Lakeland Financial (LKFN) 10-K 19 Feb 25 2024 FY Annual report Financial data

COVER PAGE

COVER PAGE - USD ($)	12 Months Ended
	Dec. 31, 2024	Feb. 11, 2025	Jun. 30, 2024
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	0-11487
Entity Registrant Name	LAKELAND FINANCIAL CORPORATION
Entity Incorporation, State or Country Code	IN
Entity Tax Identification Number	35-1559596
Entity Address, Address Line One	202 East Center Street
Entity Address, Address Line Two	P.O. Box 1387
Entity Address, City or Town	Warsaw
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	46581
City Area Code	574
Local Phone Number	267-6144
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	LKFN
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
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
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 1,514,168,000
Entity Common Stock, Shares Outstanding		25,555,969
Documents Incorporated by Reference	Part III - Portions of the Proxy Statement for the Annual Meeting of Shareholders to be held on April 8, 2025 are incorporated by reference into Part III hereof.
Entity Central Index Key	0000721994
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Amendment Flag	false

AUDIT INFORMATION

AUDIT INFORMATION	12 Months Ended
	Dec. 31, 2024
Audit Information [Abstract]
Auditor Location	South Bend, Indiana
Auditor Name	Crowe LLP
Auditor Firm ID	173

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
ASSETS
Cash and due from banks	$ 71,733	$ 70,451
Short-term investments	96,472	81,373
Total cash and cash equivalents	168,205	151,824
Securities available-for-sale, at fair value	991,426	1,051,728
Securities held-to-maturity, at amortized cost (fair value of $113,107 and $119,215 respectively)	131,568	129,918
Real estate mortgage loans held-for-sale	1,700	1,158
Loans, net of allowance for credit losses of $85,960 and $71,972	5,031,988	4,844,562
Land, premises and equipment, net	60,489	57,899
Bank owned life insurance	113,320	109,114
Federal Reserve and Federal Home Loan Bank Stock	21,420	21,420
Accrued interest receivable	28,446	30,011
Goodwill	4,970	4,970
Other assets	124,842	121,425
Total assets	6,678,374	6,524,029
LIABILITIES
Noninterest bearing deposits	1,297,456	1,353,477
Interest bearing deposits	4,603,510	4,367,048
Total deposits	5,900,966	5,720,525
Borrowings - Federal Home Loan Bank advances	0	50,000
Accrued interest payable	15,117	20,893
Other liabilities	78,380	82,818
Total liabilities	5,994,463	5,874,236
Commitments, off-balance sheet risks and contingencies (Notes 1 and 17)
STOCKHOLDERS’ EQUITY
Common stock: 90,000,000 shares authorized, no par value 25,978,831 shares issued and 25,509,592 outstanding as of December 31, 2024 25,903,686 shares issued and 25,430,566 outstanding as of December 31, 2023	129,664	127,692
Retained earnings	736,412	692,760
Accumulated other comprehensive income (loss)	(166,500)	(155,195)
Treasury stock, at cost (469,239 shares and 473,120 shares as of December 31, 2024 and 2023, respectively)	(15,754)	(15,553)
Total stockholders’ equity	683,822	649,704
Noncontrolling interest	89	89
Total equity	683,911	649,793
Total liabilities and equity	$ 6,678,374	$ 6,524,029

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Securities held-to-maturity, fair value	$ 113,107	$ 119,215
Allowance for credit losses	$ 85,960	$ 71,972
Common stock, shares authorized (in shares)	90,000,000	90,000,000
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares issued (in shares)	25,978,831	25,903,686
Common stock, shares outstanding (in shares)	25,509,592	25,430,566
Treasury stock, at cost (in shares)	469,239	473,120

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Interest and fees on loans
Taxable	$ 335,639	$ 304,130	$ 202,004
Tax exempt	2,126	3,885	1,664
Interest and dividends on securities
Taxable	12,048	13,153	14,132
Tax exempt	15,714	16,396	19,553
Other interest income	7,631	5,703	2,214
Total interest income	373,158	343,267	239,567
Interest on deposits	172,759	137,791	36,281
Interest on borrowings
Short-term	3,720	8,441	272
Long-term	0	0	127
Total interest expense	176,479	146,232	36,680
NET INTEREST INCOME	196,679	197,035	202,887
Provision for credit losses	16,750	5,850	9,375
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	179,929	191,185	193,512
NONINTEREST INCOME
Wealth advisory fees	10,469	9,080	8,636
Investment brokerage fees	1,894	1,815	2,318
Service charges on deposit accounts	11,157	10,773	11,595
Loan and service fees	11,832	11,750	12,214
Merchant and interchange fee income	3,542	3,651	3,560
Bank owned life insurance income	4,210	3,133	432
Interest rate swap fee income	0	794	579
Mortgage banking income (loss)	116	(254)	633
Net securities gains (losses)	(46)	(25)	21
Net gain on Visa shares	8,996	0	0
Other income	4,674	9,141	1,874
Total noninterest income	56,844	49,858	41,862
NONINTEREST EXPENSE
Salaries and employee benefits	66,728	59,147	58,530
Net occupancy expense	6,865	6,360	6,287
Equipment costs	5,612	5,632	5,763
Data processing fees and supplies	15,161	14,003	12,826
Corporate and business development	4,965	4,807	5,198
FDIC insurance and other regulatory fees	3,465	3,363	1,999
Professional fees	8,950	8,583	6,483
Wire fraud loss	0	18,058	0
Other expense	13,338	10,757	13,124
Total noninterest expense	125,084	130,710	110,210
INCOME BEFORE INCOME TAX EXPENSE	111,689	110,333	125,164
Income tax expense	18,211	16,566	21,347
NET INCOME	$ 93,478	$ 93,767	$ 103,817
BASIC WEIGHTED AVERAGE COMMON SHARES (in shares)	25,676,543	25,604,751	25,528,328
BASIC EARNINGS PER COMMON SHARE (in USD per share)	$ 3.64	$ 3.67	$ 4.07
DILUTED WEIGHTED AVERAGE COMMON SHARES (in shares)	25,769,018	25,723,165	25,712,538
DILUTED EARNINGS PER COMMON SHARE (in USD per share)	$ 3.63	$ 3.65	$ 4.04

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 93,478	$ 93,767	$ 103,817
Change in available-for-sale and transferred securities:
Unrealized holding gain (loss) on securities available-for-sale arising during the period	(16,530)	40,639	(261,256)
Reclassification adjustment for amortization of unrealized losses on securities transferred to held-to-maturity	1,962	1,987	1,518
Reclassification adjustment for (gains) losses included in net income	46	25	(21)
Net securities gain (loss) activity during the period	(14,522)	42,651	(259,759)
Tax effect	3,050	(8,957)	54,549
Net of tax amount	(11,472)	33,694	(205,210)
Defined benefit pension plans:
Net gain (loss) on defined benefit pension plans	160	(13)	115
Amortization of net actuarial loss	62	59	144
Net gain on activity during the period	222	46	259
Tax effect	(55)	(12)	(65)
Net of tax amount	167	34	194
Total other comprehensive income (loss), net of tax	(11,305)	33,728	(205,016)
Comprehensive income (loss)	$ 82,173	$ 127,495	$ (101,199)

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	Total	Total Cumulative Effect, Period of Adoption, Adjustment	Total Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Cumulative Effect, Period of Adoption, Adjusted Balance	Treasury Stock	Treasury Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Noncontrolling Interest	Noncontrolling Interest Cumulative Effect, Period of Adoption, Adjusted Balance
Beginning balance (in shares) at Dec. 31, 2021							25,300,793
Beginning balance at Dec. 31, 2021	$ 704,906			$ 704,817			$ 120,615		$ 583,134			$ 16,093		$ (15,025)		$ 89
Increase (Decrease) in Stockholders' Equity
Net income	103,817			103,817					103,817
Other comprehensive (loss) income, net of tax	(205,016)			(205,016)								(205,016)
Cash dividends declared	(40,851)			(40,851)					(40,851)
Treasury shares purchased under deferred directors' plan (in shares)							(7,641)
Treasury shares purchased under deferred directors' plan	0			0			$ 579							(579)
Treasury shares sold and distributed under deferred directors' plan (in shares)							8,555
Treasury shares sold and distributed under deferred directors’ plan	0			0			$ (221)							221
Stock activity under equity incentive plans (in shares)							47,518
Stock activity under equity incentive plans	(1,780)			(1,780)			$ (1,780)
Stock based compensation expense	7,811			7,811			$ 7,811
Ending balance (in shares) at Dec. 31, 2022							25,349,225
Ending balance at Dec. 31, 2022	568,887			568,798			$ 127,004		646,100			(188,923)		(15,383)		89
Increase (Decrease) in Stockholders' Equity
Net income	93,767			93,767					93,767
Other comprehensive (loss) income, net of tax	33,728			33,728								33,728
Cash dividends declared	(47,107)			(47,107)					(47,107)
Treasury shares purchased under deferred directors' plan (in shares)							(10,073)
Treasury shares purchased under deferred directors' plan	0			0			$ 575							(575)
Treasury shares sold and distributed under deferred directors' plan (in shares)							12,855
Treasury shares sold and distributed under deferred directors’ plan	0			0			$ (405)							405
Stock activity under equity incentive plans (in shares)							78,559
Stock activity under equity incentive plans	(3,135)			(3,135)			$ (3,135)
Stock based compensation expense	$ 3,653			3,653			$ 3,653
Ending balance (in shares) at Dec. 31, 2023	25,430,566						25,430,566	25,430,566
Ending balance at Dec. 31, 2023	$ 649,793	$ (532)	$ 649,261	649,704	$ (532)	$ 649,172	$ 127,692	$ 127,692	692,760	$ (532)	$ 692,228	(155,195)	$ (155,195)	(15,553)	$ (15,553)	89	$ 89
Increase (Decrease) in Stockholders' Equity
Net income	93,478			93,478					93,478
Other comprehensive (loss) income, net of tax	(11,305)			(11,305)								(11,305)
Cash dividends declared	(49,294)			(49,294)					(49,294)
Treasury shares purchased under deferred directors' plan (in shares)							(9,394)
Treasury shares purchased under deferred directors' plan	0			0			$ 592							(592)
Treasury shares sold and distributed under deferred directors' plan (in shares)							13,275
Treasury shares sold and distributed under deferred directors’ plan	0			0			$ (391)							391
Stock activity under equity incentive plans (in shares)							75,145
Stock activity under equity incentive plans	(2,815)			(2,815)			$ (2,815)
Stock based compensation expense	$ 4,586			4,586			$ 4,586
Ending balance (in shares) at Dec. 31, 2024	25,509,592						25,509,592
Ending balance at Dec. 31, 2024	$ 683,911			$ 683,822			$ 129,664		$ 736,412			$ (166,500)		$ (15,754)		$ 89

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends declared, per share (in USD per share)	$ 1.92	$ 1.84	$ 1.60

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 93,478	$ 93,767	$ 103,817
Adjustments to reconcile net income to net cash from operating activities:
Depreciation	5,953	6,173	6,020
Provision for credit losses	16,750	5,850	9,375
Net loss on sale and write down of other real estate owned	23	0	96
Amortization of loan servicing rights	0	0	757
Net change in loan servicing rights valuation allowance	497	540	(715)
Loans originated for sale, including participations	(20,969)	(8,601)	(28,666)
Net gain on sales of loans	(556)	(292)	(1,028)
Proceeds from sale of loans, including participations	20,836	8,022	36,454
Net (gain) loss on Visa shares	(8,996)	0	0
Net (gain) loss on sale of premises and equipment	81	3	7
Net (gain) loss on sales and calls of securities available-for-sale	46	25	(21)
Net securities amortization	4,796	4,915	6,342
Stock based compensation expense	4,586	3,653	7,811
Earnings on life insurance	(4,210)	(3,133)	(432)
Gain on life insurance	(243)	(131)	0
Tax benefit of stock award issuances	(215)	(718)	(514)
Net change:
Interest receivable and other assets	1,284	(6,169)	(10,711)
Interest payable and other liabilities	(10,656)	10,077	40,750
Total adjustments	9,007	20,214	65,525
Net cash from operating activities	102,485	113,981	169,342
Cash flows from investing activities:
Proceeds from sale of securities available-for-sale	7,136	105,175	25,332
Proceeds from sales of Visa shares	8,996	0	0
Proceeds from maturities, calls and principal paydowns of securities available-for-sale	59,669	71,833	108,129
Proceeds from maturities, calls and principal paydowns of securities held-to-maturity	0	5	30
Purchases of securities available-for-sale	(27,517)	(7,178)	(315,272)
Purchase of life insurance	(331)	(258)	(10,808)
Net (increase) decrease in total loans	(204,176)	(212,906)	(427,097)
Proceeds from sales of land, premises and equipment	10	13	6
Purchases of land, premises and equipment	(8,634)	(5,991)	(4,821)
Proceeds from redemption of Federal Home Loan Bank stock	0	0	932
Purchases of Federal Home Loan Bank stock	0	(5,625)	(2,955)
Proceeds from sales of other real estate owned	76	0	0
Proceeds from life insurance	536	0	0
Net cash from investing activities	(164,235)	(54,932)	(626,524)
Cash flows from financing activities:
Net increase (decrease) in total deposits	180,441	259,905	(274,787)
Net increase (decrease) in short-term borrowings	0	(22,000)	22,000
Payments on short-term FHLB borrowings	(50,000)	(275,000)	0
Proceeds from short-term FHLB borrowings	0	50,000	275,000
Payments on long-term FHLB borrowings	0	0	(75,000)
Common dividends paid	(49,281)	(47,094)	(40,838)
Preferred dividends paid	(13)	(13)	(13)
Payments related to equity incentive plan	(2,815)	(3,135)	(1,780)
Purchase of treasury stock	(592)	(575)	(579)
Sales of treasury stock	391	405	221
Net cash from financing activities	78,131	(37,507)	(95,776)
Net change in cash and cash equivalents	16,381	21,542	(552,958)
Cash and cash equivalents at beginning of the year	151,824	130,282	683,240
Cash and cash equivalents at end of the year	168,205	151,824	130,282
Cash paid during the year for:
Interest	185,256	128,525	36,113
Income taxes	23,750	14,075	20,580
Supplemental non-cash disclosures:
Loans transferred to other real estate owned	0	284	0
Right-of-use assets obtained in exchange for lease liabilities	$ 2,699	$ 0	$ 1,612

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations and Principles of Consolidation: The consolidated financial statements include Lakeland Financial Corporation (the "Holding Company") and its wholly owned subsidiary, Lake City Bank (the "Bank"), referred to as (the "Company"). On December 18, 2006, LCB Investments II, Inc. was formed as a wholly owned subsidiary of the Bank incorporated in Nevada to manage the Bank’s investment portfolio beginning in 2007. On December 21, 2006, LCB Funding, Inc., a real estate investment trust incorporated in Maryland, was formed as a wholly owned subsidiary of LCB Investments II, Inc. On December 28, 2012, LCB Risk Management, Inc., a captive insurance company incorporated in Nevada, was formed as a wholly owned subsidiary of the Holding Company. LCB Risk Management, Inc. was dissolved as a corporate entity on December 18, 2023. All assets of the subsidiary were distributed to the Holding Company upon decommissioning. All intercompany transactions and balances are eliminated in consolidation. The Company provides financial services through the Bank, a full-service commercial bank with 54 branch offices in fifteen counties in Northern and Central Indiana. The Company provides commercial, retail, trust and investment services to its customers. Commercial products include commercial loans and technology-driven solutions to meet commercial customers’ treasury management needs such as mobile business banking and online treasury management services. Retail banking clients are provided a wide array of traditional retail banking services, including lending, deposit and investment services. Retail lending programs are focused on mortgage loans, home equity lines of credit and traditional retail installment loans. Retail and commercial clients utilize the Lake City Bank Digital application to access and transact banking transactions. The Company provides credit card services to retail and commercial customers through its retail card program and merchant processing activity. The Company provides wealth advisory and trust clients with traditional personal and corporate trust services. The Company also provides retail brokerage services, including an array of financial and investment products such as annuities and life insurance. Other financial instruments, which represent potential concentrations of credit risk, include deposit accounts in other financial institutions. Use of Estimates: To prepare financial statements in conformity with U.S. generally accepted accounting principles ("GAAP"), management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided and future results could differ. Cash Flows: Cash and cash equivalents include cash, demand deposits in other financial institutions and short-term investments and certificates of deposit with maturities of 90 days or less. Cash flows are reported net for customer loan and deposit transactions, and certain short-term borrowings. Securities: Securities are classified as available-for-sale when they might be sold before maturity. Securities available-for-sale are carried at fair value, with unrealized holding gains and losses reported in other comprehensive income (loss), net of tax. Securities are classified as held-to-maturity and carried at amortized cost when management has the positive intent and ability to hold them to maturity. Purchase premiums or discounts are recognized in interest income using the interest method over the terms of the securities or over estimated lives for mortgage-backed securities. Gains and losses on sales are based on the amortized cost of the security sold and recorded on the trade date. For securities in an unrealized loss position, management considers the extent and duration of the unrealized loss, and the financial condition and near-term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likel y than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, nature of the security, the underlying collateral, and the financial condition of the issuer, among other factors. If this assessment indicates a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and a valuation allowance for securities losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through a valuation allowance for securities losses is recognized in other comprehensive income (loss). Changes in the valuation allowance for securities losses are recorded as a component of credit loss expense. Losses are charged against the valuation allowance for securities losses when management believes the uncollectibility of the security is confirmed or when either criteria regarding intent or requirement to sell is met. A portion of the municipal bond portfolio is classified as held-to-maturity. The Company measures expected credit losses on investment securities held-to-maturity on a collective basis by major security type with each type sharing similar risk characteristics and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. The Company considers (1) issuer bond ratings, (2) historical loss rates for given bond ratings, (3) the financial condition of the issuer, and (4) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities. Historical loss rates associated with securities having similar grades as those in the Company's portfolio have been insignificant. After completing this assessment, the Company determined any credit losses as of December 31, 2024 and 2023 were not material to the consolidated financial statements. Real Estate Mortgage Loans Held-for-Sale: Loans held-for-sale are reported at the lower of cost or fair value on an aggregate basis. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. Loan sales occur on the delivery date agreed to in the relevant commitment agreement. The Company retains servicing on the majority of loans sold. The carrying value of loans sold is reduced by the amount allocated to the servicing right. The gain or loss on the sale of loans is the difference between the carrying value of the loans sold and the funds received from the sale. Loans: Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, deferred loan fees and costs, and an allowance for credit losses. Interest income is reported on the interest method and includes amortization of net deferred loan fees and costs over the loan term. All classes of commercial and industrial, commercial real estate and multi-family residential, agri-business and agricultural, other commercial and consumer 1-4 family mortgage loans for which collateral is insufficient to cover all principal and accrued interest are reclassified as nonaccrual loans, on or before the date when the loan becomes 90 days delinquent. When a loan is classified as a nonaccrual loan, interest on the loan is no longer accrued, all unpaid accrued interest is reversed and interest income is subsequently recorded on the cash-basis or cost-recovery method. Accrual status is resumed when all contractually due payments are brought current and future payments are reasonably assured. Other consumer loans are not placed on a nonaccrual status since these loans are charged-off when they have been delinquent from 90 to 180 days, and when the related collateral, if any, is not sufficient to offset the indebtedness. Nonaccrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated and individually analyzed loans. The recorded investment in loans is the loan balance net of unamortized deferred loan fees and costs. The total amount of loans accrued interest Allowance for Credit Losses: The allowance for credit losses is a valuation allowance to provide for expected credit losses. Losses are charged against the allowance when management believes that the principal is uncollectible. Subsequent recoveries, if any, are credited to the allowance. Allocations of the allowance are made for specific loans and for pools of similar types of loans, although the entire allowance is available for any loan that, in management's judgment, should be charged against the allowance. A provision for credit losses is taken based on management's ongoing evaluation of the appropriate allowance balance. A formal evaluation of the adequacy of the credit loss allowance is conducted monthly. The ultimate recovery of all loans is susceptible to future market factors beyond the Company's control. NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The determination of the appropriate allowance is inherently subjective, as it requires significant estimates by management. The Company has an established process to determine the adequacy of the allowance for credit losses that generally includes consideration of changes in the nature and volume of the loan portfolio and overall portfolio quality, along with current and forecasted economic conditions that may affect borrowers' ability to repay. Consideration is not limited to these factors although they represent the most commonly cited factors. To determine the specific allocation levels for individual credits, management considers the current valuation of collateral and the amounts and timing of expected future cash flows as the primary measures. Management also considers trends in adversely classified loans based upon an ongoing review of those credits. With respect to pools of similar loans, an appropriate level of general allowance is determined by portfolio segment using a pr obability of default-loss given default ("PD/LGD") model, subject to a floor. A default can be triggered by one of several asset quality factors, including past due status, nonaccrual status, material modification to a borrower experiencing financial difficulty or if the loan has had a charge off. This PD is then combined with a LGD derived from historical charge off data to construct a loss rate. This loss rate is then supplemented with adjustments for reasonable and supportable forecasts of relevant economic indicators, particularly the unemployment rate forecast from the Federal Open Market Committee's Summary of Economic Projections, as well as portfolio trends based on the risks present for each portfolio segment. These environmental factors include consideration of portfolio trends and conditions; industry conditions; and effects of changes in credit concentrations. It is also possible that these factors could include social, political, economic, and terrorist events or activities. All of these factors are susceptible to change, which may be significant. As a result of this detailed process, the allowance results in two forms of allocations, specific and general. These two components represent the total allowance for credit losses deemed adequate to cover expected losses within the loan portfolio. Commercial loans are subject to a dual standardized grading process administered by the credit administration function. These grade assignments are performed independent of each other, and a consensus is reached by credit administration and the loan officer. Specific allowances are established in cases where management has identified significant conditions or circumstances related to an individual credit that indicate it should be evaluated on an individual basis. Considerations with respect to specific allocations for these individual credits include, but are not limited to, the following: (a) the sufficiency of the customer's cash flow or net worth to repay the loan; (b) the adequacy of the discounted value of collateral relative to the loan balance; (c) whether the loan has been criticized in a regulatory examination; (d) whether the loan is nonperforming; (e) any other reasons the ultimate collectability of the loan may be in question; or (f) any unique loan characteristics that require special monitoring. Allocations are also applied to categories of loans considered not to be individually analyzed, but for which the rate of loss is expected to be consistent with or greater than historical averages. Such allocations are based on past loss experience and information about specific borrower situations and estimated collateral values. These general pooled loan allocations are performed for portfolio segments of commercial and industrial; commercial real estate, multi-family, and construction; agri-business and agricultural; other commercial loans; and consumer 1-4 family mortgage and other consumer loans. General allocations of the allowance are determined by a historical loss rate based on the calculation of each pool's probability of default-loss given default, subject to a floor. The length of the historical period for each pool is based on the average life of the pool. The historical loss rates are all supplemented with consideration of economic conditions and portfolio trends. The risk characteristics of each of the identified portfolio segments are as follows: Commercial and Industrial - Borrowers may be subject to industry conditions including decreases in product demand; increase in material or other production costs that cannot be immediately recaptured in the sales or distribution cycle; interest rate increases that could have an adverse impact on profitability; non-payment of credit that has been extended under normal vendor terms for goods sold or services; and interruption related to the importing or exporting of production materials or sold products. Commercial Real Estate and Multi-Family Residential - Borrowers may be subject to potential adverse market conditions that cause a decrease in market value or lease rates; the potential for environmental impairment from events occurring on subject or neighboring properties; and obsolescence in location or function. Multi-family residential is also subject to adverse market conditions associated with a change in governmental or personal funding sources for tenants; over supply of units in a specific region; a shift in population; and reputational risks. Construction and land development risks include slower absorption than anticipated on speculative projects; deterioration in market conditions that may impact a project's value; unforeseen costs not considered in the original construction budget; or any other factors that may impact the completion or success of the project. Agri-business and Agricultural - Borrowers may be subject to adverse market or weather conditions including changes in local or foreign demand; lower yields than anticipated; political or other impact on storage, distribution or use; foreign trade policies including tariffs; exposure to increasing commodity prices which result in higher production, distribution or exporting costs, or falling commodity prices which result in revenues that may be insufficient to cover costs. NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Other Commercial - Governmental borrowers may be subject to an interruption in the flow of funds to states and other political subdivisions for the purpose of debt repayments on loans held by the Bank. Not-for-profit borrowers may be subject to changes in tax law that adversely impact revenues. Consumer 1-4 Family Mortgage - Borrowers may be subject to adverse employment conditions in the local economy leading to increased default rates; decreased market values from oversupply in a geographic area; and impact to the borrowers' ability to maintain payments in the event of incremental rate increases on adjustable rate mortgages. Other Consumer - Borrowers may be subject to adverse employment conditions in the local economy which may lead to higher default rates; and decreases in the value of underlying collateral. A loan is individually analyzed for specific allocation when, based on current information and events, it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the loan agreement. Allocations are analyzed individually or in total for smaller-balance loans of similar nature such as all classes of consumer 1-4 family and other consumer loans, and individually for all classes of commercial and industrial, commercial real estate and multi-family, agri-business and agricultural and other commercial loans. The Company analyzes commercial loans individually by classifying the loans as to credit risk. This analysis is performed on a quarterly basis for Special Mention, Substandard and Doubtful grade loans and annually on Pass grade loans over $250,000. Factors considered by management in determining individual evaluation include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as individually evaluated. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. If a loan is individually evaluated, a portion of the allowance may be allocated so that the loan is reported, net, at the present value of estimated future cash flows using the loan’s original rate or at the fair value of collateral less anticipated costs to sell. All classes of commercial and industrial, commercial real estate and multifamily residential, agri-business and agricultural, other commercial, consumer 1-4 family mortgage loans and other consumer loans that become delinquent beyond 90 days are analyzed and a charge off is taken when it is determined that the underlying collateral, if any, is not sufficient to offset the indebtedness. Loans, for which the terms have been modified for borrowers experiencing financial difficulties and a concession has been granted that could materially change the Company's expected future cash flows, are classified as individually evaluated and may be either accruing or non-accruing. Modifications to borrowers experiencing financial difficulties on nonaccrual status follow the same policy as described above for other loans. Individual evaluation for modifications to borrowers experiencing financial difficulty is measured at the present value of estimated future cash flows using the loan’s effective rate at inception or at discounted collateral value for collateral dependent loans. Due to the imprecise nature of estimating the allowance for credit losses, the Company's allowance for credit losses includes an immaterial unallocated component. The unallocated component of the allowance for credit losses incorporates the Company's judgmental determination of potential expected losses that may not be fully reflected in other allocations. As a practical expedient, the Company has elected to disclose accrued interest separately from loan principal balances on the consolidated balance sheet. Additionally, when a loan is placed on non-accrual, interest payments are reversed through interest income. For off balance sheet credit exposures outlined in the ASC at 326-20-30-11, it is the Company's position that nearly all of the unfunded amounts on lines of credit are unconditionally cancellable, and therefore not subject to having a liability recorded. Investments in Limited Partnerships: The Company enters into and invests in limited partnerships in order to support Community Reinvestment Act activities. The Company invests in Small Business Investment Company Program funds, a mission-driven financial institutions fund, and a technology consortium fund. The Company is a limited partner in these investments and, as such, the Company is not involved in the management or operation of such investments. These investments are accounted for using the equity method of accounting. Under the equity method of accounting, the Company records its share of the partnership’s earnings or losses in its income statement and adjusts the carrying amount of the investments on the consolidated balance sheet. These investments are evaluated for impairment when events indicate the carrying amount may not be recoverable. The investments recorded at NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) December 31, 2024 and 2023 were $7.6 million and $6.2 million, respectively and are included with other assets in the consolidated balance sheet. Investments in Tax Credit Structures: The Company invests in tax credit structures. At December 31, 2024 and 2023, the balance of investments in tax credit structures was $7.2 million and $6.8 million respectively. These balances are reflected in the other assets The Company adopted the proportional amortization method for accounting for investments in tax credit structures effective January 1, 2024. Prior to this, these investments were accounted for using the equity method. During the year ended December 31, 2024, the Company recognized amortization expense of $794,000, which was included within income tax expense other noninterest income income tax expense cash flows from operations Foreclosed Assets: Assets acquired through loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. If fair value declines, a valuation allowance is recorded through expense. Costs incurred after acquisition are expensed. At December 31, 2024 and 2023, the balance of other real estate owned was $284,000 and $384,000, respectively, and is included with other assets on the consolidated balance sheet. Land, Premises and Equipment, Net: Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is computed on the straight-line method over the useful lives of the assets. Premises and improvements assets have useful lives between 5 and 40 years. Equipment and furniture assets have useful lives between 3 and 7 years. Loan Servicing Rights: Servicing rights are recognized separately when they are acquired through sales of loans. When mortgage loans are sold, servicing rights are initially recorded at fair value with the income statement effect recorded in mortgage banking income Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as loan type, term and interest rate. Any impairment of a grouping is reported as a valuation allowance, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. Changes in the valuation allowance are reported with mortgage banking income on the income statement. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. The carrying value of mortgage servicing rights, which is included with other assets in the consolidated balance sheet, was $1.9 million and $2.2 million as of December 31, 2024 and 2023, respectively. Mortgage loans serviced for others are not NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) included in the accompanying consolidated balance sheets. The unpaid principal balances of these loans were $313.0 million and $333.1 million at December 31, 2024 and 2023, respectively. Custodial escrow balances maintained in connection with serviced loans were $1.7 million and $1.5 million at year end 2024 and 2023, respectively. Servicing fee income (loss), which is included in loan and service fees on the income statement, is recorded for fees earned for servicing loans. Fees earned for servicing loans are based on a contractual percentage of the outstanding principal amount of the loan and are recorded as income when earned. Transfers of Financial Assets: Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Mortgage Banking Derivatives: Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free-standing derivatives. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest on the loan is locked. The Company enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into, in order to hedge the change in interest rates resulting from its commitments to fund the loans. Changes in fair values of these derivatives are included in mortgage banking income. Interest Rate Swap Derivatives: The Company offers a derivative product to certain creditworthy commercial banking customers. This product allows the commercial banking customers to enter into an agreement with the Company to swap a variable rate loan to a fixed rate. These derivative products are designed to reduce, eliminate or modify the borrower’s interest rate exposure. The extension of credit incurred in connection with these derivative products is subject to the same approval and underwriting standards as traditional credit products. The Company limits its risk exposure by simultaneously entering into a similar, offsetting swap agreement with a separate, well-capitalized and highly rated counterparty previously approved by the Company’s Asset Liability Committee. By using these interest rate swap arrangements, the Company is also better insulated from the interest rate risk associated with underwriting fixed-rate loans and is better able to meet customer demand for fixed rate loans. These derivative contracts are not designated against specific assets or liabilities and, therefore, do not qualify for hedge accounting. The derivatives are recorded as assets and liabilities on the balance sheet at fair value with changes in fair value recorded in non-interest income for both the commercial banking customer swaps and the related offsetting swaps. The fair value of the derivative instruments incorporates a consideration of credit risk (in accordance with ASC 820), resulting in some potential volatility in earnings each period. Cash flow activity is recorded through other assets and other liabilities. The notional amount of the combined interest rate swaps with customers and counterparties at December 31, 2024 and 2023 was $744.8 million and $826.4 million, respectively. The fair value of the interest rate swap asset was $25.4 million and $27.2 million and the fair value of the interest rate swap liability was $25.4 million and $27.2 million at December 31, 2024 and 2023, respectively. The Company is a party in a risk participation transaction of an interest rate swap, which had a total notional amount of $4.9 million at December 31, 2024. The Company was not a party to such transactions at December 31, 2023. Bank Owned Life Insurance: At December 31, 2024 and 2023, the Company owned $107.3 million and $104.8 million, respectively, of life insurance policies on certain officers to provide a life insurance benefit for these officers. At December 31, 2024 and 2023, the Company also owned $6.0 million and $4.3 million, respectively, of variable life insurance on certain officers related to a deferred compensation plan. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, i.e., the cash surrender value adjusted for other changes or other amounts due that are probable at settlement. NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Goodwill and Other Intangible Assets: All goodwill on the Company’s consolidated balance sheet resulted from business combinations prior to January 1, 2009 and represents the excess of the purchase price over the fair value of acquired tangible assets and liabilities and identifiable intangible assets. Goodwill is not amortized, but assessed at least annually for impairment and any such impairment would be recognized in the period identified. FHLB and Federal Reserve Bank Stock: FHLB and Federal Reserve Bank stock are carried at cost in other assets, classified as a restricted security and are periodically evaluated for impairment based on ultimate recoverability of par value. Both cash and stock dividends are reported as income. Long-term Assets: Premises and equipment, and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value. There was no such impairment identified for the years ended December 31, 2024, 2023 and 2022. Benefit Plans: The Company has a noncontributory defined benefit pension plan, which covered substantially all employees until the plan was frozen effective April 1, 2000. Funding of the plan equals or exceeds the minimum funding requirement determined by the actuary. Pension expense is the net of interest cost, return on plan assets and amortization of gains and losses not immediately recognized. Benefits are based on years of service and compensation levels. The Company maintains a 401(k) profit sharing plan for all employees meeting certain age and service requirements. The Company contributions are based upon the percentage of budgeted net income earned during the year. An employee deferred compensation plan is available to certain employees with returns based on investments in mutual funds. The Company maintains a directors’ deferred compensation plan. Effective January 1, 2003, the directors’ deferred compensation plan was amended to restrict the deferral to be in stock only and deferred directors’ fees are included in equity. The Company acquires shares on the open market and records such shares as treasury stock. Revenue Recognition: All of the Company’s revenue from contracts with customers in the scope of ASC 606 is recognized within noninterest income. The following is a description of principal activities from which we generate revenue. Revenues are recognized as the Company satisfies its obligations with our customers, in an amount that reflects the consideration that we expect to receive in exchange for those services. Wealth advisory fees The Company provides wealth advisory services to its customers and earns fees from its contracts with trust customers to manage assets for investment and/or to transact on their accounts. These fees are primarily earned over time as the Company provides the contracted mon

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES Debt securities purchased with the intent and ability to hold to their maturity are classified as held-to-maturity securities. All other investment securities are classified as available-for-sale securities. Available-for-Sale Securities Information related to the amortized cost, fair value and allowance for credit losses of securities available-for-sale and the related gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) at December 31, 2024 and 2023 is provided in the tables below. (dollars in thousands) Amortized Gross Gross Allowance for Credit Losses Fair 2024 U.S. government sponsored agencies $ 137,150 $ 0 $ (27,715) $ 0 $ 109,435 Mortgage-backed securities: residential 500,278 83 (77,952) 0 422,409 State and municipal securities 545,073 17 (85,508) 0 459,582 Total $ 1,182,501 $ 100 $ (191,175) $ 0 $ 991,426 2023 U.S. government sponsored agencies $ 146,692 $ 0 $ (27,213) $ 0 $ 119,479 Mortgage-backed securities: residential 522,275 118 (74,551) 0 447,842 State and municipal securities 557,352 65 (73,010) 0 484,407 Total $ 1,226,319 $ 183 $ (174,774) $ 0 $ 1,051,728 Held-to-Maturity Securities Information related to the amortized cost, fair value and allowance for credit losses of securities held-to-maturity and the related gross gains and unrealized gains and losses at December 31, 2024 and 2023 is presented in the table below. (dollars in thousands) Amortized Gross Unrealized Gain Gross Unrealized Losses Allowance for Credit Losses Fair Value 2024 State and municipal securities $ 131,568 $ 0 $ (18,461) $ 0 $ 113,107 2023 State and municipal securities $ 129,918 $ 0 $ (10,703) $ 0 $ 119,215 On April 1, 2022, the Company elected to transfer securities from available-for-sale to held-to-maturity as an overall balance sheet management strategy. The fair value of securities transferred was $127.0 million from available-for-sale to held-to-maturity. The Company has the current intent and ability to hold the transferred securities until maturity. Any net unrealized gain or loss on the transferred securities included in accumulated other comprehensive income (loss) at the time of the transfer will be amortized over the remaining life of the underlying security as an adjustment to the yield on those securities. The unrealized loss on the securities transferred from available-for-sale to held-to-maturity was $24.4 million ($19.3 million, net of tax) based on the fair value of the securities on the transfer date and has amortized down to $19.0 million ($15.0 million, net of tax) at December 31, 2024. NOTE 2 – SECURITIES (continued) Information regarding the fair value and amortized cost of available-for-sale and held-to-maturity debt securities by maturity as of December 31, 2024 is presented below. Maturity information is based on contractual maturity for all securities other than mortgage-backed securities. Actual maturities of securities may differ from contractual maturities because borrowers may have the right to prepay the obligation without prepayment penalty. Available-for-Sale Held-to-Maturity (dollars in thousands) Amortized Fair Amortized Fair Due in one year or less $ 440 $ 438 $ 0 $ 0 Due after one year through five years 8,359 7,778 0 0 Due after five years through ten years 60,937 55,046 7,202 6,343 Due after ten years 612,487 505,755 124,366 106,764 682,223 569,017 131,568 113,107 Mortgage-backed securities 500,278 422,409 0 0 Total debt securities $ 1,182,501 $ 991,426 $ 131,568 $ 113,107 Security proceeds, gross gains and gross losses for 2024, 2023 and 2022 were as follows: (dollars in thousands) 2024 2023 2022 Sales of securities available-for-sale Proceeds $ 7,136 $ 105,175 $ 25,332 Gross gains 0 439 140 Gross losses (46) (464) (119) Number of securities 15 115 30 In accordance with ASU 2017-8, purchase premiums for callable securities are amortized to the earliest call date and premiums on non-callable securities as well as discounts are recognized in interest income using the interest method over the terms of the securities or over the estimated lives of mortgage-backed securities. Gains and losses on sales are based on the amortized cost of the security sold and recorded on the trade date. Securities with fair values of $560.2 million and $792.0 million were pledged as of December 31, 2024 and 2023, respectively, as collateral for borrowings from the FHLB and Federal Reserve Bank and for other purposes as permitted or required by law. NOTE 2 – SECURITIES (continued) Unrealized Loss Analysis on Available-for-Sale and Held-to-Maturity Securities Information regarding available-for-sale securities securities with unrealized losses as of December 31, 2024 and 2023 is prese nted below. Th e tables distribute the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more. Less than 12 months 12 months or more Total (dollars in thousands) Fair Unrealized Losses Fair Unrealized Losses Fair Unrealized Losses 2024 U.S. government sponsored agencies $ 0 $ 0 $ 109,435 $ 27,715 $ 109,435 $ 27,715 Mortgage-backed securities: residential 23,204 249 390,483 77,703 413,687 77,952 State and municipal securities 12,928 439 443,569 85,069 456,497 85,508 Total temporarily impaired $ 36,132 $ 688 $ 943,487 $ 190,487 $ 979,619 $ 191,175 2023 U.S. government sponsored agencies $ 0 $ 0 $ 119,479 $ 27,213 $ 119,479 $ 27,213 Mortgage-backed securities: residential 52 0 442,765 74,551 442,817 74,551 State and municipal securities 31,345 440 440,446 72,570 471,791 73,010 Total temporarily impaired $ 31,397 $ 440 $ 1,002,690 $ 174,334 $ 1,034,087 $ 174,774 Information regarding held-to-maturity securities with unrealized losses as of December 31, 2024 and 2023 is presented below. The table divides the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more. Less than 12 months 12 months or more Total (dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized 2024 State and municipal securities $ 0 $ 0 $ 113,107 $ 18,461 $ 113,107 $ 18,461 2023 State and municipal securities $ 0 $ 0 $ 119,215 $ 10,703 $ 119,215 $ 10,703 NOTE 2 – SECURITIES (continued) The number of securities with unrealized losses as of December 31, 2024 and 2023 is presented below. Available-for-Sale Held-to-Maturity Less than 12 months Total Less than 12 months Total 2024 U.S. government sponsored agencies 0 17 17 0 0 0 Mortgage-backed securities: residential 9 124 133 0 0 0 State and municipal securities 23 392 415 0 41 41 Total temporarily impaired 32 533 565 0 41 41 2023 U.S. government sponsored agencies 0 17 17 0 0 0 Mortgage-backed securities: residential 1 126 127 0 0 0 State and municipal securities 40 370 410 0 41 41 Total temporarily impaired 41 513 554 0 41 41 Available-for-sale and held-to-maturity debt securities in unrealized loss positions are evaluated for impairment related to credit losses at least quarterly. For available-for-sale debt securities in an unrealized loss position, management first assesses whether it intends to sell, or it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through the consolidated income statement. For available-for-sale debt securities that do not meet the criteria and for held-to-maturity securities, management evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security and the issuer, among other factors. If this assessment indicates that a credit loss exists, management compares the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses is recorded, limited to the amount that the fair value of the security is less than its amortized cost basis. For available-for-sale debt securities, any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income (loss), net of applicable taxes. No allowance for credit losses for available-for-sale or held-to-maturity securities was recorded at December 31, 2024 or 2023. Accrued interest receivable on available-for-sale and held-to-maturity debt securities totaled $7.5 million and $7.6 million at December 31, 2024 and 2023, respectively, and is excluded from the estimate of credit losses. Ninety-nine percent of the securities are backed by the U.S. government, government agencies, government sponsored agencies or are rated above investment grade with a long history of no credit losses, except for certain non-local or local municipal securities, which are not rated. The U.S. government sponsored agencies and mortgage-backed securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major credit rating agencies, and have a long history of no credit losses. Therefore, for those securities, we do not record expected credit losses. State and municipal securities credit losses are benchmarked against highly rated municipal securities of similar duration, as published by Moody's, resulting in an immaterial allowance for credit losses. On April 8, 2024, Visa Inc. announced the commencement of an exchange offer for Visa Class B-1 common stock, which was being carried at a historical cost basis of zero on the Company's balance sheet. On May 7, 2024, the Bank received notice that Visa had accepted the Bank's tender of its 23,804 shares of Visa Class B-1 common stock in exchange for a combination of Visa Class B-2 common stock and Visa Class C common stock, which are carried at fair value. Subsequent to the exchange and during the second quarter of 2024, the Bank sold its Visa Class B-2 common stock, which resulted in a realized gain of $3.9 million. During the second and third quarters of 2024, the Bank liquidated its Visa Class C common stock, which resulted in a net realized gain of $5.1 million. The Bank remains a party of a makewhole agreement with Visa as a requirement of entering the exchange. The Bank did not record a liability as of December 31, 2024 under the terms of this agreement as a loss was neither probable nor estimable at this time.

LOANS

LOANS	12 Months Ended
	Dec. 31, 2024
Receivables [Abstract]
LOANS	LOANS Total loans outstanding as of the years ended December 31, 2024 and 2023 consisted of the following: (dollars in thousands) 2024 2023 Commercial and industrial loans: Working capital lines of credit loans $ 649,609 $ 604,893 Non-working capital loans 801,256 815,871 Total commercial and industrial loans 1,450,865 1,420,764 Commercial real estate and multi-family residential loans: Construction and land development loans 567,781 634,435 Owner occupied loans 807,090 825,464 Nonowner occupied loans 872,671 724,101 Multi-family loans 344,978 253,534 Total commercial real estate and multi-family residential loans 2,592,520 2,437,534 Agri-business and agricultural loans: Loans secured by farmland 156,609 162,890 Loans for agricultural production 230,787 225,874 Total agri-business and agricultural loans 387,396 388,764 Other commercial loans 95,584 120,726 Total commercial loans 4,526,365 4,367,788 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 259,286 258,103 Open end and junior lien loans 214,125 189,663 Residential construction and land development loans 16,818 8,421 Total consumer 1-4 family mortgage loans 490,229 456,187 Other consumer loans 104,041 96,022 Total consumer loans 594,270 552,209 Gross loans 5,120,635 4,919,997 Less: Allowance for credit losses (85,960) (71,972) Net deferred loan fees (2,687) (3,463) Loans, net $ 5,031,988 $ 4,844,562 The recorded investment in loans does not include accrued interest, which totaled $20.3 million and $21.5 million at December 31, 2024 and 2023, respectively. The Company had $424,000 and $238,000 in residential real estate loans in process of foreclosure as of December 31, 2024 and 2023, respectively.

ALLOWANCE FOR CREDIT LOSSES AND

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY	12 Months Ended
	Dec. 31, 2024
ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY
ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY	ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY The following table presents the activity in the allowance for credit losses by portfolio segment for the year ended December 31, 2024, 2023 and 2022: (dollars in thousands) Commercial Commercial Agri-business Other Consumer Other Unallocated Total 2024 Beginning balance $ 30,338 $ 31,335 $ 4,150 $ 1,129 $ 3,474 $ 1,174 $ 372 $ 71,972 Provision for credit losses 16,639 264 (609) (386) (75) 906 11 16,750 Loans charged-off (1,615) (840) 0 0 (94) (919) 0 (3,468) Recoveries 177 106 0 0 53 370 0 706 Net loans (charged-off) recovered (1,438) (734) 0 0 (41) (549) 0 (2,762) Ending balance $ 45,539 $ 30,865 $ 3,541 $ 743 $ 3,358 $ 1,531 $ 383 $ 85,960 (dollars in thousands) Commercial Commercial Agri-business Other Consumer Other Unallocated Total 2023 Beginning balance $ 35,290 $ 27,394 $ 4,429 $ 917 $ 3,001 $ 1,021 $ 554 $ 72,606 Provision for credit losses 1,209 3,619 (279) 212 598 673 (182) 5,850 Loans charged-off (6,341) 0 0 0 (163) (828) 0 (7,332) Recoveries 180 322 0 0 38 308 0 848 Net loans (charged-off) recovered (6,161) 322 0 0 (125) (520) 0 (6,484) Ending balance $ 30,338 $ 31,335 $ 4,150 $ 1,129 $ 3,474 $ 1,174 $ 372 $ 71,972 (dollars in thousands) Commercial Commercial Agri-business Other Consumer Other Unallocated Total 2022 Beginning balance $ 30,595 $ 26,535 $ 5,034 $ 1,146 $ 2,866 $ 1,147 $ 450 $ 67,773 Provision for credit losses 8,646 1,179 (605) (229) 125 155 104 9,375 Loans charged-off (4,022) (597) 0 0 (42) (473) 0 (5,134) Recoveries 71 277 0 0 52 192 0 592 Net loans (charged-off) recovered (3,951) (320) 0 0 10 (281) 0 (4,542) Ending balance $ 35,290 $ 27,394 $ 4,429 $ 917 $ 3,001 $ 1,021 $ 554 $ 72,606 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) Credit Quality Indicators: The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes commercial loans individually by classifying the loans as to credit risk. This analysis is performed on a quarterly basis for Special Mention, Substandard and Doubtful grade loans and annually on Pass grade loans over $250,000. The Company uses the following definitions for risk ratings: 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. Substandard. Loans classified as Substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized as 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 characteristics that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Loans are considered to be "Pass" rated when they are reviewed as part of the previously described process and do not meet the criteria above with the exception of consumer troubled debt restructurings, which are evaluated and listed with Substandard commercial grade loans and consumer nonaccrual loans which are evaluated individually and listed with "Not Rated" loans. Loans listed as Not Rated are consumer loans or commercial loans with consumer characteristics included in groups of homogenous loans which are analyzed for credit quality indicators utilizing delinquency status. The following tables summarize the risk category of loans by loan segment and origination date as of December 31, 2024 and 2023. Balances presented are at the amortized cost basis by origination year. (dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Commercial and industrial loans: Working capital lines of credit loans: Pass $ 1,599 $ 114 $ 1,640 $ 1,647 $ 651 $ 0 $ 5,651 $ 525,179 $ 530,830 Special Mention 0 0 0 0 0 0 0 48,301 48,301 Substandard 0 0 933 0 195 219 1,347 25,878 27,225 Doubtful 0 3,090 39,994 0 0 0 43,084 0 43,084 Total 1,599 3,204 42,567 1,647 846 219 50,082 599,358 649,440 Working capital lines of credit loans: Current period gross write offs 0 0 94 0 0 0 94 136 230 Non-working capital loans: Pass 151,920 157,276 173,274 58,591 32,909 28,582 602,552 164,106 766,658 Special Mention 3,901 2,614 2,024 1,637 393 1,894 12,463 6,491 18,954 Substandard 0 2,986 1,598 107 4,142 584 9,417 406 9,823 Doubtful 0 0 0 21 386 0 407 0 407 Not Rated 1,297 1,657 1,149 395 395 23 4,916 0 4,916 Total 157,118 164,533 178,045 60,751 38,225 31,083 629,755 171,003 800,758 Non-working capital loans: Current period gross write offs 0 383 0 542 179 44 1,148 237 1,385 Commercial real estate and multi-family residential loans: Construction and land development loans: Pass 23,264 69,737 43,228 2,566 0 0 138,795 426,577 565,372 Special Mention 603 0 0 0 0 0 603 0 603 Total 23,867 69,737 43,228 2,566 0 0 139,398 426,577 565,975 Construction and land development loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Owner occupied loans: Pass 98,847 138,299 120,191 143,642 109,451 129,051 739,481 35,003 774,484 Special Mention 6,295 2,728 14,777 0 619 2,488 26,907 0 26,907 Substandard 318 318 0 3,101 1,457 0 5,194 0 5,194 Total 105,460 141,345 134,968 146,743 111,527 131,539 771,582 35,003 806,585 Owner occupied loans Current period gross write offs 0 0 0 0 0 840 840 0 840 Nonowner occupied loans: Pass 152,963 118,517 168,387 101,064 119,612 77,497 738,040 110,441 848,481 Special Mention 0 15,650 108 5,868 0 0 21,626 1,895 23,521 Total 152,963 134,167 168,495 106,932 119,612 77,497 759,666 112,336 872,002 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Nonowner occupied loans (continued): Current period gross write offs 0 0 0 0 0 0 0 0 0 Multi-family loans: Pass 70,497 61,679 11,708 52,995 29,177 9,794 235,850 108,486 344,336 Special Mention 0 0 307 0 0 0 307 0 307 Total 70,497 61,679 12,015 52,995 29,177 9,794 236,157 108,486 344,643 Multi-family loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland: Pass 14,574 21,241 29,601 23,043 25,192 18,312 131,963 24,249 156,212 Special Mention 122 209 0 0 0 0 331 0 331 Substandard 0 0 0 0 0 71 71 0 71 Total 14,696 21,450 29,601 23,043 25,192 18,383 132,365 24,249 156,614 Loans secured by farmland: Current period gross write offs 0 0 0 0 0 0 0 0 0 Loans for agricultural production: Pass 15,945 26,704 21,611 24,374 21,446 1,450 111,530 118,090 229,620 Special Mention 0 0 0 0 0 0 0 1,275 1,275 Total 15,945 26,704 21,611 24,374 21,446 1,450 111,530 119,365 230,895 Loans for agricultural production: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other commercial loans: Pass 6,639 17,137 29,985 3,397 11,310 5,544 74,012 19,609 93,621 Special Mention 0 0 0 0 0 1,872 1,872 0 1,872 Total 6,639 17,137 29,985 3,397 11,310 7,416 75,884 19,609 95,493 Other commercial loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Consumer 1-4 family mortgage loans: Closed end first mortgage loans: Pass 11,104 8,511 9,274 11,278 6,252 4,685 51,104 4,299 55,403 Special Mention 122 226 165 66 0 0 579 0 579 Substandard 0 83 319 90 0 629 1,121 0 1,121 Not Rated 28,706 55,641 47,355 34,173 13,543 22,396 201,814 0 201,814 Total 39,932 64,461 57,113 45,607 19,795 27,710 254,618 4,299 258,917 Closed end first mortgage loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Open end and junior lien loans: Pass 574 738 0 438 0 5 1,755 10,090 11,845 Special Mention 0 0 0 0 309 0 309 0 309 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Open end and junior lien loans (continued): Substandard 0 104 0 15 0 81 200 118 318 Not Rated 21,929 16,134 18,053 4,660 644 2,894 64,314 139,351 203,665 Total 22,503 16,976 18,053 5,113 953 2,980 66,578 149,559 216,137 Open end and junior lien loans: Current period gross write offs 0 0 79 0 0 0 79 15 94 Residential construction loans: Not Rated 10,030 1,154 2,045 1,386 759 1,348 16,722 0 16,722 Total 10,030 1,154 2,045 1,386 759 1,348 16,722 0 16,722 Residential construction loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other consumer loans: Pass 79 971 234 109 0 0 1,393 20,742 22,135 Special Mention 0 0 475 0 157 0 632 0 632 Substandard 0 128 54 76 17 0 275 0 275 Not Rated 23,508 22,250 11,824 6,688 3,743 1,782 69,795 10,930 80,725 Total 23,587 23,349 12,587 6,873 3,917 1,782 72,095 31,672 103,767 Other consumer loans: Current period gross write offs 49 303 236 33 0 26 647 272 919 Total Loans $ 644,836 $ 745,896 $ 750,313 $ 481,427 $ 382,759 $ 311,201 $ 3,316,432 $ 1,801,516 $ 5,117,948 Total current period gross write offs $ 49 $ 686 $ 409 $ 575 $ 179 $ 910 $ 2,808 $ 660 $ 3,468 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Commercial and industrial loans: Working capital lines of credit loans: Pass $ 193 $ 1,876 $ 2,214 $ 1,132 $ 0 $ 50 $ 5,465 $ 532,086 $ 537,551 Special Mention 0 0 0 0 0 0 0 46,498 46,498 Substandard 0 200 0 0 125 0 325 20,516 20,841 Total 193 2,076 2,214 1,132 125 50 5,790 599,100 604,890 Working capital lines of credit loans: Current period gross write offs 0 0 75 0 139 0 214 327 541 Non-working capital loans: Pass 199,071 224,333 85,273 49,999 28,773 10,501 597,950 171,264 769,214 Special Mention 4,038 9,577 1,051 2,498 2,306 4,298 23,768 5,477 29,245 Substandard 3,754 1,612 683 3,892 51 218 10,210 397 10,607 Not Rated 2,585 1,999 881 707 162 18 6,352 0 6,352 Total 209,448 237,521 87,888 57,096 31,292 15,035 638,280 177,138 815,418 Non-working capital loans: Current period gross write offs 0 5,445 0 178 129 0 5,752 48 5,800 Commercial real estate and multi-family residential loans: Construction and land development loans: Pass 50,693 15,558 17,655 0 177 0 84,083 547,570 631,653 Total 50,693 15,558 17,655 0 177 0 84,083 547,570 631,653 Construction and land development loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Owner occupied loans: Pass 144,411 132,850 156,680 132,407 61,415 118,406 746,169 40,288 786,457 Special Mention 7,597 686 4,913 0 1,394 2,245 16,835 14,739 31,574 Substandard 362 250 3,325 1,474 345 1,161 6,917 0 6,917 Total 152,370 133,786 164,918 133,881 63,154 121,812 769,921 55,027 824,948 Owner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Nonowner occupied loans: Pass 123,633 158,415 112,582 134,050 87,288 66,755 682,723 27,860 710,583 Special Mention 4,503 0 6,257 0 0 2,246 13,006 0 13,006 Total 128,136 158,415 118,839 134,050 87,288 69,001 695,729 27,860 723,589 Nonowner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Multi-family loans: Pass 90,954 23,315 9,042 35,648 13,971 14,609 187,539 45,987 233,526 Special Mention 19,671 0 0 0 0 0 19,671 0 19,671 Total 110,625 23,315 9,042 35,648 13,971 14,609 207,210 45,987 253,197 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Multi-family loans (continued): Current period gross write offs 0 0 0 0 0 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland: Pass 24,503 32,060 25,308 27,924 9,104 19,160 138,059 24,724 162,783 Substandard 0 0 0 0 0 100 100 0 100 Total 24,503 32,060 25,308 27,924 9,104 19,260 138,159 24,724 162,883 Loans secured by farmland: Current period gross write offs 0 0 0 0 0 0 0 0 0 Loans for agricultural production: Pass 28,657 13,589 27,175 25,504 3,533 10,429 108,887 116,406 225,293 Special Mention 0 0 187 0 0 0 187 500 687 Total 28,657 13,589 27,362 25,504 3,533 10,429 109,074 116,906 225,980 Loans for agricultural production: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other commercial loans: Pass 7,058 26,918 33,247 13,684 90 7,332 88,329 29,819 118,148 Special Mention 0 0 0 0 0 2,419 2,419 0 2,419 Total 7,058 26,918 33,247 13,684 90 9,751 90,748 29,819 120,567 Other commercial loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Consumer 1-4 family mortgage loans: Closed end first mortgage loans: Pass 9,910 10,541 12,486 8,614 3,924 4,625 50,100 8,330 58,430 Special Mention 0 0 0 519 0 0 519 0 519 Substandard 87 0 96 123 0 253 559 0 559 Not Rated 64,233 51,018 38,014 17,432 4,314 23,225 198,236 0 198,236 Total 74,230 61,559 50,596 26,688 8,238 28,103 249,414 8,330 257,744 Closed end first mortgage loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Open end and junior lien loans: Pass 557 137 491 335 0 6 1,526 8,689 10,215 Substandard 108 0 23 0 26 48 205 68 273 Not Rated 24,792 29,648 8,471 1,554 2,286 1,962 68,713 112,371 181,084 Total 25,457 29,785 8,985 1,889 2,312 2,016 70,444 121,128 191,572 Open end and junior lien loans: Current period gross write offs 0 50 14 0 0 0 64 99 163 Residential construction loans: Not Rated 1,525 2,982 1,515 839 263 1,220 8,344 0 8,344 Total 1,525 2,982 1,515 839 263 1,220 8,344 0 8,344 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Residential construction loans (continued): Current gross period write offs 0 0 0 0 0 0 0 0 0 Other consumer loans: Pass 1,082 789 1,391 301 0 0 3,563 11,894 15,457 Substandard 40 34 35 0 2 0 111 0 111 Not Rated 32,481 17,585 9,994 6,008 1,611 1,957 69,636 10,545 80,181 Total 33,603 18,408 11,420 6,309 1,613 1,957 73,310 22,439 95,749 Other consumer loans: Current gross period write offs 16 258 90 8 212 1 585 243 828 TOTAL $ 846,498 $ 755,972 $ 558,989 $ 464,644 $ 221,160 $ 293,243 $ 3,140,506 $ 1,776,028 $ 4,916,534 Total current period gross write offs $ 16 $ 5,753 $ 179 $ 186 $ 480 $ 1 $ 6,615 $ 717 $ 7,332 As of December 31, 2024 and 2023, $1.2 million and $1.3 million, respectively, in PPP loans were included in the "Pass" category of non-working capital commercial and industrial loans. These loans were included in this risk rating category because they are fully guaranteed by the Small Business Administration ("SBA"). Nonaccrual and Past Due Loans: For all loan classes, a loan is generally placed on nonaccrual status when principal or interest becomes 90 days past due unless it is well secured and in process of collection, or earlier when concern exists as to the ultimate collectability of principal or interest. Interest accrued but not received is reversed against earnings. Cash interest received on these loans is applied to the principal balance until the principal is recovered or until the loan returns to accrual status. Loans may be returned to accrual status when all the principal and interest amounts contractually due are brought current, remain current for a prescribed period, and the payments are reasonably assured. The following table presents the aging of the amortized cost basis in past due loans as of December 31, 2024 and 2023 by class of loans and loans past due 90 days or more and still accruing by class of loan: (dollars in thousands) Loans Not Past Due 30-89 Days Past Due Greater than 89 Days Past Due and Accruing Total Accruing Total Nonaccrual Nonaccrual With No Allowance For Credit Loss Total 2024 Commercial and industrial loans: Working capital lines of credit loans $ 603,016 $ 1,082 $ 0 $ 604,098 $ 45,342 $ 594 $ 649,440 Non-working capital loans 792,577 663 3 793,243 7,515 37 800,758 Commercial real estate and multi-family residential loans: Construction and land development loans 565,975 0 0 565,975 0 0 565,975 Owner occupied loans 804,810 0 0 804,810 1,775 318 806,585 Nonowner occupied loans 872,002 0 0 872,002 0 0 872,002 Multi-family loans 344,643 0 0 344,643 0 0 344,643 Agri-business and agricultural loans: Loans secured by farmland 156,543 0 0 156,543 71 0 156,614 Loans for agricultural production 230,895 0 0 230,895 0 0 230,895 Other commercial loans 95,493 0 0 95,493 0 0 95,493 Consumer 1‑4 family mortgage loans: Closed end first mortgage loans 256,486 1,284 26 257,796 1,121 665 258,917 Open end and junior lien loans 215,505 314 0 215,819 318 318 216,137 Residential construction loans 16,722 0 0 16,722 0 0 16,722 Other consumer loans 102,565 927 0 103,492 275 17 103,767 Total $ 5,057,232 $ 4,270 $ 29 $ 5,061,531 $ 56,417 $ 1,949 $ 5,117,948 An insignificant amount of interest income was recognized on nonaccrual loans during the twelve months ended December 31, 2024. NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) Loans Not Past Due 30-89 Days Past Due Greater than 89 Days Past Due and Accruing Total Accruing Total Nonaccrual Nonaccrual With No Allowance For Credit Loss Total 2023 Commercial and industrial loans: Working capital lines of credit loans $ 602,236 $ 0 $ 0 $ 602,236 $ 2,654 $ 0 $ 604,890 Non-working capital loans 805,305 1,372 0 806,677 8,741 244 815,418 Commercial real estate and multi-family residential loans: Construction and land development loans 631,653 0 0 631,653 0 0 631,653 Owner occupied loans 821,701 0 0 821,701 3,247 1,161 824,948 Nonowner occupied loans 723,589 0 0 723,589 0 0 723,589 Multi-family loans 253,197 0 0 253,197 0 0 253,197 Agri-business and agricultural loans: Loans secured by farmland 162,783 0 0 162,783 100 0 162,883 Loans for agricultural production 225,980 0 0 225,980 0 0 225,980 Other commercial loans 120,567 0 0 120,567 0 0 120,567 Consumer 1‑4 family mortgage loans: Closed end first mortgage loans 256,016 1,142 27 257,185 559 329 257,744 Open end and junior lien loans 190,956 344 0 191,300 272 164 191,572 Residential construction loans 8,344 0 0 8,344 0 0 8,344 Other consumer loans 95,135 502 0 95,637 112 3 95,749 Total $ 4,897,462 $ 3,360 $ 27 $ 4,900,849 $ 15,685 $ 1,901 $ 4,916,534 An insignificant amount of interest income was recognized on nonaccrual loans during the twelve months ended December 31, 2023. When management determines that foreclosure is probable, expected credit losses for collateral dependent loans are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. A loan is considered collateral dependent when the borrower is experiencing financial difficulty and the loan is expected to be repaid substantially through the operation or sale of the collateral. The class of loan represents the primary collateral type associated with the loan. Significant year over year changes are reflective of changes in nonaccrual status and not necessarily associated with credit quality indicators like appraisal value. The following tables present the amortized cost basis of collateral dependent loans by class of loan as of December 31, 2024 and 2023: (dollars in thousands) Real Estate General Other Total 2024 Commercial and industrial loans: Working capital lines of credit loans $ 50 $ 64,023 $ 447 $ 64,520 Non-working capital loans 1,891 6,585 19 8,495 Commercial real estate and multi-family residential loans: Owner occupied loans 318 3,512 0 3,830 Nonowner occupied loans 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland 0 71 0 71 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 1,121 0 0 1,121 Open end and junior lien loans 318 0 0 318 Other consumer loans 0 0 272 272 Total $ 3,698 $ 74,191 $ 738 $ 78,627 (dollars in thousands) Real Estate General Other Total 2023 Commercial and industrial loans: Working capital lines of credit loans $ 50 $ 2,454 $ 0 $ 2,504 Non-working capital loans 40 8,202 400 8,642 Commercial real estate and multi-family residential loans: Owner occupied loans 595 1,474 1,161 3,230 Nonowner occupied loans 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland 0 100 0 100 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 559 0 0 559 Open end and junior lien loans 164 0 0 164 Other consumer loans 0 0 112 112 Total $ 1,408 $ 12,230 $ 1,673 $ 15,311 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) Modifications Made to Borrowers Experiencing Financial Difficulty The allowance for credit losses incorporates an estimate of lifetime expected credit losses and is recorded on each asset upon origination. The starting point to estimate such credit losses is historical loss information. The Company uses a probability of default/loss given default model to determine the allowance for credit losses recorded at origination. Occasionally, the Company subsequently modifies loans for borrowers experiencing financial distress by providing the following forms of relief: forgiveness of loan principal, extension of repayment terms, reduction of interest rate or an other than insignificant payment delay. In some instances, the Company provides multiple types of concessions for such modifications. Because the effect of most modifications to borrowers experiencing financial difficulty is already included in the allowance for credit losses, no change to the allowance for credit losses is generally recorded for these modifications. During the twelve months ended December 31, 2024, there were an insignificant amount of modifications to borrowers experiencing financial difficulty. The following table presents the amortized cost basis at the end of the reporting period of loans that were experiencing financial difficulty and received a modification of terms during the twelve months ended December 31, 2023, by class and type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivables at the end of the reporting period is also presented below: (dollars in thousands) Interest Rate Reduction Combination Interest Rate Reduction, Term Extension and Payment Delay Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay Total Modifications Total Class of Financing Receivable Twelve Months Ended December 31, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 944 $ 0 $ 0 $ 944 0.16 % Non-working capital loans 0 1,912 1,572 3,484 0.43 Total commercial and industrial loans 944 1,912 1,572 4,428 0.31 Total loan modifications made to borrowers experiencing financial difficulty $ 944 $ 1,912 $ 1,572 $ 4,428 0.09 % The Company had no material commitments to lend additional funds to borrowers included in the previous table at December 31, 2023. NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) The following table presents the financial effect of the loan modifications presented above for material modifications to borrowers experiencing financial difficulty for the twelve months ended December 31, 2023: (dollars in thousands) Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension Payment Delay Twelve Months Ended December 31, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 0 7.50 % None None Non-working capital loans (1) 9,380 7.87 % 58 months Extension of payment terms from fully amortizing variable rate 40 month term to 60 month fixed rate term with 480 month amortization schedule, monthly interest and semiannual principal payments, and excess cash flow recapture provisions Extension of payment terms from monthly variable rate interest only payments with balloon payment at end of term to fully amortizing ten year fixed rate principal and interest payment schedule Total commercial and industrial loans 9,380 7.84 % 44 months Total modifications $ 9,380 7.84 % 44 months (1) Principal forgiveness of $9.4 million represents one $11.0 million non-working capital loan, of which $3.7 million and $5.6 million was charged off during the twelve months ended December 31, 2023 and 2022, respectively. The Company closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. At December 31, 2024, no loans receiving such a modification within the last twelve months were 30 days or greater past due. At December 31, 2024, no loans receiving a modification due to borrower financial difficulty within the last twelve months has experienced a payment default. Upon the Company's determination that a modified loan (or portion thereof) has subsequently been deemed uncollectible, the loan (or a portion thereof) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount.

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values: Level 1 Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2 Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. The Company used the following methods and significant assumptions to estimate the fair value of each type of financial instrument: Securities: Securities available-for-sale are valued primarily by a third party pricing service. The fair values of securities available-for-sale are determined on a recurring basis by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs) or pricing models which utilize significant observable inputs such as matrix pricing. This is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). These models utilize the market approach with standard inputs that include, but are not limited to benchmark yields, reported trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers and reference data. For certain municipal securities that are not rated and observable inputs about the specific issuer are not available, fair values are estimated using observable data from other municipal securities presumed to be similar or other market data on other non-rated municipal securities (Level 3 inputs). The Company’s Finance Department, which is responsible for all accounting and SEC compliance, and the Company’s Treasury Department, which is responsible for investment portfolio management and asset/liability modeling, are the two areas that determine the Company’s valuation policies and procedures. Both of these areas report directly to the Executive Vice President and Chief Financial Officer of the Company. For assets or liabilities that may be considered for Level 3 fair value measurement on a recurring basis, these two departments and the Executive Vice President and Chief Financial Officer determine the appropriate level of the assets or liabilities under consideration. If there are assets or liabilities that are determined to be Level 3 by this group, the Risk Management Committee of the Company and the Audit Committee of the board of directors (the "Board") are made aware of such assets at their next scheduled meeting. Securities pricing is obtained on securities from a third party pricing service and all security prices are tested annually against prices from another third party provider and reviewed with a market value price tolerance variance that varies by sector: municipal securities +/- 5%, government agency/MBS/CMO +/- 3% and U.S. treasuries +/- 1%. If any securities fall outside the tolerance threshold and have a variance of $100,000 or more, a determination of materiality is made for the amount over the threshold. Any security that would have a material threshold difference would be further investigated to determine why the variance exists and if any action is needed concerning the security pricing for that individual security. Changes in market value are reviewed monthly in aggregate by security type and any material differences are reviewed to determine why they exist. At least annually, the pricing methodology of the pricing service is received and reviewed to support the fair value levels used by the Company. A detailed pricing evaluation is requested and reviewed on any security determined to be fair valued using unobservable inputs by the pricing service. Mortgage banking derivative: The fair values of mortgage banking derivatives are based on observable market data as of the measurement date (Level 2). Interest rate swap derivatives: Our derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The majority of market inputs are actively quoted and can be validated through external sources, including brokers, market transactions and third-party pricing NOTE 5 – FAIR VALUE (continued) services. The fair value of interest rate swap derivatives is determined by pricing or valuation models using observable market data as of the measurement date (Level 2). Collateral dependent loans: Collateral dependent loans with specific allocations of the allowance for credit losses generally based on the fair value of the underlying collateral when repayment is expected solely from the collateral. Fair value is determined using several methods. Generally, the fair value of real estate is based on appraisals by qualified third party appraisers. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and result in a Level 3 classification of the inputs for determining fair value. In addition, the Company’s management routinely applies internal discount factors to the value of appraisals used in the fair value evaluation of collateral dependent loans. The deductions to the appraisals take into account changing business factors and market conditions, as well as value impairment in cases where the appraisal date predates a likely change in market conditions. Commercial real estate is generally discounted from its appraised value by 30-50% with the higher discounts applied to real estate that is determined to have a thin trading market or to be specialized collateral. In addition to real estate, the Company’s management evaluates other types of collateral as follows: (a) raw materials inventory is typically discounted from its cost or book value by 40%-60%, depending on the marketability of the goods (b) finished goods are generally discounted by 40%-60%, depending on the ease of marketability, cost of transportation or scope of use of the finished good (c) work in process inventory is typically discounted by 60%-100%, depending on the length of manufacturing time, types of components used in the completion process, and the breadth of the user base (d) equipment is valued at a percentage of depreciated book value or recent appraised value, if available, and is generally discounted at 20%-50% after various considerations including age and condition of the equipment, marketability, breadth of use, and whether the equipment includes unique components or add-ons; and (e) marketable securities are generally discounted by 10%-30%, depending on the type of investment, age of valuation report and general market conditions. This methodology is based on a market approach and typically results in a Level 3 classification of the inputs for determining fair value. Mortgage servicing rights: As of December 31, 2024, the fair value of the Company’s Level 3 servicing assets for residential mortgage loans ("MSRs") was $1.9 million, carried at amortized cost and no valuation reserve. These residential mortgage loans have a weighted average interest rate of 3.7%, a weighted average maturity of 20 years and are secured by homes generally within the Company’s market area of Northern Indiana and Indianapolis. A valuation model is used to estimate fair value by stratifying the portfolios on the basis of certain risk characteristics, including loan type and interest rate. Impairment is estimated based on an income approach. The inputs used include estimates of prepayment speeds, discount rate, cost to service, escrow account earnings, contractual servicing fee income, ancillary income, late fees, and float income. The most significant assumption used to value MSRs is prepayment rate. Prepayment rates are estimated based on published industry consensus prepayment rates. The most significant unobservable assumption is the discount rate. At December 31, 2024, the constant prepayment speed ("PSA") used was 157 and discount rate used was 10.0%. At December 31, 2023, the PSA used was 148 and the discount rate used was 10.5%. Other real estate owned: Nonrecurring adjustments to certain commercial and residential real estate properties classified as other real estate owned are measured at the lower of carrying amount or fair value less costs to sell. Fair values are generally based on third party appraisals of the property and are reviewed by the Company’s internal appraisal officer. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable properties used to determine value. Such adjustments are usually significant and result in a Level 3 classification. In addition, the Company’s management may apply discount factors to the appraisals to take into account changing business factors and market conditions, as well as value impairment in cases where the appraisal date predates a likely change in market conditions. In cases where the carrying amount exceeds the fair value, less costs to sell, an impairment loss is recognized. Real estate mortgage loans held-for-sale : Real estate mortgage loans held-for-sale are carried at the lower of cost or fair value, as determined by outstanding commitments, from third party investors, and result in a Level 2 classification. NOTE 5 – FAIR VALUE (continued) The tables below present the balances of assets and liabilities measured at fair value on a recurring basis as of December 31, 2024 and 2023: 2024 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 at Fair Value Assets: U.S. government sponsored agency securities $ 0 $ 109,435 $ 0 $ 109,435 Mortgage-backed securities: residential 0 422,409 0 422,409 State and municipal securities 0 454,922 4,660 459,582 Total available-for-sale securities 0 986,766 4,660 991,426 Mortgage banking derivative 0 94 0 94 Interest rate swap derivative 0 25,403 0 25,403 Total assets $ 0 $ 1,012,263 $ 4,660 $ 1,016,923 Liabilities: Interest rate swap derivative 0 25,403 0 25,403 Total liabilities $ 0 $ 25,403 $ 0 $ 25,403 2023 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 at Fair Value Assets: U.S. government sponsored agency securities $ 0 $ 119,479 $ 0 $ 119,479 Mortgage-backed securities: residential 0 447,842 0 447,842 State and municipal securities 0 482,127 2,280 484,407 Total available-for-sale securities 0 1,049,448 2,280 1,051,728 Mortgage banking derivative 0 47 0 47 Interest rate swap derivative 0 27,189 0 27,189 Total assets $ 0 $ 1,076,684 $ 2,280 $ 1,078,964 Liabilities: Mortgage banking derivative $ 0 $ 11 $ 0 $ 11 Interest rate swap derivative 0 27,190 0 27,190 Total liabilities $ 0 $ 27,201 $ 0 $ 27,201 The fair value of Level 3 available-for-sale securities was immaterial to warrant additional recurring fair value disclosures as of December 31, 2024 and 2023. NOTE 5 – FAIR VALUE (continued) The tables below present the amount of assets measured at fair value on a nonrecurring basis as of December 31, 2024 and 2023: 2024 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 at Fair Value Assets Collateral dependent loans: Commercial and industrial loans: Working capital lines of credit loans $ 0 $ 0 $ 23,174 $ 23,174 Non-working capital loans 0 0 3,281 3,281 Commercial real estate and multi-family residential loans: Owner occupied loans 0 0 664 664 Agri-business and agricultural loans: Loans secured by farmland 0 0 32 32 Total collateral dependent loans $ 0 $ 0 $ 27,151 $ 27,151 Total assets $ 0 $ 0 $ 27,151 $ 27,151 2023 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 at Fair Value Assets Collateral dependent loans: Commercial and industrial loans: Working capital lines of credit loans $ 0 $ 0 $ 1,263 $ 1,263 Non-working capital loans 0 0 3,374 3,374 Commercial real estate and multi-family residential loans: Owner occupied loans 0 0 682 682 Agri-business and agricultural loans: Loans secured by farmland 0 0 31 31 Total collateral dependent loans $ 0 $ 0 $ 5,350 $ 5,350 Other real estate owned 0 0 384 384 Total assets $ 0 $ 0 $ 5,734 $ 5,734 NOTE 5 – FAIR VALUE (continued) The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at December 31, 2024: (dollars in thousands) Fair Value Valuation Methodology Unobservable Inputs Average Range of Inputs Collateral dependent loans: Commercial and industrial $ 26,455 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 51% 4%-99% Collateral dependent loans: Commercial real estate and multi-family residential 664 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 54% Collateral dependent loans: Loans secured by farmland 32 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 54% The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at December 31, 2023: (dollars in thousands) Fair Value Valuation Methodology Unobservable Inputs Average Range of Inputs Collateral dependent loans: Commercial and industrial $ 4,637 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 64% 9%-99% Collateral dependent loans: Commercial real estate and multi-family residential 682 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 37% 9%-69% Collateral dependent loans: Loans secured by farmland 31 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 69% Other real estate owned 384 Appraisals Discount to reflect current market conditions and ultimate collectability 36% NOTE 5 – FAIR VALUE (continued) The following tables contain the estimated fair values and the related carrying values of the Company’s financial instruments at December 31, 2024 and 2023. Items which are not financial instruments are not included. 2024 Carrying Estimated Fair Value (dollars in thousands) Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 168,205 $ 168,205 $ 0 $ 0 $ 168,205 Securities available-for-sale 991,426 0 986,766 4,660 991,426 Securities held-to-maturity 131,568 0 113,107 0 113,107 Real estate mortgages held-for-sale 1,700 0 1,733 0 1,733 Loans, net 5,031,988 0 0 4,916,231 4,916,231 Mortgage banking derivative 94 0 94 0 94 Interest rate swap derivative 25,403 0 25,403 0 25,403 Federal Reserve and Federal Home Loan Bank Stock 21,420 N/A N/A N/A N/A Accrued interest receivable 28,446 0 8,178 20,268 28,446 Financial Liabilities: Certificates of deposit 855,876 0 851,933 0 851,933 All other deposits 5,045,090 5,045,090 0 0 5,045,090 Interest rate swap derivative 25,403 0 25,403 0 25,403 Standby letters of credit 294 0 0 285 285 Accrued interest payable 15,117 425 14,692 0 15,117 2023 Carrying Estimated Fair Value (dollars in thousands) Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 151,824 $ 151,824 $ 0 $ 0 $ 151,824 Securities available-for-sale 1,051,728 0 1,049,448 2,280 1,051,728 Securities held-to-maturity 129,918 0 119,215 0 119,215 Real estate mortgages held-for-sale 1,158 0 1,158 0 1,158 Loans, net 4,844,562 0 0 4,694,532 4,694,532 Mortgage banking derivative 47 0 47 0 47 Interest rate swap derivative 27,189 0 27,189 0 27,189 Federal Reserve and Federal Home Loan Bank Stock 21,420 N/A N/A N/A N/A Accrued interest receivable 30,011 0 8,558 21,453 30,011 Financial Liabilities: Certificates of deposit 1,016,821 0 1,010,172 0 1,010,172 All other deposits 4,703,704 4,703,704 0 0 4,703,704 Federal Home Loan Bank advances 50,000 50,000 0 0 50,000 Mortgage banking derivative 11 0 11 0 11 Interest rate swap derivative 27,190 0 27,190 0 27,190 Standby letters of credit 289 0 0 289 289 Accrued interest payable 20,893 753 20,140 0 20,893

LAND, PREMISES AND EQUIPMENT, N

LAND, PREMISES AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
LAND, PREMISES AND EQUIPMENT, NET	LAND, PREMISES AND EQUIPMENT, NET Land, premises and equipment and related accumulated depreciation were as follows at December 31, 2024 and 2023: (dollars in thousands) 2024 2023 Land $ 12,572 $ 12,472 Premises and improvements 68,481 63,862 Equipment and furniture 32,753 37,483 Total cost 113,806 113,817 Less accumulated depreciation 53,317 55,918 Land, premises and equipment, net $ 60,489 $ 57,899 The Company had no land, premises and equipment held for sale and included in other assets as of December 31, 2024 and 2023.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill There have been no changes in the $5.0 million carrying amount of goodwill since 2002. Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value. At December 31, 2024, the Company’s reporting unit had positive equity and the Company elected to perform a qualitative assessment to determine if it was more likely than not that the fair value of the reporting unit exceeded its carrying value, including goodwill. The qualitative assessment indicated that it was more likely than not that the fair value of the reporting unit exceeded its carrying value, resulting in no impairment. The Company’s annual impairment analysis was performed as of May 31, 2024. Circumstances did not substantially change during the second half of the year such that the Company believed it was necessary to perform an additional impairment analysis.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2024
Deposits [Abstract]
DEPOSITS	DEPOSITS The following table details total deposits as of December 31, 2024 and 2023: (dollars in thousands) 2024 2023 Non-interest bearing demand deposits $ 1,297,456 $ 1,353,477 Savings and transaction accounts: Savings deposits 276,179 301,168 Interest bearing demand deposits 3,471,455 3,049,059 Time deposits: Other time deposits 213,099 224,083 Deposits of $100,000 to $250,000 201,412 235,096 Deposits of $250,000 or more 441,365 557,642 Total deposits $ 5,900,966 $ 5,720,525 NOTE 8 – DEPOSITS (continued) At December 31, 2024, the scheduled maturities of time deposits were as follows: (dollars in thousands) Amount Maturing in 2025 $ 720,094 Maturing in 2026 90,709 Maturing in 2027 35,337 Maturing in 2028 5,813 Maturing in 2029 3,718 Thereafter 205 Total time deposits $ 855,876 During 2023 the Bank entered into agreements with IntraFi Network relative to their Insured Cash Sweep One-Way Buy program. As of December 31, 2023 the total amount available to the Bank via this program was $100.0 million, of which, $10.0 million was drawn. During 2024 the agreement was terminated, and no amounts were outstanding or available as of December 31, 2024.

BORROWINGS

BORROWINGS	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS The following table details outstanding fixed rate bullet advances with the Federal Home Loan Bank ("FHLB") of Indianapolis for the years ended December 31, 2024 and 2023: (dollars in thousands) 2024 2023 Federal Home Loan Bank of Indianapolis $ 0 $ 50,000 The advance outstanding at December 31, 2023 was a fixed-rate bullet advance and could not be prepaid by the Company without a penalty. The advance had an interest rate of 5.55% and matured on January 5, 2024. The note required payment at maturity and was secured by residential real estate loans and securities with a carrying value of $824.0 million at December 31, 2023. At December 31, 2024 and 2023, the Company owned $18.0 million of FHLB stock, which also secures debts owed to the FHLB. The Company is authorized by the Board to borrow up to $800.0 million at the FHLB, but availability is limited to $555.9 million based on collateral and outstanding borrowings. Federal Reserve Discount Window borrowings were secured by commercial loans and investment securities with a carrying value of $1.71 billion and $1.59 billion as of December 31, 2024 and 2023, respectively. The Company had a borrowing capacity of $1.36 billion and $1.26 billion at the Federal Reserve Bank as of December 31, 2024 and 2023, respectively. There were no borrowings outstanding at the Federal Reserve Bank at December 31, 2024 and 2023. The Company enrolled in the Federal Reserve Bank Term Funding Program that was initiated in March 2023 and had available borrowings secured by investment securities with a collateral value of $150.5 million as of December 31, 2023. There were no borrowings outstanding under the Bank Term Funding Program as of December 31, 2023. The Bank Term Funding Program was officially closed in March of 2024 whereupon the investment securities pledged as collateral by the Company were released by the Federal Reserve Bank. The Company had $395.0 million and $325.0 million of availability in federal funds lines with thirteen and eleven correspondent banks as of December 31, 2024 and 2023, respectively; no amounts were drawn upon as of either year-end. The Bank is also a member of the American Financial Exchange (AFX) where overnight fed funds purchased can be obtained from other banks on the Exchange that have approved the Bank for an unsecured, overnight line. These funds are only available if the approving banks have an ‘offer’ out to sell that day. The total amount approved for the Bank via AFX banks was $304.0 million and $319.0 million at December 31, 2024 and 2023, respectively. There were no amounts drawn as of December 31, 2024 and 2023. NOTE 9 – BORROWINGS (continued)

PENSION AND OTHER POSTRETIREMEN

PENSION AND OTHER POSTRETIREMENT PLANS	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
PENSION AND OTHER POSTRETIREMENT PLANS	PENSION AND OTHER POSTRETIREMENT PLANS In April 2000, the Lakeland Financial Corporation Pension Plan was frozen. The Company also maintains a Supplemental Executive Retirement Plan ("SERP") for select officers that was established as a funded, non-qualified deferred compensation plan. Currently, four retired officers are the only participants in the SERP. The measurement date for both the pension plan and SERP is December 31, 2024 and 2023. Information as to the Company’s employee benefit plans at December 31, 2024 and 2023 is as follows: Pension Benefits SERP Benefits (dollars in thousands) 2024 2023 2024 2023 Change in benefit obligation: Beginning benefit obligation $ 1,497 $ 1,546 $ 693 $ 700 Interest cost 66 75 30 33 Actuarial (gain) loss (213) (112) 30 93 Benefits paid (114) (12) (133) (133) Ending benefit obligation 1,236 1,497 620 693 Change in plan assets (primarily equity and fixed income investments and money market funds), at fair value: Beginning plan assets 1,835 1,820 546 606 Actual return 221 232 57 73 Employer contribution 0 0 0 0 Benefits paid (289) (217) (133) (133) Ending plan assets 1,767 1,835 470 546 Funded status at end of year $ 531 $ 338 $ (150) $ (147) Amounts recognized in the consolidated balance sheets consist of: Pension Benefits SERP Benefits (dollars in thousands) 2024 2023 2024 2023 Funded status included in other assets $ 531 $ 0 $ 0 $ 0 Funded status included in other liabilities 0 (338) 150 147 Amounts recognized in accumulated other comprehensive income (loss) consist of: Pension Benefits SERP Benefits (dollars in thousands) 2024 2023 2024 2023 Net actuarial loss $ 469 $ 478 $ 288 $ 502 NOTE 10 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) The accumulated benefit obligation for the pension plan was $1.2 million and $1.5 million for December 31, 2024 and 2023, respectively. The accumulated benefit obligation for the SERP was $620,000 and $693,000 for December 31, 2024 and 2023, respectively. Net period benefit cost and other amounts recognized in other comprehensive income (loss) include the following: Pension Benefits SERP Benefits (dollars in thousands) 2024 2023 2022 2024 2023 2022 Net pension expense: Service cost $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Interest cost 66 75 53 30 33 20 Expected return on plan assets (116) (123) (130) (33) (38) (45) Recognized net actuarial (gain) loss 16 18 99 45 42 45 Settlement cost 25 27 23 0 0 0 Net pension expense $ (9) $ (3) $ 45 $ 42 $ 37 $ 20 Net (gain) loss $ (168) $ (43) $ (215) $ 8 $ 56 $ 100 Amortization of net loss (17) (17) (99) (45) (42) (45) Total recognized in other comprehensive income (loss) (185) (60) (314) (37) 14 55 Total recognized in net pension expense and other comprehensive income (loss) $ (194) $ (63) $ (269) $ 5 $ 51 $ 75 The estimated net loss (gain) for the defined benefit pension plan and SERP that will be amortized (accreted) from accumulated other comprehensive income (loss) into net periodic benefit cost over the next fiscal year is ($40,000) for the pension plan and $53,000 for the SERP. The settlement costs in 2024, 2023 and 2022 were related to participants taking lump sum distributions from the pension plan during those years. For 2024, 2023 and 2022, the assumed form of payment elected by active participants upon retirement was a lump sum to reflect participant trends. The lump sum assumed interest rates, on the next page, for December 31, 2024, 2023 and 2022 reflect the mortality table in effect for 2024, 2023 and 2022, respectively. For 2024, 2023 and 2022, the mortality assumption was the PRI-2012 White Collar Mortality Table, with full generational Projection Scale MP-2021 at year-end. NOTE 10 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) Pension Benefits SERP Benefits 2024 2023 2022 2024 2023 2022 The following assumptions were used in calculating the net benefit obligation: Weighted average discount rate 5.46 % 4.83 % 5.03 % 5.46 % 4.83 % 5.03 % Rate of increase in future compensation N/A N/A N/A N/A N/A N/A Lump sum assumed interest rates First 5 years 4.42 % 5.77 % 5.10 % N/A N/A N/A Next 15 years 5.04 % 6.14 % 5.83 % N/A N/A N/A All future years 5.46 % 6.19 % 5.68 % N/A N/A N/A The following assumptions were used in calculating the net pension expense: Weighted average discount rate 4.83 % 5.03 % 2.49 % 4.83 % 5.03 % 2.49 % Rate of increase in future compensation N/A N/A N/A N/A N/A N/A Expected long-term rate of return 6.50 % 6.50 % 6.50 % 6.50 % 6.50 % 6.50 % Pension Plan and SERP Assets The Company’s investment strategies are to invest in a prudent manner for the purpose of providing benefits to participants in the pension plan and the SERP. The investment strategies are targeted to maximize the total return of the portfolio net of inflation, spending and expenses. Risk is controlled through diversification of asset types and investments in domestic and international equities and fixed income securities. The target allocations for plan assets are shown in the tables on the next page. Equity securities primarily include investments in common stocks. Debt securities include government agency and commercial bonds. Other investments consist of money market mutual funds. The weighted average expected long-term rate of return on pension plan and SERP assets is developed in consultation with the plans actuary. It is primarily based upon industry trends and consensus rates of return which are then adjusted to reflect the specific asset allocations and historical rates of return of the Company’s plan assets. The following assumptions were used in determining the total long-term rate of return: equity securities were assumed to have a long-term rate of return of approximately 8.85% and debt securities were assumed to have a long-term rate of return of approximately 3.00%. These rates of return were adjusted to reflect an approximate target allocation of 60% equity securities and 40% debt securities with a small downward adjustment due to investments in the "Other" category, which consist of low yielding money market mutual funds. Certain asset types and investment strategies are prohibited including, the investment in commodities, options, futures, short sales, margin transactions and non-marketable securities. NOTE 10 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) The Company’s pension plan asset allocation at year end 2024 and 2023, target allocation for 2025, and expected long-term rate of return by asset category are as follows: Target Percentage of Plan Weighted Asset Category 2025 2024 2023 Equity securities 55 - 65 % 59 % 63 % 8.85 % Debt securities 35 - 45 % 38 % 34 % 3.00 % Other 5 - 10 % 3 % 3 % 0.10 % Total 100 % 100 % 6.50 % The Company’s SERP plan asset allocation at year end 2024 and 2023, target allocation for 2025, and expected long-term rate of return by asset category are as follows: Target Percentage of Plan Weighted Asset Category 2025 2024 2023 Equity securities 55 - 65 % 60 % 65 % 8.85 % Debt securities 35 - 45 % 36 % 33 % 3.00 % Other 5 - 10 % 4 % 2 % 0.10 % Total 100 % 100 % 6.50 % Fair Value of Pension Plan and SERP Assets Fair value is the exchange price that would be received for an asset in the principal or most advantageous market for the asset in an orderly transaction between market participants on the measurement date. Also, a fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The Company used the following methods and significant assumptions to estimate the fair value of each type of financial instrument: Equity and debt securities: The fair values of securities are determined on a recurring basis by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs) or pricing models, which utilize significant observable inputs such as matrix pricing. This is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). NOTE 10 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) The fair values of the Company’s pension plan assets at December 31, 2024, by asset category are as follows: Asset Category Total Quoted Prices Significant Significant (dollars in thousands) Equity securities - US large cap common stocks $ 698 $ 698 $ 0 $ 0 Equity securities - US mid cap stock mutual funds 96 96 0 0 Equity securities - US small cap stock mutual funds 50 50 0 0 Equity securities - international stock mutual funds 153 153 0 0 Equity securities - emerging markets stock mutual funds 53 53 0 0 Debt securities - intermediate term bond mutual funds 466 466 0 0 Debt securities - short term bond mutual funds 172 172 0 0 Debt securities - preferred stock mutual funds 34 34 0 0 Cash - money market account 45 45 0 0 Total $ 1,767 $ 1,767 $ 0 $ 0 The fair values of the Company’s pension plan assets at December 31, 2023, by asset category are as follows: Asset Category Total Quoted Prices Significant Significant (dollars in thousands) Equity securities - US large cap common stocks $ 763 $ 763 $ 0 $ 0 Equity securities - US mid cap stock mutual funds 44 44 0 0 Equity securities - US small cap stock mutual funds 135 135 0 0 Equity securities - international stock mutual funds 143 143 0 0 Equity securities - emerging markets stock mutual funds 68 68 0 0 Debt securities - intermediate term bond mutual funds 373 373 0 0 Debt securities - short term bond mutual funds 153 153 0 0 Debt securities - high yield bond mutual funds 18 18 0 0 Debt securities - nontraditional bond mutual funds 12 12 0 0 Debt securities - bank loan mutual funds 35 35 0 0 Debt securities - preferred stock mutual funds 36 36 0 0 Cash - money market account 55 55 0 0 Total $ 1,835 $ 1,835 $ 0 $ 0 There were no Level 2 or 3 securities during either year. NOTE 10 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) The fair values of the Company’s SERP assets at December 31, 2024, by asset category are as follows: Asset Category Total Quoted Prices Significant Significant (dollars in thousands) Equity securities - US large cap stock mutual funds $ 82 $ 82 $ 0 $ 0 Equity securities - US mid cap stock mutual funds 28 28 0 0 Equity securities - US small cap stock mutual funds 15 15 0 0 Equity securities - US large cap exchange traded funds 105 105 0 0 Equity securities - emerging markets stock mutual funds 14 14 0 0 Equity securities - international stock mutual funds 39 39 0 0 Debt securities - intermediate term bond mutual funds 124 124 0 0 Debt securities - short term bond mutual funds 36 36 0 0 Debt securities - preferred stock mutual funds 10 10 0 0 Cash - money market account 17 17 0 0 Total $ 470 $ 470 $ 0 $ 0 The fair values of the Company’s SERP assets at December 31, 2023, by asset category are as follows: Asset Category Total Quoted Prices Significant Significant (dollars in thousands) Equity securities - US large cap common stocks $ 236 $ 236 $ 0 $ 0 Equity securities - US mid cap stock mutual funds 42 42 0 0 Equity securities - US small cap stock mutual funds 13 13 0 0 Equity securities - emerging markets stock mutual funds 20 20 0 0 Equity securities - international stock mutual funds 45 45 0 0 Debt securities - intermediate term bond mutual funds 107 107 0 0 Debt securities - short term bond mutual funds 44 44 0 0 Debt securities - high yield bond mutual funds 5 5 0 0 Debt securities - nontraditional bond mutual funds 4 4 0 0 Debt securities - bank loan mutual funds 10 10 0 0 Debt securities - preferred stock mutual funds 10 10 0 0 Cash - money market account 10 10 0 0 Total $ 546 $ 546 $ 0 $ 0 There were no Level 2 or 3 securities during either year. Contributions The Company did not contribute to its pension or SERP plans in 2024. NOTE 10 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) Estimated Future Benefit Payments The following benefit payments are expected to be paid over the next ten years: Plan Year Pension SERP (dollars in thousands) 2025 $ 141 $ 129 2026 192 119 2027 134 107 2028 129 93 2029 117 76 2030-2034 442 206

OTHER BENEFIT PLANS

OTHER BENEFIT PLANS	12 Months Ended
	Dec. 31, 2024
OTHER BENEFIT PLANS
OTHER BENEFIT PLANS	OTHER BENEFIT PLANS 401(k) Plan The Company maintains a 401(k) profit sharing plan for all employees meeting certain age and service requirements. The 401(k) plan allows employee contributions up to the maximum amount allowable under the Internal Revenue Code, which are matched based upon the percentage of budgeted net income earned during the year on the first 6% of the compensation contributed. The expense recognized from matching was $2.5 million, $2.0 million and $2.4 million in 2024, 2023 and 2022, respectively. Deferred Compensation Plan Effective January 1, 2004, the Company adopted the Lake City Bank Deferred Compensation Plan. The purpose of the deferred compensation plan is to extend full 401(k) type retirement benefits to certain individuals without regard to statutory limitations under tax qualified plans. A liability is accrued by the Company for its obligation under this plan. The expense (benefit) recognized was $1.4 million, $425,000 and ($1.0) million during the years ended December 31, 2024, 2023 and 2022, respectively. This resulted in a deferred compensation liability of $5.6 million and $4.1 million as of year end 2024 and 2023, respectively. The deferred compensation plan is funded solely by participant contributions and does not receive a Company match. Employee Agreements Under employment agreements with certain executives, certain events leading to separation from the Company could result in cash payments totaling $5.4 million as of December 31, 2024. On December 31, 2024, no amounts were accrued on these contingent obligations. Directors’ Deferred Compensation and Cash Plans The Company maintains a directors’ deferred compensation plan and a cash plan. The amount owed to directors for fees under the deferred directors’ compensation and cash plans as of December 31, 2024 and 2023 was $5.7 million and $5.8 million, respectively. The related expense for the deferred directors’ compensation and cash plans for the years ended December 31, 2024, 2023 and 2022 was $387,000, $432,000 and $458,000, respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax expense for the years ended December 31, 2024, 2023 and 2022 consisted of the following: (dollars in thousands) 2024 2023 2022 Current federal $ 21,949 $ 16,171 $ 22,825 Deferred federal (2,829) 1,302 (2,327) Current state 63 (131) 1,297 Deferred state (972) (776) (448) Total income tax expense $ 18,211 $ 16,566 $ 21,347 The differences between financial statement tax expense and amounts computed by applying the statutory federal income tax rate of 21% to income before income taxes were as follows: (dollars in thousands) 2024 2023 2022 Income taxes at statutory federal rate of 21% $ 23,455 $ 23,170 $ 26,284 Increase (decrease) in taxes resulting from: Tax exempt income (3,712) (4,226) (4,438) Nondeductible expense 280 269 159 State income tax, net of federal tax effect (718) (716) 671 Captive insurance premium income 0 (261) (417) Tax credit investments (150) (713) (586) Bank owned life insurance (903) (658) (78) Long-term incentive plan and deferred compensation (270) (715) (530) Nondeductible compensation expense 405 784 181 Other (176) (368) 101 Total income tax expense $ 18,211 $ 16,566 $ 21,347 NOTE 12 – INCOME TAXES (continued) The net deferred tax asset recorded in the consolidated balance sheets at December 31, 2024 and 2023 consisted of the following: (dollars in thousands) 2024 2023 Deferred tax assets: Bad debts $ 21,909 $ 18,384 Pension and deferred compensation liability 2,166 1,823 Nonaccrual loan interest 955 494 Long-term incentive plan 1,755 2,342 Lease liability 1,727 1,199 Deferred loan fees 574 781 Accrued legal reserve 0 635 Net operating loss carryforward 1,343 913 Other 724 591 31,153 27,162 Deferred tax liabilities: Depreciation 3,324 3,645 Loan servicing rights 502 570 State taxes 1,153 949 Intangible assets 1,267 1,270 REIT spillover dividend 2,040 2,140 Prepaid expenses 900 801 Lease right of use 1,727 1,199 Other 331 480 11,244 11,054 Valuation allowance 0 0 Net deferred tax asset $ 19,909 $ 16,108 At December 31, 2024, the Company has Indiana net operating loss carryforwards of approximately $29.9 million that will expire in 2038 if not used. Management has concluded that the state net operating losses will be fully utilized and therefore no valuation allowance is necessary on the state net operating loss. In addition to the net deferred tax assets included above, the deferred income tax asset (liability) allocated to the unrealized net gain (loss) on securities available-for-sale included in equity was $44.1 million and $41.1 million for 2024 and 2023, respectively. The deferred income tax asset allocated to the pension plan and SERP included in equity was $188,000 and $243,000 for 2024 and 2023, respectively. The Company evaluated its deferred tax asset at year end 2024 and has concluded that it is more likely than not that it will be realized. The Company expects to have taxable income in the future such that the deferred tax asset will be realized. Therefore, no valuation allowance is required. Unrecognized Tax Benefits The Company did not have any unrecognized tax benefits at December 31, 2024 or 2023. The Company does not expect the total amount of unrecognized tax benefits to significantly increase or decrease in the next twelve months. No interest or penalties were recorded in the income statement and no amount was accrued for interest and penalties for the periods ending December 31, 2024, 2023 and 2022. Should the accrual of any interest or penalties relative to unrecognized tax benefits be necessary, it is the Company’s policy to record such accruals in its income taxes accounts. The Company and its subsidiaries file a consolidated U.S. federal tax return and a combined unitary return in the States of Indiana and Michigan. These returns are subject to examinations by authorities for all years after 2020.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Loans to principal officers, directors, and their affiliates as of December 31, 2024 and 2023 were as follows: (dollars in thousands) 2024 2023 Beginning balance $ 132,481 $ 113,435 New loans and advances 56,946 69,822 Effect of changes in related parties 0 230 Repayments and renewals (57,693) (51,006) Ending balance $ 131,734 $ 132,481 Deposits from principal officers, directors, and their affiliates at year end 2024 and 2023 were $24.7 million and $22.5 million, respectively. The Company and Bank are an investor in certain funds managed by Centerfield Capital ("Centerfield"), a private equity investment firm. Faraz Abbasi, a director of the Company, is a Managing Partner and an owner of Centerfield. As of December 31, 2024 and 2023, the Company had an aggregate investment balance of approximately $2.7 million and $3.0 million, respectively, in such funds, which are included in other assets on the consolidated balance sheet, and had remaining commitments to invest up to approximately $2.1 million and $2.3 million, respectively. Under the terms of the applicable funds, Centerfield is entitled to customary management fees with respect to the amounts under management and investment gains, and it is estimated that Mr. Abbasi’s interest in such fees was approximately $25,000 annually for the years ended December 31, 2024 and 2023.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	12 Months Ended
	Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]
STOCK BASED COMPENSATION	STOCK BASED COMPENSATION Effective April 8, 2008, the Company adopted the Lakeland Financial Corporation 2008 Equity Incentive Plan (the "2008 Plan"), which was approved by the Company’s stockholders. At its inception there were 1,125,000 shares of common stock reserved for grants of stock options, stock appreciation rights, stock awards and cash incentive awards to employees of the Company, its subsidiaries and Board. Effective April 9, 2013, the Company adopted the Lakeland Financial Corporation 2013 Equity Incentive Plan (the "2013 Plan"), which was also approved by the Company’s stockholders. At its inception the remaining shares of common stock available to grant under the 2008 Plan of 435,867 were transferred to the 2013 Plan and reserved for grants of stock options, stock appreciation rights, stock awards and cash incentive awards to employees of the Company, its subsidiaries and Board. Non-vested shares from the 2008 Plan that were unused at vesting were added to the shares available to grant of the 2013 Plan. Effective April 12, 2017, the Company adopted the Lakeland Financial Corporation 2017 Equity Incentive Plan (the "2017 Plan"), which was also approved by the Company’s stockholders and does not permit share recycling. At its inception there were 1,000,000 shares of common stock reserved for grants of stock options, stock appreciation rights, stock awards and cash incentive awards to employees of the Company, its subsidiaries and Board. As of December 31, 2024, 158,658 shares were available for future grants in the 2017 Plan, which is the only active plan. Certain stock awards provide for accelerated vesting if there is a change in control. The Company has a policy of issuing new shares to satisfy exercises of stock awards. Included in net income for the years ended December 31, 2024, 2023 and 2022 was employee stock compensation expense of $4.6 million, $3.7 million and $7.8 million, and a related tax benefit of $1.1 million, $908,000 and $2.0 million, respectively. Stock Options The equity incentive plan requires that the exercise price for options be the market price on the date the options are granted. The maximum option term is ten years and the awards usually vest over three years. The fair value of each stock option is estimated with the Black-Scholes pricing model, using the following weighted-average assumptions as of the grant date for stock options granted during the years presented. Expected volatility is based on historical volatility of the Company’s stock over the immediately preceding expected life period, as well as other factors known on the grant date that would have a significant effect on the stock price during the expected life period. The expected stock option life used is the historical option life of the similar employee base or Board. The turnover rate is based on historical data of the similar employee base as a group NOTE 14 – STOCK BASED COMPENSATION (continued) and the Board as a group. The risk-free interest rate is the Treasury rate on the date of grant corresponding to the expected life period of the stock option. There were no stock option grants or modifications in 2024, 2023 or 2022. As of December 31, 2024, there was no unrecognized compensation cost related to non-vested stock options granted under the plan. There were no options outstanding, issued or exercised during the years ended December 31, 2024, 2023 or 2022. Restricted Stock Awards and Units The fair value of restricted stock awards and units is the closing price of the Company’s common stock on the date of grant, adjusted for the present value of expected dividends. The restricted stock awards fully vest after one year or more of service, determined at the grant date, with the exception of 12,350 shares granted to non-employee directors of the Board included as vested, below, which vested on the grant date. A summary of the changes in the Company’s non-vested shares for the year follows: Nonvested Shares Shares Weighted-Average Nonvested at January 1, 2024 47,340 $ 69.65 Granted 42,294 59.51 Vested (17,142) 60.34 Forfeited (2,237) 64.56 Nonvested at December 31, 2024 70,255 $ 66.01 As of December 31, 2024, there was $1.7 million unrecognized compensation cost related to non-vested shares granted under the plan. The cost is expected to be recognized over a weighted period of 1.7 years. The total fair value of shares vested during the years ended December 31, 2024, 2023 and 2022 was $1.1 million, $862,000 and $1.2 million, respectively. Performance Stock Units The fair value of stock awards is the closing price of the Company’s common stock on the date of grant, adjusted for the present value of expected dividends. The expected dividend rate is assumed to be the most recent dividend rate declared by the Board on the grant date. The grant date fair value of stock awards is assumed at the target payout rate. The stock awards fully vest on the third anniversary of the grant date. The 2024-2026, 2023-2025 and 2022-2024 Long-Term Incentive Plans must be paid in stock and have performance conditions which include revenue growth, diluted earnings per share growth and average return on beginning equity. Shares granted below include the number of shares assumed granted based on actual performance criteria of the 2024-2026, 2023-2025 and 2022-2024 Long-Term Incentive Plans at December 31, 2024. Nonvested Shares Shares Weighted-Average Nonvested at January 1, 2024 156,206 $ 63.18 Granted, net 45,655 58.57 Vested (100,236) 57.59 Forfeited (6,521) 64.58 Nonvested at December 31, 2024 95,104 $ 66.76 As of December 31, 2024, there wa s $2.1 million of total unrecognized compensation cost related to non-vested shares granted under the plan. The cost is expected to be recognized over a weighted period of 1.9 years. The total fair value of shares vested during the year ended December 31, 2024, 2023 and 2022 was $6.7 million, $7.8 million and $4.3 million, respectively. During the years ended December 31, 2024, 2023 and 2022, 100,236, 107,789 and 53,670 shares vested, respectively.

CAPITAL REQUIREMENTS AND RESTRI

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS	12 Months Ended
	Dec. 31, 2024
Capital Requirements and Restrictions On Retained Earnings [Abstract]
CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS	CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS The Company and the Bank are subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet certain heightened minimum capital requirements can initiate certain mandatory, and possibly discretionary actions by regulators that, if undertaken, could have a direct material effect on the financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weighting and other factors. The capital adequacy requirements were heightened by the Basel III Rule, previously defined, which went into effect on January 1, 2015 with a phase-in period for certain aspects of the rule through 2019. Under the Basel III rule, the Company must hold a capital conservation buffer above the adequately capitalized risk-based capital ratios. The capital conservation buffer was phased in from 0.00% for 2015 to 2.50% by 2019. The capital conservation buffer for 2024 and 2023 was 2.50%. The net unrealized gain or loss on available-for-sale securities is not included in computing regulatory capital. The quantitative measures established by regulation to ensure capital adequacy that were in effect on December 31, 2024 and 2023, require the Company and the Bank to maintain minimum capital amounts and ratios (set forth in the following table) of Total, Tier I and Common Equity Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined in the regulation), and of Tier I capital (as defined in the regulation) to average assets (as defined). Management believes, as of the years ended December 31, 2024 and 2023, that the Company and the Bank met all capital adequacy requirements to which they are subject. NOTE 15 – CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS (continued) As of December 31, 2024, the most recent notification from the federal regulators categorized the Company and the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum Total risk-based capital ratios, Tier I risk-based capital ratios and Tier I leverage capital ratios as set forth in the table. There have been no conditions or events since that notification that management believes have changed the Company and the Bank’s category. Actual Minimum Required For Capital Adequacy Minimum "Required" to (dollars in thousands) Amount Ratio Amount Ratio Amount Ratio Amount Ratio As of December 31, 2024 Total Capital (to Risk Weighted Assets) Consolidated $ 917,769 15.90 % $ 461,847 8.00 % $ 606,175 N/A N/A N/A Bank 909,232 15.76 461,612 8.00 605,866 10.50 % $ 577,015 10.00 % Tier I Capital (to Risk Weighted Assets) Consolidated 845,352 14.64 346,385 6.00 490,713 N/A N/A N/A Bank 836,845 14.50 346,209 6.00 490,463 8.50 461,612 8.00 Common Equity Tier 1 (CET1) Consolidated 845,352 14.64 259,789 4.50 404,116 N/A N/A N/A Bank 836,845 14.50 259,657 4.50 403,911 7.00 375,060 6.50 Tier I Capital (to Average Assets) Consolidated 845,352 12.15 278,369 4.00 278,369 N/A N/A N/A Bank 836,845 12.03 278,240 4.00 278,240 4.00 347,800 5.00 As of December 31, 2023 Total Capital (to Risk Weighted Assets) Consolidated $ 870,390 15.47 % $ 450,211 8.00 % $ 590,901 N/A N/A N/A Bank 852,405 15.16 449,894 8.00 590,486 10.50 % $ 562,367 10.00 % Tier I Capital (to Risk Weighted Assets) Consolidated 799,929 14.21 337,658 6.00 478,349 N/A N/A N/A Bank 781,999 13.91 337,420 6.00 478,012 8.50 449,894 8.00 Common Equity Tier 1 (CET1) Consolidated 799,929 14.21 253,243 4.50 393,934 N/A N/A N/A Bank 781,999 13.91 253,065 4.50 393,657 7.00 365,539 6.50 Tier I Capital (to Average Assets) Consolidated 799,929 11.82 270,636 4.00 270,636 N/A N/A N/A Bank 781,999 11.58 270,041 4.00 270,041 4.00 337,551 5.00 The Bank is required to obtain the approval of the Indiana Department of Financial Institutions for the payment of any dividend if the total amount of all dividends declared by the Bank during the calendar year, including the proposed dividend, would exceed the sum of the retained net income for the year-to-date combined with the retained net income for the previous two years. Indiana law defines "retained net income" to mean the net income of a specified period, calculated under the consolidated report of income instructions, less the total amount of all dividends declared for the specified period. As of December 31, 2024, approximately $104.2 million was available to be paid as dividends to the Company by the Bank. The payment of dividends by any financial institution or its holding company is affected by the requirement to maintain adequate capital pursuant to applicable capital adequacy guidelines and regulations, and a financial institution generally is prohibited from paying any dividends if, following payment thereof, the institution would be undercapitalized. As described above, the Bank exceeded its minimum capital requirements under applicable guidelines as of December 31, 2024. Notwithstanding the availability of funds for dividends, however, the FDIC may prohibit the payment of any dividends by the Bank if the FDIC determines such payment would constitute an unsafe or unsound practice.

OFFSETTING ASSETS AND LIABILITI

OFFSETTING ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2024
OFFSETTING ASSETS AND LIABILITIES
OFFSETTING ASSETS AND LIABILITIES	OFFSETTING ASSETS AND LIABILITIES The following tables summarize gross and net information about financial instruments and derivative instruments that are offset in the statement of financial position or that are subject to an enforceable master netting arrangement at December 31, 2024 and 2023. 2024 Gross Gross Net Amounts Gross Amounts Not (dollars in thousands) Financial Cash Collateral Net Assets Interest Rate Swap Derivatives $ 25,403 $ 0 $ 25,403 $ 0 $ (21,815) $ 3,588 Total Assets $ 25,403 $ 0 $ 25,403 $ 0 $ (21,815) $ 3,588 Liabilities Interest Rate Swap Derivatives $ 25,403 $ 0 $ 25,403 $ 0 $ 0 $ 25,403 Total Liabilities $ 25,403 $ 0 $ 25,403 $ 0 $ 0 $ 25,403 2023 Gross Gross Net Amounts Gross Amounts Not (dollars in thousands) Financial Cash Collateral Net Assets Interest Rate Swap Derivatives $ 27,189 $ 0 $ 27,189 $ 0 $ (25,555) $ 1,634 Total Assets $ 27,189 $ 0 $ 27,189 $ 0 $ (25,555) $ 1,634 Liabilities Interest Rate Swap Derivatives $ 27,190 $ 0 $ 27,190 $ 0 $ (90) $ 27,100 Total Liabilities $ 27,190 $ 0 $ 27,190 $ 0 $ (90) $ 27,100 If an event of default occurs causing an early termination of an interest rate swap derivative, any early termination amount payable to one party by the other party may be reduced by set-off against any other amount payable by the one party to the other party. If a default in performance of any obligation of a repurchase agreement occurs, each party will set-off property held in respect of transactions against obligations owing in respect of any other transactions.

COMMITMENTS, OFF-BALANCE SHEET

COMMITMENTS, OFF-BALANCE SHEET RISKS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, OFF-BALANCE SHEET RISKS AND CONTINGENCIES	COMMITMENTS, OFF-BALANCE SHEET RISKS AND CONTINGENCIES During the normal course of business, the Company becomes a party to financial instruments with off-balance sheet risk in order to meet the financing needs of its customers. These financial instruments include commitments to make loans and open-ended revolving lines of credit. Amounts as of the years ended December 31, 2024 and 2023, were as follows: 2024 2023 (dollars in thousands) Fixed Variable Rate Fixed Variable Rate Commercial loan lines of credit $ 60,856 $ 2,150,375 $ 96,814 $ 2,373,830 Standby letters of credit 0 49,558 0 51,383 Real estate mortgage loans 2,032 5,854 302 4,271 Real estate construction mortgage loans 1,010 5,165 0 4,271 Home equity mortgage open-ended revolving lines 0 388,235 0 364,928 Consumer loan open-ended revolving lines 0 26,589 0 26,870 Total $ 63,898 $ 2,625,776 $ 97,116 $ 2,825,553 The index on variable rate commercial loan commitments is principally the national prime rate. Interest rate ranges on commitments and open-ended revolving lines of credit for years ended December 31, 2024 and 2023, were as follows: 2024 2023 Fixed Variable Fixed Variable Commercial loan 1.00-14.50% 3.35-11.75% 1.00-14.50% 1.63-14.50% Real estate mortgage loan 3.00-7.38% 6.00-12.50% 7.38% 4.63-13.50% Consumer loan open-ended revolving line 15.00% 7.50-15.00% 15.00% 8.50-15.00% Commitments, excluding open-ended revolving lines, generally have fixed expiration dates of one year or less. Open-ended revolving lines are monitored for proper performance and compliance on a monthly basis. Since many commitments expire without being drawn upon, the total commitment amount does not necessarily represent future cash requirements. The Company follows the same credit policy (including requiring collateral, if deemed appropriate) to make such commitments as it follows for those loans that are recorded in its financial statements. The Company’s exposure to credit losses in the event of nonperformance is represented by the contractual amount of the commitments. Management does not expect any significant losses as a result of these commitments.

PARENT COMPANY STATEMENTS

PARENT COMPANY STATEMENTS	12 Months Ended
	Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]
PARENT COMPANY STATEMENTS	PARENT COMPANY STATEMENTS The Company operates primarily in the banking industry, which accounts for substantially all of its revenues, operating income and assets. Presented below are parent only financial statements: CONDENSED BALANCE SHEETS December 31, (dollars in thousands) 2024 2023 ASSETS Deposits with Lake City Bank $ 5,901 $ 15,239 Deposits with other depository institutions 435 1,887 Cash 6,336 17,126 Investments in banking subsidiary 675,315 631,774 Other assets 2,824 3,578 Total assets $ 684,475 $ 652,478 LIABILITIES Dividends payable and other liabilities $ 653 $ 2,774 STOCKHOLDERS’ EQUITY 683,822 649,704 Total liabilities and stockholders’ equity $ 684,475 $ 652,478 CONDENSED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (LOSS) Years Ended December 31, (dollars in thousands) 2024 2023 2022 Dividends from Lake City Bank $ 42,118 $ 46,263 $ 40,590 Dividends from non-bank subsidiaries 0 1,525 1,300 Other income 2 5 1 Miscellaneous expense (5,642) (4,768) (8,795) INCOME BEFORE INCOME TAXES AND EQUITY IN UNDISTRIBUTED INCOME OF SUBSIDIARIES 36,478 43,025 33,096 Income tax benefit 1,608 1,957 2,770 INCOME BEFORE EQUITY IN UNDISTRIBUTED INCOME OF SUBSIDIARIES 38,086 44,982 35,866 Equity in undistributed income of subsidiaries 55,392 48,785 67,951 NET INCOME $ 93,478 $ 93,767 $ 103,817 COMPREHENSIVE INCOME (LOSS) $ 82,173 $ 127,495 $ (101,199) NOTE 18 – PARENT COMPANY STATEMENTS (continued) CONDENSED STATEMENTS OF CASH FLOWS Years Ended December 31, (dollars in thousands) 2024 2023 2022 Cash flows from operating activities: Net income $ 93,478 $ 93,767 $ 103,817 Adjustments to net cash from operating activities: Equity in undistributed income of subsidiaries (55,392) (48,785) (67,951) Other changes 3,421 16,601 6,157 Net cash from operating activities 41,507 61,583 42,023 Cash flows from investing activities: Return of capital from subsidiary 0 3,602 0 Cash flows from investing activities 0 3,602 0 Cash flows from financing activities: Payments related to equity incentive plans (2,815) (3,135) (1,780) Purchase of treasury stock (592) (575) (579) Sales of treasury stock 391 405 221 Dividends paid (49,281) (47,094) (40,838) Cash flows from financing activities (52,297) (50,399) (42,976) Net increase (decrease) in cash and cash equivalents (10,790) 14,786 (953) Cash and cash equivalents at beginning of the year 17,126 2,340 3,293 Cash and cash equivalents at end of the year $ 6,336 $ 17,126 $ 2,340

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Following are the factors used in the earnings per share computations: (dollars in thousand except share and per share data) 2024 2023 2022 Basic earnings per common share: Net income $ 93,478 $ 93,767 $ 103,817 Weighted-average common shares outstanding 25,676,543 25,604,751 25,528,328 Basic earnings per common share $ 3.64 $ 3.67 $ 4.07 Diluted earnings per common share: Net income $ 93,478 $ 93,767 $ 103,817 Weighted-average common shares outstanding for basic earnings per common share 25,676,543 25,604,751 25,528,328 Add: Dilutive effect of assumed exercises of stock options and awards 92,475 118,414 184,210 Average shares and dilutive potential common shares 25,769,018 25,723,165 25,712,538 Diluted earnings per common share $ 3.63 $ 3.65 $ 4.04 There were no antidilutive stock options for 2024, 2023 and 2022.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 2024
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the years ended December 31, 2024 and 2023, all shown net of tax: (dollars in thousands) Unrealized Defined Total Balance at January 1, 2024 $ (154,460) $ (735) $ (155,195) Other comprehensive income (loss) before reclassification (13,058) 121 (12,937) Amounts reclassified from accumulated other comprehensive income (loss) 1,586 46 1,632 Net current period other comprehensive income (loss) (11,472) 167 (11,305) Balance at December 31, 2024 $ (165,932) $ (568) $ (166,500) (dollars in thousands) Unrealized Defined Total Balance at January 1, 2023 $ (188,154) $ (769) $ (188,923) Other comprehensive income (loss) before reclassification 32,105 (10) 32,095 Amounts reclassified from accumulated other comprehensive income (loss) 1,589 44 1,633 Net current period other comprehensive income (loss) 33,694 34 33,728 Balance at December 31, 2023 $ (154,460) $ (735) $ (155,195) NOTE 20 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (continued) Reclassifications out of accumulated other comprehensive income (loss) for the years ended December 31, 2024, 2023 and 2022 are as follows: Details about Amount Affected Line Item 2024 (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,962) Interest income Realized gains and (losses) on available-for-sale securities (46) Net securities gains (losses) Tax effect 422 Income tax expense Subtotal (1,586) Net of tax Amortization of defined benefit pension items (1) (62) Salaries and employee benefits Tax effect 16 Income tax expense Subtotal (46) Net of tax Total reclassifications for the period $ (1,632) Net income 2023 (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,987) Interest income Realized gains and (losses) on available-for-sale securities (25) Net securities gains (losses) Tax effect 423 Income tax expense Subtotal (1,589) Net of tax Amortization of defined benefit pension items (1) (59) Salaries and employee benefits Tax effect 15 Income tax expense Subtotal (44) Net of tax Total reclassifications for the period $ (1,633) Net income 2022 (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,518) Interest income Realized gains and (losses) on available-for-sale securities 21 Net securities gains (losses) Tax effect 315 Income tax expense Subtotal (1,182) Net of tax Amortization of defined benefit pension items (1) (144) Salaries and employee benefits Tax effect 36 Income tax expense Subtotal (108) Net of tax Total reclassifications for the period $ (1,290) Net income (1) Included in the computation of net pension plan expense as more fully discussed in Note 10 – Pension and Other Postretirement Plans.

SELECTED QUARTERLY DATA (UNAUDI

SELECTED QUARTERLY DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2024
Selected Quarterly Financial Information [Abstract]
SELECTED QUARTERLY DATA (UNAUDITED)	SELECTED QUARTERLY DATA (UNAUDITED) (in thousands except per share data) 2024 4th 3rd 2nd 1st Interest income $ 93,370 $ 95,018 $ 93,736 $ 91,034 Interest expense 41,676 45,745 45,440 43,618 Net interest income 51,694 49,273 48,296 47,416 Provision for credit losses 3,691 3,059 8,480 1,520 Net interest income after provision 48,003 46,214 39,816 45,896 Noninterest income 11,876 11,917 20,439 12,612 Noninterest expense 30,653 30,393 33,333 30,705 Income tax expense 5,036 4,400 4,373 4,402 Net income $ 24,190 $ 23,338 $ 22,549 $ 23,401 Basic earnings per common share $ 0.94 $ 0.91 $ 0.88 $ 0.91 Diluted earnings per common share $ 0.94 $ 0.91 $ 0.87 $ 0.91 2023 4th 3rd 2nd 1st Interest income $ 90,942 $ 88,623 $ 84,482 $ 79,220 Interest expense 42,343 40,230 35,958 27,701 Net interest income 48,599 48,393 48,524 51,519 Provision for credit losses 300 400 800 4,350 Net interest income after provision 48,299 47,993 47,724 47,169 Noninterest income 17,208 10,835 11,501 10,314 Noninterest expense 29,445 29,097 42,734 29,434 Income tax expense 6,436 4,479 1,880 3,771 Net income $ 29,626 $ 25,252 $ 14,611 $ 24,278 Basic earnings per common share $ 1.16 $ 0.99 $ 0.57 $ 0.95 Diluted earnings per common share $ 1.16 $ 0.98 $ 0.57 $ 0.94

LEASES

LEASES	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
LEASES	LEASES The Company leases certain office facilities under long-term operating lease agreements. The leases expire at various dates through 2044 and some include renewal options. Many of these leases require the payment of property taxes, insurance premiums, maintenance, utilities and other costs. In many cases, rentals are subject to increase in relation to a cost-of-living index. The Company accounts for lease and non-lease components together as a single lease component. The Company determines if an arrangement is a lease at inception. Operating leases are recorded as a right-of-use ("ROU") lease assets and are included in other assets on the consolidated balance sheet. The Company’s corresponding lease obligations are included in other liabilities on the consolidated balance sheet. ROU lease assets represent the Company’s right to use an underlying asset for the lease term and lease obligations represent the Company’s obligation to make lease payments arising from the lease. Operating ROU lease assets and obligations are recognized at the commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The ROU lease asset also includes any lease payments made and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. NOTE 22 - LEASES (continued) Lease expense for lease payments is recognized on a straight-line basis over the lease term. Short-term leases are leases having a term of twelve months or less. The Company recognizes short-term leases on a straight-line basis and does not record a related lease asset or liability for such leases, as allowed as practical expedient of the lease standard. The following is a maturity analysis of the operating lease liabilities as of December 31, 2024: Years ending December 31, (in thousands) Operating Lease 2025 $ 822 2026 792 2027 810 2028 770 2029 644 2030 and thereafter 5,267 Total undiscounted lease payments 9,105 Less imputed interest (2,328) Lease liability $ 6,777 Right-of-use asset $ 6,777 Year Ended Year Ended Year Ended (dollars in thousands) December 31, 2024 December 31, 2023 December 31, 2022 Lease cost Operating lease cost $ 742 $ 724 $ 667 Short-term lease cost 7 18 22 Total lease cost $ 749 $ 742 $ 689 Other information Operating cash outflows from operating leases $ 742 $ 724 $ 667 Weighted-average remaining lease term - operating leases 7.6 years 6.3 years 7.3 years Weighted average discount rate - operating leases 3.7 % 2.5 % 2.5 %

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 24,190	$ 23,338	$ 22,549	$ 23,401	$ 29,626	$ 25,252	$ 14,611	$ 24,278	$ 93,478	$ 93,767	$ 103,817

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	We rely extensively on various information systems and other electronic resources to operate our business. In addition, nearly all of our customers, service providers and other business partners on whom we depend, including the providers of our online banking, mobile banking and accounting systems, use these systems and their own electronic information systems. Any of these systems can be compromised, including through the employees, customers and other individuals who are authorized to use them, and threat actors use a sophisticated and constantly evolving set of software, tools and strategies to do so. The nature of our business, as a financial services provider, and our relative size, make us and our business partners high-value targets for these bad actors to pursue. See section "Risks Relation to our Operations". Accordingly, we have long devoted significant resources to assessing, identifying and managing risks associated with cybersecurity threats, including: • an internal information security team that is responsible for conducting regular assessments of our information systems, existing controls, vulnerabilities and potential improvements; • continuous monitoring tools that can detect and help respond to cybersecurity threats in real-time; • performing due diligence with respect to our third-party service providers, including their cybersecurity practices, and requiring contractual commitments from our service providers to take certain cybersecurity measures; • third-party information security and cybersecurity consultants, who conduct periodic penetration testing, vulnerability assessments and other procedures to identify potential weaknesses in our systems and processes; and • ongoing cybersecurity training and phishing testing for our employees. This information security program is a key part of our overall risk management system. The program includes administrative, technical and physical safeguards to help ensure the security and confidentiality of customer records and information. These security and privacy policies and procedures are in effect across all of our businesses and geographic locations. From time-to-time, we have identified cybersecurity threats and cybersecurity incidents that require us to make changes to our processes and to implement additional safeguards. While none of these identified threats or incidents have materially affected us, it is possible that threats and incidents we identify in the future could have a material adverse effect on our business strategy, results of operations and financial condition.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We rely extensively on various information systems and other electronic resources to operate our business. In addition, nearly all of our customers, service providers and other business partners on whom we depend, including the providers of our online banking, mobile banking and accounting systems, use these systems and their own electronic information systems. Any of these systems can be compromised, including through the employees, customers and other individuals who are authorized to use them, and threat actors use a sophisticated and constantly evolving set of software, tools and strategies to do so. The nature of our business, as a financial services provider, and our relative size, make us and our business partners high-value targets for these bad actors to pursue. See section "Risks Relation to our Operations". Accordingly, we have long devoted significant resources to assessing, identifying and managing risks associated with cybersecurity threats, including: • an internal information security team that is responsible for conducting regular assessments of our information systems, existing controls, vulnerabilities and potential improvements; • continuous monitoring tools that can detect and help respond to cybersecurity threats in real-time; • performing due diligence with respect to our third-party service providers, including their cybersecurity practices, and requiring contractual commitments from our service providers to take certain cybersecurity measures; • third-party information security and cybersecurity consultants, who conduct periodic penetration testing, vulnerability assessments and other procedures to identify potential weaknesses in our systems and processes; and • ongoing cybersecurity training and phishing testing for our employees.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Our management team is responsible for the day-to-day management of risks we face, including our Vice President – Information Security Officer. Our current Information Security Officer has over 15 years of experience, including prior work in the healthcare field, and is a Certified Information Systems Security Professional and CompTIA Security+ certified. In addition, our board of directors, as a whole and through the Bank's Corporate Risk Committee (the "Risk Committee"), is responsible for the oversight of risk management. In that role, our board of directors and Risk Committee, with support from the Company’s cybersecurity advisors, are responsible for ensuring that the risk management processes designed and implemented by management are adequate and functioning as designed. To carry out those duties, our board of directors receives reports, at least quarterly, from our management team regarding cybersecurity risks, and the Company’s efforts to prevent, detect, mitigate and remediate any cybersecurity incidents.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our management team is responsible for the day-to-day management of risks we face, including our Vice President – Information Security Officer.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our management team is responsible for the day-to-day management of risks we face, including our Vice President – Information Security Officer. Our current Information Security Officer has over 15 years of experience, including prior work in the healthcare field, and is a Certified Information Systems Security Professional and CompTIA Security+ certified.
Cybersecurity Risk Role of Management [Text Block]	In addition, our board of directors, as a whole and through the Bank's Corporate Risk Committee (the "Risk Committee"), is responsible for the oversight of risk management. In that role, our board of directors and Risk Committee, with support from the Company’s cybersecurity advisors, are responsible for ensuring that the risk management processes designed and implemented by management are adequate and functioning as designed.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Our management team is responsible for the day-to-day management of risks we face, including our Vice President – Information Security Officer. Our current Information Security Officer has over 15 years of experience, including prior work in the healthcare field, and is a Certified Information Systems Security Professional and CompTIA Security+ certified.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Our current Information Security Officer has over 15 years of experience, including prior work in the healthcare field, and is a Certified Information Systems Security Professional and CompTIA Security+ certified.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	In addition, our board of directors, as a whole and through the Bank's Corporate Risk Committee (the "Risk Committee"), is responsible for the oversight of risk management. In that role, our board of directors and Risk Committee, with support from the Company’s cybersecurity advisors, are responsible for ensuring that the risk management processes designed and implemented by management are adequate and functioning as designed. To carry out those duties, our board of directors receives reports, at least quarterly, from our management team regarding cybersecurity risks, and the Company’s efforts to prevent, detect, mitigate and remediate any cybersecurity incidents.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Nature of Operations and Principles of Consolidation	Nature of Operations and Principles of Consolidation: The consolidated financial statements include Lakeland Financial Corporation (the "Holding Company") and its wholly owned subsidiary, Lake City Bank (the "Bank"), referred to as (the "Company"). On December 18, 2006, LCB Investments II, Inc. was formed as a wholly owned subsidiary of the Bank incorporated in Nevada to manage the Bank’s investment portfolio beginning in 2007. On December 21, 2006, LCB Funding, Inc., a real estate investment trust incorporated in Maryland, was formed as a wholly owned subsidiary of LCB Investments II, Inc. On December 28, 2012, LCB Risk Management, Inc., a captive insurance company incorporated in Nevada, was formed as a wholly owned subsidiary of the Holding Company. LCB Risk Management, Inc. was dissolved as a corporate entity on December 18, 2023. All assets of the subsidiary were distributed to the Holding Company upon decommissioning. All intercompany transactions and balances are eliminated in consolidation. The Company provides financial services through the Bank, a full-service commercial bank with 54 branch offices in fifteen counties in Northern and Central Indiana. The Company provides commercial, retail, trust and investment services to its customers. Commercial products include commercial loans and technology-driven solutions to meet commercial customers’ treasury management needs such as mobile business banking and online treasury management services. Retail banking clients are provided a wide array of traditional retail banking services, including lending, deposit and investment services. Retail lending programs are focused on mortgage loans, home equity lines of credit and traditional retail installment loans. Retail and commercial clients utilize the Lake City Bank Digital application to access and transact banking transactions. The Company provides credit card services to retail and commercial customers through its retail card program and merchant processing activity. The Company provides wealth advisory and trust clients with traditional personal and corporate trust services. The Company also provides retail brokerage services, including an array of financial and investment products such as annuities and life insurance. Other financial instruments, which represent potential concentrations of credit risk, include deposit accounts in other financial institutions.
Use of Estimates	Use of Estimates: To prepare financial statements in conformity with U.S. generally accepted accounting principles ("GAAP"), management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided and future results could differ.
Cash Flows	Cash Flows: Cash and cash equivalents include cash, demand deposits in other financial institutions and short-term investments and certificates of deposit with maturities of 90 days or less. Cash flows are reported net for customer loan and deposit transactions, and certain short-term borrowings.
Securities	Securities: Securities are classified as available-for-sale when they might be sold before maturity. Securities available-for-sale are carried at fair value, with unrealized holding gains and losses reported in other comprehensive income (loss), net of tax. Securities are classified as held-to-maturity and carried at amortized cost when management has the positive intent and ability to hold them to maturity. Purchase premiums or discounts are recognized in interest income using the interest method over the terms of the securities or over estimated lives for mortgage-backed securities. Gains and losses on sales are based on the amortized cost of the security sold and recorded on the trade date. For securities in an unrealized loss position, management considers the extent and duration of the unrealized loss, and the financial condition and near-term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likel y than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, nature of the security, the underlying collateral, and the financial condition of the issuer, among other factors. If this assessment indicates a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and a valuation allowance for securities losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through a valuation allowance for securities losses is recognized in other comprehensive income (loss). Changes in the valuation allowance for securities losses are recorded as a component of credit loss expense. Losses are charged against the valuation allowance for securities losses when management believes the uncollectibility of the security is confirmed or when either criteria regarding intent or requirement to sell is met.
Real Estate Mortgage Loans Held-for-Sale	Real Estate Mortgage Loans Held-for-Sale: Loans held-for-sale are reported at the lower of cost or fair value on an aggregate basis. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. Loan sales occur on the delivery date agreed to in the relevant commitment agreement. The Company retains servicing on the majority of loans sold. The carrying value of loans sold is reduced by the amount allocated to the servicing right. The gain or loss on the sale of loans is the difference between the carrying value of the loans sold and the funds received from the sale.
Loans	Loans: Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, deferred loan fees and costs, and an allowance for credit losses. Interest income is reported on the interest method and includes amortization of net deferred loan fees and costs over the loan term. All classes of commercial and industrial, commercial real estate and multi-family residential, agri-business and agricultural, other commercial and consumer 1-4 family mortgage loans for which collateral is insufficient to cover all principal and accrued interest are reclassified as nonaccrual loans, on or before the date when the loan becomes 90 days delinquent. When a loan is classified as a nonaccrual loan, interest on the loan is no longer accrued, all unpaid accrued interest is reversed and interest income is subsequently recorded on the cash-basis or cost-recovery method. Accrual status is resumed when all contractually due payments are brought current and future payments are reasonably assured. Other consumer loans are not placed on a nonaccrual status since these loans are charged-off when they have been delinquent from 90 to 180 days, and when the related collateral, if any, is not sufficient to offset the indebtedness. Nonaccrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated and individually analyzed loans. The recorded investment in loans is the loan balance net of unamortized deferred loan fees and costs. The total amount of loans accrued interest
Allowance for Credit Losses	Allowance for Credit Losses: The allowance for credit losses is a valuation allowance to provide for expected credit losses. Losses are charged against the allowance when management believes that the principal is uncollectible. Subsequent recoveries, if any, are credited to the allowance. Allocations of the allowance are made for specific loans and for pools of similar types of loans, although the entire allowance is available for any loan that, in management's judgment, should be charged against the allowance. A provision for credit losses is taken based on management's ongoing evaluation of the appropriate allowance balance. A formal evaluation of the adequacy of the credit loss allowance is conducted monthly. The ultimate recovery of all loans is susceptible to future market factors beyond the Company's control. NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The determination of the appropriate allowance is inherently subjective, as it requires significant estimates by management. The Company has an established process to determine the adequacy of the allowance for credit losses that generally includes consideration of changes in the nature and volume of the loan portfolio and overall portfolio quality, along with current and forecasted economic conditions that may affect borrowers' ability to repay. Consideration is not limited to these factors although they represent the most commonly cited factors. To determine the specific allocation levels for individual credits, management considers the current valuation of collateral and the amounts and timing of expected future cash flows as the primary measures. Management also considers trends in adversely classified loans based upon an ongoing review of those credits. With respect to pools of similar loans, an appropriate level of general allowance is determined by portfolio segment using a pr obability of default-loss given default ("PD/LGD") model, subject to a floor. A default can be triggered by one of several asset quality factors, including past due status, nonaccrual status, material modification to a borrower experiencing financial difficulty or if the loan has had a charge off. This PD is then combined with a LGD derived from historical charge off data to construct a loss rate. This loss rate is then supplemented with adjustments for reasonable and supportable forecasts of relevant economic indicators, particularly the unemployment rate forecast from the Federal Open Market Committee's Summary of Economic Projections, as well as portfolio trends based on the risks present for each portfolio segment. These environmental factors include consideration of portfolio trends and conditions; industry conditions; and effects of changes in credit concentrations. It is also possible that these factors could include social, political, economic, and terrorist events or activities. All of these factors are susceptible to change, which may be significant. As a result of this detailed process, the allowance results in two forms of allocations, specific and general. These two components represent the total allowance for credit losses deemed adequate to cover expected losses within the loan portfolio. Commercial loans are subject to a dual standardized grading process administered by the credit administration function. These grade assignments are performed independent of each other, and a consensus is reached by credit administration and the loan officer. Specific allowances are established in cases where management has identified significant conditions or circumstances related to an individual credit that indicate it should be evaluated on an individual basis. Considerations with respect to specific allocations for these individual credits include, but are not limited to, the following: (a) the sufficiency of the customer's cash flow or net worth to repay the loan; (b) the adequacy of the discounted value of collateral relative to the loan balance; (c) whether the loan has been criticized in a regulatory examination; (d) whether the loan is nonperforming; (e) any other reasons the ultimate collectability of the loan may be in question; or (f) any unique loan characteristics that require special monitoring. Allocations are also applied to categories of loans considered not to be individually analyzed, but for which the rate of loss is expected to be consistent with or greater than historical averages. Such allocations are based on past loss experience and information about specific borrower situations and estimated collateral values. These general pooled loan allocations are performed for portfolio segments of commercial and industrial; commercial real estate, multi-family, and construction; agri-business and agricultural; other commercial loans; and consumer 1-4 family mortgage and other consumer loans. General allocations of the allowance are determined by a historical loss rate based on the calculation of each pool's probability of default-loss given default, subject to a floor. The length of the historical period for each pool is based on the average life of the pool. The historical loss rates are all supplemented with consideration of economic conditions and portfolio trends. The risk characteristics of each of the identified portfolio segments are as follows: Commercial and Industrial - Borrowers may be subject to industry conditions including decreases in product demand; increase in material or other production costs that cannot be immediately recaptured in the sales or distribution cycle; interest rate increases that could have an adverse impact on profitability; non-payment of credit that has been extended under normal vendor terms for goods sold or services; and interruption related to the importing or exporting of production materials or sold products. Commercial Real Estate and Multi-Family Residential - Borrowers may be subject to potential adverse market conditions that cause a decrease in market value or lease rates; the potential for environmental impairment from events occurring on subject or neighboring properties; and obsolescence in location or function. Multi-family residential is also subject to adverse market conditions associated with a change in governmental or personal funding sources for tenants; over supply of units in a specific region; a shift in population; and reputational risks. Construction and land development risks include slower absorption than anticipated on speculative projects; deterioration in market conditions that may impact a project's value; unforeseen costs not considered in the original construction budget; or any other factors that may impact the completion or success of the project. Agri-business and Agricultural - Borrowers may be subject to adverse market or weather conditions including changes in local or foreign demand; lower yields than anticipated; political or other impact on storage, distribution or use; foreign trade policies including tariffs; exposure to increasing commodity prices which result in higher production, distribution or exporting costs, or falling commodity prices which result in revenues that may be insufficient to cover costs. NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Other Commercial - Governmental borrowers may be subject to an interruption in the flow of funds to states and other political subdivisions for the purpose of debt repayments on loans held by the Bank. Not-for-profit borrowers may be subject to changes in tax law that adversely impact revenues. Consumer 1-4 Family Mortgage - Borrowers may be subject to adverse employment conditions in the local economy leading to increased default rates; decreased market values from oversupply in a geographic area; and impact to the borrowers' ability to maintain payments in the event of incremental rate increases on adjustable rate mortgages. Other Consumer - Borrowers may be subject to adverse employment conditions in the local economy which may lead to higher default rates; and decreases in the value of underlying collateral. A loan is individually analyzed for specific allocation when, based on current information and events, it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the loan agreement. Allocations are analyzed individually or in total for smaller-balance loans of similar nature such as all classes of consumer 1-4 family and other consumer loans, and individually for all classes of commercial and industrial, commercial real estate and multi-family, agri-business and agricultural and other commercial loans. The Company analyzes commercial loans individually by classifying the loans as to credit risk. This analysis is performed on a quarterly basis for Special Mention, Substandard and Doubtful grade loans and annually on Pass grade loans over $250,000. Factors considered by management in determining individual evaluation include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as individually evaluated. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. If a loan is individually evaluated, a portion of the allowance may be allocated so that the loan is reported, net, at the present value of estimated future cash flows using the loan’s original rate or at the fair value of collateral less anticipated costs to sell. All classes of commercial and industrial, commercial real estate and multifamily residential, agri-business and agricultural, other commercial, consumer 1-4 family mortgage loans and other consumer loans that become delinquent beyond 90 days are analyzed and a charge off is taken when it is determined that the underlying collateral, if any, is not sufficient to offset the indebtedness. Loans, for which the terms have been modified for borrowers experiencing financial difficulties and a concession has been granted that could materially change the Company's expected future cash flows, are classified as individually evaluated and may be either accruing or non-accruing. Modifications to borrowers experiencing financial difficulties on nonaccrual status follow the same policy as described above for other loans. Individual evaluation for modifications to borrowers experiencing financial difficulty is measured at the present value of estimated future cash flows using the loan’s effective rate at inception or at discounted collateral value for collateral dependent loans. Due to the imprecise nature of estimating the allowance for credit losses, the Company's allowance for credit losses includes an immaterial unallocated component. The unallocated component of the allowance for credit losses incorporates the Company's judgmental determination of potential expected losses that may not be fully reflected in other allocations. As a practical expedient, the Company has elected to disclose accrued interest separately from loan principal balances on the consolidated balance sheet. Additionally, when a loan is placed on non-accrual, interest payments are reversed through interest income. For off balance sheet credit exposures outlined in the ASC at 326-20-30-11, it is the Company's position that nearly all of the unfunded amounts on lines of credit are unconditionally cancellable, and therefore not subject to having a liability recorded. Credit Quality Indicators: The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes commercial loans individually by classifying the loans as to credit risk. This analysis is performed on a quarterly basis for Special Mention, Substandard and Doubtful grade loans and annually on Pass grade loans over $250,000. The Company uses the following definitions for risk ratings: 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. Substandard. Loans classified as Substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized as 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 characteristics that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Loans are considered to be "Pass" rated when they are reviewed as part of the previously described process and do not meet the criteria above with the exception of consumer troubled debt restructurings, which are evaluated and listed with Substandard commercial grade loans and consumer nonaccrual loans which are evaluated individually and listed with "Not Rated" loans. Loans listed as Not Rated are consumer loans or commercial loans with consumer characteristics included in groups of homogenous loans which are analyzed for credit quality indicators utilizing delinquency status.
Investments in Limited Partnerships	Investments in Limited Partnerships: The Company enters into and invests in limited partnerships in order to support Community Reinvestment Act activities. The Company invests in Small Business Investment Company Program funds, a mission-driven financial institutions fund, and a technology consortium fund. The Company is a limited partner in these investments and, as such, the Company is not involved in the management or operation of such investments. These investments are accounted for using the equity method of accounting. Under the equity method of accounting, the Company records its share of the partnership’s earnings or losses in its income statement and adjusts the carrying amount of the investments on the consolidated balance sheet. These investments are evaluated for impairment when events indicate the carrying amount may not be recoverable. The investments recorded at NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) December 31, 2024 and 2023 were $7.6 million and $6.2 million, respectively and are included with other assets in the consolidated balance sheet.
Investments In Tax Credit Structures	Investments in Tax Credit Structures: The Company invests in tax credit structures. At December 31, 2024 and 2023, the balance of investments in tax credit structures was $7.2 million and $6.8 million respectively. These balances are reflected in the other assets The Company adopted the proportional amortization method for accounting for investments in tax credit structures effective January 1, 2024. Prior to this, these investments were accounted for using the equity method. During the year ended December 31, 2024, the Company recognized amortization expense of $794,000, which was included within income tax expense other noninterest income income tax expense cash flows from operations
Foreclosed Assets	Foreclosed Assets: Assets acquired through loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. If fair value declines, a valuation allowance is recorded through expense. Costs incurred after acquisition are expensed. At December 31, 2024 and 2023, the balance of other real estate owned was $284,000 and $384,000, respectively, and is included with other assets on the consolidated balance sheet.
Land, Premises and Equipment, Net	Land, Premises and Equipment, Net: Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is computed on the straight-line method over the useful lives of the assets. Premises and improvements assets have useful lives between 5 and 40 years. Equipment and furniture assets have useful lives between 3 and 7 years.
Loan Servicing Rights	Loan Servicing Rights: Servicing rights are recognized separately when they are acquired through sales of loans. When mortgage loans are sold, servicing rights are initially recorded at fair value with the income statement effect recorded in mortgage banking income Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as loan type, term and interest rate. Any impairment of a grouping is reported as a valuation allowance, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. Changes in the valuation allowance are reported with mortgage banking income on the income statement. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. The carrying value of mortgage servicing rights, which is included with other assets in the consolidated balance sheet, was $1.9 million and $2.2 million as of December 31, 2024 and 2023, respectively. Mortgage loans serviced for others are not NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) included in the accompanying consolidated balance sheets. The unpaid principal balances of these loans were $313.0 million and $333.1 million at December 31, 2024 and 2023, respectively. Custodial escrow balances maintained in connection with serviced loans were $1.7 million and $1.5 million at year end 2024 and 2023, respectively. Servicing fee income (loss), which is included in loan and service fees on the income statement, is recorded for fees earned for servicing loans. Fees earned for servicing loans are based on a contractual percentage of the outstanding principal amount of the loan and are recorded as income when earned.
Transfers of Financial Assets	Transfers of Financial Assets: Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Mortgage Banking Derivatives	Mortgage Banking Derivatives: Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free-standing derivatives. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest on the loan is locked. The Company enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into, in order to hedge the change in interest rates resulting from its commitments to fund the loans. Changes in fair values of these derivatives are included in mortgage banking income.
Interest Rate Swap Derivatives	Interest Rate Swap Derivatives: The Company offers a derivative product to certain creditworthy commercial banking customers. This product allows the commercial banking customers to enter into an agreement with the Company to swap a variable rate loan to a fixed rate. These derivative products are designed to reduce, eliminate or modify the borrower’s interest rate exposure. The extension of credit incurred in connection with these derivative products is subject to the same approval and underwriting standards as traditional credit products. The Company limits its risk exposure by simultaneously entering into a similar, offsetting swap agreement with a separate, well-capitalized and highly rated counterparty previously approved by the Company’s Asset Liability Committee. By using these interest rate swap arrangements, the Company is also better insulated from the interest rate risk associated with underwriting fixed-rate loans and is better able to meet customer demand for fixed rate loans. These derivative contracts are not designated against specific assets or liabilities and, therefore, do not qualify for hedge accounting. The derivatives are recorded as assets and liabilities on the balance sheet at fair value with changes in fair value recorded in non-interest income for both the commercial banking customer swaps and the related offsetting swaps. The fair value of the derivative instruments incorporates a consideration of credit risk (in accordance with ASC 820), resulting in some potential volatility in earnings each period. Cash flow activity is recorded through other assets and other liabilities. The notional amount of the combined interest rate swaps with customers and counterparties at December 31, 2024 and 2023 was $744.8 million and $826.4 million, respectively. The fair value of the interest rate swap asset was $25.4 million and $27.2 million and the fair value of the interest rate swap liability was $25.4 million and $27.2 million at December 31, 2024 and 2023, respectively. The Company is a party in a risk participation transaction of an interest rate swap, which had a total notional amount of $4.9 million at December 31, 2024. The Company was not a party to such transactions at December 31, 2023.
Bank Owned Life Insurance	Bank Owned Life Insurance: At December 31, 2024 and 2023, the Company owned $107.3 million and $104.8 million, respectively, of life insurance policies on certain officers to provide a life insurance benefit for these officers. At December 31, 2024 and 2023, the Company also owned $6.0 million and $4.3 million, respectively, of variable life insurance on certain officers related to a deferred compensation plan. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, i.e., the cash surrender value adjusted for other changes or other amounts due that are probable at settlement.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: All goodwill on the Company’s consolidated balance sheet resulted from business combinations prior to January 1, 2009 and represents the excess of the purchase price over the fair value of acquired tangible assets and liabilities and identifiable intangible assets. Goodwill is not amortized, but assessed at least annually for impairment and any such impairment would be recognized in the period identified.
FHLB and Federal Reserve Bank Stock	FHLB and Federal Reserve Bank Stock: FHLB and Federal Reserve Bank stock are carried at cost in other assets, classified as a restricted security and are periodically evaluated for impairment based on ultimate recoverability of par value. Both cash and stock dividends are reported as income.
Long-term Assets	Long-term Assets: Premises and equipment, and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value. There was no such impairment identified for the years ended December 31, 2024, 2023 and 2022.
Benefit Plans	Benefit Plans: The Company has a noncontributory defined benefit pension plan, which covered substantially all employees until the plan was frozen effective April 1, 2000. Funding of the plan equals or exceeds the minimum funding requirement determined by the actuary. Pension expense is the net of interest cost, return on plan assets and amortization of gains and losses not immediately recognized. Benefits are based on years of service and compensation levels. The Company maintains a 401(k) profit sharing plan for all employees meeting certain age and service requirements. The Company contributions are based upon the percentage of budgeted net income earned during the year. An employee deferred compensation plan is available to certain employees with returns based on investments in mutual funds. The Company maintains a directors’ deferred compensation plan. Effective January 1, 2003, the directors’ deferred compensation plan was amended to restrict the deferral to be in stock only and deferred directors’ fees are included in equity. The Company acquires shares on the open market and records such shares as treasury stock.
Revenue Recognition	Revenue Recognition: All of the Company’s revenue from contracts with customers in the scope of ASC 606 is recognized within noninterest income. The following is a description of principal activities from which we generate revenue. Revenues are recognized as the Company satisfies its obligations with our customers, in an amount that reflects the consideration that we expect to receive in exchange for those services. Wealth advisory fees The Company provides wealth advisory services to its customers and earns fees from its contracts with trust customers to manage assets for investment and/or to transact on their accounts. These fees are primarily earned over time as the Company provides the contracted monthly, quarterly, or annual services and are generally assessed based on a tiered scale of the market value of assets under management at month-end. Fees that are transaction based, including trade execution services, are recognized at the point in time that the transaction is executed. Other related services, such as escrow accounts that are based on a fixed schedule, are recognized when the services are rendered. Investment brokerage services The Company provides investment brokerage services through a full service brokerage and investment and advisory firm, Cetera Investment Services LLC ("Cetera"). The Company receives commissions from Cetera on a monthly basis based upon customer activity for the month. The fees are recognized monthly and a receivable is recorded until commissions are generally paid by the 5th business day of the following month. Because the Company (i) acts as an agent in arranging the NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) relationship between the customer and Cetera and (ii) does not control the services to the customers, investment brokerage service fees are presented net of Cetera’s related costs. Service charges on deposit accounts The Company earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which include services such as ATM use fees, stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer’s request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Company satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the customer’s balance. Interchange income The Company provides the ability to transact on certain deposit accounts through the use of debit cards by outsourcing the services through third party service providers. Performance obligations are met on a transactional basis and income is recognized monthly based on transaction type and volume. Under ASC 606, fees from interchange income related to its customers use of debit cards will be reported gross in loan and service fees under noninterest income. The cost of using third party providers for these interchange services are reported in data processing fees and supplies under noninterest expense. Gain on sale of other real estate owned ("OREO") financed by seller On occasion, the Company underwrites a loan to purchase property owned by the Company. Under ASC 606, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the OREO asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, the Company adjusts the transaction price and related gain (loss) on sale if a significant financing component is present. Debit card incentive rebates The Company receives incentive rebates based on debit card transaction volume. Performance obligations are met on a transactional basis and income is recognized monthly based on transaction volume. Under ASC 606, these rebates related to debit card transaction volume are reported as a contra expense in data processing fees and supplies under noninterest expense.
Stock Based Compensation	Stock Based Compensation: Compensation cost is recognized for stock options and restricted stock awards issued to employees, based on the fair value of these awards at the date of grant. A Black-Scholes model is utilized to estimate the fair value of stock options, while the market price of the Company’s common stock at the date of grant adjusted for the present value of expected dividends is used for restricted stock awards. Compensation cost is recognized over the required service period, generally defined as the vesting period. Certain of the restricted stock awards are performance based, as more fully discussed in Note 14 – Stock Based Compensation.
Income Taxes	Income Taxes: Annual consolidated federal and state income tax returns are filed by the Company. Deferred income tax assets and liabilities are determined using the liability (or balance sheet) method. Income tax expense is recorded based on the amount of taxes due on its tax return plus net deferred taxes computed based upon the expected future tax consequences of temporary differences between carrying amounts and tax basis of assets and liabilities, using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is more likely of being realized on examination than not. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The Company recognizes interest and/or penalties related to income tax matters in income tax expense.
Off-Balance Sheet Financial Instruments	Off-Balance Sheet Financial Instruments: Financial instruments include credit instruments, such as commitments to make loans and standby letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded. The fair value of standby letters of credit is recorded as a liability during the commitment period.
Earnings Per Common Share	Earnings Per Common Share: Basic earnings per common share is 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, restricted stock awards and warrants. Earnings and dividends per share are restated for all stock splits and dividends through the date of issue of the financial statements. The common shares included in treasury stock for 2024 and 2023 were 469,239 and 473,120 shares, respectively. Common stock that has been purchased under the directors’ deferred compensation plan, described above, is included in the treasury stock total and represented 180,138 and 184,019 shares of treasury stock as of December 31, 2024 and 2023, respectively. Because these shares are held in trust for the participants, they are treated as outstanding when computing the weighted-average common shares outstanding for the calculation of both basic and diluted earnings per share. Treasury stock is carried at cost using the treasury stock method.
Comprehensive Income (Loss)	Comprehensive Income (Loss): Comprehensive income (loss) consists of net income and other comprehensive income (loss). Other comprehensive income (loss) includes unrealized gains and losses on securities available-for-sale, reclassification adjustments for securities transferred to held-to-maturity, reclassification adjustments for gains on the sale of available-for-sale securities and changes in the funded status of the pension plan, which are also recognized as separate components of equity.
Loss Contingencies	Loss Contingencies:
Restrictions on Cash	Restrictions on Cash: The Federal Reserve Bank eliminated the reserve requirement for all depository institutions in March of 2020. Therefore, the Company was not required to have cash on hand or on deposit with the Federal Reserve Bank to meet regulatory reserve and clearing requirements at December 31, 2024 and 2023.
Dividend Restriction	Dividend Restriction: Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank to the Company or by the Company to its stockholders. These restrictions currently pose no practical limit on the ability of the Bank or the Company to pay dividends at historical levels.
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 disc losed in Note 5 - Fair Value. Fair value estimates involve uncertainties and matters of significant judgment regarding NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 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 the estimates.
Operating Segments	Operating Segments: The Company's revenue is primarily derived from the business of banking. The Company's financial performance is monitored on consolidated basis by Management Committee, which is considered to be the Company's Chief Operating Decision Maker ("CODM"). Management Committee includes the following officers of the Company: Chairman of the Board and Chief Executive Officer; President; Executive Vice President, Chief Financial Officer; Executive Vice President, Chief Commercial Banking Officer; Executive Vice President, Chief Retail Banking Officer; Senior Vice President, Chief Credit Officer; Senior Vice President, Chief Wealth Advisory Officer; Senior Vice President, Chief Human Resources Officer; and Senior Vice President, General Counsel. Financial performance is reported to the CODM monthly, and the primary measure of performance is consolidated net income. The allocation of resources throughout the Company is determined annually based upon consolidated net income performance. The presentation of financial performance to the CODM is consistent with amounts and financial statement lines items shown in the Company's consolidated balance sheets and consolidated statements of income. Additionally, the Company's significant expenses are adequately segmented by category and amount in the consolidated statements of income to include all significant items when considering both qualitative and quantitative factors. Significant expenses of the Company include salaries and employee benefits, net occupancy expense, equipment costs, data processing fees and supplies, and professional fees. All of the Company’s financial results are similar and considered by management to be aggregated into one reportable operating segment. While the Company has assigned certain management responsibilities by region and business-line, the Company’s CODM evaluates financial performance on a Company-wide basis. The majority of the Company’s revenue is from the business of banking and the Company’s assigned regions have similar economic characteristics, products, services and customers. Accordingly, all of the Company’s operations are considered by management to be aggregated in one reportable operating segment.
Adoption of New Accounting Standards and Newly Issued But Not Yet Effective Accounting Standards	Adoption of New Accounting Standards: On March 28, 2023, the FASB issued ASU 2023-02, "Investments - Equity Method and Joint Ventures (ASC 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method." ASU 2014-01, "Investments - Equity method and Joint Ventures (ASC 323): Accounting for Investments in Qualified Affordable Housing Projects" , previously introduced the option to apply the proportional amortization method to account for investments made primarily for the purpose of receiving income tax credits and other income tax benefits when certain requirements are met; however, this guidance limited the proportional amortization method to investments in low-income-housing tax credit ("LIHTC") structures. The proportional amortization method results in the cost of the investment being amortized in proportion to the income tax credits and other income tax benefits received, with the amortization of the investment and the income tax credits being presented net in the income statement as a component of net income tax expense (benefit). Equity investments in other tax credit structures are typically accounted for using the equity method, which results in investment income, gains and losses, and tax credits being presented gross on the income statement in their respective line items. The amendments in this update permit reporting entities to elect to account for certain tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the income tax benefits in the income statement as a component of income tax expense (benefit). To qualify for the proportional amortization method, all of the following conditions must be met: (1) It is probable that the income tax credits allocated to the tax equity investor will be available; (2) The tax equity investor does not have the ability to exercise significant influence over the operating and financial policies of the underlying project; (3) Substantially all of the projected benefits are from income tax credits and other income tax benefits. Projected benefits included income tax credits, other income tax benefits, and other non-income tax-related benefits. The projected benefits are determined on a discounted basis, using a discount rate that is consistent with the cash flow assumptions used by the tax equity investor in making its decision to invest in the project; (4) The tax equity investor's projected yield based solely on the cash flows from the income tax credits and other income tax benefits is positive; and (5) The tax equity investor is a limited liability investor in the limited liability entity for both legal and tax purposes, and the tax equity investor's liability is limited to its capital investment. An accounting policy election is allowed to apply the proportional amortization method on a tax-credit-program-by-tax-credit-program basis rather than electing to apply the proportional amortization method at the reporting entity level or to individual investments. The amendments in this update require specific disclosures that must be applied to all investments that generate income tax credits NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) and other income tax benefits from a tax credit program for which the entity has elected to apply the proportional amortization method. The amendments require that a reporting entity disclose certain information in annual and interim reporting periods that enable investors to understanding the following information about its investments that generate income tax credits and other income tax benefits from a tax credit program including: (1) The nature of its tax equity investments; and (2) The effect of its tax equity investments and related income tax credits and other income tax benefits on its financial position and results of operations. For public business entities, the amendments in this update are effective for fiscal years beginning after December 31, 2023, including interim periods within those fiscal years. Early adoption is permitted in any interim period. If early adoption is elected, the provisions shall be adopted as of the beginning of the fiscal year that includes the interim period of adoption. The amendments in this update must be applied on either a modified retrospective or a retrospective basis. The Company chose the modified retrospective approach and recorded a day one adjustment of ($532,000) to beginning retained earnings upon adoption of ASU 2023-02 on January 1, 2024, which did not have a material impact on the consolidated financial statements. On November 27, 2023, the FASB issued ASU 2023-07, "Segment Reporting (ASC 280): Improvements to Reportable Segment Disclosures" , intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. Provisions in the amendment include: (1) Requirement that a public entity disclose, on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker ("CODM") and included within each reported measure of segment profit or loss (collectively referred to as the "significant expense principle"); (2) Requirement that a public entity disclose, on an annual and interim basis, an amount for other segment items by reportable segment and a description of its composition. The other segment items category is the difference between segment revenue less the segment expenses disclosed under the significant expense principle and each reported measure of segment profit or loss; (3) Requirement that a public entity provide all annual disclosures about a reportable segment's profit or loss and assets currently required by ASC 280 in interim periods; (4) Clarification that if the CODM uses more than one measure of a segment's profit or loss in assessing segment performance and deciding how to allocate resources, a public entity may report one or more of those additional measures of segment profit. However, at least one of the reported segment profit or loss measures (or the single reported measure, if only one is disclosed) should be the measure that is most consistent with the measurement principles used in measuring the corresponding amounts in the public entity's consolidated financial statements; (5) Requirement that a public entity disclose the title and position of the CODM and explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources; and (6) Requirement that a public entity that has a single reportable segment provide all the disclosures by the amendments in the update and all existing segment disclosures in ASC 280. The amendments in the update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. For public business entities, amendments in the update should be applied retrospectively to all periods presented in the financial statements, and upon transition the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. The Company adopted this standard effective January 1, 2024, and did not have a material impact on the consolidated financial statements. Newly Issued But Not Yet Effective Accounting Standards: On October 9, 2023, the FASB issued ASU 2023-06, "Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative" , which modified the disclosure or presentation requirements of a variety of Topics in the Codification and was intended to both clarify or improve such requirements and align the requirements with the SEC's regulations. The amendments to Topics of Codification provided in this update apply to all reporting entities within the scope of the affected Topics unless otherwise indicated by the update. Given the variety of Topics amended, a broad range of entities may be affected by one or more of the amendments provided in the update. The Company evaluated the amendments provided in the update and believes certain of the disclosure improvements are applicable to the Company's interim or annual disclosures. Subtopic 230-10, as amended, requires disclosure within the accounting policy in annual periods of where cash flows associated with derivative instruments and their related gains and losses are presented within the statement of cash flows. Subtopic 260-10, as amended, requires disclosure of the methods used in the diluted earnings-per-share computation for each dilutive security and clarifies that certain disclosures should be made during interim periods. Subtopic 470-10, as amended, requires disclosure of amounts and terms of unused lines of credit and unfunded commitments and the weighted-average interest rate on short-term borrowings outstanding as of the date of each balance sheet presented. The effective date for each amendment for entities subject to the SEC's existing disclosure requirements is the NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) effective date of the removal of the related disclosure from Regulation S-X or Regulation S-K, with early adoption prohibited. The amendments in the update are to be applied prospectively. The Company will apply prospectively the provisions provided in the amendments as such provisions become effective, and does not believe the application of these modified disclosure requirements will have a material impact on the consolidated financial statements. If by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment in the Update will be removed from the Codification and will not become effective. On December 13, 2023, the FASB issued ASU 2023-08, "Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets" , to provide improved accounting and disclosure guidance for crypto assets. Stakeholders stated that current accounting guidance, except as provided in GAAP for certain specialized industries, surrounding crypto asset holdings as indefinite-lived intangible assets fails to provide financial statement users with decision-useful information. To remedy these shortcomings, the amendments in this update require an entity present (1) crypto assets measured at fair value separately from other intangible assets reported in the balance sheet and (2) changes from the remeasurement of crypto assets separately from changes in the carrying amounts of other intangible assets in the income statement. While the amendments in the update do not otherwise change the presentation requirements for the statement of cash flows, they do require specific presentation of cash receipts arising from crypto assets that are received as noncash consideration in the ordinary course of business and are converted nearly immediately into cash. The amendments in the update also provide for several enhancements related to disclosure of an entity's crypto asset holdings. For annual and interim reporting periods, the amendments in the update require an entity disclose the following information: (1) the name, cost basis, fair value, and number of units for each significant crypto asset holding and aggregate fair values and costs bases of the crypto asset holdings that are not individually significant; and (2) for crypto assets that are subject to contractual sale restrictions, the fair value of those crypto assets, the nature and remaining duration of the restriction(s), and the circumstances that could cause the restriction(s) to lapse. For annual reporting periods, the amendments in the update require an entity disclose the following information: (1) a rollforward, in the aggregate, of activity in the reporting period for crypto asset holdings, including additions (with a description of the activities that resulted in the additions), dispositions, gains, and losses; (2) for any dispositions for crypto assets in the reporting period, the difference between the disposal price and the cost basis and a description of the activities that resulted in the dispositions; (3) if gains and losses are not presented separately, the income statement line item in which those gains and losses are recognized; and (4) the method for determining the cost basis of crypto assets. The amendments in this update are effective for public business entities for annual periods beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual financial statements that have not yet been issued (or made available for issuance). If an entity adopts the amendments in an interim period, it must adopt them as of the beginning of the fiscal year that includes that interim period. The amendments in this update require a cumulative-effect adjustment to the opening balance of retained earnings (or other appropriate components of equity or net assets) as of the beginning of the annual reporting period in which an entity adopts the amendments. The Company is currently evaluating the impact of this update on its disclosures, however does not expect the adoption of this update to have a material impact on the consolidated financial statements based upon the nature of the Company's current operations. On December 14, 2023, the FASB issued ASU 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures" , to address investor requests for greater transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The amendments are designed to enhance transparency surrounding income tax disclosures by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by taxing jurisdiction, which will allow investors to better assess, in their capital allocation decisions, how an entity's operations and related tax risks and tax planning and operational opportunities affect its income tax rate and prospects for future cash flows. Other amendments in this Update improve the effectiveness and comparability of disclosures by (1) adding disclosures of pretax income (or loss) and income tax expense (or benefit) to be consistent with the SEC's Regulation S-X 210.4-08(h), Rules of General Application-General Notes to Financial Statements: Income Tax Expense , and (2) removing disclosures that are no longer considered cost beneficial or relevant. The amendments in this update are effective for public business entities for annual periods beginning after December 31, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this update should be applied on a prospective basis, however retrospective application is NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) permitted. The Company is currently evaluating the impact of this update on its disclosures, however does not expect the adoption of this update to have a material impact on the consolidated financial statements. On November 8, 2024, the FASB issued ASU 2024-03, "Income Statement—Reporting Comprehensive Income— Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses" , to improve the disclosures surrounding a public business entity's expenses and address requests from investors for more detailed information about the types of expenses (including purchases of inventory, employee compensation, depreciation, amortization, and depletion) in commonly presented expense captions (such as cost of sales, SG&A, and research and development). The amendments in this update require disclosure, in the notes to the financial statements, of specified information about certain costs and expenses. The amendments require that at each interim and annual reporting period an entity (1) Disclose the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation, (d) intangible asset amortization and (e) depreciation, depletion and amortization recognized as part of oil- and gas-producing activities (DD&A) (or other amounts of depletion expense) included in each relevant expense caption. A relevant expense caption is an expense caption presented on the face of the income statement within continuing operations that contains any of the following expense categories listed in (a)-(e); (2) Include certain amounts that are already required to be disclosed under current GAAP in the same disclosure as other disaggregation requirements; (3) Disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively; and (4) Disclose the total amount of selling expenses, and in annual reporting periods, an entity's definition of selling expenses. An entity is not precluded from providing additional voluntary disclosures that may provide investors with additional decision-useful information. The amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods after December 15, 2027. Early adoption is permitted. On January 6, 2025, the FASB issued ASU 2025-01, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date", to clarify the effective date of the ASU 2024-03. The update amends the effective date of Update 2024-03 to annual reporting periods beginning after December 15, 2026, and interim periods within annual periods beginning after December 15, 2027. The Company is currently evaluating the impact of this update on its disclosures.

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of Information Related to the Amortized Cost, Fair Value and Allowance for Credit Losses of Securities Available-for-Sale and Related Gross Unrealized Gains and Losses	Information related to the amortized cost, fair value and allowance for credit losses of securities available-for-sale and the related gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) at December 31, 2024 and 2023 is provided in the tables below. (dollars in thousands) Amortized Gross Gross Allowance for Credit Losses Fair 2024 U.S. government sponsored agencies $ 137,150 $ 0 $ (27,715) $ 0 $ 109,435 Mortgage-backed securities: residential 500,278 83 (77,952) 0 422,409 State and municipal securities 545,073 17 (85,508) 0 459,582 Total $ 1,182,501 $ 100 $ (191,175) $ 0 $ 991,426 2023 U.S. government sponsored agencies $ 146,692 $ 0 $ (27,213) $ 0 $ 119,479 Mortgage-backed securities: residential 522,275 118 (74,551) 0 447,842 State and municipal securities 557,352 65 (73,010) 0 484,407 Total $ 1,226,319 $ 183 $ (174,774) $ 0 $ 1,051,728
Schedule of Information Related to the Amortized Cost, Fair Value and Allowance for Credit Losses of Securities Held-to-Maturity and Related Gross Gains and Unrealized Gains and Losses	Information related to the amortized cost, fair value and allowance for credit losses of securities held-to-maturity and the related gross gains and unrealized gains and losses at December 31, 2024 and 2023 is presented in the table below. (dollars in thousands) Amortized Gross Unrealized Gain Gross Unrealized Losses Allowance for Credit Losses Fair Value 2024 State and municipal securities $ 131,568 $ 0 $ (18,461) $ 0 $ 113,107 2023 State and municipal securities $ 129,918 $ 0 $ (10,703) $ 0 $ 119,215
Schedule of Information Regarding the Fair Value and Amortized Cost of Available-for-Sale and Held-to-Maturity Debt Securities by Maturity	Information regarding the fair value and amortized cost of available-for-sale and held-to-maturity debt securities by maturity as of December 31, 2024 is presented below. Maturity information is based on contractual maturity for all securities other than mortgage-backed securities. Actual maturities of securities may differ from contractual maturities because borrowers may have the right to prepay the obligation without prepayment penalty. Available-for-Sale Held-to-Maturity (dollars in thousands) Amortized Fair Amortized Fair Due in one year or less $ 440 $ 438 $ 0 $ 0 Due after one year through five years 8,359 7,778 0 0 Due after five years through ten years 60,937 55,046 7,202 6,343 Due after ten years 612,487 505,755 124,366 106,764 682,223 569,017 131,568 113,107 Mortgage-backed securities 500,278 422,409 0 0 Total debt securities $ 1,182,501 $ 991,426 $ 131,568 $ 113,107
Schedule of Security Proceeds, Gross Gains and Gross Losses	Security proceeds, gross gains and gross losses for 2024, 2023 and 2022 were as follows: (dollars in thousands) 2024 2023 2022 Sales of securities available-for-sale Proceeds $ 7,136 $ 105,175 $ 25,332 Gross gains 0 439 140 Gross losses (46) (464) (119) Number of securities 15 115 30
Schedule of Unrealized Loss Analysis on Available-for-Sale Securities	Information regarding available-for-sale securities securities with unrealized losses as of December 31, 2024 and 2023 is prese nted below. Th e tables distribute the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more. Less than 12 months 12 months or more Total (dollars in thousands) Fair Unrealized Losses Fair Unrealized Losses Fair Unrealized Losses 2024 U.S. government sponsored agencies $ 0 $ 0 $ 109,435 $ 27,715 $ 109,435 $ 27,715 Mortgage-backed securities: residential 23,204 249 390,483 77,703 413,687 77,952 State and municipal securities 12,928 439 443,569 85,069 456,497 85,508 Total temporarily impaired $ 36,132 $ 688 $ 943,487 $ 190,487 $ 979,619 $ 191,175 2023 U.S. government sponsored agencies $ 0 $ 0 $ 119,479 $ 27,213 $ 119,479 $ 27,213 Mortgage-backed securities: residential 52 0 442,765 74,551 442,817 74,551 State and municipal securities 31,345 440 440,446 72,570 471,791 73,010 Total temporarily impaired $ 31,397 $ 440 $ 1,002,690 $ 174,334 $ 1,034,087 $ 174,774
Schedule of Unrealized Loss Analysis on Held-to-Maturity Securities	Information regarding held-to-maturity securities with unrealized losses as of December 31, 2024 and 2023 is presented below. The table divides the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more. Less than 12 months 12 months or more Total (dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized 2024 State and municipal securities $ 0 $ 0 $ 113,107 $ 18,461 $ 113,107 $ 18,461 2023 State and municipal securities $ 0 $ 0 $ 119,215 $ 10,703 $ 119,215 $ 10,703
Schedule of Number of Securities with Unrealized Losses of Available for Sale Securities and Held to Maturity Securities	The number of securities with unrealized losses as of December 31, 2024 and 2023 is presented below. Available-for-Sale Held-to-Maturity Less than 12 months Total Less than 12 months Total 2024 U.S. government sponsored agencies 0 17 17 0 0 0 Mortgage-backed securities: residential 9 124 133 0 0 0 State and municipal securities 23 392 415 0 41 41 Total temporarily impaired 32 533 565 0 41 41 2023 U.S. government sponsored agencies 0 17 17 0 0 0 Mortgage-backed securities: residential 1 126 127 0 0 0 State and municipal securities 40 370 410 0 41 41 Total temporarily impaired 41 513 554 0 41 41

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2024
Receivables [Abstract]
Schedule of Total Loans Outstanding	Total loans outstanding as of the years ended December 31, 2024 and 2023 consisted of the following: (dollars in thousands) 2024 2023 Commercial and industrial loans: Working capital lines of credit loans $ 649,609 $ 604,893 Non-working capital loans 801,256 815,871 Total commercial and industrial loans 1,450,865 1,420,764 Commercial real estate and multi-family residential loans: Construction and land development loans 567,781 634,435 Owner occupied loans 807,090 825,464 Nonowner occupied loans 872,671 724,101 Multi-family loans 344,978 253,534 Total commercial real estate and multi-family residential loans 2,592,520 2,437,534 Agri-business and agricultural loans: Loans secured by farmland 156,609 162,890 Loans for agricultural production 230,787 225,874 Total agri-business and agricultural loans 387,396 388,764 Other commercial loans 95,584 120,726 Total commercial loans 4,526,365 4,367,788 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 259,286 258,103 Open end and junior lien loans 214,125 189,663 Residential construction and land development loans 16,818 8,421 Total consumer 1-4 family mortgage loans 490,229 456,187 Other consumer loans 104,041 96,022 Total consumer loans 594,270 552,209 Gross loans 5,120,635 4,919,997 Less: Allowance for credit losses (85,960) (71,972) Net deferred loan fees (2,687) (3,463) Loans, net $ 5,031,988 $ 4,844,562

ALLOWANCE FOR CREDIT LOSSES A_2

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (Tables)	12 Months Ended
	Dec. 31, 2024
ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY
Schedule of Activity in the Allowance for Credit Losses by Portfolio Segment	The following table presents the activity in the allowance for credit losses by portfolio segment for the year ended December 31, 2024, 2023 and 2022: (dollars in thousands) Commercial Commercial Agri-business Other Consumer Other Unallocated Total 2024 Beginning balance $ 30,338 $ 31,335 $ 4,150 $ 1,129 $ 3,474 $ 1,174 $ 372 $ 71,972 Provision for credit losses 16,639 264 (609) (386) (75) 906 11 16,750 Loans charged-off (1,615) (840) 0 0 (94) (919) 0 (3,468) Recoveries 177 106 0 0 53 370 0 706 Net loans (charged-off) recovered (1,438) (734) 0 0 (41) (549) 0 (2,762) Ending balance $ 45,539 $ 30,865 $ 3,541 $ 743 $ 3,358 $ 1,531 $ 383 $ 85,960 (dollars in thousands) Commercial Commercial Agri-business Other Consumer Other Unallocated Total 2023 Beginning balance $ 35,290 $ 27,394 $ 4,429 $ 917 $ 3,001 $ 1,021 $ 554 $ 72,606 Provision for credit losses 1,209 3,619 (279) 212 598 673 (182) 5,850 Loans charged-off (6,341) 0 0 0 (163) (828) 0 (7,332) Recoveries 180 322 0 0 38 308 0 848 Net loans (charged-off) recovered (6,161) 322 0 0 (125) (520) 0 (6,484) Ending balance $ 30,338 $ 31,335 $ 4,150 $ 1,129 $ 3,474 $ 1,174 $ 372 $ 71,972 (dollars in thousands) Commercial Commercial Agri-business Other Consumer Other Unallocated Total 2022 Beginning balance $ 30,595 $ 26,535 $ 5,034 $ 1,146 $ 2,866 $ 1,147 $ 450 $ 67,773 Provision for credit losses 8,646 1,179 (605) (229) 125 155 104 9,375 Loans charged-off (4,022) (597) 0 0 (42) (473) 0 (5,134) Recoveries 71 277 0 0 52 192 0 592 Net loans (charged-off) recovered (3,951) (320) 0 0 10 (281) 0 (4,542) Ending balance $ 35,290 $ 27,394 $ 4,429 $ 917 $ 3,001 $ 1,021 $ 554 $ 72,606
Schedule of Risk Category of Loans by Loan Segment and Origination Date	The following tables summarize the risk category of loans by loan segment and origination date as of December 31, 2024 and 2023. Balances presented are at the amortized cost basis by origination year. (dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Commercial and industrial loans: Working capital lines of credit loans: Pass $ 1,599 $ 114 $ 1,640 $ 1,647 $ 651 $ 0 $ 5,651 $ 525,179 $ 530,830 Special Mention 0 0 0 0 0 0 0 48,301 48,301 Substandard 0 0 933 0 195 219 1,347 25,878 27,225 Doubtful 0 3,090 39,994 0 0 0 43,084 0 43,084 Total 1,599 3,204 42,567 1,647 846 219 50,082 599,358 649,440 Working capital lines of credit loans: Current period gross write offs 0 0 94 0 0 0 94 136 230 Non-working capital loans: Pass 151,920 157,276 173,274 58,591 32,909 28,582 602,552 164,106 766,658 Special Mention 3,901 2,614 2,024 1,637 393 1,894 12,463 6,491 18,954 Substandard 0 2,986 1,598 107 4,142 584 9,417 406 9,823 Doubtful 0 0 0 21 386 0 407 0 407 Not Rated 1,297 1,657 1,149 395 395 23 4,916 0 4,916 Total 157,118 164,533 178,045 60,751 38,225 31,083 629,755 171,003 800,758 Non-working capital loans: Current period gross write offs 0 383 0 542 179 44 1,148 237 1,385 Commercial real estate and multi-family residential loans: Construction and land development loans: Pass 23,264 69,737 43,228 2,566 0 0 138,795 426,577 565,372 Special Mention 603 0 0 0 0 0 603 0 603 Total 23,867 69,737 43,228 2,566 0 0 139,398 426,577 565,975 Construction and land development loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Owner occupied loans: Pass 98,847 138,299 120,191 143,642 109,451 129,051 739,481 35,003 774,484 Special Mention 6,295 2,728 14,777 0 619 2,488 26,907 0 26,907 Substandard 318 318 0 3,101 1,457 0 5,194 0 5,194 Total 105,460 141,345 134,968 146,743 111,527 131,539 771,582 35,003 806,585 Owner occupied loans Current period gross write offs 0 0 0 0 0 840 840 0 840 Nonowner occupied loans: Pass 152,963 118,517 168,387 101,064 119,612 77,497 738,040 110,441 848,481 Special Mention 0 15,650 108 5,868 0 0 21,626 1,895 23,521 Total 152,963 134,167 168,495 106,932 119,612 77,497 759,666 112,336 872,002 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Nonowner occupied loans (continued): Current period gross write offs 0 0 0 0 0 0 0 0 0 Multi-family loans: Pass 70,497 61,679 11,708 52,995 29,177 9,794 235,850 108,486 344,336 Special Mention 0 0 307 0 0 0 307 0 307 Total 70,497 61,679 12,015 52,995 29,177 9,794 236,157 108,486 344,643 Multi-family loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland: Pass 14,574 21,241 29,601 23,043 25,192 18,312 131,963 24,249 156,212 Special Mention 122 209 0 0 0 0 331 0 331 Substandard 0 0 0 0 0 71 71 0 71 Total 14,696 21,450 29,601 23,043 25,192 18,383 132,365 24,249 156,614 Loans secured by farmland: Current period gross write offs 0 0 0 0 0 0 0 0 0 Loans for agricultural production: Pass 15,945 26,704 21,611 24,374 21,446 1,450 111,530 118,090 229,620 Special Mention 0 0 0 0 0 0 0 1,275 1,275 Total 15,945 26,704 21,611 24,374 21,446 1,450 111,530 119,365 230,895 Loans for agricultural production: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other commercial loans: Pass 6,639 17,137 29,985 3,397 11,310 5,544 74,012 19,609 93,621 Special Mention 0 0 0 0 0 1,872 1,872 0 1,872 Total 6,639 17,137 29,985 3,397 11,310 7,416 75,884 19,609 95,493 Other commercial loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Consumer 1-4 family mortgage loans: Closed end first mortgage loans: Pass 11,104 8,511 9,274 11,278 6,252 4,685 51,104 4,299 55,403 Special Mention 122 226 165 66 0 0 579 0 579 Substandard 0 83 319 90 0 629 1,121 0 1,121 Not Rated 28,706 55,641 47,355 34,173 13,543 22,396 201,814 0 201,814 Total 39,932 64,461 57,113 45,607 19,795 27,710 254,618 4,299 258,917 Closed end first mortgage loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Open end and junior lien loans: Pass 574 738 0 438 0 5 1,755 10,090 11,845 Special Mention 0 0 0 0 309 0 309 0 309 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Open end and junior lien loans (continued): Substandard 0 104 0 15 0 81 200 118 318 Not Rated 21,929 16,134 18,053 4,660 644 2,894 64,314 139,351 203,665 Total 22,503 16,976 18,053 5,113 953 2,980 66,578 149,559 216,137 Open end and junior lien loans: Current period gross write offs 0 0 79 0 0 0 79 15 94 Residential construction loans: Not Rated 10,030 1,154 2,045 1,386 759 1,348 16,722 0 16,722 Total 10,030 1,154 2,045 1,386 759 1,348 16,722 0 16,722 Residential construction loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other consumer loans: Pass 79 971 234 109 0 0 1,393 20,742 22,135 Special Mention 0 0 475 0 157 0 632 0 632 Substandard 0 128 54 76 17 0 275 0 275 Not Rated 23,508 22,250 11,824 6,688 3,743 1,782 69,795 10,930 80,725 Total 23,587 23,349 12,587 6,873 3,917 1,782 72,095 31,672 103,767 Other consumer loans: Current period gross write offs 49 303 236 33 0 26 647 272 919 Total Loans $ 644,836 $ 745,896 $ 750,313 $ 481,427 $ 382,759 $ 311,201 $ 3,316,432 $ 1,801,516 $ 5,117,948 Total current period gross write offs $ 49 $ 686 $ 409 $ 575 $ 179 $ 910 $ 2,808 $ 660 $ 3,468 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Commercial and industrial loans: Working capital lines of credit loans: Pass $ 193 $ 1,876 $ 2,214 $ 1,132 $ 0 $ 50 $ 5,465 $ 532,086 $ 537,551 Special Mention 0 0 0 0 0 0 0 46,498 46,498 Substandard 0 200 0 0 125 0 325 20,516 20,841 Total 193 2,076 2,214 1,132 125 50 5,790 599,100 604,890 Working capital lines of credit loans: Current period gross write offs 0 0 75 0 139 0 214 327 541 Non-working capital loans: Pass 199,071 224,333 85,273 49,999 28,773 10,501 597,950 171,264 769,214 Special Mention 4,038 9,577 1,051 2,498 2,306 4,298 23,768 5,477 29,245 Substandard 3,754 1,612 683 3,892 51 218 10,210 397 10,607 Not Rated 2,585 1,999 881 707 162 18 6,352 0 6,352 Total 209,448 237,521 87,888 57,096 31,292 15,035 638,280 177,138 815,418 Non-working capital loans: Current period gross write offs 0 5,445 0 178 129 0 5,752 48 5,800 Commercial real estate and multi-family residential loans: Construction and land development loans: Pass 50,693 15,558 17,655 0 177 0 84,083 547,570 631,653 Total 50,693 15,558 17,655 0 177 0 84,083 547,570 631,653 Construction and land development loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Owner occupied loans: Pass 144,411 132,850 156,680 132,407 61,415 118,406 746,169 40,288 786,457 Special Mention 7,597 686 4,913 0 1,394 2,245 16,835 14,739 31,574 Substandard 362 250 3,325 1,474 345 1,161 6,917 0 6,917 Total 152,370 133,786 164,918 133,881 63,154 121,812 769,921 55,027 824,948 Owner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Nonowner occupied loans: Pass 123,633 158,415 112,582 134,050 87,288 66,755 682,723 27,860 710,583 Special Mention 4,503 0 6,257 0 0 2,246 13,006 0 13,006 Total 128,136 158,415 118,839 134,050 87,288 69,001 695,729 27,860 723,589 Nonowner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Multi-family loans: Pass 90,954 23,315 9,042 35,648 13,971 14,609 187,539 45,987 233,526 Special Mention 19,671 0 0 0 0 0 19,671 0 19,671 Total 110,625 23,315 9,042 35,648 13,971 14,609 207,210 45,987 253,197 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Multi-family loans (continued): Current period gross write offs 0 0 0 0 0 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland: Pass 24,503 32,060 25,308 27,924 9,104 19,160 138,059 24,724 162,783 Substandard 0 0 0 0 0 100 100 0 100 Total 24,503 32,060 25,308 27,924 9,104 19,260 138,159 24,724 162,883 Loans secured by farmland: Current period gross write offs 0 0 0 0 0 0 0 0 0 Loans for agricultural production: Pass 28,657 13,589 27,175 25,504 3,533 10,429 108,887 116,406 225,293 Special Mention 0 0 187 0 0 0 187 500 687 Total 28,657 13,589 27,362 25,504 3,533 10,429 109,074 116,906 225,980 Loans for agricultural production: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other commercial loans: Pass 7,058 26,918 33,247 13,684 90 7,332 88,329 29,819 118,148 Special Mention 0 0 0 0 0 2,419 2,419 0 2,419 Total 7,058 26,918 33,247 13,684 90 9,751 90,748 29,819 120,567 Other commercial loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Consumer 1-4 family mortgage loans: Closed end first mortgage loans: Pass 9,910 10,541 12,486 8,614 3,924 4,625 50,100 8,330 58,430 Special Mention 0 0 0 519 0 0 519 0 519 Substandard 87 0 96 123 0 253 559 0 559 Not Rated 64,233 51,018 38,014 17,432 4,314 23,225 198,236 0 198,236 Total 74,230 61,559 50,596 26,688 8,238 28,103 249,414 8,330 257,744 Closed end first mortgage loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Open end and junior lien loans: Pass 557 137 491 335 0 6 1,526 8,689 10,215 Substandard 108 0 23 0 26 48 205 68 273 Not Rated 24,792 29,648 8,471 1,554 2,286 1,962 68,713 112,371 181,084 Total 25,457 29,785 8,985 1,889 2,312 2,016 70,444 121,128 191,572 Open end and junior lien loans: Current period gross write offs 0 50 14 0 0 0 64 99 163 Residential construction loans: Not Rated 1,525 2,982 1,515 839 263 1,220 8,344 0 8,344 Total 1,525 2,982 1,515 839 263 1,220 8,344 0 8,344 NOTE 4 – ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (continued) (dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Residential construction loans (continued): Current gross period write offs 0 0 0 0 0 0 0 0 0 Other consumer loans: Pass 1,082 789 1,391 301 0 0 3,563 11,894 15,457 Substandard 40 34 35 0 2 0 111 0 111 Not Rated 32,481 17,585 9,994 6,008 1,611 1,957 69,636 10,545 80,181 Total 33,603 18,408 11,420 6,309 1,613 1,957 73,310 22,439 95,749 Other consumer loans: Current gross period write offs 16 258 90 8 212 1 585 243 828 TOTAL $ 846,498 $ 755,972 $ 558,989 $ 464,644 $ 221,160 $ 293,243 $ 3,140,506 $ 1,776,028 $ 4,916,534 Total current period gross write offs $ 16 $ 5,753 $ 179 $ 186 $ 480 $ 1 $ 6,615 $ 717 $ 7,332
Schedule of Aging of the Amortized Cost Basis in Past Due Loans	The following table presents the aging of the amortized cost basis in past due loans as of December 31, 2024 and 2023 by class of loans and loans past due 90 days or more and still accruing by class of loan: (dollars in thousands) Loans Not Past Due 30-89 Days Past Due Greater than 89 Days Past Due and Accruing Total Accruing Total Nonaccrual Nonaccrual With No Allowance For Credit Loss Total 2024 Commercial and industrial loans: Working capital lines of credit loans $ 603,016 $ 1,082 $ 0 $ 604,098 $ 45,342 $ 594 $ 649,440 Non-working capital loans 792,577 663 3 793,243 7,515 37 800,758 Commercial real estate and multi-family residential loans: Construction and land development loans 565,975 0 0 565,975 0 0 565,975 Owner occupied loans 804,810 0 0 804,810 1,775 318 806,585 Nonowner occupied loans 872,002 0 0 872,002 0 0 872,002 Multi-family loans 344,643 0 0 344,643 0 0 344,643 Agri-business and agricultural loans: Loans secured by farmland 156,543 0 0 156,543 71 0 156,614 Loans for agricultural production 230,895 0 0 230,895 0 0 230,895 Other commercial loans 95,493 0 0 95,493 0 0 95,493 Consumer 1‑4 family mortgage loans: Closed end first mortgage loans 256,486 1,284 26 257,796 1,121 665 258,917 Open end and junior lien loans 215,505 314 0 215,819 318 318 216,137 Residential construction loans 16,722 0 0 16,722 0 0 16,722 Other consumer loans 102,565 927 0 103,492 275 17 103,767 Total $ 5,057,232 $ 4,270 $ 29 $ 5,061,531 $ 56,417 $ 1,949 $ 5,117,948 (dollars in thousands) Loans Not Past Due 30-89 Days Past Due Greater than 89 Days Past Due and Accruing Total Accruing Total Nonaccrual Nonaccrual With No Allowance For Credit Loss Total 2023 Commercial and industrial loans: Working capital lines of credit loans $ 602,236 $ 0 $ 0 $ 602,236 $ 2,654 $ 0 $ 604,890 Non-working capital loans 805,305 1,372 0 806,677 8,741 244 815,418 Commercial real estate and multi-family residential loans: Construction and land development loans 631,653 0 0 631,653 0 0 631,653 Owner occupied loans 821,701 0 0 821,701 3,247 1,161 824,948 Nonowner occupied loans 723,589 0 0 723,589 0 0 723,589 Multi-family loans 253,197 0 0 253,197 0 0 253,197 Agri-business and agricultural loans: Loans secured by farmland 162,783 0 0 162,783 100 0 162,883 Loans for agricultural production 225,980 0 0 225,980 0 0 225,980 Other commercial loans 120,567 0 0 120,567 0 0 120,567 Consumer 1‑4 family mortgage loans: Closed end first mortgage loans 256,016 1,142 27 257,185 559 329 257,744 Open end and junior lien loans 190,956 344 0 191,300 272 164 191,572 Residential construction loans 8,344 0 0 8,344 0 0 8,344 Other consumer loans 95,135 502 0 95,637 112 3 95,749 Total $ 4,897,462 $ 3,360 $ 27 $ 4,900,849 $ 15,685 $ 1,901 $ 4,916,534
Schedule of Amortized Cost Basis of Collateral Dependent Loans	The following tables present the amortized cost basis of collateral dependent loans by class of loan as of December 31, 2024 and 2023: (dollars in thousands) Real Estate General Other Total 2024 Commercial and industrial loans: Working capital lines of credit loans $ 50 $ 64,023 $ 447 $ 64,520 Non-working capital loans 1,891 6,585 19 8,495 Commercial real estate and multi-family residential loans: Owner occupied loans 318 3,512 0 3,830 Nonowner occupied loans 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland 0 71 0 71 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 1,121 0 0 1,121 Open end and junior lien loans 318 0 0 318 Other consumer loans 0 0 272 272 Total $ 3,698 $ 74,191 $ 738 $ 78,627 (dollars in thousands) Real Estate General Other Total 2023 Commercial and industrial loans: Working capital lines of credit loans $ 50 $ 2,454 $ 0 $ 2,504 Non-working capital loans 40 8,202 400 8,642 Commercial real estate and multi-family residential loans: Owner occupied loans 595 1,474 1,161 3,230 Nonowner occupied loans 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland 0 100 0 100 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 559 0 0 559 Open end and junior lien loans 164 0 0 164 Other consumer loans 0 0 112 112 Total $ 1,408 $ 12,230 $ 1,673 $ 15,311
Schedule of Amortized Cost Basis at the End of the Reporting Period of Loans and Financial Effect of the Loan Modifications	The following table presents the amortized cost basis at the end of the reporting period of loans that were experiencing financial difficulty and received a modification of terms during the twelve months ended December 31, 2023, by class and type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivables at the end of the reporting period is also presented below: (dollars in thousands) Interest Rate Reduction Combination Interest Rate Reduction, Term Extension and Payment Delay Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay Total Modifications Total Class of Financing Receivable Twelve Months Ended December 31, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 944 $ 0 $ 0 $ 944 0.16 % Non-working capital loans 0 1,912 1,572 3,484 0.43 Total commercial and industrial loans 944 1,912 1,572 4,428 0.31 Total loan modifications made to borrowers experiencing financial difficulty $ 944 $ 1,912 $ 1,572 $ 4,428 0.09 % The following table presents the financial effect of the loan modifications presented above for material modifications to borrowers experiencing financial difficulty for the twelve months ended December 31, 2023: (dollars in thousands) Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension Payment Delay Twelve Months Ended December 31, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 0 7.50 % None None Non-working capital loans (1) 9,380 7.87 % 58 months Extension of payment terms from fully amortizing variable rate 40 month term to 60 month fixed rate term with 480 month amortization schedule, monthly interest and semiannual principal payments, and excess cash flow recapture provisions Extension of payment terms from monthly variable rate interest only payments with balloon payment at end of term to fully amortizing ten year fixed rate principal and interest payment schedule Total commercial and industrial loans 9,380 7.84 % 44 months Total modifications $ 9,380 7.84 % 44 months

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The tables below present the balances of assets and liabilities measured at fair value on a recurring basis as of December 31, 2024 and 2023: 2024 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 at Fair Value Assets: U.S. government sponsored agency securities $ 0 $ 109,435 $ 0 $ 109,435 Mortgage-backed securities: residential 0 422,409 0 422,409 State and municipal securities 0 454,922 4,660 459,582 Total available-for-sale securities 0 986,766 4,660 991,426 Mortgage banking derivative 0 94 0 94 Interest rate swap derivative 0 25,403 0 25,403 Total assets $ 0 $ 1,012,263 $ 4,660 $ 1,016,923 Liabilities: Interest rate swap derivative 0 25,403 0 25,403 Total liabilities $ 0 $ 25,403 $ 0 $ 25,403 2023 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 at Fair Value Assets: U.S. government sponsored agency securities $ 0 $ 119,479 $ 0 $ 119,479 Mortgage-backed securities: residential 0 447,842 0 447,842 State and municipal securities 0 482,127 2,280 484,407 Total available-for-sale securities 0 1,049,448 2,280 1,051,728 Mortgage banking derivative 0 47 0 47 Interest rate swap derivative 0 27,189 0 27,189 Total assets $ 0 $ 1,076,684 $ 2,280 $ 1,078,964 Liabilities: Mortgage banking derivative $ 0 $ 11 $ 0 $ 11 Interest rate swap derivative 0 27,190 0 27,190 Total liabilities $ 0 $ 27,201 $ 0 $ 27,201
Schedule of Assets Measured at Fair Value on a Non-Recurring Basis	The tables below present the amount of assets measured at fair value on a nonrecurring basis as of December 31, 2024 and 2023: 2024 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 at Fair Value Assets Collateral dependent loans: Commercial and industrial loans: Working capital lines of credit loans $ 0 $ 0 $ 23,174 $ 23,174 Non-working capital loans 0 0 3,281 3,281 Commercial real estate and multi-family residential loans: Owner occupied loans 0 0 664 664 Agri-business and agricultural loans: Loans secured by farmland 0 0 32 32 Total collateral dependent loans $ 0 $ 0 $ 27,151 $ 27,151 Total assets $ 0 $ 0 $ 27,151 $ 27,151 2023 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 at Fair Value Assets Collateral dependent loans: Commercial and industrial loans: Working capital lines of credit loans $ 0 $ 0 $ 1,263 $ 1,263 Non-working capital loans 0 0 3,374 3,374 Commercial real estate and multi-family residential loans: Owner occupied loans 0 0 682 682 Agri-business and agricultural loans: Loans secured by farmland 0 0 31 31 Total collateral dependent loans $ 0 $ 0 $ 5,350 $ 5,350 Other real estate owned 0 0 384 384 Total assets $ 0 $ 0 $ 5,734 $ 5,734
Schedule of Valuation Methodology and Unobservable Inputs for Level 3 Assets Measured at Fair Value on a Non-Recurring Basis	The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at December 31, 2024: (dollars in thousands) Fair Value Valuation Methodology Unobservable Inputs Average Range of Inputs Collateral dependent loans: Commercial and industrial $ 26,455 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 51% 4%-99% Collateral dependent loans: Commercial real estate and multi-family residential 664 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 54% Collateral dependent loans: Loans secured by farmland 32 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 54% The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at December 31, 2023: (dollars in thousands) Fair Value Valuation Methodology Unobservable Inputs Average Range of Inputs Collateral dependent loans: Commercial and industrial $ 4,637 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 64% 9%-99% Collateral dependent loans: Commercial real estate and multi-family residential 682 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 37% 9%-69% Collateral dependent loans: Loans secured by farmland 31 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 69% Other real estate owned 384 Appraisals Discount to reflect current market conditions and ultimate collectability 36%
Schedule of Estimated Fair Values and Related Carrying Values of Financial Instruments	The following tables contain the estimated fair values and the related carrying values of the Company’s financial instruments at December 31, 2024 and 2023. Items which are not financial instruments are not included. 2024 Carrying Estimated Fair Value (dollars in thousands) Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 168,205 $ 168,205 $ 0 $ 0 $ 168,205 Securities available-for-sale 991,426 0 986,766 4,660 991,426 Securities held-to-maturity 131,568 0 113,107 0 113,107 Real estate mortgages held-for-sale 1,700 0 1,733 0 1,733 Loans, net 5,031,988 0 0 4,916,231 4,916,231 Mortgage banking derivative 94 0 94 0 94 Interest rate swap derivative 25,403 0 25,403 0 25,403 Federal Reserve and Federal Home Loan Bank Stock 21,420 N/A N/A N/A N/A Accrued interest receivable 28,446 0 8,178 20,268 28,446 Financial Liabilities: Certificates of deposit 855,876 0 851,933 0 851,933 All other deposits 5,045,090 5,045,090 0 0 5,045,090 Interest rate swap derivative 25,403 0 25,403 0 25,403 Standby letters of credit 294 0 0 285 285 Accrued interest payable 15,117 425 14,692 0 15,117 2023 Carrying Estimated Fair Value (dollars in thousands) Value Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 151,824 $ 151,824 $ 0 $ 0 $ 151,824 Securities available-for-sale 1,051,728 0 1,049,448 2,280 1,051,728 Securities held-to-maturity 129,918 0 119,215 0 119,215 Real estate mortgages held-for-sale 1,158 0 1,158 0 1,158 Loans, net 4,844,562 0 0 4,694,532 4,694,532 Mortgage banking derivative 47 0 47 0 47 Interest rate swap derivative 27,189 0 27,189 0 27,189 Federal Reserve and Federal Home Loan Bank Stock 21,420 N/A N/A N/A N/A Accrued interest receivable 30,011 0 8,558 21,453 30,011 Financial Liabilities: Certificates of deposit 1,016,821 0 1,010,172 0 1,010,172 All other deposits 4,703,704 4,703,704 0 0 4,703,704 Federal Home Loan Bank advances 50,000 50,000 0 0 50,000 Mortgage banking derivative 11 0 11 0 11 Interest rate swap derivative 27,190 0 27,190 0 27,190 Standby letters of credit 289 0 0 289 289 Accrued interest payable 20,893 753 20,140 0 20,893

LAND, PREMISES AND EQUIPMENT,_2

LAND, PREMISES AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of Land, Premises and Equipment and Related Accumulated Depreciation	Land, premises and equipment and related accumulated depreciation were as follows at December 31, 2024 and 2023: (dollars in thousands) 2024 2023 Land $ 12,572 $ 12,472 Premises and improvements 68,481 63,862 Equipment and furniture 32,753 37,483 Total cost 113,806 113,817 Less accumulated depreciation 53,317 55,918 Land, premises and equipment, net $ 60,489 $ 57,899

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2024
Deposits [Abstract]
Schedule of Total Deposits	The following table details total deposits as of December 31, 2024 and 2023: (dollars in thousands) 2024 2023 Non-interest bearing demand deposits $ 1,297,456 $ 1,353,477 Savings and transaction accounts: Savings deposits 276,179 301,168 Interest bearing demand deposits 3,471,455 3,049,059 Time deposits: Other time deposits 213,099 224,083 Deposits of $100,000 to $250,000 201,412 235,096 Deposits of $250,000 or more 441,365 557,642 Total deposits $ 5,900,966 $ 5,720,525
Schedule of Maturities of Time Deposits	At December 31, 2024, the scheduled maturities of time deposits were as follows: (dollars in thousands) Amount Maturing in 2025 $ 720,094 Maturing in 2026 90,709 Maturing in 2027 35,337 Maturing in 2028 5,813 Maturing in 2029 3,718 Thereafter 205 Total time deposits $ 855,876

BORROWINGS (Tables)

BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Schedule of Outstanding Fixed Rate Bullet Advances with the Federal Home Loan Bank ("FHLB") of Indianapolis	The following table details outstanding fixed rate bullet advances with the Federal Home Loan Bank ("FHLB") of Indianapolis for the years ended December 31, 2024 and 2023: (dollars in thousands) 2024 2023 Federal Home Loan Bank of Indianapolis $ 0 $ 50,000

PENSION AND OTHER POSTRETIREM_2

PENSION AND OTHER POSTRETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
Schedule of Employee Benefit Plans	Information as to the Company’s employee benefit plans at December 31, 2024 and 2023 is as follows: Pension Benefits SERP Benefits (dollars in thousands) 2024 2023 2024 2023 Change in benefit obligation: Beginning benefit obligation $ 1,497 $ 1,546 $ 693 $ 700 Interest cost 66 75 30 33 Actuarial (gain) loss (213) (112) 30 93 Benefits paid (114) (12) (133) (133) Ending benefit obligation 1,236 1,497 620 693 Change in plan assets (primarily equity and fixed income investments and money market funds), at fair value: Beginning plan assets 1,835 1,820 546 606 Actual return 221 232 57 73 Employer contribution 0 0 0 0 Benefits paid (289) (217) (133) (133) Ending plan assets 1,767 1,835 470 546 Funded status at end of year $ 531 $ 338 $ (150) $ (147)
Schedule of Amounts Recognized in Consolidated Balance Sheets	Amounts recognized in the consolidated balance sheets consist of: Pension Benefits SERP Benefits (dollars in thousands) 2024 2023 2024 2023 Funded status included in other assets $ 531 $ 0 $ 0 $ 0 Funded status included in other liabilities 0 (338) 150 147
Schedule of Amounts Recognized in Accumulated Other Comprehensive Income (Loss)	Amounts recognized in accumulated other comprehensive income (loss) consist of: Pension Benefits SERP Benefits (dollars in thousands) 2024 2023 2024 2023 Net actuarial loss $ 469 $ 478 $ 288 $ 502
Schedule of Net Period Benefit Cost and Other Amounts Recognized in Other Comprehensive Income (Loss)	Net period benefit cost and other amounts recognized in other comprehensive income (loss) include the following: Pension Benefits SERP Benefits (dollars in thousands) 2024 2023 2022 2024 2023 2022 Net pension expense: Service cost $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Interest cost 66 75 53 30 33 20 Expected return on plan assets (116) (123) (130) (33) (38) (45) Recognized net actuarial (gain) loss 16 18 99 45 42 45 Settlement cost 25 27 23 0 0 0 Net pension expense $ (9) $ (3) $ 45 $ 42 $ 37 $ 20 Net (gain) loss $ (168) $ (43) $ (215) $ 8 $ 56 $ 100 Amortization of net loss (17) (17) (99) (45) (42) (45) Total recognized in other comprehensive income (loss) (185) (60) (314) (37) 14 55 Total recognized in net pension expense and other comprehensive income (loss) $ (194) $ (63) $ (269) $ 5 $ 51 $ 75
Schedule of Assumptions Used in Calculating the Net Benefit Obligation	For 2024, 2023 and 2022, the assumed form of payment elected by active participants upon retirement was a lump sum to reflect participant trends. The lump sum assumed interest rates, on the next page, for December 31, 2024, 2023 and 2022 reflect the mortality table in effect for 2024, 2023 and 2022, respectively. For 2024, 2023 and 2022, the mortality assumption was the PRI-2012 White Collar Mortality Table, with full generational Projection Scale MP-2021 at year-end. NOTE 10 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) Pension Benefits SERP Benefits 2024 2023 2022 2024 2023 2022 The following assumptions were used in calculating the net benefit obligation: Weighted average discount rate 5.46 % 4.83 % 5.03 % 5.46 % 4.83 % 5.03 % Rate of increase in future compensation N/A N/A N/A N/A N/A N/A Lump sum assumed interest rates First 5 years 4.42 % 5.77 % 5.10 % N/A N/A N/A Next 15 years 5.04 % 6.14 % 5.83 % N/A N/A N/A All future years 5.46 % 6.19 % 5.68 % N/A N/A N/A The following assumptions were used in calculating the net pension expense: Weighted average discount rate 4.83 % 5.03 % 2.49 % 4.83 % 5.03 % 2.49 % Rate of increase in future compensation N/A N/A N/A N/A N/A N/A Expected long-term rate of return 6.50 % 6.50 % 6.50 % 6.50 % 6.50 % 6.50 %
Schedule of Allocation of Plan Assets	The Company’s pension plan asset allocation at year end 2024 and 2023, target allocation for 2025, and expected long-term rate of return by asset category are as follows: Target Percentage of Plan Weighted Asset Category 2025 2024 2023 Equity securities 55 - 65 % 59 % 63 % 8.85 % Debt securities 35 - 45 % 38 % 34 % 3.00 % Other 5 - 10 % 3 % 3 % 0.10 % Total 100 % 100 % 6.50 % The Company’s SERP plan asset allocation at year end 2024 and 2023, target allocation for 2025, and expected long-term rate of return by asset category are as follows: Target Percentage of Plan Weighted Asset Category 2025 2024 2023 Equity securities 55 - 65 % 60 % 65 % 8.85 % Debt securities 35 - 45 % 36 % 33 % 3.00 % Other 5 - 10 % 4 % 2 % 0.10 % Total 100 % 100 % 6.50 %
Schedule of Fair Values of Pension Plan and Postretirement Plan Assets by Asset Category	The fair values of the Company’s pension plan assets at December 31, 2024, by asset category are as follows: Asset Category Total Quoted Prices Significant Significant (dollars in thousands) Equity securities - US large cap common stocks $ 698 $ 698 $ 0 $ 0 Equity securities - US mid cap stock mutual funds 96 96 0 0 Equity securities - US small cap stock mutual funds 50 50 0 0 Equity securities - international stock mutual funds 153 153 0 0 Equity securities - emerging markets stock mutual funds 53 53 0 0 Debt securities - intermediate term bond mutual funds 466 466 0 0 Debt securities - short term bond mutual funds 172 172 0 0 Debt securities - preferred stock mutual funds 34 34 0 0 Cash - money market account 45 45 0 0 Total $ 1,767 $ 1,767 $ 0 $ 0 The fair values of the Company’s pension plan assets at December 31, 2023, by asset category are as follows: Asset Category Total Quoted Prices Significant Significant (dollars in thousands) Equity securities - US large cap common stocks $ 763 $ 763 $ 0 $ 0 Equity securities - US mid cap stock mutual funds 44 44 0 0 Equity securities - US small cap stock mutual funds 135 135 0 0 Equity securities - international stock mutual funds 143 143 0 0 Equity securities - emerging markets stock mutual funds 68 68 0 0 Debt securities - intermediate term bond mutual funds 373 373 0 0 Debt securities - short term bond mutual funds 153 153 0 0 Debt securities - high yield bond mutual funds 18 18 0 0 Debt securities - nontraditional bond mutual funds 12 12 0 0 Debt securities - bank loan mutual funds 35 35 0 0 Debt securities - preferred stock mutual funds 36 36 0 0 Cash - money market account 55 55 0 0 Total $ 1,835 $ 1,835 $ 0 $ 0 The fair values of the Company’s SERP assets at December 31, 2024, by asset category are as follows: Asset Category Total Quoted Prices Significant Significant (dollars in thousands) Equity securities - US large cap stock mutual funds $ 82 $ 82 $ 0 $ 0 Equity securities - US mid cap stock mutual funds 28 28 0 0 Equity securities - US small cap stock mutual funds 15 15 0 0 Equity securities - US large cap exchange traded funds 105 105 0 0 Equity securities - emerging markets stock mutual funds 14 14 0 0 Equity securities - international stock mutual funds 39 39 0 0 Debt securities - intermediate term bond mutual funds 124 124 0 0 Debt securities - short term bond mutual funds 36 36 0 0 Debt securities - preferred stock mutual funds 10 10 0 0 Cash - money market account 17 17 0 0 Total $ 470 $ 470 $ 0 $ 0 The fair values of the Company’s SERP assets at December 31, 2023, by asset category are as follows: Asset Category Total Quoted Prices Significant Significant (dollars in thousands) Equity securities - US large cap common stocks $ 236 $ 236 $ 0 $ 0 Equity securities - US mid cap stock mutual funds 42 42 0 0 Equity securities - US small cap stock mutual funds 13 13 0 0 Equity securities - emerging markets stock mutual funds 20 20 0 0 Equity securities - international stock mutual funds 45 45 0 0 Debt securities - intermediate term bond mutual funds 107 107 0 0 Debt securities - short term bond mutual funds 44 44 0 0 Debt securities - high yield bond mutual funds 5 5 0 0 Debt securities - nontraditional bond mutual funds 4 4 0 0 Debt securities - bank loan mutual funds 10 10 0 0 Debt securities - preferred stock mutual funds 10 10 0 0 Cash - money market account 10 10 0 0 Total $ 546 $ 546 $ 0 $ 0
Schedule of Benefit Payments are Expected to be Paid	The following benefit payments are expected to be paid over the next ten years: Plan Year Pension SERP (dollars in thousands) 2025 $ 141 $ 129 2026 192 119 2027 134 107 2028 129 93 2029 117 76 2030-2034 442 206

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense	Income tax expense for the years ended December 31, 2024, 2023 and 2022 consisted of the following: (dollars in thousands) 2024 2023 2022 Current federal $ 21,949 $ 16,171 $ 22,825 Deferred federal (2,829) 1,302 (2,327) Current state 63 (131) 1,297 Deferred state (972) (776) (448) Total income tax expense $ 18,211 $ 16,566 $ 21,347
Schedule of Differences Between Financial Statement Tax Expense and Amounts Computed by Applying Statutory Federal Income Tax Rate	The differences between financial statement tax expense and amounts computed by applying the statutory federal income tax rate of 21% to income before income taxes were as follows: (dollars in thousands) 2024 2023 2022 Income taxes at statutory federal rate of 21% $ 23,455 $ 23,170 $ 26,284 Increase (decrease) in taxes resulting from: Tax exempt income (3,712) (4,226) (4,438) Nondeductible expense 280 269 159 State income tax, net of federal tax effect (718) (716) 671 Captive insurance premium income 0 (261) (417) Tax credit investments (150) (713) (586) Bank owned life insurance (903) (658) (78) Long-term incentive plan and deferred compensation (270) (715) (530) Nondeductible compensation expense 405 784 181 Other (176) (368) 101 Total income tax expense $ 18,211 $ 16,566 $ 21,347
Schedule of Deferred Tax Assets and Liabilities	The net deferred tax asset recorded in the consolidated balance sheets at December 31, 2024 and 2023 consisted of the following: (dollars in thousands) 2024 2023 Deferred tax assets: Bad debts $ 21,909 $ 18,384 Pension and deferred compensation liability 2,166 1,823 Nonaccrual loan interest 955 494 Long-term incentive plan 1,755 2,342 Lease liability 1,727 1,199 Deferred loan fees 574 781 Accrued legal reserve 0 635 Net operating loss carryforward 1,343 913 Other 724 591 31,153 27,162 Deferred tax liabilities: Depreciation 3,324 3,645 Loan servicing rights 502 570 State taxes 1,153 949 Intangible assets 1,267 1,270 REIT spillover dividend 2,040 2,140 Prepaid expenses 900 801 Lease right of use 1,727 1,199 Other 331 480 11,244 11,054 Valuation allowance 0 0 Net deferred tax asset $ 19,909 $ 16,108

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
Schedule of Loans to Principal Officers, Directors, and their Affiliates	Loans to principal officers, directors, and their affiliates as of December 31, 2024 and 2023 were as follows: (dollars in thousands) 2024 2023 Beginning balance $ 132,481 $ 113,435 New loans and advances 56,946 69,822 Effect of changes in related parties 0 230 Repayments and renewals (57,693) (51,006) Ending balance $ 131,734 $ 132,481

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Changes in the Non-Vested Restricted Stock Awards and Units	A summary of the changes in the Company’s non-vested shares for the year follows: Nonvested Shares Shares Weighted-Average Nonvested at January 1, 2024 47,340 $ 69.65 Granted 42,294 59.51 Vested (17,142) 60.34 Forfeited (2,237) 64.56 Nonvested at December 31, 2024 70,255 $ 66.01
Schedule of Changes in the Non-Vested Performance Stock Units	Shares granted below include the number of shares assumed granted based on actual performance criteria of the 2024-2026, 2023-2025 and 2022-2024 Long-Term Incentive Plans at December 31, 2024. Nonvested Shares Shares Weighted-Average Nonvested at January 1, 2024 156,206 $ 63.18 Granted, net 45,655 58.57 Vested (100,236) 57.59 Forfeited (6,521) 64.58 Nonvested at December 31, 2024 95,104 $ 66.76

CAPITAL REQUIREMENTS AND REST_2

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS (Tables)	12 Months Ended
	Dec. 31, 2024
Capital Requirements and Restrictions On Retained Earnings [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations	There have been no conditions or events since that notification that management believes have changed the Company and the Bank’s category. Actual Minimum Required For Capital Adequacy Minimum "Required" to (dollars in thousands) Amount Ratio Amount Ratio Amount Ratio Amount Ratio As of December 31, 2024 Total Capital (to Risk Weighted Assets) Consolidated $ 917,769 15.90 % $ 461,847 8.00 % $ 606,175 N/A N/A N/A Bank 909,232 15.76 461,612 8.00 605,866 10.50 % $ 577,015 10.00 % Tier I Capital (to Risk Weighted Assets) Consolidated 845,352 14.64 346,385 6.00 490,713 N/A N/A N/A Bank 836,845 14.50 346,209 6.00 490,463 8.50 461,612 8.00 Common Equity Tier 1 (CET1) Consolidated 845,352 14.64 259,789 4.50 404,116 N/A N/A N/A Bank 836,845 14.50 259,657 4.50 403,911 7.00 375,060 6.50 Tier I Capital (to Average Assets) Consolidated 845,352 12.15 278,369 4.00 278,369 N/A N/A N/A Bank 836,845 12.03 278,240 4.00 278,240 4.00 347,800 5.00 As of December 31, 2023 Total Capital (to Risk Weighted Assets) Consolidated $ 870,390 15.47 % $ 450,211 8.00 % $ 590,901 N/A N/A N/A Bank 852,405 15.16 449,894 8.00 590,486 10.50 % $ 562,367 10.00 % Tier I Capital (to Risk Weighted Assets) Consolidated 799,929 14.21 337,658 6.00 478,349 N/A N/A N/A Bank 781,999 13.91 337,420 6.00 478,012 8.50 449,894 8.00 Common Equity Tier 1 (CET1) Consolidated 799,929 14.21 253,243 4.50 393,934 N/A N/A N/A Bank 781,999 13.91 253,065 4.50 393,657 7.00 365,539 6.50 Tier I Capital (to Average Assets) Consolidated 799,929 11.82 270,636 4.00 270,636 N/A N/A N/A Bank 781,999 11.58 270,041 4.00 270,041 4.00 337,551 5.00

OFFSETTING ASSETS AND LIABILI_2

OFFSETTING ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2024
OFFSETTING ASSETS AND LIABILITIES
Schedule of Offsetting Assets and Liabilities	The following tables summarize gross and net information about financial instruments and derivative instruments that are offset in the statement of financial position or that are subject to an enforceable master netting arrangement at December 31, 2024 and 2023. 2024 Gross Gross Net Amounts Gross Amounts Not (dollars in thousands) Financial Cash Collateral Net Assets Interest Rate Swap Derivatives $ 25,403 $ 0 $ 25,403 $ 0 $ (21,815) $ 3,588 Total Assets $ 25,403 $ 0 $ 25,403 $ 0 $ (21,815) $ 3,588 Liabilities Interest Rate Swap Derivatives $ 25,403 $ 0 $ 25,403 $ 0 $ 0 $ 25,403 Total Liabilities $ 25,403 $ 0 $ 25,403 $ 0 $ 0 $ 25,403 2023 Gross Gross Net Amounts Gross Amounts Not (dollars in thousands) Financial Cash Collateral Net Assets Interest Rate Swap Derivatives $ 27,189 $ 0 $ 27,189 $ 0 $ (25,555) $ 1,634 Total Assets $ 27,189 $ 0 $ 27,189 $ 0 $ (25,555) $ 1,634 Liabilities Interest Rate Swap Derivatives $ 27,190 $ 0 $ 27,190 $ 0 $ (90) $ 27,100 Total Liabilities $ 27,190 $ 0 $ 27,190 $ 0 $ (90) $ 27,100

COMMITMENTS, OFF-BALANCE SHEE_2

COMMITMENTS, OFF-BALANCE SHEET RISKS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of Financial Instruments Include Commitments to Make Loans and Open-Ended Revolving Lines of Credit	These financial instruments include commitments to make loans and open-ended revolving lines of credit. Amounts as of the years ended December 31, 2024 and 2023, were as follows: 2024 2023 (dollars in thousands) Fixed Variable Rate Fixed Variable Rate Commercial loan lines of credit $ 60,856 $ 2,150,375 $ 96,814 $ 2,373,830 Standby letters of credit 0 49,558 0 51,383 Real estate mortgage loans 2,032 5,854 302 4,271 Real estate construction mortgage loans 1,010 5,165 0 4,271 Home equity mortgage open-ended revolving lines 0 388,235 0 364,928 Consumer loan open-ended revolving lines 0 26,589 0 26,870 Total $ 63,898 $ 2,625,776 $ 97,116 $ 2,825,553
Schedule of Interest Rate Ranges on Commitments and Open-Ended Revolving Lines of Credit	The index on variable rate commercial loan commitments is principally the national prime rate. Interest rate ranges on commitments and open-ended revolving lines of credit for years ended December 31, 2024 and 2023, were as follows: 2024 2023 Fixed Variable Fixed Variable Commercial loan 1.00-14.50% 3.35-11.75% 1.00-14.50% 1.63-14.50% Real estate mortgage loan 3.00-7.38% 6.00-12.50% 7.38% 4.63-13.50% Consumer loan open-ended revolving line 15.00% 7.50-15.00% 15.00% 8.50-15.00%

PARENT COMPANY STATEMENTS (Tabl

PARENT COMPANY STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Balance Sheets	CONDENSED BALANCE SHEETS December 31, (dollars in thousands) 2024 2023 ASSETS Deposits with Lake City Bank $ 5,901 $ 15,239 Deposits with other depository institutions 435 1,887 Cash 6,336 17,126 Investments in banking subsidiary 675,315 631,774 Other assets 2,824 3,578 Total assets $ 684,475 $ 652,478 LIABILITIES Dividends payable and other liabilities $ 653 $ 2,774 STOCKHOLDERS’ EQUITY 683,822 649,704 Total liabilities and stockholders’ equity $ 684,475 $ 652,478
Schedule of Condensed Statements of Income and Comprehensive Income (Loss)	CONDENSED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (LOSS) Years Ended December 31, (dollars in thousands) 2024 2023 2022 Dividends from Lake City Bank $ 42,118 $ 46,263 $ 40,590 Dividends from non-bank subsidiaries 0 1,525 1,300 Other income 2 5 1 Miscellaneous expense (5,642) (4,768) (8,795) INCOME BEFORE INCOME TAXES AND EQUITY IN UNDISTRIBUTED INCOME OF SUBSIDIARIES 36,478 43,025 33,096 Income tax benefit 1,608 1,957 2,770 INCOME BEFORE EQUITY IN UNDISTRIBUTED INCOME OF SUBSIDIARIES 38,086 44,982 35,866 Equity in undistributed income of subsidiaries 55,392 48,785 67,951 NET INCOME $ 93,478 $ 93,767 $ 103,817 COMPREHENSIVE INCOME (LOSS) $ 82,173 $ 127,495 $ (101,199)
Schedule of Condensed Statements of Cash Flows	CONDENSED STATEMENTS OF CASH FLOWS Years Ended December 31, (dollars in thousands) 2024 2023 2022 Cash flows from operating activities: Net income $ 93,478 $ 93,767 $ 103,817 Adjustments to net cash from operating activities: Equity in undistributed income of subsidiaries (55,392) (48,785) (67,951) Other changes 3,421 16,601 6,157 Net cash from operating activities 41,507 61,583 42,023 Cash flows from investing activities: Return of capital from subsidiary 0 3,602 0 Cash flows from investing activities 0 3,602 0 Cash flows from financing activities: Payments related to equity incentive plans (2,815) (3,135) (1,780) Purchase of treasury stock (592) (575) (579) Sales of treasury stock 391 405 221 Dividends paid (49,281) (47,094) (40,838) Cash flows from financing activities (52,297) (50,399) (42,976) Net increase (decrease) in cash and cash equivalents (10,790) 14,786 (953) Cash and cash equivalents at beginning of the year 17,126 2,340 3,293 Cash and cash equivalents at end of the year $ 6,336 $ 17,126 $ 2,340

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Schedule of Factors Used in the Earnings Per Share Computations	Following are the factors used in the earnings per share computations: (dollars in thousand except share and per share data) 2024 2023 2022 Basic earnings per common share: Net income $ 93,478 $ 93,767 $ 103,817 Weighted-average common shares outstanding 25,676,543 25,604,751 25,528,328 Basic earnings per common share $ 3.64 $ 3.67 $ 4.07 Diluted earnings per common share: Net income $ 93,478 $ 93,767 $ 103,817 Weighted-average common shares outstanding for basic earnings per common share 25,676,543 25,604,751 25,528,328 Add: Dilutive effect of assumed exercises of stock options and awards 92,475 118,414 184,210 Average shares and dilutive potential common shares 25,769,018 25,723,165 25,712,538 Diluted earnings per common share $ 3.63 $ 3.65 $ 4.04

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	12 Months Ended
	Dec. 31, 2024
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax [Abstract]
Schedule of Changes in Each Classification of Accumulated Other Comprehensive Income (Loss)	The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the years ended December 31, 2024 and 2023, all shown net of tax: (dollars in thousands) Unrealized Defined Total Balance at January 1, 2024 $ (154,460) $ (735) $ (155,195) Other comprehensive income (loss) before reclassification (13,058) 121 (12,937) Amounts reclassified from accumulated other comprehensive income (loss) 1,586 46 1,632 Net current period other comprehensive income (loss) (11,472) 167 (11,305) Balance at December 31, 2024 $ (165,932) $ (568) $ (166,500) (dollars in thousands) Unrealized Defined Total Balance at January 1, 2023 $ (188,154) $ (769) $ (188,923) Other comprehensive income (loss) before reclassification 32,105 (10) 32,095 Amounts reclassified from accumulated other comprehensive income (loss) 1,589 44 1,633 Net current period other comprehensive income (loss) 33,694 34 33,728 Balance at December 31, 2023 $ (154,460) $ (735) $ (155,195)
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	Reclassifications out of accumulated other comprehensive income (loss) for the years ended December 31, 2024, 2023 and 2022 are as follows: Details about Amount Affected Line Item 2024 (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,962) Interest income Realized gains and (losses) on available-for-sale securities (46) Net securities gains (losses) Tax effect 422 Income tax expense Subtotal (1,586) Net of tax Amortization of defined benefit pension items (1) (62) Salaries and employee benefits Tax effect 16 Income tax expense Subtotal (46) Net of tax Total reclassifications for the period $ (1,632) Net income 2023 (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,987) Interest income Realized gains and (losses) on available-for-sale securities (25) Net securities gains (losses) Tax effect 423 Income tax expense Subtotal (1,589) Net of tax Amortization of defined benefit pension items (1) (59) Salaries and employee benefits Tax effect 15 Income tax expense Subtotal (44) Net of tax Total reclassifications for the period $ (1,633) Net income 2022 (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,518) Interest income Realized gains and (losses) on available-for-sale securities 21 Net securities gains (losses) Tax effect 315 Income tax expense Subtotal (1,182) Net of tax Amortization of defined benefit pension items (1) (144) Salaries and employee benefits Tax effect 36 Income tax expense Subtotal (108) Net of tax Total reclassifications for the period $ (1,290) Net income (1) Included in the computation of net pension plan expense as more fully discussed in Note 10 – Pension and Other Postretirement Plans.

SELECTED QUARTERLY DATA (UNAU_2

SELECTED QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2024
Selected Quarterly Financial Information [Abstract]
Schedule of Selected Quarterly Data	2024 4th 3rd 2nd 1st Interest income $ 93,370 $ 95,018 $ 93,736 $ 91,034 Interest expense 41,676 45,745 45,440 43,618 Net interest income 51,694 49,273 48,296 47,416 Provision for credit losses 3,691 3,059 8,480 1,520 Net interest income after provision 48,003 46,214 39,816 45,896 Noninterest income 11,876 11,917 20,439 12,612 Noninterest expense 30,653 30,393 33,333 30,705 Income tax expense 5,036 4,400 4,373 4,402 Net income $ 24,190 $ 23,338 $ 22,549 $ 23,401 Basic earnings per common share $ 0.94 $ 0.91 $ 0.88 $ 0.91 Diluted earnings per common share $ 0.94 $ 0.91 $ 0.87 $ 0.91 2023 4th 3rd 2nd 1st Interest income $ 90,942 $ 88,623 $ 84,482 $ 79,220 Interest expense 42,343 40,230 35,958 27,701 Net interest income 48,599 48,393 48,524 51,519 Provision for credit losses 300 400 800 4,350 Net interest income after provision 48,299 47,993 47,724 47,169 Noninterest income 17,208 10,835 11,501 10,314 Noninterest expense 29,445 29,097 42,734 29,434 Income tax expense 6,436 4,479 1,880 3,771 Net income $ 29,626 $ 25,252 $ 14,611 $ 24,278 Basic earnings per common share $ 1.16 $ 0.99 $ 0.57 $ 0.95 Diluted earnings per common share $ 1.16 $ 0.98 $ 0.57 $ 0.94

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Schedule of Maturity Analysis of the Operating Lease Liabilities	The following is a maturity analysis of the operating lease liabilities as of December 31, 2024: Years ending December 31, (in thousands) Operating Lease 2025 $ 822 2026 792 2027 810 2028 770 2029 644 2030 and thereafter 5,267 Total undiscounted lease payments 9,105 Less imputed interest (2,328) Lease liability $ 6,777 Right-of-use asset $ 6,777
Schedule of Lease Cost and Other Information	Year Ended Year Ended Year Ended (dollars in thousands) December 31, 2024 December 31, 2023 December 31, 2022 Lease cost Operating lease cost $ 742 $ 724 $ 667 Short-term lease cost 7 18 22 Total lease cost $ 749 $ 742 $ 689 Other information Operating cash outflows from operating leases $ 742 $ 724 $ 667 Weighted-average remaining lease term - operating leases 7.6 years 6.3 years 7.3 years Weighted average discount rate - operating leases 3.7 % 2.5 % 2.5 %

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended	12 Months Ended
	Jun. 30, 2024 USD ($)	Dec. 31, 2024 USD ($) county segment branchOffice shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)	Jan. 01, 2024 USD ($)	Dec. 31, 2021 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of branch offices | branchOffice		54
Number of counties where branch offices are located | county		15
Investment loans excluding accrued interest		$ 20,300,000	$ 21,500,000
Accrued interest location		Interest Receivable	Interest Receivable
Threshold for loans individually analyzed for impairment		$ 250,000
Investment in limited partnerships		7,600,000	$ 6,200,000
Investments in tax credit structures		$ 7,200,000	6,800,000
Investments in tax credit structures, location		Other Assets
Commitments to investments in tax credit structures		$ 3,800,000	2,800,000
Commitments to investments in tax credit structures, fulfillment period		15 years
Amortization expense of investments in tax credit structures		$ 794,000	$ 592,000
Amortization expense of investments in tax credit structures, statements of income location		Income Tax Expense (Benefit)	Other Interest and Dividend Income
Tax credits and other benefits from investment tax credit		$ 807,000	$ 713,000
Tax credits and other benefits from investment tax credit, statements of income, location		Income Tax Expense (Benefit)	Income Tax Expense (Benefit)
Amortization expense of investments in tax credit structures, statements of cash flows location		Net Cash Provided by (Used in) Operating Activities	Net Cash Provided by (Used in) Operating Activities
Tax credits and other benefits from investment tax credit, statements of cash flows, location		Net Cash Provided by (Used in) Operating Activities	Net Cash Provided by (Used in) Operating Activities
Balance of real estate owned		$ 284,000	$ 384,000
Loan servicing fees		$ 1,100,000	$ 1,200,000	$ 1,200,000
Loan servicing fees location		Mortgage banking income (loss)	Mortgage banking income (loss)	Mortgage banking income (loss)
Mortgage servicing rights		$ 1,900,000	$ 2,200,000
Unpaid principal balances		313,000,000	333,100,000
Escrow deposit		1,700,000	1,500,000
Bank owned life insurance		113,320,000	109,114,000
Accumulated impairment loss		$ 0	$ 0	$ 0
Treasury stock (in shares) | shares		469,239	473,120
Shares purchased under director deferred compensation plan included in treasury stock (in shares) | shares		180,138	184,019
Loss contingency expense	$ 4,500,000
Number of reportable operating segments | segment		1
Equity		$ 683,911,000	$ 649,793,000	568,887,000		$ 704,906,000
Retained Earnings
Summary Of Significant Accounting Policies [Line Items]
Equity		736,412,000	692,760,000	$ 646,100,000		$ 583,134,000
Cumulative Effect, Period of Adoption, Adjustment
Summary Of Significant Accounting Policies [Line Items]
Equity			(532,000)
Cumulative Effect, Period of Adoption, Adjustment | Retained Earnings
Summary Of Significant Accounting Policies [Line Items]
Equity			(532,000)		$ (532,000)
Interest Rate Swap, Customers and Counterparties
Summary Of Significant Accounting Policies [Line Items]
Notional amount		744,800,000	826,400,000
Fair value of interest rate swap asset		25,400,000	27,200,000
Fair value of interest rate swap liability		25,400,000	27,200,000
Interest Rate Swap, Risk Participation
Summary Of Significant Accounting Policies [Line Items]
Notional amount		4,900,000
Life Insurance | Officer
Summary Of Significant Accounting Policies [Line Items]
Bank owned life insurance		107,300,000	104,800,000
Deferred Compensation | Officer
Summary Of Significant Accounting Policies [Line Items]
Bank owned life insurance		$ 6,000,000	$ 4,300,000
Premises and Improvements | Minimum
Summary Of Significant Accounting Policies [Line Items]
Useful life		5 years
Premises and Improvements | Maximum
Summary Of Significant Accounting Policies [Line Items]
Useful life		40 years
Furniture Assets | Minimum
Summary Of Significant Accounting Policies [Line Items]
Useful life		3 years
Furniture Assets | Maximum
Summary Of Significant Accounting Policies [Line Items]
Useful life		7 years

SECURITIES - Schedule of Inform

SECURITIES - Schedule of Information Related to the Amortized Cost, Fair Value and Allowance for Credit Losses of Securities Available-for-Sale and Related Gross Unrealized Gains and Losses (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,182,501,000	$ 1,226,319,000
Gross Unrealized Gain	100,000	183,000
Gross Unrealized Losses	(191,175,000)	(174,774,000)
Allowance for Credit Losses	0	0
Fair Value	991,426,000	1,051,728,000
U.S. government sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	137,150,000	146,692,000
Gross Unrealized Gain	0	0
Gross Unrealized Losses	(27,715,000)	(27,213,000)
Allowance for Credit Losses	0	0
Fair Value	109,435,000	119,479,000
Mortgage-backed securities: residential
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	500,278,000	522,275,000
Gross Unrealized Gain	83,000	118,000
Gross Unrealized Losses	(77,952,000)	(74,551,000)
Allowance for Credit Losses	0	0
Fair Value	422,409,000	447,842,000
State and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	545,073,000	557,352,000
Gross Unrealized Gain	17,000	65,000
Gross Unrealized Losses	(85,508,000)	(73,010,000)
Allowance for Credit Losses	0	0
Fair Value	$ 459,582,000	$ 484,407,000

SECURITIES - Schedule of Info_2

SECURITIES - Schedule of Information Related to the Amortized Cost, Fair Value and Allowance for Credit Losses of Securities Held-to-Maturity and Related Gross Gains and Unrealized Gains and Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Schedule of Held-to-Maturity Securities [Line Items]
Fair Value	$ 113,107	$ 119,215
State and municipal securities
Schedule of Held-to-Maturity Securities [Line Items]
Amortized Cost	131,568	129,918
Gross Unrealized Gain	0	0
Gross Unrealized Losses	(18,461)	(10,703)
Allowance for Credit Losses	0	0
Fair Value	$ 113,107	$ 119,215

SECURITIES - Narrative (Details

SECURITIES - Narrative (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	May 07, 2024	Apr. 08, 2024	Apr. 01, 2022
Information related to available for sale securities
Fair value of held-to-maturity securities transferred from available-for sale								$ 127,000,000
Unrealized loss of held-to-maturity securities transferred from available-for sale			$ 19,000,000					24,400,000
Unrealized loss of held-to-maturity securities transferred from available-for sale, net of tax			15,000,000					$ 19,300,000
Available-for-sale Securities pledged as collateral			560,200,000	$ 792,000,000
Debt securities, available-for-sale, allowance for credit loss			0	0
Accrued interest receivable on available-for-sale and held-to-maturity debt securities			$ 7,500,000	7,600,000
Securities backed by government or investment grade (as a percent)			99%
Equity investment							$ 0
Equity investment (in shares)						23,804
Realized gain on visa shares	$ 3,900,000	$ 5,100,000	$ 8,996,000	$ 0	$ 0

SECURITIES - Schedule of Info_3

SECURITIES - Schedule of Information Regarding the Fair Value and Amortized Cost of Available-for-Sale and Held-to-Maturity Debt Securities by Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Amortized Cost
Due in one year or less	$ 440
Due after one year through five years	8,359
Due after five years through ten years	60,937
Due after ten years	612,487
Total debt securities, gross	682,223
Mortgage-backed securities	500,278
Amortized Cost	1,182,501	$ 1,226,319
Fair Value
Due in one year or less	438
Due after one year through five years	7,778
Due after five years through ten years	55,046
Due after ten years	505,755
Total debt securities, gross	569,017
Mortgage-backed securities	422,409
Total debt securities	991,426	1,051,728
Amortized Cost
Due in one year or less	0
Due after one year through five years	0
Due after five years through ten years	7,202
Due after ten years	124,366
Total held-to-maturity securities, gross	131,568
Mortgage-backed securities	0
Total debt securities	131,568
Fair Value
Due in one year or less	0
Due after one year through five years	0
Due after five years through ten years	6,343
Due after ten years	106,764
Total held-to-maturity securities, gross	113,107
Mortgage-backed securities	0
Total debt securities	$ 113,107	$ 119,215

SECURITIES - Schedule of Securi

SECURITIES - Schedule of Security Proceeds, Gross Gains and Gross Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Sales of securities available-for-sale
Proceeds	$ 7,136	$ 105,175	$ 25,332
Gross gains	0	439	140
Gross losses	$ (46)	$ (464)	$ (119)
Number of securities (in shares)	15	115	30

SECURITIES - Schedule of Unreal

SECURITIES - Schedule of Unrealized Loss Analysis on Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Less than 12 months, fair value	$ 36,132	$ 31,397
12 months or more, fair value	943,487	1,002,690
Total fair value	979,619	1,034,087
Less than 12 months, unrealized losses	688	440
12 months or more, unrealized losses	190,487	174,334
Total unrealized losses	191,175	174,774
U.S. government sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Less than 12 months, fair value	0	0
12 months or more, fair value	109,435	119,479
Total fair value	109,435	119,479
Less than 12 months, unrealized losses	0	0
12 months or more, unrealized losses	27,715	27,213
Total unrealized losses	27,715	27,213
Mortgage-backed securities: residential
Debt Securities, Available-for-sale [Line Items]
Less than 12 months, fair value	23,204	52
12 months or more, fair value	390,483	442,765
Total fair value	413,687	442,817
Less than 12 months, unrealized losses	249	0
12 months or more, unrealized losses	77,703	74,551
Total unrealized losses	77,952	74,551
State and municipal securities
Debt Securities, Available-for-sale [Line Items]
Less than 12 months, fair value	12,928	31,345
12 months or more, fair value	443,569	440,446
Total fair value	456,497	471,791
Less than 12 months, unrealized losses	439	440
12 months or more, unrealized losses	85,069	72,570
Total unrealized losses	$ 85,508	$ 73,010

SECURITIES - Schedule of Unre_2

SECURITIES - Schedule of Unrealized Loss Analysis on Held-to-Maturity Securities (Details) - State and municipal securities - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Schedule of Held-to-Maturity Securities [Line Items]
Less than 12 months, fair value	$ 0	$ 0
Less than 12 months, unrealized losses	0	0
12 months or longer, fair value	113,107	119,215
12 months or longer, unrealized losses	18,461	10,703
Total fair value	113,107	119,215
Total unrealized losses	$ 18,461	$ 10,703

SECURITIES - Schedule of Number

SECURITIES - Schedule of Number of Securities with Unrealized Losses of Available for Sale Securities (Details) - position	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Less than 12 months	32	41
12 months or more	533	513
Total	565	554
U.S. government sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Less than 12 months	0	0
12 months or more	17	17
Total	17	17
Mortgage-backed securities: residential
Debt Securities, Available-for-sale [Line Items]
Less than 12 months	9	1
12 months or more	124	126
Total	133	127
State and municipal securities
Debt Securities, Available-for-sale [Line Items]
Less than 12 months	23	40
12 months or more	392	370
Total	415	410

SECURITIES - Schedule of Numb_2

SECURITIES - Schedule of Number of Securities with Unrealized Losses of Held to Maturity Securities (Details) - position	Dec. 31, 2024	Dec. 31, 2023
Schedule of Held-to-Maturity Securities [Line Items]
Less than 12 months	0	0
12 months or more	41	41
Total	41	41
U.S. government sponsored agencies
Schedule of Held-to-Maturity Securities [Line Items]
Less than 12 months	0	0
12 months or more	0	0
Total	0	0
Mortgage-backed securities: residential
Schedule of Held-to-Maturity Securities [Line Items]
Less than 12 months	0	0
12 months or more	0	0
Total	0	0
State and municipal securities
Schedule of Held-to-Maturity Securities [Line Items]
Less than 12 months	0	0
12 months or more	41	41
Total	41	41

LOANS - Schedule of Total Loans

LOANS - Schedule of Total Loans Outstanding (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 5,117,948	$ 4,916,534
Gross loans	5,120,635	4,919,997
Less: Allowance for credit losses	(85,960)	(71,972)	$ (72,606)	$ (67,773)
Net deferred loan fees	(2,687)	(3,463)
Loans, net	5,031,988	4,844,562
Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	4,526,365	4,367,788
Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	594,270	552,209
Other consumer loans | Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	104,041	96,022
Commercial and Industrial | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,450,865	1,420,764
Less: Allowance for credit losses	(45,539)	(30,338)	(35,290)	(30,595)
Commercial and Industrial | Working capital lines of credit loans | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	649,609	604,893
Commercial and Industrial | Non-working capital loans | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	801,256	815,871
Commercial Real Estate and Multi-Family Residential Loans | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,592,520	2,437,534
Commercial Real Estate and Multi-Family Residential Loans | Construction and land development loans | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	567,781	634,435
Commercial Real Estate and Multi-Family Residential Loans | Owner occupied loans | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	807,090	825,464
Commercial Real Estate and Multi-Family Residential Loans | Nonowner occupied loans | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	872,671	724,101
Commercial Real Estate and Multi-Family Residential Loans | Multi-family loans | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	344,978	253,534
Agri-business and Agricultural | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	387,396	388,764
Less: Allowance for credit losses	(3,541)	(4,150)	$ (4,429)	$ (5,034)
Agri-business and Agricultural | Loans secured by farmland | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	156,609	162,890
Agri-business and Agricultural | Loans for agricultural production | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	230,787	225,874
Other commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	95,493	120,567
Other commercial loans | Total commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	95,584	120,726
Consumer 1-4 Family Mortgage | Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	490,229	456,187
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	259,286	258,103
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	214,125	189,663
Consumer 1-4 Family Mortgage | Residential construction and land development loans | Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 16,818	$ 8,421

LOANS - Narrative (Details)

LOANS - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Receivables [Abstract]
Investment loans excluding accrued interest	$ 20,300	$ 21,500
Residential real estate loans in process of foreclosure	$ 424	$ 238

ALLOWANCE FOR CREDIT LOSSES A_3

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Schedule of Activity in the Allowance for Credit Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Post adoption of ASC 326
Beginning balance	$ 71,972	$ 72,606	$ 67,773
Provision for credit losses	16,750	5,850	9,375
Loans charged-off	(3,468)	(7,332)	(5,134)
Recoveries	706	848	592
Net loans (charged-off) recovered	(2,762)	(6,484)	(4,542)
Ending balance	85,960	71,972	72,606
Commercial and Industrial | Total commercial loans
Post adoption of ASC 326
Beginning balance	30,338	35,290	30,595
Provision for credit losses	16,639	1,209	8,646
Loans charged-off	(1,615)	(6,341)	(4,022)
Recoveries	177	180	71
Net loans (charged-off) recovered	(1,438)	(6,161)	(3,951)
Ending balance	45,539	30,338	35,290
Commercial Real Estate and Multi-family Residential | Total commercial loans
Post adoption of ASC 326
Beginning balance	31,335	27,394	26,535
Provision for credit losses	264	3,619	1,179
Loans charged-off	(840)	0	(597)
Recoveries	106	322	277
Net loans (charged-off) recovered	(734)	322	(320)
Ending balance	30,865	31,335	27,394
Agri-business and Agricultural | Total commercial loans
Post adoption of ASC 326
Beginning balance	4,150	4,429	5,034
Provision for credit losses	(609)	(279)	(605)
Loans charged-off	0	0	0
Recoveries	0	0	0
Net loans (charged-off) recovered	0	0	0
Ending balance	3,541	4,150	4,429
Other Commercial | Total commercial loans
Post adoption of ASC 326
Beginning balance	1,129	917	1,146
Provision for credit losses	(386)	212	(229)
Loans charged-off	0	0	0
Recoveries	0	0	0
Net loans (charged-off) recovered	0	0	0
Ending balance	743	1,129	917
Consumer 1-4 Family Mortgage | Other consumer loans
Post adoption of ASC 326
Beginning balance	3,474	3,001	2,866
Provision for credit losses	(75)	598	125
Loans charged-off	(94)	(163)	(42)
Recoveries	53	38	52
Net loans (charged-off) recovered	(41)	(125)	10
Ending balance	3,358	3,474	3,001
Other Consumer | Other consumer loans
Post adoption of ASC 326
Beginning balance	1,174	1,021	1,147
Provision for credit losses	906	673	155
Loans charged-off	(919)	(828)	(473)
Recoveries	370	308	192
Net loans (charged-off) recovered	(549)	(520)	(281)
Ending balance	1,531	1,174	1,021
Unallocated
Post adoption of ASC 326
Beginning balance	372	554	450
Provision for credit losses	11	(182)	104
Loans charged-off	0	0	0
Recoveries	0	0	0
Net loans (charged-off) recovered	0	0	0
Ending balance	$ 383	$ 372	$ 554

ALLOWANCE FOR CREDIT LOSSES A_4

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Loan amount of credit quality analysis	$ 250,000
Loans receivable before allowance for credit loss	5,117,948,000	$ 4,916,534,000
Commitment to lend additional funds with modified loan	0	0
PPP | Pass
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans receivable before allowance for credit loss	$ 1,200,000	$ 1,300,000

ALLOWANCE FOR CREDIT LOSSES A_5

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Schedule of Risk Category of Loans by Loan Segment and Origination Date (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	$ 644,836	$ 846,498
Year two	745,896	755,972
Year three	750,313	558,989
Year four	481,427	464,644
Year five	382,759	221,160
Prior	311,201	293,243
Term Total	3,316,432	3,140,506
Revolving	1,801,516	1,776,028
Gross loans	5,117,948	4,916,534
Year one	49	16
Year two	686	5,753
Year three	409	179
Year four	575	186
Year five	179	480
Prior	910	1
Term Total	2,808	6,615
Revolving	660	717
Total	3,468	7,332	$ 5,134
Working capital lines of credit loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	94	75
Year four	0	0
Year five	0	139
Prior	0	0
Term Total	94	214
Revolving	136	327
Total	230	541
Non-working capital loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	383	5,445
Year three	0	0
Year four	542	178
Year five	179	129
Prior	44	0
Term Total	1,148	5,752
Revolving	237	48
Total	1,385	5,800
Construction and land development loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	0
Revolving	0	0
Total	0	0
Owner occupied loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	840	0
Term Total	840	0
Revolving	0	0
Total	840	0
Nonowner occupied loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	0
Revolving	0	0
Total	0	0
Multi-family loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	0
Revolving	0	0
Total	0	0
Loans secured by farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	0
Revolving	0	0
Total	0	0
Loans for agricultural production
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	0
Revolving	0	0
Total	0	0
Other commercial loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	0
Revolving	0	0
Total	0	0
Closed end first mortgage loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	0
Revolving	0	0
Total	0	0
Open end and junior lien loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	50
Year three	79	14
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	79	64
Revolving	15	99
Total	94	163
Residential construction loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	0
Revolving	0	0
Total	0	0
Other consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	49	16
Year two	303	258
Year three	236	90
Year four	33	8
Year five	0	212
Prior	26	1
Term Total	647	585
Revolving	272	243
Total	919	828
Commercial and Industrial | Working capital lines of credit loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	1,599	193
Year two	3,204	2,076
Year three	42,567	2,214
Year four	1,647	1,132
Year five	846	125
Prior	219	50
Term Total	50,082	5,790
Revolving	599,358	599,100
Gross loans	649,440	604,890
Commercial and Industrial | Working capital lines of credit loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	1,599	193
Year two	114	1,876
Year three	1,640	2,214
Year four	1,647	1,132
Year five	651	0
Prior	0	50
Term Total	5,651	5,465
Revolving	525,179	532,086
Gross loans	530,830	537,551
Commercial and Industrial | Working capital lines of credit loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	0
Revolving	48,301	46,498
Gross loans	48,301	46,498
Commercial and Industrial | Working capital lines of credit loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	200
Year three	933	0
Year four	0	0
Year five	195	125
Prior	219	0
Term Total	1,347	325
Revolving	25,878	20,516
Gross loans	27,225	20,841
Commercial and Industrial | Working capital lines of credit loans | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0
Year two	3,090
Year three	39,994
Year four	0
Year five	0
Prior	0
Term Total	43,084
Revolving	0
Gross loans	43,084
Commercial and Industrial | Non-working capital loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	157,118	209,448
Year two	164,533	237,521
Year three	178,045	87,888
Year four	60,751	57,096
Year five	38,225	31,292
Prior	31,083	15,035
Term Total	629,755	638,280
Revolving	171,003	177,138
Gross loans	800,758	815,418
Commercial and Industrial | Non-working capital loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	151,920	199,071
Year two	157,276	224,333
Year three	173,274	85,273
Year four	58,591	49,999
Year five	32,909	28,773
Prior	28,582	10,501
Term Total	602,552	597,950
Revolving	164,106	171,264
Gross loans	766,658	769,214
Commercial and Industrial | Non-working capital loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	3,901	4,038
Year two	2,614	9,577
Year three	2,024	1,051
Year four	1,637	2,498
Year five	393	2,306
Prior	1,894	4,298
Term Total	12,463	23,768
Revolving	6,491	5,477
Gross loans	18,954	29,245
Commercial and Industrial | Non-working capital loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	3,754
Year two	2,986	1,612
Year three	1,598	683
Year four	107	3,892
Year five	4,142	51
Prior	584	218
Term Total	9,417	10,210
Revolving	406	397
Gross loans	9,823	10,607
Commercial and Industrial | Non-working capital loans | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0
Year two	0
Year three	0
Year four	21
Year five	386
Prior	0
Term Total	407
Revolving	0
Gross loans	407
Commercial and Industrial | Non-working capital loans | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	1,297	2,585
Year two	1,657	1,999
Year three	1,149	881
Year four	395	707
Year five	395	162
Prior	23	18
Term Total	4,916	6,352
Revolving	0	0
Gross loans	4,916	6,352
Commercial Real Estate and Multi-family Residential | Construction and land development loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	23,867	50,693
Year two	69,737	15,558
Year three	43,228	17,655
Year four	2,566	0
Year five	0	177
Prior	0	0
Term Total	139,398	84,083
Revolving	426,577	547,570
Gross loans	565,975	631,653
Commercial Real Estate and Multi-family Residential | Construction and land development loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	23,264	50,693
Year two	69,737	15,558
Year three	43,228	17,655
Year four	2,566	0
Year five	0	177
Prior	0	0
Term Total	138,795	84,083
Revolving	426,577	547,570
Gross loans	565,372	631,653
Commercial Real Estate and Multi-family Residential | Construction and land development loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	603
Year two	0
Year three	0
Year four	0
Year five	0
Prior	0
Term Total	603
Revolving	0
Gross loans	603
Commercial Real Estate and Multi-family Residential | Owner occupied loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	105,460	152,370
Year two	141,345	133,786
Year three	134,968	164,918
Year four	146,743	133,881
Year five	111,527	63,154
Prior	131,539	121,812
Term Total	771,582	769,921
Revolving	35,003	55,027
Gross loans	806,585	824,948
Commercial Real Estate and Multi-family Residential | Owner occupied loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	98,847	144,411
Year two	138,299	132,850
Year three	120,191	156,680
Year four	143,642	132,407
Year five	109,451	61,415
Prior	129,051	118,406
Term Total	739,481	746,169
Revolving	35,003	40,288
Gross loans	774,484	786,457
Commercial Real Estate and Multi-family Residential | Owner occupied loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	6,295	7,597
Year two	2,728	686
Year three	14,777	4,913
Year four	0	0
Year five	619	1,394
Prior	2,488	2,245
Term Total	26,907	16,835
Revolving	0	14,739
Gross loans	26,907	31,574
Commercial Real Estate and Multi-family Residential | Owner occupied loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	318	362
Year two	318	250
Year three	0	3,325
Year four	3,101	1,474
Year five	1,457	345
Prior	0	1,161
Term Total	5,194	6,917
Revolving	0	0
Gross loans	5,194	6,917
Commercial Real Estate and Multi-family Residential | Nonowner occupied loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	152,963	128,136
Year two	134,167	158,415
Year three	168,495	118,839
Year four	106,932	134,050
Year five	119,612	87,288
Prior	77,497	69,001
Term Total	759,666	695,729
Revolving	112,336	27,860
Gross loans	872,002	723,589
Commercial Real Estate and Multi-family Residential | Nonowner occupied loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	152,963	123,633
Year two	118,517	158,415
Year three	168,387	112,582
Year four	101,064	134,050
Year five	119,612	87,288
Prior	77,497	66,755
Term Total	738,040	682,723
Revolving	110,441	27,860
Gross loans	848,481	710,583
Commercial Real Estate and Multi-family Residential | Nonowner occupied loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	4,503
Year two	15,650	0
Year three	108	6,257
Year four	5,868	0
Year five	0	0
Prior	0	2,246
Term Total	21,626	13,006
Revolving	1,895	0
Gross loans	23,521	13,006
Commercial Real Estate and Multi-family Residential | Multi-family loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	70,497	110,625
Year two	61,679	23,315
Year three	12,015	9,042
Year four	52,995	35,648
Year five	29,177	13,971
Prior	9,794	14,609
Term Total	236,157	207,210
Revolving	108,486	45,987
Gross loans	344,643	253,197
Commercial Real Estate and Multi-family Residential | Multi-family loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	70,497	90,954
Year two	61,679	23,315
Year three	11,708	9,042
Year four	52,995	35,648
Year five	29,177	13,971
Prior	9,794	14,609
Term Total	235,850	187,539
Revolving	108,486	45,987
Gross loans	344,336	233,526
Commercial Real Estate and Multi-family Residential | Multi-family loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	19,671
Year two	0	0
Year three	307	0
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	307	19,671
Revolving	0	0
Gross loans	307	19,671
Agri-business and Agricultural | Loans secured by farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	14,696	24,503
Year two	21,450	32,060
Year three	29,601	25,308
Year four	23,043	27,924
Year five	25,192	9,104
Prior	18,383	19,260
Term Total	132,365	138,159
Revolving	24,249	24,724
Gross loans	156,614	162,883
Agri-business and Agricultural | Loans secured by farmland | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	14,574	24,503
Year two	21,241	32,060
Year three	29,601	25,308
Year four	23,043	27,924
Year five	25,192	9,104
Prior	18,312	19,160
Term Total	131,963	138,059
Revolving	24,249	24,724
Gross loans	156,212	162,783
Agri-business and Agricultural | Loans secured by farmland | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	122
Year two	209
Year three	0
Year four	0
Year five	0
Prior	0
Term Total	331
Revolving	0
Gross loans	331
Agri-business and Agricultural | Loans secured by farmland | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	71	100
Term Total	71	100
Revolving	0	0
Gross loans	71	100
Agri-business and Agricultural | Loans for agricultural production
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	15,945	28,657
Year two	26,704	13,589
Year three	21,611	27,362
Year four	24,374	25,504
Year five	21,446	3,533
Prior	1,450	10,429
Term Total	111,530	109,074
Revolving	119,365	116,906
Gross loans	230,895	225,980
Agri-business and Agricultural | Loans for agricultural production | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	15,945	28,657
Year two	26,704	13,589
Year three	21,611	27,175
Year four	24,374	25,504
Year five	21,446	3,533
Prior	1,450	10,429
Term Total	111,530	108,887
Revolving	118,090	116,406
Gross loans	229,620	225,293
Agri-business and Agricultural | Loans for agricultural production | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	187
Year four	0	0
Year five	0	0
Prior	0	0
Term Total	0	187
Revolving	1,275	500
Gross loans	1,275	687
Agri-business and Agricultural | Closed end first mortgage loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one		0
Year two		0
Year three		0
Year four		519
Year five		0
Prior		0
Term Total		519
Revolving		0
Gross loans		519
Other commercial loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	6,639	7,058
Year two	17,137	26,918
Year three	29,985	33,247
Year four	3,397	13,684
Year five	11,310	90
Prior	7,416	9,751
Term Total	75,884	90,748
Revolving	19,609	29,819
Gross loans	95,493	120,567
Other commercial loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	6,639	7,058
Year two	17,137	26,918
Year three	29,985	33,247
Year four	3,397	13,684
Year five	11,310	90
Prior	5,544	7,332
Term Total	74,012	88,329
Revolving	19,609	29,819
Gross loans	93,621	118,148
Other commercial loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	1,872	2,419
Term Total	1,872	2,419
Revolving	0	0
Gross loans	1,872	2,419
Consumer 1-4 Family Mortgage | Closed end first mortgage loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	39,932	74,230
Year two	64,461	61,559
Year three	57,113	50,596
Year four	45,607	26,688
Year five	19,795	8,238
Prior	27,710	28,103
Term Total	254,618	249,414
Revolving	4,299	8,330
Gross loans	258,917	257,744
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	11,104	9,910
Year two	8,511	10,541
Year three	9,274	12,486
Year four	11,278	8,614
Year five	6,252	3,924
Prior	4,685	4,625
Term Total	51,104	50,100
Revolving	4,299	8,330
Gross loans	55,403	58,430
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	122
Year two	226
Year three	165
Year four	66
Year five	0
Prior	0
Term Total	579
Revolving	0
Gross loans	579
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	87
Year two	83	0
Year three	319	96
Year four	90	123
Year five	0	0
Prior	629	253
Term Total	1,121	559
Revolving	0	0
Gross loans	1,121	559
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	28,706	64,233
Year two	55,641	51,018
Year three	47,355	38,014
Year four	34,173	17,432
Year five	13,543	4,314
Prior	22,396	23,225
Term Total	201,814	198,236
Revolving	0	0
Gross loans	201,814	198,236
Consumer 1-4 Family Mortgage | Open end and junior lien loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	22,503	25,457
Year two	16,976	29,785
Year three	18,053	8,985
Year four	5,113	1,889
Year five	953	2,312
Prior	2,980	2,016
Term Total	66,578	70,444
Revolving	149,559	121,128
Gross loans	216,137	191,572
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	574	557
Year two	738	137
Year three	0	491
Year four	438	335
Year five	0	0
Prior	5	6
Term Total	1,755	1,526
Revolving	10,090	8,689
Gross loans	11,845	10,215
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0
Year two	0
Year three	0
Year four	0
Year five	309
Prior	0
Term Total	309
Revolving	0
Gross loans	309
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	108
Year two	104	0
Year three	0	23
Year four	15	0
Year five	0	26
Prior	81	48
Term Total	200	205
Revolving	118	68
Gross loans	318	273
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	21,929	24,792
Year two	16,134	29,648
Year three	18,053	8,471
Year four	4,660	1,554
Year five	644	2,286
Prior	2,894	1,962
Term Total	64,314	68,713
Revolving	139,351	112,371
Gross loans	203,665	181,084
Consumer 1-4 Family Mortgage | Residential construction loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	10,030	1,525
Year two	1,154	2,982
Year three	2,045	1,515
Year four	1,386	839
Year five	759	263
Prior	1,348	1,220
Term Total	16,722	8,344
Revolving	0	0
Gross loans	16,722	8,344
Consumer 1-4 Family Mortgage | Residential construction loans: | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	10,030	1,525
Year two	1,154	2,982
Year three	2,045	1,515
Year four	1,386	839
Year five	759	263
Prior	1,348	1,220
Term Total	16,722	8,344
Revolving	0	0
Gross loans	16,722	8,344
Consumer 1-4 Family Mortgage | Other consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	23,587	33,603
Year two	23,349	18,408
Year three	12,587	11,420
Year four	6,873	6,309
Year five	3,917	1,613
Prior	1,782	1,957
Term Total	72,095	73,310
Revolving	31,672	22,439
Gross loans	103,767	95,749
Consumer 1-4 Family Mortgage | Other consumer loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	79	1,082
Year two	971	789
Year three	234	1,391
Year four	109	301
Year five	0	0
Prior	0	0
Term Total	1,393	3,563
Revolving	20,742	11,894
Gross loans	22,135	15,457
Consumer 1-4 Family Mortgage | Other consumer loans | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0
Year two	0
Year three	475
Year four	0
Year five	157
Prior	0
Term Total	632
Revolving	0
Gross loans	632
Consumer 1-4 Family Mortgage | Other consumer loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	0	40
Year two	128	34
Year three	54	35
Year four	76	0
Year five	17	2
Prior	0	0
Term Total	275	111
Revolving	0	0
Gross loans	275	111
Consumer 1-4 Family Mortgage | Other consumer loans | Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Year one	23,508	32,481
Year two	22,250	17,585
Year three	11,824	9,994
Year four	6,688	6,008
Year five	3,743	1,611
Prior	1,782	1,957
Term Total	69,795	69,636
Revolving	10,930	10,545
Gross loans	$ 80,725	$ 80,181

ALLOWANCE FOR CREDIT LOSSES A_6

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Schedule of Aging of the Amortized Cost Basis in Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	$ 5,117,948	$ 4,916,534
Total Nonaccrual	56,417	15,685
Nonaccrual With No Allowance For Credit Loss	1,949	1,901
Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	5,057,232	4,897,462
30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	4,270	3,360
Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	29	27
Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	5,061,531	4,900,849
Commercial and Industrial | Working capital lines of credit loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	649,440	604,890
Total Nonaccrual	45,342	2,654
Nonaccrual With No Allowance For Credit Loss	594	0
Commercial and Industrial | Working capital lines of credit loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	603,016	602,236
Commercial and Industrial | Working capital lines of credit loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	1,082	0
Commercial and Industrial | Working capital lines of credit loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Commercial and Industrial | Working capital lines of credit loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	604,098	602,236
Commercial and Industrial | Non-working capital loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	800,758	815,418
Total Nonaccrual	7,515	8,741
Nonaccrual With No Allowance For Credit Loss	37	244
Commercial and Industrial | Non-working capital loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	792,577	805,305
Commercial and Industrial | Non-working capital loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	663	1,372
Commercial and Industrial | Non-working capital loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	3	0
Commercial and Industrial | Non-working capital loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	793,243	806,677
Commercial Real Estate and Multi-family Residential | Construction and land development loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	565,975	631,653
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Commercial Real Estate and Multi-family Residential | Construction and land development loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	565,975	631,653
Commercial Real Estate and Multi-family Residential | Construction and land development loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Commercial Real Estate and Multi-family Residential | Construction and land development loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multi-family Residential | Construction and land development loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	565,975	631,653
Commercial Real Estate and Multi-family Residential | Owner occupied loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	806,585	824,948
Total Nonaccrual	1,775	3,247
Nonaccrual With No Allowance For Credit Loss	318	1,161
Commercial Real Estate and Multi-family Residential | Owner occupied loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	804,810	821,701
Commercial Real Estate and Multi-family Residential | Owner occupied loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Commercial Real Estate and Multi-family Residential | Owner occupied loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multi-family Residential | Owner occupied loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	804,810	821,701
Commercial Real Estate and Multi-family Residential | Nonowner occupied loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	872,002	723,589
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Commercial Real Estate and Multi-family Residential | Nonowner occupied loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	872,002	723,589
Commercial Real Estate and Multi-family Residential | Nonowner occupied loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Commercial Real Estate and Multi-family Residential | Nonowner occupied loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multi-family Residential | Nonowner occupied loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	872,002	723,589
Commercial Real Estate and Multi-family Residential | Multi-family loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	344,643	253,197
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Commercial Real Estate and Multi-family Residential | Multi-family loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	344,643	253,197
Commercial Real Estate and Multi-family Residential | Multi-family loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Commercial Real Estate and Multi-family Residential | Multi-family loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multi-family Residential | Multi-family loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	344,643	253,197
Agri-business and Agricultural | Loans secured by farmland
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	156,614	162,883
Total Nonaccrual	71	100
Nonaccrual With No Allowance For Credit Loss	0	0
Agri-business and Agricultural | Loans secured by farmland | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	156,543	162,783
Agri-business and Agricultural | Loans secured by farmland | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Agri-business and Agricultural | Loans secured by farmland | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Agri-business and Agricultural | Loans secured by farmland | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	156,543	162,783
Agri-business and Agricultural | Loans for agricultural production
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	230,895	225,980
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Agri-business and Agricultural | Loans for agricultural production | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	230,895	225,980
Agri-business and Agricultural | Loans for agricultural production | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Agri-business and Agricultural | Loans for agricultural production | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Agri-business and Agricultural | Loans for agricultural production | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	230,895	225,980
Agri-business and Agricultural | Other commercial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	95,493	120,567
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Agri-business and Agricultural | Other commercial loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	95,493	120,567
Agri-business and Agricultural | Other commercial loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Agri-business and Agricultural | Other commercial loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Agri-business and Agricultural | Other commercial loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	95,493	120,567
Consumer 1-4 Family Mortgage | Closed end first mortgage loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	258,917	257,744
Total Nonaccrual	1,121	559
Nonaccrual With No Allowance For Credit Loss	665	329
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	256,486	256,016
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	1,284	1,142
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	26	27
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	257,796	257,185
Consumer 1-4 Family Mortgage | Open end and junior lien loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	216,137	191,572
Total Nonaccrual	318	272
Nonaccrual With No Allowance For Credit Loss	318	164
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	215,505	190,956
Consumer 1-4 Family Mortgage | Open end and junior lien loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	314	344
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	215,819	191,300
Consumer 1-4 Family Mortgage | Residential construction loans:
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	16,722	8,344
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Consumer 1-4 Family Mortgage | Residential construction loans: | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	16,722	8,344
Consumer 1-4 Family Mortgage | Residential construction loans: | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Consumer 1-4 Family Mortgage | Residential construction loans: | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Consumer 1-4 Family Mortgage | Residential construction loans: | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	16,722	8,344
Consumer 1-4 Family Mortgage | Other consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	103,767	95,749
Total Nonaccrual	275	112
Nonaccrual With No Allowance For Credit Loss	17	3
Consumer 1-4 Family Mortgage | Other consumer loans | Loans Not Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	102,565	95,135
Consumer 1-4 Family Mortgage | Other consumer loans | 30-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	927	502
Consumer 1-4 Family Mortgage | Other consumer loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Greater than 89 Days Past Due and Accruing	0	0
Consumer 1-4 Family Mortgage | Other consumer loans | Total Accruing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	$ 103,492	$ 95,637

ALLOWANCE FOR CREDIT LOSSES A_7

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Schedule of Amortized Cost Basis of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Collateral Dependent Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	$ 3,698	$ 1,408
General Business  Assets	74,191	12,230
Other	738	1,673
Total	78,627	15,311
Commercial and Industrial | Working capital lines of credit loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	50	50
General Business  Assets	64,023	2,454
Other	447	0
Total	64,520	2,504
Commercial and Industrial | Non-working capital loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	1,891	40
General Business  Assets	6,585	8,202
Other	19	400
Total	8,495	8,642
Commercial Real Estate and Multi-family Residential | Owner occupied loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	318	595
General Business  Assets	3,512	1,474
Other	0	1,161
Total	3,830	3,230
Commercial Real Estate and Multi-family Residential | Nonowner occupied loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	0	0
General Business  Assets	0	0
Other	0	0
Total	0	0
Agri-business and Agricultural | Loans secured by farmland
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	0	0
General Business  Assets	71	100
Other	0	0
Total	71	100
Consumer 1-4 Family Mortgage | Closed end first mortgage loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	1,121	559
General Business  Assets	0	0
Other	0	0
Total	1,121	559
Consumer 1-4 Family Mortgage | Open end and junior lien loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	318	164
General Business  Assets	0	0
Other	0	0
Total	318	164
Consumer 1-4 Family Mortgage | Other consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	0	0
General Business  Assets	0	0
Other	272	112
Total	$ 272	$ 112

ALLOWANCE FOR CREDIT LOSSES A_8

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Schedule of Amortized Cost Basis at the End of the Reporting Period of Loans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 4,428
Total Class of Financing Receivable	0.09%
Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 944
Combination Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	1,912
Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	1,572
Commercial and Industrial Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 4,428
Total Class of Financing Receivable	0.31%
Commercial and Industrial Loans | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 944
Commercial and Industrial Loans | Combination Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	1,912
Commercial and Industrial Loans | Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	1,572
Commercial and Industrial Loans | Working capital lines of credit loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 944
Total Class of Financing Receivable	0.16%
Commercial and Industrial Loans | Working capital lines of credit loans | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 944
Commercial and Industrial Loans | Working capital lines of credit loans | Combination Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	0
Commercial and Industrial Loans | Working capital lines of credit loans | Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	0
Commercial and Industrial Loans | Non-working capital loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 3,484
Total Class of Financing Receivable	0.43%
Commercial and Industrial Loans | Non-working capital loans | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 0
Commercial and Industrial Loans | Non-working capital loans | Combination Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	1,912
Commercial and Industrial Loans | Non-working capital loans | Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 1,572

ALLOWANCE FOR CREDIT LOSSES A_9

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Schedule of Financial Effect of the Loan Modifications (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($) loan	Dec. 31, 2022 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		$ 4,428
Charge-offs	$ 3,468	7,332	$ 5,134
Principal Forgiveness
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		9,380
Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		$ 944
Weighted Average Interest Rate Reduction		7.84%
Extended Maturity
Financing Receivable, Allowance for Credit Loss [Line Items]
Weighted Average Term Extension		44 months
Commercial and Industrial Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		$ 4,428
Commercial and Industrial Loans | Principal Forgiveness
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		9,380
Commercial and Industrial Loans | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		$ 944
Weighted Average Interest Rate Reduction		7.84%
Commercial and Industrial Loans | Extended Maturity
Financing Receivable, Allowance for Credit Loss [Line Items]
Weighted Average Term Extension		44 months
Commercial and Industrial Loans | Working capital lines of credit loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		$ 944
Commercial and Industrial Loans | Working capital lines of credit loans | Principal Forgiveness
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		0
Commercial and Industrial Loans | Working capital lines of credit loans | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		$ 944
Weighted Average Interest Rate Reduction		7.50%
Commercial and Industrial Loans | Non-working capital loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		$ 3,484
Loans modified		11,000
Commercial and Industrial Loans | Non-working capital loans | Principal Forgiveness
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		9,380
Charge-offs		3,700	$ 5,600
Commercial and Industrial Loans | Non-working capital loans | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Principal Forgiveness		$ 0
Weighted Average Interest Rate Reduction		7.87%
Number of loans modified | loan		1
Commercial and Industrial Loans | Non-working capital loans | Extended Maturity
Financing Receivable, Allowance for Credit Loss [Line Items]
Weighted Average Term Extension		58 months
Amortization variable rate period modification	40 months
Amortization fixed rate period modification	60 months
Amortization monthly period modification	480 months
Amortization period modification	10 years

FAIR VALUE - Narrative (Details

FAIR VALUE - Narrative (Details)	12 Months Ended
	Dec. 31, 2024 USD ($) prepaymentSpeed	Dec. 31, 2023 prepaymentSpeed
Assets Pledged As Collateral For Loans Receivable [Line Items]
Amount of variance	$ 100,000
Percentage of discount from appraised value (as a percent)	3.70%
Mortgage servicing rights	$ 1,900,000
Weighted average maturity of residential mortgages	20 years
Prepayment speed used in unobservable assumptions | prepaymentSpeed	157	148
Discount rate used to estimate fair value (as a percent)	10%	10.50%
Minimum | Commercial Real Estates | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	30%
Minimum | Inventory Finished Goods | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	40%
Minimum | Finished Goods | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	40%
Minimum | Inventory Work In Process | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	60%
Minimum | Equipment | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	20%
Minimum | Marketable Securities | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	10%
Maximum | Commercial Real Estates | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	50%
Maximum | Inventory Finished Goods | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	60%
Maximum | Finished Goods | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	60%
Maximum | Inventory Work In Process | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	100%
Maximum | Equipment | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	50%
Maximum | Marketable Securities | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (as a percent)	30%
Municipal Notes
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance (as a percent)	5%
US Government Agencies Short-Term Debt Securities
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance (as a percent)	3%
U.S. Treasury securities
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance (as a percent)	1%

FAIR VALUE - Schedule of Assets

FAIR VALUE - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Assets:
Total debt securities	$ 991,426	$ 1,051,728
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Liabilities:
Derivative liability, location		Other liabilities
Fair Value, Measurements, Recurring
Assets:
U.S. government sponsored agency securities	$ 109,435	$ 119,479
Mortgage-backed securities: residential	422,409	447,842
State and municipal securities	459,582	484,407
Total debt securities	991,426	1,051,728
Mortgage banking derivative	94	47
Interest rate swap derivative	25,403	27,189
Total assets	1,016,923	1,078,964
Liabilities:
Mortgage banking derivative		11
Interest rate swap derivative	25,403	27,190
Total liabilities	25,403	27,201
Level 1 | Fair Value, Measurements, Recurring
Assets:
U.S. government sponsored agency securities	0	0
Mortgage-backed securities: residential	0	0
State and municipal securities	0	0
Total debt securities	0	0
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total assets	0	0
Liabilities:
Mortgage banking derivative		0
Interest rate swap derivative	0	0
Total liabilities	0	0
Level 2 | Fair Value, Measurements, Recurring
Assets:
U.S. government sponsored agency securities	109,435	119,479
Mortgage-backed securities: residential	422,409	447,842
State and municipal securities	454,922	482,127
Total debt securities	986,766	1,049,448
Mortgage banking derivative	94	47
Interest rate swap derivative	25,403	27,189
Total assets	1,012,263	1,076,684
Liabilities:
Mortgage banking derivative		11
Interest rate swap derivative	25,403	27,190
Total liabilities	25,403	27,201
Level 3 | Fair Value, Measurements, Recurring
Assets:
U.S. government sponsored agency securities	0	0
Mortgage-backed securities: residential	0	0
State and municipal securities	4,660	2,280
Total debt securities	4,660	2,280
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total assets	4,660	2,280
Liabilities:
Mortgage banking derivative		0
Interest rate swap derivative	0	0
Total liabilities	$ 0	$ 0

FAIR VALUE - Schedule of Asse_2

FAIR VALUE - Schedule of Assets Measured at Fair Value on a Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	$ 27,151	$ 5,350
Other real estate owned		384
Total assets	27,151	5,734
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Other real estate owned		0
Total assets	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Other real estate owned		0
Total assets	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	27,151	5,350
Other real estate owned		384
Total assets	27,151	5,734
Commercial and Industrial | Working capital lines of credit loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	23,174	1,263
Commercial and Industrial | Working capital lines of credit loans | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Commercial and Industrial | Working capital lines of credit loans | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Commercial and Industrial | Working capital lines of credit loans | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	23,174	1,263
Commercial and Industrial | Non-working capital loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	3,281	3,374
Commercial and Industrial | Non-working capital loans | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Commercial and Industrial | Non-working capital loans | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Commercial and Industrial | Non-working capital loans | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	3,281	3,374
Commercial Real Estate and Multi-family Residential | Owner occupied loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	664	682
Commercial Real Estate and Multi-family Residential | Owner occupied loans | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Commercial Real Estate and Multi-family Residential | Owner occupied loans | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Commercial Real Estate and Multi-family Residential | Owner occupied loans | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	664	682
Agri-business and agricultural loans: | Loans secured by farmland
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	32	31
Agri-business and agricultural loans: | Loans secured by farmland | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Agri-business and agricultural loans: | Loans secured by farmland | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	0	0
Agri-business and agricultural loans: | Loans secured by farmland | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total collateral dependent loans	$ 32	$ 31

FAIR VALUE - Schedule of Valuat

FAIR VALUE - Schedule of Valuation Methodology and Unobservable Inputs for Level 3 Assets Measured at Fair Value on a Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring $ in Thousands	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 27,151	$ 5,350
Commercial and Industrial | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 26,455	$ 4,637
Commercial and Industrial | Weighted Average | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Measurement inputs	0.51	0.64
Commercial and Industrial | Minimum | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Measurement inputs	0.04	0.09
Commercial and Industrial | Maximum | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Measurement inputs	0.99	0.99
Commercial Real Estate and Multi-family Residential | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 664	$ 682
Commercial Real Estate and Multi-family Residential | Weighted Average | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Measurement inputs	0.54	0.37
Commercial Real Estate and Multi-family Residential | Minimum | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Measurement inputs		0.09
Commercial Real Estate and Multi-family Residential | Maximum | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Measurement inputs		0.69
Loans secured by farmland | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 32	$ 31
Loans secured by farmland | Weighted Average | Collateral based measurements
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Measurement inputs	0.54	0.69
Other real estate owned | Appraisals
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value		$ 384
Other real estate owned | Weighted Average | Appraisals
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Measurement inputs		0.36

FAIR VALUE - Schedule of Estima

FAIR VALUE - Schedule of Estimated Fair Values and Related Carrying Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Financial Assets:
Securities available-for-sale	$ 991,426	$ 1,051,728
Securities held-to-maturity	113,107	119,215
Carrying Value
Financial Assets:
Cash and cash equivalents	168,205	151,824
Securities available-for-sale	991,426	1,051,728
Securities held-to-maturity	131,568	129,918
Real estate mortgages held-for-sale	1,700	1,158
Loans, net	5,031,988	4,844,562
Mortgage banking derivative	94	47
Interest rate swap derivative	25,403	27,189
Federal Reserve and Federal Home Loan Bank Stock	21,420	21,420
Accrued interest receivable	28,446	30,011
Financial Liabilities:
Certificates of deposit	855,876	1,016,821
All other deposits	5,045,090	4,703,704
Federal Home Loan Bank advances		50,000
Mortgage banking derivative		11
Interest rate swap derivative	25,403	27,190
Standby letters of credit	294	289
Accrued interest payable	15,117	20,893
Estimated Fair Value
Financial Assets:
Cash and cash equivalents	168,205	151,824
Securities available-for-sale	991,426	1,051,728
Securities held-to-maturity	113,107	119,215
Real estate mortgages held-for-sale	1,733	1,158
Loans, net	4,916,231	4,694,532
Mortgage banking derivative	94	47
Interest rate swap derivative	25,403	27,189
Accrued interest receivable	28,446	30,011
Financial Liabilities:
Certificates of deposit	851,933	1,010,172
All other deposits	5,045,090	4,703,704
Federal Home Loan Bank advances		50,000
Mortgage banking derivative		11
Interest rate swap derivative	25,403	27,190
Standby letters of credit	285	289
Accrued interest payable	15,117	20,893
Level 1 | Estimated Fair Value
Financial Assets:
Cash and cash equivalents	168,205	151,824
Securities available-for-sale	0	0
Securities held-to-maturity	0	0
Real estate mortgages held-for-sale	0	0
Loans, net	0	0
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Accrued interest receivable	0	0
Financial Liabilities:
Certificates of deposit	0	0
All other deposits	5,045,090	4,703,704
Federal Home Loan Bank advances		50,000
Mortgage banking derivative		0
Interest rate swap derivative	0	0
Standby letters of credit	0	0
Accrued interest payable	425	753
Level 2 | Estimated Fair Value
Financial Assets:
Cash and cash equivalents	0	0
Securities available-for-sale	986,766	1,049,448
Securities held-to-maturity	113,107	119,215
Real estate mortgages held-for-sale	1,733	1,158
Loans, net	0	0
Mortgage banking derivative	94	47
Interest rate swap derivative	25,403	27,189
Accrued interest receivable	8,178	8,558
Financial Liabilities:
Certificates of deposit	851,933	1,010,172
All other deposits	0	0
Federal Home Loan Bank advances		0
Mortgage banking derivative		11
Interest rate swap derivative	25,403	27,190
Standby letters of credit	0	0
Accrued interest payable	14,692	20,140
Level 3 | Estimated Fair Value
Financial Assets:
Cash and cash equivalents	0	0
Securities available-for-sale	4,660	2,280
Securities held-to-maturity	0	0
Real estate mortgages held-for-sale	0	0
Loans, net	4,916,231	4,694,532
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Accrued interest receivable	20,268	21,453
Financial Liabilities:
Certificates of deposit	0	0
All other deposits	0	0
Federal Home Loan Bank advances		0
Mortgage banking derivative		0
Interest rate swap derivative	0	0
Standby letters of credit	285	289
Accrued interest payable	$ 0	$ 0

LAND, PREMISES AND EQUIPMENT,_3

LAND, PREMISES AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Land	$ 12,572	$ 12,472
Premises and improvements	68,481	63,862
Equipment and furniture	32,753	37,483
Total cost	113,806	113,817
Less accumulated depreciation	53,317	55,918
Land, premises and equipment, net	$ 60,489	$ 57,899

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) $ in Millions	Dec. 31, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Carrying amount of goodwill	$ 5

DEPOSITS - Schedule of Total De

DEPOSITS - Schedule of Total Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deposits [Abstract]
Non-interest bearing demand deposits	$ 1,297,456	$ 1,353,477
Savings and transaction accounts:
Savings deposits	276,179	301,168
Interest bearing demand deposits	3,471,455	3,049,059
Time deposits:
Other time deposits	213,099	224,083
Deposits of $100,000 to $250,000	201,412	235,096
Deposits of $250,000 or more	441,365	557,642
Total deposits	$ 5,900,966	$ 5,720,525

DEPOSITS - Schedule of Maturiti

DEPOSITS - Schedule of Maturities of Time Deposits (Details) $ in Thousands	Dec. 31, 2024 USD ($)
Deposits [Abstract]
Maturing in 2025	$ 720,094
Maturing in 2026	90,709
Maturing in 2027	35,337
Maturing in 2028	5,813
Maturing in 2029	3,718
Thereafter	205
Total time deposits	$ 855,876

DEPOSITS - Narrative (Details)

DEPOSITS - Narrative (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Deposits [Abstract]
Total amount available to the bank	$ 0	$ 100,000,000
Total amount drawn		$ 10,000,000

BORROWINGS - Schedule of Outsta

BORROWINGS - Schedule of Outstanding Fixed Rate Bullet Advances with the Federal Home Loan Bank ("FHLB") of Indianapolis (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Federal Home Loan Bank of Indianapolis
Short-term Debt [Line Items]
Total FHLB advances	$ 0	$ 50,000

BORROWINGS - Narrative (Details

BORROWINGS - Narrative (Details)	12 Months Ended
	Dec. 31, 2024 USD ($) bank	Dec. 31, 2023 USD ($) bank	Oct. 11, 2023 USD ($)
Debt Instrument [Line Items]
Residential real estate loans and securities pledged as collateral for FHLB advances, carrying value		$ 824,000,000
FHLB stock	$ 18,000,000	18,000,000
FHLB borrowing capacity, authorized	800,000,000	800,000,000
Commercial loans pledged as collateral for federal reserve discount window	1,710,000,000	1,590,000,000
Federal reserve borrowing capacity	1,360,000,000	1,260,000,000
Remaining borrowing capacity	$ 395,000,000	$ 325,000,000
Number of banks | bank	13	11
Amount drawn	$ 0	$ 0
American Financial Exchange
Debt Instrument [Line Items]
Remaining borrowing capacity	304,000,000	319,000,000
Amount drawn	0	$ 0
Pledged as Collateral
Debt Instrument [Line Items]
Securities borrowed collateral value	150,500,000
FHLB of Indianapolis Bullet Advance
Debt Instrument [Line Items]
Interest rate (as a percent)		5.55%
Federal Home Loan Bank Advances
Debt Instrument [Line Items]
Current borrowing capacity	555,900,000	$ 555,900,000
Borrowings	0	0
Line of Credit
Debt Instrument [Line Items]
Borrowings	$ 0	$ 0
Line of Credit | Unsecured Revolving Credit Agreement
Debt Instrument [Line Items]
Borrowing capacity			$ 30,000,000
Debt instrument, term	1 year

PENSION AND OTHER POSTRETIREM_3

PENSION AND OTHER POSTRETIREMENT PLANS - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($) officer	Dec. 31, 2023 USD ($)	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Number of retired officers | officer	4
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return	8.85%
Target allocation (as a percent)	60%
Debt securities
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return	3%
Target allocation (as a percent)	40%
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 1,200	$ 1,500
Expected amortization next fiscal year	$ (40)
Expected long-term rate of return	6.50%	6.50%	6.50%
SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 620	$ 693
Expected amortization next fiscal year	$ 53
Expected long-term rate of return	6.50%	6.50%	6.50%

PENSION AND OTHER POSTRETIREM_4

PENSION AND OTHER POSTRETIREMENT PLANS - Schedule of Employee Benefit Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pension Benefits
Change in benefit obligation:
Beginning benefit obligation	$ 1,497	$ 1,546
Interest cost	66	75	$ 53
Actuarial (gain) loss	(213)	(112)
Benefits paid	(114)	(12)
Ending benefit obligation	1,236	1,497	1,546
Change in plan assets (primarily equity and fixed income investments and money market funds), at fair value:
Beginning plan assets	1,835	1,820
Actual return	221	232
Employer contribution	0	0
Benefits paid	(289)	(217)
Ending plan assets	1,767	1,835	1,820
Funded (unfunded) status	531	338
SERP Benefits
Change in benefit obligation:
Beginning benefit obligation	693	700
Interest cost	30	33	20
Actuarial (gain) loss	30	93
Benefits paid	(133)	(133)
Ending benefit obligation	620	693	700
Change in plan assets (primarily equity and fixed income investments and money market funds), at fair value:
Beginning plan assets	546	606
Actual return	57	73
Employer contribution	0	0
Benefits paid	(133)	(133)
Ending plan assets	470	546	$ 606
Funded (unfunded) status	$ (150)	$ (147)

PENSION AND OTHER POSTRETIREM_5

PENSION AND OTHER POSTRETIREMENT PLANS - Schedule of Amounts Recognized in Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Funded status included in other assets	$ 531	$ 0
Funded status included in other liabilities	0
Funded status included in other liabilities, net asset position		(338)
SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
Funded status included in other assets	0	0
Funded status included in other liabilities	$ 150	$ 147

PENSION AND OTHER POSTRETIREM_6

PENSION AND OTHER POSTRETIREMENT PLANS - Schedule of Amounts Recognized in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	$ (167)	$ (34)	$ (194)
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	469	478
SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	$ 288	$ 502

PENSION AND OTHER POSTRETIREM_7

PENSION AND OTHER POSTRETIREMENT PLANS - Schedule of Net Period Benefit Cost and Other Amounts Recognized in Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Net pension expense:
Net (gain) loss	$ (160)	$ 13	$ (115)
Pension Benefits
Net pension expense:
Service cost	0	0	0
Interest cost	66	75	53
Expected return on plan assets	(116)	(123)	(130)
Recognized net actuarial (gain) loss	16	18	99
Settlement cost	25	27	23
Net pension expense	(9)	(3)	45
Net (gain) loss	(168)	(43)	(215)
Amortization of net loss	(17)	(17)	(99)
Total recognized in other comprehensive income (loss)	(185)	(60)	(314)
Total recognized in net pension expense and other comprehensive income (loss)	$ (194)	$ (63)	$ (269)
Interest cost, location	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent
Expected return on plan assets, location	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent
SERP Benefits
Net pension expense:
Service cost	$ 0	$ 0	$ 0
Interest cost	30	33	20
Expected return on plan assets	(33)	(38)	(45)
Recognized net actuarial (gain) loss	45	42	45
Settlement cost	0	0	0
Net pension expense	42	37	20
Net (gain) loss	8	56	100
Amortization of net loss	(45)	(42)	(45)
Total recognized in other comprehensive income (loss)	(37)	14	55
Total recognized in net pension expense and other comprehensive income (loss)	$ 5	$ 51	$ 75
Interest cost, location	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent
Expected return on plan assets, location	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent

PENSION AND OTHER POSTRETIREM_8

PENSION AND OTHER POSTRETIREMENT PLANS - Schedule of Assumptions Used in Calculating the Net Benefit Obligation (Details)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Weighted average discount rate	5.46%	4.83%	5.03%
Rate of increase in future compensation, lump sum assumed interest rates first 5 years	4.42%	5.77%	5.10%
Rate of increase in future compensation, lump sum assumed interest rates next 15 years	5.04%	6.14%	5.83%
Rate of increase in future compensation, lump sum assumed interest rates all future years	5.46%	6.19%	5.68%
Weighted average discount rate	4.83%	5.03%	2.49%
Expected long-term rate of return	6.50%	6.50%	6.50%
SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
Weighted average discount rate	5.46%	4.83%	5.03%
Weighted average discount rate	4.83%	5.03%	2.49%
Expected long-term rate of return	6.50%	6.50%	6.50%

PENSION AND OTHER POSTRETIREM_9

PENSION AND OTHER POSTRETIREMENT PLANS - Schedule of Allocation of Plan Assets (Details)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets at Year End	100%	100%
Weighted Average Expected Long-Term Rate of Return	6.50%	6.50%	6.50%
Pension Benefits | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets at Year End	59%	63%
Weighted Average Expected Long-Term Rate of Return	8.85%
Pension Benefits | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets at Year End	38%	34%
Weighted Average Expected Long-Term Rate of Return	3%
Pension Benefits | Other
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets at Year End	3%	3%
Weighted Average Expected Long-Term Rate of Return	0.10%
Pension Benefits | Minimum | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	55%
Pension Benefits | Minimum | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	35%
Pension Benefits | Minimum | Other
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	5%
Pension Benefits | Maximum | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	65%
Pension Benefits | Maximum | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	45%
Pension Benefits | Maximum | Other
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	10%
SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets at Year End	100%	100%
Weighted Average Expected Long-Term Rate of Return	6.50%	6.50%	6.50%
SERP Benefits | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets at Year End	60%	65%
Weighted Average Expected Long-Term Rate of Return	8.85%
SERP Benefits | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets at Year End	36%	33%
Weighted Average Expected Long-Term Rate of Return	3%
SERP Benefits | Other
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets at Year End	4%	2%
Weighted Average Expected Long-Term Rate of Return	0.10%
SERP Benefits | Minimum | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	55%
SERP Benefits | Minimum | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	35%
SERP Benefits | Minimum | Other
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	5%
SERP Benefits | Maximum | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	65%
SERP Benefits | Maximum | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	45%
SERP Benefits | Maximum | Other
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	10%

PENSION AND OTHER POSTRETIRE_10

PENSION AND OTHER POSTRETIREMENT PLANS - Schedule of Fair Values of Pension Plan and Postretirement Plan Assets by Asset Category (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	$ 1,767	$ 1,835	$ 1,820
Pension Benefits | Equity securities - US large cap common stocks
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	698	763
Pension Benefits | Equity securities - US mid cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	96	44
Pension Benefits | Equity securities - US small cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	50	135
Pension Benefits | Equity securities - international stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	153	143
Pension Benefits | Equity securities - emerging markets stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	53	68
Pension Benefits | Debt securities - intermediate term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	466	373
Pension Benefits | Debt securities - short term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	172	153
Pension Benefits | Debt securities - high yield bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		18
Pension Benefits | Debt securities - nontraditional bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		12
Pension Benefits | Debt securities - bank loan mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		35
Pension Benefits | Debt securities - preferred stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	34	36
Pension Benefits | Cash - money market account
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	45	55
SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	470	546	$ 606
SERP Benefits | Equity securities - US large cap common stocks
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		236
SERP Benefits | Equity securities - US mid cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	28	42
SERP Benefits | Equity securities - US small cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	15	13
SERP Benefits | Equity securities - international stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	39	45
SERP Benefits | Equity securities - emerging markets stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	14	20
SERP Benefits | Debt securities - intermediate term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	124	107
SERP Benefits | Debt securities - short term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	36	44
SERP Benefits | Debt securities - high yield bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		5
SERP Benefits | Debt securities - nontraditional bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		4
SERP Benefits | Debt securities - bank loan mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		10
SERP Benefits | Debt securities - preferred stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	10	10
SERP Benefits | Cash - money market account
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	17	10
SERP Benefits | Equity securities - US large cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	82
SERP Benefits | Equity securities - US large cap exchange traded funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	105
Level 1 | Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	1,767	1,835
Level 1 | Pension Benefits | Equity securities - US large cap common stocks
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	698	763
Level 1 | Pension Benefits | Equity securities - US mid cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	96	44
Level 1 | Pension Benefits | Equity securities - US small cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	50	135
Level 1 | Pension Benefits | Equity securities - international stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	153	143
Level 1 | Pension Benefits | Equity securities - emerging markets stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	53	68
Level 1 | Pension Benefits | Debt securities - intermediate term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	466	373
Level 1 | Pension Benefits | Debt securities - short term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	172	153
Level 1 | Pension Benefits | Debt securities - high yield bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		18
Level 1 | Pension Benefits | Debt securities - nontraditional bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		12
Level 1 | Pension Benefits | Debt securities - bank loan mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		35
Level 1 | Pension Benefits | Debt securities - preferred stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	34	36
Level 1 | Pension Benefits | Cash - money market account
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	45	55
Level 1 | SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	470	546
Level 1 | SERP Benefits | Equity securities - US large cap common stocks
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		236
Level 1 | SERP Benefits | Equity securities - US mid cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	28	42
Level 1 | SERP Benefits | Equity securities - US small cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	15	13
Level 1 | SERP Benefits | Equity securities - international stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	39	45
Level 1 | SERP Benefits | Equity securities - emerging markets stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	14	20
Level 1 | SERP Benefits | Debt securities - intermediate term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	124	107
Level 1 | SERP Benefits | Debt securities - short term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	36	44
Level 1 | SERP Benefits | Debt securities - high yield bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		5
Level 1 | SERP Benefits | Debt securities - nontraditional bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		4
Level 1 | SERP Benefits | Debt securities - bank loan mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		10
Level 1 | SERP Benefits | Debt securities - preferred stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	10	10
Level 1 | SERP Benefits | Cash - money market account
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	17	10
Level 1 | SERP Benefits | Equity securities - US large cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	82
Level 1 | SERP Benefits | Equity securities - US large cap exchange traded funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	105
Level 2 | Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | Pension Benefits | Equity securities - US large cap common stocks
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | Pension Benefits | Equity securities - US mid cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | Pension Benefits | Equity securities - US small cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | Pension Benefits | Equity securities - international stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | Pension Benefits | Equity securities - emerging markets stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | Pension Benefits | Debt securities - intermediate term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | Pension Benefits | Debt securities - short term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | Pension Benefits | Debt securities - high yield bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 2 | Pension Benefits | Debt securities - nontraditional bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 2 | Pension Benefits | Debt securities - bank loan mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 2 | Pension Benefits | Debt securities - preferred stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | Pension Benefits | Cash - money market account
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits | Equity securities - US large cap common stocks
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 2 | SERP Benefits | Equity securities - US mid cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits | Equity securities - US small cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits | Equity securities - international stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits | Equity securities - emerging markets stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits | Debt securities - intermediate term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits | Debt securities - short term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits | Debt securities - high yield bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 2 | SERP Benefits | Debt securities - nontraditional bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 2 | SERP Benefits | Debt securities - bank loan mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 2 | SERP Benefits | Debt securities - preferred stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits | Cash - money market account
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 | SERP Benefits | Equity securities - US large cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0
Level 2 | SERP Benefits | Equity securities - US large cap exchange traded funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0
Level 3 | Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | Pension Benefits | Equity securities - US large cap common stocks
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | Pension Benefits | Equity securities - US mid cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | Pension Benefits | Equity securities - US small cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | Pension Benefits | Equity securities - international stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | Pension Benefits | Equity securities - emerging markets stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | Pension Benefits | Debt securities - intermediate term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | Pension Benefits | Debt securities - short term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | Pension Benefits | Debt securities - high yield bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 3 | Pension Benefits | Debt securities - nontraditional bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 3 | Pension Benefits | Debt securities - bank loan mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 3 | Pension Benefits | Debt securities - preferred stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | Pension Benefits | Cash - money market account
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | SERP Benefits | Equity securities - US large cap common stocks
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 3 | SERP Benefits | Equity securities - US mid cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | SERP Benefits | Equity securities - US small cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | SERP Benefits | Equity securities - international stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | SERP Benefits | Equity securities - emerging markets stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | SERP Benefits | Debt securities - intermediate term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | SERP Benefits | Debt securities - short term bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | SERP Benefits | Debt securities - high yield bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 3 | SERP Benefits | Debt securities - nontraditional bond mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 3 | SERP Benefits | Debt securities - bank loan mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets		0
Level 3 | SERP Benefits | Debt securities - preferred stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 | SERP Benefits | Cash - money market account
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	$ 0
Level 3 | SERP Benefits | Equity securities - US large cap stock mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0
Level 3 | SERP Benefits | Equity securities - US large cap exchange traded funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	$ 0

PENSION AND OTHER POSTRETIRE_11

PENSION AND OTHER POSTRETIREMENT PLANS - Schedule of Benefit Payments are Expected to be Paid (Details) $ in Thousands	Dec. 31, 2024 USD ($)
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
2025	$ 141
2026	192
2027	134
2028	129
2029	117
2030-2034	442
SERP Benefits
Defined Benefit Plan Disclosure [Line Items]
2025	129
2026	119
2027	107
2028	93
2029	76
2030-2034	$ 206

OTHER BENEFIT PLANS (Details)

OTHER BENEFIT PLANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
401(K) Plan
Summary of Other Benefit Plan [Line Items]
Maximum employee contributions	6%
Plan expense	$ 2,500	$ 2,000	$ 2,400
Lake City Bank Deferred Compensation Plan
Summary of Other Benefit Plan [Line Items]
Contribution cost (benefit)	1,400	425	(1,000)
Deferred compensation liability	5,600	4,100
Executive
Summary of Other Benefit Plan [Line Items]
Potential cash payment under employment agreements	5,400
Director
Summary of Other Benefit Plan [Line Items]
Deferred compensation liability	5,700	5,800
Compensation expense	$ 387	$ 432	$ 458

INCOME TAXES - Schedule of Inco

INCOME TAXES - Schedule of Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Current federal									$ 21,949	$ 16,171	$ 22,825
Deferred federal									(2,829)	1,302	(2,327)
Current state									63	(131)	1,297
Deferred state									(972)	(776)	(448)
Total income tax expense	$ 5,036	$ 4,400	$ 4,373	$ 4,402	$ 6,436	$ 4,479	$ 1,880	$ 3,771	$ 18,211	$ 16,566	$ 21,347

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Statutory percentage rate of provision (as a percent)	21%
Deferred income tax asset (liability) allocated to unrealized net gain (loss) on securities available-for-sale	$ 44,100,000	$ 41,100,000
Deferred income tax asset allocated to pension plan and SERP	188,000	243,000
Unrecognized tax benefits	0	0
Interest and penalties related to unrecognized tax benefits	0	$ 0	$ 0
State
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 29,900,000

INCOME TAXES - Schedule of Diff

INCOME TAXES - Schedule of Differences Between Financial Statement Tax Expense and Amounts Computed by Applying Statutory Federal Income Tax Rate (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income taxes at statutory federal rate of 21%									$ 23,455	$ 23,170	$ 26,284
Increase (decrease) in taxes resulting from:
Tax exempt income									(3,712)	(4,226)	(4,438)
Nondeductible expense									280	269	159
State income tax, net of federal tax effect									(718)	(716)	671
Captive insurance premium income									0	(261)	(417)
Tax credit investments									(150)	(713)	(586)
Bank owned life insurance									(903)	(658)	(78)
Long-term incentive plan and deferred compensation									(270)	(715)	(530)
Nondeductible compensation expense									405	784	181
Other									(176)	(368)	101
Total income tax expense	$ 5,036	$ 4,400	$ 4,373	$ 4,402	$ 6,436	$ 4,479	$ 1,880	$ 3,771	$ 18,211	$ 16,566	$ 21,347

INCOME TAXES - Schedule of Defe

INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred tax assets:
Bad debts	$ 21,909	$ 18,384
Pension and deferred compensation liability	2,166	1,823
Nonaccrual loan interest	955	494
Long-term incentive plan	1,755	2,342
Lease liability	1,727	1,199
Deferred loan fees	574	781
Accrued legal reserve	0	635
Net operating loss carryforward	1,343	913
Other	724	591
Deferred tax asset	31,153	27,162
Deferred tax liabilities:
Depreciation	3,324	3,645
Loan servicing rights	502	570
State taxes	1,153	949
Intangible assets	1,267	1,270
REIT spillover dividend	2,040	2,140
Prepaid expenses	900	801
Lease right of use	1,727	1,199
Other	331	480
Deferred tax liability	11,244	11,054
Valuation allowance	0	0
Net deferred tax asset	$ 19,909	$ 16,108

RELATED PARTY TRANSACTIONS - Sc

RELATED PARTY TRANSACTIONS - Schedule of Loans to Principal Officers, Directors, and their Affiliates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Loans and Leases Receivable, Related Parties [Roll Forward]
Beginning balance	$ 132,481	$ 113,435
New loans and advances	56,946	69,822
Effect of changes in related parties	0	230
Repayments and renewals	(57,693)	(51,006)
Ending balance	$ 131,734	$ 132,481

RELATED PARTY TRANSACTIONS - Na

RELATED PARTY TRANSACTIONS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Deposits	$ 5,900,966	$ 5,720,525
Investment in limited partnerships	7,600	6,200
Investment banking, advisory, brokerage, and underwriting fees and commissions	10,469	9,080	$ 8,636
Related Party
Related Party Transaction [Line Items]
Deposits	24,700	22,500
Investment in limited partnerships	2,700	3,000
Equity method investment, remaining commitments	2,100	2,300
Investment banking, advisory, brokerage, and underwriting fees and commissions	$ 25	$ 25

STOCK BASED COMPENSATION - Narr

STOCK BASED COMPENSATION - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Apr. 12, 2017	Apr. 09, 2013	Apr. 08, 2008
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)						1,125,000
Shares available for grant (in shares)	158,658
Employee stock compensation	$ 4,600	$ 3,700	$ 7,800
Employee stock compensation, tax benefit	$ 1,100	$ 908	$ 2,000
Options granted (in shares)	0	0	0
Modifications of options (in shares)	0
Options exercised (in shares)	0	0	0
Stock options outstanding (in shares)	0	0	0
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award term	10 years
Award vesting period	3 years
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Service period	1 year
Granted (in shares)	42,294
Unrecognized compensation cost related to non-vested shares	$ 1,700
Unrecognized compensation cost, period for recognition	1 year 8 months 12 days
Fair value of shares vested	$ 1,100	$ 862	$ 1,200
Shares vested (in shares)	17,142
Restricted Stock | Non-Employee Directors of the Board
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	12,350
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, period for recognition	1 year 10 months 24 days
Fair value of shares vested	$ 6,700	$ 7,800	$ 4,300
Unrecognized compensation cost related to options	$ 2,100
Shares vested (in shares)	100,236	107,789	53,670
2013 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant (in shares)					435,867
2017 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)				1,000,000

STOCK BASED COMPENSATION - Sche

STOCK BASED COMPENSATION - Schedule of Changes in the Non-Vested Restricted Stock Awards and Units and Non-Vested Performance Stock Units (Details)	12 Months Ended
	Dec. 31, 2024 $ / shares shares
Restricted Stock
Shares
Beginning balance (in shares) | shares	47,340
Granted (in shares) | shares	42,294
Vested (in shares) | shares	(17,142)
Forfeited (in shares) | shares	(2,237)
Ending balance (in shares) | shares	70,255
Weighted-Average Grant-Date Fair Value
Beginning balance (in USD per share) | $ / shares	$ 69.65
Granted (in USD per share) | $ / shares	59.51
Vested (in USD per share) | $ / shares	60.34
Forfeited (in USD per share) | $ / shares	64.56
Ending balance (in USD per share) | $ / shares	$ 66.01
Performance Stock Units
Shares
Beginning balance (in shares) | shares	156,206
Vested (in shares) | shares	(100,236)
Forfeited (in shares) | shares	(6,521)
Ending balance (in shares) | shares	95,104
Weighted-Average Grant-Date Fair Value
Beginning balance (in USD per share) | $ / shares	$ 63.18
Granted (in USD per share) | $ / shares	58.57
Vested (in USD per share) | $ / shares	57.59
Forfeited (in USD per share) | $ / shares	64.58
Ending balance (in USD per share) | $ / shares	$ 66.76
Performance Stock Units, Netting
Shares
Granted (in shares) | shares	45,655

CAPITAL REQUIREMENTS AND REST_3

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS - Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations (Details) $ in Thousands	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Consolidated
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), actual amount	$ 917,769	$ 870,390
Total capital (to risk weighted assets), actual ratio	0.1590	0.1547
Tier I capital (to risk weighted assets), actual amount	$ 845,352	$ 799,929
Tier I capital (to risk weighted assets), actual ratio	0.1464	0.1421
Common equity tier 1 (CET1), actual amount	$ 845,352	$ 799,929
Common equity tier 1 (CET1), actual ratio	14.64%	14.21%
Tier I capital (to average assets), actual amount	$ 845,352	$ 799,929
Tier I capital (to average assets), actual ratio	0.1215	0.1182
Total capital (to risk weighted assets), minimum required for capital adequacy purposes amount	$ 461,847	$ 450,211
Total capital (to risk weighted assets), minimum required for capital adequacy purposes ratio	0.0800	0.0800
Tier I capital (to risk weighted assets), minimum required for capital adequacy purposes amount	$ 346,385	$ 337,658
Tier I capital (to risk weighted assets), minimum required for capital adequacy purposes ratio	0.0600	0.0600
Common equity tier 1 (CET1), minimum required for capital adequacy purposes amount	$ 259,789	$ 253,243
Common equity tier 1 (CET1), minimum required for capital adequacy purposes ratio	4.50%	4.50%
Tier I capital (to average assets), minimum required for capital adequacy purposes amount	$ 278,369	$ 270,636
Tier I capital (to average assets), minimum required for capital adequacy purposes ratio	0.0400	0.0400
Excess capital, for capital adequacy purposes plus capital conservation buffer amount	$ 606,175	$ 590,901
Tier I capital (to risk weighted assets), for capital adequacy purposes plus capital conservation buffer amount	490,713	478,349
Common equity tier 1 (CET1), for capital adequacy purposes plus capital conservation buffer amount	404,116	393,934
Tier I capital (to average assets), for capital adequacy purposes plus capital conservation buffer amount	278,369	270,636
Bank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk weighted assets), actual amount	$ 909,232	$ 852,405
Total capital (to risk weighted assets), actual ratio	0.1576	0.1516
Tier I capital (to risk weighted assets), actual amount	$ 836,845	$ 781,999
Tier I capital (to risk weighted assets), actual ratio	0.1450	0.1391
Common equity tier 1 (CET1), actual amount	$ 836,845	$ 781,999
Common equity tier 1 (CET1), actual ratio	14.50%	13.91%
Tier I capital (to average assets), actual amount	$ 836,845	$ 781,999
Tier I capital (to average assets), actual ratio	0.1203	0.1158
Total capital (to risk weighted assets), minimum required for capital adequacy purposes amount	$ 461,612	$ 449,894
Total capital (to risk weighted assets), minimum required for capital adequacy purposes ratio	0.0800	0.0800
Tier I capital (to risk weighted assets), minimum required for capital adequacy purposes amount	$ 346,209	$ 337,420
Tier I capital (to risk weighted assets), minimum required for capital adequacy purposes ratio	0.0600	0.0600
Common equity tier 1 (CET1), minimum required for capital adequacy purposes amount	$ 259,657	$ 253,065
Common equity tier 1 (CET1), minimum required for capital adequacy purposes ratio	4.50%	4.50%
Tier I capital (to average assets), minimum required for capital adequacy purposes amount	$ 278,240	$ 270,041
Tier I capital (to average assets), minimum required for capital adequacy purposes ratio	0.0400	0.0400
Excess capital, for capital adequacy purposes plus capital conservation buffer amount	$ 605,866	$ 590,486
Excess capital to risk weighted assets, for capital adequacy purposes plus capital conservation buffer ratio	0.1050	0.1050
Tier I capital (to risk weighted assets), for capital adequacy purposes plus capital conservation buffer amount	$ 490,463	$ 478,012
Tier I capital (to risk weighted assets), for capital adequacy purposes plus capital conservation buffer ratio	0.0850	0.0850
Common equity tier 1 (CET1), for capital adequacy purposes plus capital conservation buffer amount	$ 403,911	$ 393,657
Common equity tier 1 (CET1), for capital adequacy purposes plus capital conservation buffer ratio	7%	7%
Tier I capital (to average assets), for capital adequacy purposes plus capital conservation buffer amount	$ 278,240	$ 270,041
Tier I capital (to average assets), for capital adequacy purposes plus capital conservation buffer ratio	0.0400	0.0400
Total capital (to risk weighted assets), minimum required to be well capitalized under prompt corrective action regulations amount	$ 577,015	$ 562,367
Total capital (to risk weighted assets), minimum required to be well capitalized under prompt corrective action regulations ratio	0.1000	0.1000
Tier I capital (to risk weighted assets), minimum required to be well capitalized under prompt corrective action regulations amount	$ 461,612	$ 449,894
Tier I capital (to risk weighted assets), minimum required to be well capitalized under prompt corrective action regulations ratio	0.0800	0.0800
Common equity tier 1 (CET1), minimum required to be well capitalized under prompt corrective action regulations amount	$ 375,060	$ 365,539
Common equity tier 1 (CET1), minimum required to be well capitalized under prompt corrective action regulations ratio	6.50%	6.50%
Tier I capital (to average assets), minimum required to be well capitalized under prompt corrective action regulations amount	$ 347,800	$ 337,551
Tier I capital (to average assets), minimum required to be well capitalized under prompt corrective action regulations ratio	0.0500	0.0500

CAPITAL REQUIREMENTS AND REST_4

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS - Narrative (Details) $ in Millions	Dec. 31, 2024 USD ($)
Capital Requirements and Restrictions On Retained Earnings [Abstract]
Amount available for dividends	$ 104.2

OFFSETTING ASSETS AND LIABILI_3

OFFSETTING ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Assets
Gross Amounts of Recognized Assets/ Liabilities	$ 25,403	$ 27,189
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	25,403	27,189
Gross amounts not offset in the statement of financial position, financial instruments	0	0
Gross amounts not offset in the statement of financial position, cash collateral position	(21,815)	(25,555)
Net Amount	3,588	1,634
Liabilities
Gross Amounts of Recognized Assets/ Liabilities	25,403	27,190
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	25,403	27,190
Gross amounts not offset in the statement of financial position, financial instruments	0	0
Gross amounts not offset in the statement of financial position, cash collateral position	0	(90)
Net Amount	25,403	27,100
Interest Rate Swap
Assets
Gross Amounts of Recognized Assets/ Liabilities	25,403	27,189
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	25,403	27,189
Gross amounts not offset in the statement of financial position, financial instruments	0	0
Gross amounts not offset in the statement of financial position, cash collateral position	(21,815)	(25,555)
Net Amount	3,588	1,634
Liabilities
Gross Amounts of Recognized Assets/ Liabilities	25,403	27,190
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	25,403	27,190
Gross amounts not offset in the statement of financial position, financial instruments	0	0
Gross amounts not offset in the statement of financial position, cash collateral position	0	(90)
Net Amount	$ 25,403	$ 27,100

COMMITMENTS, OFF-BALANCE SHEE_3

COMMITMENTS, OFF-BALANCE SHEET RISKS AND CONTINGENCIES - Schedule of Financial Instruments Include Commitments to Make Loans and Open-Ended Revolving Lines of Credit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	$ 63,898	$ 97,116
Variable Rate	2,625,776	2,825,553
Total commercial loans
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	60,856	96,814
Variable Rate	2,150,375	2,373,830
Standby letters of credit
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	0	0
Variable Rate	49,558	51,383
Real estate mortgage loans
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	2,032	302
Variable Rate	5,854	4,271
Real estate construction mortgage loans
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	1,010	0
Variable Rate	5,165	4,271
Home equity mortgage open-ended revolving lines
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	0	0
Variable Rate	388,235	364,928
Total consumer loans
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	0	0
Variable Rate	$ 26,589	$ 26,870

COMMITMENTS, OFF-BALANCE SHEE_4

COMMITMENTS, OFF-BALANCE SHEET RISKS AND CONTINGENCIES - Schedule of Interest Rate Ranges on Commitments and Open-Ended Revolving Lines of Credit (Details)	Dec. 31, 2024	Dec. 31, 2023
Total commercial loans | Minimum
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	1%	1%
Variable Rate	3.35%	1.63%
Total commercial loans | Maximum
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	14.50%	14.50%
Variable Rate	11.75%	14.50%
Real estate mortgage loans | Minimum
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	3%
Variable Rate	6%	4.63%
Real estate mortgage loans | Maximum
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	7.38%	7.38%
Variable Rate	12.50%	13.50%
Total consumer loans
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Fixed Rate	15%	15%
Total consumer loans | Minimum
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Variable Rate	7.50%	8.50%
Total consumer loans | Maximum
Commitments Off-Balance Sheet Risks and Contingencies [Line Items]
Variable Rate	15%	15%

PARENT COMPANY STATEMENTS - Sch

PARENT COMPANY STATEMENTS - Schedule of Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
ASSETS
Other assets	$ 124,842	$ 121,425
Total assets	6,678,374	6,524,029
STOCKHOLDERS’ EQUITY
STOCKHOLDERS’ EQUITY	683,822	649,704
Total liabilities and equity	6,678,374	6,524,029
Parent Company | Reportable Legal Entities
ASSETS
Deposits with Lake City Bank	5,901	15,239
Deposits with other depository institutions	435	1,887
Cash	6,336	17,126
Investments in banking subsidiary	675,315	631,774
Other assets	2,824	3,578
Total assets	684,475	652,478
LIABILITIES
Dividends payable and other liabilities	653	2,774
STOCKHOLDERS’ EQUITY
STOCKHOLDERS’ EQUITY	683,822	649,704
Total liabilities and equity	$ 684,475	$ 652,478

PARENT COMPANY STATEMENTS - S_2

PARENT COMPANY STATEMENTS - Schedule of Condensed Statements of Income and Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items]
Other income									$ 4,674	$ 9,141	$ 1,874
Income tax benefit	$ (5,036)	$ (4,400)	$ (4,373)	$ (4,402)	$ (6,436)	$ (4,479)	$ (1,880)	$ (3,771)	(18,211)	(16,566)	(21,347)
NET INCOME	$ 24,190	$ 23,338	$ 22,549	$ 23,401	$ 29,626	$ 25,252	$ 14,611	$ 24,278	93,478	93,767	103,817
COMPREHENSIVE INCOME (LOSS)									82,173	127,495	(101,199)
Reportable Legal Entities | Parent Company
Condensed Financial Statements, Captions [Line Items]
Other income									2	5	1
Miscellaneous expense									(5,642)	(4,768)	(8,795)
INCOME BEFORE INCOME TAXES AND EQUITY IN UNDISTRIBUTED INCOME OF SUBSIDIARIES									36,478	43,025	33,096
Income tax benefit									1,608	1,957	2,770
INCOME BEFORE EQUITY IN UNDISTRIBUTED INCOME OF SUBSIDIARIES									38,086	44,982	35,866
Equity in undistributed income of subsidiaries									55,392	48,785	67,951
NET INCOME									93,478	93,767	103,817
COMPREHENSIVE INCOME (LOSS)									82,173	127,495	(101,199)
Reportable Legal Entities | Parent Company | Lake City Bank
Condensed Financial Statements, Captions [Line Items]
Dividends from Lake City Bank and non-bank subsidiaries									42,118	46,263	40,590
Reportable Legal Entities | Parent Company | Non-Bank Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Dividends from Lake City Bank and non-bank subsidiaries									$ 0	$ 1,525	$ 1,300

PARENT COMPANY STATEMENTS - S_3

PARENT COMPANY STATEMENTS - Schedule of Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 24,190	$ 23,338	$ 22,549	$ 23,401	$ 29,626	$ 25,252	$ 14,611	$ 24,278	$ 93,478	$ 93,767	$ 103,817
Adjustments to net cash from operating activities:
Net cash from operating activities									102,485	113,981	169,342
Cash flows from investing activities:
Net cash from investing activities									(164,235)	(54,932)	(626,524)
Cash flows from financing activities:
Purchase of treasury stock									(592)	(575)	(579)
Sales of treasury stock									391	405	221
Net cash from financing activities									78,131	(37,507)	(95,776)
Net change in cash and cash equivalents									16,381	21,542	(552,958)
Cash and cash equivalents at beginning of the year				151,824				130,282	151,824	130,282	683,240
Cash and cash equivalents at end of the year	168,205				151,824				168,205	151,824	130,282
Reportable Legal Entities | Parent Company
Cash flows from operating activities:
Net income									93,478	93,767	103,817
Adjustments to net cash from operating activities:
Equity in undistributed income of subsidiaries									(55,392)	(48,785)	(67,951)
Other changes									3,421	16,601	6,157
Net cash from operating activities									41,507	61,583	42,023
Cash flows from investing activities:
Return of capital from subsidiary									0	3,602	0
Net cash from investing activities									0	3,602	0
Cash flows from financing activities:
Payments related to equity incentive plans									(2,815)	(3,135)	(1,780)
Purchase of treasury stock									(592)	(575)	(579)
Sales of treasury stock									391	405	221
Dividends paid									(49,281)	(47,094)	(40,838)
Net cash from financing activities									(52,297)	(50,399)	(42,976)
Net change in cash and cash equivalents									(10,790)	14,786	(953)
Cash and cash equivalents at beginning of the year				$ 17,126				$ 2,340	17,126	2,340	3,293
Cash and cash equivalents at end of the year	$ 6,336				$ 17,126				$ 6,336	$ 17,126	$ 2,340

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Basic earnings per common share:
Net income	$ 24,190	$ 23,338	$ 22,549	$ 23,401	$ 29,626	$ 25,252	$ 14,611	$ 24,278	$ 93,478	$ 93,767	$ 103,817
Weighted-average common shares outstanding (in shares)									25,676,543	25,604,751	25,528,328
Basic earnings per common share (in USD per share)	$ 0.94	$ 0.91	$ 0.88	$ 0.91	$ 1.16	$ 0.99	$ 0.57	$ 0.95	$ 3.64	$ 3.67	$ 4.07
Diluted earnings per common share:
Net income	$ 24,190	$ 23,338	$ 22,549	$ 23,401	$ 29,626	$ 25,252	$ 14,611	$ 24,278	$ 93,478	$ 93,767	$ 103,817
Weighted-average common shares outstanding for basic earnings per common share (in shares)									25,676,543	25,604,751	25,528,328
Add: Dilutive effect of assumed exercises of stock options and awards (in shares)									92,475	118,414	184,210
Average shares and dilutive potential common shares (in shares)									25,769,018	25,723,165	25,712,538
Diluted earnings per common share (in USD per share)	$ 0.94	$ 0.91	$ 0.87	$ 0.91	$ 1.16	$ 0.98	$ 0.57	$ 0.94	$ 3.63	$ 3.65	$ 4.04
Number of antidilutive stock options (in shares)									0	0	0

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Changes in Each Classification of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 649,793	$ 568,887	$ 704,906
Other comprehensive income (loss) before reclassification	(12,937)	32,095
Amounts reclassified from accumulated other comprehensive income (loss)	1,632	1,633
Net current period other comprehensive income (loss)	(11,305)	33,728	(205,016)
Ending balance	683,911	649,793	568,887
Total
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(155,195)	(188,923)
Ending balance	(166,500)	(155,195)	(188,923)
Unrealized Gains and (Losses) on Available-for-Sale Securities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(154,460)	(188,154)
Other comprehensive income (loss) before reclassification	(13,058)	32,105
Amounts reclassified from accumulated other comprehensive income (loss)	1,586	1,589
Net current period other comprehensive income (loss)	(11,472)	33,694
Ending balance	(165,932)	(154,460)	(188,154)
Defined Benefit Pension Items
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(735)	(769)
Other comprehensive income (loss) before reclassification	121	(10)
Amounts reclassified from accumulated other comprehensive income (loss)	46	44
Net current period other comprehensive income (loss)	167	34
Ending balance	$ (568)	$ (735)	$ (769)

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest income	$ 93,370	$ 95,018	$ 93,736	$ 91,034	$ 90,942	$ 88,623	$ 84,482	$ 79,220	$ 373,158	$ 343,267	$ 239,567
Income tax expense	5,036	4,400	4,373	4,402	6,436	4,479	1,880	3,771	18,211	16,566	21,347
Other expense									13,338	10,757	13,124
NET INCOME	$ 24,190	$ 23,338	$ 22,549	$ 23,401	$ 29,626	$ 25,252	$ 14,611	$ 24,278	93,478	93,767	103,817
Reclassification Out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
NET INCOME									(1,632)	(1,633)	(1,290)
Reclassification Out of Accumulated Other Comprehensive Income | AOCI, Accumulated Gain (Loss), Debt Securities, Held-to-Maturity, Parent
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest income									(1,962)	(1,987)	(1,518)
Income tax expense									422	423	315
NET INCOME									(1,586)	(1,589)	(1,182)
Reclassification Out of Accumulated Other Comprehensive Income | Unrealized Gains and (Losses) on Available-for-Sale Securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net securities gains (losses)									(46)	(25)	21
Reclassification Out of Accumulated Other Comprehensive Income | Defined Benefit Pension Items
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense									16	15	36
Other expense									(62)	(59)	(144)
NET INCOME									$ (46)	$ (44)	$ (108)

SELECTED QUARTERLY DATA (UNAU_3

SELECTED QUARTERLY DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Selected Quarterly Financial Information [Abstract]
Interest income	$ 93,370	$ 95,018	$ 93,736	$ 91,034	$ 90,942	$ 88,623	$ 84,482	$ 79,220	$ 373,158	$ 343,267	$ 239,567
Interest expense	41,676	45,745	45,440	43,618	42,343	40,230	35,958	27,701	176,479	146,232	36,680
Net interest income	51,694	49,273	48,296	47,416	48,599	48,393	48,524	51,519	196,679	197,035	202,887
Provision for credit losses	3,691	3,059	8,480	1,520	300	400	800	4,350	16,750	5,850	9,375
Net interest income after provision	48,003	46,214	39,816	45,896	48,299	47,993	47,724	47,169	179,929	191,185	193,512
Noninterest income	11,876	11,917	20,439	12,612	17,208	10,835	11,501	10,314
Noninterest expense	30,653	30,393	33,333	30,705	29,445	29,097	42,734	29,434	125,084	130,710	110,210
Income tax expense	5,036	4,400	4,373	4,402	6,436	4,479	1,880	3,771	18,211	16,566	21,347
NET INCOME	$ 24,190	$ 23,338	$ 22,549	$ 23,401	$ 29,626	$ 25,252	$ 14,611	$ 24,278	$ 93,478	$ 93,767	$ 103,817
Basic earnings per common share (in USD per share)	$ 0.94	$ 0.91	$ 0.88	$ 0.91	$ 1.16	$ 0.99	$ 0.57	$ 0.95	$ 3.64	$ 3.67	$ 4.07
Diluted earnings per common share (in USD per share)	$ 0.94	$ 0.91	$ 0.87	$ 0.91	$ 1.16	$ 0.98	$ 0.57	$ 0.94	$ 3.63	$ 3.65	$ 4.04

LEASES - Schedule of Maturity A

LEASES - Schedule of Maturity Analysis of the Operating Lease Liabilities (Details) $ in Thousands	Dec. 31, 2024 USD ($)
Operating Lease  Obligation
2025	$ 822
2026	792
2027	810
2028	770
2029	644
2030 and thereafter	5,267
Total undiscounted lease payments	9,105
Less imputed interest	(2,328)
Lease liability	6,777
Right-of-use asset	$ 6,777
Operating lease liability, location	Other liabilities
Operating lease right-of-use asset, location	Other Assets

LEASES - Schedule of Lease Cost

LEASES - Schedule of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease cost	$ 742	$ 724	$ 667
Short-term lease cost	7	18	22
Total lease cost	$ 749	$ 742	$ 689

LEASES - Schedule of Other Info

LEASES - Schedule of Other Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating cash outflows from operating leases	$ 742	$ 724	$ 667
Weighted-average remaining lease term - operating leases	7 years 7 months 6 days	6 years 3 months 18 days	7 years 3 months 18 days
Weighted average discount rate - operating leases	3.70%	2.50%	2.50%