CNB Financial (CCNE) 10-Q 6 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 06, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-39472
Entity Registrant Name	CNB FINANCIAL CORP/PA
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	25-1450605
Entity Address, Address Line One	1 South Second Street
Entity Address, Address Line Two	P.O. Box 42
Entity Address, City or Town	Clearfield
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	16830
City Area Code	814
Local Phone Number	765-9621
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		20,993,718
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Central Index Key	0000736772
Current Fiscal Year End Date	--12-31
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	CCNE
Security Exchange Name	NASDAQ
Series A Preferred Stock
Document Information [Line Items]
Title of 12(b) Security	Depositary Shares (each representing a 1/40th interest in a share of 7.125% Series A Non-Cumulative, perpetual preferred stock)
Trading Symbol	CCNEP
Security Exchange Name	NASDAQ

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents due from banks	$ 75,214	$ 54,789
Interest-bearing deposits with Federal Reserve	281,972	164,385
Interest-bearing deposits with other financial institutions	3,723	2,872
Total cash and cash equivalents	360,909	222,046
Debt securities available-for-sale, at fair value (amortized cost of $422,222 and $395,803, respectively)	378,965	341,955
Debt securities held-to-maturity, at amortized cost (fair value of $308,925 and $360,570, respectively)	328,152	388,968
Equity securities	10,389	9,301
Loans held for sale	768	675
Loans receivable	4,591,908	4,468,476
Less: allowance for credit losses	(46,644)	(45,832)
Net loans receivable	4,545,264	4,422,644
FHLB and other restricted stock holdings and investments	40,937	30,011
Premises and equipment, net	82,090	73,700
Operating lease right-of-use assets	37,419	35,699
Bank owned life insurance	116,795	114,468
Mortgage servicing rights	1,413	1,554
Goodwill and other intangibles	43,874	43,874
Core deposit intangible, net	223	280
Accrued interest receivable and other assets	67,646	67,782
Total Assets	6,014,844	5,752,957
LIABILITIES AND SHAREHOLDERS’ EQUITY
Noninterest-bearing demand deposits	841,292	728,881
Interest-bearing demand deposits	681,056	803,093
Savings	3,040,769	2,960,282
Certificates of deposit	653,832	506,494
Total deposits	5,216,949	4,998,750
Subordinated debentures	20,620	20,620
Subordinated notes, net of unamortized issuance costs	84,495	84,267
Operating lease liabilities	39,683	37,650
Accrued interest payable and other liabilities	46,734	40,423
Total liabilities	5,408,481	5,181,710
Commitments and contingent liabilities
Preferred stock, Series A non-cumulative perpetual, $0 par value; $1,000 liquidation preference; shares authorized 60,375; Shares issued 60,375 at September 30, 2024 and December 31, 2023	57,785	57,785
Common stock, no par value; 50,000,000 shares authorized; Shares issued 21,235,503 at September 30, 2024 and 21,235,503 at December 31, 2023	0	0
Additional paid in capital	219,304	220,495
Retained earnings	371,086	345,935
Treasury stock, at cost (240,773 shares at September 30, 2024 and 339,064 shares December 31, 2023)	(4,516)	(6,890)
Accumulated other comprehensive loss	(37,296)	(46,078)
Total shareholders’ equity	606,363	571,247
Total Liabilities and Shareholders’ Equity	6,014,844	5,752,957
Syndicated loans
ASSETS
Loans receivable	69,470	108,710
Loans
ASSETS
Loans receivable	$ 4,522,438	$ 4,359,766

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Debt securities, available-for-sale, amortized cost	$ 422,222,000	$ 395,803,000
Debt securities held-to-maturity	$ 308,925,000	$ 360,570,000
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, liquidation preference	$ 1,000	$ 1,000
Preferred stock, shares authorized (in shares)	60,375	60,375
Preferred stock, shares issued (in shares)	60,375	60,375
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	21,235,503	21,235,503
Treasury stock, shares (in shares)	240,773	339,064

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
INTEREST AND DIVIDEND INCOME:
Interest and fees on loans receivable	$ 75,725	$ 70,980	$ 219,380	$ 200,209
Securities:
Taxable	7,259	4,247	21,657	13,360
Tax-exempt	156	176	479	553
Dividends	95	113	276	366
Total interest and dividend income	83,235	75,516	241,792	214,488
INTEREST EXPENSE:
Deposits	34,622	27,113	99,964	67,390
Borrowed funds and finance lease liabilities	3	91	9	1,799
Subordinated notes and debentures (includes $0, $(55), $0 and $(151) accumulated other comprehensive income reclassification for change in fair value of interest rate swap agreements, respectively)	1,124	1,076	3,394	3,164
Total interest expense	35,749	28,280	103,367	72,353
NET INTEREST INCOME	47,486	47,236	138,425	142,135
PROVISION FOR CREDIT LOSS EXPENSE	2,381	1,056	6,292	4,751
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSS EXPENSE	45,105	46,180	132,133	137,384
NON-INTEREST INCOME:
Service charges on deposit accounts	1,790	1,861	5,278	5,569
Other service charges and fees	796	567	2,203	2,283
Wealth and asset management fees	2,060	1,833	5,869	5,567
Net realized gains (losses) on available-for-sale securities (includes $(9), $0, $(9) and $52 accumulated other comprehensive income reclassifications for net realized gains (losses) on available-for-sale securities, respectively)	(9)	0	(9)	52
Net realized and unrealized gains (losses) on equity securities	656	(400)	767	(930)
Mortgage banking	197	172	580	516
Bank owned life insurance	775	754	2,326	2,211
Card processing and interchange income	2,241	2,098	6,444	6,219
Other non-interest income	2,467	978	5,335	2,711
Total non-interest income	10,973	7,863	28,793	24,198
NON-INTEREST EXPENSES:
Compensation and benefits	19,572	17,758	56,035	51,862
Net occupancy expense	3,701	3,596	10,921	10,790
Technology expense	5,417	5,232	16,062	14,677
State and local taxes	1,256	1,028	3,636	3,108
Legal, professional, and examination fees	940	1,320	3,231	3,167
Advertising	623	840	1,861	2,085
FDIC insurance premiums	846	1,027	2,854	2,901
Card processing and interchange expenses	1,193	1,207	3,250	4,269
Other non-interest expenses	5,236	4,906	14,347	14,033
Total non-interest expenses	38,784	36,914	112,197	106,892
INCOME BEFORE INCOME TAXES	17,294	17,129	48,729	54,690
INCOME TAX EXPENSE (includes $(2), $12, $(2) and $43 income tax expense from reclassification items, respectively)	3,340	3,402	9,218	10,647
NET INCOME	13,954	13,727	39,511	44,043
PREFERRED STOCK DIVIDENDS	1,076	1,076	3,226	3,226
NET INCOME AVAILABLE TO COMMON SHAREHOLDERS	$ 12,878	$ 12,651	$ 36,285	$ 40,817
AVERAGE COMMON SHARES OUTSTANDING, Basic (in share)	20,841,808	20,859,872	20,832,064	20,939,102
AVERAGE COMMON SHARES OUTSTANDING, Diluted (in shares)	20,911,862	20,899,744	20,895,538	20,979,032
PER COMMON SHARE DATA:
Basic Earnings Per Common Share (in dollars per share)	$ 0.61	$ 0.60	$ 1.73	$ 1.94
Diluted Earnings Per Common Share (in dollars per share)	0.61	0.60	1.72	1.94
Cash dividends declared (in dollars per share)	$ 0.180	$ 0.175	$ 0.530	$ 0.525

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Accumulated other comprehensive income reclassification for change in fair value of interest rate swap agreements	$ 0	$ (55)	$ 0	$ (151)
Accumulated other comprehensive income reclassifications for net realized gains on available-for-sale securities	(9)	0	(9)	52
Income tax expense from reclassification	$ (2)	$ 12	$ (2)	$ 43

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 13,954	$ 13,727	$ 39,511	$ 44,043
Net change in fair value of derivative instruments:
Unrealized loss on interest rate swaps, net of tax $0, $2, $0, and $0, respectively	0	(8)	0	0
Reclassification adjustment for losses recognized in earnings, net of tax $0, $12, $0, and $32, respectively	0	(43)	0	(119)
Net change in fair value of derivative instruments	0	(51)	0	(119)
Net change in debt securities:
Unrealized holding gains (losses) on available-for-sale securities arising during the period, net of tax of $(2,641), $2,135, $(2,222), and $1,666, respectively	9,937	(8,032)	8,360	(6,267)
Amortization of unrealized losses from held-to-maturity securities, net of tax of $(40), $(44), $(110), and $(118), respectively	150	167	415	446
Reclassification adjustment for realized (gains) losses included in net income, net of tax of $(2), $0, $(2), and $11, respectively	7	0	7	(41)
Net change in debt securities	10,094	(7,865)	8,782	(5,862)
Other comprehensive income (loss)	10,094	(7,916)	8,782	(5,981)
COMPREHENSIVE INCOME	$ 24,048	$ 5,811	$ 48,293	$ 38,062

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Unrealized gain on interest rate swaps, tax	$ 0	$ 2	$ 0	$ 0
Reclassification adjustment for gains recognized in earnings, tax	0	12	0	32
Unrealized holding gains (losses) on available-for-sale securities arising during the period, tax	(2,641)	2,135	(2,222)	1,666
Amortization of unrealized losses from held-to-maturity securities, tax	(40)	(44)	(110)	(118)
Reclassification adjustment for realized losses included in net income, tax	$ (2)	$ 0	$ (2)	$ 11

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (unaudited) - USD ($) $ in Thousands	Total	Preferred Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (Loss)	Restricted Stock	Restricted Stock Additional Paid-In Capital	Restricted Stock Treasury Stock	Performance Based Restricted Stock Awards	Performance Based Restricted Stock Awards Additional Paid-In Capital	Performance Based Restricted Stock Awards Treasury Stock
Beginning balance at Dec. 31, 2022	$ 530,762	$ 57,785	$ 221,553	$ 306,911	$ (2,967)	$ (52,520)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	44,043			44,043
Other comprehensive income (loss)	(5,981)					(5,981)
Forfeiture of restricted stock award grants	0		90		(90)
Restricted stock award grants and Performance-based restricted stock award grants							$ 0	$ (2,743)	$ 2,743	$ 0	$ (111)	$ 111
Stock-based compensation expense	1,311		1,311
Purchase of treasury stock	(6,556)				(6,556)
Purchase of treasury stock for the purpose of tax withholding related to restricted stock award vesting							(89)		(89)	(14)		(14)
Preferred cash dividend declared	(3,226)			(3,226)
Cash dividends declared	(11,038)			(11,038)
Ending balance at Sep. 30, 2023	549,212	57,785	220,100	336,690	(6,862)	(58,501)
Beginning balance at Jun. 30, 2023	549,634	57,785	219,723	327,707	(4,996)	(50,585)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	13,727			13,727
Other comprehensive income (loss)	(7,916)					(7,916)
Forfeiture of restricted stock award grants	0		27		(27)
Stock-based compensation expense	350		350
Purchase of treasury stock	(1,839)				(1,839)
Purchase of treasury stock for the purpose of tax withholding related to restricted stock award vesting							0		0
Preferred cash dividend declared	(1,076)			(1,076)
Cash dividends declared	(3,668)			(3,668)
Ending balance at Sep. 30, 2023	549,212	57,785	220,100	336,690	(6,862)	(58,501)
Beginning balance at Dec. 31, 2023	571,247	57,785	220,495	345,935	(6,890)	(46,078)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	39,511			39,511
Other comprehensive income (loss)	8,782					8,782
Forfeiture of restricted stock award grants	0		177		(177)
Restricted stock award grants and Performance-based restricted stock award grants							0	$ (3,025)	3,025	0	$ (179)	179
Stock-based compensation expense	1,836		1,836
Purchase of treasury stock	(441)				(441)
Purchase of treasury stock for the purpose of tax withholding related to restricted stock award vesting							(158)		(158)	$ (54)		$ (54)
Preferred cash dividend declared	(3,226)			(3,226)
Cash dividends declared	(11,134)			(11,134)
Ending balance at Sep. 30, 2024	606,363	57,785	219,304	371,086	(4,516)	(37,296)
Beginning balance at Jun. 30, 2024	586,700	57,785	218,756	361,987	(4,438)	(47,390)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	13,954			13,954
Other comprehensive income (loss)	10,094					10,094
Forfeiture of restricted stock award grants	0		77		(77)
Stock-based compensation expense	471		471
Purchase of treasury stock for the purpose of tax withholding related to restricted stock award vesting							$ (1)		$ (1)
Preferred cash dividend declared	(1,076)			(1,076)
Cash dividends declared	(3,779)			(3,779)
Ending balance at Sep. 30, 2024	$ 606,363	$ 57,785	$ 219,304	$ 371,086	$ (4,516)	$ (37,296)

CONDENSED CONSOLIDATED STATEM_6

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Forfeiture of restricted stock award grants (in shares)	3,345	1,393	8,306	4,196
Purchase of treasury stock (in shares)		100,000	23,988	326,459
Cash dividends declared (in dollars per share)	$ 0.180	$ 0.175	$ 0.530	$ 0.525
Restricted Stock
Restricted stock award grants and Performance-based restricted stock award grants (in shares)			130,857	105,185
Purchase of treasury stock for the purpose of tax withholding related to restricted and performance based stock award vesting (in shares)	42	26	7,421	3,776
Performance Based Restricted Stock Awards
Restricted stock award grants and Performance-based restricted stock award grants (in shares)			9,667	4,118
Purchase of treasury stock for the purpose of tax withholding related to restricted and performance based stock award vesting (in shares)			2,518	584

CONDENSED CONSOLIDATED STATEM_7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 39,511	$ 44,043
Adjustments to reconcile net income to net cash provided by operations:
Provision for credit loss expense	6,292	4,751
Depreciation and amortization of premises and equipment, operating leases assets, core deposit intangible, and mortgage servicing rights	5,861	5,803
Accretion of securities, deferred loan fees and costs, net yield and credit mark on acquired loans, and unearned income	(3,516)	(2,971)
Net amortization of deferred costs on borrowings	228	227
Net realized (gains) losses on sales of available-for-sale securities	9	(52)
Net realized and unrealized (gains) losses on equity securities	(767)	930
Gain on sale of loans held for sale	(506)	(342)
Net losses on dispositions of premises and equipment and foreclosed assets	54	27
Proceeds from sale of loans receivable	19,157	12,390
Origination of loans held for sale	(19,702)	(13,730)
Income on bank owned life insurance	(2,326)	(2,211)
Restricted stock compensation expense	1,836	1,311
Change in:
Accrued interest receivable and other assets	59	(7,231)
Accrued interest payable, lease liabilities, and other liabilities	3,081	(13,640)
NET CASH PROVIDED BY OPERATING ACTIVITIES	49,271	29,305
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from maturities, prepayments and calls of available-for-sale securities	44,262	29,795
Proceeds from sales of available-for-sale securities	46	13,151
Purchase of available-for-sale securities	(70,929)	(15,103)
Proceeds from maturities, prepayments and calls of held-to-maturity securities	61,576	14,226
Purchase of equity securities	(321)	(263)
Proceeds from sales of loans classified as portfolio loans	11,182	4,994
Net increase in loans receivable	(136,002)	(220,188)
Redemption (purchase) of FHLB, other equity, and restricted equity interests	(10,926)	2,386
Purchase of premises and equipment	(12,891)	(8,955)
Purchase of other intangible assets	0	(125)
Proceeds from the sale of premises and equipment and foreclosed assets	409	52
NET CASH USED BY INVESTING ACTIVITIES	(113,594)	(180,030)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in checking, money market and savings accounts	70,861	272,065
Net increase in certificates of deposit	147,338	108,279
Purchase of treasury stock	(653)	(6,659)
Cash dividends paid, common stock	(11,134)	(11,038)
Cash dividends paid, preferred stock	(3,226)	(3,226)
Net change in short-term borrowings	0	(132,396)
NET CASH PROVIDED BY FINANCING ACTIVITIES	203,186	227,025
NET INCREASE IN CASH AND CASH EQUIVALENTS	138,863	76,300
CASH AND CASH EQUIVALENTS, Beginning	222,046	106,285
CASH AND CASH EQUIVALENTS, Ending	360,909	182,585
Cash paid during the period for:
Interest	101,317	71,007
Income taxes	8,843	8,577
SUPPLEMENTAL NONCASH DISCLOSURES:
Transfers to other real estate owned	334	625
Transfers from loans held for sale to loans held for investment	1,239	1,513
Transfers from loans held for investment to loans held for sale	438	166
Grant of restricted stock awards from treasury stock	3,025	2,743
Grant of performance based restricted stock awards from treasury stock	179	111
Restricted stock forfeiture	177	90
Lease liabilities arising from obtaining right-of-use assets	$ 3,157	$ 5,001

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND DISCLOSURE RULES	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND DISCLOSURE RULES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND DISCLOSURE RULES Nature of Operations CNB Financial Corporation (the "Corporation") is headquartered in Clearfield, Pennsylvania, and provides a full range of banking and related services through its wholly owned subsidiary, CNB Bank (the "Bank"). In addition, the Bank provides wealth and asset management services, including the administration of trusts and estates, retirement plans, and other employee benefit plans as well as a full range of wealth management services. The Bank serves individual and corporate customers and is subject to competition from other financial institutions and intermediaries with respect to these services. In addition to the Bank, the Corporation also operates a consumer discount loan and finance business through its wholly owned subsidiary, Holiday Financial Services Corporation ("Holiday"). The Corporation and its other subsidiaries are subject to examination by federal and state regulators. The Corporation’s market area is primarily concentrated in the Central and Northwest regions of the Commonwealth of Pennsylvania, the Central and Northeast regions of the State of Ohio, Western region of the State of New York and the Southwest region of the Commonwealth of Virginia. Basis of Presentation The accompanying condensed consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (the "SEC") and in compliance with U.S. generally accepted accounting principles ("GAAP"). Because this report is based on an interim period, certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with GAAP have been condensed or omitted. In the opinion of management of the registrant, the accompanying condensed consolidated financial statements as of September 30, 2024 and for the three and nine months ended September 30, 2024 and 2023 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations for the periods presented. The financial performance reported for the Corporation for the three and nine months ended September 30, 2024 is not necessarily indicative of the results to be expected for the full year. This information should be read in conjunction with the Corporation’s Annual Report on Form 10-K for the year ended December 31, 2023 (the "2023 Form 10-K"). Certain amounts appearing in the condensed consolidated financial statements and notes thereto for prior periods may be reclassified to conform with the current presentation. If there are reclassifications, the reclassifications had no effect on net income or shareholders’ equity as previously reported. Dollar amounts in tables are stated in thousands, except for per share amounts. Use of Estimates To prepare financial statements in conformity with GAAP, management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the condensed consolidated financial statements and the disclosures provided and future results could differ. Operating Segments While the Corporation's Chief Operating Decision Maker ("CODM") monitors the revenue streams of the various products and services, operations are managed and financial performance is evaluated on a Corporation-wide basis, and operating divisions are aggregated into one as operating results for all segments are similar. Accordingly, all of the financial services operations are considered by management to be aggregated in one reportable operating segment. Goodwill Assessment The Corporation's policy is to test goodwill for impairment annually on November 30 or on an interim basis if an event triggering impairment may have occurred. Management evaluated current conditions and concluded there have been no significant changes in the economic environment or future projections since the annual goodwill impairment test performed as of November 30, 2023 and therefore, believes that there is no impairment as of September 30, 2024. Management will continue to evaluate the economic conditions at future reporting periods for applicable changes.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS Accounting Standards Adopted in 2023 In October 2021, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2021-08, "Business Combinations (Topic 805), Accounting for Contract Assets and Contract Liabilities from Contracts with Customers." This ASU requires that an acquirer recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606, "Revenue from Contracts with Customers." ASU 2021-08 was effective for the Corporation on January 1, 2023 and did not have a material impact on its condensed consolidated financial statements and related disclosures. In March 2022, the FASB issued ASU 2022-01, "Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method." Under prior guidance, entities can apply the last-of-layer hedging method to hedge the exposure of a closed portfolio of prepayable financial assets to fair value changes due to changes in interest rates for a portion of the portfolio that is not expected to be affected by prepayments, defaults, and other events affecting the timing and amount of cash flows. ASU 2022-01 expands the last-of-layer method, which permits only one hedge layer, to allow multiple hedged layers of a single closed portfolio. To reflect that expansion, the last-of-layer method is renamed the portfolio layer method. ASU 2022-01 also (i) expands the scope of the portfolio layer method to include non-prepayable financial assets, (ii) specifies eligible hedging instruments in a single-layer hedge, (iii) provides additional guidance on the accounting for and disclosure of hedge basis adjustments under the portfolio layer method and (iv) specifies how hedge basis adjustments should be considered when determining credit losses for the assets included in the closed portfolio. ASU 2022-01 was effective for the Corporation on January 1, 2023 and did not have a material impact on its condensed consolidated financial statements and related disclosures. In March 2022, the FASB issued ASU 2022-02, "Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures." This ASU eliminates the separate recognition and measurement guidance for Troubled Debt Restructurings ("TDRs") by creditors. The elimination of the TDRs guidance may be adopted prospectively for loan modifications after adoption or on a modified retrospective basis, which would also apply to loans previously modified, resulting in a cumulative effect adjustment to retained earnings in the period of adoption for changes in the allowance for credit losses. ASU 2022-02 was effective for the Corporation on January 1, 2023 and did not have a material impact on its condensed consolidated financial statements and related disclosures. In July 2023, FASB issued ASU 2023-03, "Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 Emerging Issues Task Force ("EITF") Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock." This ASU amends the FASB Accounting Standards Codification for SEC updates pursuant to SEC Staff Accounting Bulletin No. 120; SEC Staff Announcement at the March 24, 2022 EITF Meeting; and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock. The updates were effective immediately. These updates did not have a material impact on the Corporation's condensed consolidated financial statements and related disclosures. Accounting Standards Adopted in 2024 In June 2022, FASB issued ASU 2022-03, "Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions." In this ASU, a contractual restriction on the sale of an equity security is not considered in measuring the security's fair value. The ASU also requires certain disclosures for equity securities that are subject to contractual restrictions. This guidance was effective for the Corporation on January 1, 2024. These updates did not have a material impact on the Corporation's condensed consolidated financial statements and related disclosures. In March 2023, FASB issued ASU 2023-01, "Leases (Topic 842): Common Control Arrangements." This ASU requires the Corporation to amortize leasehold improvements associated with common control leases over the useful life to the common control group. This guidance is effective for the Corporation on January 1, 2024. These updates did not have a material impact on the Corporation's condensed consolidated financial statements and related disclosures. In March 2023, FASB issued ASU 2023-02, "Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method." In this ASU, these amendments allow the Corporation to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. This guidance is effective for the Corporation on January 1, 2024. These updates did not have a material impact on the Corporation's condensed consolidated financial statements and related disclosures. Accounting Pronouncements Pending Adoption In August 2023, FASB issued ASU 2023-05, "Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement." ASU 2023-05 requires certain joint ventures to apply a new basis of accounting upon formation by recognizing and initially measuring most of their assets and liabilities at fair value. The objectives of the amendments are to provide decision-useful information to investors and other allocators of capital in a joint venture’s financial statements and also to reduce diversity in practice. ASU 2023-05 should be applied prospectively and is effective for all newly formed joint venture entities with a formation date on or after January 1, 2025. Early adoption is permitted, and joint ventures formed prior to the adoption date may elect to apply the new guidance retrospectively back to their original formation date. The Corporation is evaluating the effect that ASU 2023-05 will have on its condensed consolidated financial statements and related disclosures. In October 2023, FASB issued ASU 2023-06, "Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative." The ASU amends the ASC to incorporate certain disclosure requirements from SEC Release No. 33-10532, "Disclosure Update and Simplification" that was issued in 2018. The effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The Corporation is evaluating the effect that ASU 2023-06 will have on its condensed consolidated financial statements and related disclosures. In November 2023, FASB issued ASU 2023-07, "Improvements to Reportable Segment Disclosures (Topic 280)." This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the CODM and included within each reported measure of a segment's profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Adoption of the ASU should be applied retrospectively to all prior periods presented in the financial statements. Early adoption is also permitted. The Corporation is evaluating the effect that ASU 2023-07 will have on its condensed consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, "Improvements to Income Tax Disclosures (Topic 740)." The ASU requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The ASU is effective on a prospective basis for annual periods beginning after December 15, 2024. Early adoption is also permitted for annual financial statements that have not yet been issued or made available for issuance. The Corporation is evaluating the effect that ASU 2023-09 will have on its condensed consolidated financial statements and related disclosures. In March 2024, the FASB issued ASU 2024-01, "Compensation - Stock Compensation (Topic 718)." The ASU adds an illustrative example to demonstrate how an entity should apply the scope guidance in paragraph 718-10-15-3 to determine whether profits interest and similar awards ("profits interest awards") should be accounted for in accordance with Topic 718, Compensation—Stock Compensation. The amendment in this ASU should be applied either (1) retrospectively to all prior periods presented in the financial statements or (2) prospectively to profits interest and similar awards granted or modified on or after the date at which the entity first applies the amendments. If the amendments are applied retrospectively, an entity is required to provide the disclosures in paragraphs 250-10-50-1 through 50-3 in the period of adoption. If the amendment is applied prospectively, an entity is required to disclose the nature of and reason for the change in accounting principle. The ASU is effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early adoption is also permitted for 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 should adopt the amendment as of the beginning of the annual period that includes that interim period. The Corporation is evaluating the effect that ASU 2024-01 will have on its condensed consolidated financial statements and related disclosures. In March 2024, the FASB issued ASU 2024-02, "Codification Improvements—Amendments to Remove References to the Concepts Statements." The ASU contains amendments to the FASB Accounting Standards Codification that remove references to various Concepts Statements. In most instances, the references are extraneous and not required to understand or apply the guidance. In other instances, the references were used in prior Concept Statements to provide guidance in certain topical areas. The amendment in this ASU should be applied using one of the following transition methods: (1) prospectively to all new transactions recognized on or after the date that the entity first applies the amendments; or (2) retrospectively to the beginning of the earliest comparative period presented in which the amendments were first applied. An entity should adjust the opening balance of retained earnings (or other appropriate components of equity or net assets in the statement of financial position) as of the beginning of the earliest comparative period presented. The ASU is effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early application of the amendment is permitted for any fiscal year or interim period for which financial statements have not yet been issued, or made available for issuance. If an entity adopts the amendment in an interim period, it must adopt the amendment as of the beginning of the fiscal year that includes that interim period. The Corporation is evaluating the effect that ASU 2024-02 will have on its condensed consolidated financial statements and related disclosures. In November 2024, the FASB issued ASU 2024-03, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures." The ASU requires disclosure, in the notes to 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 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 the 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 ASU is effective for annual periods beginning after December 15, 2026, and interim report periods beginning after December 15, 2027. Early application of the amendment is permitted. The ASU should be applied either (1) prospectively to financial statements issued for reporting periods after the effective date of this ASU or (2) retrospectively to any or all prior periods presented in the financial statements. The Corporation is evaluating the effect that ASU 2024-03 will have on its condensed consolidated financial statements and related disclosures. SEC Disclosure Rules In March 2024, the SEC adopted its final rule under SEC Release no. 33-11275, "The Enhancement and Standardization of Climate-Related Disclosures for Investors ." In April 2024, the SEC stayed the final climate rule pending the completion of judicial review of an Eighth Circuit challenge seeking to vacate the rule. This rule would require registrants to disclose certain climate-related information in registration statements and annual reports. The disclosure requirements would apply to the Corporation’s fiscal year beginning January 1, 2026. The Corporation is currently evaluating the final rule to determine its impact on the Corporation’s disclosures.

SECURITIES

SECURITIES	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES Debt securities available-for-sale ("AFS") at September 30, 2024 and December 31, 2023 were as follows: September 30, 2024 Amortized Unrealized Allowance For Fair Cost Gains Losses Credit Losses Value U.S. Government sponsored entities $ 13,055 $ 35 $ (3) $ — $ 13,087 State & political subdivisions 104,685 63 (10,621) — 94,127 Residential & multi-family mortgage 251,733 289 (28,071) — 223,951 Corporate notes & bonds 42,684 71 (4,429) — 38,326 Pooled SBA 10,065 2 (593) — 9,474 Total $ 422,222 $ 460 $ (43,717) $ — $ 378,965 December 31, 2023 Amortized Unrealized Allowance For Fair Cost Gains Losses Credit Losses Value U.S. Government sponsored entities $ 5,024 $ — $ (36) $ — $ 4,988 State & political subdivisions 105,102 22 (13,315) — 91,809 Residential & multi-family mortgage 225,871 1 (34,353) — 191,519 Corporate notes & bonds 48,459 13 (5,333) — 43,139 Pooled SBA 11,347 — (847) — 10,500 Total $ 395,803 $ 36 $ (53,884) $ — $ 341,955 Debt securities held-to-maturity ("HTM") at September 30, 2024 and December 31, 2023 were as follows: September 30, 2024 Amortized Unrealized Allowance For Fair Cost Gains Losses Credit Losses Value U.S. Government sponsored entities $ 249,415 $ — $ (11,564) $ — $ 237,851 Residential & multi-family mortgage 78,737 — (7,663) — 71,074 Total $ 328,152 $ — $ (19,227) $ — $ 308,925 December 31, 2023 Amortized Unrealized Allowance For Fair Cost Gains Losses Credit Losses Value U.S. Government sponsored entities $ 302,945 $ — $ (19,038) $ — $ 283,907 Residential & multi-family mortgage 86,023 — (9,360) — 76,663 Total $ 388,968 $ — $ (28,398) $ — $ 360,570 The Corporation elected to transfer 74 AFS securities with an aggregate fair value of $213.7 million to a classification of HTM during the twelve months ended December 31, 2022. In accordance with FASB ASC 320-10-55-24, the transfer from AFS to HTM must be recorded at the fair value of the AFS securities at the time of transfer. The net unrealized holding loss of $5.6 million, net of tax, at the date of transfer was retained in accumulated other comprehensive income (loss), with the associated pre-tax amount retained in the carrying value of the HTM securities. Such amounts will be amortized to comprehensive income over the remaining life of the securities. Information pertaining to security sales on AFS securities is as follows: Proceeds Gross Gross Three months ended September 30, 2024 $ 46 $ — $ (9) Three months ended September 30, 2023 — — — Nine months ended September 30, 2024 46 — (9) Nine months ended September 30, 2023 13,151 52 — The tax provision related to these net realized gains (losses) was $(2) thousand for the three and nine months ended September 30, 2024 and zero and $11 thousand for the three and nine months ended September 30, 2023, respectively. The table below illustrates the maturity distribution of debt securities at amortized cost and fair value as of September 30, 2024: Available-for-sale Held-to-maturity Amortized Fair Amortized Fair 1 year or less $ 22,739 $ 22,701 $ 67,188 $ 66,236 1 year – 5 years 45,428 43,236 158,174 150,325 5 years – 10 years 70,849 62,761 24,053 21,290 After 10 years 21,408 16,842 — — 160,424 145,540 249,415 237,851 Residential & multi-family mortgage 251,733 223,951 78,737 71,074 Pooled SBA 10,065 9,474 — — Total debt securities $ 422,222 $ 378,965 $ 328,152 $ 308,925 Mortgage securities and pooled Small Business Administration ("SBA") securities are not due at a single date; periodic payments are received based on the payment patterns of the underlying collateral. On September 30, 2024 and December 31, 2023, securities carried at $452.7 million and $489.0 million, respectively, were pledged to secure public deposits and for other purposes as provided by law. At September 30, 2024 and December 31, 2023, there were no holdings of securities of any one issuer, other than the U.S. Government sponsored entities, in an amount greater than 10% of shareholders’ equity. The Corporation’s residential and multi-family mortgage securities are issued by government sponsored entities. AFS debt securities with unrealized losses at September 30, 2024 and December 31, 2023, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: September 30, 2024 Less than 12 Months 12 Months or More Total Description of Securities Fair Unrealized Fair Unrealized Fair Unrealized U.S. Government sponsored entities $ 799 $ — $ 721 $ (3) $ 1,520 $ (3) State & political subdivisions — — 83,453 (10,621) 83,453 (10,621) Residential & multi-family mortgage 7,708 (19) 170,336 (28,052) 178,044 (28,071) Corporate notes and bonds 997 (3) 36,585 (4,426) 37,582 (4,429) Pooled SBA — — 9,010 (593) 9,010 (593) $ 9,504 $ (22) $ 300,105 $ (43,695) $ 309,609 $ (43,717) December 31, 2023 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized U.S. Government sponsored entities $ 2,487 $ (1) $ 1,956 $ (35) $ 4,443 $ (36) State & political subdivisions 749 — 84,828 (13,315) 85,577 (13,315) Residential & multi-family mortgage — — 191,436 (34,353) 191,436 (34,353) Corporate notes and bonds 978 (22) 41,488 (5,311) 42,466 (5,333) Pooled SBA — — 10,409 (847) 10,409 (847) $ 4,214 $ (23) $ 330,117 $ (53,861) $ 334,331 $ (53,884) HTM debt securities with unrealized losses at September 30, 2024 and December 31, 2023, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: September 30, 2024 Less than 12 Months 12 Months or More Total Description of Securities Fair Unrealized Fair Unrealized Fair Unrealized U.S. Government sponsored entities $ — $ — $ 237,851 $ (11,564) $ 237,851 $ (11,564) Residential & multi-family mortgage — — 71,074 (7,663) 71,074 (7,663) $ — $ — $ 308,925 $ (19,227) $ 308,925 $ (19,227) December 31, 2023 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized U.S. Government sponsored entities $ — $ — $ 283,907 $ (19,038) $ 283,907 $ (19,038) Residential & multi-family mortgage — — 76,663 (9,360) 76,663 (9,360) $ — $ — $ 360,570 $ (28,398) $ 360,570 $ (28,398) At September 30, 2024 and December 31, 2023, management performed an assessment for possible impairment related to credit losses of the Corporation’s debt securities, relying on information obtained from various sources, including publicly available financial data, ratings by external agencies, brokers and other sources. Based on the results of the assessment, management believes there is no credit related impairment of these debt securities at September 30, 2024 and December 31, 2023. For the securities that comprise corporate notes and bonds and the securities that are issued by state and political subdivisions, management monitors publicly available financial information, such as filings with the SEC, in order to evaluate the securities for potential credit impairment. For financial institution issuers, management monitors information from quarterly "call" report filings that are used to generate Uniform Bank Performance Reports. All other securities that were in an unrealized loss position at the balance sheet date were reviewed by management, and issuer-specific documents were reviewed as appropriate given the following considerations; the financial condition and near-term prospects of the issuer and whether downgrades by bond rating agencies have occurred, the length of time and extent to which fair value has been less than cost, and whether management does not have the intent to sell these securities and it is likely that it will not be required to sell the securities before their anticipated recovery. As of September 30, 2024 and December 31, 2023, management concluded the debt securities described in the previous paragraphs were not impaired for reasons due to credit quality for the following reasons: • There is no indication of any significant deterioration of the creditworthiness of the institutions that issued the securities. • All contractual interest payments on the securities have been received as scheduled, and no information has come to management’s attention through the processes previously described which would lead to a conclusion that future contractual payments will not be timely received. • The unrealized losses were deemed to be temporary changes in value related to market movements in interest yields. The Corporation does not intend to sell and it is not more likely than not that it will be required to sell the securities in an unrealized loss position before recovery of its amortized cost basis. Equity securities at September 30, 2024 and December 31, 2023 were as follows: September 30, 2024 December 31, 2023 Corporate equity securities $ 6,473 $ 5,341 Mutual funds 1,983 2,223 Money market funds 303 1,103 Corporate notes 1,630 634 Total $ 10,389 $ 9,301

LOANS RECEIVABLE AND ALLOWANCE

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES	LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES Total net loans receivable at September 30, 2024 and December 31, 2023 are summarized as follows: September 30, 2024 Percentage December 31, 2023 (1) Percentage Farmland $ 31,820 0.7 % $ 33,485 0.8 % Owner-occupied, nonfarm nonresidential properties 531,499 11.6 511,910 11.5 Agricultural production and other loans to farmers 1,733 — 1,652 — Commercial and Industrial 719,441 15.7 726,442 16.3 Obligations (other than securities and leases) of states and political subdivisions 142,423 3.1 152,201 3.4 Other loans 26,132 0.6 25,507 0.6 Other construction loans and all land development and other land loans 288,628 6.3 340,358 7.6 Multifamily (5 or more) residential properties 408,469 8.9 305,697 6.8 Non-owner occupied, nonfarm nonresidential properties 1,016,001 22.1 984,033 22.0 1-4 Family Construction 24,599 0.5 28,055 0.6 Home equity lines of credit 157,797 3.4 130,700 2.9 Residential Mortgages secured by first liens 1,012,020 22.0 1,005,335 22.5 Residential Mortgages secured by junior liens 100,013 2.2 91,240 2.0 Other revolving credit plans 41,630 0.9 42,877 1.0 Automobile 22,280 0.5 25,315 0.6 Other consumer 53,556 1.2 51,592 1.1 Credit cards 13,574 0.3 11,785 0.3 Overdrafts 293 — 292 — Total loans receivable $ 4,591,908 100.0 % $ 4,468,476 100.0 % Less: Allowance for credit losses (46,644) (45,832) Loans receivable, net $ 4,545,264 $ 4,422,644 Net deferred loan origination fees included in the above table $ 491 $ 2,448 (1) As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the total loans disclosure at December 31, 2023 to reflect adjustments for the applicable portfolio segments, which revisions are reflected in the above table. The Corporation’s outstanding loans receivable and related unfunded commitments are primarily concentrated within Central and Northwest Pennsylvania, Central and Northeast Ohio, Western New York and Southwest Virginia. The Bank attempts to limit concentrations within specific industries by utilizing dollar limitations to single industries or customers, and by entering into participation agreements with third parties. Collateral requirements are established based on management’s assessment of the customer. The Corporation maintains lending policies to control the quality of the loan portfolio. These policies delegate the authority to extend loans under specific guidelines and underwriting standards. These policies are prepared by the Corporation’s management and reviewed and approved annually by the Corporation’s Board of Directors. Syndicated loans, net of deferred fees and costs, are included in the commercial and industrial classification and totaled $69.5 million and $108.7 million as of September 30, 2024 and December 31, 2023, respectively. Transactions in the allowance for credit losses for the three months ended September 30, 2024 were as follows: Beginning (Charge-offs) Recoveries Provision (Benefit) for Credit Losses on Loans Receivable (1) Ending Allowance Farmland $ 154 $ — $ — $ 8 $ 162 Owner-occupied, nonfarm nonresidential properties 5,000 — 28 194 5,222 Agricultural production and other loans to farmers 8 — — (1) 7 Commercial and Industrial 7,113 (596) 8 637 7,162 Obligations (other than securities and leases) of states and political subdivisions 2,554 — — (1,057) 1,497 Other loans 403 — — (97) 306 Other construction loans and all land development and other land loans 3,114 — — (456) 2,658 Multifamily (5 or more) residential properties 1,410 — — 465 1,875 Non-owner occupied, nonfarm nonresidential properties 9,718 — 20 1,775 11,513 1-4 Family Construction 147 — — 42 189 Home equity lines of credit 1,035 — 1 (54) 982 Residential Mortgages secured by first liens 8,934 (14) — 213 9,133 Residential Mortgages secured by junior liens 1,598 — — (233) 1,365 Other revolving credit plans 934 (18) 2 42 960 Automobile 287 (29) 2 38 298 Other consumer 2,802 (519) 105 517 2,905 Credit cards 103 (86) 6 94 117 Overdrafts 218 (150) 20 205 293 Total loans $ 45,532 $ (1,412) $ 192 $ 2,332 $ 46,644 (1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. Transactions in the allowance for credit losses for the nine months ended September 30, 2024 were as follows: Beginning (Charge-offs) Recoveries Provision (Benefit) for Credit Losses on Loans Receivable (1) Ending Allowance Farmland $ 138 $ — $ — $ 24 $ 162 Owner-occupied, nonfarm nonresidential properties 4,131 (699) 45 1,745 5,222 Agricultural production and other loans to farmers 7 — — — 7 Commercial and Industrial 9,500 (2,360) 56 (34) 7,162 Obligations (other than securities and leases) of states and political subdivisions 2,627 — — (1,130) 1,497 Other loans 389 — — (83) 306 Other construction loans and all land development and other land loans 2,830 — — (172) 2,658 Multifamily (5 or more) residential properties 1,251 — — 624 1,875 Non-owner occupied, nonfarm nonresidential properties 9,783 (349) 20 2,059 11,513 1-4 Family Construction 191 — — (2) 189 Home equity lines of credit 844 — 4 134 982 Residential Mortgages secured by first liens 8,274 (78) — 937 9,133 Residential Mortgages secured by junior liens 1,487 — — (122) 1,365 Other revolving credit plans 977 (117) 22 78 960 Automobile 360 (53) 6 (15) 298 Other consumer 2,656 (1,562) 158 1,653 2,905 Credit cards 95 (126) 14 134 117 Overdrafts 292 (415) 66 350 293 Total loans $ 45,832 $ (5,759) $ 391 $ 6,180 $ 46,644 (1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. Transactions in the allowance for credit losses for the three months ended September 30, 2023 were as follows: Beginning (Charge-offs) Recoveries Provision (Benefit) for Credit Losses on Loans Receivable (1) Ending Allowance Farmland $ 140 $ — $ — $ (15) $ 125 Owner-occupied, nonfarm nonresidential properties 3,151 — 8 789 3,948 Agricultural production and other loans to farmers 5 — — (1) 4 Commercial and Industrial 8,659 (80) 42 (1,142) 7,479 Obligations (other than securities and leases) of states and political subdivisions 2,306 — — 321 2,627 Other loans 733 — — (214) 519 Other construction loans and all land development and other land loans 3,591 — — 367 3,958 Multifamily (5 or more) residential properties 1,613 — — 537 2,150 Non-owner occupied, nonfarm nonresidential properties 8,977 (88) 6 1,006 9,901 1-4 Family Construction 408 — — (11) 397 Home equity lines of credit 969 (10) 1 (156) 804 Residential Mortgages secured by first liens 9,250 (15) — (1,241) 7,994 Residential Mortgages secured by junior liens 1,578 — — (59) 1,519 Other revolving credit plans 931 (40) 4 97 992 Automobile 376 (23) — 13 366 Other consumer 2,561 (423) 23 481 2,642 Credit cards 72 (23) 7 24 80 Overdrafts 221 (153) 32 227 327 Total loans $ 45,541 $ (855) $ 123 $ 1,023 $ 45,832 (1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. Transactions in the allowance for credit losses for the nine months ended September 30, 2023 were as follows: Beginning Allowance (1) (Charge-offs) Recoveries Provision (Benefit) for Credit Losses on Loans Receivable (2) Ending Allowance Farmland $ 159 $ — $ — $ (34) $ 125 Owner-occupied, nonfarm nonresidential properties 2,905 (26) 23 1,046 3,948 Agricultural production and other loans to farmers 6 — — (2) 4 Commercial and Industrial 9,766 (126) 187 (2,348) 7,479 Obligations (other than securities and leases) of states and political subdivisions 1,863 — — 764 2,627 Other loans 456 — — 63 519 Other construction loans and all land development and other land loans 3,253 — — 705 3,958 Multifamily (5 or more) residential properties 2,353 (65) 2 (140) 2,150 Non-owner occupied, nonfarm nonresidential properties 7,653 (336) 6 2,578 9,901 1-4 Family Construction 327 — — 70 397 Home equity lines of credit 1,173 (10) 4 (363) 804 Residential Mortgages secured by first liens 8,484 (22) 3 (471) 7,994 Residential Mortgages secured by junior liens 1,035 — — 484 1,519 Other revolving credit plans 722 (98) 21 347 992 Automobile 271 (33) — 128 366 Other consumer 2,665 (1,405) 97 1,285 2,642 Credit cards 67 (103) 14 102 80 Overdrafts 278 (451) 111 389 327 Total loans $ 43,436 $ (2,675) $ 468 $ 4,603 $ 45,832 (1) As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the beginning allowance column disclosure as of December 31, 2023 to reflect the revisions for the applicable portfolio segments. (2) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. The Corporation's allowance for credit losses is influenced by loan volumes, risk rating migration, delinquency status and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. For the three and nine months ended September 30, 2024, the allowance for credit losses increased $1.1 million and $812 thousand, respectively. This increase was primarily driven by growth in the Corporation's loan portfolio in new market areas as well as an increased unemployment rate forecast, partially offset by improvements in the Corporation's historical loss rates, annual updates to the Corporation's loss drivers and assumptions, as well as the impact of net charge-offs. Significant uncertainty persists regarding the domestic and global economy due to persistent inflation in certain segments of the U.S. economy, continued elevated interest rates, fluctuating levels of consumer confidence, and geopolitical conflicts. Management will continue to proactively evaluate its estimate of expected credit losses as new information becomes available. Provision for credit losses was $2.4 million and $6.3 million for the three and nine months ended September 30, 2024, respectively, compared to $1.1 million and $4.8 million for the three and nine months ended September 30, 2023, respectively. Included in the provision for credit losses for the three and nine months ended September 30, 2024 was a provision of $49 thousand and $112 thousand, respectively, related to the allowance for unfunded commitments compared to $33 thousand and $148 thousand, provision towards the allowance for unfunded commitments for the three and nine months ended September 30, 2023, respectively. The following tables present the amortized cost basis of loans receivable on nonaccrual status and loans receivable past due over 89 days still accruing as of September 30, 2024 and December 31, 2023, respectively: September 30, 2024 Nonaccrual Nonaccrual With No Allowance for Credit Loss Loans Receivable Past Due over 89 Days Still Accruing Farmland $ 670 $ 670 $ — Owner-occupied, nonfarm nonresidential properties 6,774 1,521 — Commercial and Industrial 10,327 10,113 — Other construction loans and all land development and other land loans 1,552 99 — Multifamily (5 or more) residential properties 268 268 491 Non-owner occupied, nonfarm nonresidential properties 8,025 6,502 — Home equity lines of credit 1,126 1,126 — Residential Mortgages secured by first liens 9,638 9,262 43 Residential Mortgages secured by junior liens 326 326 — Other revolving credit plans 194 194 — Automobile 189 189 — Other consumer 766 766 — Credit cards — — 132 Total $ 39,855 $ 31,036 $ 666 December 31, 2023 Nonaccrual Nonaccrual With No Allowance for Credit Loss Loans Receivable Past Due over 89 Days Still Accruing Farmland $ 1,083 $ 1,083 $ — Owner-occupied, nonfarm nonresidential properties 2,673 1,488 — Commercial and Industrial 7,512 4,389 — Other construction loans and all land development and other land loans 1,653 104 — Multifamily (5 or more) residential properties 305 305 — Non-owner occupied, nonfarm nonresidential properties 9,076 6,716 — Home equity lines of credit 940 940 — Residential Mortgages secured by first liens 5,316 4,902 23 Residential Mortgages secured by junior liens 123 123 — Other revolving credit plans 81 81 — Automobile 79 79 — Other consumer 798 798 — Credit cards — — 32 Total $ 29,639 $ 21,008 $ 55 All payments received while on nonaccrual status are applied against the principal balance of the loan. The Corporation does not recognize interest income while a loan is on nonaccrual status. The following table presents the amortized cost basis of loans receivable that are individually evaluated and collateral-dependent by class of loans as of September 30, 2024: Real Estate Collateral Non-Real Estate Collateral Farmland $ 391 $ — Owner-occupied, nonfarm nonresidential properties 5,254 — Commercial and Industrial — 2,257 Other construction loans and all land development and other land loans 1,453 — Multifamily (5 or more) residential properties 268 — Non-owner occupied, nonfarm nonresidential properties 7,274 — Home equity lines of credit 286 — Residential Mortgages secured by first liens 1,010 — Total $ 15,936 $ 2,257 The following table presents the amortized cost basis of loans receivable that are individually evaluated and collateral-dependent by class of loans as of December 31, 2023: Real Estate Collateral Non-Real Estate Collateral Farmland $ 736 $ — Owner-occupied, nonfarm nonresidential properties 6,890 4 Commercial and Industrial 5,489 4,291 Other construction loans and all land development and other land loans 1,549 — Multifamily (5 or more) residential properties 305 — Non-owner occupied, nonfarm nonresidential properties 8,291 — Home equity lines of credit 308 — Residential Mortgages secured by first liens 1,070 — Total $ 24,638 $ 4,295 The following table presents the aging of the amortized cost basis in past-due loans receivable as of September 30, 2024 by class of loans: 30 - 59 60 - 89 Greater Than 89 Total Past Due Loans Receivable Not Past Due Total Farmland $ — $ 170 $ — $ 170 $ 31,650 $ 31,820 Owner-occupied, nonfarm nonresidential properties 599 — 1,113 1,712 529,787 531,499 Agricultural production and other loans to farmers — — — — 1,733 1,733 Commercial and Industrial 326 61 6,323 6,710 712,731 719,441 Obligations (other than securities and leases) of states and political subdivisions — — — — 142,423 142,423 Other loans — — — — 26,132 26,132 Other construction loans and all land development and other land loans — 37 1,515 1,552 287,076 288,628 Multifamily (5 or more) residential properties — — 760 760 407,709 408,469 Non-owner occupied, nonfarm nonresidential properties 959 214 1,831 3,004 1,012,997 1,016,001 1-4 Family Construction — — — — 24,599 24,599 Home equity lines of credit 802 290 395 1,487 156,310 157,797 Residential Mortgages secured by first liens 2,473 2,563 5,543 10,579 1,001,441 1,012,020 Residential Mortgages secured by junior liens 102 35 40 177 99,836 100,013 Other revolving credit plans 83 3 130 216 41,414 41,630 Automobile 122 18 85 225 22,055 22,280 Other consumer 457 222 388 1,067 52,489 53,556 Credit cards 111 11 132 254 13,320 13,574 Overdrafts — — — — 293 293 Total $ 6,034 $ 3,624 $ 18,255 $ 27,913 $ 4,563,995 $ 4,591,908 The following table presents the aging of the amortized cost basis in past-due loans receivable as of December 31, 2023 by class of loans: 30 - 59 60 - 89 Greater Than 89 Total Past Due Loans Receivable Not Past Due (1) Total (1) Farmland $ — $ 182 $ 129 $ 311 $ 33,174 $ 33,485 Owner-occupied, nonfarm nonresidential properties 120 — 1,390 1,510 510,400 511,910 Agricultural production and other loans to farmers — — — — 1,652 1,652 Commercial and Industrial 64 379 314 757 725,685 726,442 Obligations (other than securities and leases) of states and political subdivisions — — — — 152,201 152,201 Other loans — — — — 25,507 25,507 Other construction loans and all land development and other land loans — 41 1,612 1,653 338,705 340,358 Multifamily (5 or more) residential properties — — 305 305 305,392 305,697 Non-owner occupied, nonfarm nonresidential properties 95 299 2,031 2,425 981,608 984,033 1-4 Family Construction — — — — 28,055 28,055 Home equity lines of credit 582 682 339 1,603 129,097 130,700 Residential Mortgages secured by first liens 2,360 1,094 1,651 5,105 1,000,230 1,005,335 Residential Mortgages secured by junior liens 21 38 60 119 91,121 91,240 Other revolving credit plans 114 41 14 169 42,708 42,877 Automobile 62 5 67 134 25,181 25,315 Other consumer 452 453 354 1,259 50,333 51,592 Credit cards 110 17 32 159 11,626 11,785 Overdrafts — — — — 292 292 Total $ 3,980 $ 3,231 $ 8,298 $ 15,509 $ 4,452,967 $ 4,468,476 (1) As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the loans receivable not past due and total columns disclosure as of December 31, 2023 to reflect the revisions for the applicable portfolio segments. Loan Modifications The Corporation adopted ASU 2022-02, Financial Instruments—Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures effective January 1, 2023. The amendments in ASU 2022-02 eliminated the recognition and measure of troubled debt restructurings and enhanced disclosures for loan modifications to borrowers experiencing financial difficulty. Occasionally, the Corporation modifies loans to borrowers in financial distress by providing principal forgiveness, term extension, an other-than-insignificant payment delay or interest rate reduction. When principal forgiveness is provided, the amount of forgiveness is charged-off against the allowance for credit losses. In some cases, the Corporation provides multiple types of concessions on one loan. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. For the loans included in the "combination" columns below, multiple types of modifications have been made on the same loan within the current reporting period. The combination is at least two of the following: a term extension, principal forgiveness, an other-than-insignificant payment delay and/or an interest rate reduction. The following table presents the amortized cost basis of loans at September 30, 2024 that were both experiencing financial difficulty and modified during the three months ended September 30, 2024, by class and by 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 receivable is also presented below: Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Total Class of Financing Receivable Owner-occupied, nonfarm nonresidential properties $ — $ 696 $ — $ — $ — 0.1 % Non-owner occupied, nonfarm nonresidential properties — 5,443 — — — 0.5 Total $ — $ 6,139 $ — $ — $ — 0.1 % The following table presents the amortized cost basis of loans at September 30, 2024 that were both experiencing financial difficulty and modified during the nine months ended September 30, 2024, by class and by 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 receivable is also presented below: Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Total Class of Financing Receivable Farmland $ — $ 1,040 $ — $ — $ — 3.3 % Owner-occupied, nonfarm nonresidential properties — 5,254 — — — 1.0 Commercial and Industrial — 27 438 — — 0.1 Non-owner occupied, nonfarm nonresidential properties — 5,443 — — — 0.5 Total $ — $ 11,764 $ 438 $ — $ — 0.3 % The following table presents the amortized cost basis of loans at September 30, 2023 that were both experiencing financial difficulty and modified during the three months ended September 30, 2023, by class and by 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 receivable is also presented below: Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Total Class of Financing Receivable Owner-occupied, nonfarm nonresidential properties $ — $ 760 $ — $ — $ — 0.2 % Non-owner occupied, nonfarm nonresidential properties — 6,215 — — 785 0.8 Total $ — $ 6,975 $ — $ — $ 785 0.2 % The following table presents the amortized cost basis of loans at September 30, 2023 that were both experiencing financial difficulty and modified during the nine months ended September 30, 2023, by class and by 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 receivable is also presented below: Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Total Class of Financing Receivable Owner-occupied, nonfarm nonresidential properties $ — $ 6,010 $ — $ — $ — 1.2 % Commercial and Industrial — 7,870 554 333 113 1.2 Non-owner occupied, nonfarm nonresidential properties — 6,215 — — 785 0.8 Total $ — $ 20,095 $ 554 $ 333 $ 898 0.5 % The Corporation had no unfunded available credit to customers whose loan receivables are included in the previous tables. The Corporation closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified during the three months ended September 30, 2024: Current 30 - 59 60 - 89 Greater Than 89 Total Past Due Owner-occupied, nonfarm nonresidential properties $ 696 $ — $ — $ — $ — Non-owner occupied, nonfarm nonresidential properties 5,443 — — — — Total $ 6,139 $ — $ — $ — $ — The following table presents the performance of such loans that have been modified during the nine months ended September 30, 2024: Current 30 - 59 60 - 89 Greater Than 89 Total Past Due Farmland $ 1,040 $ — $ — $ — $ — Owner-occupied, nonfarm nonresidential properties 5,254 — — — — Commercial and Industrial 465 — — — — Non-owner occupied, nonfarm nonresidential properties 5,443 — — — — Total $ 12,202 $ — $ — $ — $ — The following table presents the performance of such loans that have been modified during the three months ended September 30, 2023: Current 30 - 59 60 - 89 Greater Than 89 Total Past Due Owner-occupied, nonfarm nonresidential properties $ 64 $ — $ — $ 696 $ 696 Non-owner occupied, nonfarm nonresidential properties 785 — — 6,215 6,215 Total $ 849 $ — $ — $ 6,911 $ 6,911 The following table presents the performance of such loans that have been modified during the nine months ended September 30, 2023: Current 30 - 59 60 - 89 Greater Than 89 Total Past Due Owner-occupied, nonfarm nonresidential properties $ 5,314 $ — $ — $ 696 $ 696 Commercial and Industrial 8,870 — — — — Non-owner occupied, nonfarm nonresidential properties 785 — — 6,215 6,215 Total $ 14,969 $ — $ — $ 6,911 $ 6,911 There was no principal forgiveness, term extension or interest rate reductions for the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended September 30, 2024. The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the nine months ended September 30, 2024: Principal Forgiveness Weighted Average Weighted Average Commercial and Industrial $ — 1.00 — % Total $ — 1.00 — % There was no principal forgiveness, term extension or interest rate reductions for the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended September 30, 2023. The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the nine months ended September 30, 2023: Principal Forgiveness Weighted Average Weighted Average Commercial and Industrial $ — 1.00 0.5 % Non-owner occupied, nonfarm nonresidential properties — 1.00 — Total $ — 1.00 0.5 % There were no loans that had a payment default during the three months ended September 30, 2024 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. The following table presents the amortized cost basis of loans that had a payment default during the three months ended September 30, 2023 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Other construction loans and all land development and other land loans $ — $ 1,549 $ — $ — $ — Non-owner occupied, nonfarm nonresidential properties — — 1,523 — — Total $ — $ 1,549 $ 1,523 $ — $ — If the Corporation determines that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is written off and 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. Credit Quality Indicators The Corporation categorizes loans receivable 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 Corporation analyzes loans individually to classify the loans as to credit risk. The Corporation uses the following definitions for risk ratings: Special Mention: A loan classified as special mention has 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 Corporation’s credit position at some future date. Substandard: A loan classified as substandard is inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. The loan has a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. A substandard loan is characterized by the distinct possibility that the Corporation will sustain some loss if the deficiencies are not corrected. Doubtful: A loan classified as doubtful has all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The following tables represent the Corporation's commercial credit risk profile by risk rating. Loans receivable not rated as special mention, substandard, or doubtful are considered to be pass rated loans. September 30, 2024 Non-Pass Rated Pass Special Mention Substandard Doubtful Total Non-Pass Total Farmland $ 25,726 $ 5,425 $ 669 $ — $ 6,094 $ 31,820 Owner-occupied, nonfarm nonresidential properties 507,250 1,449 22,800 — 24,249 531,499 Agricultural production and other loans to farmers 1,733 — — — — 1,733 Commercial and Industrial 672,435 5,590 41,416 — 47,006 719,441 Obligations (other than securities and leases) of states and political subdivisions 142,423 — — — — 142,423 Other loans 26,132 — — — — 26,132 Other construction loans and all land development and other land loans 287,113 — 1,515 — 1,515 288,628 Multifamily (5 or more) residential properties 403,638 — 4,831 — 4,831 408,469 Non-owner occupied, nonfarm nonresidential properties 990,944 2,801 22,256 — 25,057 1,016,001 Total $ 3,057,394 $ 15,265 $ 93,487 $ — $ 108,752 $ 3,166,146 December 31, 2023 (1) Non-Pass Rated Pass Special Mention Substandard Doubtful Total Non-Pass Total Farmland $ 32,402 $ — $ 1,083 $ — $ 1,083 $ 33,485 Owner-occupied, nonfarm nonresidential properties 475,093 25,484 11,333 — 36,817 511,910 Agricultural production and other loans to farmers 1,652 — — — — 1,652 Commercial and Industrial 653,981 52,030 20,431 — 72,461 726,442 Obligations (other than securities and leases) of states and political subdivisions 139,014 13,187 — — 13,187 152,201 Other loans 25,507 — — — — 25,507 Other construction loans and all land development and other land loans 338,746 — 1,612 — 1,612 340,358 Multifamily (5 or more) residential properties 303,554 1,346 797 — 2,143 305,697 Non-owner occupied, nonfarm nonresidential properties 957,254 3,008 23,771 — 26,779 984,033 Total $ 2,927,203 $ 95,055 $ 59,027 $ — $ 154,082 $ 3,081,285 (1) As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the pass, special mention, total non-pass and total columns disclosure as of December 31, 2023 to reflect the revisions for the applicable portfolio segments. The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by risk grade within each portfolio segment as of September 30, 2024. Current period originations may include modifications. Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Farmland Risk rating Pass $ 100 $ 3,182 $ 6,816 $ 6,568 $ 1,443 $ 7,232 $ 385 $ — $ 25,726 Special mention — — 5,425 — — — — — 5,425 Substandard — — — — — 669 — — 669 Total $ 100 $ 3,182 $ 12,241 $ 6,568 $ 1,443 $ 7,901 $ 385 $ — $ 31,820 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Owner-occupied, nonfarm nonresidential properties Risk rating Pass $ 58,095 $ 65,358 $ 119,055 $ 103,035 $ 41,150 $ 98,456 $ 22,101 $ — $ 507,250 Special mention — — 86 258 — 542 563 — 1,449 Substandard 14,207 1,127 5,034 696 — 1,553 183 — 22,800 Total $ 72,302 $ 66,485 $ 124,175 $ 103,989 $ 41,150 $ 100,551 $ 22,847 $ — $ 531,499 Current period gross write offs $ — $ — $ — $ — $ — $ 699 $ — $ — $ 699 Agricultural production and other loans to farmers Risk rating Pass $ 72 $ 588 $ 26 $ 25 $ 48 $ 151 $ 823 $ — $ 1,733 Special mention — — — — — — — — — Substandard — — — — — — — — — Total $ 72 $ 588 $ 26 $ 25 $ 48 $ 151 $ 823 $ — $ 1,733 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial Risk rating Pass $ 118,480 $ 48,338 $ 122,655 $ 69,888 $ 26,474 $ 23,130 $ 263,470 $ — $ 672,435 Special mention 11 59 569 — 51 36 4,864 — 5,590 Substandard 884 5,039 536 1,620 52 1,631 31,654 — 41,416 Total $ 119,375 $ 53,436 $ 123,760 $ 71,508 $ 26,577 $ 24,797 $ 299,988 $ — $ 719,441 Current period gross write offs $ — $ 301 $ 50 $ 537 $ 1 $ 43 $ 1,428 $ — $ 2,360 Obligations (other than securities and leases) of states and political subdivisions Risk rating Pass $ 7,853 $ 25,075 $ 16,102 $ 30,777 $ 11,565 $ 47,057 $ 3,994 $ — $ 142,423 Special mention — — — — — — — — — Substandard — — — — — — — — — Total $ 7,853 $ 25,075 $ 16,102 $ 30,777 $ 11,565 $ 47,057 $ 3,994 $ — $ 142,423 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Other loans Risk rating Pass $ 886 $ 3,242 $ 12,173 $ 4,891 $ 1,455 $ 276 $ 3,209 $ — $ 26,132 Special mention — — — — — — — — — Substandard — — — — — — — — — Total $ 886 $ 3,242 $ 12,173 $ 4,891 $ 1,455 $ 276 $ 3,209 $ — $ 26,132 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Other construction loans and all land development and other land loans Risk rating Pass $ 60,527 $ 101,650 $ 99,717 $ 17

LEASES

LEASES	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
LEASES	LEASES Operating lease assets represent the Corporation's right to use an underlying asset during the lease term and operating lease liabilities represent the Corporation's obligation to make lease payments arising from the lease. Operating lease assets and liabilities are recognized at lease commencement based on the present value of the remaining lease payments using a discount rate that represents the Corporation's incremental borrowing rate at the lease commencement date. Operating lease cost, which is comprised of amortization of the operating lease asset and the implicit interest accreted on the operating lease liability, is recognized on a straight-line basis over the lease term, and is recorded in net occupancy expense in the condensed consolidated statements of income. The Corporation leases certain full-service branch offices, land, and equipment. Leases with an initial term of twelve months or less are not recorded on the balance sheet. Most leases include one or more options to renew and the exercise of the lease renewal options are at the Corporation's sole discretion. The Corporation includes lease extension and termination options in the lease term if, after considering relevant economic factors, it is reasonably certain the Corporation will exercise the option. Certain lease agreements of the Corporation include rental payments adjusted periodically for changes in the consumer price index. Leases Classification September 30, 2024 December 31, 2023 Assets: Operating lease assets Operating lease assets $ 37,419 $ 35,699 Finance lease assets Premises and equipment, net (1) 161 215 Total leased assets $ 37,580 $ 35,914 Liabilities: Operating lease liabilities Operating lease liabilities $ 39,683 $ 37,650 Finance lease liabilities Accrued interest payable and other liabilities 224 294 Total leased liabilities $ 39,907 $ 37,944 (1) Finance lease assets are recorded net of accumulated amortization of $1.1 million as of September 30, 2024 and $1.0 million as of December 31, 2023. The components of the Corporation's net lease expense for the three and nine months ended September 30, 2024 and 2023, respectively, were as follows: Three Months Ended September 30, Nine Months Ended September 30, Lease Cost Classification 2024 2023 2024 2023 Operating lease cost Net occupancy expense $ 757 $ 745 $ 2,235 $ 2,224 Variable lease cost Net occupancy expense 27 27 83 71 Finance lease cost: Amortization of leased assets Net occupancy expense 18 18 54 54 Interest on lease liabilities Interest expense - borrowed funds 3 4 9 12 Sublease income (1) Net occupancy expense (24) (20) (72) (66) Net lease cost $ 781 $ 774 $ 2,309 $ 2,295 (1) Sublease income excludes rental income from owned properties. The following table sets forth future minimum rental payments under noncancellable leases with initial terms in excess of one year as of September 30, 2024: Maturity of Lease Liabilities as of September 30, 2024 Operating Leases (1) Finance Leases Total 2024 $ 660 $ 26 $ 686 2025 2,679 105 2,784 2026 2,668 105 2,773 2027 2,688 — 2,688 2028 2,744 — 2,744 After 2028 53,142 — 53,142 Total lease payments 64,581 236 64,817 Less: Interest 24,898 12 24,910 Present value of lease liabilities $ 39,683 $ 224 $ 39,907 (1) Operating lease payments include payments related to options to extend lease terms that are reasonably certain of being exercised and exclude $12.3 million of legally binding minimum lease payments for leases signed, but not yet commenced. Lease terms and discount rates related to the Corporation's lease liabilities as of September 30, 2024 and December 31, 2023 were as follows: Lease Term and Discount Rate September 30, 2024 December 31, 2023 Weighted-average remaining lease term (years) Operating leases 23.0 23.0 Finance leases 2.3 3.0 Weighted-average discount rate Operating leases 4.18 % 4.05 % Finance leases 4.49 % 4.49 % Other information related to the Corporation's lease liabilities as of September 30, 2024 and 2023, respectively, was as follows: Other Information September 30, 2024 September 30, 2023 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 789 $ 869
LEASES	LEASES Operating lease assets represent the Corporation's right to use an underlying asset during the lease term and operating lease liabilities represent the Corporation's obligation to make lease payments arising from the lease. Operating lease assets and liabilities are recognized at lease commencement based on the present value of the remaining lease payments using a discount rate that represents the Corporation's incremental borrowing rate at the lease commencement date. Operating lease cost, which is comprised of amortization of the operating lease asset and the implicit interest accreted on the operating lease liability, is recognized on a straight-line basis over the lease term, and is recorded in net occupancy expense in the condensed consolidated statements of income. The Corporation leases certain full-service branch offices, land, and equipment. Leases with an initial term of twelve months or less are not recorded on the balance sheet. Most leases include one or more options to renew and the exercise of the lease renewal options are at the Corporation's sole discretion. The Corporation includes lease extension and termination options in the lease term if, after considering relevant economic factors, it is reasonably certain the Corporation will exercise the option. Certain lease agreements of the Corporation include rental payments adjusted periodically for changes in the consumer price index. Leases Classification September 30, 2024 December 31, 2023 Assets: Operating lease assets Operating lease assets $ 37,419 $ 35,699 Finance lease assets Premises and equipment, net (1) 161 215 Total leased assets $ 37,580 $ 35,914 Liabilities: Operating lease liabilities Operating lease liabilities $ 39,683 $ 37,650 Finance lease liabilities Accrued interest payable and other liabilities 224 294 Total leased liabilities $ 39,907 $ 37,944 (1) Finance lease assets are recorded net of accumulated amortization of $1.1 million as of September 30, 2024 and $1.0 million as of December 31, 2023. The components of the Corporation's net lease expense for the three and nine months ended September 30, 2024 and 2023, respectively, were as follows: Three Months Ended September 30, Nine Months Ended September 30, Lease Cost Classification 2024 2023 2024 2023 Operating lease cost Net occupancy expense $ 757 $ 745 $ 2,235 $ 2,224 Variable lease cost Net occupancy expense 27 27 83 71 Finance lease cost: Amortization of leased assets Net occupancy expense 18 18 54 54 Interest on lease liabilities Interest expense - borrowed funds 3 4 9 12 Sublease income (1) Net occupancy expense (24) (20) (72) (66) Net lease cost $ 781 $ 774 $ 2,309 $ 2,295 (1) Sublease income excludes rental income from owned properties. The following table sets forth future minimum rental payments under noncancellable leases with initial terms in excess of one year as of September 30, 2024: Maturity of Lease Liabilities as of September 30, 2024 Operating Leases (1) Finance Leases Total 2024 $ 660 $ 26 $ 686 2025 2,679 105 2,784 2026 2,668 105 2,773 2027 2,688 — 2,688 2028 2,744 — 2,744 After 2028 53,142 — 53,142 Total lease payments 64,581 236 64,817 Less: Interest 24,898 12 24,910 Present value of lease liabilities $ 39,683 $ 224 $ 39,907 (1) Operating lease payments include payments related to options to extend lease terms that are reasonably certain of being exercised and exclude $12.3 million of legally binding minimum lease payments for leases signed, but not yet commenced. Lease terms and discount rates related to the Corporation's lease liabilities as of September 30, 2024 and December 31, 2023 were as follows: Lease Term and Discount Rate September 30, 2024 December 31, 2023 Weighted-average remaining lease term (years) Operating leases 23.0 23.0 Finance leases 2.3 3.0 Weighted-average discount rate Operating leases 4.18 % 4.05 % Finance leases 4.49 % 4.49 % Other information related to the Corporation's lease liabilities as of September 30, 2024 and 2023, respectively, was as follows: Other Information September 30, 2024 September 30, 2023 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 789 $ 869

DEPOSITS

DEPOSITS	9 Months Ended
	Sep. 30, 2024
Deposits [Abstract]
DEPOSITS	DEPOSITS The following table reflects time certificates of deposit accounts included in total deposits and their remaining maturities at September 30, 2024: Time deposits maturing: 2024 $ 80,043 2025 503,163 2026 57,946 2027 6,726 2028 3,354 Thereafter 2,600 $ 653,832 Certificates of deposits of $250 thousand or more totaled $104.0 million and $100.2 million at September 30, 2024 and December 31, 2023, respectively. The Corporation had $185.0 million in brokered deposits as of September 30, 2024 compared to $208.3 million at December 31, 2023. In addition, the Corporation had $830.0 million and $739.3 million in reciprocal deposits at September 30, 2024 and December 31, 2023, respectively.

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS At September 30, 2024 and December 31, 2023, the Corporation had available one $10.0 million unsecured line of credit with an unaffiliated institution. Borrowings under the line of credit bear interest at a variable rate equal to the Secured Overnight Finance Rate ("SOFR") plus 2.85%. There were no borrowings under the line of credit at September 30, 2024 and December 31, 2023. Federal Home Loan Bank Borrowings The Bank has the ability to borrow funds from the Federal Home Loan Bank of Pittsburgh ("FHLB"). The Bank maintains a $250.0 million line-of-credit (Open Repo Plus) with the FHLB which is a revolving term commitment available on an overnight basis. The term of this commitment may not exceed 364 days and it reprices daily at market rates. Under terms of a blanket collateral agreement with the FHLB, the line-of-credit and long term advances are secured by FHLB stock and the Bank pledges its single-family residential mortgage loan portfolio, certain commercial real estate loans, and certain agriculture real estate loans as security for any advances. Total loans pledged to the FHLB at September 30, 2024, and December 31, 2023 were $2.1 billion and $1.8 billion, respectively. The Bank could obtain advances of up to approximately $1.2 billion from the FHLB at September 30, 2024 and $993.8 million at December 31, 2023. At September 30, 2024 and December 31, 2023, there were no outstanding advances from the FHLB: September 30, 2024 December 31, 2023 Open Repo borrowing at an interest rate of 5.18% and 5.68% at September 30, 2024 and December 31, 2023, respectfully. The maximum amount of the Open Repo borrowing available is $250,000. $ — $ — Total $ — $ — At September 30, 2024 and December 31, 2023, municipal deposit letters of credit issued by the FHLB on behalf of the Bank naming applicable municipalities as beneficiaries were $156.1 million and $155.7 million, respectively. The letters of credit were utilized in place of securities pledged to the municipalities for their deposits maintained at the Bank. Federal Reserve Borrowings In June 2023, the Bank was approved by the Federal Reserve Bank of Philadelphia (the "Federal Reserve") for its Borrower-in-Custody ("BIC") program. At September 30, 2024, the Bank had borrowing capacity through the Federal Reserve BIC program of $240.9 million. Borrowings under the BIC program are overnight advances with interest chargeable at the discount window ("primary credit") borrowing rate. At September 30, 2024, the Bank has pledged certain qualifying loans with an unpaid principal balance of $250.7 million and securities with a carrying value of $78.1 million as collateral. At September 30, 2024 and December 31, 2023, the Bank had no borrowings from the Federal Reserve BIC program and discount window. Other Borrowings At September 30, 2024 and December 31, 2023, the Bank had no outstanding borrowings from unaffiliated institutions under overnight borrowing agreements. Subordinated Debentures In 2007, the Corporation issued two $10.0 million floating rate trust preferred securities as part of a pooled offering of such securities. The interest rate on each offering was determined quarterly and floated based upon three-month London Interbank Offered Rate ("LIBOR") plus 1.55%. Effective September 15, 2023, the interest rate calculation method was revised. The interest rate is now determined quarterly, and floats based on the three-month SOFR plus a credit spread adjustment of 0.26161% plus 1.55%. This change reflects the transition from LIBOR to SOFR as the reference rate. The all-in rate was 6.76% at September 30, 2024 and 7.20% at December 31, 2023. The Corporation issued subordinated debentures to the trusts in exchange for the proceeds of the offerings, which debentures represent the sole assets of the trusts. The subordinated debentures must be redeemed no later than 2037. The Corporation may redeem the debentures, in whole or in part, at face value at any time. The Corporation has the option to defer interest payments from time to time for a period not to exceed five Subordinated Notes In June 2021, the Corporation sold $85.0 million aggregate principal amount of its fixed-to-floating rate subordinated notes to eligible purchasers in a private offering in reliance on the exemption from the registration requirements of Section 4(a)(2) of the Securities Act of 1933, as amended, and the provisions of Rule 506 of Regulation D thereunder. The notes will mature in June 2031, and initially bear interest at a fixed rate of 3.25% per annum, payable semi-annually in arrears, to, but excluding, June 15, 2026, and thereafter to, but excluding, the maturity date or earlier redemption, the interest rate will reset quarterly to an interest rate per annum equal to the then current three-month average SOFR plus 2.58%. The net proceeds from the sale were approximately $83.5 million, after deducting offering expenses. These subordinated notes were designed to qualify as Tier 2 capital under the Federal Reserve’s capital guidelines and were given an investment grade rating of BBB- by Kroll Bond Rating Agency. The unamortized debt issuance costs were $0.5 million and $0.7 million as of September 30, 2024 and December 31, 2023, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Some of the Corporation's directors, executive officers, and their related interests had transactions with the Bank in the ordinary course of business. All loan and deposit transactions were made on substantially the same terms, such as interest rates and collateral, as those prevailing at the time for comparable transactions. In the opinion of management, these transactions do not involve more than the normal risk of collectability nor do they present other unfavorable features. It is anticipated that similar transactions will be entered into in the future. Loans to principal officers, directors, and their affiliates during the three months ended September 30, 2024 were as follows: Beginning balance $ 28,295 New loans and advances 1,013 Effect of changes in composition of related parties — Repayments (612) Ending balance $ 28,696 Loans to principal officers, directors, and their affiliates during the nine months ended September 30, 2024 were as follows: Beginning balance $ 40,129 New loans and advances 1,167 Effect of changes in composition of related parties 2,860 Repayments (15,460) Ending balance $ 28,696 Deposits from directors, executive officers, and their affiliates were $12.3 million and $11.4 million at September 30, 2024 and December 31, 2023, respectively.

OFF-BALANCE SHEET COMMITMENTS A

OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES	OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES Financial Instruments with Off-Balance Sheet Risk The Corporation is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financial needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. Those instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the condensed consolidated balance sheets. The Corporation's exposure to credit loss in the event of nonperformance by the other party of the financial instrument for commitments to extend credit and standby letters of credit is represented by the contract or notional amount of those instruments. The Corporation uses the same credit policies for underwriting all loans, including these commitments and conditional obligations. As of September 30, 2024 and December 31, 2023, the Corporation did not own or trade other financial instruments with significant off-balance sheet risk including derivatives such as futures, forwards, option contracts and the like, although such instruments may be appropriate to use in the future to manage interest rate risk. See Note 12, "Derivative Instruments," for a description of interest rate derivatives entered into by the Corporation. Standby letters of credit are conditional commitments issued by the Corporation to guarantee the performance of a customer to a third party. The contract or notional amount of these instruments reflects the maximum amount of future payments that the Corporation could be required to pay under the guarantees if there were a total default by the guaranteed parties, without consideration for possible recoveries under recourse provisions or from collateral held or pledged. In addition, many of these commitments are expected to expire without being drawn upon; therefore, the total commitment amounts do not necessarily represent future cash requirements. The Corporation's maximum obligation to extend credit for loan commitments (unfunded loans and unused lines of credit) and standby letters of credit outstanding as of September 30, 2024 and December 31, 2023 were as follows: September 30, 2024 December 31, 2023 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to extended credit $ 121,344 $ 330,248 $ 111,526 $ 370,437 Unused lines of credit 23,549 837,256 11,219 789,534 Standby letters of credit 19,662 2,535 18,649 2,480 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Corporation evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Corporation upon extension of credit, is based on management’s credit evaluation of the counterparty. Collateral that is held varies but may include securities, accounts receivable, inventory, property, plant and equipment, and residential and income-producing commercial properties. Allowance for Credit Losses on Unfunded Loan Commitments The Corporation maintains an allowance for credit losses on unfunded commercial lending commitments and letters of credit to provide for the risk of loss inherent in these arrangements. The allowance is computed using a methodology similar to that used to determine the allowance for credit losses for loans receivable, modified to take into account the probability of a draw-down on the commitment. The provision for credit losses on unfunded loan commitments is included in the provision for credit losses on the Corporation's condensed consolidated statements of income. The allowance for unfunded commitments is included in other liabilities in the condensed consolidated balance sheets. Note 4, "Loans Receivable and Allowance for Credit Losses," in the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to the loan portfolio of the Corporation. The following table presents activity in the allowance for credit losses on unfunded loan commitments for the three and nine months ended September 30, 2024 and 2023, respectively: Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Beginning balance $ 822 $ 718 $ 759 $ 603 Provision for credit losses on unfunded loan commitments (1) 49 33 112 148 Ending balance $ 871 $ 751 $ 871 $ 751 (1) Excludes provision for credit losses related to the loan portfolio. Investments in Small Business Investment Corporation and Community Development Entities The Corporation makes investments in limited partnerships, including certain small business investment corporations and community development entities. Capital contributions for investments in small business companies ("SBIC") and community development entities ("CDE"), reported in FHLB and other restricted stock holdings and investments on the condensed consolidated balance sheet, as of September 30, 2024 and December 31, 2023 were $22.9 million and $21.7 million, respectively. Unfunded capital commitments in investments in SBICs and CDEs totaled $8.6 million and $6.8 million as of September 30, 2024 and December 31, 2023, respectively. These investments are accounted for under the equity method of accounting. Investments in Qualified Affordable Housing Project Investments The carrying value of investments in the low income housing partnerships, reported in FHLB and other restricted stock holdings and investments on the condensed consolidated balance sheet, as of September 30, 2024 and December 31, 2023 were $7.4 million and $3.8 million, respectively. The related amortization for the three and nine months ended September 30, 2024 was $178 thousand and $533 thousand, respectively, and for the three and nine months ended September 30, 2023 were $185 thousand and $558 thousand, respectively. Unfunded commitments, reported in accrued interest payable and other liabilities on the condensed consolidated balance sheets, as of September 30, 2024 and December 31, 2023 were $3.7 million and $796 thousand, respectively. Investments in Federal and State Rehabilitation/Historic Tax Credit From time to time, the Corporation invests in certain limited partnerships that were formed to provide certain federal and state rehabilitation/historic tax credits. The carrying value of these investments, reported in FHLB and other restricted stock holdings and investments on the condensed consolidated balance sheet, as of September 30, 2024 and December 31, 2023 were $4.1 million and zero, respectively. The investments do not have any related amortization for the three and nine months ended September 30, 2024 and 2023, respectively. Unfunded commitments, reported in accrued interest payable and other liabilities on the condensed consolidated balance sheets, as of September 30, 2024 and December 31, 2023 were $3.2 million and zero, respectively. Litigation The Corporation is subject to claims and lawsuits that arise primarily in the ordinary course of business. It is the opinion of management the disposition or ultimate resolution of such claims and lawsuits will not have a material adverse effect on the consolidated financial position, results of operations and cash flows of the Corporation.

STOCK COMPENSATION

STOCK COMPENSATION	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK COMPENSATION	STOCK COMPENSATION The Corporation has a stock incentive plan, which is administered by a committee of the Board of Directors and which permits the Corporation to provide various types of stock-based compensation to its key employees, directors, and/or consultants, including time-based and performance-based shares of restricted stock. The Corporation previously maintained the CNB Financial Corporation 2009 Stock Incentive Plan, which terminated in accordance with its terms on February 10, 2019, and currently maintains the CNB Financial Corporation 2019 Omnibus Incentive Plan (the "2019 Stock Incentive Plan"), which was approved by the Corporation’s shareholders and became effective on April 16, 2019. The 2019 Stock Incentive Plan provides for up to 507,671 shares of common stock to be awarded in the form of nonqualified options or restricted stock. For key employees, the vesting of time-based restricted stock is one-third, one-fourth, or one-fifth of the granted restricted shares per year, beginning one year after the grant date, with 100% vesting on the third, fourth or fifth anniversary of the grant date, respectively. Stock compensation received by non-employee directors vests immediately. At September 30, 2024, there was no unrecognized compensation cost related to stock-based compensation awarded under this plan and, except for the time-based and performance-based restricted stock awards disclosed below and in previous filings, no other stock-based compensation was granted during the three and nine months ended September 30, 2024 and 2023. Compensation expense for the restricted stock awards is recognized over the requisite service period based on the fair value of the shares at the date of grant on a straight-line basis. Non-vested restricted stock awards are recorded as a reduction of additional paid-in-capital in shareholders’ equity until earned. Compensation expense resulting from time-based, performance-based and director restricted stock awards was $471 thousand and $1.8 million for the three and nine months ended September 30, 2024, respectively, and $350 thousand and $1.3 million for the three and nine months ended September 30, 2023, respectively. The total income tax benefit related to the recognized compensation cost of vested restricted stock awards was $99 thousand and $386 thousand for the three and nine months ended September 30, 2024, respectively, and $74 thousand and $275 thousand for the three and nine months ended September 30, 2023, respectively. A summary of changes in time-based unvested restricted stock awards for the three months ended September 30, 2024 follows: Shares Per Share Weighted Average Grant Date Fair Value Unvested at beginning of period 190,038 $ 22.42 Granted — — Forfeited (3,345) 22.61 Vested (1,362) 24.02 Unvested at end of period 185,331 $ 22.41 A summary of changes in time-based unvested restricted stock awards for the nine months ended September 30, 2024 follows: Shares Per Share Weighted Average Grant Date Fair Value Unvested at beginning of period 124,934 $ 24.09 Granted 112,828 21.26 Forfeited (8,306) 22.73 Vested (44,125) 24.16 Unvested at end of period 185,331 $ 22.41 The above table excludes 18,029 shares in restricted stock awards that were granted to the Corporation's Board of Directors at a weighted average fair value of $21.35 and immediately vested. As of September 30, 2024 and December 31, 2023, there was $3.2 million and $2.1 million, respectively, of total unrecognized compensation cost related to non-vested shares granted under the 2019 Stock Incentive Plan. The fair value of shares vested was $33 thousand and $1.4 million during the three and nine months ended September 30, 2024, respectively, and $25 thousand and $963 thousand during the three and nine months ended September 30, 2023, respectively. In addition to the time-based restricted stock disclosed above, the Corporation’s Board of Directors grants performance-based restricted stock awards ("PBRSAs") to key employees. The number of PBRSAs will depend on certain performance conditions earned over a three year period and are also subject to service-based vesting. In 2024, awards with a maximum of 29,992 shares in aggregate were granted to key employees. In 2023, awards with a maximum of 23,124 shares in aggregate were granted to key employees. In 2022, awards with a maximum of 13,761 shares in aggregate were granted to key employees. In 2023, the 2021 PBRSAs were fully earned and in 2024, 9,667 shares were fully distributed. The fair value of the shares distributed in 2024 was $206 thousand.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the applicable period, excluding outstanding participating securities. Diluted earnings per common share is computed using the weighted average number of common shares determined for the basic computation plus the dilutive effect of potential common shares issuable under certain stock compensation plans. For the three and nine months ended September 30, 2024 and 2023, there were no outstanding stock options to include in the diluted earnings per common share calculations. Unvested share-based payment awards that contain nonforfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and are included in the computation of earnings per common share pursuant to the two-class method. The Corporation has determined that its outstanding non-vested time-based restricted stock awards are participating securities. The computation of basic and diluted earnings per common share is shown below: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Basic earnings per common share computation: Net income per condensed consolidated statements of income $ 12,878 $ 12,651 $ 36,285 $ 40,817 Net earnings allocated to participating securities (101) (70) (291) (222) Net earnings allocated to common stock $ 12,777 $ 12,581 $ 35,994 $ 40,595 Distributed earnings allocated to common stock $ 3,746 $ 3,645 $ 11,036 $ 10,969 Undistributed earnings allocated to common stock 9,031 8,936 24,958 29,626 Net earnings allocated to common stock $ 12,777 $ 12,581 $ 35,994 $ 40,595 Weighted average common shares outstanding, including shares considered participating securities 20,997 20,969 20,994 21,048 Less: Average participating securities (155) (109) (162) (109) Weighted average shares 20,842 20,860 20,832 20,939 Basic earnings per common share $ 0.61 $ 0.60 $ 1.73 $ 1.94 Diluted earnings per common share computation: Net earnings allocated to common stock $ 12,777 $ 12,581 $ 35,994 $ 40,595 Weighted average common shares outstanding for basic earnings per common share 20,842 20,860 20,832 20,939 Add: Dilutive effect of stock compensation 70 40 64 40 Weighted average shares and dilutive potential common shares 20,912 20,900 20,896 20,979 Diluted earnings per common share $ 0.61 $ 0.60 $ 1.72 $ 1.94

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS On September 7, 2018, the Corporation executed an interest rate swap agreement with a 5-year term and an effective date of September 15, 2018 in order to hedge cash flows associated with $10.0 million of a subordinated trust preferred security that was issued by the Corporation during 2007 and elected cash flow hedge accounting for the agreement. The Corporation’s objective in using this derivative is to add stability to interest expense and to manage its exposure to interest rate risk. The interest rate swap involves the receipt of variable-rate amounts in exchange for fixed-rate payments from September 15, 2018 to September 15, 2023 without the exchange of the underlying notional amount. The swap expired on September 15, 2023 and was not renewed. As of September 30, 2024 and December 31, 2023, no derivatives were designated as fair value hedges or hedges of net investments in foreign operations. Additionally, the Corporation does not use derivatives for trading or speculative purposes and currently does not have any derivatives that are not designated as hedges. The following tables provide information about the amounts and locations of activity related to the interest rate swaps designated as cash flow hedges within the Corporation’s condensed consolidated statements of income for the three and nine months ended September 30, 2024 and 2023: For the Three Months (a) (b) (c) (d) (e) Interest rate contracts $ — Interest expense – $ — Other $ — For the Nine Months (a) (b) (c) (d) (e) Interest rate contracts $ — Interest expense – $ — Other $ — For the Three Months (a) (b) (c) (d) (e) Interest rate contracts $ (51) Interest expense – $ (55) Other $ — For the Nine Months (a) (b) (c) (d) (e) Interest rate contracts $ (119) Interest expense – $ (151) Other $ — (a) Amount of Gain or (Loss) Recognized in Other Comprehensive Loss on Derivative (Effective Portion), net of tax (b) Location of Gain or (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) (c) Amount of Gain or (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) (d) Location of Gain or (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing) (e) Amount of Gain or (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing) Derivatives on Behalf of Customers The Corporation entered into certain interest rate swap contracts that are not designated as hedging instruments. These derivative contracts relate to transactions in which the Corporation enters into an interest rate swap with a customer while at the same time entering into an offsetting interest rate swap with another financial institution. In connection with each swap transaction, the Corporation agrees to pay interest to the customer on a notional amount at a variable interest rate and receive interest from the customer on a similar notional amount at a fixed interest rate. Concurrently, the Corporation agrees to pay another financial institution the same fixed interest rate on the same notional amount and receive the same variable interest rate on the same notional amount. The transaction allows the Corporation’s customers to effectively convert a variable rate loan to a fixed rate. Because the Corporation acts as an intermediary for its customer, changes in the fair value of the underlying derivative contracts offset each other and do not impact the Corporation’s results of operations. The Corporation pledged cash collateral to another financial institution with a balance of $1.6 million as of September 30, 2024 and $173 thousand as of December 31, 2023. This balance is included in cash and cash equivalents due from banks on the condensed consolidated balance sheets. The Corporation may require its customers to post cash or securities as collateral on its program of back-to-back swaps depending upon the specific facts and circumstances surrounding each loan and individual swap. In addition, certain language is included in the International Swaps and Derivatives Association agreement and loan documents where, in default situations, the Corporation is permitted to access collateral supporting the loan relationship to recover any losses suffered on the derivative asset or liability. The Corporation may be required to post additional collateral to swap counterparties in the future in proportion to potential increases in unrealized loss positions. Effective on September 30, 2023 the Corporation amended all of the back-to-back swap contracts to reference the 1-month SOFR plus a credit spread adjustment of 11.448 basis points "Fallback SOFR." The following table provides information about the amounts and locations of activity related to the back-to-back interest rate swaps within the Corporation’s condensed consolidated balance sheet as of September 30, 2024 and December 31, 2023: Fair Value Notional Asset Liability September 30, 2024 $ 65,748 $ 1,558 (a) $ 1,558 (b) December 31, 2023 $ 21,302 $ 1,013 (a) $ 1,013 (b) (a) Reported in accrued interest receivable and other assets within the condensed consolidated balance sheets (b) Reported in accrued interest payable and other liabilities within the condensed consolidated balance sheets Risk Participation Agreements The Corporation’s existing credit derivatives result from participation in or out of interest rate swaps provided by or to external lenders as part of loan participation arrangements, therefore, are not used to manage interest rate risk in the Corporation’s assets or liabilities. Derivatives not designated as hedges are not speculative and result from a service the Corporation provides to certain lenders which participate in loans. The Corporation entered into Risk Participation Agreement ("RPA") swaps with other financial institutions related to loans in which the Corporation is a participant in. The RPA provides credit protection to the financial institution should the borrower fail to perform on its interest rate derivative contract with the financial institution. The notional amount of this contingent agreement is $21.4 million as of September 30, 2024 and $21.7 million as of December 31, 2023. The Corporation entered into RPA swaps with other financial institutions related to loans in which the Corporation is a participant out. The RPA provides credit protection to the Corporation should the borrower fail to perform on its interest rate derivative contract with the financial institution. The notional amount of this contingent agreement is $25.5 million as of September 30, 2024 and zero as of December 31, 2023. The fair value of the RPAs swaps was $25 thousand and $49 thousand as of September 30, 2024 and December 31, 2023, respectively, and is reported in accrued interest payable and other liabilities within the condensed consolidated balance sheets.

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE Fair Value Measurement Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The following three levels of inputs are used to measure fair value: 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 Corporation used the following methods and significant assumptions to estimate fair value: Investment Securitie s: The fair values for investment securities are determined by quoted market prices, if available (Level 1). For securities where quoted prices are not available, fair values are calculated based on market prices of similar securities (Level 2), using matrix pricing. Matrix pricing is a mathematical technique commonly used to price debt securities that are not actively traded, values 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). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3). Loans Held for Sale : Loans held for sale are carried at the lower of cost or fair value, which is evaluated on a loan-level basis. The fair value of loans held for sale is determined using quoted prices for similar assets, adjusted for specific attributes of that loan or other observable market data, such as outstanding commitments from third party investors (Level 2). Derivatives : The fair values of derivatives are based on valuation models using observable market data as of the measurement date (Level 2). The Corporation's derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices, and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The majority of market inputs are actively quoted and can be validated through external sources, including brokers, market transactions, and third-party pricing services. Individually Evaluated Loans : The fair value of individually evaluated loans with specific allocations of the allowance for credit losses is generally based on recent real estate appraisals prepared by third-parties. 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. Management also adjusts appraised values based on the length of time that has passed since the appraisal date and other factors. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Non-real estate collateral may be valued using an appraisal, net book value per the borrower's financial statements, or aging reports, adjusted or discounted based on management's historical knowledge, changes in market conditions from the time of the valuation, and management's expertise and knowledge of the client and client's business, resulting in a Level 3 fair value classification. Individually evaluated loans are evaluated on a quarterly basis for additional impairment and adjusted in accordance with the allowance policy. Assets and liabilities measured at fair value on a recurring basis are as follows at September 30, 2024 and December 31, 2023: Fair Value Measurements at September 30, 2024 Using: Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Description Total (Level 1) (Level 2) (Level 3) Assets: Securities Available-For-Sale: U.S. Government sponsored entities $ 13,087 $ 13,087 $ — $ — States and political subdivisions 94,127 — 94,127 — Residential and multi-family mortgage 223,951 — 223,951 — Corporate notes and bonds 38,326 — 38,326 — Pooled SBA 9,474 — 9,474 — Total Securities Available-For-Sale $ 378,965 $ 13,087 $ 365,878 $ — Interest Rate swaps $ 1,558 $ — $ 1,558 $ — Equity Securities: Corporate equity securities $ 6,473 $ 6,473 $ — $ — Mutual funds 1,983 1,983 — — Money market funds 303 303 — — Corporate notes 1,630 — 1,630 — Total Equity Securities $ 10,389 $ 8,759 $ 1,630 $ — Liabilities: Interest Rate Swaps $ (1,558) $ — $ (1,558) $ — Fair Value Measurements at December 31, 2023 Using: Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Description Total (Level 1) (Level 2) (Level 3) Assets: Securities Available-For-Sale: U.S. Government sponsored entities $ 4,988 $ 4,988 $ — $ — States and political subdivisions 91,809 — 91,809 — Residential and multi-family mortgage 191,519 — 191,519 — Corporate notes and bonds 43,139 — 43,139 — Pooled SBA 10,500 — 10,500 — Total Securities Available-For-Sale $ 341,955 $ 4,988 $ 336,967 $ — Interest Rate swaps $ 1,013 $ — $ 1,013 $ — Equity Securities: Corporate equity securities $ 5,341 $ 5,341 $ — $ — Mutual funds 2,223 2,223 — — Money market funds 1,103 1,103 — — Corporate notes 634 — 634 — Total Equity Securities $ 9,301 $ 8,667 $ 634 $ — Liabilities: Interest Rate Swaps $ (1,013) $ — $ (1,013) $ — Assets and liabilities measured at fair value on a non-recurring basis are as follows at September 30, 2024 and December 31, 2023: Fair Value Measurements at September 30, 2024 Using Description Total Quoted Prices in Significant Other Significant Assets: Collateral-dependent loans receivable: Farmland $ 391 $ — $ — $ 391 Owner-occupied, nonfarm nonresidential properties 3,455 — — 3,455 Commercial and industrial 2,118 — — 2,118 Other construction loans and all land development loans and other land loans 1,203 — — 1,203 Multifamily (5 or more) residential properties 268 — — 268 Non-owner occupied, nonfarm nonresidential 6,274 — — 6,274 Home equity lines of credit 286 — — 286 Residential Mortgages secured by first liens 810 — — 810 Fair Value Measurements at December 31, 2023 Using Description Total Quoted Prices in Significant Other Significant Assets: Collateral-dependent loans receivable: Farmland $ 736 $ — $ — $ 736 Owner-occupied, nonfarm nonresidential properties 5,589 — — 5,589 Commercial and industrial 7,425 — — 7,425 Other construction loans and all land development loans and other land loans 1,299 — — 1,299 Multifamily (5 or more) residential properties 305 — — 305 Non-owner occupied, nonfarm nonresidential 7,216 — — 7,216 Home equity lines of credit 308 — — 308 Residential mortgages secured by first liens 871 — — 871 A loan is considered to be a collateral dependent loan when, based on current information and events, the Corporation expects repayment of the financial assets to be provided substantially through the operation or sale of the collateral and the Corporation has determined that the borrower is experiencing financial difficulty as of the measurement date. The allowance for credit losses is measured by estimating the fair value of the loan based on the present value of expected cash flows, the market price of the loan, or the underlying fair value of the loan’s collateral. For real estate loans, fair value of the loan’s collateral is determined by third-party appraisals, which are then adjusted for the estimated selling and closing costs related to liquidation of the collateral. For this asset class, the actual valuation methods (income, sales comparable, or cost) vary based on the status of the project or property. For example, land is generally based on the sales comparable method while construction is based on the income and/or sales comparable methods. The unobservable inputs may vary depending on the individual assets with no one of the three methods being the predominant approach. The Corporation reviews the third-party appraisal for appropriateness and may adjust the value downward to consider selling and closing costs. For non-real estate loans, fair value of the loan’s collateral may be determined using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business. The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at September 30, 2024: Fair Valuation Unobservable Inputs Range Collateral-dependent loans receivable: Farmland $ 391 Valuation of third party appraisal on underlying collateral Loss severity rates 35% (35%) Owner-occupied, nonfarm nonresidential properties 3,455 Valuation of third party appraisal on underlying collateral Loss severity rates 32%-42% (39%) Commercial and industrial 2,118 Valuation of third party appraisal on underlying collateral Loss severity rates 10%-65% (26%) Other construction loans and all land development loans and other land loans 1,203 Valuation of third party appraisal on underlying collateral Loss severity rates 36% (36%) Multifamily (5 or more) residential properties 268 Valuation of third party appraisal on underlying collateral Loss severity rates 34% (34%) Non-owner occupied, nonfarm nonresidential 6,274 Valuation of third party appraisal on underlying collateral Loss severity rates 0%-87% (56%) Home equity lines of credit 286 Valuation of third party appraisal on underlying collateral Loss severity rates 21%-23% (21%) Residential Mortgages secured by first liens 810 Valuation of third party appraisal on underlying collateral Loss severity rates 23%-48% (37%) The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2023: Fair Valuation Unobservable Inputs Range Collateral-dependent loans receivable: Farmland $ 736 Valuation of third party appraisal on underlying collateral Loss severity rates 29%-31% (30%) Owner-occupied, nonfarm nonresidential properties 5,589 Valuation of third party appraisal on underlying collateral Loss severity rates 9%-100% (14%) Commercial and industrial 7,425 Valuation of third party appraisal on underlying collateral Loss severity rates 8%-75% (31%) Other construction loans and all land development loans and other land loans 1,299 Valuation of third party appraisal on underlying collateral Loss severity rates 32% (32%) Multifamily (5 or more) residential properties 305 Valuation of third party appraisal on underlying collateral Loss severity rates 28% (28%) Non-owner occupied, nonfarm nonresidential 7,216 Valuation of third party appraisal on underlying collateral Loss severity rates 32%-48% (43%) Home equity lines of credit 308 Valuation of third party appraisal on underlying collateral Loss severity rates 15%-17% (15%) Residential mortgages secured by first liens 871 Valuation of third party appraisal on underlying collateral Loss severity rates 17%-42% (31%) Fair Value of Financial Instruments The following table presents the carrying amount and fair value of financial instruments at September 30, 2024: Carrying Fair Value Measurement Using: Total Amount Level 1 Level 2 Level 3 Fair Value ASSETS Cash and cash equivalents $ 360,909 $ 360,909 $ — $ — $ 360,909 Debt securities available-for-sale 378,965 13,087 365,878 — 378,965 Debt securities held-to-maturity 328,152 81,601 227,324 — 308,925 Equity securities 10,389 8,759 1,630 — 10,389 Loans held for sale 768 — 771 — 771 Net loans receivable 4,545,264 — — 4,449,829 4,449,829 FHLB and other restricted stock holdings and investments 40,937 n/a n/a n/a n/a Interest rate swaps 1,558 — 1,558 — 1,558 Accrued interest receivable 24,804 366 2,412 22,026 24,804 LIABILITIES Deposits $ (5,216,949) $ (4,563,117) $ (651,225) $ — $ (5,214,342) Subordinated notes and debentures (105,115) — (128,071) — (128,071) Interest rate swaps (1,558) — (1,558) — (1,558) Accrued interest payable (5,600) — (5,600) — (5,600) The following table presents the carrying amount and fair value of financial instruments at December 31, 2023: Carrying Fair Value Measurement Using: Total Amount Level 1 Level 2 Level 3 Fair Value ASSETS Cash and cash equivalents $ 222,046 $ 222,046 $ — $ — $ 222,046 Debt securities available-for-sale 341,955 4,988 336,967 — 341,955 Debt securities held-to-maturity 388,968 104,141 256,429 — 360,570 Equity securities 9,301 8,667 634 — 9,301 Loans held for sale 675 — 677 — 677 Net loans receivable 4,422,644 — — 4,323,476 4,323,476 FHLB and other restricted stock holdings and investments 30,011 n/a n/a n/a n/a Interest rate swaps 1,013 — 1,013 — 1,013 Accrued interest receivable 24,318 410 2,319 21,589 24,318 LIABILITIES Deposits $ (4,998,750) $ (4,492,256) $ (508,181) $ — $ (5,000,437) Subordinated notes and debentures (104,887) — (134,298) — (134,298) Interest rate swaps (1,013) — (1,013) — (1,013) Accrued interest payable (3,550) — (3,550) — (3,550) While estimates of fair value are based on management’s judgment of the most appropriate factors as of the balance sheet dates, there is no assurance that the estimated fair values would have been realized if the assets had been disposed of or the liabilities settled at that date, since market values may differ depending on various circumstances. The estimated fair values would also not apply to subsequent dates. The fair value of other equity interests is based on the net asset values provided by the underlying investment partnership. ASU 2015-7 removes the requirement to categorize within the fair value hierarchy all investments measured using the net asset value per share practical expedient and related disclosures. In addition, other assets and liabilities that are not financial instruments, such as premises and equipment, are not included in the disclosures. Also, non-financial assets such as, among other things, the estimated earnings power of core deposits, the earnings potential of trust accounts, the trained workforce, and customer goodwill, which typically are not recognized on the balance sheet, may have value but are not included in the fair value disclosures.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
NET INCOME	$ 13,954	$ 13,727	$ 39,511	$ 44,043

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 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

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND DISCLOSURE RULES (Policies)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (the "SEC") and in compliance with U.S. generally accepted accounting principles ("GAAP"). Because this report is based on an interim period, certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with GAAP have been condensed or omitted.
Use of Estimates	Use of Estimates To prepare financial statements in conformity with GAAP, management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the condensed consolidated financial statements and the disclosures provided and future results could differ.
Operating Segments	Operating Segments While the Corporation's Chief Operating Decision Maker ("CODM") monitors the revenue streams of the various products and services, operations are managed and financial performance is evaluated on a Corporation-wide basis, and operating divisions are aggregated into one as operating results for all segments are similar. Accordingly, all of the financial services operations are considered by management to be aggregated in one reportable operating segment.
Goodwill Assessment	Goodwill Assessment The Corporation's policy is to test goodwill for impairment annually on November 30 or on an interim basis if an event triggering impairment may have occurred. Management evaluated current conditions and concluded there have been no significant changes in the economic environment or future projections since the annual goodwill impairment test performed as of November 30, 2023 and therefore, believes that there is no impairment as of September 30, 2024. Management will continue to evaluate the economic conditions at future reporting periods for applicable changes.
Accounting Standards Adopted and Accounting Pronouncements Pending Adoption	Accounting Standards Adopted in 2023 In October 2021, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2021-08, "Business Combinations (Topic 805), Accounting for Contract Assets and Contract Liabilities from Contracts with Customers." This ASU requires that an acquirer recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606, "Revenue from Contracts with Customers." ASU 2021-08 was effective for the Corporation on January 1, 2023 and did not have a material impact on its condensed consolidated financial statements and related disclosures. In March 2022, the FASB issued ASU 2022-01, "Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method." Under prior guidance, entities can apply the last-of-layer hedging method to hedge the exposure of a closed portfolio of prepayable financial assets to fair value changes due to changes in interest rates for a portion of the portfolio that is not expected to be affected by prepayments, defaults, and other events affecting the timing and amount of cash flows. ASU 2022-01 expands the last-of-layer method, which permits only one hedge layer, to allow multiple hedged layers of a single closed portfolio. To reflect that expansion, the last-of-layer method is renamed the portfolio layer method. ASU 2022-01 also (i) expands the scope of the portfolio layer method to include non-prepayable financial assets, (ii) specifies eligible hedging instruments in a single-layer hedge, (iii) provides additional guidance on the accounting for and disclosure of hedge basis adjustments under the portfolio layer method and (iv) specifies how hedge basis adjustments should be considered when determining credit losses for the assets included in the closed portfolio. ASU 2022-01 was effective for the Corporation on January 1, 2023 and did not have a material impact on its condensed consolidated financial statements and related disclosures. In March 2022, the FASB issued ASU 2022-02, "Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures." This ASU eliminates the separate recognition and measurement guidance for Troubled Debt Restructurings ("TDRs") by creditors. The elimination of the TDRs guidance may be adopted prospectively for loan modifications after adoption or on a modified retrospective basis, which would also apply to loans previously modified, resulting in a cumulative effect adjustment to retained earnings in the period of adoption for changes in the allowance for credit losses. ASU 2022-02 was effective for the Corporation on January 1, 2023 and did not have a material impact on its condensed consolidated financial statements and related disclosures. In July 2023, FASB issued ASU 2023-03, "Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 Emerging Issues Task Force ("EITF") Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock." This ASU amends the FASB Accounting Standards Codification for SEC updates pursuant to SEC Staff Accounting Bulletin No. 120; SEC Staff Announcement at the March 24, 2022 EITF Meeting; and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock. The updates were effective immediately. These updates did not have a material impact on the Corporation's condensed consolidated financial statements and related disclosures. Accounting Standards Adopted in 2024 In June 2022, FASB issued ASU 2022-03, "Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions." In this ASU, a contractual restriction on the sale of an equity security is not considered in measuring the security's fair value. The ASU also requires certain disclosures for equity securities that are subject to contractual restrictions. This guidance was effective for the Corporation on January 1, 2024. These updates did not have a material impact on the Corporation's condensed consolidated financial statements and related disclosures. In March 2023, FASB issued ASU 2023-01, "Leases (Topic 842): Common Control Arrangements." This ASU requires the Corporation to amortize leasehold improvements associated with common control leases over the useful life to the common control group. This guidance is effective for the Corporation on January 1, 2024. These updates did not have a material impact on the Corporation's condensed consolidated financial statements and related disclosures. In March 2023, FASB issued ASU 2023-02, "Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method." In this ASU, these amendments allow the Corporation to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. This guidance is effective for the Corporation on January 1, 2024. These updates did not have a material impact on the Corporation's condensed consolidated financial statements and related disclosures. Accounting Pronouncements Pending Adoption In August 2023, FASB issued ASU 2023-05, "Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement." ASU 2023-05 requires certain joint ventures to apply a new basis of accounting upon formation by recognizing and initially measuring most of their assets and liabilities at fair value. The objectives of the amendments are to provide decision-useful information to investors and other allocators of capital in a joint venture’s financial statements and also to reduce diversity in practice. ASU 2023-05 should be applied prospectively and is effective for all newly formed joint venture entities with a formation date on or after January 1, 2025. Early adoption is permitted, and joint ventures formed prior to the adoption date may elect to apply the new guidance retrospectively back to their original formation date. The Corporation is evaluating the effect that ASU 2023-05 will have on its condensed consolidated financial statements and related disclosures. In October 2023, FASB issued ASU 2023-06, "Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative." The ASU amends the ASC to incorporate certain disclosure requirements from SEC Release No. 33-10532, "Disclosure Update and Simplification" that was issued in 2018. The effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The Corporation is evaluating the effect that ASU 2023-06 will have on its condensed consolidated financial statements and related disclosures. In November 2023, FASB issued ASU 2023-07, "Improvements to Reportable Segment Disclosures (Topic 280)." This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the CODM and included within each reported measure of a segment's profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Adoption of the ASU should be applied retrospectively to all prior periods presented in the financial statements. Early adoption is also permitted. The Corporation is evaluating the effect that ASU 2023-07 will have on its condensed consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, "Improvements to Income Tax Disclosures (Topic 740)." The ASU requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The ASU is effective on a prospective basis for annual periods beginning after December 15, 2024. Early adoption is also permitted for annual financial statements that have not yet been issued or made available for issuance. The Corporation is evaluating the effect that ASU 2023-09 will have on its condensed consolidated financial statements and related disclosures. In March 2024, the FASB issued ASU 2024-01, "Compensation - Stock Compensation (Topic 718)." The ASU adds an illustrative example to demonstrate how an entity should apply the scope guidance in paragraph 718-10-15-3 to determine whether profits interest and similar awards ("profits interest awards") should be accounted for in accordance with Topic 718, Compensation—Stock Compensation. The amendment in this ASU should be applied either (1) retrospectively to all prior periods presented in the financial statements or (2) prospectively to profits interest and similar awards granted or modified on or after the date at which the entity first applies the amendments. If the amendments are applied retrospectively, an entity is required to provide the disclosures in paragraphs 250-10-50-1 through 50-3 in the period of adoption. If the amendment is applied prospectively, an entity is required to disclose the nature of and reason for the change in accounting principle. The ASU is effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early adoption is also permitted for 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 should adopt the amendment as of the beginning of the annual period that includes that interim period. The Corporation is evaluating the effect that ASU 2024-01 will have on its condensed consolidated financial statements and related disclosures. In March 2024, the FASB issued ASU 2024-02, "Codification Improvements—Amendments to Remove References to the Concepts Statements." The ASU contains amendments to the FASB Accounting Standards Codification that remove references to various Concepts Statements. In most instances, the references are extraneous and not required to understand or apply the guidance. In other instances, the references were used in prior Concept Statements to provide guidance in certain topical areas. The amendment in this ASU should be applied using one of the following transition methods: (1) prospectively to all new transactions recognized on or after the date that the entity first applies the amendments; or (2) retrospectively to the beginning of the earliest comparative period presented in which the amendments were first applied. An entity should adjust the opening balance of retained earnings (or other appropriate components of equity or net assets in the statement of financial position) as of the beginning of the earliest comparative period presented. The ASU is effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early application of the amendment is permitted for any fiscal year or interim period for which financial statements have not yet been issued, or made available for issuance. If an entity adopts the amendment in an interim period, it must adopt the amendment as of the beginning of the fiscal year that includes that interim period. The Corporation is evaluating the effect that ASU 2024-02 will have on its condensed consolidated financial statements and related disclosures. In November 2024, the FASB issued ASU 2024-03, "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures." The ASU requires disclosure, in the notes to 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 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 the 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 ASU is effective for annual periods beginning after December 15, 2026, and interim report periods beginning after December 15, 2027. Early application of the amendment is permitted. The ASU should be applied either (1) prospectively to financial statements issued for reporting periods after the effective date of this ASU or (2) retrospectively to any or all prior periods presented in the financial statements. The Corporation is evaluating the effect that ASU 2024-03 will have on its condensed consolidated financial statements and related disclosures. SEC Disclosure Rules In March 2024, the SEC adopted its final rule under SEC Release no. 33-11275, "The Enhancement and Standardization of Climate-Related Disclosures for Investors ." In April 2024, the SEC stayed the final climate rule pending the completion of judicial review of an Eighth Circuit challenge seeking to vacate the rule. This rule would require registrants to disclose certain climate-related information in registration statements and annual reports. The disclosure requirements would apply to the Corporation’s fiscal year beginning January 1, 2026. The Corporation is currently evaluating the final rule to determine its impact on the Corporation’s disclosures.

SECURITIES (Tables)

SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of Securities Available for Sale	Debt securities available-for-sale ("AFS") at September 30, 2024 and December 31, 2023 were as follows: September 30, 2024 Amortized Unrealized Allowance For Fair Cost Gains Losses Credit Losses Value U.S. Government sponsored entities $ 13,055 $ 35 $ (3) $ — $ 13,087 State & political subdivisions 104,685 63 (10,621) — 94,127 Residential & multi-family mortgage 251,733 289 (28,071) — 223,951 Corporate notes & bonds 42,684 71 (4,429) — 38,326 Pooled SBA 10,065 2 (593) — 9,474 Total $ 422,222 $ 460 $ (43,717) $ — $ 378,965 December 31, 2023 Amortized Unrealized Allowance For Fair Cost Gains Losses Credit Losses Value U.S. Government sponsored entities $ 5,024 $ — $ (36) $ — $ 4,988 State & political subdivisions 105,102 22 (13,315) — 91,809 Residential & multi-family mortgage 225,871 1 (34,353) — 191,519 Corporate notes & bonds 48,459 13 (5,333) — 43,139 Pooled SBA 11,347 — (847) — 10,500 Total $ 395,803 $ 36 $ (53,884) $ — $ 341,955 Information pertaining to security sales on AFS securities is as follows: Proceeds Gross Gross Three months ended September 30, 2024 $ 46 $ — $ (9) Three months ended September 30, 2023 — — — Nine months ended September 30, 2024 46 — (9) Nine months ended September 30, 2023 13,151 52 —
Schedule of Debt Securities Held-to-maturities	Debt securities held-to-maturity ("HTM") at September 30, 2024 and December 31, 2023 were as follows: September 30, 2024 Amortized Unrealized Allowance For Fair Cost Gains Losses Credit Losses Value U.S. Government sponsored entities $ 249,415 $ — $ (11,564) $ — $ 237,851 Residential & multi-family mortgage 78,737 — (7,663) — 71,074 Total $ 328,152 $ — $ (19,227) $ — $ 308,925 December 31, 2023 Amortized Unrealized Allowance For Fair Cost Gains Losses Credit Losses Value U.S. Government sponsored entities $ 302,945 $ — $ (19,038) $ — $ 283,907 Residential & multi-family mortgage 86,023 — (9,360) — 76,663 Total $ 388,968 $ — $ (28,398) $ — $ 360,570 HTM debt securities with unrealized losses at September 30, 2024 and December 31, 2023, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: September 30, 2024 Less than 12 Months 12 Months or More Total Description of Securities Fair Unrealized Fair Unrealized Fair Unrealized U.S. Government sponsored entities $ — $ — $ 237,851 $ (11,564) $ 237,851 $ (11,564) Residential & multi-family mortgage — — 71,074 (7,663) 71,074 (7,663) $ — $ — $ 308,925 $ (19,227) $ 308,925 $ (19,227) December 31, 2023 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized U.S. Government sponsored entities $ — $ — $ 283,907 $ (19,038) $ 283,907 $ (19,038) Residential & multi-family mortgage — — 76,663 (9,360) 76,663 (9,360) $ — $ — $ 360,570 $ (28,398) $ 360,570 $ (28,398)
Schedule of Maturity Distribution of Debt Securities at Amortized Cost and Fair Value	The table below illustrates the maturity distribution of debt securities at amortized cost and fair value as of September 30, 2024: Available-for-sale Held-to-maturity Amortized Fair Amortized Fair 1 year or less $ 22,739 $ 22,701 $ 67,188 $ 66,236 1 year – 5 years 45,428 43,236 158,174 150,325 5 years – 10 years 70,849 62,761 24,053 21,290 After 10 years 21,408 16,842 — — 160,424 145,540 249,415 237,851 Residential & multi-family mortgage 251,733 223,951 78,737 71,074 Pooled SBA 10,065 9,474 — — Total debt securities $ 422,222 $ 378,965 $ 328,152 $ 308,925
Schedule of Available-for-sale Securities with Unrealized Loss Position	AFS debt securities with unrealized losses at September 30, 2024 and December 31, 2023, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: September 30, 2024 Less than 12 Months 12 Months or More Total Description of Securities Fair Unrealized Fair Unrealized Fair Unrealized U.S. Government sponsored entities $ 799 $ — $ 721 $ (3) $ 1,520 $ (3) State & political subdivisions — — 83,453 (10,621) 83,453 (10,621) Residential & multi-family mortgage 7,708 (19) 170,336 (28,052) 178,044 (28,071) Corporate notes and bonds 997 (3) 36,585 (4,426) 37,582 (4,429) Pooled SBA — — 9,010 (593) 9,010 (593) $ 9,504 $ (22) $ 300,105 $ (43,695) $ 309,609 $ (43,717) December 31, 2023 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized U.S. Government sponsored entities $ 2,487 $ (1) $ 1,956 $ (35) $ 4,443 $ (36) State & political subdivisions 749 — 84,828 (13,315) 85,577 (13,315) Residential & multi-family mortgage — — 191,436 (34,353) 191,436 (34,353) Corporate notes and bonds 978 (22) 41,488 (5,311) 42,466 (5,333) Pooled SBA — — 10,409 (847) 10,409 (847) $ 4,214 $ (23) $ 330,117 $ (53,861) $ 334,331 $ (53,884)
Schedule of Trading Securities	Equity securities at September 30, 2024 and December 31, 2023 were as follows: September 30, 2024 December 31, 2023 Corporate equity securities $ 6,473 $ 5,341 Mutual funds 1,983 2,223 Money market funds 303 1,103 Corporate notes 1,630 634 Total $ 10,389 $ 9,301

LOANS RECEIVABLE AND ALLOWANC_2

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Schedule of Net Loans	Total net loans receivable at September 30, 2024 and December 31, 2023 are summarized as follows: September 30, 2024 Percentage December 31, 2023 (1) Percentage Farmland $ 31,820 0.7 % $ 33,485 0.8 % Owner-occupied, nonfarm nonresidential properties 531,499 11.6 511,910 11.5 Agricultural production and other loans to farmers 1,733 — 1,652 — Commercial and Industrial 719,441 15.7 726,442 16.3 Obligations (other than securities and leases) of states and political subdivisions 142,423 3.1 152,201 3.4 Other loans 26,132 0.6 25,507 0.6 Other construction loans and all land development and other land loans 288,628 6.3 340,358 7.6 Multifamily (5 or more) residential properties 408,469 8.9 305,697 6.8 Non-owner occupied, nonfarm nonresidential properties 1,016,001 22.1 984,033 22.0 1-4 Family Construction 24,599 0.5 28,055 0.6 Home equity lines of credit 157,797 3.4 130,700 2.9 Residential Mortgages secured by first liens 1,012,020 22.0 1,005,335 22.5 Residential Mortgages secured by junior liens 100,013 2.2 91,240 2.0 Other revolving credit plans 41,630 0.9 42,877 1.0 Automobile 22,280 0.5 25,315 0.6 Other consumer 53,556 1.2 51,592 1.1 Credit cards 13,574 0.3 11,785 0.3 Overdrafts 293 — 292 — Total loans receivable $ 4,591,908 100.0 % $ 4,468,476 100.0 % Less: Allowance for credit losses (46,644) (45,832) Loans receivable, net $ 4,545,264 $ 4,422,644 Net deferred loan origination fees included in the above table $ 491 $ 2,448 (1)
Schedule of Allowance for Loan Losses	Transactions in the allowance for credit losses for the three months ended September 30, 2024 were as follows: Beginning (Charge-offs) Recoveries Provision (Benefit) for Credit Losses on Loans Receivable (1) Ending Allowance Farmland $ 154 $ — $ — $ 8 $ 162 Owner-occupied, nonfarm nonresidential properties 5,000 — 28 194 5,222 Agricultural production and other loans to farmers 8 — — (1) 7 Commercial and Industrial 7,113 (596) 8 637 7,162 Obligations (other than securities and leases) of states and political subdivisions 2,554 — — (1,057) 1,497 Other loans 403 — — (97) 306 Other construction loans and all land development and other land loans 3,114 — — (456) 2,658 Multifamily (5 or more) residential properties 1,410 — — 465 1,875 Non-owner occupied, nonfarm nonresidential properties 9,718 — 20 1,775 11,513 1-4 Family Construction 147 — — 42 189 Home equity lines of credit 1,035 — 1 (54) 982 Residential Mortgages secured by first liens 8,934 (14) — 213 9,133 Residential Mortgages secured by junior liens 1,598 — — (233) 1,365 Other revolving credit plans 934 (18) 2 42 960 Automobile 287 (29) 2 38 298 Other consumer 2,802 (519) 105 517 2,905 Credit cards 103 (86) 6 94 117 Overdrafts 218 (150) 20 205 293 Total loans $ 45,532 $ (1,412) $ 192 $ 2,332 $ 46,644 (1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. Transactions in the allowance for credit losses for the nine months ended September 30, 2024 were as follows: Beginning (Charge-offs) Recoveries Provision (Benefit) for Credit Losses on Loans Receivable (1) Ending Allowance Farmland $ 138 $ — $ — $ 24 $ 162 Owner-occupied, nonfarm nonresidential properties 4,131 (699) 45 1,745 5,222 Agricultural production and other loans to farmers 7 — — — 7 Commercial and Industrial 9,500 (2,360) 56 (34) 7,162 Obligations (other than securities and leases) of states and political subdivisions 2,627 — — (1,130) 1,497 Other loans 389 — — (83) 306 Other construction loans and all land development and other land loans 2,830 — — (172) 2,658 Multifamily (5 or more) residential properties 1,251 — — 624 1,875 Non-owner occupied, nonfarm nonresidential properties 9,783 (349) 20 2,059 11,513 1-4 Family Construction 191 — — (2) 189 Home equity lines of credit 844 — 4 134 982 Residential Mortgages secured by first liens 8,274 (78) — 937 9,133 Residential Mortgages secured by junior liens 1,487 — — (122) 1,365 Other revolving credit plans 977 (117) 22 78 960 Automobile 360 (53) 6 (15) 298 Other consumer 2,656 (1,562) 158 1,653 2,905 Credit cards 95 (126) 14 134 117 Overdrafts 292 (415) 66 350 293 Total loans $ 45,832 $ (5,759) $ 391 $ 6,180 $ 46,644 (1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. Transactions in the allowance for credit losses for the three months ended September 30, 2023 were as follows: Beginning (Charge-offs) Recoveries Provision (Benefit) for Credit Losses on Loans Receivable (1) Ending Allowance Farmland $ 140 $ — $ — $ (15) $ 125 Owner-occupied, nonfarm nonresidential properties 3,151 — 8 789 3,948 Agricultural production and other loans to farmers 5 — — (1) 4 Commercial and Industrial 8,659 (80) 42 (1,142) 7,479 Obligations (other than securities and leases) of states and political subdivisions 2,306 — — 321 2,627 Other loans 733 — — (214) 519 Other construction loans and all land development and other land loans 3,591 — — 367 3,958 Multifamily (5 or more) residential properties 1,613 — — 537 2,150 Non-owner occupied, nonfarm nonresidential properties 8,977 (88) 6 1,006 9,901 1-4 Family Construction 408 — — (11) 397 Home equity lines of credit 969 (10) 1 (156) 804 Residential Mortgages secured by first liens 9,250 (15) — (1,241) 7,994 Residential Mortgages secured by junior liens 1,578 — — (59) 1,519 Other revolving credit plans 931 (40) 4 97 992 Automobile 376 (23) — 13 366 Other consumer 2,561 (423) 23 481 2,642 Credit cards 72 (23) 7 24 80 Overdrafts 221 (153) 32 227 327 Total loans $ 45,541 $ (855) $ 123 $ 1,023 $ 45,832 (1) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. Transactions in the allowance for credit losses for the nine months ended September 30, 2023 were as follows: Beginning Allowance (1) (Charge-offs) Recoveries Provision (Benefit) for Credit Losses on Loans Receivable (2) Ending Allowance Farmland $ 159 $ — $ — $ (34) $ 125 Owner-occupied, nonfarm nonresidential properties 2,905 (26) 23 1,046 3,948 Agricultural production and other loans to farmers 6 — — (2) 4 Commercial and Industrial 9,766 (126) 187 (2,348) 7,479 Obligations (other than securities and leases) of states and political subdivisions 1,863 — — 764 2,627 Other loans 456 — — 63 519 Other construction loans and all land development and other land loans 3,253 — — 705 3,958 Multifamily (5 or more) residential properties 2,353 (65) 2 (140) 2,150 Non-owner occupied, nonfarm nonresidential properties 7,653 (336) 6 2,578 9,901 1-4 Family Construction 327 — — 70 397 Home equity lines of credit 1,173 (10) 4 (363) 804 Residential Mortgages secured by first liens 8,484 (22) 3 (471) 7,994 Residential Mortgages secured by junior liens 1,035 — — 484 1,519 Other revolving credit plans 722 (98) 21 347 992 Automobile 271 (33) — 128 366 Other consumer 2,665 (1,405) 97 1,285 2,642 Credit cards 67 (103) 14 102 80 Overdrafts 278 (451) 111 389 327 Total loans $ 43,436 $ (2,675) $ 468 $ 4,603 $ 45,832 (1) As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the beginning allowance column disclosure as of December 31, 2023 to reflect the revisions for the applicable portfolio segments. (2) Excludes provision for credit losses related to unfunded commitments. Note 9, "Off-Balance Sheet Commitments and Contingencies," to the condensed consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation.
Schedule of Nonaccrual Loans and Loans Receivable Past Due over 90 Days Still Accruing Interest by Class of Loans	The following tables present the amortized cost basis of loans receivable on nonaccrual status and loans receivable past due over 89 days still accruing as of September 30, 2024 and December 31, 2023, respectively: September 30, 2024 Nonaccrual Nonaccrual With No Allowance for Credit Loss Loans Receivable Past Due over 89 Days Still Accruing Farmland $ 670 $ 670 $ — Owner-occupied, nonfarm nonresidential properties 6,774 1,521 — Commercial and Industrial 10,327 10,113 — Other construction loans and all land development and other land loans 1,552 99 — Multifamily (5 or more) residential properties 268 268 491 Non-owner occupied, nonfarm nonresidential properties 8,025 6,502 — Home equity lines of credit 1,126 1,126 — Residential Mortgages secured by first liens 9,638 9,262 43 Residential Mortgages secured by junior liens 326 326 — Other revolving credit plans 194 194 — Automobile 189 189 — Other consumer 766 766 — Credit cards — — 132 Total $ 39,855 $ 31,036 $ 666 December 31, 2023 Nonaccrual Nonaccrual With No Allowance for Credit Loss Loans Receivable Past Due over 89 Days Still Accruing Farmland $ 1,083 $ 1,083 $ — Owner-occupied, nonfarm nonresidential properties 2,673 1,488 — Commercial and Industrial 7,512 4,389 — Other construction loans and all land development and other land loans 1,653 104 — Multifamily (5 or more) residential properties 305 305 — Non-owner occupied, nonfarm nonresidential properties 9,076 6,716 — Home equity lines of credit 940 940 — Residential Mortgages secured by first liens 5,316 4,902 23 Residential Mortgages secured by junior liens 123 123 — Other revolving credit plans 81 81 — Automobile 79 79 — Other consumer 798 798 — Credit cards — — 32 Total $ 29,639 $ 21,008 $ 55
Schedule of Aging of Recorded Investment in Past Due Loans	The following table presents the amortized cost basis of loans receivable that are individually evaluated and collateral-dependent by class of loans as of September 30, 2024: Real Estate Collateral Non-Real Estate Collateral Farmland $ 391 $ — Owner-occupied, nonfarm nonresidential properties 5,254 — Commercial and Industrial — 2,257 Other construction loans and all land development and other land loans 1,453 — Multifamily (5 or more) residential properties 268 — Non-owner occupied, nonfarm nonresidential properties 7,274 — Home equity lines of credit 286 — Residential Mortgages secured by first liens 1,010 — Total $ 15,936 $ 2,257 The following table presents the amortized cost basis of loans receivable that are individually evaluated and collateral-dependent by class of loans as of December 31, 2023: Real Estate Collateral Non-Real Estate Collateral Farmland $ 736 $ — Owner-occupied, nonfarm nonresidential properties 6,890 4 Commercial and Industrial 5,489 4,291 Other construction loans and all land development and other land loans 1,549 — Multifamily (5 or more) residential properties 305 — Non-owner occupied, nonfarm nonresidential properties 8,291 — Home equity lines of credit 308 — Residential Mortgages secured by first liens 1,070 — Total $ 24,638 $ 4,295 The following table presents the aging of the amortized cost basis in past-due loans receivable as of September 30, 2024 by class of loans: 30 - 59 60 - 89 Greater Than 89 Total Past Due Loans Receivable Not Past Due Total Farmland $ — $ 170 $ — $ 170 $ 31,650 $ 31,820 Owner-occupied, nonfarm nonresidential properties 599 — 1,113 1,712 529,787 531,499 Agricultural production and other loans to farmers — — — — 1,733 1,733 Commercial and Industrial 326 61 6,323 6,710 712,731 719,441 Obligations (other than securities and leases) of states and political subdivisions — — — — 142,423 142,423 Other loans — — — — 26,132 26,132 Other construction loans and all land development and other land loans — 37 1,515 1,552 287,076 288,628 Multifamily (5 or more) residential properties — — 760 760 407,709 408,469 Non-owner occupied, nonfarm nonresidential properties 959 214 1,831 3,004 1,012,997 1,016,001 1-4 Family Construction — — — — 24,599 24,599 Home equity lines of credit 802 290 395 1,487 156,310 157,797 Residential Mortgages secured by first liens 2,473 2,563 5,543 10,579 1,001,441 1,012,020 Residential Mortgages secured by junior liens 102 35 40 177 99,836 100,013 Other revolving credit plans 83 3 130 216 41,414 41,630 Automobile 122 18 85 225 22,055 22,280 Other consumer 457 222 388 1,067 52,489 53,556 Credit cards 111 11 132 254 13,320 13,574 Overdrafts — — — — 293 293 Total $ 6,034 $ 3,624 $ 18,255 $ 27,913 $ 4,563,995 $ 4,591,908 The following table presents the aging of the amortized cost basis in past-due loans receivable as of December 31, 2023 by class of loans: 30 - 59 60 - 89 Greater Than 89 Total Past Due Loans Receivable Not Past Due (1) Total (1) Farmland $ — $ 182 $ 129 $ 311 $ 33,174 $ 33,485 Owner-occupied, nonfarm nonresidential properties 120 — 1,390 1,510 510,400 511,910 Agricultural production and other loans to farmers — — — — 1,652 1,652 Commercial and Industrial 64 379 314 757 725,685 726,442 Obligations (other than securities and leases) of states and political subdivisions — — — — 152,201 152,201 Other loans — — — — 25,507 25,507 Other construction loans and all land development and other land loans — 41 1,612 1,653 338,705 340,358 Multifamily (5 or more) residential properties — — 305 305 305,392 305,697 Non-owner occupied, nonfarm nonresidential properties 95 299 2,031 2,425 981,608 984,033 1-4 Family Construction — — — — 28,055 28,055 Home equity lines of credit 582 682 339 1,603 129,097 130,700 Residential Mortgages secured by first liens 2,360 1,094 1,651 5,105 1,000,230 1,005,335 Residential Mortgages secured by junior liens 21 38 60 119 91,121 91,240 Other revolving credit plans 114 41 14 169 42,708 42,877 Automobile 62 5 67 134 25,181 25,315 Other consumer 452 453 354 1,259 50,333 51,592 Credit cards 110 17 32 159 11,626 11,785 Overdrafts — — — — 292 292 Total $ 3,980 $ 3,231 $ 8,298 $ 15,509 $ 4,452,967 $ 4,468,476 (1) As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the loans receivable not past due and total columns disclosure as of December 31, 2023 to reflect the revisions for the applicable portfolio segments.
Schedule of Restructured in Troubled Debt	The following table presents the amortized cost basis of loans at September 30, 2024 that were both experiencing financial difficulty and modified during the three months ended September 30, 2024, by class and by 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 receivable is also presented below: Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Total Class of Financing Receivable Owner-occupied, nonfarm nonresidential properties $ — $ 696 $ — $ — $ — 0.1 % Non-owner occupied, nonfarm nonresidential properties — 5,443 — — — 0.5 Total $ — $ 6,139 $ — $ — $ — 0.1 % The following table presents the amortized cost basis of loans at September 30, 2024 that were both experiencing financial difficulty and modified during the nine months ended September 30, 2024, by class and by 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 receivable is also presented below: Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Total Class of Financing Receivable Farmland $ — $ 1,040 $ — $ — $ — 3.3 % Owner-occupied, nonfarm nonresidential properties — 5,254 — — — 1.0 Commercial and Industrial — 27 438 — — 0.1 Non-owner occupied, nonfarm nonresidential properties — 5,443 — — — 0.5 Total $ — $ 11,764 $ 438 $ — $ — 0.3 % The following table presents the amortized cost basis of loans at September 30, 2023 that were both experiencing financial difficulty and modified during the three months ended September 30, 2023, by class and by 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 receivable is also presented below: Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Total Class of Financing Receivable Owner-occupied, nonfarm nonresidential properties $ — $ 760 $ — $ — $ — 0.2 % Non-owner occupied, nonfarm nonresidential properties — 6,215 — — 785 0.8 Total $ — $ 6,975 $ — $ — $ 785 0.2 % The following table presents the amortized cost basis of loans at September 30, 2023 that were both experiencing financial difficulty and modified during the nine months ended September 30, 2023, by class and by 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 receivable is also presented below: Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Total Class of Financing Receivable Owner-occupied, nonfarm nonresidential properties $ — $ 6,010 $ — $ — $ — 1.2 % Commercial and Industrial — 7,870 554 333 113 1.2 Non-owner occupied, nonfarm nonresidential properties — 6,215 — — 785 0.8 Total $ — $ 20,095 $ 554 $ 333 $ 898 0.5 % The following table presents the performance of such loans that have been modified during the three months ended September 30, 2024: Current 30 - 59 60 - 89 Greater Than 89 Total Past Due Owner-occupied, nonfarm nonresidential properties $ 696 $ — $ — $ — $ — Non-owner occupied, nonfarm nonresidential properties 5,443 — — — — Total $ 6,139 $ — $ — $ — $ — The following table presents the performance of such loans that have been modified during the nine months ended September 30, 2024: Current 30 - 59 60 - 89 Greater Than 89 Total Past Due Farmland $ 1,040 $ — $ — $ — $ — Owner-occupied, nonfarm nonresidential properties 5,254 — — — — Commercial and Industrial 465 — — — — Non-owner occupied, nonfarm nonresidential properties 5,443 — — — — Total $ 12,202 $ — $ — $ — $ — The following table presents the performance of such loans that have been modified during the three months ended September 30, 2023: Current 30 - 59 60 - 89 Greater Than 89 Total Past Due Owner-occupied, nonfarm nonresidential properties $ 64 $ — $ — $ 696 $ 696 Non-owner occupied, nonfarm nonresidential properties 785 — — 6,215 6,215 Total $ 849 $ — $ — $ 6,911 $ 6,911 The following table presents the performance of such loans that have been modified during the nine months ended September 30, 2023: Current 30 - 59 60 - 89 Greater Than 89 Total Past Due Owner-occupied, nonfarm nonresidential properties $ 5,314 $ — $ — $ 696 $ 696 Commercial and Industrial 8,870 — — — — Non-owner occupied, nonfarm nonresidential properties 785 — — 6,215 6,215 Total $ 14,969 $ — $ — $ 6,911 $ 6,911 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the nine months ended September 30, 2024: Principal Forgiveness Weighted Average Weighted Average Commercial and Industrial $ — 1.00 — % Total $ — 1.00 — % There was no principal forgiveness, term extension or interest rate reductions for the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended September 30, 2023. The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the nine months ended September 30, 2023: Principal Forgiveness Weighted Average Weighted Average Commercial and Industrial $ — 1.00 0.5 % Non-owner occupied, nonfarm nonresidential properties — 1.00 — Total $ — 1.00 0.5 % The following table presents the amortized cost basis of loans that had a payment default during the three months ended September 30, 2023 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Payment Delay and Term Extension Other construction loans and all land development and other land loans $ — $ 1,549 $ — $ — $ — Non-owner occupied, nonfarm nonresidential properties — — 1,523 — — Total $ — $ 1,549 $ 1,523 $ — $ —
Schedule of Credit Risk Profile by Risk Rating	The following tables represent the Corporation's commercial credit risk profile by risk rating. Loans receivable not rated as special mention, substandard, or doubtful are considered to be pass rated loans. September 30, 2024 Non-Pass Rated Pass Special Mention Substandard Doubtful Total Non-Pass Total Farmland $ 25,726 $ 5,425 $ 669 $ — $ 6,094 $ 31,820 Owner-occupied, nonfarm nonresidential properties 507,250 1,449 22,800 — 24,249 531,499 Agricultural production and other loans to farmers 1,733 — — — — 1,733 Commercial and Industrial 672,435 5,590 41,416 — 47,006 719,441 Obligations (other than securities and leases) of states and political subdivisions 142,423 — — — — 142,423 Other loans 26,132 — — — — 26,132 Other construction loans and all land development and other land loans 287,113 — 1,515 — 1,515 288,628 Multifamily (5 or more) residential properties 403,638 — 4,831 — 4,831 408,469 Non-owner occupied, nonfarm nonresidential properties 990,944 2,801 22,256 — 25,057 1,016,001 Total $ 3,057,394 $ 15,265 $ 93,487 $ — $ 108,752 $ 3,166,146 December 31, 2023 (1) Non-Pass Rated Pass Special Mention Substandard Doubtful Total Non-Pass Total Farmland $ 32,402 $ — $ 1,083 $ — $ 1,083 $ 33,485 Owner-occupied, nonfarm nonresidential properties 475,093 25,484 11,333 — 36,817 511,910 Agricultural production and other loans to farmers 1,652 — — — — 1,652 Commercial and Industrial 653,981 52,030 20,431 — 72,461 726,442 Obligations (other than securities and leases) of states and political subdivisions 139,014 13,187 — — 13,187 152,201 Other loans 25,507 — — — — 25,507 Other construction loans and all land development and other land loans 338,746 — 1,612 — 1,612 340,358 Multifamily (5 or more) residential properties 303,554 1,346 797 — 2,143 305,697 Non-owner occupied, nonfarm nonresidential properties 957,254 3,008 23,771 — 26,779 984,033 Total $ 2,927,203 $ 95,055 $ 59,027 $ — $ 154,082 $ 3,081,285 (1) As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the pass, special mention, total non-pass and total columns disclosure as of December 31, 2023 to reflect the revisions for the applicable portfolio segments.
Schedule of Amortized Cost of Loans, by Year of Origination	The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by risk grade within each portfolio segment as of September 30, 2024. Current period originations may include modifications. Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Farmland Risk rating Pass $ 100 $ 3,182 $ 6,816 $ 6,568 $ 1,443 $ 7,232 $ 385 $ — $ 25,726 Special mention — — 5,425 — — — — — 5,425 Substandard — — — — — 669 — — 669 Total $ 100 $ 3,182 $ 12,241 $ 6,568 $ 1,443 $ 7,901 $ 385 $ — $ 31,820 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Owner-occupied, nonfarm nonresidential properties Risk rating Pass $ 58,095 $ 65,358 $ 119,055 $ 103,035 $ 41,150 $ 98,456 $ 22,101 $ — $ 507,250 Special mention — — 86 258 — 542 563 — 1,449 Substandard 14,207 1,127 5,034 696 — 1,553 183 — 22,800 Total $ 72,302 $ 66,485 $ 124,175 $ 103,989 $ 41,150 $ 100,551 $ 22,847 $ — $ 531,499 Current period gross write offs $ — $ — $ — $ — $ — $ 699 $ — $ — $ 699 Agricultural production and other loans to farmers Risk rating Pass $ 72 $ 588 $ 26 $ 25 $ 48 $ 151 $ 823 $ — $ 1,733 Special mention — — — — — — — — — Substandard — — — — — — — — — Total $ 72 $ 588 $ 26 $ 25 $ 48 $ 151 $ 823 $ — $ 1,733 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial Risk rating Pass $ 118,480 $ 48,338 $ 122,655 $ 69,888 $ 26,474 $ 23,130 $ 263,470 $ — $ 672,435 Special mention 11 59 569 — 51 36 4,864 — 5,590 Substandard 884 5,039 536 1,620 52 1,631 31,654 — 41,416 Total $ 119,375 $ 53,436 $ 123,760 $ 71,508 $ 26,577 $ 24,797 $ 299,988 $ — $ 719,441 Current period gross write offs $ — $ 301 $ 50 $ 537 $ 1 $ 43 $ 1,428 $ — $ 2,360 Obligations (other than securities and leases) of states and political subdivisions Risk rating Pass $ 7,853 $ 25,075 $ 16,102 $ 30,777 $ 11,565 $ 47,057 $ 3,994 $ — $ 142,423 Special mention — — — — — — — — — Substandard — — — — — — — — — Total $ 7,853 $ 25,075 $ 16,102 $ 30,777 $ 11,565 $ 47,057 $ 3,994 $ — $ 142,423 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Other loans Risk rating Pass $ 886 $ 3,242 $ 12,173 $ 4,891 $ 1,455 $ 276 $ 3,209 $ — $ 26,132 Special mention — — — — — — — — — Substandard — — — — — — — — — Total $ 886 $ 3,242 $ 12,173 $ 4,891 $ 1,455 $ 276 $ 3,209 $ — $ 26,132 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Other construction loans and all land development and other land loans Risk rating Pass $ 60,527 $ 101,650 $ 99,717 $ 17,068 $ 806 $ 2,125 $ 5,220 $ — $ 287,113 Special mention — — — — — — — — — Substandard — — — — — 1,453 62 — 1,515 Total $ 60,527 $ 101,650 $ 99,717 $ 17,068 $ 806 $ 3,578 $ 5,282 $ — $ 288,628 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Multifamily (5 or more) residential properties Risk rating Pass $ 34,048 $ 50,197 $ 214,023 $ 56,538 $ 21,908 $ 25,938 $ 986 $ — $ 403,638 Special mention — — — — — — — — — Substandard — 2,110 — — 2,721 — — — 4,831 Total $ 34,048 $ 52,307 $ 214,023 $ 56,538 $ 24,629 $ 25,938 $ 986 $ — $ 408,469 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Non-owner occupied, nonfarm nonresidential properties Risk rating Pass $ 76,393 $ 209,794 $ 322,234 $ 188,015 $ 38,285 $ 149,177 $ 7,046 $ — $ 990,944 Special mention — — 214 — 1,805 358 424 — 2,801 Substandard 11,494 766 1,059 — 5,443 3,494 — — 22,256 Total $ 87,887 $ 210,560 $ 323,507 $ 188,015 $ 45,533 $ 153,029 $ 7,470 $ — $ 1,016,001 Current period gross write offs $ — $ — $ 33 $ 296 $ — $ — $ 20 $ — $ 349 The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by risk grade within each portfolio segment as of December 31, 2023. Current period originations may include modifications. As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the vintage loan disclosure at December 31, 2023 to reflect the revisions for the applicable portfolio segments. Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Farmland Risk rating Pass $ 3,250 $ 12,897 $ 6,845 $ 1,465 $ 815 $ 6,828 $ 302 $ — $ 32,402 Special mention — — — — — — — — — Substandard — — 306 — — 777 — — 1,083 Total $ 3,250 $ 12,897 $ 7,151 $ 1,465 $ 815 $ 7,605 $ 302 $ — $ 33,485 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Owner-occupied, nonfarm nonresidential properties Risk rating Pass $ 64,237 $ 125,894 $ 107,740 $ 44,286 $ 49,366 $ 73,649 $ 9,921 $ — $ 475,093 Special mention 320 6,611 1,180 13,623 407 210 3,133 — 25,484 Substandard 848 — 696 292 6,738 2,593 166 — 11,333 Total $ 65,405 $ 132,505 $ 109,616 $ 58,201 $ 56,511 $ 76,452 $ 13,220 $ — $ 511,910 Current period gross write offs $ — $ — $ — $ — $ — $ 26 $ — $ — $ 26 Agricultural production and other loans to farmers Risk rating Pass $ 703 $ 34 $ 89 $ 60 $ 5 $ 159 $ 602 $ — $ 1,652 Special mention — — — — — — — — — Substandard — — — — — — — — — Total $ 703 $ 34 $ 89 $ 60 $ 5 $ 159 $ 602 $ — $ 1,652 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial Risk rating Pass $ 78,325 $ 140,178 $ 141,439 $ 33,475 $ 6,662 $ 14,709 $ 239,193 $ — $ 653,981 Special mention 7,718 7,803 2,795 65 139 21 33,489 — 52,030 Substandard — 385 4,281 396 3,476 1,655 10,238 — 20,431 Total $ 86,043 $ 148,366 $ 148,515 $ 33,936 $ 10,277 $ 16,385 $ 282,920 $ — $ 726,442 Current period gross write offs $ 50 $ — $ — $ 191 $ — $ — $ 151 $ — $ 392 Obligations (other than securities and leases) of states and political subdivisions Risk rating Pass $ 24,964 $ 16,791 $ 31,768 $ 12,399 $ 4,190 $ 45,331 $ 3,571 $ — $ 139,014 Special mention — — — — — 13,187 — — 13,187 Substandard — — — — — — — — — Total $ 24,964 $ 16,791 $ 31,768 $ 12,399 $ 4,190 $ 58,518 $ 3,571 $ — $ 152,201 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Other loans Risk rating Pass $ 3,649 $ 12,211 $ 5,289 $ 1,809 $ 288 $ — $ 2,261 $ — $ 25,507 Special mention — — — — — — — — — Substandard — — — — — — — — — Total $ 3,649 $ 12,211 $ 5,289 $ 1,809 $ 288 $ — $ 2,261 $ — $ 25,507 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Other construction loans and all land development and other land loans Risk rating Pass $ 92,321 $ 197,166 $ 23,484 $ 15,540 $ 1,706 $ 1,129 $ 7,400 $ — $ 338,746 Special mention — — — — — — — — — Substandard — — — — 1,549 — 63 — 1,612 Total $ 92,321 $ 197,166 $ 23,484 $ 15,540 $ 3,255 $ 1,129 $ 7,463 $ — $ 340,358 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Multifamily (5 or more) residential properties Risk rating Pass $ 49,566 $ 127,027 $ 70,261 $ 25,232 $ 10,928 $ 19,786 $ 754 $ — $ 303,554 Special mention 1,346 — — — — — — — 1,346 Substandard 797 — — — — — — — 797 Total $ 51,709 $ 127,027 $ 70,261 $ 25,232 $ 10,928 $ 19,786 $ 754 $ — $ 305,697 Current period gross write offs $ — $ — $ — $ — $ — $ 65 $ — $ — $ 65 Non-owner occupied, nonfarm nonresidential properties Risk rating Pass $ 198,343 $ 332,733 $ 195,106 $ 42,216 $ 55,150 $ 125,532 $ 8,174 $ — $ 957,254 Special mention — — — 1,887 — 688 433 — 3,008 Substandard 778 1,134 488 5,911 3,266 10,484 1,710 — 23,771 Total $ 199,121 $ 333,867 $ 195,594 $ 50,014 $ 58,416 $ 136,704 $ 10,317 $ — $ 984,033 Current period gross write offs $ — $ 358 $ — $ — $ 88 $ — $ 248 $ — $ 694 The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by payment activity within each portfolio segment as of September 30, 2024. Current period originations may include modifications. Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total 1-4 Family Construction Payment performance Performing $ 16,645 $ 4,786 $ 2,904 $ 213 $ — $ 51 $ — $ — $ 24,599 Nonperforming — — — — — — — — — Total $ 16,645 $ 4,786 $ 2,904 $ 213 $ — $ 51 $ — $ — $ 24,599 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Home equity lines of credit Payment performance Performing $ 35,167 $ 28,691 $ 29,710 $ 10,238 $ 9,267 $ 31,605 $ 6,660 $ 5,331 $ 156,669 Nonperforming — — — — — — — 1,128 1,128 Total $ 35,167 $ 28,691 $ 29,710 $ 10,238 $ 9,267 $ 31,605 $ 6,660 $ 6,459 $ 157,797 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential mortgages secured by first lien Payment performance Performing $ 74,545 $ 139,745 $ 229,207 $ 183,597 $ 134,571 $ 237,870 $ 2,804 $ — $ 1,002,339 Nonperforming 376 2,469 1,827 1,290 588 3,096 35 — 9,681 Total $ 74,921 $ 142,214 $ 231,034 $ 184,887 $ 135,159 $ 240,966 $ 2,839 $ — $ 1,012,020 Current period gross write offs $ — $ — $ — $ — $ — $ 78 $ — $ — $ 78 Residential mortgages secured by junior liens Payment performance Performing $ 21,801 $ 23,856 $ 24,083 $ 12,401 $ 5,961 $ 10,260 $ 1,325 $ — $ 99,687 Nonperforming — 17 125 127 — 17 40 — 326 Total $ 21,801 $ 23,873 $ 24,208 $ 12,528 $ 5,961 $ 10,277 $ 1,365 $ — $ 100,013 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Other revolving credit plans Payment performance Performing $ 9,045 $ 6,882 $ 6,866 $ 2,429 $ 5,569 $ 10,645 $ — $ — $ 41,436 Nonperforming — — 27 14 23 130 — — 194 Total $ 9,045 $ 6,882 $ 6,893 $ 2,443 $ 5,592 $ 10,775 $ — $ — $ 41,630 Current period gross write offs $ — $ 9 $ — $ 35 $ — $ 73 $ — $ — $ 117 Automobile Payment performance Performing $ 4,958 $ 9,311 $ 4,588 $ 1,435 $ 844 $ 955 $ — $ — $ 22,091 Nonperforming 10 116 58 — 5 — — — 189 Total $ 4,968 $ 9,427 $ 4,646 $ 1,435 $ 849 $ 955 $ — $ — $ 22,280 Current period gross write offs $ 22 $ 8 $ 1 $ 12 $ 6 $ 4 $ — $ — $ 53 Other consumer Payment performance Performing $ 22,495 $ 15,931 $ 6,550 $ 2,851 $ 2,476 $ 2,487 $ — $ — $ 52,790 Nonperforming 100 352 166 97 5 46 — — 766 Total $ 22,595 $ 16,283 $ 6,716 $ 2,948 $ 2,481 $ 2,533 $ — $ — $ 53,556 Current period gross write offs $ 43 $ 887 $ 481 $ 119 $ 20 $ 12 $ — $ — $ 1,562 The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by payment activity within each portfolio segment as of December 31, 2023. Current period originations may include modifications. As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the vintage loan disclosure at December 31, 2023 to reflect the revisions for the applicable portfolio segments. Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total 1-4 Family Construction Payment performance Performing $ 16,968 $ 9,977 $ 251 $ — $ 59 $ 1 $ 799 $ — $ 28,055 Nonperforming — — — — — — — — — Total $ 16,968 $ 9,977 $ 251 $ — $ 59 $ 1 $ 799 $ — $ 28,055 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Home equity lines of credit Payment performance Performing $ 27,110 $ 32,027 $ 11,437 $ 9,844 $ 6,781 $ 30,467 $ 7,479 $ 4,615 $ 129,760 Nonperforming — — — — — 14 — 926 940 Total $ 27,110 $ 32,027 $ 11,437 $ 9,844 $ 6,781 $ 30,481 $ 7,479 $ 5,541 $ 130,700 Current period gross write offs $ — $ — $ — $ — $ 10 $ — $ — $ — $ 10 Residential mortgages secured by first lien Payment performance Performing $ 141,019 $ 238,242 $ 200,794 $ 144,676 $ 77,919 $ 194,185 $ 3,161 $ — $ 999,996 Nonperforming 497 174 787 615 492 2,736 38 — 5,339 Total $ 141,516 $ 238,416 $ 201,581 $ 145,291 $ 78,411 $ 196,921 $ 3,199 $ — $ 1,005,335 Current period gross write offs $ — $ — $ — $ — $ — $ 22 $ 95 $ — $ 117 Residential mortgages secured by junior liens Payment performance Performing $ 28,685 $ 27,032 $ 14,204 $ 7,102 $ 3,888 $ 8,833 $ 1,373 $ — $ 91,117 Nonperforming — 38 — — — 42 43 — 123 Total $ 28,685 $ 27,070 $ 14,204 $ 7,102 $ 3,888 $ 8,875 $ 1,416 $ — $ 91,240 Current period gross write offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Other revolving credit plans Payment performance Performing $ 8,684 $ 8,027 $ 2,732 $ 11,274 $ 1,634 $ 10,445 $ — $ — $ 42,796 Nonperforming — 29 5 — — 47 — — 81 Total $ 8,684 $ 8,056 $ 2,737 $ 11,274 $ 1,634 $ 10,492 $ — $ — $ 42,877 Current period gross write offs $ — $ — $ 50 $ 4 $ 16 $ 49 $ — $ — $ 119 Automobile Payment performance Performing $ 12,545 $ 6,800 $ 2,597 $ 1,472 $ 1,025 $ 797 $ — $ — $ 25,236 Nonperforming 16 51 — 7 5 — — — 79 Total $ 12,561 $ 6,851 $ 2,597 $ 1,479 $ 1,030 $ 797 $ — $ — $ 25,315 Current period gross write offs $ 18 $ 23 $ — $ 8 $ 7 $ — $ — $ — $ 56 Other consumer Payment performance Performing $ 27,202 $ 12,261 $ 5,255 $ 3,107 $ 1,471 $ 1,498 $ — $ — $ 50,794 Nonperforming 283 330 116 12 6 51 — — 798 Total $ 27,485 $ 12,591 $ 5,371 $ 3,119 $ 1,477 $ 1,549 $ — $ — $ 51,592 Current period gross write offs $ 210 $ 1,164 $ 467 $ 96 $ 33 $ 12 $ — $ — $ 1,982 September 30, 2024 December 31, 2023 Credit card Payment performance Performing $ 13,442 $ 11,753 Nonperforming 132 32 Total $ 13,574 $ 11,785 Current period gross write offs $ 126 $ 189
Schedule of Recorded Investment in Residential, Consumer and Credit Card Loans Based on Payment Activity	The Corporation considers the performance of the loan portfolio and its impact on the allowance for credit losses. For 1-4 family construction, home equity lines of credit, residential mortgages secured by first liens, residential mortgages secured by junior liens, automobile, credit cards, other revolving credit plans and other consumer segments, the Corporation evaluates credit quality based on the performance status of the loan, which was previously presented, and by payment activity. Nonperforming loans include loans receivable on nonaccrual status and loans receivable past due over 89 days and still accruing interest. September 30, 2024 December 31, 2023 (1) Performing Nonperforming Total Performing Nonperforming Total 1-4 Family Construction $ 24,599 $ — $ 24,599 $ 28,055 $ — $ 28,055 Home equity lines of credit 156,669 1,128 157,797 129,760 940 130,700 Residential Mortgages secured by first liens 1,002,339 9,681 1,012,020 999,996 5,339 1,005,335 Residential Mortgages secured by junior liens 99,687 326 100,013 91,117 123 91,240 Other revolving credit plans 41,436 194 41,630 42,796 81 42,877 Automobile 22,091 189 22,280 25,236 79 25,315 Other consumer 52,790 766 53,556 50,794 798 51,592 Total $ 1,399,611 $ 12,284 $ 1,411,895 $ 1,367,754 $ 7,360 $ 1,375,114 (1) As previously disclosed in the Corporation’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, revisions were made to the performing and total columns at December 31, 2023 to reflect the revisions for the applicable portfolio segments.
Schedule of Holiday's Loan Portfolio Included in Consumer and Residential Loans	Holiday’s loan portfolio, included in other consumer loans above, is summarized as follows at September 30, 2024 and December 31, 2023: September 30, 2024 December 31, 2023 Gross other consumer $ 27,850 $ 31,242 Less: other consumer unearned discounts (4,908) (5,696) Total other consumer loans, net of unearned discounts $ 22,942 $ 25,546

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of Operating and Finance Lease Liabilities	Leases Classification September 30, 2024 December 31, 2023 Assets: Operating lease assets Operating lease assets $ 37,419 $ 35,699 Finance lease assets Premises and equipment, net (1) 161 215 Total leased assets $ 37,580 $ 35,914 Liabilities: Operating lease liabilities Operating lease liabilities $ 39,683 $ 37,650 Finance lease liabilities Accrued interest payable and other liabilities 224 294 Total leased liabilities $ 39,907 $ 37,944 (1) Finance lease assets are recorded net of accumulated amortization of $1.1 million as of September 30, 2024 and $1.0 million as of December 31, 2023.
Schedule of Lease Cost	The components of the Corporation's net lease expense for the three and nine months ended September 30, 2024 and 2023, respectively, were as follows: Three Months Ended September 30, Nine Months Ended September 30, Lease Cost Classification 2024 2023 2024 2023 Operating lease cost Net occupancy expense $ 757 $ 745 $ 2,235 $ 2,224 Variable lease cost Net occupancy expense 27 27 83 71 Finance lease cost: Amortization of leased assets Net occupancy expense 18 18 54 54 Interest on lease liabilities Interest expense - borrowed funds 3 4 9 12 Sublease income (1) Net occupancy expense (24) (20) (72) (66) Net lease cost $ 781 $ 774 $ 2,309 $ 2,295 (1) Sublease income excludes rental income from owned properties.
Schedule of Finance Lease, Liability, Maturity	The following table sets forth future minimum rental payments under noncancellable leases with initial terms in excess of one year as of September 30, 2024: Maturity of Lease Liabilities as of September 30, 2024 Operating Leases (1) Finance Leases Total 2024 $ 660 $ 26 $ 686 2025 2,679 105 2,784 2026 2,668 105 2,773 2027 2,688 — 2,688 2028 2,744 — 2,744 After 2028 53,142 — 53,142 Total lease payments 64,581 236 64,817 Less: Interest 24,898 12 24,910 Present value of lease liabilities $ 39,683 $ 224 $ 39,907 (1) Operating lease payments include payments related to options to extend lease terms that are reasonably certain of being exercised and exclude $12.3 million of legally binding minimum lease payments for leases signed, but not yet commenced.
Schedule of Minimum Annual Rental Commitments Under Operating Lease	The following table sets forth future minimum rental payments under noncancellable leases with initial terms in excess of one year as of September 30, 2024: Maturity of Lease Liabilities as of September 30, 2024 Operating Leases (1) Finance Leases Total 2024 $ 660 $ 26 $ 686 2025 2,679 105 2,784 2026 2,668 105 2,773 2027 2,688 — 2,688 2028 2,744 — 2,744 After 2028 53,142 — 53,142 Total lease payments 64,581 236 64,817 Less: Interest 24,898 12 24,910 Present value of lease liabilities $ 39,683 $ 224 $ 39,907 (1) Operating lease payments include payments related to options to extend lease terms that are reasonably certain of being exercised and exclude $12.3 million of legally binding minimum lease payments for leases signed, but not yet commenced.
Schedule of Weighted Average Lease Term and Discount Rate	Lease terms and discount rates related to the Corporation's lease liabilities as of September 30, 2024 and December 31, 2023 were as follows: Lease Term and Discount Rate September 30, 2024 December 31, 2023 Weighted-average remaining lease term (years) Operating leases 23.0 23.0 Finance leases 2.3 3.0 Weighted-average discount rate Operating leases 4.18 % 4.05 % Finance leases 4.49 % 4.49 % Other information related to the Corporation's lease liabilities as of September 30, 2024 and 2023, respectively, was as follows: Other Information September 30, 2024 September 30, 2023 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 789 $ 869

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2024
Deposits [Abstract]
Schedule of Time Certificates of Deposit Accounts Included in Total Deposits and Their Remaining Maturities	The following table reflects time certificates of deposit accounts included in total deposits and their remaining maturities at September 30, 2024: Time deposits maturing: 2024 $ 80,043 2025 503,163 2026 57,946 2027 6,726 2028 3,354 Thereafter 2,600 $ 653,832

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Advances From Federal Home Loan Banks	At September 30, 2024 and December 31, 2023, there were no outstanding advances from the FHLB: September 30, 2024 December 31, 2023 Open Repo borrowing at an interest rate of 5.18% and 5.68% at September 30, 2024 and December 31, 2023, respectfully. The maximum amount of the Open Repo borrowing available is $250,000. $ — $ — Total $ — $ —

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Loans to principal officers, directors, and their affiliates during the three months ended September 30, 2024 were as follows: Beginning balance $ 28,295 New loans and advances 1,013 Effect of changes in composition of related parties — Repayments (612) Ending balance $ 28,696 Loans to principal officers, directors, and their affiliates during the nine months ended September 30, 2024 were as follows: Beginning balance $ 40,129 New loans and advances 1,167 Effect of changes in composition of related parties 2,860 Repayments (15,460) Ending balance $ 28,696

OFF-BALANCE SHEET COMMITMENTS_2

OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Off-Balance Sheet Risks	The Corporation's maximum obligation to extend credit for loan commitments (unfunded loans and unused lines of credit) and standby letters of credit outstanding as of September 30, 2024 and December 31, 2023 were as follows: September 30, 2024 December 31, 2023 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to extended credit $ 121,344 $ 330,248 $ 111,526 $ 370,437 Unused lines of credit 23,549 837,256 11,219 789,534 Standby letters of credit 19,662 2,535 18,649 2,480
Schedule of Allowance For Credit Losses	The following table presents activity in the allowance for credit losses on unfunded loan commitments for the three and nine months ended September 30, 2024 and 2023, respectively: Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Beginning balance $ 822 $ 718 $ 759 $ 603 Provision for credit losses on unfunded loan commitments (1) 49 33 112 148 Ending balance $ 871 $ 751 $ 871 $ 751 (1) Excludes provision for credit losses related to the loan portfolio.

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Changes in Unvested Restricted Stock Awards	A summary of changes in time-based unvested restricted stock awards for the three months ended September 30, 2024 follows: Shares Per Share Weighted Average Grant Date Fair Value Unvested at beginning of period 190,038 $ 22.42 Granted — — Forfeited (3,345) 22.61 Vested (1,362) 24.02 Unvested at end of period 185,331 $ 22.41 A summary of changes in time-based unvested restricted stock awards for the nine months ended September 30, 2024 follows: Shares Per Share Weighted Average Grant Date Fair Value Unvested at beginning of period 124,934 $ 24.09 Granted 112,828 21.26 Forfeited (8,306) 22.73 Vested (44,125) 24.16 Unvested at end of period 185,331 $ 22.41

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Earnings Per Share	The computation of basic and diluted earnings per common share is shown below: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Basic earnings per common share computation: Net income per condensed consolidated statements of income $ 12,878 $ 12,651 $ 36,285 $ 40,817 Net earnings allocated to participating securities (101) (70) (291) (222) Net earnings allocated to common stock $ 12,777 $ 12,581 $ 35,994 $ 40,595 Distributed earnings allocated to common stock $ 3,746 $ 3,645 $ 11,036 $ 10,969 Undistributed earnings allocated to common stock 9,031 8,936 24,958 29,626 Net earnings allocated to common stock $ 12,777 $ 12,581 $ 35,994 $ 40,595 Weighted average common shares outstanding, including shares considered participating securities 20,997 20,969 20,994 21,048 Less: Average participating securities (155) (109) (162) (109) Weighted average shares 20,842 20,860 20,832 20,939 Basic earnings per common share $ 0.61 $ 0.60 $ 1.73 $ 1.94 Diluted earnings per common share computation: Net earnings allocated to common stock $ 12,777 $ 12,581 $ 35,994 $ 40,595 Weighted average common shares outstanding for basic earnings per common share 20,842 20,860 20,832 20,939 Add: Dilutive effect of stock compensation 70 40 64 40 Weighted average shares and dilutive potential common shares 20,912 20,900 20,896 20,979 Diluted earnings per common share $ 0.61 $ 0.60 $ 1.72 $ 1.94

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Amounts and Locations of Activity Related to Interest Rate Swaps Designated as Cash Flow Hedges Within Corporation's Consolidated Balance Sheet and Statement of Income	The following tables provide information about the amounts and locations of activity related to the interest rate swaps designated as cash flow hedges within the Corporation’s condensed consolidated statements of income for the three and nine months ended September 30, 2024 and 2023: For the Three Months (a) (b) (c) (d) (e) Interest rate contracts $ — Interest expense – $ — Other $ — For the Nine Months (a) (b) (c) (d) (e) Interest rate contracts $ — Interest expense – $ — Other $ — For the Three Months (a) (b) (c) (d) (e) Interest rate contracts $ (51) Interest expense – $ (55) Other $ — For the Nine Months (a) (b) (c) (d) (e) Interest rate contracts $ (119) Interest expense – $ (151) Other $ — (a) Amount of Gain or (Loss) Recognized in Other Comprehensive Loss on Derivative (Effective Portion), net of tax (b) Location of Gain or (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) (c) Amount of Gain or (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) (d) Location of Gain or (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing) (e) Amount of Gain or (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing)
Schedule of Amounts and Locations of Activity Related to Back-to-back Interest Rate Swaps Within Corporation's Consolidated Balance Sheet	The following table provides information about the amounts and locations of activity related to the back-to-back interest rate swaps within the Corporation’s condensed consolidated balance sheet as of September 30, 2024 and December 31, 2023: Fair Value Notional Asset Liability September 30, 2024 $ 65,748 $ 1,558 (a) $ 1,558 (b) December 31, 2023 $ 21,302 $ 1,013 (a) $ 1,013 (b) (a) Reported in accrued interest receivable and other assets within the condensed consolidated balance sheets (b) Reported in accrued interest payable and other liabilities within the condensed consolidated balance sheets

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are as follows at September 30, 2024 and December 31, 2023: Fair Value Measurements at September 30, 2024 Using: Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Description Total (Level 1) (Level 2) (Level 3) Assets: Securities Available-For-Sale: U.S. Government sponsored entities $ 13,087 $ 13,087 $ — $ — States and political subdivisions 94,127 — 94,127 — Residential and multi-family mortgage 223,951 — 223,951 — Corporate notes and bonds 38,326 — 38,326 — Pooled SBA 9,474 — 9,474 — Total Securities Available-For-Sale $ 378,965 $ 13,087 $ 365,878 $ — Interest Rate swaps $ 1,558 $ — $ 1,558 $ — Equity Securities: Corporate equity securities $ 6,473 $ 6,473 $ — $ — Mutual funds 1,983 1,983 — — Money market funds 303 303 — — Corporate notes 1,630 — 1,630 — Total Equity Securities $ 10,389 $ 8,759 $ 1,630 $ — Liabilities: Interest Rate Swaps $ (1,558) $ — $ (1,558) $ — Fair Value Measurements at December 31, 2023 Using: Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Description Total (Level 1) (Level 2) (Level 3) Assets: Securities Available-For-Sale: U.S. Government sponsored entities $ 4,988 $ 4,988 $ — $ — States and political subdivisions 91,809 — 91,809 — Residential and multi-family mortgage 191,519 — 191,519 — Corporate notes and bonds 43,139 — 43,139 — Pooled SBA 10,500 — 10,500 — Total Securities Available-For-Sale $ 341,955 $ 4,988 $ 336,967 $ — Interest Rate swaps $ 1,013 $ — $ 1,013 $ — Equity Securities: Corporate equity securities $ 5,341 $ 5,341 $ — $ — Mutual funds 2,223 2,223 — — Money market funds 1,103 1,103 — — Corporate notes 634 — 634 — Total Equity Securities $ 9,301 $ 8,667 $ 634 $ — Liabilities: Interest Rate Swaps $ (1,013) $ — $ (1,013) $ —
Schedule of Assets and Liabilities Measured at Fair Value on Non-recurring Basis	Assets and liabilities measured at fair value on a non-recurring basis are as follows at September 30, 2024 and December 31, 2023: Fair Value Measurements at September 30, 2024 Using Description Total Quoted Prices in Significant Other Significant Assets: Collateral-dependent loans receivable: Farmland $ 391 $ — $ — $ 391 Owner-occupied, nonfarm nonresidential properties 3,455 — — 3,455 Commercial and industrial 2,118 — — 2,118 Other construction loans and all land development loans and other land loans 1,203 — — 1,203 Multifamily (5 or more) residential properties 268 — — 268 Non-owner occupied, nonfarm nonresidential 6,274 — — 6,274 Home equity lines of credit 286 — — 286 Residential Mortgages secured by first liens 810 — — 810 Fair Value Measurements at December 31, 2023 Using Description Total Quoted Prices in Significant Other Significant Assets: Collateral-dependent loans receivable: Farmland $ 736 $ — $ — $ 736 Owner-occupied, nonfarm nonresidential properties 5,589 — — 5,589 Commercial and industrial 7,425 — — 7,425 Other construction loans and all land development loans and other land loans 1,299 — — 1,299 Multifamily (5 or more) residential properties 305 — — 305 Non-owner occupied, nonfarm nonresidential 7,216 — — 7,216 Home equity lines of credit 308 — — 308 Residential mortgages secured by first liens 871 — — 871
Schedule of Quantitative Information about Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on Non Recurring Basis	The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at September 30, 2024: Fair Valuation Unobservable Inputs Range Collateral-dependent loans receivable: Farmland $ 391 Valuation of third party appraisal on underlying collateral Loss severity rates 35% (35%) Owner-occupied, nonfarm nonresidential properties 3,455 Valuation of third party appraisal on underlying collateral Loss severity rates 32%-42% (39%) Commercial and industrial 2,118 Valuation of third party appraisal on underlying collateral Loss severity rates 10%-65% (26%) Other construction loans and all land development loans and other land loans 1,203 Valuation of third party appraisal on underlying collateral Loss severity rates 36% (36%) Multifamily (5 or more) residential properties 268 Valuation of third party appraisal on underlying collateral Loss severity rates 34% (34%) Non-owner occupied, nonfarm nonresidential 6,274 Valuation of third party appraisal on underlying collateral Loss severity rates 0%-87% (56%) Home equity lines of credit 286 Valuation of third party appraisal on underlying collateral Loss severity rates 21%-23% (21%) Residential Mortgages secured by first liens 810 Valuation of third party appraisal on underlying collateral Loss severity rates 23%-48% (37%) The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2023: Fair Valuation Unobservable Inputs Range Collateral-dependent loans receivable: Farmland $ 736 Valuation of third party appraisal on underlying collateral Loss severity rates 29%-31% (30%) Owner-occupied, nonfarm nonresidential properties 5,589 Valuation of third party appraisal on underlying collateral Loss severity rates 9%-100% (14%) Commercial and industrial 7,425 Valuation of third party appraisal on underlying collateral Loss severity rates 8%-75% (31%) Other construction loans and all land development loans and other land loans 1,299 Valuation of third party appraisal on underlying collateral Loss severity rates 32% (32%) Multifamily (5 or more) residential properties 305 Valuation of third party appraisal on underlying collateral Loss severity rates 28% (28%) Non-owner occupied, nonfarm nonresidential 7,216 Valuation of third party appraisal on underlying collateral Loss severity rates 32%-48% (43%) Home equity lines of credit 308 Valuation of third party appraisal on underlying collateral Loss severity rates 15%-17% (15%) Residential mortgages secured by first liens 871 Valuation of third party appraisal on underlying collateral Loss severity rates 17%-42% (31%)
Schedule of Carrying Amount and Fair Value of Financial Instruments	The following table presents the carrying amount and fair value of financial instruments at September 30, 2024: Carrying Fair Value Measurement Using: Total Amount Level 1 Level 2 Level 3 Fair Value ASSETS Cash and cash equivalents $ 360,909 $ 360,909 $ — $ — $ 360,909 Debt securities available-for-sale 378,965 13,087 365,878 — 378,965 Debt securities held-to-maturity 328,152 81,601 227,324 — 308,925 Equity securities 10,389 8,759 1,630 — 10,389 Loans held for sale 768 — 771 — 771 Net loans receivable 4,545,264 — — 4,449,829 4,449,829 FHLB and other restricted stock holdings and investments 40,937 n/a n/a n/a n/a Interest rate swaps 1,558 — 1,558 — 1,558 Accrued interest receivable 24,804 366 2,412 22,026 24,804 LIABILITIES Deposits $ (5,216,949) $ (4,563,117) $ (651,225) $ — $ (5,214,342) Subordinated notes and debentures (105,115) — (128,071) — (128,071) Interest rate swaps (1,558) — (1,558) — (1,558) Accrued interest payable (5,600) — (5,600) — (5,600) The following table presents the carrying amount and fair value of financial instruments at December 31, 2023: Carrying Fair Value Measurement Using: Total Amount Level 1 Level 2 Level 3 Fair Value ASSETS Cash and cash equivalents $ 222,046 $ 222,046 $ — $ — $ 222,046 Debt securities available-for-sale 341,955 4,988 336,967 — 341,955 Debt securities held-to-maturity 388,968 104,141 256,429 — 360,570 Equity securities 9,301 8,667 634 — 9,301 Loans held for sale 675 — 677 — 677 Net loans receivable 4,422,644 — — 4,323,476 4,323,476 FHLB and other restricted stock holdings and investments 30,011 n/a n/a n/a n/a Interest rate swaps 1,013 — 1,013 — 1,013 Accrued interest receivable 24,318 410 2,319 21,589 24,318 LIABILITIES Deposits $ (4,998,750) $ (4,492,256) $ (508,181) $ — $ (5,000,437) Subordinated notes and debentures (104,887) — (134,298) — (134,298) Interest rate swaps (1,013) — (1,013) — (1,013) Accrued interest payable (3,550) — (3,550) — (3,550)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND DISCLOSURE RULES (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments | segment	1
Goodwill impairment	$ 0
Accumulated goodwill impairment	$ 0

SECURITIES - Schedule of Securi

SECURITIES - Schedule of Securities Available for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Total debt securities	$ 422,222	$ 395,803
Unrealized Gains	460	36
Unrealized Losses	(43,717)	(53,884)
Allowance For Credit Losses	0	0
Debt securities available-for-sale	378,965	341,955
U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Total debt securities	13,055	5,024
Unrealized Gains	35	0
Unrealized Losses	(3)	(36)
Allowance For Credit Losses	0	0
Debt securities available-for-sale	13,087	4,988
State & political subdivisions
Debt Securities, Available-for-sale [Line Items]
Total debt securities	104,685	105,102
Unrealized Gains	63	22
Unrealized Losses	(10,621)	(13,315)
Allowance For Credit Losses	0	0
Debt securities available-for-sale	94,127	91,809
Residential & multi-family mortgage
Debt Securities, Available-for-sale [Line Items]
Total debt securities	251,733	225,871
Unrealized Gains	289	1
Unrealized Losses	(28,071)	(34,353)
Allowance For Credit Losses	0	0
Debt securities available-for-sale	223,951	191,519
Corporate notes & bonds
Debt Securities, Available-for-sale [Line Items]
Total debt securities	42,684	48,459
Unrealized Gains	71	13
Unrealized Losses	(4,429)	(5,333)
Allowance For Credit Losses	0	0
Debt securities available-for-sale	38,326	43,139
Pooled SBA
Debt Securities, Available-for-sale [Line Items]
Total debt securities	10,065	11,347
Unrealized Gains	2	0
Unrealized Losses	(593)	(847)
Allowance For Credit Losses	0	0
Debt securities available-for-sale	$ 9,474	$ 10,500

SECURITIES - Schedule of Secu_2

SECURITIES - Schedule of Securities Held-to-Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 328,152	$ 388,968
Unrealized Gains	0	0
Unrealized Losses	(19,227)	(28,398)
Allowance For Credit Losses	0	0
Debt securities held-to-maturity	308,925	360,570
U.S. Government sponsored entities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	249,415	302,945
Unrealized Gains	0	0
Unrealized Losses	(11,564)	(19,038)
Allowance For Credit Losses	0	0
Debt securities held-to-maturity	237,851	283,907
Residential & multi-family mortgage
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	78,737	86,023
Unrealized Gains	0	0
Unrealized Losses	(7,663)	(9,360)
Allowance For Credit Losses	0	0
Debt securities held-to-maturity	$ 71,074	$ 76,663

SECURITIES - Additional Informa

SECURITIES - Additional Information (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) security	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) security	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($) security	Dec. 31, 2023 USD ($) security
Debt and Equity Securities, FV-NI [Line Items]
Number of securities transferred | security					74
Transfer of debt securities, fair value					$ 213,700
Net unrealized holding gain (loss)					$ 5,600
Reclassification adjustment for net realized gains	$ (2)	$ 0	$ (2)	$ 11
Number of securities holdings | security	0		0			0
Shareholders equity, percentage	10%		10%			10%
Credit related impairment	$ 0		$ 0			$ 0
Collateral Pledged
Debt and Equity Securities, FV-NI [Line Items]
Securities pledged to public deposits	$ 452,700		$ 452,700			$ 489,000

SECURITIES - Schedule of Inform

SECURITIES - Schedule of Information Pertaining to Security Sales (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Proceeds	$ 46	$ 0	$ 46	$ 13,151
Gross Gains	0	0	0	52
Gross Losses	$ (9)	$ 0	$ (9)	$ 0

SECURITIES - Schedule of Contra

SECURITIES - Schedule of Contractual Maturity of Securities Available for Sale, Excluding Equity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost
1 year or less	$ 22,739
1 year – 5 years	45,428
5 years – 10 years	70,849
After 10 years	21,408
Total, Amortized Cost	160,424
Total debt securities	422,222
Fair Value
1 year or less	22,701
1 year – 5 years	43,236
5 years – 10 years	62,761
After 10 years	16,842
Total, Fair Value	145,540
Total debt securities	378,965	$ 341,955
Amortized Cost
1 year or less	67,188
1 year – 5 years	158,174
5 years – 10 years	24,053
After 10 years	0
Total, Amortized Cost	249,415
Total debt securities	328,152	388,968
Fair Value
1 year or less	66,236
1 year – 5 years	150,325
5 years – 10 years	21,290
After 10 years	0
Total, Fair Value	237,851
Total debt securities	308,925	360,570
Residential & multi-family mortgage
Amortized Cost
Mortgage & asset backed securities, Amortized Cost	251,733
Fair Value
Mortgage & asset backed securities, Fair Value	223,951
Total debt securities	223,951	191,519
Amortized Cost
Mortgage & asset backed securities, Amortized Cost	78,737
Fair Value
Mortgage & asset backed securities, Fair Value	71,074
Total debt securities	71,074	76,663
Pooled SBA
Amortized Cost
Mortgage & asset backed securities, Amortized Cost	10,065
Fair Value
Mortgage & asset backed securities, Fair Value	9,474
Total debt securities	9,474	$ 10,500
Amortized Cost
Mortgage & asset backed securities, Amortized Cost	0
Fair Value
Mortgage & asset backed securities, Fair Value	$ 0

SECURITIES - Schedule of Secu_3

SECURITIES - Schedule of Securities with Unrealized Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Less than 12 Months
Fair Value	$ 9,504	$ 4,214
Unrealized Loss	(22)	(23)
12 Months or More
Fair Value	300,105	330,117
Unrealized Loss	(43,695)	(53,861)
Fair Value	309,609	334,331
Unrealized Loss	(43,717)	(53,884)
U.S. Government sponsored entities
Less than 12 Months
Fair Value	799	2,487
Unrealized Loss	0	(1)
12 Months or More
Fair Value	721	1,956
Unrealized Loss	(3)	(35)
Fair Value	1,520	4,443
Unrealized Loss	(3)	(36)
State & political subdivisions
Less than 12 Months
Fair Value	0	749
Unrealized Loss	0	0
12 Months or More
Fair Value	83,453	84,828
Unrealized Loss	(10,621)	(13,315)
Fair Value	83,453	85,577
Unrealized Loss	(10,621)	(13,315)
Residential & multi-family mortgage
Less than 12 Months
Fair Value	7,708	0
Unrealized Loss	(19)	0
12 Months or More
Fair Value	170,336	191,436
Unrealized Loss	(28,052)	(34,353)
Fair Value	178,044	191,436
Unrealized Loss	(28,071)	(34,353)
Corporate notes and bonds
Less than 12 Months
Fair Value	997	978
Unrealized Loss	(3)	(22)
12 Months or More
Fair Value	36,585	41,488
Unrealized Loss	(4,426)	(5,311)
Fair Value	37,582	42,466
Unrealized Loss	(4,429)	(5,333)
Pooled SBA
Less than 12 Months
Fair Value	0	0
Unrealized Loss	0	0
12 Months or More
Fair Value	9,010	10,409
Unrealized Loss	(593)	(847)
Fair Value	9,010	10,409
Unrealized Loss	$ (593)	$ (847)

SECURITIES - Schedule of Held-t

SECURITIES - Schedule of Held-to-maturity Debt Securities with Unrealized Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Less than 12 Months
Fair Value	$ 0	$ 0
Unrealized Loss	0	0
12 Months or More
Fair Value	308,925	360,570
Unrealized Loss	(19,227)	(28,398)
Fair Value	308,925	360,570
Unrealized Loss	(19,227)	(28,398)
U.S. Government sponsored entities
Less than 12 Months
Fair Value	0	0
Unrealized Loss	0	0
12 Months or More
Fair Value	237,851	283,907
Unrealized Loss	(11,564)	(19,038)
Fair Value	237,851	283,907
Unrealized Loss	(11,564)	(19,038)
Residential & multi-family mortgage
Less than 12 Months
Fair Value	0	0
Unrealized Loss	0	0
12 Months or More
Fair Value	71,074	76,663
Unrealized Loss	(7,663)	(9,360)
Fair Value	71,074	76,663
Unrealized Loss	$ (7,663)	$ (9,360)

SECURITIES - Schedule of Tradin

SECURITIES - Schedule of Trading Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	$ 10,389	$ 9,301
Corporate equity securities
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	6,473	5,341
Mutual funds
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	1,983	2,223
Money market funds
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	303	1,103
Corporate notes
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	$ 1,630	$ 634

LOANS RECEIVABLE AND ALLOWANC_3

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Net Loans (Details) $ in Thousands	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 4,591,908		$ 4,468,476
Percentage of Total	1		1
Less: allowance for credit losses	$ (46,644)	$ (45,532)	$ (45,832)	$ (45,832)	$ (45,541)	$ (43,436)
Net loans receivable	4,545,264		4,422,644
Net deferred loan origination fees included in the above table	491		2,448
Farmland
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 31,820		$ 33,485
Percentage of Total	0.007		0.008
Less: allowance for credit losses	$ (162)	(154)	$ (138)	(125)	(140)	(159)
Owner-occupied, nonfarm nonresidential properties
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 531,499		$ 511,910
Percentage of Total	0.116		0.115
Less: allowance for credit losses	$ (5,222)	(5,000)	$ (4,131)	(3,948)	(3,151)	(2,905)
Agricultural production and other loans to farmers
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 1,733		$ 1,652
Percentage of Total	0		0
Less: allowance for credit losses	$ (7)	(8)	$ (7)	(4)	(5)	(6)
Commercial and Industrial
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 719,441		$ 726,442
Percentage of Total	0.157		0.163
Less: allowance for credit losses	$ (7,162)	(7,113)	$ (9,500)	(7,479)	(8,659)	(9,766)
Obligations (other than securities and leases) of states and political subdivisions
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 142,423		$ 152,201
Percentage of Total	0.031		0.034
Less: allowance for credit losses	$ (1,497)	(2,554)	$ (2,627)	(2,627)	(2,306)	(1,863)
Other loans
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 26,132		$ 25,507
Percentage of Total	0.006		0.006
Less: allowance for credit losses	$ (306)	(403)	$ (389)	(519)	(733)	(456)
Other construction loans and all land development and other land loans
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 288,628		$ 340,358
Percentage of Total	0.063		0.076
Less: allowance for credit losses	$ (2,658)	(3,114)	$ (2,830)	(3,958)	(3,591)	(3,253)
Multifamily (5 or more) residential properties
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 408,469		$ 305,697
Percentage of Total	0.089		0.068
Less: allowance for credit losses	$ (1,875)	(1,410)	$ (1,251)	(2,150)	(1,613)	(2,353)
Non-owner occupied, nonfarm nonresidential properties
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 1,016,001		$ 984,033
Percentage of Total	0.221		0.220
Less: allowance for credit losses	$ (11,513)	(9,718)	$ (9,783)	(9,901)	(8,977)	(7,653)
1-4 Family Construction
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 24,599		$ 28,055
Percentage of Total	0.005		0.006
Less: allowance for credit losses	$ (189)	(147)	$ (191)	(397)	(408)	(327)
Home equity lines of credit
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 157,797		$ 130,700
Percentage of Total	0.034		0.029
Less: allowance for credit losses	$ (982)	(1,035)	$ (844)	(804)	(969)	(1,173)
Residential Mortgages secured by first liens
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 1,012,020		$ 1,005,335
Percentage of Total	0.220		0.225
Less: allowance for credit losses	$ (9,133)	(8,934)	$ (8,274)	(7,994)	(9,250)	(8,484)
Residential Mortgages secured by junior liens
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 100,013		$ 91,240
Percentage of Total	0.022		0.020
Less: allowance for credit losses	$ (1,365)	(1,598)	$ (1,487)	(1,519)	(1,578)	(1,035)
Other revolving credit plans
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 41,630		$ 42,877
Percentage of Total	0.009		0.010
Less: allowance for credit losses	$ (960)	(934)	$ (977)	(992)	(931)	(722)
Automobile
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 22,280		$ 25,315
Percentage of Total	0.005		0.006
Less: allowance for credit losses	$ (298)	(287)	$ (360)	(366)	(376)	(271)
Other consumer
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 53,556		$ 51,592
Percentage of Total	0.012		0.011
Less: allowance for credit losses	$ (2,905)	(2,802)	$ (2,656)	(2,642)	(2,561)	(2,665)
Credit cards
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 13,574		$ 11,785
Percentage of Total	0.003		0.003
Less: allowance for credit losses	$ (117)	(103)	$ (95)	(80)	(72)	(67)
Overdrafts
Loan Portfolio By Loan Grade [Line Items]
Loans receivable	$ 293		$ 292
Percentage of Total	0		0
Less: allowance for credit losses	$ (293)	$ (218)	$ (292)	$ (327)	$ (221)	$ (278)

LOANS RECEIVABLE AND ALLOWANC_4

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans receivable	$ 4,591,908,000		$ 4,591,908,000		$ 4,468,476,000
Increase in allowance for credit losses	1,100,000		812,000
Provision for credit loss expense	2,381,000	$ 1,056,000	6,292,000	$ 4,751,000
Provision for credit losses on unfunded loan commitments	49,000	33,000	112,000	$ 148,000
Financing receivable, excluding accrued interest, modified, subsequent default	0
Syndicated Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans receivable	69,470,000		69,470,000		108,710,000
Unfunded Loan Commitment
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	$ 0	0
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans receivable	719,441,000		719,441,000		726,442,000
Commercial and Industrial | Syndicated Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans receivable	$ 69,500,000		$ 69,500,000		$ 108,700,000

LOANS RECEIVABLE AND ALLOWANC_5

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	$ 45,532	$ 45,541	$ 45,832	$ 43,436
(Charge-offs)	(1,412)	(855)	(5,759)	(2,675)
Recoveries	192	123	391	468
Provision (Benefit) for Credit Losses on Loans Receivable	2,332	1,023	6,180	4,603
Ending Allowance	46,644	45,832	46,644	45,832
Farmland
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	154	140	138	159
(Charge-offs)	0	0	0	0
Recoveries	0	0	0	0
Provision (Benefit) for Credit Losses on Loans Receivable	8	(15)	24	(34)
Ending Allowance	162	125	162	125
Owner-occupied, nonfarm nonresidential properties
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	5,000	3,151	4,131	2,905
(Charge-offs)	0	0	(699)	(26)
Recoveries	28	8	45	23
Provision (Benefit) for Credit Losses on Loans Receivable	194	789	1,745	1,046
Ending Allowance	5,222	3,948	5,222	3,948
Agricultural production and other loans to farmers
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	8	5	7	6
(Charge-offs)	0	0	0	0
Recoveries	0	0	0	0
Provision (Benefit) for Credit Losses on Loans Receivable	(1)	(1)	0	(2)
Ending Allowance	7	4	7	4
Commercial and Industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	7,113	8,659	9,500	9,766
(Charge-offs)	(596)	(80)	(2,360)	(126)
Recoveries	8	42	56	187
Provision (Benefit) for Credit Losses on Loans Receivable	637	(1,142)	(34)	(2,348)
Ending Allowance	7,162	7,479	7,162	7,479
Obligations (other than securities and leases) of states and political subdivisions
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	2,554	2,306	2,627	1,863
(Charge-offs)	0	0	0	0
Recoveries	0	0	0	0
Provision (Benefit) for Credit Losses on Loans Receivable	(1,057)	321	(1,130)	764
Ending Allowance	1,497	2,627	1,497	2,627
Other loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	403	733	389	456
(Charge-offs)	0	0	0	0
Recoveries	0	0	0	0
Provision (Benefit) for Credit Losses on Loans Receivable	(97)	(214)	(83)	63
Ending Allowance	306	519	306	519
Other construction loans and all land development and other land loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	3,114	3,591	2,830	3,253
(Charge-offs)	0	0	0	0
Recoveries	0	0	0	0
Provision (Benefit) for Credit Losses on Loans Receivable	(456)	367	(172)	705
Ending Allowance	2,658	3,958	2,658	3,958
Multifamily (5 or more) residential properties
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	1,410	1,613	1,251	2,353
(Charge-offs)	0	0	0	(65)
Recoveries	0	0	0	2
Provision (Benefit) for Credit Losses on Loans Receivable	465	537	624	(140)
Ending Allowance	1,875	2,150	1,875	2,150
Non-owner occupied, nonfarm nonresidential properties
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	9,718	8,977	9,783	7,653
(Charge-offs)	0	(88)	(349)	(336)
Recoveries	20	6	20	6
Provision (Benefit) for Credit Losses on Loans Receivable	1,775	1,006	2,059	2,578
Ending Allowance	11,513	9,901	11,513	9,901
1-4 Family Construction
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	147	408	191	327
(Charge-offs)	0	0	0	0
Recoveries	0	0	0	0
Provision (Benefit) for Credit Losses on Loans Receivable	42	(11)	(2)	70
Ending Allowance	189	397	189	397
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	1,035	969	844	1,173
(Charge-offs)	0	(10)	0	(10)
Recoveries	1	1	4	4
Provision (Benefit) for Credit Losses on Loans Receivable	(54)	(156)	134	(363)
Ending Allowance	982	804	982	804
Residential Mortgages secured by first liens
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	8,934	9,250	8,274	8,484
(Charge-offs)	(14)	(15)	(78)	(22)
Recoveries	0	0	0	3
Provision (Benefit) for Credit Losses on Loans Receivable	213	(1,241)	937	(471)
Ending Allowance	9,133	7,994	9,133	7,994
Residential Mortgages secured by junior liens
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	1,598	1,578	1,487	1,035
(Charge-offs)	0	0	0	0
Recoveries	0	0	0	0
Provision (Benefit) for Credit Losses on Loans Receivable	(233)	(59)	(122)	484
Ending Allowance	1,365	1,519	1,365	1,519
Other revolving credit plans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	934	931	977	722
(Charge-offs)	(18)	(40)	(117)	(98)
Recoveries	2	4	22	21
Provision (Benefit) for Credit Losses on Loans Receivable	42	97	78	347
Ending Allowance	960	992	960	992
Automobile
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	287	376	360	271
(Charge-offs)	(29)	(23)	(53)	(33)
Recoveries	2	0	6	0
Provision (Benefit) for Credit Losses on Loans Receivable	38	13	(15)	128
Ending Allowance	298	366	298	366
Other consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	2,802	2,561	2,656	2,665
(Charge-offs)	(519)	(423)	(1,562)	(1,405)
Recoveries	105	23	158	97
Provision (Benefit) for Credit Losses on Loans Receivable	517	481	1,653	1,285
Ending Allowance	2,905	2,642	2,905	2,642
Credit cards
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	103	72	95	67
(Charge-offs)	(86)	(23)	(126)	(103)
Recoveries	6	7	14	14
Provision (Benefit) for Credit Losses on Loans Receivable	94	24	134	102
Ending Allowance	117	80	117	80
Overdrafts
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Allowance	218	221	292	278
(Charge-offs)	(150)	(153)	(415)	(451)
Recoveries	20	32	66	111
Provision (Benefit) for Credit Losses on Loans Receivable	205	227	350	389
Ending Allowance	$ 293	$ 327	$ 293	$ 327

LOANS RECEIVABLE AND ALLOWANC_6

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Nonaccrual Loans and Loans Receivable Past Due over 89 Days Still Accruing Interest by Class of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Nonaccrual	$ 39,855	$ 29,639
Nonaccrual With No Allowance for Credit Loss	31,036	21,008
Loans Receivable Past Due over 89 Days Still Accruing	666	55
Farmland
Financing Receivable, Past Due [Line Items]
Nonaccrual	670	1,083
Nonaccrual With No Allowance for Credit Loss	670	1,083
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Owner-occupied, nonfarm nonresidential properties
Financing Receivable, Past Due [Line Items]
Nonaccrual	6,774	2,673
Nonaccrual With No Allowance for Credit Loss	1,521	1,488
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Nonaccrual	10,327	7,512
Nonaccrual With No Allowance for Credit Loss	10,113	4,389
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Other construction loans and all land development and other land loans
Financing Receivable, Past Due [Line Items]
Nonaccrual	1,552	1,653
Nonaccrual With No Allowance for Credit Loss	99	104
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Multifamily (5 or more) residential properties
Financing Receivable, Past Due [Line Items]
Nonaccrual	268	305
Nonaccrual With No Allowance for Credit Loss	268	305
Loans Receivable Past Due over 89 Days Still Accruing	491	0
Non-owner occupied, nonfarm nonresidential properties
Financing Receivable, Past Due [Line Items]
Nonaccrual	8,025	9,076
Nonaccrual With No Allowance for Credit Loss	6,502	6,716
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Nonaccrual	1,126	940
Nonaccrual With No Allowance for Credit Loss	1,126	940
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Residential Mortgages secured by first liens
Financing Receivable, Past Due [Line Items]
Nonaccrual	9,638	5,316
Nonaccrual With No Allowance for Credit Loss	9,262	4,902
Loans Receivable Past Due over 89 Days Still Accruing	43	23
Residential Mortgages secured by junior liens
Financing Receivable, Past Due [Line Items]
Nonaccrual	326	123
Nonaccrual With No Allowance for Credit Loss	326	123
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Other revolving credit plans
Financing Receivable, Past Due [Line Items]
Nonaccrual	194	81
Nonaccrual With No Allowance for Credit Loss	194	81
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Automobile
Financing Receivable, Past Due [Line Items]
Nonaccrual	189	79
Nonaccrual With No Allowance for Credit Loss	189	79
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Other consumer
Financing Receivable, Past Due [Line Items]
Nonaccrual	766	798
Nonaccrual With No Allowance for Credit Loss	766	798
Loans Receivable Past Due over 89 Days Still Accruing	0	0
Credit cards
Financing Receivable, Past Due [Line Items]
Nonaccrual	0	0
Nonaccrual With No Allowance for Credit Loss	0	0
Loans Receivable Past Due over 89 Days Still Accruing	$ 132	$ 32

LOANS RECEIVABLE AND ALLOWANC_7

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Amortized Cost Basis of Collateral-Dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	$ 15,936	$ 24,638
Non-Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	2,257	4,295
Farmland | Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	391	736
Farmland | Non-Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	0	0
Owner-occupied, nonfarm nonresidential properties | Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	5,254	6,890
Owner-occupied, nonfarm nonresidential properties | Non-Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	0	4
Commercial and Industrial | Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	0	5,489
Commercial and Industrial | Non-Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	2,257	4,291
Other construction loans and all land development and other land loans | Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	1,453	1,549
Other construction loans and all land development and other land loans | Non-Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	0	0
Multifamily (5 or more) residential properties | Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	268	305
Multifamily (5 or more) residential properties | Non-Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	0	0
Non-owner occupied, nonfarm nonresidential properties | Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	7,274	8,291
Non-owner occupied, nonfarm nonresidential properties | Non-Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	0	0
Home equity lines of credit | Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	286	308
Home equity lines of credit | Non-Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	0	0
Residential Mortgages secured by first liens | Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	1,010	1,070
Residential Mortgages secured by first liens | Non-Real Estate Collateral
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized cost basis of collateral-dependent loans	$ 0	$ 0

LOANS RECEIVABLE AND ALLOWANC_8

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Aging of Recorded Investment in Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Loans receivable	$ 4,591,908	$ 4,468,476
30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	6,034	3,980
60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	3,624	3,231
Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	18,255	8,298
Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	27,913	15,509
Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	4,563,995	4,452,967
Farmland
Financing Receivable, Past Due [Line Items]
Loans receivable	31,820	33,485
Farmland | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Farmland | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	170	182
Farmland | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	129
Farmland | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	170	311
Farmland | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	31,650	33,174
Owner-occupied, nonfarm nonresidential properties
Financing Receivable, Past Due [Line Items]
Loans receivable	531,499	511,910
Owner-occupied, nonfarm nonresidential properties | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	599	120
Owner-occupied, nonfarm nonresidential properties | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Owner-occupied, nonfarm nonresidential properties | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,113	1,390
Owner-occupied, nonfarm nonresidential properties | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,712	1,510
Owner-occupied, nonfarm nonresidential properties | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	529,787	510,400
Agricultural production and other loans to farmers
Financing Receivable, Past Due [Line Items]
Loans receivable	1,733	1,652
Agricultural production and other loans to farmers | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Agricultural production and other loans to farmers | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Agricultural production and other loans to farmers | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Agricultural production and other loans to farmers | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Agricultural production and other loans to farmers | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,733	1,652
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Loans receivable	719,441	726,442
Commercial and Industrial | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	326	64
Commercial and Industrial | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	61	379
Commercial and Industrial | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	6,323	314
Commercial and Industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	6,710	757
Commercial and Industrial | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	712,731	725,685
Obligations (other than securities and leases) of states and political subdivisions
Financing Receivable, Past Due [Line Items]
Loans receivable	142,423	152,201
Obligations (other than securities and leases) of states and political subdivisions | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Obligations (other than securities and leases) of states and political subdivisions | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Obligations (other than securities and leases) of states and political subdivisions | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Obligations (other than securities and leases) of states and political subdivisions | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Obligations (other than securities and leases) of states and political subdivisions | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	142,423	152,201
Other loans
Financing Receivable, Past Due [Line Items]
Loans receivable	26,132	25,507
Other loans | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Other loans | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Other loans | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Other loans | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Other loans | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	26,132	25,507
Other construction loans and all land development and other land loans
Financing Receivable, Past Due [Line Items]
Loans receivable	288,628	340,358
Other construction loans and all land development and other land loans | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Other construction loans and all land development and other land loans | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	37	41
Other construction loans and all land development and other land loans | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,515	1,612
Other construction loans and all land development and other land loans | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,552	1,653
Other construction loans and all land development and other land loans | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	287,076	338,705
Multifamily (5 or more) residential properties
Financing Receivable, Past Due [Line Items]
Loans receivable	408,469	305,697
Multifamily (5 or more) residential properties | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Multifamily (5 or more) residential properties | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Multifamily (5 or more) residential properties | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	760	305
Multifamily (5 or more) residential properties | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	760	305
Multifamily (5 or more) residential properties | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	407,709	305,392
Non-owner occupied, nonfarm nonresidential properties
Financing Receivable, Past Due [Line Items]
Loans receivable	1,016,001	984,033
Non-owner occupied, nonfarm nonresidential properties | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	959	95
Non-owner occupied, nonfarm nonresidential properties | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	214	299
Non-owner occupied, nonfarm nonresidential properties | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,831	2,031
Non-owner occupied, nonfarm nonresidential properties | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	3,004	2,425
Non-owner occupied, nonfarm nonresidential properties | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,012,997	981,608
1-4 Family Construction
Financing Receivable, Past Due [Line Items]
Loans receivable	24,599	28,055
1-4 Family Construction | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
1-4 Family Construction | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
1-4 Family Construction | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
1-4 Family Construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
1-4 Family Construction | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	24,599	28,055
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Loans receivable	157,797	130,700
Home equity lines of credit | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	802	582
Home equity lines of credit | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	290	682
Home equity lines of credit | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	395	339
Home equity lines of credit | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,487	1,603
Home equity lines of credit | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	156,310	129,097
Residential Mortgages secured by first liens
Financing Receivable, Past Due [Line Items]
Loans receivable	1,012,020	1,005,335
Residential Mortgages secured by first liens | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	2,473	2,360
Residential Mortgages secured by first liens | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	2,563	1,094
Residential Mortgages secured by first liens | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	5,543	1,651
Residential Mortgages secured by first liens | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	10,579	5,105
Residential Mortgages secured by first liens | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,001,441	1,000,230
Residential Mortgages secured by junior liens
Financing Receivable, Past Due [Line Items]
Loans receivable	100,013	91,240
Residential Mortgages secured by junior liens | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	102	21
Residential Mortgages secured by junior liens | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	35	38
Residential Mortgages secured by junior liens | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	40	60
Residential Mortgages secured by junior liens | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	177	119
Residential Mortgages secured by junior liens | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	99,836	91,121
Other revolving credit plans
Financing Receivable, Past Due [Line Items]
Loans receivable	41,630	42,877
Other revolving credit plans | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	83	114
Other revolving credit plans | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	3	41
Other revolving credit plans | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	130	14
Other revolving credit plans | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	216	169
Other revolving credit plans | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	41,414	42,708
Automobile
Financing Receivable, Past Due [Line Items]
Loans receivable	22,280	25,315
Automobile | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	122	62
Automobile | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	18	5
Automobile | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	85	67
Automobile | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	225	134
Automobile | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	22,055	25,181
Other consumer
Financing Receivable, Past Due [Line Items]
Loans receivable	53,556	51,592
Other consumer | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	457	452
Other consumer | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	222	453
Other consumer | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	388	354
Other consumer | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	1,067	1,259
Other consumer | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	52,489	50,333
Credit cards
Financing Receivable, Past Due [Line Items]
Loans receivable	13,574	11,785
Credit cards | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	111	110
Credit cards | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	11	17
Credit cards | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	132	32
Credit cards | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	254	159
Credit cards | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	13,320	11,626
Overdrafts
Financing Receivable, Past Due [Line Items]
Loans receivable	293	292
Overdrafts | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Overdrafts | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Overdrafts | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Overdrafts | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	0	0
Overdrafts | Loans Receivable Not Past Due
Financing Receivable, Past Due [Line Items]
Loans receivable	$ 293	$ 292

LOANS RECEIVABLE AND ALLOWANC_9

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Amortized Cost Basis (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)	0.10%	0.20%	0.30%	0.50%
Current
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	$ 6,139	$ 849	$ 12,202	$ 14,969
30 - 59 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
60 - 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Greater Than 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	6,911	0	6,911
Total Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	6,911	0	6,911
Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Total amortized cost basis of loans that had a payment default	0		0
Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	6,139	6,975	11,764	20,095
Total amortized cost basis of loans that had a payment default	1,549		1,549
Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	438	554
Total amortized cost basis of loans that had a payment default	1,523		1,523
Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	$ 0	$ 333
Financing receivable, interest rate reduction (in percent)			0%	0.50%
Total amortized cost basis of loans that had a payment default	0		$ 0
Combination Payment Delay and Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	$ 785	0	$ 898
Total amortized cost basis of loans that had a payment default	$ 0		$ 0
Farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)			3.30%
Farmland | Current
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			$ 1,040
Farmland | 30 - 59 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0
Farmland | 60 - 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0
Farmland | Greater Than 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0
Farmland | Total Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0
Farmland | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0
Farmland | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			1,040
Farmland | Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0
Farmland | Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0
Farmland | Combination Payment Delay and Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			$ 0
Owner-occupied, nonfarm nonresidential properties
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)	0.10%	0.20%	1%	1.20%
Owner-occupied, nonfarm nonresidential properties | Current
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	$ 696	$ 64	$ 5,254	$ 5,314
Owner-occupied, nonfarm nonresidential properties | 30 - 59 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Owner-occupied, nonfarm nonresidential properties | 60 - 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Owner-occupied, nonfarm nonresidential properties | Greater Than 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	696	0	696
Owner-occupied, nonfarm nonresidential properties | Total Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	696	0	696
Owner-occupied, nonfarm nonresidential properties | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Owner-occupied, nonfarm nonresidential properties | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	696	760	5,254	6,010
Owner-occupied, nonfarm nonresidential properties | Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Owner-occupied, nonfarm nonresidential properties | Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Owner-occupied, nonfarm nonresidential properties | Combination Payment Delay and Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	$ 0	$ 0	$ 0
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)			0.10%	1.20%
Commercial and Industrial | Current
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			$ 465	$ 8,870
Commercial and Industrial | 30 - 59 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0	0
Commercial and Industrial | 60 - 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0	0
Commercial and Industrial | Greater Than 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0	0
Commercial and Industrial | Total Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0	0
Commercial and Industrial | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			0	0
Commercial and Industrial | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			27	7,870
Commercial and Industrial | Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			438	554
Commercial and Industrial | Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			$ 0	$ 333
Financing receivable, interest rate reduction (in percent)			0%	0.50%
Commercial and Industrial | Combination Payment Delay and Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated			$ 0	$ 113
Other construction loans and all land development and other land loans | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total amortized cost basis of loans that had a payment default	0		0
Other construction loans and all land development and other land loans | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total amortized cost basis of loans that had a payment default	1,549		1,549
Other construction loans and all land development and other land loans | Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total amortized cost basis of loans that had a payment default	0		0
Other construction loans and all land development and other land loans | Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total amortized cost basis of loans that had a payment default	0		0
Other construction loans and all land development and other land loans | Combination Payment Delay and Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total amortized cost basis of loans that had a payment default	$ 0		$ 0
Non-owner occupied, nonfarm nonresidential properties
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)	0.50%	0.80%	0.50%	0.80%
Non-owner occupied, nonfarm nonresidential properties | Current
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	$ 5,443	$ 785	$ 5,443	$ 785
Non-owner occupied, nonfarm nonresidential properties | 30 - 59 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Non-owner occupied, nonfarm nonresidential properties | 60 - 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Non-owner occupied, nonfarm nonresidential properties | Greater Than 89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	6,215	0	6,215
Non-owner occupied, nonfarm nonresidential properties | Total Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	6,215	0	6,215
Non-owner occupied, nonfarm nonresidential properties | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Total amortized cost basis of loans that had a payment default	0		0
Non-owner occupied, nonfarm nonresidential properties | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	5,443	6,215	5,443	6,215
Total amortized cost basis of loans that had a payment default	0		0
Non-owner occupied, nonfarm nonresidential properties | Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	0
Total amortized cost basis of loans that had a payment default	1,523		1,523
Non-owner occupied, nonfarm nonresidential properties | Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	0	0	$ 0
Financing receivable, interest rate reduction (in percent)				0%
Total amortized cost basis of loans that had a payment default	0		0
Non-owner occupied, nonfarm nonresidential properties | Combination Payment Delay and Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified accumulated	0	$ 785	0	$ 785
Total amortized cost basis of loans that had a payment default	$ 0		$ 0

LOANS RECEIVABLE AND ALLOWAN_10

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Financial Effect of Loan Modifications (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)	0.10%	0.20%	0.30%	0.50%
Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified increase decrease from modification			$ 0	$ 0
Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, modified, weighted average term extension (in years)			1 year	1 year
Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)			0%	0.50%
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)			0.10%	1.20%
Commercial and Industrial | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified increase decrease from modification			$ 0	$ 0
Commercial and Industrial | Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, modified, weighted average term extension (in years)			1 year	1 year
Commercial and Industrial | Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)			0%	0.50%
Non-owner occupied, nonfarm nonresidential properties
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)	0.50%	0.80%	0.50%	0.80%
Non-owner occupied, nonfarm nonresidential properties | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable excluding accrued interest modified increase decrease from modification				$ 0
Non-owner occupied, nonfarm nonresidential properties | Term Extension
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, modified, weighted average term extension (in years)				1 year
Non-owner occupied, nonfarm nonresidential properties | Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, interest rate reduction (in percent)				0%

LOANS RECEIVABLE AND ALLOWAN_11

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Credit Risk Profile By Risk Rating (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	$ 4,591,908	$ 4,468,476
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	3,057,394	2,927,203
Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	15,265	95,055
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	93,487	59,027
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	108,752	154,082
Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	3,166,146	3,081,285
Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	31,820	33,485
Farmland | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	25,726	32,402
Farmland | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	5,425	0
Farmland | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	669	1,083
Farmland | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Farmland | Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	6,094	1,083
Farmland | Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	31,820	33,485
Owner-occupied, nonfarm nonresidential properties
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	531,499	511,910
Owner-occupied, nonfarm nonresidential properties | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	507,250	475,093
Owner-occupied, nonfarm nonresidential properties | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,449	25,484
Owner-occupied, nonfarm nonresidential properties | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	22,800	11,333
Owner-occupied, nonfarm nonresidential properties | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Owner-occupied, nonfarm nonresidential properties | Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	24,249	36,817
Owner-occupied, nonfarm nonresidential properties | Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	531,499	511,910
Agricultural production and other loans to farmers
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,733	1,652
Agricultural production and other loans to farmers | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,733	1,652
Agricultural production and other loans to farmers | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Agricultural production and other loans to farmers | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Agricultural production and other loans to farmers | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Agricultural production and other loans to farmers | Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Agricultural production and other loans to farmers | Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,733	1,652
Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	719,441	726,442
Commercial and Industrial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	672,435	653,981
Commercial and Industrial | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	5,590	52,030
Commercial and Industrial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	41,416	20,431
Commercial and Industrial | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Commercial and Industrial | Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	47,006	72,461
Commercial and Industrial | Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	719,441	726,442
Obligations (other than securities and leases) of states and political subdivisions
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	142,423	152,201
Obligations (other than securities and leases) of states and political subdivisions | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	142,423	139,014
Obligations (other than securities and leases) of states and political subdivisions | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	13,187
Obligations (other than securities and leases) of states and political subdivisions | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Obligations (other than securities and leases) of states and political subdivisions | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Obligations (other than securities and leases) of states and political subdivisions | Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	13,187
Obligations (other than securities and leases) of states and political subdivisions | Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	142,423	152,201
Other loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	26,132	25,507
Other loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	26,132	25,507
Other loans | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Other loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Other loans | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Other loans | Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Other loans | Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	26,132	25,507
Other construction loans and all land development and other land loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	288,628	340,358
Other construction loans and all land development and other land loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	287,113	338,746
Other construction loans and all land development and other land loans | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Other construction loans and all land development and other land loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,515	1,612
Other construction loans and all land development and other land loans | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Other construction loans and all land development and other land loans | Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,515	1,612
Other construction loans and all land development and other land loans | Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	288,628	340,358
Multifamily (5 or more) residential properties
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	408,469	305,697
Multifamily (5 or more) residential properties | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	403,638	303,554
Multifamily (5 or more) residential properties | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	1,346
Multifamily (5 or more) residential properties | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	4,831	797
Multifamily (5 or more) residential properties | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Multifamily (5 or more) residential properties | Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	4,831	2,143
Multifamily (5 or more) residential properties | Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	408,469	305,697
Non-owner occupied, nonfarm nonresidential properties
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,016,001	984,033
Non-owner occupied, nonfarm nonresidential properties | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	990,944	957,254
Non-owner occupied, nonfarm nonresidential properties | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	2,801	3,008
Non-owner occupied, nonfarm nonresidential properties | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	22,256	23,771
Non-owner occupied, nonfarm nonresidential properties | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Non-owner occupied, nonfarm nonresidential properties | Total Non-Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	25,057	26,779
Non-owner occupied, nonfarm nonresidential properties | Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	$ 1,016,001	$ 984,033

LOANS RECEIVABLE AND ALLOWAN_12

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Risk Rating (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 4,591,908	$ 4,468,476
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total	3,057,394	2,927,203
Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total	15,265	95,055
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total	93,487	59,027
Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	100	3,250
One fiscal year before current year	3,182	12,897
Two fiscal years before current year	12,241	7,151
Three fiscal years before current year	6,568	1,465
Four fiscal years before current year	1,443	815
More than four fiscal years before current year	7,901	7,605
Revolving Loans Amortized Cost Basis	385	302
Revolving Loans Converted to Term	0	0
Total	31,820	33,485
Current period gross write offs
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Farmland | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	100	3,250
One fiscal year before current year	3,182	12,897
Two fiscal years before current year	6,816	6,845
Three fiscal years before current year	6,568	1,465
Four fiscal years before current year	1,443	815
More than four fiscal years before current year	7,232	6,828
Revolving Loans Amortized Cost Basis	385	302
Revolving Loans Converted to Term	0	0
Total	25,726	32,402
Farmland | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	5,425	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	5,425	0
Farmland | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	0	306
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	669	777
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	669	1,083
Owner-occupied, nonfarm nonresidential properties
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	72,302	65,405
One fiscal year before current year	66,485	132,505
Two fiscal years before current year	124,175	109,616
Three fiscal years before current year	103,989	58,201
Four fiscal years before current year	41,150	56,511
More than four fiscal years before current year	100,551	76,452
Revolving Loans Amortized Cost Basis	22,847	13,220
Revolving Loans Converted to Term	0	0
Total	531,499	511,910
Current period gross write offs
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	699	26
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	699	26
Owner-occupied, nonfarm nonresidential properties | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	58,095	64,237
One fiscal year before current year	65,358	125,894
Two fiscal years before current year	119,055	107,740
Three fiscal years before current year	103,035	44,286
Four fiscal years before current year	41,150	49,366
More than four fiscal years before current year	98,456	73,649
Revolving Loans Amortized Cost Basis	22,101	9,921
Revolving Loans Converted to Term	0	0
Total	507,250	475,093
Owner-occupied, nonfarm nonresidential properties | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	320
One fiscal year before current year	0	6,611
Two fiscal years before current year	86	1,180
Three fiscal years before current year	258	13,623
Four fiscal years before current year	0	407
More than four fiscal years before current year	542	210
Revolving Loans Amortized Cost Basis	563	3,133
Revolving Loans Converted to Term	0	0
Total	1,449	25,484
Owner-occupied, nonfarm nonresidential properties | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	14,207	848
One fiscal year before current year	1,127	0
Two fiscal years before current year	5,034	696
Three fiscal years before current year	696	292
Four fiscal years before current year	0	6,738
More than four fiscal years before current year	1,553	2,593
Revolving Loans Amortized Cost Basis	183	166
Revolving Loans Converted to Term	0	0
Total	22,800	11,333
Agricultural production and other loans to farmers
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	72	703
One fiscal year before current year	588	34
Two fiscal years before current year	26	89
Three fiscal years before current year	25	60
Four fiscal years before current year	48	5
More than four fiscal years before current year	151	159
Revolving Loans Amortized Cost Basis	823	602
Revolving Loans Converted to Term	0	0
Total	1,733	1,652
Current period gross write offs
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Agricultural production and other loans to farmers | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	72	703
One fiscal year before current year	588	34
Two fiscal years before current year	26	89
Three fiscal years before current year	25	60
Four fiscal years before current year	48	5
More than four fiscal years before current year	151	159
Revolving Loans Amortized Cost Basis	823	602
Revolving Loans Converted to Term	0	0
Total	1,733	1,652
Agricultural production and other loans to farmers | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Agricultural production and other loans to farmers | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Commercial and Industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	119,375	86,043
One fiscal year before current year	53,436	148,366
Two fiscal years before current year	123,760	148,515
Three fiscal years before current year	71,508	33,936
Four fiscal years before current year	26,577	10,277
More than four fiscal years before current year	24,797	16,385
Revolving Loans Amortized Cost Basis	299,988	282,920
Revolving Loans Converted to Term	0	0
Total	719,441	726,442
Current period gross write offs
2024	0	50
2023	301	0
2022	50	0
2021	537	191
2020	1	0
Prior	43	0
Revolving Loans Amortized Cost Basis	1,428	151
Revolving Loans Converted to Term	0	0
Total	2,360	392
Commercial and Industrial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	118,480	78,325
One fiscal year before current year	48,338	140,178
Two fiscal years before current year	122,655	141,439
Three fiscal years before current year	69,888	33,475
Four fiscal years before current year	26,474	6,662
More than four fiscal years before current year	23,130	14,709
Revolving Loans Amortized Cost Basis	263,470	239,193
Revolving Loans Converted to Term	0	0
Total	672,435	653,981
Commercial and Industrial | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	11	7,718
One fiscal year before current year	59	7,803
Two fiscal years before current year	569	2,795
Three fiscal years before current year	0	65
Four fiscal years before current year	51	139
More than four fiscal years before current year	36	21
Revolving Loans Amortized Cost Basis	4,864	33,489
Revolving Loans Converted to Term	0	0
Total	5,590	52,030
Commercial and Industrial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	884	0
One fiscal year before current year	5,039	385
Two fiscal years before current year	536	4,281
Three fiscal years before current year	1,620	396
Four fiscal years before current year	52	3,476
More than four fiscal years before current year	1,631	1,655
Revolving Loans Amortized Cost Basis	31,654	10,238
Revolving Loans Converted to Term	0	0
Total	41,416	20,431
Obligations (other than securities and leases) of states and political subdivisions
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	7,853	24,964
One fiscal year before current year	25,075	16,791
Two fiscal years before current year	16,102	31,768
Three fiscal years before current year	30,777	12,399
Four fiscal years before current year	11,565	4,190
More than four fiscal years before current year	47,057	58,518
Revolving Loans Amortized Cost Basis	3,994	3,571
Revolving Loans Converted to Term	0	0
Total	142,423	152,201
Current period gross write offs
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Obligations (other than securities and leases) of states and political subdivisions | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	7,853	24,964
One fiscal year before current year	25,075	16,791
Two fiscal years before current year	16,102	31,768
Three fiscal years before current year	30,777	12,399
Four fiscal years before current year	11,565	4,190
More than four fiscal years before current year	47,057	45,331
Revolving Loans Amortized Cost Basis	3,994	3,571
Revolving Loans Converted to Term	0	0
Total	142,423	139,014
Obligations (other than securities and leases) of states and political subdivisions | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	0	13,187
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	13,187
Obligations (other than securities and leases) of states and political subdivisions | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Other loans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	886	3,649
One fiscal year before current year	3,242	12,211
Two fiscal years before current year	12,173	5,289
Three fiscal years before current year	4,891	1,809
Four fiscal years before current year	1,455	288
More than four fiscal years before current year	276	0
Revolving Loans Amortized Cost Basis	3,209	2,261
Revolving Loans Converted to Term	0	0
Total	26,132	25,507
Current period gross write offs
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Other loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	886	3,649
One fiscal year before current year	3,242	12,211
Two fiscal years before current year	12,173	5,289
Three fiscal years before current year	4,891	1,809
Four fiscal years before current year	1,455	288
More than four fiscal years before current year	276	0
Revolving Loans Amortized Cost Basis	3,209	2,261
Revolving Loans Converted to Term	0	0
Total	26,132	25,507
Other loans | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Other loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Other construction loans and all land development and other land loans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	60,527	92,321
One fiscal year before current year	101,650	197,166
Two fiscal years before current year	99,717	23,484
Three fiscal years before current year	17,068	15,540
Four fiscal years before current year	806	3,255
More than four fiscal years before current year	3,578	1,129
Revolving Loans Amortized Cost Basis	5,282	7,463
Revolving Loans Converted to Term	0	0
Total	288,628	340,358
Current period gross write offs
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Other construction loans and all land development and other land loans | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	60,527	92,321
One fiscal year before current year	101,650	197,166
Two fiscal years before current year	99,717	23,484
Three fiscal years before current year	17,068	15,540
Four fiscal years before current year	806	1,706
More than four fiscal years before current year	2,125	1,129
Revolving Loans Amortized Cost Basis	5,220	7,400
Revolving Loans Converted to Term	0	0
Total	287,113	338,746
Other construction loans and all land development and other land loans | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Other construction loans and all land development and other land loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	1,549
More than four fiscal years before current year	1,453	0
Revolving Loans Amortized Cost Basis	62	63
Revolving Loans Converted to Term	0	0
Total	1,515	1,612
Multifamily (5 or more) residential properties
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	34,048	51,709
One fiscal year before current year	52,307	127,027
Two fiscal years before current year	214,023	70,261
Three fiscal years before current year	56,538	25,232
Four fiscal years before current year	24,629	10,928
More than four fiscal years before current year	25,938	19,786
Revolving Loans Amortized Cost Basis	986	754
Revolving Loans Converted to Term	0	0
Total	408,469	305,697
Current period gross write offs
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	65
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	65
Multifamily (5 or more) residential properties | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	34,048	49,566
One fiscal year before current year	50,197	127,027
Two fiscal years before current year	214,023	70,261
Three fiscal years before current year	56,538	25,232
Four fiscal years before current year	21,908	10,928
More than four fiscal years before current year	25,938	19,786
Revolving Loans Amortized Cost Basis	986	754
Revolving Loans Converted to Term	0	0
Total	403,638	303,554
Multifamily (5 or more) residential properties | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	1,346
One fiscal year before current year	0	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	0	0
More than four fiscal years before current year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	1,346
Multifamily (5 or more) residential properties | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	797
One fiscal year before current year	2,110	0
Two fiscal years before current year	0	0
Three fiscal years before current year	0	0
Four fiscal years before current year	2,721	0
More than four fiscal years before current year	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	4,831	797
Non-owner occupied, nonfarm nonresidential properties
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	87,887	199,121
One fiscal year before current year	210,560	333,867
Two fiscal years before current year	323,507	195,594
Three fiscal years before current year	188,015	50,014
Four fiscal years before current year	45,533	58,416
More than four fiscal years before current year	153,029	136,704
Revolving Loans Amortized Cost Basis	7,470	10,317
Revolving Loans Converted to Term	0	0
Total	1,016,001	984,033
Current period gross write offs
2024	0	0
2023	0	358
2022	33	0
2021	296	0
2020	0	88
Prior	0	0
Revolving Loans Amortized Cost Basis	20	248
Revolving Loans Converted to Term	0	0
Total	349	694
Non-owner occupied, nonfarm nonresidential properties | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	76,393	198,343
One fiscal year before current year	209,794	332,733
Two fiscal years before current year	322,234	195,106
Three fiscal years before current year	188,015	42,216
Four fiscal years before current year	38,285	55,150
More than four fiscal years before current year	149,177	125,532
Revolving Loans Amortized Cost Basis	7,046	8,174
Revolving Loans Converted to Term	0	0
Total	990,944	957,254
Non-owner occupied, nonfarm nonresidential properties | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One fiscal year before current year	0	0
Two fiscal years before current year	214	0
Three fiscal years before current year	0	1,887
Four fiscal years before current year	1,805	0
More than four fiscal years before current year	358	688
Revolving Loans Amortized Cost Basis	424	433
Revolving Loans Converted to Term	0	0
Total	2,801	3,008
Non-owner occupied, nonfarm nonresidential properties | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	11,494	778
One fiscal year before current year	766	1,134
Two fiscal years before current year	1,059	488
Three fiscal years before current year	0	5,911
Four fiscal years before current year	5,443	3,266
More than four fiscal years before current year	3,494	10,484
Revolving Loans Amortized Cost Basis	0	1,710
Revolving Loans Converted to Term	0	0
Total	$ 22,256	$ 23,771

LOANS RECEIVABLE AND ALLOWAN_13

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Recorded Investment in Residential, Consumer and Credit Card Loans Based on Payment Activity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	$ 4,591,908	$ 4,468,476
1-4 Family Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	24,599	28,055
Home equity lines of credit
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	157,797	130,700
Residential Mortgages secured by first liens
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,012,020	1,005,335
Residential Mortgages secured by junior liens
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	100,013	91,240
Other revolving credit plans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	41,630	42,877
Automobile
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	22,280	25,315
Other consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	53,556	51,592
Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,399,611	1,367,754
Performing | 1-4 Family Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	24,599	28,055
Performing | Home equity lines of credit
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	156,669	129,760
Performing | Residential Mortgages secured by first liens
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,002,339	999,996
Performing | Residential Mortgages secured by junior liens
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	99,687	91,117
Performing | Other revolving credit plans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	41,436	42,796
Performing | Automobile
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	22,091	25,236
Performing | Other consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	52,790	50,794
Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	12,284	7,360
Nonperforming | 1-4 Family Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	0	0
Nonperforming | Home equity lines of credit
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,128	940
Nonperforming | Residential Mortgages secured by first liens
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	9,681	5,339
Nonperforming | Residential Mortgages secured by junior liens
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	326	123
Nonperforming | Other revolving credit plans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	194	81
Nonperforming | Automobile
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	189	79
Nonperforming | Other consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	766	798
Total
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,411,895	1,375,114
Total | 1-4 Family Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	24,599	28,055
Total | Home equity lines of credit
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	157,797	130,700
Total | Residential Mortgages secured by first liens
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	1,012,020	1,005,335
Total | Residential Mortgages secured by junior liens
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	100,013	91,240
Total | Other revolving credit plans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	41,630	42,877
Total | Automobile
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	22,280	25,315
Total | Other consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans receivable	$ 53,556	$ 51,592

LOANS RECEIVABLE AND ALLOWAN_14

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Nonperforming Loans (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 4,591,908	$ 4,468,476
Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Total	1,399,611	1,367,754
Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Total	12,284	7,360
1-4 Family Construction
Financing Receivable, Credit Quality Indicator [Line Items]
2024	16,645	16,968
2023	4,786	9,977
2022	2,904	251
2021	213	0
2020	0	59
Prior	51	1
Revolving Loans Amortized Cost Basis	0	799
Revolving Loans Converted to Term	0	0
Total	24,599	28,055
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
1-4 Family Construction | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
2024	16,645	16,968
2023	4,786	9,977
2022	2,904	251
2021	213	0
2020	0	59
Prior	51	1
Revolving Loans Amortized Cost Basis	0	799
Revolving Loans Converted to Term	0	0
Total	24,599	28,055
1-4 Family Construction | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Home equity lines of credit
Financing Receivable, Credit Quality Indicator [Line Items]
2024	35,167	27,110
2023	28,691	32,027
2022	29,710	11,437
2021	10,238	9,844
2020	9,267	6,781
Prior	31,605	30,481
Revolving Loans Amortized Cost Basis	6,660	7,479
Revolving Loans Converted to Term	6,459	5,541
Total	157,797	130,700
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	10
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	10
Home equity lines of credit | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
2024	35,167	27,110
2023	28,691	32,027
2022	29,710	11,437
2021	10,238	9,844
2020	9,267	6,781
Prior	31,605	30,467
Revolving Loans Amortized Cost Basis	6,660	7,479
Revolving Loans Converted to Term	5,331	4,615
Total	156,669	129,760
Home equity lines of credit | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	14
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	1,128	926
Total	1,128	940
Residential Mortgages secured by first liens
Financing Receivable, Credit Quality Indicator [Line Items]
2024	74,921	141,516
2023	142,214	238,416
2022	231,034	201,581
2021	184,887	145,291
2020	135,159	78,411
Prior	240,966	196,921
Revolving Loans Amortized Cost Basis	2,839	3,199
Revolving Loans Converted to Term	0	0
Total	1,012,020	1,005,335
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	78	22
Revolving Loans Amortized Cost Basis	0	95
Revolving Loans Converted to Term	0	0
Total	78	117
Residential Mortgages secured by first liens | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
2024	74,545	141,019
2023	139,745	238,242
2022	229,207	200,794
2021	183,597	144,676
2020	134,571	77,919
Prior	237,870	194,185
Revolving Loans Amortized Cost Basis	2,804	3,161
Revolving Loans Converted to Term	0	0
Total	1,002,339	999,996
Residential Mortgages secured by first liens | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
2024	376	497
2023	2,469	174
2022	1,827	787
2021	1,290	615
2020	588	492
Prior	3,096	2,736
Revolving Loans Amortized Cost Basis	35	38
Revolving Loans Converted to Term	0	0
Total	9,681	5,339
Residential Mortgages secured by junior liens
Financing Receivable, Credit Quality Indicator [Line Items]
2024	21,801	28,685
2023	23,873	27,070
2022	24,208	14,204
2021	12,528	7,102
2020	5,961	3,888
Prior	10,277	8,875
Revolving Loans Amortized Cost Basis	1,365	1,416
Revolving Loans Converted to Term	0	0
Total	100,013	91,240
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	0	0
Residential Mortgages secured by junior liens | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
2024	21,801	28,685
2023	23,856	27,032
2022	24,083	14,204
2021	12,401	7,102
2020	5,961	3,888
Prior	10,260	8,833
Revolving Loans Amortized Cost Basis	1,325	1,373
Revolving Loans Converted to Term	0	0
Total	99,687	91,117
Residential Mortgages secured by junior liens | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
2024	0	0
2023	17	38
2022	125	0
2021	127	0
2020	0	0
Prior	17	42
Revolving Loans Amortized Cost Basis	40	43
Revolving Loans Converted to Term	0	0
Total	326	123
Other revolving credit plans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	9,045	8,684
2023	6,882	8,056
2022	6,893	2,737
2021	2,443	11,274
2020	5,592	1,634
Prior	10,775	10,492
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	41,630	42,877
2024	0	0
2023	9	0
2022	0	50
2021	35	4
2020	0	16
Prior	73	49
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	117	119
Other revolving credit plans | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
2024	9,045	8,684
2023	6,882	8,027
2022	6,866	2,732
2021	2,429	11,274
2020	5,569	1,634
Prior	10,645	10,445
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	41,436	42,796
Other revolving credit plans | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
2024	0	0
2023	0	29
2022	27	5
2021	14	0
2020	23	0
Prior	130	47
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	194	81
Automobile
Financing Receivable, Credit Quality Indicator [Line Items]
2024	4,968	12,561
2023	9,427	6,851
2022	4,646	2,597
2021	1,435	1,479
2020	849	1,030
Prior	955	797
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	22,280	25,315
2024	22	18
2023	8	23
2022	1	0
2021	12	8
2020	6	7
Prior	4	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	53	56
Automobile | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
2024	4,958	12,545
2023	9,311	6,800
2022	4,588	2,597
2021	1,435	1,472
2020	844	1,025
Prior	955	797
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	22,091	25,236
Automobile | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
2024	10	16
2023	116	51
2022	58	0
2021	0	7
2020	5	5
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	189	79
Other consumer
Financing Receivable, Credit Quality Indicator [Line Items]
2024	22,595	27,485
2023	16,283	12,591
2022	6,716	5,371
2021	2,948	3,119
2020	2,481	1,477
Prior	2,533	1,549
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	53,556	51,592
2024	43	210
2023	887	1,164
2022	481	467
2021	119	96
2020	20	33
Prior	12	12
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	1,562	1,982
Other consumer | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
2024	22,495	27,202
2023	15,931	12,261
2022	6,550	5,255
2021	2,851	3,107
2020	2,476	1,471
Prior	2,487	1,498
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	52,790	50,794
Other consumer | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
2024	100	283
2023	352	330
2022	166	116
2021	97	12
2020	5	6
Prior	46	51
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total	$ 766	$ 798

LOANS RECEIVABLE AND ALLOWAN_15

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Recorded Investment in Residential, Consumer and Credit Card Loans Based on Payment Activity (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Net loans receivable	$ 4,545,264	$ 4,422,644
Credit Card Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Net loans receivable	13,574	11,785
Total	126	189
Performing | Credit Card Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Net loans receivable	13,442	11,753
Nonperforming | Credit Card Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Net loans receivable	$ 132	$ 32

LOANS RECEIVABLE AND ALLOWAN_16

LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Holiday's Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross other consumer	$ 4,591,908	$ 4,468,476
Net loans receivable	4,545,264	4,422,644
Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross other consumer	53,556	51,592
Holiday Financial Services Corporation | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross other consumer	27,850	31,242
Less: other consumer unearned discounts	(4,908)	(5,696)
Net loans receivable	$ 22,942	$ 25,546

LEASES - Additional Information

LEASES - Additional Information (Details)	Sep. 30, 2024 renewal
Leases [Abstract]
Number of renewal options (at least)	1

LEASES - Schedule of Operating

LEASES - Schedule of Operating and Finance Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets:
Operating lease assets	$ 37,419	$ 35,699
Finance lease assets	161	215
Total leased assets	37,580	35,914
Liabilities:
Operating lease liabilities	39,683	37,650
Finance lease liabilities	224	294
Total leased liabilities	$ 39,907	$ 37,944
Premises and equipment, net	Premises and equipment, net	Premises and equipment, net
Accrued interest payable and other liabilities	Accrued interest payable and other liabilities	Accrued interest payable and other liabilities
Finance lease accumulated amortization	$ 1,100	$ 1,000

LEASES - Schedule of Lease Cost

LEASES - Schedule of Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease cost	$ 757	$ 745	$ 2,235	$ 2,224
Variable lease cost	27	27	83	71
Finance lease cost:
Amortization of leased assets	18	18	54	54
Interest on lease liabilities	3	4	9	12
Sublease income	(24)	(20)	(72)	(66)
Net lease cost	$ 781	$ 774	$ 2,309	$ 2,295

LEASES - Schedule of Maturity o

LEASES - Schedule of Maturity of Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Operating Leases
2024	$ 660
2025	2,679
2026	2,668
2027	2,688
2028	2,744
After 2028	53,142
Total lease payments	64,581
Less: Interest	24,898
Present value of lease liabilities	39,683	$ 37,650
Finance Leases
2024	26
2025	105
2026	105
2027	0
2028	0
After 2028	0
Total lease payments	236
Less: Interest	12
Present value of lease liabilities	224	$ 294
Total
2024	686
2025	2,784
2026	2,773
2027	2,688
2028	2,744
After 2028	53,142
Total lease payments	64,817
Less: Interest	24,910
Present value of lease liabilities	39,907
Minimum payments lease	$ 12,300

LEASES - Schedule of Weighted A

LEASES - Schedule of Weighted Average Lease Term and Discount Rate (Details)	Sep. 30, 2024	Dec. 31, 2023
Weighted-average remaining lease term (years)
Operating leases	23 years	23 years
Finance leases	2 years 3 months 18 days	3 years
Weighted-average discount rate
Operating leases	4.18%	4.05%
Finance leases	4.49%	4.49%

LEASES - Schedule of Other Info

LEASES - Schedule of Other Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating cash flows from operating leases	$ 789	$ 869

DEPOSITS - Schedule of Deposit

DEPOSITS - Schedule of Deposit Maturities (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Deposits [Abstract]
2024	$ 80,043
2025	503,163
2026	57,946
2027	6,726
2028	3,354
Thereafter	2,600
Total	$ 653,832

DEPOSITS - Additional Informati

DEPOSITS - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Deposits [Abstract]
Certificates of deposit of $250 thousand or more	$ 104	$ 100.2
Brokered deposits	185	208.3
Reciprocal deposits	$ 830	$ 739.3

BORROWINGS - Additional Informa

BORROWINGS - Additional Information (Details)	1 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2021 USD ($)	Sep. 30, 2024 USD ($) agreement	Dec. 31, 2023 USD ($) agreement	Dec. 31, 2007 USD ($) security
Debt Instrument [Line Items]
Prepayments of the FHLB borrowings		$ 2,100,000,000	$ 1,800,000,000
Remaining borrowing capacity		1,200,000,000	993,800,000
Naming applicable municipalities as beneficiaries		156,100,000	155,700,000
Loans receivable		4,591,908,000	4,468,476,000
Maximum amount of Open Repo borrowing available		0	0
Unamortized debt issuance costs		500,000	700,000
Federal Home Loan Bank, Advances, Open Repo Borrowings
Debt Instrument [Line Items]
Federal home loan balance		$ 250,000,000	250,000,000
Commitment term		364 days
Maximum amount of Open Repo borrowing available		$ 0	0
Federal Reserve Bank Advances | Federal Reserve BIC Program
Debt Instrument [Line Items]
Federal home loan balance		240,900,000
Prepayments of the FHLB borrowings		78,100,000
Loans receivable		250,700,000
Maximum amount of Open Repo borrowing available		$ 0	$ 0
Subordinated Debt
Debt Instrument [Line Items]
Number of preferred trust securities | security				2
Floating rate trust preferred securities				$ 10,000,000
Effective percentage		6.76%	7.20%
Trust preferred securities, interest payment deferment period		5 years
Subordinated Debt | Notes Maturing In June 2031
Debt Instrument [Line Items]
Floating rate trust preferred securities	$ 85,000,000
Interest rate, percentage	3.25%
Proceeds from issuance of subordinated notes, net of issuance costs	$ 83,500,000
Subordinated Debt | SOFR
Debt Instrument [Line Items]
Line of credit, basis spread on variable rate		1.55%
Credit spread adjustment (as percent)		0.26161%
Subordinated Debt | SOFR | Notes Maturing In June 2031
Debt Instrument [Line Items]
Line of credit, basis spread on variable rate		2.58%
Subordinated Debt | LIBOR
Debt Instrument [Line Items]
Line of credit, basis spread on variable rate				1.55%
Line of Credit | Overnight Borrowing Agreements
Debt Instrument [Line Items]
Line of credit, outstanding amount		$ 0	$ 0
Line of Credit | Unsecured Debt
Debt Instrument [Line Items]
Number of unsecured lines of credit issued | agreement		1	1
Pledge on certain loan amount		$ 10,000,000	$ 10,000,000
Line of credit, outstanding amount		$ 0	$ 0
Line of Credit | Unsecured Debt | SOFR
Debt Instrument [Line Items]
Line of credit, basis spread on variable rate		2.85%

BORROWINGS - Schedule of Debt (

BORROWINGS - Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Outstanding advances from FHLB	$ 0	$ 0
Federal Home Loan Bank, Advances, Open Repo Borrowings
Debt Instrument [Line Items]
Interest rate (as percent)	5.18%	5.68%
Maximum amount of Open Repo borrowing available	$ 250,000	$ 250,000
Outstanding advances from FHLB	$ 0	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023
Related Party Transaction Loans To Principal Officers, Directors and Their Affiliates [Roll Forward]
Beginning balance		$ 40,423
Ending balance	$ 46,734	46,734
Total deposits	5,216,949	5,216,949	$ 4,998,750
Related Party
Related Party Transaction Loans To Principal Officers, Directors and Their Affiliates [Roll Forward]
Beginning balance	28,295	40,129
New loans and advances	1,013	1,167
Effect of changes in composition of related parties	0	2,860
Repayments	(612)	(15,460)
Ending balance	28,696	28,696
Total deposits	$ 12,300	$ 12,300	$ 11,400

OFF-BALANCE SHEET COMMITMENTS_3

OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES - Schedule of Off-Balance Sheet Risks (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Commitments to extended credit | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, amount, liability	$ 121,344	$ 111,526
Commitments to extended credit | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, amount, liability	330,248	370,437
Unused lines of credit | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, amount, liability	23,549	11,219
Unused lines of credit | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, amount, liability	837,256	789,534
Standby letters of credit | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, amount, liability	19,662	18,649
Standby letters of credit | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, amount, liability	$ 2,535	$ 2,480

OFF-BALANCE SHEET COMMITMENTS_4

OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES - Schedule of Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	$ 822	$ 718	$ 759	$ 603
Provision for credit losses on unfunded loan commitments	49	33	112	148
Ending balance	$ 871	$ 751	$ 871	$ 751

OFF-BALANCE SHEET COMMITMENTS_5

OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Capital Contributions, Small Business Investment Corporation
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Investments in and advance to affiliates, subsidiaries, associates, and joint ventures	$ 22,900		$ 22,900		$ 21,700
Small Business Investment Corporations
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Investments in and advance to affiliates, subsidiaries, associates, and joint ventures	8,600		8,600		6,800
Capital Contributions, Low Income Housing Partnerships
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Investments in and advance to affiliates, subsidiaries, associates, and joint ventures	7,400		7,400		3,800
Amortization	178	$ 185	533	$ 558
Capital Contributions, Low Income Housing Partnerships | Other Commitments, Unfunded Commitments
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Accounts payable and other accrued liabilities	3,700		3,700		796
Capital Contributions, Limited Partnerships Corporation
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Investments in and advance to affiliates, subsidiaries, associates, and joint ventures	4,100		4,100		0
Amortization	0	$ 0	0	$ 0
Capital Contributions, Limited Partnerships Corporation | Other Commitments, Unfunded Commitments
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Accounts payable and other accrued liabilities	$ 3,200		$ 3,200		$ 0

STOCK COMPENSATION - Additional

STOCK COMPENSATION - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of nonqualified options or restricted stock for key employees and independent director (in shares)	507,671		507,671
Unrecognized compensation cost related to nonvested stock options granted	$ 0		$ 0
Shares granted (up to) (in shares)	0	0	0	0
Compensation expense	$ 471,000	$ 350,000	$ 1,800,000	$ 1,300,000
Fair value of shares vesting during period	33,000	25,000	$ 1,400,000	963,000
Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock incentive plan, vesting per year			33%
Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock incentive plan, vesting per year			25%
Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock incentive plan, vesting per year			20%
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			18,029
Weighted average grant (in dollars per share)			$ 21.35
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Income tax benefit from share-based compensation	$ 99,000	$ 74,000	$ 386,000	$ 275,000
Granted (in shares)	0		112,828
Weighted average grant (in dollars per share)	$ 0		$ 21.26
Unrecognized compensation cost related to nonvested restricted stock	$ 3,200,000		$ 3,200,000		$ 2,100,000
Performance Based Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (up to) (in shares)			29,992		23,124	13,761
Shares distributed in period (shares)			9,667
Fair value of shares distributed			$ 206,000
Performance Based Restricted Stock Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years
Key Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Starting period of vesting of stock based award			1 year
Aggregate percentage of stock based awards to be matured			100%

STOCK COMPENSATION - Schedule o

STOCK COMPENSATION - Schedule of Changes in Unvested Restricted Stock Awards (Details) - Restricted Stock Units (RSUs) - $ / shares	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Shares
Unvested at beginning of period (in shares)	190,038	124,934
Granted (in shares)	0	112,828
Forfeited (in shares)	(3,345)	(8,306)
Vested (in shares)	(1,362)	(44,125)
Unvested at end of period (in shares)	185,331	185,331
Per Share Weighted Average Grant Date Fair Value
Unvested at beginning of period (in dollars per share)	$ 22.42	$ 24.09
Granted (in dollars per share)	0	21.26
Forfeited (in dollars per shares)	22.61	22.73
Vested (in dollars per share)	24.02	24.16
Unvested at end of period (in dollars per share)	$ 22.41	$ 22.41

EARNINGS PER COMMON SHARE - Add

EARNINGS PER COMMON SHARE - Additional Information (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Antidilutive shares excluded from the diluted earnings per share calculations (in shares)	0	0	0	0

EARNINGS PER COMMON SHARE - Sch

EARNINGS PER COMMON SHARE - Schedule of Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Basic earnings per common share computation:
Net income per condensed consolidated statements of income	$ 12,878	$ 12,651	$ 36,285	$ 40,817
Net earnings allocated to participating securities	(101)	(70)	(291)	(222)
Net earnings allocated to common stock	$ 12,777	$ 12,581	$ 35,994	$ 40,595
Weighted average common shares outstanding, including shares considered participating securities (in shares)	20,997,000	20,969,000	20,994,000	21,048,000
Less: Average participating securities (in shares)	(155,000)	(109,000)	(162,000)	(109,000)
Weighted average shares (in shares)	20,841,808	20,859,872	20,832,064	20,939,102
Basic earnings per common share (in dollar per share)	$ 0.61	$ 0.60	$ 1.73	$ 1.94
Diluted earnings per common share computation:
Net earnings allocated to common stock	$ 12,777	$ 12,581	$ 35,994	$ 40,595
Weighted average common shares outstanding for basic earnings per common share (in shares)	20,841,808	20,859,872	20,832,064	20,939,102
Add: Dilutive effects of stock compensation (in shares)	70,000	40,000	64,000	40,000
Weighted average shares and dilutive potential common shares (in shares)	20,911,862	20,899,744	20,895,538	20,979,032
Diluted earnings per common share (in dollar per share)	$ 0.61	$ 0.60	$ 1.72	$ 1.94
Distributed earnings allocated to common stock
Basic earnings per common share computation:
Net earnings allocated to common stock	$ 3,746	$ 3,645	$ 11,036	$ 10,969
Undistributed earnings allocated to common stock
Basic earnings per common share computation:
Net earnings allocated to common stock	$ 9,031	$ 8,936	$ 24,958	$ 29,626

DERIVATIVE INSTRUMENTS - Additi

DERIVATIVE INSTRUMENTS - Additional Information (Details) - USD ($)	Sep. 07, 2018	Sep. 30, 2024	Dec. 31, 2023
Schedule Of Loans And Allowance For Loan By Class Individually And Collectively Evaluated For Impairment [Line Items]
Derivatives designated as fair value hedges		$ 0	$ 0
Interest Rate Swaps
Schedule Of Loans And Allowance For Loan By Class Individually And Collectively Evaluated For Impairment [Line Items]
Cash collateral pledged		$ 1,600,000	173,000
Basis spread on variable rate (percent)		0.11448%
Risk Participation Agreement
Schedule Of Loans And Allowance For Loan By Class Individually And Collectively Evaluated For Impairment [Line Items]
Derivative, fair value		$ 25,000	49,000
Risk Participation Agreement | Financial Institution
Schedule Of Loans And Allowance For Loan By Class Individually And Collectively Evaluated For Impairment [Line Items]
Notional amount		21,400,000	21,700,000
Risk Participation Agreement | Other Financial Institutions
Schedule Of Loans And Allowance For Loan By Class Individually And Collectively Evaluated For Impairment [Line Items]
Notional amount		$ 25,500,000	$ 0
Unsecured Debt
Schedule Of Loans And Allowance For Loan By Class Individually And Collectively Evaluated For Impairment [Line Items]
Term of contract	5 years
Cash flow hedges	$ 10,000,000

DERIVATIVE INSTRUMENTS - Schedu

DERIVATIVE INSTRUMENTS - Schedule of Amounts and Locations of Activity Related to Interest Rate Swaps Designated as Cash Flow Hedges within Corporation's Consolidated Balance Sheet and Statement of Income (Details) - Interest Rate Swaps - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative [Line Items]
Interest rate contracts	$ 0	$ (51)	$ 0	$ (119)
Interest expense – subordinated notes and debentures
Derivative [Line Items]
Other income	0	(55)	0	(151)
Other income
Derivative [Line Items]
Other income	$ 0	$ 0	$ 0	$ 0

DERIVATIVE INSTRUMENTS - Sche_2

DERIVATIVE INSTRUMENTS - Schedule of Amounts and Locations of Activity Related to Back-to-Back Interest Rate Swaps within Corporation's Consolidated Balance Sheet (Details) - Interest Rate Swaps - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule Of Loans And Allowance For Loan By Class Individually And Collectively Evaluated For Impairment [Line Items]
Notional Amount	$ 65,748	$ 21,302
Fair Value, Asset	1,558	1,013
Fair Value, Liability	$ 1,558	$ 1,013

FAIR VALUE - Schedule of Assets

FAIR VALUE - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Securities Available-For-Sale:
Total Securities Available-For-Sale	$ 378,965	$ 341,955
Fair Value Measurement on Recurring Basis
Securities Available-For-Sale:
Total Securities Available-For-Sale	378,965	341,955
Interest Rate swaps	1,558	1,013
Equity Securities:
Total Equity Securities	10,389	9,301
Liabilities:
Interest Rate Swaps	(1,558)	(1,013)
Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities Available-For-Sale:
Total Securities Available-For-Sale	13,087	4,988
Interest Rate swaps	0	0
Equity Securities:
Total Equity Securities	8,759	8,667
Liabilities:
Interest Rate Swaps	0	0
Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Securities Available-For-Sale:
Total Securities Available-For-Sale	365,878	336,967
Interest Rate swaps	1,558	1,013
Equity Securities:
Total Equity Securities	1,630	634
Liabilities:
Interest Rate Swaps	(1,558)	(1,013)
Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
Interest Rate swaps	0	0
Equity Securities:
Total Equity Securities	0	0
Liabilities:
Interest Rate Swaps	0	0
U.S. Government sponsored entities
Securities Available-For-Sale:
Total Securities Available-For-Sale	13,087	4,988
U.S. Government sponsored entities | Fair Value Measurement on Recurring Basis
Securities Available-For-Sale:
Total Securities Available-For-Sale	13,087	4,988
U.S. Government sponsored entities | Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities Available-For-Sale:
Total Securities Available-For-Sale	13,087	4,988
U.S. Government sponsored entities | Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
U.S. Government sponsored entities | Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
States and political subdivisions
Securities Available-For-Sale:
Total Securities Available-For-Sale	94,127	91,809
States and political subdivisions | Fair Value Measurement on Recurring Basis
Securities Available-For-Sale:
Total Securities Available-For-Sale	94,127	91,809
States and political subdivisions | Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
States and political subdivisions | Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Securities Available-For-Sale:
Total Securities Available-For-Sale	94,127	91,809
States and political subdivisions | Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
Residential and multi-family mortgage
Securities Available-For-Sale:
Total Securities Available-For-Sale	223,951	191,519
Residential and multi-family mortgage | Fair Value Measurement on Recurring Basis
Securities Available-For-Sale:
Total Securities Available-For-Sale	223,951	191,519
Residential and multi-family mortgage | Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
Residential and multi-family mortgage | Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Securities Available-For-Sale:
Total Securities Available-For-Sale	223,951	191,519
Residential and multi-family mortgage | Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
Corporate notes and bonds | Fair Value Measurement on Recurring Basis
Securities Available-For-Sale:
Total Securities Available-For-Sale	38,326	43,139
Corporate notes and bonds | Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
Corporate notes and bonds | Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Securities Available-For-Sale:
Total Securities Available-For-Sale	38,326	43,139
Corporate notes and bonds | Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
Pooled SBA
Securities Available-For-Sale:
Total Securities Available-For-Sale	9,474	10,500
Pooled SBA | Fair Value Measurement on Recurring Basis
Securities Available-For-Sale:
Total Securities Available-For-Sale	9,474	10,500
Pooled SBA | Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
Pooled SBA | Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Securities Available-For-Sale:
Total Securities Available-For-Sale	9,474	10,500
Pooled SBA | Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Securities Available-For-Sale:
Total Securities Available-For-Sale	0	0
Corporate equity securities | Fair Value Measurement on Recurring Basis
Equity Securities:
Total Equity Securities	6,473	5,341
Corporate equity securities | Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Equity Securities:
Total Equity Securities	6,473	5,341
Corporate equity securities | Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Equity Securities:
Total Equity Securities	0	0
Corporate equity securities | Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Equity Securities:
Total Equity Securities	0	0
Mutual funds | Fair Value Measurement on Recurring Basis
Equity Securities:
Total Equity Securities	1,983	2,223
Mutual funds | Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Equity Securities:
Total Equity Securities	1,983	2,223
Mutual funds | Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Equity Securities:
Total Equity Securities	0	0
Mutual funds | Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Equity Securities:
Total Equity Securities	0	0
Money market funds | Fair Value Measurement on Recurring Basis
Equity Securities:
Total Equity Securities	303	1,103
Money market funds | Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Equity Securities:
Total Equity Securities	303	1,103
Money market funds | Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Equity Securities:
Total Equity Securities	0	0
Money market funds | Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Equity Securities:
Total Equity Securities	0	0
Corporate notes | Fair Value Measurement on Recurring Basis
Equity Securities:
Total Equity Securities	1,630	634
Corporate notes | Fair Value Measurement on Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Equity Securities:
Total Equity Securities	0	0
Corporate notes | Fair Value Measurement on Recurring Basis | Significant Other Observable Inputs (Level 2)
Equity Securities:
Total Equity Securities	1,630	634
Corporate notes | Fair Value Measurement on Recurring Basis | Significant Unobservable Inputs (Level 3)
Equity Securities:
Total Equity Securities	$ 0	$ 0

FAIR VALUE - Schedule of Asse_2

FAIR VALUE - Schedule of Assets and Liabilities Measured at Fair Value on Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Farmland
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	$ 391	$ 736
Farmland | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Farmland | Significant Other Observable Inputs (Level 2)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Farmland | Significant Unobservable Inputs (Level 3)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	391	736
Owner-occupied, nonfarm nonresidential properties
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	3,455	5,589
Owner-occupied, nonfarm nonresidential properties | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Owner-occupied, nonfarm nonresidential properties | Significant Other Observable Inputs (Level 2)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Owner-occupied, nonfarm nonresidential properties | Significant Unobservable Inputs (Level 3)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	3,455	5,589
Commercial and Industrial
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	2,118	7,425
Commercial and Industrial | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Commercial and Industrial | Significant Other Observable Inputs (Level 2)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Commercial and Industrial | Significant Unobservable Inputs (Level 3)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	2,118	7,425
Other construction loans and all land development and other land loans
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	1,203	1,299
Other construction loans and all land development and other land loans | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Other construction loans and all land development and other land loans | Significant Other Observable Inputs (Level 2)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Other construction loans and all land development and other land loans | Significant Unobservable Inputs (Level 3)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	1,203	1,299
Multifamily (5 or more) residential properties
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	268	305
Multifamily (5 or more) residential properties | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Multifamily (5 or more) residential properties | Significant Other Observable Inputs (Level 2)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Multifamily (5 or more) residential properties | Significant Unobservable Inputs (Level 3)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	268	305
Non-owner occupied, nonfarm nonresidential
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	6,274	7,216
Non-owner occupied, nonfarm nonresidential | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Non-owner occupied, nonfarm nonresidential | Significant Other Observable Inputs (Level 2)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Non-owner occupied, nonfarm nonresidential | Significant Unobservable Inputs (Level 3)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	6,274	7,216
Home equity lines of credit
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	286	308
Home equity lines of credit | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Home equity lines of credit | Significant Other Observable Inputs (Level 2)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Home equity lines of credit | Significant Unobservable Inputs (Level 3)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	286	308
Residential Mortgages secured by first liens
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	810	871
Residential Mortgages secured by first liens | Quoted Prices in Active Markets for Identical Assets (Level 1)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Residential Mortgages secured by first liens | Significant Other Observable Inputs (Level 2)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	0	0
Residential Mortgages secured by first liens | Significant Unobservable Inputs (Level 3)
Impaired Loans [Abstract]
Obligations (other than securities and leases) of states and political subdivisions	$ 810	$ 871

FAIR VALUE - Schedule of Quanti

FAIR VALUE - Schedule of Quantitative Information about Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on Non Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - Significant Unobservable Inputs (Level 3) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Farmland
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 391	$ 736
Farmland | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.35
Farmland | Minimum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)		0.29
Farmland | Maximum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)		0.31
Farmland | Weighted Average | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.35	0.30
Owner-occupied, nonfarm nonresidential properties
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 3,455	$ 5,589
Owner-occupied, nonfarm nonresidential properties | Minimum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.32	0.09
Owner-occupied, nonfarm nonresidential properties | Maximum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.42	1
Owner-occupied, nonfarm nonresidential properties | Weighted Average | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.39	0.14
Commercial and Industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 2,118	$ 7,425
Commercial and Industrial | Minimum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.10	0.08
Commercial and Industrial | Maximum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.65	0.75
Commercial and Industrial | Weighted Average | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.26	0.31
Other construction loans and all land development and other land loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 1,203	$ 1,299
Other construction loans and all land development and other land loans | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.36	0.32
Other construction loans and all land development and other land loans | Weighted Average | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.36	0.32
Multifamily (5 or more) residential properties
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 268	$ 305
Multifamily (5 or more) residential properties | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.34	0.28
Multifamily (5 or more) residential properties | Weighted Average | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.34	0.28
Non-owner occupied, nonfarm nonresidential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 6,274	$ 7,216
Non-owner occupied, nonfarm nonresidential | Minimum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0	0.32
Non-owner occupied, nonfarm nonresidential | Maximum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.87	0.48
Non-owner occupied, nonfarm nonresidential | Weighted Average | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.56	0.43
Home equity lines of credit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 286	$ 308
Home equity lines of credit | Minimum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.21	0.15
Home equity lines of credit | Maximum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.23	0.17
Home equity lines of credit | Weighted Average | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.21	0.15
Residential Mortgages secured by first liens
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 810	$ 871
Residential Mortgages secured by first liens | Minimum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.23	0.17
Residential Mortgages secured by first liens | Maximum | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.48	0.42
Residential Mortgages secured by first liens | Weighted Average | Measurement Input, Loss Severity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range (Weighted Average)	0.37	0.31

FAIR VALUE - Schedule of Carryi

FAIR VALUE - Schedule of Carrying Amount and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Debt securities available-for-sale	$ 378,965	$ 341,955
Debt securities held-to-maturity	308,925	360,570
Carrying Amount
ASSETS
Cash and cash equivalents	360,909	222,046
Debt securities available-for-sale	378,965	341,955
Debt securities held-to-maturity	328,152	388,968
Equity securities	10,389	9,301
Loans held for sale	768	675
Net loans receivable	4,545,264	4,422,644
FHLB and other restricted stock holdings and investments	40,937	30,011
Interest rate swaps	1,558	1,013
Accrued interest receivable	24,804	24,318
LIABILITIES
Deposits	(5,216,949)	(4,998,750)
Subordinated notes and debentures	(105,115)	(104,887)
Interest rate swaps	(1,558)	(1,013)
Accrued interest payable	(5,600)	(3,550)
Total Fair Value
ASSETS
Cash and cash equivalents	360,909	222,046
Debt securities available-for-sale	378,965	341,955
Debt securities held-to-maturity	308,925	360,570
Equity securities	10,389	9,301
Loans held for sale	771	677
Net loans receivable	4,449,829	4,323,476
Interest rate swaps	1,558	1,013
Accrued interest receivable	24,804	24,318
LIABILITIES
Deposits	(5,214,342)	(5,000,437)
Subordinated notes and debentures	(128,071)	(134,298)
Interest rate swaps	(1,558)	(1,013)
Accrued interest payable	(5,600)	(3,550)
Quoted Prices in Active Markets for Identical Assets (Level 1) | Total Fair Value
ASSETS
Cash and cash equivalents	360,909	222,046
Debt securities available-for-sale	13,087	4,988
Debt securities held-to-maturity	81,601	104,141
Equity securities	8,759	8,667
Loans held for sale	0	0
Net loans receivable	0	0
Interest rate swaps	0	0
Accrued interest receivable	366	410
LIABILITIES
Deposits	(4,563,117)	(4,492,256)
Subordinated notes and debentures	0	0
Interest rate swaps	0	0
Accrued interest payable	0	0
Significant Other Observable Inputs (Level 2) | Total Fair Value
ASSETS
Cash and cash equivalents	0	0
Debt securities available-for-sale	365,878	336,967
Debt securities held-to-maturity	227,324	256,429
Equity securities	1,630	634
Loans held for sale	771	677
Net loans receivable	0	0
Interest rate swaps	1,558	1,013
Accrued interest receivable	2,412	2,319
LIABILITIES
Deposits	(651,225)	(508,181)
Subordinated notes and debentures	(128,071)	(134,298)
Interest rate swaps	(1,558)	(1,013)
Accrued interest payable	(5,600)	(3,550)
Significant Unobservable Inputs (Level 3) | Total Fair Value
ASSETS
Cash and cash equivalents	0	0
Debt securities available-for-sale	0	0
Debt securities held-to-maturity	0	0
Equity securities	0	0
Loans held for sale	0	0
Net loans receivable	4,449,829	4,323,476
Interest rate swaps	0	0
Accrued interest receivable	22,026	21,589
LIABILITIES
Deposits	0	0
Subordinated notes and debentures	0	0
Interest rate swaps	0	0
Accrued interest payable	$ 0	$ 0