ASC Topic 326 Adoption (Dollars in thousands) Assets: Allowance for credit losses on loans: Commercial and industrial $ 15,840 $ 8,818 $ 7,022 Mortgage warehouse — — — Paycheck Protection Program (PPP) — — — Real estate: Commercial real estate (including multi-family residential) 6,007 11,170 (5,163) Commercial real estate construction and land development 6,051 4,421 1,630 1-4 family residential (including home equity) 5,452 3,852 1,600 Residential construction 1,056 1,057 (1) Consumer and other 257 120 137 Allowance for credit losses on loans $ 34,663 $ 29,438 $ 5,225 Liabilities: Allowance for credit losses on unfunded commitments $ 3,866 $ — $ 3,866

GOODWILL AND CORE DEPOSIT INT_2

GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	Changes in the carrying amount of the Company’s goodwill and core deposit intangibles were as follows: Goodwill Core Deposit (Dollars in thousands) Balance as of December 31, 2018 $ 223,125 $ 26,587 Acquisition of LoweryBank branch 578 — Measurement period adjustment (61) — Amortization — (4,711) Balance as of December 31, 2019 223,642 21,876 Amortization — (3,922) Balance as of December 31, 2020 223,642 17,954 Amortization — (3,296) Balance as of December 31, 2021 $ 223,642 $ 14,658
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated aggregate future amortization expense for core deposit intangibles remaining as of December 31, 2021 is as follows (dollars in thousands): 2022 $ 3,003 2023 2,323 2024 2,188 2025 2,061 2026 1,941 Thereafter 3,142 Total $ 14,658

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Available-for-sale Securities	The amortized cost and fair value of investment securities were as follows: December 31, 2021 Amortized Gross Gross Fair (Dollars in thousands) Available for Sale U.S. government and agency securities $ 401,811 $ 414 $ (1,674) $ 400,551 Municipal securities 468,164 30,483 (1,547) 497,100 Agency mortgage-backed pass-through securities 307,097 2,075 (6,576) 302,596 Agency collateralized mortgage obligations 443,277 2,026 (4,247) 441,056 Corporate bonds and other 130,314 2,922 (774) 132,462 Total $ 1,750,663 $ 37,920 $ (14,818) $ 1,773,765 December 31, 2020 Amortized Gross Gross Fair (Dollars in thousands) Available for Sale U.S. government and agency securities $ 25,545 $ 654 $ — $ 26,199 Municipal securities 392,586 35,079 (60) 427,605 Agency mortgage-backed pass-through securities 167,606 3,829 (146) 171,289 Agency collateralized mortgage obligations 80,182 4,263 (75) 84,370 Corporate bonds and other 62,124 1,352 (49) 63,427 Total $ 728,043 $ 45,177 $ (330) $ 772,890
Investments Classified by Contractual Maturity Date	The amortized cost and fair value of investment securities at December 31, 2021, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities if borrowers have the right to call or prepay obligations at any time with or without call or prepayment penalties. Amortized Fair (Dollars in thousands) Due in one year or less $ 6,510 $ 6,622 Due after one year through five years 257,736 257,368 Due after five years through ten years 146,510 151,324 Due after ten years 589,533 614,799 Subtotal 1,000,289 1,030,113 Agency mortgage-backed pass through securities and collateralized mortgage obligations 750,374 743,652 Total $ 1,750,663 $ 1,773,765
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	Securities with unrealized losses segregated by length of time such securities have been in a continuous loss position are as follows: December 31, 2021 Less than 12 Months More than 12 Months Total Estimated Unrealized Estimated Unrealized Estimated Unrealized (Dollars in thousands) Available for Sale U.S. government and agency securities $ 340,161 $ (1,674) $ — $ — $ 340,161 $ (1,674) Municipal securities 70,019 (1,185) 10,435 (362) 80,454 (1,547) Agency mortgage-backed pass-through securities 219,610 (5,675) 21,627 (901) 241,237 (6,576) Agency collateralized mortgage obligations 328,300 (3,994) 13,820 (253) 342,120 (4,247) Corporate bonds and other 38,210 (774) — — 38,210 (774) Total $ 996,300 $ (13,302) $ 45,882 $ (1,516) $ 1,042,182 $ (14,818) December 31, 2020 Less than 12 Months More than 12 Months Total Estimated Unrealized Estimated Unrealized Estimated Unrealized (Dollars in thousands) Available for Sale Municipal securities $ 8,844 $ (60) $ — $ — $ 8,844 $ (60) Agency mortgage-backed pass-through securities 28,659 (146) — — 28,659 (146) Agency collateralized mortgage obligations 11,629 (39) 4,203 (36) 15,832 (75) Corporate bonds and other 15,951 (49) — — 15,951 (49) Total $ 65,083 $ (294) $ 4,203 $ (36) $ 69,286 $ (330)

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	The loan portfolio balances, net of unearned income and fees, consist of various types of loans primarily all made to borrowers located within Texas and are classified by major type as follows: December 31, 2021 December 31, 2020 (Dollars in thousands) Commercial and industrial $ 693,559 $ 667,079 Paycheck Protection Program (PPP) 145,942 569,901 Real estate: Commercial real estate (including multi-family residential) 2,104,621 1,999,877 Commercial real estate construction and land development 439,125 367,213 1-4 family residential (including home equity) 685,071 737,605 Residential construction 117,901 127,522 Consumer and other 34,267 22,567 Total loans 4,220,486 4,491,764 Allowance for credit losses on loans (47,940) (53,173) Loans, net $ 4,172,546 $ 4,438,591
Schedule of Related Party Transactions	An analysis of activity with respect to these related-party loans is as follows (dollars in thousands): 2021 Beginning balance on January 1 $ 1,183 New loans and reclassified related loans 245 Repayments and reclassified related loans (175) Ending balance on December 31 $ 1,253
Past Due Financing Receivables	An aging analysis of the recorded investment in past due loans, segregated by class of loans, is included below. For purposes of this and future disclosures recorded investment has been defined as the outstanding loan balances including net deferred loan fees, and excluding accrued interest receivable of $26.0 million and $34.5 million as of December 31, 2021 and 2020, respectively, due to immateriality. December 31, 2021 Loans Past Due and Still Accruing Nonaccrual Current Total 30-89 90 or More Total Past (Dollars in thousands) Commercial and industrial $ 1,786 $ — $ 1,786 $ 8,358 $ 683,415 $ 693,559 Paycheck Protection Program (PPP) — — — — 145,942 145,942 Real estate: Commercial real estate (including multi-family residential) 7,689 — 7,689 12,639 2,084,293 2,104,621 Commercial real estate construction and land development 619 — 619 63 438,443 439,125 1-4 family residential (including home equity) 2,422 — 2,422 2,875 679,774 685,071 Residential construction 1,243 — 1,243 — 116,658 117,901 Consumer and other 23 — 23 192 34,052 34,267 Total loans $ 13,782 $ — $ 13,782 $ 24,127 $ 4,182,577 $ 4,220,486 December 31, 2020 Loans Past Due and Still Accruing Nonaccrual Current Total 30-89 90 or More Total Past (Dollars in thousands) Commercial and industrial $ 2,486 $ — $ 2,486 $ 10,747 $ 653,846 $ 667,079 Paycheck Protection Program (PPP) — — — — 569,901 569,901 Real estate: Commercial real estate (including multi-family residential) 3,063 — 3,063 10,081 1,986,733 1,999,877 Commercial real estate construction and land development 2,930 — 2,930 3,011 361,272 367,213 1-4 family residential (including home equity) 3,000 — 3,000 4,525 730,080 737,605 Residential construction — — — — 127,522 127,522 Consumer and other 46 — 46 529 21,992 22,567 Total loans $ 11,525 $ — $ 11,525 $ 28,893 $ 4,451,346 $ 4,491,764
Risk Ratings by Category of Loans	The following table presents risk ratings by category of loan as of December 31, 2021 and 2020: As of December 31, 2021 As of December 31, 2020 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Revolving Loans Total Total 2021 2020 2019 2018 2017 Prior (Dollars in thousands) Commercial and industrial Pass $ 188,963 $ 80,376 $ 43,550 $ 25,212 $ 10,090 $ 6,771 $ 270,690 $ 191 $ 625,843 $ 562,518 Watch 11,915 3,598 6,276 2,908 639 1,466 6,384 — 33,186 41,026 Special Mention 1,208 262 740 1,021 334 — 2,159 — 5,724 25,010 Substandard 16,126 4,286 1,211 1,335 2,344 114 3,289 — 28,705 38,385 Doubtful 101 — — — — — — — 101 140 Total commercial and industrial loans $ 218,313 $ 88,522 $ 51,777 $ 30,476 $ 13,407 $ 8,351 $ 282,522 $ 191 $ 693,559 $ 667,079 Paycheck Protection Program (PPP) Pass $ 132,170 $ 13,772 $ — $ — $ — $ — $ — $ — $ 145,942 $ 569,901 Watch — — — — — — — — — — Special Mention — — — — — — — — — — Substandard — — — — — — — — — — Doubtful — — — — — — — — — — Total PPP loans $ 132,170 $ 13,772 $ — $ — $ — $ — $ — $ — $ 145,942 $ 569,901 Commercial real estate (including multi-family residential) Pass $ 765,993 $ 450,756 $ 205,537 $ 134,065 $ 134,396 $ 79,612 $ 42,153 $ 488 $ 1,813,000 $ 1,629,023 Watch 40,399 21,192 19,115 8,685 21,666 20,829 656 — 132,542 177,651 Special Mention 13,593 6,745 7,347 2,834 7,214 6,371 746 — 44,850 68,276 Substandard 24,252 21,212 21,937 19,405 10,626 14,294 2,503 — 114,229 124,927 Doubtful — — — — — — — — — — Total commercial real estate (including multi-family residential) loans $ 844,237 $ 499,905 $ 253,936 $ 164,989 $ 173,902 $ 121,106 $ 46,058 $ 488 $ 2,104,621 $ 1,999,877 Commercial real estate construction and land development Pass $ 255,927 $ 90,802 $ 34,459 $ 10,692 $ 7,003 $ 1,159 $ 12,127 $ — $ 412,169 $ 320,133 Watch 3,612 4,786 2,106 1,587 4,973 653 — — 17,717 39,021 Special Mention 4,153 161 1,569 362 841 245 — — 7,331 2,880 Substandard 704 97 458 649 — — — — 1,908 5,179 Doubtful — — — — — — — — — — Total commercial real estate construction and land development $ 264,396 $ 95,846 $ 38,592 $ 13,290 $ 12,817 $ 2,057 $ 12,127 $ — $ 439,125 $ 367,213 The following table presents risk ratings by category of loan as of December 31, 2021 and 2020: As of December 31, 2021 As of December 31, 2020 Term Loans Amortized Cost Basis by Origination Year Revolving Loans Revolving Loans Total Total 2021 2020 2019 2018 2017 Prior (Dollars in thousands) 1-4 family residential (including home equity) Pass $ 184,324 $ 150,514 $ 83,722 $ 52,136 $ 41,321 $ 26,067 $ 92,222 $ 2,122 $ 632,428 $ 670,074 Watch 4,875 5,794 1,800 3,961 4,034 1,825 5,794 2,282 30,365 37,667 Special Mention 2,188 261 1,108 482 328 34 1,070 — 5,471 18,790 Substandard 2,381 1,279 3,598 3,356 1,905 2,705 1,583 — 16,807 11,074 Doubtful — — — — — — — — — — Total 1-4 family residential (including home equity) $ 193,768 $ 157,848 $ 90,228 $ 59,935 $ 47,588 $ 30,631 $ 100,669 $ 4,404 $ 685,071 $ 737,605 Residential construction Pass $ 87,379 $ 19,734 $ 1,657 $ 4,605 $ 568 $ — $ — $ — $ 113,943 $ 124,737 Watch 2,243 — 738 — — — — — 2,981 2,785 Special Mention — — — — — — — — — — Substandard 977 — — — — — — — 977 — Doubtful — — — — — — — — — — Total residential construction $ 90,599 $ 19,734 $ 2,395 $ 4,605 $ 568 $ — $ — $ — $ 117,901 $ 127,522 Consumer and other Pass $ 25,269 $ 2,911 $ 1,283 $ 838 $ 361 $ 64 $ 2,912 $ — $ 33,638 $ 21,359 Watch 103 40 169 — — — 69 — 381 389 Special Mention — — — — — — 19 — 19 270 Substandard — 1 192 14 — — 22 — 229 549 Doubtful — — — — — — — — — — Total consumer and other $ 25,372 $ 2,952 $ 1,644 $ 852 $ 361 $ 64 $ 3,022 $ — $ 34,267 $ 22,567 Total loans Pass $ 1,640,025 $ 808,865 $ 370,208 $ 227,548 $ 193,739 $ 113,673 $ 420,104 $ 2,801 $ 3,776,963 $ 3,897,745 Watch 63,147 35,410 30,204 17,141 31,312 24,773 12,903 2,282 217,172 298,539 Special Mention 21,142 7,429 10,764 4,699 8,717 6,650 3,994 — 63,395 115,226 Substandard 44,440 26,875 27,396 24,759 14,875 17,113 7,397 — 162,855 180,114 Doubtful 101 — — — — — — — 101 140 Total loans $ 1,768,855 $ 878,579 $ 438,572 $ 274,147 $ 248,643 $ 162,209 $ 444,398 $ 5,083 $ 4,220,486 $ 4,491,764
Allowance for Credit Losses on Financing Receivables	The following table presents the activity in the allowance for credit losses on loans by portfolio type for the years ended December 31, 2021, 2020 and 2019: Commercial Paycheck Protection Commercial real estate Commercial real estate 1-4 family residential Residential Consumer Total (Dollars in thousands) Allowance for credit losses on loans: Balance December 31, 2020 $ 17,738 $ — $ 23,934 $ 6,939 $ 3,279 $ 870 $ 413 $ 53,173 Provision for credit losses on loans 306 — 66 (676) (2,411) 105 (313) (2,923) Charge-offs (1,579) — (857) — (21) — (24) (2,481) Recoveries 164 — — — — — 7 171 Net charge-offs (1,415) — (857) — (21) — (17) (2,310) Balance December 31, 2021 $ 16,629 $ — $ 23,143 $ 6,263 $ 847 $ 975 $ 83 $ 47,940 Allowance for credit losses on loans: Balance December 31, 2019 $ 8,818 $ — $ 11,170 $ 4,421 $ 3,852 $ 1,057 $ 120 $ 29,438 Impact of ASC 326 adoption 7,022 — (5,163) 1,630 1,600 (1) 137 5,225 Provision for credit losses on loans 4,363 — 20,417 3,461 (1,822) (186) 310 26,543 Charge-offs (2,938) — (2,562) (2,573) (351) — (159) (8,583) Recoveries 473 — 72 — — — 5 550 Net charge-offs (2,465) — (2,490) (2,573) (351) — (154) (8,033) Balance December 31, 2020 $ 17,738 $ — $ 23,934 $ 6,939 $ 3,279 $ 870 $ 413 $ 53,173 Allowance for loan losses: Balance December 31, 2018 $ 8,351 $ — $ 11,901 $ 2,724 $ 2,242 $ 1,040 $ 73 $ 26,331 Provision for loan losses 2,881 — (654) 1,741 1,905 17 49 5,939 Charge-offs (2,688) — (80) (44) (295) — (34) (3,141) Recoveries 274 — 3 — — — 32 309 Net charge-offs (2,414) — (77) (44) (295) — (2) (2,832) Balance December 31, 2019 $ 8,818 $ — $ 11,170 $ 4,421 $ 3,852 $ 1,057 $ 120 $ 29,438
Summary of Activity in Allowance for Credit Losses on Unfunded Commitments	The following table details activity in the allowance for credit losses on unfunded commitments (dollars in thousands) : Balance at beginning of period on January 1, 2020 $ 3,866 Provision for credit losses on unfunded commitments 831 Balance at end of period on December 31, 2020 4,697 Provision for credit losses on unfunded commitments 601 Balance at end of period on December 31, 2021 $ 5,298
Summary of Amortized Cost Basis of Collateral Dependent Loans Individually Evaluated to Determine Expected Credit Losses	The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses: As of December 31, 2021 Real Estate Business Assets Other Total (Dollars in thousands) Commercial and industrial $ — $ 6,168 $ — $ 6,168 Paycheck Protection Program (PPP) — — — — Real estate: Commercial real estate (including multi-family residential) 5,494 — — 5,494 Commercial real estate construction and land development 63 — — 63 1-4 family residential (including home equity) 4,685 — — 4,685 Residential construction — — — — Consumer and other — — 158 158 Total $ 10,242 $ 6,168 $ 158 $ 16,568 As of December 31, 2020 Real Estate Business Assets Other Total (Dollars in thousands) Commercial and industrial $ — $ 5,157 $ — $ 5,157 Paycheck Protection Program (PPP) — — — — Real estate: Commercial real estate (including multi-family residential) 425 — — 425 Commercial real estate construction and land development — — — — 1-4 family residential (including home equity) 3,101 — — 3,101 Residential construction — — — — Consumer and other — — — — Total $ 3,526 $ 5,157 $ — $ 8,683
Summary of Nonaccrual Loans	The following table presents additional information regarding nonaccrual loans. No interest income was recognized on nonaccrual loans for the years ended December 31, 2021 and 2020, respectively. As of December 31, 2021 Nonaccrual Loans with No Related Allowance Nonaccrual Loans with Related Allowance Total Nonaccrual Loans (Dollars in thousands) Commercial and industrial $ 1,824 $ 6,534 $ 8,358 Paycheck Protection Program (PPP) — — — Real estate: Commercial real estate (including multi-family residential) 9,018 3,621 12,639 Commercial real estate construction and land development 63 — 63 1-4 family residential (including home equity) 2,324 551 2,875 Residential construction — — — Consumer and other 158 34 192 Total loans $ 13,387 $ 10,740 $ 24,127 As of December 31, 2020 Nonaccrual Loans with No Related Allowance Nonaccrual Loans with Related Allowance Total Nonaccrual Loans (Dollars in thousands) Commercial and industrial $ 2,097 $ 8,650 $ 10,747 Paycheck Protection Program (PPP) — — — Real estate: Commercial real estate (including multi-family residential) 7,487 2,594 10,081 Commercial real estate construction and land development 2,958 53 3,011 1-4 family residential (including home equity) 2,652 1,873 4,525 Residential construction — — — Consumer and other — 529 529 Total loans $ 15,194 $ 13,699 $ 28,893
Troubled Debt Restructurings on Financing Receivables	The following table presents information regarding loans modified in a troubled debt restructuring during the years ended December 31, 2021, 2020 and 2019: As of December 31, 2021 2020 2019 Number of Pre-Modification of Outstanding Recorded Post Number of Pre-Modification of Outstanding Recorded Post Modification of Outstanding Recorded Number of Pre-Modification of Outstanding Recorded Post Modification of Outstanding Recorded (Dollars in thousands) Troubled Debt Restructurings Commercial and industrial 9 $ 2,891 $ 2,891 20 $ 4,333 $ 4,333 13 $ 4,358 $ 4,358 Paycheck Protection Program (PPP) — — — — — — — — — Real estate: Commercial real estate (including multi-family residential) 1 545 545 5 4,560 4,560 1 303 303 Commercial real estate construction and land development — — — 1 830 830 — — — 1-4 family residential (including home equity) — — — 5 2,051 2,051 1 396 396 Residential construction — — — — — — — — — Consumer and other — — — 1 30 30 2 43 43 Total 10 $ 3,436 $ 3,436 32 $ 11,804 $ 11,804 17 $ 5,100 $ 5,100
Schedule of Principal and Interest Deferrals Associated with Loan Modifications Related to COVID 19	The following table presents information regarding principal and interest deferrals as of December 31, 2021 associated with loan modifications related to COVID-19: Inside of Deferral Period Outside of Deferral Period Total Loans That Have Had a Deferral Outstanding Loan Deferred Loan Balance Percentage of Total Deferred Loan Balance Percentage of Total Deferred Loan Balance Percentage of Total (Dollars in thousands) Commercial and industrial $ 693,559 $ 1,040 5.7 % $ 69,754 9.8 % $ 70,794 9.7 % Paycheck Protection Program (PPP) 145,942 — 0.0 % — 0.0 % — 0.0 % Real estate: Commercial real estate (including multi-family residential) 2,104,621 16,851 92.5 % 539,043 76.1 % 555,894 76.5 % Commercial real estate construction and land development 439,125 95 0.5 % 30,317 4.3 % 30,412 4.2 % 1-4 family residential (including home equity) 685,071 231 1.3 % 67,944 9.6 % 68,175 9.4 % Residential construction 117,901 — 0.0 % 737 0.1 % 737 0.1 % Consumer and other 34,267 — 0.0 % 462 0.1 % 462 0.1 % Total loans $ 4,220,486 $ 18,217 100.0 % $ 708,257 100.0 % $ 726,474 100.0 %

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value, by Balance Sheet Grouping	The carrying amounts and estimated fair values of financial instruments that are reported on the balance sheet are as follows: As of December 31, 2021 Carrying Estimated Fair Value Level 1 Level 2 Level 3 Total (Dollars in thousands) Financial assets Cash and cash equivalents $ 757,509 $ 757,509 $ — $ — $ 757,509 Available for sale securities 1,773,765 — 1,773,765 — 1,773,765 Loans held for investment, net of allowance 4,172,546 — — 4,143,552 4,143,552 Accrued interest receivable 33,392 6 7,435 25,953 33,394 Financial liabilities Deposits $ 6,047,639 $ — $ 6,046,050 $ — $ 6,046,050 Accrued interest payable 1,753 — 1,753 — 1,753 Borrowed funds 89,956 — 73,699 — 73,699 Subordinated debt 108,847 — 113,355 — 113,355 As of December 31, 2020 Carrying Estimated Fair Value Level 1 Level 2 Level 3 Total (Dollars in thousands) Financial assets Cash and cash equivalents $ 422,766 $ 422,766 $ — $ — $ 422,766 Available for sale securities 772,890 — 772,890 — 772,890 Loans held for investment, net of allowance 4,438,591 — — 4,431,816 4,431,816 Accrued interest receivable 40,053 2 5,531 34,520 40,053 Financial liabilities Deposits $ 4,988,482 $ — $ 5,003,594 $ — $ 5,003,594 Interest rate swap 1,252 — 1,252 — 1,252 Accrued interest payable 2,701 — 2,701 — 2,701 Borrowed funds 155,515 — 144,629 — 144,629 Subordinated debt 108,322 — 109,832 — 109,832
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables present fair values for assets measured at fair value on a recurring basis: December 31, 2021 Level 1 Level 2 Level 3 Total (Dollars in thousands) Financial assets Available for sale securities: U.S. government and agency securities $ — $ 400,551 $ — $ 400,551 Municipal securities — 497,100 — 497,100 Agency mortgage-backed pass-through securities — 302,596 — 302,596 Agency collateralized mortgage obligations — 441,056 — 441,056 Corporate bonds and other — 132,462 — 132,462 Total available for sale securities $ — $ 1,773,765 $ — $ 1,773,765 December 31, 2020 Level 1 Level 2 Level 3 Total (Dollars in thousands) Financial assets Available for sale securities: U.S. government and agency securities $ — $ 26,199 $ — $ 26,199 Municipal securities — 427,605 — 427,605 Agency mortgage-backed pass-through securities — 171,289 — 171,289 Agency collateralized mortgage obligations — 84,370 — 84,370 Corporate bonds and other — 63,427 — 63,427 Total available for sale securities $ — $ 772,890 $ — $ 772,890 Financial liabilities Interest rate swap — 1,252 — 1,252
Fair Value Measurements, Nonrecurring	Assets measured at fair value on a nonrecurring basis are summarized in the table below. There were no liabilities measured at fair value on a nonrecurring basis at December 31, 2021 and 2020. As of December 31, 2021 Level 1 Level 2 Level 3 (Dollars in thousands) Loans: Commercial and industrial $ — $ — $ 6,960 Commercial real estate (including multi-family residential) — — 34,627 Commercial real estate construction and land development — — 72 1-4 family residential (including home equity) — — 2,806 Residential construction — — 500 Branch assets held for sale 2,925 — — $ 2,925 $ — $ 44,965 As of December 31, 2020 Level 1 Level 2 Level 3 (Dollars in thousands) Loans: Commercial and industrial $ — $ — $ 8,650 Commercial real estate (including multi-family residential) — — 2,594 Commercial real estate construction and land development — — 53 1-4 family residential (including home equity) — — 1,873 Consumer and other — — 529 Other real estate owned — — 9,196 $ — $ — $ 22,895

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Premises and Equipment	Premises and equipment are summarized as follows: As of December 31, 2021 2020 (Dollars in thousands) Land $ 12,443 $ 13,913 Buildings 37,447 39,998 Lease right-of-use assets 10,196 11,610 Leasehold improvements 5,871 5,689 Furniture, fixtures and equipment 17,693 16,106 Construction in progress — 2 Total 83,650 87,318 Less: accumulated depreciation 19,942 16,633 Premises and equipment, net $ 63,708 $ 70,685

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Supplemental Lease Information	Supplemental lease information at the dates indicated is as follows: December 31, 2021 December 31, 2020 (Dollars in thousands) Balance Sheet: Operating lease right of use asset classified as premises and equipment $ 10,196 $ 11,610 Operating lease liability classified as other liabilities $ 10,370 $ 11,850 Weighted average lease term, in years 4.97 5.56 Weighted average discount rate 2.62 % 2.86 %
Summary of Lease Costs	Lease costs for the dates indicated is as follows: For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) Income Statement: Operating lease cost $ 3,471 $ 3,270 $ 3,073 Short-term lease cost 34 78 553 Sublease income (72) (66) (72) Total operating lease costs $ 3,433 $ 3,282 $ 3,554
Maturity Analysis of Lease Liabilities	A maturity analysis of the Company’s lease liabilities is as follows: December 31, 2021 December 31, 2020 (Dollars in thousands) Lease payments due: Within one year $ 2,951 $ 3,068 After one but within two years 2,350 2,664 After two but within three years 1,892 2,056 After three but within four years 1,366 1,591 After four but within five years 894 1,057 After five years 1,594 2,355 Total lease payments 11,047 12,791 Discount on cash flows 677 941 Total lease liability $ 10,370 $ 11,850

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2021
Deposit Liabilities [Abstract]
Schedule of Maturities of Time Deposits	Scheduled maturities of time deposits for the next five years are as follows (dollars in thousands): Within one year $ 986,726 After one but within two years 184,807 After two but within three years 61,661 After three but within four years 26,338 After four but within five years 31,293 Total $ 1,290,825

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Effect of Cash Flow Hedge Relationship on Statement of Comprehensive Income	The effects of the Company’s cash flow hedge relationship on the statement of comprehensive income during the years ended December 31, 2021 and 2020 were as follows, before tax: Amount of Gain (Loss) Recognized in Other Comprehensive Income (Loss) For the Years Ended December 31, 2021 2020 (Dollars in thousands) Liability derivatives Interest rate swaps $ 1,252 $ (1,252)

SUBORDINATED DEBT (Tables)

SUBORDINATED DEBT (Tables)	12 Months Ended
	Dec. 31, 2021
Subordinated Borrowings [Abstract]
Schedule of Subordinated Borrowing	A summary of pertinent information related to the Company's issuances of junior subordinated debentures outstanding at December 31, 2021 is set forth in the table below: Description Issuance Trust Interest Rate (1) Junior Maturity Date (2) (Dollars in thousands) Farmers & Merchants Capital Trust II November 13, 2003 $ 7,500 3 month LIBOR + 3.00% $ 7,732 November 8, 2033 Farmers & Merchants Capital Trust III June 30, 2005 3,500 3 month LIBOR + 1.80% 3,609 July 7, 2035 $ 11,341 (1) The 3-month LIBOR in effect as of December 31, 2021 was 0.2064%. (2) All debentures are currently callable.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Components of Provision for Federal Income Taxes	The components of the provision for federal income taxes are as follows: For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) Current $ 15,558 $ 17,527 $ 13,514 Deferred 2,783 (7,090) (87) Total $ 18,341 $ 10,437 $ 13,427
Schedule of Effective Income Tax Rate Reconciliation	Reported income tax expense differs from the amounts computed by applying the U.S. federal statutory income tax rate to income before income taxes for the years ended December 31, 2021, 2020 and 2019 due to the following: For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) Taxes calculated at statutory rate $ 20,978 $ 11,754 $ 13,940 Increase (decrease) resulting from: Stock based compensation (620) 136 (11) Effect of tax-exempt income (2,190) (1,475) (698) Nondeductible merger expense 227 — — Other, net (54) 22 196 Total $ 18,341 $ 10,437 $ 13,427
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities are as follows: As of December 31, 2021 2020 (Dollars in thousands) Deferred tax assets: Allowance for credit losses $ 11,240 $ 12,590 Deferred loan fees 1,077 3,164 Deferred compensation 836 655 Cash flow hedge — 263 Other deferred assets 216 342 Total deferred tax assets 13,369 17,014 Deferred tax liabilities: Core deposit intangible and other purchase accounting adjustments (3,416) (3,964) Net unrealized gain on available for sale securities (4,853) (9,417) Premises and equipment basis difference (2,551) (2,573) Total deferred tax liabilities (10,820) (15,954) Net deferred tax assets $ 2,549 $ 1,060

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity	A summary of the activity in the stock option plans during the years ended December 31, 2021 and 2020 is set forth below: Number of Weighted Weighted Aggregate (Shares in thousands) (In years) (Dollars in thousands) Options outstanding, January 1, 2020 616 $ 19.90 4.00 $ 10,904 Options granted — — Options exercised (141) 15.72 Options forfeited (6) 20.36 Options outstanding, December 31, 2020 469 $ 21.08 3.43 $ 6,118 Options granted — — Options exercised (185) 18.35 Options forfeited (1) 34.14 Options outstanding, December 31, 2021 283 $ 22.74 2.90 $ 5,508 Options vested and exercisable, December 31, 2021 282 $ 22.66 2.88 $ 5,506
Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value	Information related to the stock option plans during each year is as follows: 2021 2020 2019 (Dollars in thousands, except per share data) Intrinsic value of options exercised $ 3,003 $ 734 $ 751 Cash received from option exercises 3,372 2,221 2,709 Weighted average fair value of options granted $ — $ — $ —
Schedule of Share-based Compensation, Restricted Stock Units Award Activity	A summary of the activity of the nonvested shares of restricted stock as of December 31, 2021 and 2020 including changes during the years then ended is as follows: Number of Weighted (Shares in thousands) Nonvested share awards outstanding, January 1, 2020 167 $ 36.23 Share awards granted 64 22.59 Share awards vested (60) 33.97 Unvested share awards forfeited or cancelled (13) 37.92 Nonvested share awards outstanding, December 31, 2020 158 $ 30.78 Share awards granted 82 38.66 Share awards vested (61) 31.00 Unvested share awards forfeited or cancelled (11) 36.05 Nonvested share awards outstanding, December 31, 2021 168 $ 34.23

OFF-BALANCE SHEET ARRANGEMENT_2

OFF-BALANCE SHEET ARRANGEMENTS, COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Fair Value, Off-balance Sheet Risks	The contractual amounts of financial instruments with off-balance sheet risk are as follows: December 31, 2021 December 31, 2020 Fixed Variable Fixed Variable (Dollars in thousands) Commitments to extend credit (1) $ 484,441 $ 607,106 $ 351,778 $ 480,067 Standby letters of credit 8,536 12,624 9,252 8,003 Total $ 492,977 $ 619,730 $ 361,030 $ 488,070 (1) At December 31, 2021 and 2020, the Company had FHLB Letters of Credit in the amount of $1.36 billion and $410.2 million, respectively, pledged as collateral for public and other deposits of state and local government agencies. For more information on FHLB borrowings, refer to Note 12 – Borrowings and Borrowing Capacity.

REGULATORY CAPITAL MATTERS (Tab

REGULATORY CAPITAL MATTERS (Tables)	12 Months Ended
	Dec. 31, 2021
Regulatory Capital Requirements under Banking Regulations [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations	The following is a summary of the Company’s and the Bank’s actual and required capital ratios at December 31, 2021 and 2020: Actual Minimum Required for Capital Minimum Required Plus To Be Categorize d As Well Capitalized Under Prompt Corrective Amount Ratio Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) ALLEGIANCE BANCSHARES, INC. (Consolidated) As of December 31, 2021 Total Capital (to risk weighted assets) $ 722,010 16.08 % $ 359,214 8.00 % $ 471,468 10.50 % N/A N/A Common Equity Tier 1 Capital (to risk weighted assets) 559,926 12.47 % 202,058 4.50 % 314,312 7.00 % N/A N/A Tier 1 Capital (to risk weighted assets) 569,678 12.69 % 269,410 6.00 % 381,665 8.50 % N/A N/A Tier 1 Capital (to average tangible assets) 569,678 8.53 % 267,286 4.00 % 267,286 4.00 % N/A N/A As of December 31, 2020 Total Capital (to risk weighted assets) $ 642,155 15.71 % $ 327,084 8.00 % $ 429,298 10.50 % N/A N/A Common Equity Tier 1 Capital (to risk weighted assets) 482,643 11.80 % 183,985 4.50 % 286,199 7.00 % N/A N/A Tier 1 Capital (to risk weighted assets) 492,281 12.04 % 245,313 6.00 % 347,527 8.50 % N/A N/A Tier 1 Capital (to average tangible assets) 492,281 8.51 % 231,518 4.00 % 231,518 4.00 % N/A N/A ALLEGIANCE BANK As of December 31, 2021 Total Capital (to risk weighted assets) $ 659,596 14.71 % $ 358,793 8.00 % $ 470,916 10.50 % $ 448,491 10.00 % Common Equity Tier 1 Capital (to risk weighted assets) 566,483 12.63 % 201,821 4.50 % 313,944 7.00 % 291,519 6.50 % Tier 1 Capital (to risk weighted assets) 566,483 12.63 % 269,095 6.00 % 381,217 8.50 % 358,793 8.00 % Tier 1 Capital (to average tangible assets) 566,483 8.49 % 266,944 4.00 % 266,944 4.00 % 333,680 5.00 % As of December 31, 2020 Total Capital (to risk weighted assets) $ 635,223 15.55 % $ 326,804 8.00 % $ 428,931 10.50 % $ 408,506 10.00 % Common Equity Tier 1 Capital (to risk weighted assets) 544,331 13.32 % 183,828 4.50 % 285,954 7.00 % 265,529 6.50 % Tier 1 Capital (to risk weighted assets) 544,331 13.32 % 245,103 6.00 % 347,230 8.50 % 326,804 8.00 % Tier 1 Capital (to average tangible assets) 544,331 9.41 % 231,334 4.00 % 231,334 4.00 % 289,167 5.00 %

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Common shares issuable under restricted stock awards are considered outstanding at the date of grant and are accounted for as participating securities and included in basic and diluted weighted average common shares outstanding. For the Years Ended December 31, 2021 2020 2019 Amount Per Share Amount Per Share Amount Per Share (Amounts in thousands, except per share data) Net income attributable to shareholders $ 81,553 $ 45,534 $ 52,959 Basic: Weighted average shares outstanding 20,206 $ 4.04 20,415 $ 2.23 21,152 $ 2.50 Diluted: Add incremental shares for: Dilutive effect of stock option exercises and performance share units 149 131 272 Total 20,355 $ 4.01 20,546 $ 2.22 21,424 $ 2.47

PARENT COMPANY ONLY FINANCIAL_2

PARENT COMPANY ONLY FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Balance Sheet	ALLEGIANCE BANCSHARES, INC. (PARENT COMPANY ONLY) CONDENSED BALANCE SHEETS December 31, 2021 2020 (Dollars in thousands) ASSETS Cash and due from banks $ 58,791 $ 19,340 Investment in subsidiary 823,365 820,699 Other assets 4,045 2,691 TOTAL $ 886,201 $ 842,730 LIABILITIES AND SHAREHOLDERS’ EQUITY LIABILITIES: Other borrowed funds $ — $ 15,514 Subordinated debentures 68,971 68,577 Accrued interest payable and other liabilities 762 (30) Total liabilities 69,733 84,061 SHAREHOLDERS’ EQUITY: Common stock 20,337 20,208 Capital surplus 510,797 508,794 Retained earnings 267,092 195,236 Accumulated other comprehensive income 18,242 34,431 Total shareholders’ equity 816,468 758,669 TOTAL $ 886,201 $ 842,730
Schedule of Condensed Income Statement	ALLEGIANCE BANCSHARES, INC. (PARENT COMPANY ONLY) CONDENSED STATEMENTS OF INCOME For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) INCOME: Dividends from subsidiary $ 68,000 $ 13,000 $ 7,500 Other income 10 16 25 Total income 68,010 13,016 7,525 EXPENSE: Interest expense on borrowed funds 3,231 3,497 1,459 Other expenses 3,492 1,595 1,922 Total expense 6,723 5,092 3,381 Income before income tax benefit and equity in undistributed income of subsidiaries 61,287 7,924 4,144 Income tax benefit 1,410 1,066 705 Income before equity in undistributed income of subsidiaries 62,697 8,990 4,849 Equity in undistributed income of subsidiaries 18,856 36,544 48,110 Net income $ 81,553 $ 45,534 $ 52,959
Schedule of Condensed Cash Flow Statement	ALLEGIANCE BANCSHARES, INC. (PARENT COMPANY ONLY) CONDENSED STATEMENTS OF CASH FLOWS For the Years Ended December 31, 2021 2020 2019 (Dollars in thousands) CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 81,553 $ 45,534 $ 52,959 Adjustments to reconcile net income to net cash used in operating activities: Equity in undistributed income of subsidiaries (18,856) (36,544) (48,110) Net amortization of discount on subordinated debentures 393 392 169 Stock based compensation expense 3,979 3,425 3,100 Increase in other assets (1,622) (1,026) (639) Increase (decrease) in accrued interest payable and other liabilities 1,117 (1,038) 166 Net cash provided by operating activities 66,564 10,743 7,645 CASH FLOWS FROM INVESTING ACTIVITIES: Capital investment in bank subsidiary — — — Net cash provided by investing activities — — — CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from the issuance of common stock, stock option exercises and the ESPP 3,812 2,569 3,412 Net (paydown) increase in borrowings under credit agreement (15,569) 15,000 — Proceeds from subordinated notes issuance, net of offering expenses — — 58,601 Dividends paid to common shareholders (9,697) (8,165) — Repurchase of common stock (5,659) (18,582) (58,663) Net cash (used in) provided by financing activities (27,113) (9,178) 3,350 NET CHANGE IN CASH AND CASH EQUIVALENTS 39,451 1,565 10,995 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 19,340 17,775 6,780 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 58,791 $ 19,340 $ 17,775

NATURE OF OPERATIONS AND SUMM_3

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES (Details) $ in Thousands	Jan. 01, 2020USD ($)	Dec. 31, 2021USD ($)officeSegment	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)
New Accounting Pronouncement Early Adoption [Line Items]
Number of offices in which entity operates | office		27
Number of banks in which entity operates | office		26
Accrued interest receivable		$ 26,000	$ 34,500
Debt securities available for sale, accrued interest receivable		7,400
Right-of-use assets		10,196	11,610		$ 15,300
Operating lease liability classified as other liabilities		10,370	11,850		$ 15,700
Other real estate owned		$ 0
Percentage of recognition threshold for which the largest amount of tax benefit is realized upon ultimate settlement with the related tax authority		50.00%
Number of reportable segments | Segment		1
Allowance for credit losses on unfunded commitments	$ 3,866	$ 5,298	4,697	$ 3,866
Shareholders' equity		(816,468)	(758,669)	(709,865)		$ (702,984)
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncement Early Adoption [Line Items]
Shareholders' equity				5,508		1,715
Retained Earnings
New Accounting Pronouncement Early Adoption [Line Items]
Shareholders' equity		$ (267,092)	$ (195,236)	(163,375)		(112,131)
Retained Earnings | Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncement Early Adoption [Line Items]
Shareholders' equity				5,508		$ 1,715
Accounting Standards Update 2016-13
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans	3,100
Allowance for credit losses on unfunded commitments	3,900
Increase in allowance for credit losses for loans	$ 2,100
Accounting Standards Update 2016-13 | Retained Earnings | Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncement Early Adoption [Line Items]
Shareholders' equity				$ (5,500)
Minimum
New Accounting Pronouncement Early Adoption [Line Items]
Premises and equipment, useful life		3 years
Minimum | Core Deposits
New Accounting Pronouncement Early Adoption [Line Items]
Intangibles, useful life		7 years
Maximum
New Accounting Pronouncement Early Adoption [Line Items]
Premises and equipment, useful life		40 years
Maximum | Core Deposits
New Accounting Pronouncement Early Adoption [Line Items]
Intangibles, useful life		10 years
Beaumont
New Accounting Pronouncement Early Adoption [Line Items]
Number of offices in which entity operates | office		1

NATURE OF OPERATIONS AND SUMM_4

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES - Schedule of Impact of Adopting ASC Topic 326 (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019	Dec. 31, 2018
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans	$ 47,940	$ 53,173	$ 34,663	$ 29,438	$ 26,331
Allowance for credit losses on unfunded commitments	5,298	4,697	3,866	3,866
Commercial and industrial
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans	16,629	17,738	15,840	8,818	8,351
Mortgage warehouse
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			0
Paycheck Protection Program (PPP)
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans	0	0	0	0	0
Consumer and other
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			257
Pre-ASC Topic 326 Adoption
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			29,438
Pre-ASC Topic 326 Adoption | Commercial and industrial
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			8,818
Pre-ASC Topic 326 Adoption | Mortgage warehouse
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			0
Pre-ASC Topic 326 Adoption | Paycheck Protection Program (PPP)
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			0
Pre-ASC Topic 326 Adoption | Consumer and other
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			120
Impact of ASC Topic 326 Adoption
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			5,225
Allowance for credit losses on unfunded commitments			3,866
Impact of ASC Topic 326 Adoption | Commercial and industrial
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			7,022
Impact of ASC Topic 326 Adoption | Mortgage warehouse
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			0
Impact of ASC Topic 326 Adoption | Paycheck Protection Program (PPP)
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			0
Impact of ASC Topic 326 Adoption | Consumer and other
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			137
Commercial real estate (including multi-family residential) | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			6,007
Commercial real estate (including multi-family residential) | Pre-ASC Topic 326 Adoption | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			11,170
Commercial real estate (including multi-family residential) | Impact of ASC Topic 326 Adoption | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			(5,163)
Commercial real estate construction and land development | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans	6,263	6,939	6,051	4,421	2,724
Commercial real estate construction and land development | Pre-ASC Topic 326 Adoption | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			4,421
Commercial real estate construction and land development | Impact of ASC Topic 326 Adoption | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			1,630
1-4 family residential (including home equity) | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans	847	3,279	5,452	3,852	2,242
1-4 family residential (including home equity) | Pre-ASC Topic 326 Adoption | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			3,852
1-4 family residential (including home equity) | Impact of ASC Topic 326 Adoption | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			1,600
Residential construction | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans	$ 975	$ 870	1,056	$ 1,057	$ 1,040
Residential construction | Pre-ASC Topic 326 Adoption | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			1,057
Residential construction | Impact of ASC Topic 326 Adoption | Real estate
New Accounting Pronouncement Early Adoption [Line Items]
Allowance for credit losses on loans			$ (1)

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) - USD ($) $ in Thousands	Nov. 08, 2021	Nov. 05, 2021	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Assets			$ 7,104,954	$ 6,050,128
Shares to be received, per current shares (in shares)	1.4184
Allegiance Shareholders
Business Acquisition [Line Items]
Percent of shares ownership		54.00%
CBTX Shareholders
Business Acquisition [Line Items]
Assets			$ 4,490,000
Percent of shares ownership		46.00%

GOODWILL AND CORE DEPOSIT INT_3

GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS - Changes in Carrying Amount of Goodwill and Intangibles (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill
Balance, beginning	$ 223,642	$ 223,642	$ 223,125
Measurement period adjustment			(61)
Balance, ending	223,642	223,642	223,642
Core Deposit Intangibles
Balance, beginning	17,954
Amortization	(3,296)	(3,922)	(4,711)
Balance, ending	14,658	17,954
Core Deposit Intangible Assets
Core Deposit Intangibles
Balance, beginning	17,954	21,876	26,587
Amortization	(3,296)	(3,922)	(4,711)
Balance, ending	$ 14,658	$ 17,954	21,876
Lowery Bank
Goodwill
Goodwill, acquired during period			578
Lowery Bank | Core Deposit Intangible Assets
Core Deposit Intangibles
Acquisition			$ 0

GOODWILL AND CORE DEPOSIT INT_4

GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS - Estimated Aggregate Future Amortization Expense for Core Deposit Intangibles (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 3,003
2023	2,323
2024	2,188
2025	2,061
2026	1,941
Thereafter	3,142
Total	$ 14,658	$ 17,954

SECURITIES - Amortized Cost and

SECURITIES - Amortized Cost and Fair Value of Investment Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,750,663	$ 728,043
Gross Unrealized Gains	37,920	45,177
Gross Unrealized Losses	(14,818)	(330)
Fair Value	1,773,765	772,890
U.S. government and agency securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	401,811	25,545
Gross Unrealized Gains	414	654
Gross Unrealized Losses	(1,674)	0
Fair Value	400,551	26,199
Municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	468,164	392,586
Gross Unrealized Gains	30,483	35,079
Gross Unrealized Losses	(1,547)	(60)
Fair Value	497,100	427,605
Agency mortgage-backed pass-through securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	307,097	167,606
Gross Unrealized Gains	2,075	3,829
Gross Unrealized Losses	(6,576)	(146)
Fair Value	302,596	171,289
Agency collateralized mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	443,277	80,182
Gross Unrealized Gains	2,026	4,263
Gross Unrealized Losses	(4,247)	(75)
Fair Value	441,056	84,370
Corporate bonds and other
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	130,314	62,124
Gross Unrealized Gains	2,922	1,352
Gross Unrealized Losses	(774)	(49)
Fair Value	$ 132,462	$ 63,427

SECURITIES - Narrative (Details

SECURITIES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Allowance for credit losses for available for sale securities	$ 0
Proceeds from sales of available for sale securities	4,900,000	$ 30,800,000
Calls of available for sale securities	965,000	7,300,000
Gross realized gains	49,000	391,000
Gross realized losses		104,000
Net realized gain		287,000
Security owned and pledged as collateral	$ 258,800,000	$ 18,500,000

SECURITIES - Amortized Cost a_2

SECURITIES - Amortized Cost and Fair Value of Investment Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Amortized Cost
Due in one year or less	$ 6,510
Due after one year through five years	257,736
Due after five years through ten years	146,510
Due after ten years	589,533
Subtotal	1,000,289
Agency mortgage-backed pass through securities and collateralized mortgage obligations	750,374
Amortized Cost	1,750,663	$ 728,043
Fair Value
Due in one year or less	6,622
Due after one year through five years	257,368
Due after five years through ten years	151,324
Due after ten years	614,799
Subtotal	1,030,113
Agency mortgage-backed pass through securities and collateralized mortgage obligations	743,652
Total	$ 1,773,765	$ 772,890

SECURITIES - Securities in a Co

SECURITIES - Securities in a Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Securities in a Continuous Unrealized Loss Position, Less than 12 months, Estimated Fair Value	$ 996,300	$ 65,083
Securities in a Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	(13,302)	(294)
Securities in a Continuous Unrealized Loss Position, More than 12 Months, Estimated Fair Value	45,882	4,203
Securities in a Continuous Unrealized Loss Position, More than 12 Months Unrealized Losses	(1,516)	(36)
Securities in a Continuous Unrealized Loss Position, Total Estimated Fair Value	1,042,182	69,286
Securities in a Continuous Unrealized Loss Position, Total Unrealized Losses	(14,818)	(330)
U.S. government and agency securities
Debt Securities, Available-for-sale [Line Items]
Securities in a Continuous Unrealized Loss Position, Less than 12 months, Estimated Fair Value	340,161	8,844
Securities in a Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	(1,674)	(60)
Securities in a Continuous Unrealized Loss Position, More than 12 Months, Estimated Fair Value	0	0
Securities in a Continuous Unrealized Loss Position, More than 12 Months Unrealized Losses	0	0
Securities in a Continuous Unrealized Loss Position, Total Estimated Fair Value	340,161	8,844
Securities in a Continuous Unrealized Loss Position, Total Unrealized Losses	(1,674)	(60)
Municipal securities
Debt Securities, Available-for-sale [Line Items]
Securities in a Continuous Unrealized Loss Position, Less than 12 months, Estimated Fair Value	70,019
Securities in a Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	(1,185)
Securities in a Continuous Unrealized Loss Position, More than 12 Months, Estimated Fair Value	10,435
Securities in a Continuous Unrealized Loss Position, More than 12 Months Unrealized Losses	(362)
Securities in a Continuous Unrealized Loss Position, Total Estimated Fair Value	80,454
Securities in a Continuous Unrealized Loss Position, Total Unrealized Losses	(1,547)
Agency mortgage-backed pass-through securities
Debt Securities, Available-for-sale [Line Items]
Securities in a Continuous Unrealized Loss Position, Less than 12 months, Estimated Fair Value	219,610	28,659
Securities in a Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	(5,675)	(146)
Securities in a Continuous Unrealized Loss Position, More than 12 Months, Estimated Fair Value	21,627	0
Securities in a Continuous Unrealized Loss Position, More than 12 Months Unrealized Losses	(901)	0
Securities in a Continuous Unrealized Loss Position, Total Estimated Fair Value	241,237	28,659
Securities in a Continuous Unrealized Loss Position, Total Unrealized Losses	(6,576)	(146)
Agency collateralized mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Securities in a Continuous Unrealized Loss Position, Less than 12 months, Estimated Fair Value	328,300	11,629
Securities in a Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	(3,994)	(39)
Securities in a Continuous Unrealized Loss Position, More than 12 Months, Estimated Fair Value	13,820	4,203
Securities in a Continuous Unrealized Loss Position, More than 12 Months Unrealized Losses	(253)	(36)
Securities in a Continuous Unrealized Loss Position, Total Estimated Fair Value	342,120	15,832
Securities in a Continuous Unrealized Loss Position, Total Unrealized Losses	(4,247)	(75)
Corporate bonds and other
Debt Securities, Available-for-sale [Line Items]
Securities in a Continuous Unrealized Loss Position, Less than 12 months, Estimated Fair Value	38,210	15,951
Securities in a Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	(774)	(49)
Securities in a Continuous Unrealized Loss Position, More than 12 Months, Estimated Fair Value	0	0
Securities in a Continuous Unrealized Loss Position, More than 12 Months Unrealized Losses	0	0
Securities in a Continuous Unrealized Loss Position, Total Estimated Fair Value	38,210	15,951
Securities in a Continuous Unrealized Loss Position, Total Unrealized Losses	$ (774)	$ (49)

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loan Portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 4,220,486	$ 4,491,764
Allowance for credit losses on loans	(47,940)	(53,173)	$ (34,663)	$ (29,438)	$ (26,331)
Loans, net	4,172,546	4,438,591
Commercial and industrial
Accounts Notes And Loans Receivable [Line Items]
Total loans	693,559	667,079
Allowance for credit losses on loans	(16,629)	(17,738)	(15,840)	(8,818)	(8,351)
Paycheck Protection Program (PPP)
Accounts Notes And Loans Receivable [Line Items]
Total loans	145,942	569,901
Allowance for credit losses on loans	0	0	0	0	0
Real estate | Commercial real estate (including multi-family residential)
Accounts Notes And Loans Receivable [Line Items]
Total loans	2,104,621	1,999,877
Allowance for credit losses on loans	(23,143)	(23,934)		(11,170)	(11,901)
Real estate | Commercial real estate construction and land development
Accounts Notes And Loans Receivable [Line Items]
Total loans	439,125	367,213
Allowance for credit losses on loans	(6,263)	(6,939)	(6,051)	(4,421)	(2,724)
Real estate | 1-4 family residential (including home equity)
Accounts Notes And Loans Receivable [Line Items]
Total loans	685,071	737,605
Allowance for credit losses on loans	(847)	(3,279)	(5,452)	(3,852)	(2,242)
Real estate | Residential construction
Accounts Notes And Loans Receivable [Line Items]
Total loans	117,901	127,522
Allowance for credit losses on loans	(975)	(870)	$ (1,056)	(1,057)	(1,040)
Consumer and other
Accounts Notes And Loans Receivable [Line Items]
Total loans	34,267	22,567
Allowance for credit losses on loans	$ (83)	$ (413)		$ (120)	$ (73)

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Narrative (Details)	12 Months Ended
	Dec. 31, 2021USD ($)contractLoan	Dec. 31, 2020USD ($)contract	Dec. 31, 2019USD ($)
Accounts Notes And Loans Receivable [Line Items]
Owner-occupied loans to commercial real estate loans	54.60%
Maximum loans amount to appraised value	90.00%
Accrued interest receivable	$ 26,000,000	$ 34,500,000
Interest on nonaccrual loans, original term	948,000	902,000
Allowance for credit loss on unfunded commitments	5,300,000	4,700,000
Non accrual loans interest income	0	0
Recorded investment	19,200,000	25,800,000
Troubled debt restructurings, reserve	1,900,000	3,300,000
Troubled debt restructuring, write-down	$ 620,000	$ 3,200,000	$ 251,000
Number of defaults on loan that were modified as troubled debt restructurings during the preceding 12 months | contract	3	4
Troubled debt restructuring, addition	$ 247,000	$ 2,600,000
Modification of outstanding recorded investment	$ 3,436,000	11,804,000	5,100,000
COVID-19
Accounts Notes And Loans Receivable [Line Items]
Number of loans deferral due to CARES Act | Loan	13
Outstanding loan balances deferrals due to CARES Act	$ 18,200,000
Troubled debt restructurings added in reporting period
Accounts Notes And Loans Receivable [Line Items]
Recorded investment	2,600,000	8,100,000
Paycheck Protection Program (PPP)
Accounts Notes And Loans Receivable [Line Items]
Modification of outstanding recorded investment	$ 0	$ 0	$ 0
Minimum
Accounts Notes And Loans Receivable [Line Items]
Owner-occupied commercial real estate loans, amortization period	10 years
Mortgage loan, term	5 years
Mortgage loan, amortization period	10 years
Consumer and other loans, term	12 months
Maximum
Accounts Notes And Loans Receivable [Line Items]
Owner-occupied commercial real estate loans, amortization period	20 years
Mortgage loan, term	7 years
Mortgage loan, amortization period	30 years
Consumer and other loans, term	60 months

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Analysis Of Activity with Related-party Loans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Loans and Leases Receivable, Related Parties [Roll Forward]
Beginning balance on January 1	$ 1,183
New loans and reclassified related loans	245
Repayments and reclassified related loans	(175)
Ending balance on December 31	$ 1,253

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Aging Analysis of the Recorded Investment in Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 4,220,486	$ 4,491,764
Nonaccrual Loans	24,127	28,893
Total Past Due Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	13,782	11,525
30-89 Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	13,782	11,525
90 or More Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	0	0
Current Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	4,182,577	4,451,346
Commercial and industrial
Accounts Notes And Loans Receivable [Line Items]
Total loans	693,559	667,079
Nonaccrual Loans	8,358	10,747
Commercial and industrial | Total Past Due Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	1,786	2,486
Commercial and industrial | 30-89 Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	1,786	2,486
Commercial and industrial | 90 or More Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	0	0
Commercial and industrial | Current Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	683,415	653,846
Mortgage warehouse
Accounts Notes And Loans Receivable [Line Items]
Total loans		569,901
Nonaccrual Loans		0
Mortgage warehouse | Total Past Due Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans		0
Mortgage warehouse | 30-89 Days
Accounts Notes And Loans Receivable [Line Items]
Total loans		0
Mortgage warehouse | 90 or More Days
Accounts Notes And Loans Receivable [Line Items]
Total loans		0
Mortgage warehouse | Current Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans		569,901
Paycheck Protection Program (PPP)
Accounts Notes And Loans Receivable [Line Items]
Total loans	145,942	569,901
Nonaccrual Loans	0
Paycheck Protection Program (PPP) | Total Past Due Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	0
Paycheck Protection Program (PPP) | 30-89 Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	0
Paycheck Protection Program (PPP) | 90 or More Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	0
Paycheck Protection Program (PPP) | Current Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	145,942
Real estate | Commercial real estate (including multi-family residential)
Accounts Notes And Loans Receivable [Line Items]
Total loans	2,104,621	1,999,877
Nonaccrual Loans	12,639	10,081
Real estate | Commercial real estate (including multi-family residential) | Total Past Due Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	7,689	3,063
Real estate | Commercial real estate (including multi-family residential) | 30-89 Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	7,689	3,063
Real estate | Commercial real estate (including multi-family residential) | 90 or More Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	0	0
Real estate | Commercial real estate (including multi-family residential) | Current Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	2,084,293	1,986,733
Real estate | Commercial real estate construction and land development
Accounts Notes And Loans Receivable [Line Items]
Total loans	439,125	367,213
Nonaccrual Loans	63	3,011
Real estate | Commercial real estate construction and land development | Total Past Due Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	619	2,930
Real estate | Commercial real estate construction and land development | 30-89 Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	619	2,930
Real estate | Commercial real estate construction and land development | 90 or More Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	0	0
Real estate | Commercial real estate construction and land development | Current Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	438,443	361,272
Real estate | 1-4 family residential (including home equity)
Accounts Notes And Loans Receivable [Line Items]
Total loans	685,071	737,605
Nonaccrual Loans	2,875	4,525
Real estate | 1-4 family residential (including home equity) | Total Past Due Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	2,422	3,000
Real estate | 1-4 family residential (including home equity) | 30-89 Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	2,422	3,000
Real estate | 1-4 family residential (including home equity) | 90 or More Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	0	0
Real estate | 1-4 family residential (including home equity) | Current Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	679,774	730,080
Real estate | Residential construction
Accounts Notes And Loans Receivable [Line Items]
Total loans	117,901	127,522
Nonaccrual Loans	0	0
Real estate | Residential construction | Total Past Due Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	1,243	0
Real estate | Residential construction | 30-89 Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	1,243	0
Real estate | Residential construction | 90 or More Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	0	0
Real estate | Residential construction | Current Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	116,658	127,522
Consumer and other
Accounts Notes And Loans Receivable [Line Items]
Total loans	34,267	22,567
Nonaccrual Loans	192	529
Consumer and other | Total Past Due Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	23	46
Consumer and other | 30-89 Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	23	46
Consumer and other | 90 or More Days
Accounts Notes And Loans Receivable [Line Items]
Total loans	0	0
Consumer and other | Current Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 34,052	$ 21,992

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Risk Ratings by Category of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
2021	$ 1,768,855
2020	878,579
2019	438,572
2018	274,147
2017	248,643
Prior	162,209
Revolving Loans	444,398
Revolving Loans Converted to Term Loans	5,083
Total loans	4,220,486	$ 4,491,764
Pass
Accounts Notes And Loans Receivable [Line Items]
2021	1,640,025
2020	808,865
2019	370,208
2018	227,548
2017	193,739
Prior	113,673
Revolving Loans	420,104
Revolving Loans Converted to Term Loans	2,801
Total loans	3,776,963	3,897,745
Watch
Accounts Notes And Loans Receivable [Line Items]
2021	63,147
2020	35,410
2019	30,204
2018	17,141
2017	31,312
Prior	24,773
Revolving Loans	12,903
Revolving Loans Converted to Term Loans	2,282
Total loans	217,172	298,539
Special Mention
Accounts Notes And Loans Receivable [Line Items]
2021	21,142
2020	7,429
2019	10,764
2018	4,699
2017	8,717
Prior	6,650
Revolving Loans	3,994
Revolving Loans Converted to Term Loans	0
Total loans	63,395	115,226
Substandard
Accounts Notes And Loans Receivable [Line Items]
2021	44,440
2020	26,875
2019	27,396
2018	24,759
2017	14,875
Prior	17,113
Revolving Loans	7,397
Revolving Loans Converted to Term Loans	0
Total loans	162,855	180,114
Doubtful
Accounts Notes And Loans Receivable [Line Items]
2021	101
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	101	140
Commercial and industrial
Accounts Notes And Loans Receivable [Line Items]
2021	218,313
2020	88,522
2019	51,777
2018	30,476
2017	13,407
Prior	8,351
Revolving Loans	282,522
Revolving Loans Converted to Term Loans	191
Total loans	693,559	667,079
Commercial and industrial | Pass
Accounts Notes And Loans Receivable [Line Items]
2021	188,963
2020	80,376
2019	43,550
2018	25,212
2017	10,090
Prior	6,771
Revolving Loans	270,690
Revolving Loans Converted to Term Loans	191
Total loans	625,843	562,518
Commercial and industrial | Watch
Accounts Notes And Loans Receivable [Line Items]
2021	11,915
2020	3,598
2019	6,276
2018	2,908
2017	639
Prior	1,466
Revolving Loans	6,384
Revolving Loans Converted to Term Loans	0
Total loans	33,186	41,026
Commercial and industrial | Special Mention
Accounts Notes And Loans Receivable [Line Items]
2021	1,208
2020	262
2019	740
2018	1,021
2017	334
Prior	0
Revolving Loans	2,159
Revolving Loans Converted to Term Loans	0
Total loans	5,724	25,010
Commercial and industrial | Substandard
Accounts Notes And Loans Receivable [Line Items]
2021	16,126
2020	4,286
2019	1,211
2018	1,335
2017	2,344
Prior	114
Revolving Loans	3,289
Revolving Loans Converted to Term Loans	0
Total loans	28,705	38,385
Commercial and industrial | Doubtful
Accounts Notes And Loans Receivable [Line Items]
2021	101
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	101	140
Paycheck Protection Program (PPP)
Accounts Notes And Loans Receivable [Line Items]
2021	132,170
2020	13,772
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	145,942	569,901
Paycheck Protection Program (PPP) | Pass
Accounts Notes And Loans Receivable [Line Items]
2021	132,170
2020	13,772
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	145,942	569,901
Paycheck Protection Program (PPP) | Watch
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	0	0
Paycheck Protection Program (PPP) | Special Mention
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	0	0
Paycheck Protection Program (PPP) | Substandard
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	0	0
Paycheck Protection Program (PPP) | Doubtful
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	0	0
Real estate | Commercial real estate (including multi-family residential)
Accounts Notes And Loans Receivable [Line Items]
2021	844,237
2020	499,905
2019	253,936
2018	164,989
2017	173,902
Prior	121,106
Revolving Loans	46,058
Revolving Loans Converted to Term Loans	488
Total loans	2,104,621	1,999,877
Real estate | Commercial real estate (including multi-family residential) | Pass
Accounts Notes And Loans Receivable [Line Items]
2021	765,993
2020	450,756
2019	205,537
2018	134,065
2017	134,396
Prior	79,612
Revolving Loans	42,153
Revolving Loans Converted to Term Loans	488
Total loans	1,813,000	1,629,023
Real estate | Commercial real estate (including multi-family residential) | Watch
Accounts Notes And Loans Receivable [Line Items]
2021	40,399
2020	21,192
2019	19,115
2018	8,685
2017	21,666
Prior	20,829
Revolving Loans	656
Revolving Loans Converted to Term Loans	0
Total loans	132,542	177,651
Real estate | Commercial real estate (including multi-family residential) | Special Mention
Accounts Notes And Loans Receivable [Line Items]
2021	13,593
2020	6,745
2019	7,347
2018	2,834
2017	7,214
Prior	6,371
Revolving Loans	746
Revolving Loans Converted to Term Loans	0
Total loans	44,850	68,276
Real estate | Commercial real estate (including multi-family residential) | Substandard
Accounts Notes And Loans Receivable [Line Items]
2021	24,252
2020	21,212
2019	21,937
2018	19,405
2017	10,626
Prior	14,294
Revolving Loans	2,503
Revolving Loans Converted to Term Loans	0
Total loans	114,229	124,927
Real estate | Commercial real estate (including multi-family residential) | Doubtful
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	0	0
Real estate | Commercial real estate construction and land development
Accounts Notes And Loans Receivable [Line Items]
2021	264,396
2020	95,846
2019	38,592
2018	13,290
2017	12,817
Prior	2,057
Revolving Loans	12,127
Revolving Loans Converted to Term Loans	0
Total loans	439,125	367,213
Real estate | Commercial real estate construction and land development | Pass
Accounts Notes And Loans Receivable [Line Items]
2021	255,927
2020	90,802
2019	34,459
2018	10,692
2017	7,003
Prior	1,159
Revolving Loans	12,127
Revolving Loans Converted to Term Loans	0
Total loans	412,169	320,133
Real estate | Commercial real estate construction and land development | Watch
Accounts Notes And Loans Receivable [Line Items]
2021	3,612
2020	4,786
2019	2,106
2018	1,587
2017	4,973
Prior	653
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	17,717	39,021
Real estate | Commercial real estate construction and land development | Special Mention
Accounts Notes And Loans Receivable [Line Items]
2021	4,153
2020	161
2019	1,569
2018	362
2017	841
Prior	245
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	7,331	2,880
Real estate | Commercial real estate construction and land development | Substandard
Accounts Notes And Loans Receivable [Line Items]
2021	704
2020	97
2019	458
2018	649
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	1,908	5,179
Real estate | Commercial real estate construction and land development | Doubtful
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	0	0
Real estate | 1-4 family residential (including home equity)
Accounts Notes And Loans Receivable [Line Items]
2021	193,768
2020	157,848
2019	90,228
2018	59,935
2017	47,588
Prior	30,631
Revolving Loans	100,669
Revolving Loans Converted to Term Loans	4,404
Total loans	685,071	737,605
Real estate | 1-4 family residential (including home equity) | Pass
Accounts Notes And Loans Receivable [Line Items]
2021	184,324
2020	150,514
2019	83,722
2018	52,136
2017	41,321
Prior	26,067
Revolving Loans	92,222
Revolving Loans Converted to Term Loans	2,122
Total loans	632,428	670,074
Real estate | 1-4 family residential (including home equity) | Watch
Accounts Notes And Loans Receivable [Line Items]
2021	4,875
2020	5,794
2019	1,800
2018	3,961
2017	4,034
Prior	1,825
Revolving Loans	5,794
Revolving Loans Converted to Term Loans	2,282
Total loans	30,365	37,667
Real estate | 1-4 family residential (including home equity) | Special Mention
Accounts Notes And Loans Receivable [Line Items]
2021	2,188
2020	261
2019	1,108
2018	482
2017	328
Prior	34
Revolving Loans	1,070
Revolving Loans Converted to Term Loans	0
Total loans	5,471	18,790
Real estate | 1-4 family residential (including home equity) | Substandard
Accounts Notes And Loans Receivable [Line Items]
2021	2,381
2020	1,279
2019	3,598
2018	3,356
2017	1,905
Prior	2,705
Revolving Loans	1,583
Revolving Loans Converted to Term Loans	0
Total loans	16,807	11,074
Real estate | 1-4 family residential (including home equity) | Doubtful
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	0	0
Real estate | Residential construction
Accounts Notes And Loans Receivable [Line Items]
2021	90,599
2020	19,734
2019	2,395
2018	4,605
2017	568
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	117,901	127,522
Real estate | Residential construction | Pass
Accounts Notes And Loans Receivable [Line Items]
2021	87,379
2020	19,734
2019	1,657
2018	4,605
2017	568
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	113,943	124,737
Real estate | Residential construction | Watch
Accounts Notes And Loans Receivable [Line Items]
2021	2,243
2020	0
2019	738
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	2,981	2,785
Real estate | Residential construction | Special Mention
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	0	0
Real estate | Residential construction | Substandard
Accounts Notes And Loans Receivable [Line Items]
2021	977
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	977	0
Real estate | Residential construction | Doubtful
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	0	0
Consumer and other
Accounts Notes And Loans Receivable [Line Items]
2021	25,372
2020	2,952
2019	1,644
2018	852
2017	361
Prior	64
Revolving Loans	3,022
Revolving Loans Converted to Term Loans	0
Total loans	34,267	22,567
Consumer and other | Pass
Accounts Notes And Loans Receivable [Line Items]
2021	25,269
2020	2,911
2019	1,283
2018	838
2017	361
Prior	64
Revolving Loans	2,912
Revolving Loans Converted to Term Loans	0
Total loans	33,638	21,359
Consumer and other | Watch
Accounts Notes And Loans Receivable [Line Items]
2021	103
2020	40
2019	169
2018	0
2017	0
Prior	0
Revolving Loans	69
Revolving Loans Converted to Term Loans	0
Total loans	381	389
Consumer and other | Special Mention
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	19
Revolving Loans Converted to Term Loans	0
Total loans	19	270
Consumer and other | Substandard
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	1
2019	192
2018	14
2017	0
Prior	0
Revolving Loans	22
Revolving Loans Converted to Term Loans	0
Total loans	229	549
Consumer and other | Doubtful
Accounts Notes And Loans Receivable [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Revolving Loans	0
Revolving Loans Converted to Term Loans	0
Total loans	$ 0	$ 0

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Credit Losses on Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Allowance for credit losses on loans:
Beginning balance	$ 53,173	$ 29,438	$ 26,331
Provision for credit losses on loans	(2,923)	26,543	5,939
Charge-offs	(2,481)	(8,583)	(3,141)
Recoveries	171	550	309
Net charge-offs	(2,310)	(8,033)	(2,832)
Ending balance	47,940	53,173	29,438
Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses on loans:
Beginning balance		5,225
Ending balance			5,225
Commercial and industrial
Allowance for credit losses on loans:
Beginning balance	17,738	8,818	8,351
Provision for credit losses on loans	306	4,363	2,881
Charge-offs	(1,579)	(2,938)	(2,688)
Recoveries	164	473	274
Net charge-offs	(1,415)	(2,465)	(2,414)
Ending balance	16,629	17,738	8,818
Commercial and industrial | Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses on loans:
Beginning balance		7,022
Ending balance			7,022
Paycheck Protection Program (PPP)
Allowance for credit losses on loans:
Beginning balance	0	0	0
Provision for credit losses on loans	0	0	0
Charge-offs	0	0	0
Recoveries	0	0	0
Net charge-offs	0	0	0
Ending balance	0	0	0
Paycheck Protection Program (PPP) | Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses on loans:
Beginning balance		0
Ending balance			0
Real estate | Commercial real estate (including multi-family residential)
Allowance for credit losses on loans:
Beginning balance	23,934	11,170	11,901
Provision for credit losses on loans	66	20,417	(654)
Charge-offs	(857)	(2,562)	(80)
Recoveries	0	72	3
Net charge-offs	(857)	(2,490)	(77)
Ending balance	23,143	23,934	11,170
Real estate | Commercial real estate (including multi-family residential) | Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses on loans:
Beginning balance		(5,163)
Ending balance			(5,163)
Real estate | Commercial real estate construction and land development
Allowance for credit losses on loans:
Beginning balance	6,939	4,421	2,724
Provision for credit losses on loans	(676)	3,461	1,741
Charge-offs	0	(2,573)	(44)
Recoveries	0	0	0
Net charge-offs	0	(2,573)	(44)
Ending balance	6,263	6,939	4,421
Real estate | Commercial real estate construction and land development | Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses on loans:
Beginning balance		1,630
Ending balance			1,630
Real estate | 1-4 family residential (including home equity)
Allowance for credit losses on loans:
Beginning balance	3,279	3,852	2,242
Provision for credit losses on loans	(2,411)	(1,822)	1,905
Charge-offs	(21)	(351)	(295)
Recoveries	0	0	0
Net charge-offs	(21)	(351)	(295)
Ending balance	847	3,279	3,852
Real estate | 1-4 family residential (including home equity) | Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses on loans:
Beginning balance		1,600
Ending balance			1,600
Real estate | Residential construction
Allowance for credit losses on loans:
Beginning balance	870	1,057	1,040
Provision for credit losses on loans	105	(186)	17
Charge-offs	0	0	0
Recoveries	0	0	0
Net charge-offs	0	0	0
Ending balance	975	870	1,057
Real estate | Residential construction | Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses on loans:
Beginning balance		(1)
Ending balance			(1)
Consumer and other
Allowance for credit losses on loans:
Beginning balance	413	120	73
Provision for credit losses on loans	(313)	310	49
Charge-offs	(24)	(159)	(34)
Recoveries	7	5	32
Net charge-offs	(17)	(154)	(2)
Ending balance	$ 83	413	120
Consumer and other | Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses on loans:
Beginning balance		$ 137
Ending balance			$ 137

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Activity in Allowance for Credit Losses on Unfunded Commitments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Balance at end of period on December 31, 2020	$ 4,697	$ 3,866
Provision for credit losses on unfunded commitments	601	831
Balance at end of period on December 31, 2021	$ 5,298	$ 4,697

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Amortized Cost Basis of Collateral Dependent Loans Individually Evaluated to Determine Expected Credit Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	$ 16,568	$ 8,683
Real Estate
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	10,242	3,526
Business Assets
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	6,168	5,157
Other
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	158	0
Commercial and industrial
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	6,168	5,157
Commercial and industrial | Real Estate
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Commercial and industrial | Business Assets
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	6,168	5,157
Commercial and industrial | Other
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Paycheck Protection Program (PPP)
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Paycheck Protection Program (PPP) | Real Estate
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Paycheck Protection Program (PPP) | Business Assets
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Paycheck Protection Program (PPP) | Other
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | Commercial real estate (including multi-family residential)
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	5,494	425
Real estate | Commercial real estate (including multi-family residential) | Real Estate
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	5,494	425
Real estate | Commercial real estate (including multi-family residential) | Business Assets
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | Commercial real estate (including multi-family residential) | Other
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | Commercial real estate construction and land development
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	63	0
Real estate | Commercial real estate construction and land development | Real Estate
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	63	0
Real estate | Commercial real estate construction and land development | Business Assets
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | Commercial real estate construction and land development | Other
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | 1-4 family residential (including home equity)
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	4,685	3,101
Real estate | 1-4 family residential (including home equity) | Real Estate
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	4,685	3,101
Real estate | 1-4 family residential (including home equity) | Business Assets
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | 1-4 family residential (including home equity) | Other
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | Residential construction
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | Residential construction | Real Estate
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | Residential construction | Business Assets
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Real estate | Residential construction | Other
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Consumer and other
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	158	0
Consumer and other | Real Estate
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Consumer and other | Business Assets
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	0	0
Consumer and other | Other
Financing Receivable Allowance For Credit Losses [Line Items]
Amortized cost basis of collateral dependent loans	$ 158	$ 0

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Nonaccrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Nonaccrual Status [Line Items]
Nonaccrual Loans with No Related Allowance	$ 13,387	$ 15,194
Nonaccrual Loans with Related Allowance	10,740	13,699
Nonaccrual Loans	24,127	28,893
Commercial and industrial
Financing Receivable Nonaccrual Status [Line Items]
Nonaccrual Loans with No Related Allowance	1,824	2,097
Nonaccrual Loans with Related Allowance	6,534	8,650
Nonaccrual Loans	8,358	10,747
Mortgage warehouse
Financing Receivable Nonaccrual Status [Line Items]
Nonaccrual Loans		0
Paycheck Protection Program (PPP)
Financing Receivable Nonaccrual Status [Line Items]
Nonaccrual Loans with No Related Allowance	0	0
Nonaccrual Loans with Related Allowance	0	0
Nonaccrual Loans	0	0
Real estate | Commercial real estate (including multi-family residential)
Financing Receivable Nonaccrual Status [Line Items]
Nonaccrual Loans with No Related Allowance	9,018	7,487
Nonaccrual Loans with Related Allowance	3,621	2,594
Nonaccrual Loans	12,639	10,081
Real estate | Commercial real estate construction and land development
Financing Receivable Nonaccrual Status [Line Items]
Nonaccrual Loans with No Related Allowance	63	2,958
Nonaccrual Loans with Related Allowance	0	53
Nonaccrual Loans	63	3,011
Real estate | 1-4 family residential (including home equity)
Financing Receivable Nonaccrual Status [Line Items]
Nonaccrual Loans with No Related Allowance	2,324	2,652
Nonaccrual Loans with Related Allowance	551	1,873
Nonaccrual Loans	2,875	4,525
Real estate | Residential construction
Financing Receivable Nonaccrual Status [Line Items]
Nonaccrual Loans with No Related Allowance	0	0
Nonaccrual Loans with Related Allowance	0	0
Nonaccrual Loans	0	0
Consumer and other
Financing Receivable Nonaccrual Status [Line Items]
Nonaccrual Loans with No Related Allowance	158	0
Nonaccrual Loans with Related Allowance	34	529
Nonaccrual Loans	$ 192	$ 529

LOANS AND ALLOWANCE FOR CRED_12

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Modified in a Troubled Debt Restructuring (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)contract	Dec. 31, 2020USD ($)contract	Dec. 31, 2019USD ($)contract
Accounts Notes And Loans Receivable [Line Items]
Number of Contracts | contract	10	32	17
Pre-Modification of Outstanding Recorded Investment	$ 3,436	$ 11,804	$ 5,100
Post Modification of Outstanding Recorded Investment	$ 3,436	$ 11,804	$ 5,100
Commercial and industrial
Accounts Notes And Loans Receivable [Line Items]
Number of Contracts | contract	9	20	13
Pre-Modification of Outstanding Recorded Investment	$ 2,891	$ 4,333	$ 4,358
Post Modification of Outstanding Recorded Investment	$ 2,891	$ 4,333	$ 4,358
Paycheck Protection Program (PPP)
Accounts Notes And Loans Receivable [Line Items]
Number of Contracts | contract	0	0	0
Pre-Modification of Outstanding Recorded Investment	$ 0	$ 0	$ 0
Post Modification of Outstanding Recorded Investment	$ 0	$ 0	$ 0
Real estate | Commercial real estate (including multi-family residential)
Accounts Notes And Loans Receivable [Line Items]
Number of Contracts | contract	1	5	1
Pre-Modification of Outstanding Recorded Investment	$ 545	$ 4,560	$ 303
Post Modification of Outstanding Recorded Investment	$ 545	$ 4,560	$ 303
Real estate | Commercial real estate construction and land development
Accounts Notes And Loans Receivable [Line Items]
Number of Contracts | contract	0	1	0
Pre-Modification of Outstanding Recorded Investment	$ 0	$ 830	$ 0
Post Modification of Outstanding Recorded Investment	$ 0	$ 830	$ 0
Real estate | 1-4 family residential (including home equity)
Accounts Notes And Loans Receivable [Line Items]
Number of Contracts | contract	0	5	1
Pre-Modification of Outstanding Recorded Investment	$ 0	$ 2,051	$ 396
Post Modification of Outstanding Recorded Investment	$ 0	$ 2,051	$ 396
Real estate | Residential construction
Accounts Notes And Loans Receivable [Line Items]
Number of Contracts | contract	0	0	0
Pre-Modification of Outstanding Recorded Investment	$ 0	$ 0	$ 0
Post Modification of Outstanding Recorded Investment	$ 0	$ 0	$ 0
Consumer and other
Accounts Notes And Loans Receivable [Line Items]
Number of Contracts | contract	0	1	2
Pre-Modification of Outstanding Recorded Investment	$ 0	$ 30	$ 43
Post Modification of Outstanding Recorded Investment	$ 0	$ 30	$ 43

LOANS AND ALLOWANCE FOR CRED_13

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Principal and Interest Deferrals Associated with Loan Modifications Related to COVID 19 (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 4,220,486	$ 4,491,764
Inside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 18,217
Percentage of Total Deferrals	100.00%
Outside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 708,257
Percentage of Total Deferrals	100.00%
Total Loans That Have Had a Deferral
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 726,474
Percentage of Total Deferrals	100.00%
Commercial and industrial
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 693,559	667,079
Commercial and industrial | Inside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 1,040
Percentage of Total Deferrals	5.70%
Commercial and industrial | Outside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 69,754
Percentage of Total Deferrals	9.80%
Commercial and industrial | Total Loans That Have Had a Deferral
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 70,794
Percentage of Total Deferrals	9.70%
Paycheck Protection Program (PPP)
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 145,942	569,901
Paycheck Protection Program (PPP) | Inside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 0
Percentage of Total Deferrals	0.00%
Paycheck Protection Program (PPP) | Outside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 0
Percentage of Total Deferrals	0.00%
Paycheck Protection Program (PPP) | Total Loans That Have Had a Deferral
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 0
Percentage of Total Deferrals	0.00%
Real estate | Commercial real estate (including multi-family residential)
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 2,104,621	1,999,877
Real estate | Commercial real estate (including multi-family residential) | Inside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 16,851
Percentage of Total Deferrals	92.50%
Real estate | Commercial real estate (including multi-family residential) | Outside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 539,043
Percentage of Total Deferrals	76.10%
Real estate | Commercial real estate (including multi-family residential) | Total Loans That Have Had a Deferral
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 555,894
Percentage of Total Deferrals	76.50%
Real estate | Commercial real estate construction and land development
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 439,125	367,213
Real estate | Commercial real estate construction and land development | Inside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 95
Percentage of Total Deferrals	0.50%
Real estate | Commercial real estate construction and land development | Outside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 30,317
Percentage of Total Deferrals	4.30%
Real estate | Commercial real estate construction and land development | Total Loans That Have Had a Deferral
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 30,412
Percentage of Total Deferrals	4.20%
Real estate | 1-4 family residential (including home equity)
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 685,071	737,605
Real estate | 1-4 family residential (including home equity) | Inside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 231
Percentage of Total Deferrals	1.30%
Real estate | 1-4 family residential (including home equity) | Outside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 67,944
Percentage of Total Deferrals	9.60%
Real estate | 1-4 family residential (including home equity) | Total Loans That Have Had a Deferral
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 68,175
Percentage of Total Deferrals	9.40%
Real estate | Residential construction
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 117,901	127,522
Real estate | Residential construction | Inside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 0
Percentage of Total Deferrals	0.00%
Real estate | Residential construction | Outside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 737
Percentage of Total Deferrals	0.10%
Real estate | Residential construction | Total Loans That Have Had a Deferral
Accounts Notes And Loans Receivable [Line Items]
Percentage of Total Deferrals	0.10%
Consumer and other
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 34,267	$ 22,567
Consumer and other | Inside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 0
Percentage of Total Deferrals	0.00%
Consumer and other | Outside of Deferral Period
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 462
Percentage of Total Deferrals	0.10%
Consumer and other | Total Loans That Have Had a Deferral
Accounts Notes And Loans Receivable [Line Items]
Deferred Loan Balance	$ 462
Percentage of Total Deferrals	0.10%

FAIR VALUE - Carrying Amounts a

FAIR VALUE - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities	$ 1,773,765	$ 772,890
Accrued interest receivable	26,000	34,500
Carrying Amount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	757,509	422,766
Available for sale securities	1,773,765	772,890
Loans held for investment, net of allowance	4,172,546	4,438,591
Accrued interest receivable	33,392	40,053
Deposits	6,047,639	4,988,482
Interest rate swap		1,252
Accrued interest payable	1,753	2,701
Borrowed funds	89,956	155,515
Subordinated debt	108,847	108,322
Estimated Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	757,509	422,766
Available for sale securities	1,773,765	772,890
Loans held for investment, net of allowance	4,143,552	4,431,816
Accrued interest receivable	33,394	40,053
Deposits	6,046,050	5,003,594
Interest rate swap		1,252
Accrued interest payable	1,753	2,701
Borrowed funds	73,699	144,629
Subordinated debt	113,355	109,832
Estimated Fair Value | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	757,509	422,766
Available for sale securities	0	0
Loans held for investment, net of allowance	0	0
Accrued interest receivable	6	2
Deposits	0	0
Interest rate swap		0
Accrued interest payable	0	0
Borrowed funds	0	0
Subordinated debt	0	0
Estimated Fair Value | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	0	0
Available for sale securities	1,773,765	772,890
Loans held for investment, net of allowance	0	0
Accrued interest receivable	7,435	5,531
Deposits	6,046,050	5,003,594
Interest rate swap		1,252
Accrued interest payable	1,753	2,701
Borrowed funds	73,699	144,629
Subordinated debt	113,355	109,832
Estimated Fair Value | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	0	0
Available for sale securities	0	0
Loans held for investment, net of allowance	4,143,552	4,431,816
Accrued interest receivable	25,953	34,520
Deposits	0	0
Interest rate swap		0
Accrued interest payable	0	0
Borrowed funds	0	0
Subordinated debt	$ 0	$ 0

FAIR VALUE - Fair Values for As

FAIR VALUE - Fair Values for Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	$ 1,773,765,000	$ 772,890,000
U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	400,551,000	26,199,000
Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	497,100,000	427,605,000
Agency mortgage-backed pass-through securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	302,596,000	171,289,000
Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	441,056,000	84,370,000
Corporate bonds and other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	132,462,000	63,427,000
Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	1,773,765,000	772,890,000
Financial liabilities	0	0	$ 0
Recurring Basis | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	1,773,765,000	772,890,000
Recurring Basis | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	400,551,000	26,199,000
Recurring Basis | U.S. government and agency securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | U.S. government and agency securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	400,551,000	26,199,000
Recurring Basis | U.S. government and agency securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	497,100,000	427,605,000
Recurring Basis | Municipal securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | Municipal securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	497,100,000	427,605,000
Recurring Basis | Municipal securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | Agency mortgage-backed pass-through securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	302,596,000	171,289,000
Recurring Basis | Agency mortgage-backed pass-through securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | Agency mortgage-backed pass-through securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	302,596,000	171,289,000
Recurring Basis | Agency mortgage-backed pass-through securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	441,056,000	84,370,000
Recurring Basis | Agency collateralized mortgage obligations | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | Agency collateralized mortgage obligations | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	441,056,000	84,370,000
Recurring Basis | Agency collateralized mortgage obligations | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | Corporate bonds and other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	132,462,000	63,427,000
Recurring Basis | Corporate bonds and other | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	0	0
Recurring Basis | Corporate bonds and other | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	132,462,000	63,427,000
Recurring Basis | Corporate bonds and other | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities:	$ 0	0
Recurring Basis | Interest rate swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities		1,252,000
Recurring Basis | Interest rate swap | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities		0
Recurring Basis | Interest rate swap | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities		1,252,000
Recurring Basis | Interest rate swap | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities		$ 0

FAIR VALUE - Narrative (Details

FAIR VALUE - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Real estate acquired through foreclosure	$ 0	$ 9,196,000
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Real estate acquired through foreclosure	0	9,200,000
Valuation allowance for other real estate owned	$ 0	0
Collateral Dependent Loans Specific Allocation of Allowance for Credit Losses on Loans | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Percentage of estimated selling and closing costs of collateral	5.00%
Collateral Dependent Loans Specific Allocation of Allowance for Credit Losses on Loans | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Percentage of estimated selling and closing costs of collateral	10.00%
Other Real Estate Owned | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Percentage of estimated selling and closing costs of collateral	5.00%
Other Real Estate Owned | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Percentage of estimated selling and closing costs of collateral	10.00%
Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities	$ 0	0	$ 0
Nonrecurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities	$ 0	$ 0

FAIR VALUE - Assets Measured at

FAIR VALUE - Assets Measured at Fair Value on a Nonrecurring Basis (Details) - Nonrecurring Basis - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Branch assets held for sale	$ 2,925
Other real estate owned		$ 0
Assets are measured at fair value, nonrecurring basis	2,925	0
Level 1 | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0	0
Level 1 | Commercial real estate (including multi-family residential)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0	0
Level 1 | Consumer and other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:		0
Level 1 | Commercial real estate construction and land development
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0	0
Level 1 | 1-4 family residential (including home equity)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0
Level 1 | Residential construction
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Branch assets held for sale	0
Other real estate owned		0
Assets are measured at fair value, nonrecurring basis	0	0
Level 2 | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0	0
Level 2 | Commercial real estate (including multi-family residential)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0	0
Level 2 | Consumer and other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:		0
Level 2 | Commercial real estate construction and land development
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0	0
Level 2 | 1-4 family residential (including home equity)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0
Level 2 | Residential construction
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Branch assets held for sale	0
Other real estate owned		9,196
Assets are measured at fair value, nonrecurring basis	44,965	22,895
Level 3 | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	6,960	8,650
Level 3 | Commercial real estate (including multi-family residential)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	34,627	2,594
Level 3 | Consumer and other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:		529
Level 3 | Commercial real estate construction and land development
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	72	53
Level 3 | 1-4 family residential (including home equity)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	2,806
Level 3 | Residential construction
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans:	$ 500	$ 1,873

PREMISES AND EQUIPMENT - Premis

PREMISES AND EQUIPMENT - Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 83,650	$ 87,318
Less: accumulated depreciation	19,942	16,633
Premises and equipment, net	63,708	70,685
Land
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	12,443	13,913
Buildings
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	37,447	39,998
Lease right-of-use assets
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	10,196	11,610
Leasehold improvements
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	5,871	5,689
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	17,693	16,106
Construction in progress
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 0	$ 2

PREMISES AND EQUIPMENT - Narrat

PREMISES AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation	$ 4.3	$ 3.7

LEASES - Narrative (Details)

LEASES - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)branchLocationAndOfficeSpace	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)Property
Lessee Lease Description [Line Items]
Number of leased branch locations and office space along with equipment | branchLocationAndOfficeSpace	16
Operating lease, cost	$ 3,471	$ 3,270	$ 3,073
Allegiance Bank
Lessee Lease Description [Line Items]
Number of leased properties | Property			2
Operating lease, cost			$ 10,700
Minimum
Lessee Lease Description [Line Items]
Operating lease renewal term	1 year
Maximum
Lessee Lease Description [Line Items]
Operating lease renewal term	5 years

LEASES - Supplemental Lease Inf

LEASES - Supplemental Lease Information (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2019
Balance Sheet:
Operating lease right of use asset classified as premises and equipment	$ 10,196	$ 11,610	$ 15,300
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Premises and equipment, net	Premises and equipment, net	Premises and equipment, net
Operating lease liability classified as other liabilities	$ 10,370	$ 11,850	$ 15,700
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities	Other liabilities
Weighted average lease term, in years	4 years 11 months 19 days	5 years 6 months 21 days
Weighted average discount rate	2.62%	2.86%

LEASES - Summary of Lease Costs

LEASES - Summary of Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement:
Operating lease cost	$ 3,471	$ 3,270	$ 3,073
Short-term lease cost	34	78	553
Sublease income	(72)	(66)	(72)
Total operating lease costs	$ 3,433	$ 3,282	$ 3,554

LEASES - Maturity Analysis of L

LEASES - Maturity Analysis of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2019
Lease payments due:
Within one year	$ 2,951	$ 3,068
After one but within two years	2,350	2,664
After two but within three years	1,892	2,056
After three but within four years	1,366	1,591
After four but within five years	894	1,057
After five years	1,594	2,355
Total lease payments	11,047	12,791
Discount on cash flows	677	941
Total lease liability	$ 10,370	$ 11,850	$ 15,700

DEPOSITS - Narrative (Details)

DEPOSITS - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Deposit Liabilities [Abstract]
Time deposits, at or above FDIC insurance limit	$ 707.5	$ 726.8
Brokered deposits	306.4	453.8
Related party deposit liabilities	$ 16.3	$ 9.2

DEPOSITS - Time Deposits by Mat

DEPOSITS - Time Deposits by Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deposit Liabilities [Abstract]
Within one year	$ 986,726
After one but within two years	184,807
After two but within three years	61,661
After three but within four years	26,338
After four but within five years	31,293
Total	$ 1,290,825	$ 1,346,649

DERIVATIVE INSTRUMENTS - Effect

DERIVATIVE INSTRUMENTS - Effect of Cash Flow Hedge Relationship on Statement of Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash Flow Hedging | Designated as Hedging Instrument | Interest rate swaps
Derivative Instruments Gain Loss [Line Items]
Amount of Loss Recognized in Other Comprehensive Loss	$ 1,252	$ (1,252)

DERIVATIVE INSTRUMENTS - Narrat

DERIVATIVE INSTRUMENTS - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Interest rate swap
Derivative Instruments Gain Loss [Line Items]
Gain on interest rate swap	$ 225

BORROWINGS AND BORROWING CAPA_2

BORROWINGS AND BORROWING CAPACITY - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 28, 2018
Debt Instrument [Line Items]
Letters of credit, outstanding amount	$ 1,360,000,000	$ 410,200,000
Revolving Credit Facility
Debt Instrument [Line Items]
Outstanding amount	$ 0
Amended Revolving Credit Agreement
Debt Instrument [Line Items]
Percentage of debt secured by capital stock	100.00%
Borrowing Agreement | Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.25%
Interest rate, effective percentage	3.00%
Credit Facility With Another Financial Institution | Amended Revolving Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 45,000,000
Annual reduction in borrowing capacity			$ 7,500,000
Federal Home Loan Bank of Dallas
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 2,600,000,000
Remaining borrowing capacity	1,160,000,000
Outstanding amount	1,450,000,000
Letters of credit, outstanding amount	1,360,000,000
Federal Home Loan Bank of Dallas | Expire in 2022
Debt Instrument [Line Items]
Letters of credit, outstanding amount	1,220,000,000
Federal Home Loan Bank of Dallas | Expire in 2023
Debt Instrument [Line Items]
Letters of credit, outstanding amount	64,100,000
Federal Home Loan Bank of Dallas | Expire In 2024
Debt Instrument [Line Items]
Letters of credit, outstanding amount	55,900,000
Federal Home Loan Bank of Dallas | Expire In 2025
Debt Instrument [Line Items]
Letters of credit, outstanding amount	11,000,000
Federal Home Loan Bank of Dallas | Short-term Debt
Debt Instrument [Line Items]
Federal Home Loan Bank, advances	$ 90,000,000
Federal Home Loan Bank of Dallas | Short-term Debt | Weighted Average
Debt Instrument [Line Items]
Federal Home Loan Bank, advances, interest rate	0.74%

SUBORDINATED DEBT - Narrative (

SUBORDINATED DEBT - Narrative (Details) - USD ($) $ in Millions	1 Months Ended		12 Months Ended
	Sep. 30, 2019	Dec. 31, 2017	Dec. 31, 2021	Jan. 01, 2015
Subordinated Notes | Fixed-to-Floating Rate Subordinated Notes
Subordinated Borrowing [Line Items]
Debt instrument, face amount	$ 60	$ 40
Issuance price, percentage	100.00%	100.00%
Proceeds from issuance of debt	$ 58.6	$ 39.4
Stated percentage	4.70%	5.25%
Redemption price, percentage	100.00%	100.00%
Subordinated Notes | Fixed-to-Floating Rate Subordinated Notes | LIBOR
Subordinated Borrowing [Line Items]
Basis spread on variable rate	3.13%	3.03%
F&M Bancshares. Inc. | Junior Subordinated Debt
Subordinated Borrowing [Line Items]
Debt instrument, face amount				$ 11.3
Debt instrument, carrying value				9.8
Debt instrument, unamortized discount				$ 2.5
Debentures, period over which company may defer interest payments			5 years

SUBORDINATED DEBT - Summary of

SUBORDINATED DEBT - Summary of Pertinent Information Related to Junior Subordinated Debentures (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Subordinated Borrowing [Line Items]
Junior Subordinated Debt Owed to Trusts	$ 11,341
Junior Subordinated Debt | LIBOR
Subordinated Borrowing [Line Items]
Interest rate, period end	0.2064%
Junior Subordinated Debt | Farmers & Merchants Capital Trust II
Subordinated Borrowing [Line Items]
Trust Preferred Securities Outstanding	$ 7,500
Junior Subordinated Debt Owed to Trusts	$ 7,732
Junior Subordinated Debt | Farmers & Merchants Capital Trust II | LIBOR
Subordinated Borrowing [Line Items]
Interest Rate	3.00%
Junior Subordinated Debt | Farmers & Merchants Capital Trust III
Subordinated Borrowing [Line Items]
Trust Preferred Securities Outstanding	$ 3,500
Junior Subordinated Debt Owed to Trusts	$ 3,609
Junior Subordinated Debt | Farmers & Merchants Capital Trust III | LIBOR
Subordinated Borrowing [Line Items]
Interest Rate	1.80%

INCOME TAXES - Components of th

INCOME TAXES - Components of the Provision for Federal Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Current	$ 15,558	$ 17,527	$ 13,514
Deferred	2,783	(7,090)	(87)
Total	$ 18,341	$ 10,437	$ 13,427

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Taxes calculated at statutory rate	$ 20,978	$ 11,754	$ 13,940
Increase (decrease) resulting from:
Stock based compensation	(620)	136	(11)
Effect of tax-exempt income	(2,190)	(1,475)	(698)
Nondeductible merger expense	227	0	0
Other, net	(54)	22	196
Total	$ 18,341	$ 10,437	$ 13,427

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, income tax penalties and interest expense	$ 0	$ 0	$ 0

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Allowance for credit losses	$ 11,240	$ 12,590
Deferred loan fees	1,077	3,164
Deferred compensation	836	655
Cash flow hedge	0	263
Other deferred assets	216	342
Total deferred tax assets	13,369	17,014
Deferred tax liabilities:
Core deposit intangible and other purchase accounting adjustments	(3,416)	(3,964)
Net unrealized gain on available for sale securities	(4,853)	(9,417)
Premises and equipment basis difference	(2,551)	(2,573)
Total deferred tax liabilities	(10,820)	(15,954)
Net deferred tax assets	$ 2,549	$ 1,060

STOCK BASED COMPENSATION - Narr

STOCK BASED COMPENSATION - Narrative (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022shares	Dec. 31, 2021USD ($)compensationPlan$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock-based employee compensation plans | compensationPlan		2
Number of shares authorized (in shares)		3,200,000
Share-based compensation expense | $		$ 4,000	$ 3,400	$ 3,100
Stock options granted (in shares)		0	0
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)		1,800,000
Option, cumulative options granted since inception (in shares)		1,309,231
Stock options granted (in shares)		0	0
Expiration period		10 years
Award vesting period		4 years
Unrecognized compensation cost | $		$ 3
Weighted average period over which unrecognized compensation		1 month 2 days
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option, cumulative options granted since inception (in shares)		460,459
Award vesting period		4 years
Unrecognized compensation cost | $		$ 4,100
Weighted average period over which unrecognized compensation		2 years 4 months 13 days
Share awards granted (in shares)		82,368	63,596
Share awards granted (in dollars per share) | $ / shares		$ 38.66	$ 22.59
Award vested in period, fair value | $		$ 1,900	$ 2,000	$ 1,600
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		2 years	2 years	2 years
Weighted average period over which unrecognized compensation		1 year 11 months 26 days
Share awards granted (in shares)		56,255	46,243	34,628
Service period		1 year	1 year
Unrecognized compensation expense | $		$ 1,900
Share-Based Compensation Arrangement By Share-based Payment Award, Equity Instruments Other Than Options, Issued In Period		32,273
Share-Based Compensation Arrangement By Share-based Payment Award, Equity Instruments Other Than Options, Settled And Issued In Period, Percent		93.20%
Performance Share Units | Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement By Share-based Payment Award, Equity Instruments Other Than Options, Issued In Period	49,711
Share-Based Compensation Arrangement By Share-based Payment Award, Equity Instruments Other Than Options, Settled And Issued In Period, Percent	107.50%

STOCK BASED COMPENSATION - Stoc

STOCK BASED COMPENSATION - Stock Option Plans Activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Number of Options
Options outstanding, beginning balance (in shares)	469	616
Options granted (in shares)	0	0
Options exercised (in shares)	(185)	(141)
Options forfeited (in shares)	(1)	(6)
Options outstanding, ending balance (in shares)	283	469	616
Number of options vested and exercisable (in shares)	282
Weighted Average Exercise Price
Options outstanding, beginning balance (in dollars per share)	$ 21.08	$ 19.90
Options granted (in dollars per share)	0	0
Options exercised (in dollars per share)	18.35	15.72
Options forfeited (in dollars per share)	34.14	20.36
Options outstanding, ending balance (in dollars per share)	22.74	$ 21.08	$ 19.90
Weighted Average Exercise Price, Options vested and exercisable (in dollars per share)	$ 22.66
Weighted Average Remaining Contractual Term and Aggregate Intrinsic Value
Weighted Average Remaining Contractual Term, Options outstanding	2 years 10 months 24 days	3 years 5 months 4 days	4 years
Weighted Average Remaining Contractual Term, Options vested and exercisable	2 years 10 months 17 days
Aggregate Intrinsic Value, Options outstanding	$ 5,508	$ 6,118	$ 10,904
Aggregate Intrinsic Value, Options vested and exercisable	$ 5,506

STOCK BASED COMPENSATION - Info

STOCK BASED COMPENSATION - Information Related To The Stock Option Plan (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Intrinsic value of options exercised	$ 3,003	$ 734	$ 751
Cash received from option exercises	$ 3,372	$ 2,221	$ 2,709
Weighted average fair value of options granted (in dollars per share)	$ 0	$ 0	$ 0

STOCK BASED COMPENSATION - Summ

STOCK BASED COMPENSATION - Summary of Restricted Stock Activity (Details) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Number of Shares
Nonvested share awards outstanding, beginning balance (in shares)	158,000	167,000
Share awards granted (in shares)	82,368	63,596
Share awards vested (in shares)	(61,000)	(60,000)
Unvested share awards forfeited or cancelled (in shares)	(11,000)	(13,000)
Nonvested share awards outstanding, ending balance (in shares)	168,000	158,000
Weighted Average Grant Date Fair Value
Nonvested share awards outstanding, beginning balance (in dollars per share)	$ 30.78	$ 36.23
Share awards granted (in dollars per share)	38.66	22.59
Share awards vested (in dollars per share)	31	33.97
Unvested share awards forfeited or cancelled (in dollars per share)	36.05	37.92
Nonvested share awards outstanding, ending balance (in dollars per share)	$ 34.23	$ 30.78

OTHER EMPLOYEE BENEFITS (Detail

OTHER EMPLOYEE BENEFITS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Contribution Plan Disclosure [Line Items]
Share-based compensation expense	$ 4,000	$ 3,400	$ 3,100
401 (k) Benefit Plan
Defined Contribution Plan Disclosure [Line Items]
Employer matching contribution, percent of match	50.00%
Employer matching contribution, percent of employee's gross pay	6.00%
Maximum annual contributions per employee	3.00%
Employer contribution amount	$ 1,500	1,400	1,400
Profit Sharing Plan
Defined Contribution Plan Disclosure [Line Items]
Employer contribution amount	$ 6,000	3,500	3,700
Employee Stock Purchase Plan
Defined Contribution Plan Disclosure [Line Items]
Employee purchase price for share as percent of discount to market value	15.00%
Share-based compensation expense	$ 176	$ 142	$ 210

OFF-BALANCE SHEET ARRANGEMENT_3

OFF-BALANCE SHEET ARRANGEMENTS, COMMITMENTS AND CONTINGENCIES - Contractual Amounts of Financial Instruments With Off-balance Sheet Risk (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fixed Rate	$ 492,977	$ 361,030
Variable Rate	619,730	488,070
Letters of credit, outstanding amount	1,360,000	410,200
Commitments to extend credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fixed Rate	484,441	351,778
Variable Rate	607,106	480,067
Standby letters of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fixed Rate	8,536	9,252
Variable Rate	$ 12,624	$ 8,003

OFF-BALANCE SHEET ARRANGEMENT_4

OFF-BALANCE SHEET ARRANGEMENTS, COMMITMENTS AND CONTINGENCIES - Narrative (Details)	12 Months Ended
	Dec. 31, 2021
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Commitments to make loans, period	120 days
Minimum
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance-sheet fixed rate loan commitments, weighted average maturity	3 years 8 months 15 days
Off-balance-sheet fixed rate loan commitments, interest rate	1.00%
Maximum
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance-sheet fixed rate loan commitments, interest rate	13.49%
Weighted Average
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance-sheet fixed rate loan commitments, interest rate	4.68%

REGULATORY CAPITAL MATTERS - Ac

REGULATORY CAPITAL MATTERS - Actual and Required Capital (Details) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Total Capital (to risk weighted assets)
Capital	$ 722,010	$ 642,155
Capital to Risk Weighted Assets	0.1608	0.1571
Capital Required for Capital Adequacy	$ 359,214	$ 327,084
Capital Required for Capital Adequacy to Risk Weighted Assets	0.0800	0.0800
Plus Capital Conservation Buffer	$ 471,468	$ 429,298
Plus Capital Conservation Buffer to Risk Weighted Assets	0.1050	0.1050
Common Equity Tier 1 Capital (to risk weighted assets)
Common Equity Tier 1 Risk Based Capital	$ 559,926	$ 482,643
Common Equity Tier 1 Risk Based Capital to Risk Weighted Assets	12.47%	11.80%
Common Equity Tier 1 Risk Based Capital Required for Capital Adequacy	$ 202,058	$ 183,985
Common Equity Tier 1 Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	4.50%	4.50%
Plus Common Equity Tier 1 Risk Based Capital	$ 314,312	$ 286,199
Plus Common Equity Tier 1 Risk Based Capital to Risk Weighted Assets	7.00%	7.00%
Tier 1 Capital (to risk weighted assets)
Tier 1 Risk Based Capital	$ 569,678	$ 492,281
Tier 1 Risk Based Capital to Risk Weighted Assets	0.1269	0.1204
Tier 1 Risk Based Capital Required for Capital Adequacy	$ 269,410	$ 245,313
Tier 1 Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.0600	0.0600
Plus Tier 1 Risk Based Capital	$ 381,665	$ 347,527
Plus Tier 1 Risk Based Capital to Risk Weighted Assets	0.0850	0.0850
Tier 1 Capital (to average tangible assets)
Tier 1 Leverage Capital	$ 569,678	$ 492,281
Tier 1 Leverage Capital to Average Assets	0.0853	0.0851
Tier 1 Leverage Capital Required for Capital Adequacy	$ 267,286	$ 231,518
Tier 1 Leverage Capital Required for Capital Adequacy to Average Assets	0.0400	0.0400
Plus Tier 1 Leverage Capital	$ 267,286	$ 231,518
Plus Tier 1 Leverage Capital to Average Assets	0.0400	0.0400
Allegiance Bank
Total Capital (to risk weighted assets)
Capital	$ 659,596	$ 635,223
Capital to Risk Weighted Assets	0.1471	0.1555
Capital Required for Capital Adequacy	$ 358,793	$ 326,804
Capital Required for Capital Adequacy to Risk Weighted Assets	0.0800	0.0800
Plus Capital Conservation Buffer	$ 470,916	$ 428,931
Plus Capital Conservation Buffer to Risk Weighted Assets	0.1050	0.1050
Capital Required to be Well Capitalized	$ 448,491	$ 408,506
Capital Required to be Well Capitalized to Risk Weighted Assets	0.1000	0.1000
Common Equity Tier 1 Capital (to risk weighted assets)
Common Equity Tier 1 Risk Based Capital	$ 566,483	$ 544,331
Common Equity Tier 1 Risk Based Capital to Risk Weighted Assets	12.63%	13.32%
Common Equity Tier 1 Risk Based Capital Required for Capital Adequacy	$ 201,821	$ 183,828
Common Equity Tier 1 Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	4.50%	4.50%
Plus Common Equity Tier 1 Risk Based Capital	$ 313,944	$ 285,954
Plus Common Equity Tier 1 Risk Based Capital to Risk Weighted Assets	7.00%	7.00%
Common Equity Tier 1 Risk Based Capital Required to be Well Capitalized	$ 291,519	$ 265,529
Common Equity Tier 1 Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	6.50%	6.50%
Tier 1 Capital (to risk weighted assets)
Tier 1 Risk Based Capital	$ 566,483	$ 544,331
Tier 1 Risk Based Capital to Risk Weighted Assets	0.1263	0.1332
Tier 1 Risk Based Capital Required for Capital Adequacy	$ 269,095	$ 245,103
Tier 1 Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.0600	0.0600
Plus Tier 1 Risk Based Capital	$ 381,217	$ 347,230
Plus Tier 1 Risk Based Capital to Risk Weighted Assets	0.0850	0.0850
Tier 1 Risk Based Capital Required to be Well Capitalized	$ 358,793	$ 326,804
Tier 1 Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.0800	0.0800
Tier 1 Capital (to average tangible assets)
Tier 1 Leverage Capital	$ 566,483	$ 544,331
Tier 1 Leverage Capital to Average Assets	0.0849	0.0941
Tier 1 Leverage Capital Required for Capital Adequacy	$ 266,944	$ 231,334
Tier 1 Leverage Capital Required for Capital Adequacy to Average Assets	0.0400	0.0400
Plus Tier 1 Leverage Capital	$ 266,944	$ 231,334
Plus Tier 1 Leverage Capital to Average Assets	0.0400	0.0400
Tier 1 Leverage Capital Required to be Well Capitalized	$ 333,680	$ 289,167
Tier 1 Leverage Capital Required to be Well Capitalized to Average Assets	0.0500	0.0500

EARNINGS PER COMMON SHARE - Sum

EARNINGS PER COMMON SHARE - Summary of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Net income attributable to shareholders	$ 81,553	$ 45,534	$ 52,959
Basic:
Weighted average shares outstanding (in shares)	20,206	20,415	21,152
Weighted average shares outstanding (in dollars per share)	$ 4.04	$ 2.23	$ 2.50
Add incremental shares for:
Dilutive effect of stock option exercises (in shares)	149	131	272
Total (in shares)	20,355	20,546	21,424
Total (in dollars per share)	$ 4.01	$ 2.22	$ 2.47

EARNINGS PER COMMON SHARE - Nar

EARNINGS PER COMMON SHARE - Narrative (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Employee Stock Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	39,050	23,125

PARENT COMPANY ONLY FINANCIAL_3

PARENT COMPANY ONLY FINANCIAL STATEMENTS - Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
ASSETS
Cash and due from banks	$ 23,961	$ 122,897
Other assets	28,136	18,909
TOTAL ASSETS	7,104,954	6,050,128
LIABILITIES:
Subordinated debt	108,847	108,322
Total liabilities	6,288,486	5,291,459
SHAREHOLDERS’ EQUITY:
Common stock	20,337	20,208
Capital surplus	510,797	508,794
Retained earnings	267,092	195,236
Accumulated other comprehensive income	18,242	34,431
Total shareholders’ equity	816,468	758,669	$ 709,865	$ 702,984
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	7,104,954	6,050,128
Parent Company
ASSETS
Cash and due from banks	58,791	19,340
Investment in subsidiary	823,365	820,699
Other assets	4,045	2,691
TOTAL ASSETS	886,201	842,730
LIABILITIES:
Other borrowed funds	0	15,514
Subordinated debt	68,971	68,577
Accrued interest payable and other liabilities	762	(30)
Total liabilities	69,733	84,061
SHAREHOLDERS’ EQUITY:
Common stock	20,337	20,208
Capital surplus	510,797	508,794
Retained earnings	267,092	195,236
Accumulated other comprehensive income	18,242	34,431
Total shareholders’ equity	816,468	758,669
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 886,201	$ 842,730

PARENT COMPANY ONLY FINANCIAL_4

PARENT COMPANY ONLY FINANCIAL STATEMENTS - Condensed Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
EXPENSE:
Interest expense on borrowed funds	$ 24,620	$ 39,079	$ 53,370
Income tax benefit	(18,341)	(10,437)	(13,427)
Net income	81,553	45,534	52,959
Parent Company
INCOME:
Other income	10	16	25
Total income	68,010	13,016	7,525
EXPENSE:
Interest expense on borrowed funds	3,231	3,497	1,459
Other expenses	3,492	1,595	1,922
Total expense	6,723	5,092	3,381
Income before income tax benefit and equity in undistributed income of subsidiaries	61,287	7,924	4,144
Income tax benefit	1,410	1,066	705
Income before equity in undistributed income of subsidiaries	62,697	8,990	4,849
Equity in undistributed income of subsidiaries	18,856	36,544	48,110
Net income	81,553	45,534	52,959
Parent Company | Consolidation, Eliminations
INCOME:
Dividends from subsidiary	$ 68,000	$ 13,000	$ 7,500

PARENT COMPANY ONLY FINANCIAL_5

PARENT COMPANY ONLY FINANCIAL STATEMENTS - Condensed Cash Flow Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 81,553	$ 45,534	$ 52,959
Adjustments to reconcile net income to net cash provided by operating activities:
Net amortization of discount on subordinated debentures	114	113	111
Stock based compensation expense	3,979	3,425	3,100
Increase (decrease) in accrued interest payable and other liabilities	4,671	2,395	3,053
Net cash provided by operating activities	107,381	61,063	66,867
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities	(754,824)	(961,104)	(233,514)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of common stock, stock option exercises and the ESPP	3,812	2,569	3,412
Proceeds from subordinated notes issuance, net of offering expenses	0	0	58,601
Dividends paid to common shareholders	(9,697)	(8,165)	0
Repurchase of common stock	(5,659)	(18,582)	(58,663)
Net cash provided by financing activities	982,186	976,559	243,948
NET CHANGE IN CASH AND CASH EQUIVALENTS	334,743	76,518	77,301
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	422,766	346,248	268,947
CASH AND CASH EQUIVALENTS, END OF PERIOD	757,509	422,766	346,248
Parent Company
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	81,553	45,534	52,959
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed income of subsidiaries	(18,856)	(36,544)	(48,110)
Net amortization of discount on subordinated debentures	393	392	169
Stock based compensation expense	3,979	3,425	3,100
Increase in other assets	(1,622)	(1,026)	(639)
Increase (decrease) in accrued interest payable and other liabilities	1,117	(1,038)	166
Net cash provided by operating activities	66,564	10,743	7,645
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital investment in bank subsidiary	0	0	0
Net cash used in investing activities	0	0	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of common stock, stock option exercises and the ESPP	3,812	2,569	3,412
Net (paydown) increase in borrowings under credit agreement	(15,569)	15,000	0
Proceeds from subordinated notes issuance, net of offering expenses	0	0	58,601
Dividends paid to common shareholders	(9,697)	(8,165)	0
Repurchase of common stock	(5,659)	(18,582)	(58,663)
Net cash provided by financing activities	(27,113)	(9,178)	3,350
NET CHANGE IN CASH AND CASH EQUIVALENTS	39,451	1,565	10,995
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	19,340	17,775	6,780
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 58,791	$ 19,340	$ 17,775

SUBSEQUENT EVENT (Details)

SUBSEQUENT EVENT (Details)	Jan. 27, 2022$ / shares
Subsequent Event
Subsequent Event [Line Items]
Cash dividend (in dollars per share)	$ 0.14

Uncategorized Items - abtx-2021

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2017-08 [Member]