Heartland Financial USA (HTLF) 10-K 23 Feb 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 22, 2023	Jun. 30, 2022
Entity Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-15393
Entity Registrant Name	HEARTLAND FINANCIAL USA, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	42-1405748
Entity Address, Address Line One	1800 Larimer Street, Suite 1800
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80202
City Area Code	(303)
Local Phone Number	285-9200
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Documents Incorporated by Reference	Portions of the Proxy Statement for the 2023 Annual Meeting of Stockholders, which will be filed no later than 120 days after December 31, 2022, are incorporated by reference into Part III.
Entity Central Index Key	0000920112
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		42,468,081
Entity Public Float			$ 1,705,115,226
Common Stock $1.00 par value
Entity Information [Line Items]
Title of 12(b) Security	Common Stock $1.00 par value
Trading Symbol	HTLF
Security Exchange Name	NASDAQ
Depositary Shares, each representing 1/400th interest in a share of 7.00% Fixed-Rate Reset Non-Cumulative Perpetual Preferred Stock, Series E
Entity Information [Line Items]
Title of 12(b) Security	Depositary Shares, each representing 1/400th interest in a share of 7.00% Fixed-Rate Reset Non-Cumulative Perpetual Preferred Stock, Series E
Trading Symbol	HTLFP
Security Exchange Name	NASDAQ

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Location	Des Moines, Iowa
Auditor Name	KPMG LLP
Auditor Firm ID	185

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and due from banks	$ 309,045	$ 163,895
Interest bearing deposits with other banks and other short-term investments	54,042	271,704
Cash and cash equivalents	363,087	435,599
Time deposits in other financial institutions	1,740	2,894
Securities:
Carried at fair value (cost of $6,788,729 at December 31, 2022, and cost of $7,536,338 at December 31, 2021)	6,147,144	7,530,374
Held to maturity, net of allowance for credit losses of $0 at both December 31, 2022, and December 31, 2021 (fair value of $776,557 at December 31, 2022, and $94,139 at December 31, 2021)	829,403	84,709
Other investments, at cost	74,567	82,567
Loans held for sale	5,277	21,640
Loans receivable:
Held to maturity	11,428,352	9,954,572
Allowance for credit losses	(109,483)	(110,088)
Loans receivable, net	11,318,869	9,844,484
Premises, furniture and equipment, net	190,479	204,999
Premises, furniture and equipment held for sale	6,851	10,828
Other real estate, net	8,401	1,927
Goodwill	576,005	576,005
Core deposit intangibles and customer relationship intangibles, net	25,154	32,988
Servicing rights, net	7,840	6,890
Cash surrender value on life insurance	193,403	191,722
Other assets	496,008	246,923
TOTAL ASSETS	20,244,228	19,274,549
Deposits:
Demand	5,701,340	6,495,326
Savings	9,994,391	8,897,909
Time	1,817,278	1,024,020
Total deposits	17,513,009	16,417,255
Short-term borrowings	376,117	131,597
Other borrowings	371,753	372,072
Accrued expenses and other liabilities	248,294	171,447
TOTAL LIABILITIES	18,509,173	17,092,371
STOCKHOLDERS' EQUITY:
Common stock (par value $1 per share; 60,000,000 shares authorized at both December 31, 2022 and December 31, 2021; issued 42,467,394 shares at December 31, 2022, and 42,275,264 shares at December 31, 2021)	42,467	42,275
Capital surplus	1,080,964	1,071,956
Retained earnings	1,120,925	962,994
Accumulated other comprehensive loss	(620,006)	(5,752)
TOTAL STOCKHOLDERS' EQUITY	1,735,055	2,182,178
TOTAL LIABILITIES AND EQUITY	20,244,228	19,274,549
Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series A Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series B Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series C Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series D Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series E preferred stock
STOCKHOLDERS' EQUITY:
Preferred stock	$ 110,705	$ 110,705

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized cost of securities	$ 6,788,729	$ 7,536,338
Held to maturity securities, fair value	776,557	94,139
Held to maturity, allowance for credit losses	$ 0	$ 0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	60,000,000	60,000,000
Common stock, shares issued (in shares)	42,467,394	42,275,264
Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	6,104	6,104
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series A Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	16,000	16,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series B Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	81,698	81,698
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series C Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	81,698	81,698
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series D Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	3,000	3,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series E preferred stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	11,500	11,500
Preferred stock, shares issued (in shares)	11,500	11,500
Preferred stock, shares outstanding (in shares)	11,500	11,500
Obligations of states and political subdivisions
Held to maturity securities, fair value	$ 776,557	$ 94,139
Held to maturity, allowance for credit losses	$ 0	$ 0

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
INTEREST INCOME:
Interest and fees on loans	$ 477,970	$ 444,137	$ 424,941
Interest on securities:
Taxable	169,544	125,010	98,263
Nontaxable	24,006	19,268	12,484
Interest on federal funds sold	11	1	0
Interest on interest bearing deposits in other financial institutions	3,125	344	924
TOTAL INTEREST INCOME	674,656	588,760	536,612
INTEREST EXPENSE:
Interest on deposits	56,880	14,797	30,287
Interest on short-term borrowings	2,717	471	610
Interest on other borrowings (includes $246, $1,601, and $(1,820) of interest expense (benefit) related to derivatives reclassified from accumulated other comprehensive income (loss) for the years ended December 31, 2022, 2021, and 2020, respectively)	16,823	12,932	13,986
TOTAL INTEREST EXPENSE	76,420	28,200	44,883
NET INTEREST INCOME	598,236	560,560	491,729
Provision (benefit) for credit losses	15,370	(17,575)	67,066
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	582,866	578,135	424,663
NONINTEREST INCOME:
Revenue from contract with customers	93,587	87,666	71,085
Loan servicing income	2,741	3,276	2,977
Securities (losses) gains, net (includes $(1,892), $5,910, and $7,592 of net security gains (losses) reclassified from accumulated other comprehensive income (loss) for the years ended December 31, 2022, 2021, and 2020, respectively)	(425)	5,910	7,793
Unrealized (loss) gain on equity securities, net	(622)	58	640
Net gains on sale of loans held for sale	9,032	20,605	28,515
Valuation adjustment on servicing rights	1,658	1,088	(1,778)
Income on bank owned life insurance	2,341	3,762	3,554
Other noninterest income	19,952	6,570	7,505
TOTAL NONINTEREST INCOME	128,264	128,935	120,291
NONINTEREST EXPENSES:
Salaries and employee benefits	254,478	240,114	202,668
Occupancy	28,155	29,965	26,554
Furniture and equipment	12,499	13,323	12,514
Professional fees	65,606	64,600	54,068
Advertising	6,221	7,257	5,235
Core deposit intangibles and customer relationship intangibles amortization	7,834	9,395	10,670
Other real estate and loan collection expenses	950	990	1,340
(Gain) loss on sales/valuations of assets, net	(1,047)	588	5,101
Acquisition, integration and restructuring costs	7,586	5,331	5,381
Partnership investment in tax credit projects	5,040	6,303	3,801
Other noninterest expenses	56,055	53,946	43,631
TOTAL NONINTEREST EXPENSES	443,377	431,812	370,963
INCOME BEFORE INCOME TAXES	267,753	275,258	173,991
Income taxes (includes $(355), $1,896, and $2,376 of income tax expense (benefit) reclassified from accumulated other comprehensive income (loss) for the years ended December 31, 2022, 2021, and 2020, respectively)	55,573	55,335	36,053
NET INCOME	212,180	219,923	137,938
Preferred dividends	(8,050)	(8,050)	(4,451)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ 204,130	$ 211,873	$ 133,487
EARNINGS PER COMMON SHARE - BASIC (in dollars per share)	$ 4.80	$ 5.01	$ 3.58
EARNINGS PER COMMON SHARE - DILUTED (in dollars per share)	4.79	5	3.57
CASH DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 1.09	$ 0.96	$ 0.80
Service charges and fees
NONINTEREST INCOME:
Revenue from contract with customers	$ 68,031	$ 59,703	$ 47,467
Trust fees
NONINTEREST INCOME:
Revenue from contract with customers	22,570	24,417	20,862
Brokerage and insurance commissions
NONINTEREST INCOME:
Revenue from contract with customers	$ 2,986	$ 3,546	$ 2,756

CONSOLIDATED STATEMENTS OF IN_2

CONSOLIDATED STATEMENTS OF INCOME (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest on other borrowings	$ 16,823	$ 12,932	$ 13,986
Securities gains, net	(425)	5,910	7,793
Income taxes	55,573	55,335	36,053
Reclassification out of Accumulated Other Comprehensive Income
Interest on other borrowings	246	1,601	(1,820)
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Net Unrealized Investment Gain (Loss)
Securities gains, net	(1,892)	5,910	7,592
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Other Comprehensive Income (Loss)
Income taxes	$ (355)	$ 1,896	$ 2,376

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 212,180	$ 219,923	$ 137,938
Change in available for sale securities:
Net change in unrealized gain (loss) on securities	(637,513)	(103,807)	109,972
Reclassification adjustment for net (gains) losses realized in net income	1,892	(5,910)	(7,592)
Income taxes	158,049	28,573	(26,578)
Other comprehensive income (loss) on available for sale securities	(477,572)	(81,144)	75,802
Change in securities held to maturity
Adjustment for securities transferred from available for sale	(186,286)	0	0
Net amortization of unrealized losses on securities transferred from available for sale	3,842	0	0
Income taxes	45,174	0	0
Other comprehensive loss on held to maturity securities	(137,270)	0	0
Change in cash flow hedges
Net change in unrealized gain (loss) on derivatives	500	5,037	(904)
Reclassification adjustment for net (gains) losses on derivatives realized in net income	246	(1,601)	(1,820)
Income taxes	(158)	(763)	567
Other comprehensive income (loss) on cash flow hedges	588	2,673	(2,157)
Other comprehensive income (loss)	(614,254)	(78,471)	73,645
TOTAL COMPREHENSIVE INCOME (LOSS)	$ (402,074)	$ 141,452	$ 211,583

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total	Adjusted balance on January 1, 2020	Series E preferred stock	Preferred Stock	Preferred Stock Series E preferred stock	Common Stock	Common Stock Adjusted balance on January 1, 2020	Capital Surplus	Capital Surplus Adjusted balance on January 1, 2020	Retained Earnings	Retained Earnings Cumulative effect adjustment from the adoption of ASU 2016-13 on January 1, 2020	Retained Earnings Adjusted balance on January 1, 2020	Retained Earnings Series D Preferred Stock	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Adjusted balance on January 1, 2020
Balance at beginning of period at Dec. 31, 2019	$ 1,578,137	$ 1,563,246		$ 0		$ 36,704	$ 36,704	$ 839,857	$ 839,857	$ 702,502	$ (14,891)	$ 687,611		$ (926)	$ (926)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	211,583									137,938				73,645
Cash dividends declared:
Preferred stock	(4,451)												$ (4,451)
Common	(29,468)									(29,468)
Issuance of shares of Series E preferred stock			$ 110,705		$ 110,705
Issuance of shares of common stock	220,206					5,390		214,816
Stock based compensation	7,410							7,410
Balance at end of period at Dec. 31, 2020	2,079,231			110,705		42,094		1,062,083		791,630				72,719
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	141,452									219,923				(78,471)
Cash dividends declared:
Preferred stock	(8,050)									(8,050)
Common	(40,509)									(40,509)
Issuance of shares of common stock	1,311					181		1,130
Stock based compensation	8,743							8,743
Balance at end of period at Dec. 31, 2021	2,182,178			110,705		42,275		1,071,956		962,994				(5,752)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(402,074)									212,180				(614,254)
Cash dividends declared:
Preferred stock	(8,050)									(8,050)
Common	(46,199)									(46,199)
Issuance of shares of common stock	1,038					192		846
Stock based compensation	8,162							8,162
Balance at end of period at Dec. 31, 2022	$ 1,735,055			$ 110,705		$ 42,467		$ 1,080,964		$ 1,120,925				$ (620,006)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash dividends per share preferred stock (in dollars per share)	$ 700	$ 700	$ 386.94
Cash dividends per share common stock (in dollars per share)	$ 1.09	$ 0.96	$ 0.80
Issuance of shares of Series E preferred stock (in shares)			11,500
Issuance of common stock (in shares)	192,130	181,402	5,389,584
Series C Preferred Stock
Cash dividends per share preferred stock (in dollars per share)		$ 2.50	$ 2.50

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 212,180	$ 219,923	$ 137,938
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	24,479	26,894	27,289
Provision (benefit) for credit losses	15,370	(17,575)	67,066
Net amortization of premium on securities	59,454	52,145	16,042
Provision for deferred taxes	(3,887)	11,543	(10,910)
Securities losses (gains), net	425	(5,910)	(7,793)
Unrealized loss (gain) on equity securities, net	622	(58)	(640)
Stock based compensation	8,162	8,743	7,410
Loss on sales/valuations of assets, net	1,998	2,222	5,101
Loans originated for sale	(284,324)	(466,071)	(621,507)
Proceeds on sales of loans held for sale	308,294	521,463	615,439
Net gains on sales of loans held for sale	(7,607)	(19,083)	(25,133)
Increase in accrued interest receivable	(17,530)	(1,590)	(9,971)
Increase in prepaid expenses	(1,580)	(1,102)	(3,504)
Increase (decrease) in accrued interest payable	3,737	(497)	(2,915)
Capitalization of servicing rights	(1,425)	(1,522)	(3,484)
Valuation adjustment on servicing rights	(1,658)	(1,088)	1,778
Net excess tax (expense) benefit from stock based compensation	131	312	(93)
Other, net	71,167	(2,712)	(1,745)
NET CASH PROVIDED BY OPERATING ACTIVITIES	388,008	326,037	190,368
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of time deposits in other financial institutions	0	(10)	0
Proceeds from the sale of securities available for sale	1,048,525	1,475,598	1,097,378
Proceeds from the sale of securities held to maturity	2,337	0	1,056
Proceeds from the sale, maturity of and principal paydowns on other investments	22,359	4,858	8,506
Proceeds from the maturity of and principal paydowns on securities available for sale	903,514	1,059,292	567,884
Proceeds from the maturity of and principal paydowns on securities held to maturity	6,082	5,659	3,458
Proceeds from the maturity of time deposits in other financial institutions	1,154	245	585
Purchase of securities available for sale	(2,226,881)	(4,094,661)	(4,119,814)
Purchase of other investments	(12,992)	(12,172)	(49,228)
Net (increase) decrease in loans	(1,506,338)	50,437	(444,146)
Purchase of bank owned life insurance policies	(283)	(288)	(292)
Proceeds from bank owned life insurance policies	966	0	606
Capital expenditures and investments	(14,804)	(17,203)	(18,542)
Net cash and cash equivalents received in acquisitions	0	0	641,315
Net cash expended in divestitures	(50,616)	(15,682)	0
Proceeds from sale of premises, furniture and equipment	10,872	10,489	5,895
Proceeds on sale of OREO and other repossessed assets	3,062	8,338	3,913
NET CASH USED BY INVESTING ACTIVITIES	(1,813,043)	(1,525,100)	(2,301,426)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in demand deposits	(206,366)	813,600	1,367,903
Net increase in savings accounts	566,033	893,569	735,968
Net increase (decrease) in time deposit accounts	799,938	(242,321)	(254,540)
Net increase (decrease) in short-term borrowings	194,520	(36,275)	40,137
Proceeds from short term FHLB advances	286,000	141,700	516,545
Repayments of short term FHLB advances	(236,000)	(141,700)	(597,742)
Proceeds from other borrowings	0	147,614	314,397
Repayments of other borrowings	(228)	(233,794)	(134,244)
Proceeds from issuance of preferred stock	0	0	110,705
Proceeds from issuance of common stock	2,875	2,925	3,004
Dividends paid	(54,249)	(48,559)	(31,906)
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,352,523	1,296,759	2,070,227
Net increase (decrease) in cash and cash equivalents	(72,512)	97,696	(40,831)
Cash and cash equivalents at beginning of year	435,599	337,903	378,734
CASH AND CASH EQUIVALENTS AT END OF PERIOD	363,087	435,599	337,903
Supplemental disclosures:
Cash paid for income/franchise taxes	37,782	49,914	33,402
Cash paid for interest	72,683	28,703	47,798
Loans transferred to OREO	9,423	2,807	3,511
Transfer of premises from premises, furniture and equipment held for sale to premises, furniture and equipment, net	0	396	855
Transfer of premises from premises, furniture and equipment, net to premises, furniture and equipment held for sale	5,188	12,662	8,134
Securities transferred from available for sale to held to maturity	934,538	0	462
Dividends declared, not paid	2,013	2,013	2,013
Stock consideration granted for acquisitions	$ 0	$ 0	$ 217,202

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations - Heartland Financial USA, Inc. ("HTLF") is a bank holding company with locations in Iowa, Illinois, Wisconsin, New Mexico, Arizona, Colorado, Montana, Minnesota, Kansas, Missouri, Texas and California. The principal services of HTLF, which are provided through its subsidiaries, are FDIC-insured deposit accounts and related services, and loans to businesses and consumers. The loans consist primarily of commercial and industrial, owner-occupied commercial real estate, non-owner occupied commercial real estate, real estate construction, agricultural and agricultural real estate, residential real estate and consumer loans. Principles of Presentation - The consolidated financial statements include the accounts of HTLF and its subsidiaries: HTLF Bank; Dubuque Bank and Trust Company; Wisconsin Bank & Trust; New Mexico Bank & Trust; Rocky Mountain Bank; Bank of Blue Valley; First Bank & Trust; Citizens Finance Parent Co.; DB&T Insurance, Inc.; DB&T Community Development Corp.; Heartland Community Development, Inc.; Heartland Financial USA, Inc. Insurance Services; Citizens Finance Co.; Citizens Finance of Illinois Co.; Heartland Financial Statutory Trust IV; Heartland Financial Statutory Trust V; Heartland Financial Statutory Trust VI; Heartland Financial Statutory Trust VII; Morrill Statutory Trust I; Morrill Statutory Trust II; Sheboygan Statutory Trust I, CBNM Capital Trust I, Citywide Capital Trust III, Citywide Capital Trust IV, Citywide Capital Trust V, OCGI Statutory Trust III, OCGI Capital Trust IV, BVBC Capital Trust II, and BVBC Capital Trust III. All HTLF’s subsidiaries are wholly-owned as of December 31, 2022. The following charters were consolidated into HTLF Bank in 2022 and now operate as divisions of HTLF Bank: • Illinois Bank & Trust • Arizona Bank & Trust • Citywide Banks • Minnesota Bank & Trust • Premier Valley Bank The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and prevailing practices within the banking industry. In preparing such financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the balance sheets and revenues and expenses for the years then ended. Actual results could differ significantly from those estimates. A material estimate that is particularly susceptible to significant change relates to the determination of the allowance for credit losses. Business Combinations - HTLF applies the acquisition method of accounting in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 805, Business Combinations . Under the acquisition method, HTLF recognizes assets acquired, including identified intangible assets, and the liabilities assumed in acquisitions at fair value as of the acquisition date, with the acquisition-related transaction costs expensed in the period incurred. Determining the fair value of assets acquired and liabilities assumed often involves estimates based on third-party valuations, such as appraisals, or internal valuations based on discounted cash flow analyses or other valuation techniques that may include estimates of attrition, inflation, asset growth rates, discount rates, multiples of earnings or other relevant factors. In addition, the determination of the useful lives over which an intangible asset will be amortized is subjective. Cash and Cash Equivalents - For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from banks, interest bearing deposits held at the Federal Reserve Bank, federal funds sold to other banks and other short-term investments. Generally, federal funds are purchased and sold for one-day periods. Trading Securities - Trading securities represent those securities HTLF intends to actively trade and are stated at fair value with changes in fair value reflected in noninterest income. HTLF had no trading securities at both December 31, 2022 and 2021. Available for Sale ("AFS") Debt Securities and Equity Securities - Available for sale securities consist of those securities not classified as held to maturity or trading, which management intends to hold for indefinite periods of time or that may be sold in response to changes in interest rates, prepayments or other similar factors. Available for sale securities are stated at fair value with any unrealized gain or loss, net of applicable income tax, reported as a separate component of stockholders’ equity. Security premiums and discounts are amortized/accreted using the interest method over the period from the purchase date to the expected maturity or call date of the related security. HTLF reviews the investment securities portfolio at the security level on a quarterly basis for potential credit losses, which takes into consideration numerous factors, and the relative significance of any single factor can vary by security. Some factors HTLF may consider include changes in security ratings, financial condition of the issuer, as well as security and industry specific economic conditions. In addition, with regard to debt securities, HTLF may also evaluate payment structure, whether there are defaulted payments or expected defaults, prepayment speeds and the value of any underlying collateral. For certain debt securities in unrealized loss positions, HTLF prepares cash flow analyses to compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. Realized securities gains or losses on securities sales (using specific identification method) are included in securities gains, net in the consolidated statements of income. Equity securities include Community Reinvestment Act mutual funds with readily determinable fair values and are carried at fair value. Certain equity securities do not have readily determinable fair values, such as Federal Reserve Bank stock and Federal Home Loan Bank stock, which are held for debt and regulatory purposes and are carried at cost minus impairment, if any, plus or minus changes resulting from observable price changes for the identical or similar investment of the same issuer. HTLF has not recorded any impairment or other adjustments to the carrying amount of these investments during the years ended December 31, 2022, and December 31, 2021. Allowance for Credit Losses on AFS Debt Securities - HTLF reviews the investment securities portfolio at the security level on a quarterly basis for potential credit losses, which takes into consideration numerous factors, and the relative significance of any single factor can vary by security. Some factors HTLF may consider include changes in security ratings, financial condition of the issuer, as well as security and industry specific economic conditions. In addition, with regard to debt securities, HTLF may also evaluate payment structure, whether there are defaulted payments or expected defaults, prepayment speeds and the value of any underlying collateral. For certain debt securities in unrealized loss positions, HTLF prepares cash flow analyses to compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. The decline in fair value of an AFS debt security due to credit loss results in recording an allowance for credit losses to the extent the fair value is less than the amortized cost basis. Declines in fair value that have not been recorded through an allowance for credit losses, such as declines due to changes in market interest rates, are recorded through other comprehensive income, net of applicable taxes. Although these evaluations involve judgment, an unrealized loss in the fair value of a debt security is generally considered to not be related to credit when the fair value of the security is below the carrying value primarily due to changes in risk-free interest rates, there has not been significant deterioration in the financial condition of the issuer, and HTLF does not intend to sell nor does it believe it will be required to sell the security before the recovery of its cost basis. HTLF had no allowance for credit losses on AFS debt securities recorded at December 31, 2022, and December 31, 2021. Securities Held to Maturity - Securities which HTLF has the ability and positive intent to hold to maturity are classified as held to maturity. Such securities are stated at amortized cost, adjusted for premiums and discounts that are amortized/accreted using the interest method over the period from the purchase date to the expected maturity or call date of the related security. Allowance for Credit Losses on Held to Maturity Debt Securities - HTLF measures expected credit losses on held to maturity debt securities on a collective basis based on security type. The estimate of expected credit losses considers historical credit information that is adjusted for current conditions and supportable forecasts. HTLF's held to maturity debt securities consist primarily of investment grade obligations of states and political subdivisions. The forecast and forecast period used in the calculation of the allowance for credit losses for loans is used in calculating the allowance for credit losses on held to maturity debt securities. HTLF had no allowance for credit losses on held to maturity debt securities recorded at both December 31, 2022, and December 31, 2021. Loans Held to Maturity - Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost, which is the principal amount outstanding, net of cumulative charge-offs, unamortized net deferred loan origination fees and costs and unamortized premiums or discounts on purchased loans. HTLF has a loan policy which establishes the credit risk appetite, lending standards and underwriting criteria designed so that HTLF may extend credit in a prudent and sound manner. The HTLF board of directors reviews and approves the loan policy on a regular basis. A reporting system supplements the review process by providing management and the board with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and nonperforming loans and potential problem loans. HTLF originates commercial and industrial loans and owner occupied commercial real estate loans for a wide variety of business purposes, including lines of credit for capital and operating purposes and term loans for real estate and equipment purchases. Non-owner occupied commercial real estate loans provide financing for various non-owner occupied or income producing properties. Real estate construction loans are generally short-term or interim loans that provide financing for acquiring or developing commercial income properties, multi-family projects or single-family residential homes. Agricultural and agricultural real estate loans provide financing for capital improvements and farm operations, as well as livestock and machinery purchases. Residential real estate loans are originated for the purchase or refinancing of single family residential properties. Consumer loans include loans for motor vehicles, home improvement, home equity and personal lines of credit. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. HTLF’s policy is to discontinue the accrual of interest income on any loan when, in the opinion of management, there is a reasonable doubt as to the timely collection of the interest and principal, normally when a loan is 90 days past due. When interest accruals are deemed uncollectible, interest credited to income in the current year is reversed and interest accrued in prior years is charged to the allowance for credit losses. A loan can be restored to accrual status if the borrower has resumed paying the full amount of the scheduled contractual interest and principal payments on the loan, and (1) all principal and interest amounts contractually due (including arrearages) are reasonably assured of repayment within a reasonable period of time, and (2) there is a sustained period of repayment performance (generally a minimum of six months) by the borrower in accordance with the scheduled contractual terms. Acquired Loans - HTLF has acquired loans through acquisitions, some of which have experienced more than insignificant deterioration in credit quality since origination and are classified as purchased with credit deterioration ("PCD") loans. HTLF considers the following criteria in determining PCD loans: • watch, substandard and non-accrual loans; • loans delinquent more than 30 days as of the acquisition date; • loans that have experienced more than one 30-59 day delinquency; • loans that have experienced any delinquency of more than 60 days; • loan with a TDR status as of the acquisition date; • loans with a Coronavirus Disease 2019 ("COVID-19") modification as of the acquisition date; • loans in high-risk industries based on macroeconomic conditions and local market conditions of the acquired entity on acquisition date. An allowance for credit losses on PCD loans is determined using the same allowance methodology as described below for loans held to maturity. The allowance for credit losses determined on a collective basis is allocated to individual loans. The sum of the PCD loan purchase price and allowance for credit loss becomes the initial amortized cost basis. The difference between the initial amortized cost basis and the par value of the loan is a noncredit discount or premium, which is amortized into interest income over the life of the loan. Any subsequent changes to the credit quality of PCD loans are recognized in net income by adjusting the allowance for credit losses through provision expense. At acquisition, for purchased loans not defined as PCD loans ("non-PCD"), the purpose of the loan (e.g., business, agricultural or personal), the type of borrower (e.g., business or individual) and the type of collateral for the loan (e.g., commercial real estate, residential real estate, general business assets or unsecured) of each loan are considered in order to assign purchased loans into one of the following eight loan pools: commercial and industrial, Paycheck Protection Program ("PPP"), owner occupied commercial real estate, non-owner occupied commercial real estate, real estate construction, agricultural and agricultural real estate, residential real estate and consumer. For non-PCD loans, the premium or discount, if any, representing the excess of the amount of reasonably estimable and probable discounted future cash collections over the purchase price, is accreted into interest income using the interest method over the weighted average remaining contractual life of the loan pool. Because HTLF uses the pool method as described above, no adjustment is made to the discount of an individual loan on the specific date of a credit event with respect to such loan. Additionally, the premium or discount accretion is suspended on loans that subsequently become nonperforming. An allowance for credit losses for non-PCD loans is established through recognition of provision expense in net income using the same methodology as other loans held to maturity. Allowance for Credit Losses for Loans - The allowance for credit losses is a valuation account that is deducted from the loans held to maturity amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged-off against the allowance when management believes the loan balance is deemed to be uncollectible. Provisions for credit losses for loans and recoveries on loans previously charged-off by HTLF are added back to the allowance. HTLF's allowance model is designed to consider the current contractual term of the loan, defined as starting as of the most recent renewal date and ending at maturity date. Management's estimation of expected credit losses is based on relevant information about past events, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amounts, including expected defaults and prepayments. Historical loss experience is generally the starting point for estimating expected credit losses. Adjustments are made to historical loss experience to reflect differences in asset-specific risk characteristics, such as underwriting standards, portfolio mix or asset terms and differences in economic conditions, both current conditions and reasonable and supportable forecasts. If HTLF is not able to make or obtain reasonable and supportable forecasts for the entire life of the financial asset, it is required to estimate expected credit losses for the remaining life using an approach that reverts to historical credit loss information. The components of the allowance for credit losses are described more specifically below. Quantitative Factors The quantitative component of the allowance for credit losses is measured using historical loss experience using a look back period, currently over the most recent 14 years, on a pool basis for loans with similar risk characteristics. HTLF utilizes third-party software to calculate the expected credit losses using two separate methodologies. For certain commercial and agricultural loans, the expected credit losses are calculated through a transition matrix model derived probability of default and loss given default methodology. The transition matrix model determines the life of loan probability of default using the historical transitions of loans between risk ratings and through default. The probability of default and loss given default methodology has been developed using HTLF’s historical loss experience over the look back period. For smaller commercial and agricultural loans, residential real estate loans and consumer loans, a lifetime average historical loss rate is established for each pool of loans based upon an average loss rate calculated using HTLF historical loss experience over the look back period. The risks in the commercial and industrial loan portfolio include the unpredictability of the cash flow of the borrowers and the variability in the value of the collateral securing the loans. Owner occupied commercial real estate loans are dependent upon the cash flow of the borrowers and the collateral value of the real estate. Non-owner occupied commercial real estate loans are typically dependent, in large part, on sufficient income from the properties securing the loans to cover the operating expenses and debt service. Real estate construction loans involve additional risks because funds are advanced based upon estimates of costs and the estimated value of the completed project. Additionally, real estate construction loans have a greater risk of default in a weaker economy because the source of repayment is reliant on the successful and timely completion and sale of the project. Agricultural and agricultural real estate loans are dependent upon the profitable operation or management of the farm property securing the loan. Loans secured by farm equipment, livestock or crops may not provide an adequate source of repayment because of damage or depreciation. Residential real estate loans are dependent upon the borrower's ability to repay the loan and the underlying collateral value. Consumer loans are dependent upon the borrower's personal financial circumstances and continued financial stability. If a loan no longer shares similar risk characteristics with other loans in the pool, it is evaluated on an individual basis and is not included in the collective evaluation. Lending relationships with $500,000 or more of total exposure and are on nonaccrual are individually assessed using a collateral dependency calculation. A loan is collateral-dependent when the debtor is experiencing financial difficulty and repayment is expected to be provided substantially through the sale or operation of the collateral. The impairment will be recognized by creating a specific reserve against the loan with a corresponding charge to provision expense. In most cases, the specific reserve will be charged off in the same quarter the loss is probable. In some cases, when HTLF believes certain loans do not share the same risk characteristics with other loans in the pool, the standard allows for these loans to be individually assessed. All individually assessed loan calculations are completed at least semi-annually. Qualitative Factors HTLF's allowance methodology also has a qualitative component, the purpose of which is to provide management with a means to take into consideration changes in current conditions that could potentially have an effect, up or down, on the level of recognized loan losses, that, for whatever reason, fail to show up in the quantitative analysis performed in determining its base loan loss rates. HTLF utilizes the following qualitative factors: • changes in lending policies and procedures • changes in the nature of loans • experience and ability of management • changes in the credit quality of the loan portfolio • risk in acquired portfolios • concentrations of credit The qualitative factors for changes in lending policies and procedures, management and acquired portfolios are weighted as one factor. The other qualitative factors noted above are equally weighted as individual factors. The qualitative adjustments are based on the comparison of the current condition to the average condition over the look back period. The adjustment amount can be either positive or negative depending on whether or not the current condition is better or worse than the historical average. HTLF incorporates the adjustments for changes in current conditions using an overlay approach. The adjustments are applied as a percentage adjustment in addition to the calculated historical loss rates of each pool. These adjustments reflect the extent to which HTLF expects current conditions to differ from the conditions that existed for the period over which historical information was evaluated. HTLF utilizes an anchoring approach to determine the minimum and maximum amount of qualitative allowance for credit losses, which is determined by comparing the highest and lowest historical rate to the current quantitative allowance rate to calculate the rate for the adjustment. Economic Forecasting The allowance for credit losses estimate incorporates a reasonable and supportable forecast of various macro-economic indices over the remaining life of HTLF’s assets. HTLF utilizes an overlay approach for its economic forecasting component, similar to the method utilized for the qualitative factors. The length of the reasonable and supportable forecast period is a judgmental determination based on the level to which the entity can support its forecast of economic conditions that drive its estimate of expected loss. HTLF compares forecasted macro-economic indices, such as unemployment and gross domestic product, to the economic conditions that existed over HTLF's look back period. HTLF uses Moody's baseline economic forecast scenario, which is updated quarterly in HTLF's methodology, and considers other Moody's forecast scenarios to support the economic forecast component of the allowance for credit losses. The economic forecast reverts to the historical mean immediately at the end of the reasonable and supportable forecast period. HTLF utilized a one-year reasonable and supportable forecast period for the calculation of the December 31, 2022, and December 31, 2021, allowance for credit losses. It is expected that actual economic conditions will, in many circumstances, turn out differently than forecasted because the ultimate outcomes during the forecast period may be affected by events that were unforeseen, such as economic disruption and fiscal or monetary policy actions, which are exacerbated by longer forecasting periods. This uncertainty would be relevant to the entity’s confidence level as to the outcomes being forecasted. That is, an entity is likely less confident in the ultimate outcome of events that will occur at the end of the forecast period as compared to the beginning. As a result, actual future economic conditions may not be an effective indicator of the quality of management’s forecasting process, including the length of the forecast period. Troubled Debt Restructured Loans - Loans are considered troubled debt restructured loans ("TDR") if concessions have been granted to borrowers that are experiencing financial difficulty. The concessions granted generally involve the modification of terms of the loan, such as changes in payment schedule or interest rate, which generally would not otherwise be considered. TDRs can involve loans remaining on nonaccrual, moving to nonaccrual, or continuing on accrual status, depending on the individual facts and circumstances of the borrower. Nonaccrual TDRs are included and treated consistently with all other nonaccrual loans. Generally, TDRs remain on nonaccrual until the customer has attained a sustained period of repayment performance under the modified loan terms (generally a minimum of six months). However, performance prior to the restructuring, or significant events that coincide with the restructuring, are considered in assessing whether the borrower can meet the new terms and whether the loan should be returned to or maintained on accrual status. If the borrower’s ability to meet the revised payment schedule is not reasonably assured, the loan remains on nonaccrual status. During 2020, TDR treatments were updated due to COVID-19 and the Coronavirus Aid, Relief and Economic Security Act (the "CARES Act") regulation. Under the CARES Act, banking institutions were not required to classify modifications as TDRs if the following three conditions are met: 1) the deferral was related to COVID-19, 2) executed on a loan that was not more than 30 days past due as of December 31, 2019, and 3) executed between March 1, 2020 and the later of December 31, 2020 or the last day of the Declaration of National Emergency. HTLF adopted the CARES Act rule for TDR classification and enhanced its procedures for deferral monitoring. The National Emergency Declaration was in effect during 2021, and therefore, HTLF followed the CARES Act rule for TDR classification during the year ended December 31, 2021. The provisions of the CARES Act expired on January 1, 2022, and any new troubled debt restructured loan modifications are evaluated in accordance with generally accepted accounting principles. A loan that is a TDR that has an interest rate consistent with market rates at the time of restructuring and is in compliance with its modified terms in the calendar year after the year in which the restructuring took place is no longer considered a TDR. To be considered in compliance with its modified terms, a loan that is a TDR must be in accrual status and must be current or less than 30 days past due under the modified repayment terms. A loan that has been modified at a below market rate will remain classified as a TDR. If the borrower’s financial conditions improve to the extent that the borrower qualifies for a new loan with market terms, the new loan will not be considered a TDR if HTLF's credit analysis shows the borrower's ability to perform under scheduled terms. Loans Held for Sale - Loans held for sale are stated at the lower of cost or fair value on an aggregate basis. Gains or losses on sales are recorded in noninterest income. Direct loan origination costs and fees are deferred at origination of the loan. These deferred costs and fees are recognized in noninterest income as part of the gain or loss on sales of loans upon sale of the loan. At December 31, 2022 and 2021, loans held for sale primarily consisted of 1-4 family residential mortgages. Allowance for Credit Losses on Unfunded Loan Commitments - HTLF estimates expected credit losses over the contractual term of the loan for the unfunded portion of the loan commitment that is not unconditionally cancellable by HTLF using the same collective allowance methodology for credit losses for loans described above. Management uses an estimated average utilization rate to determine the exposure at default. The allowance for unfunded commitments is recorded in the Accrued Expenses and Other Liabilities section of the consolidated balance sheets. Mortgage Servicing and Transfers of Financial Assets - HTLF regularly sells residential mortgage loans to others, primarily government sponsored entities, on a non-recourse basis. Sold loans are not included in the accompanying consolidated balance sheets. HTLF generally retains the right to service the sold loans for a fee. HTLF's First Bank and Trust subsidiary serviced mortgage loans primarily for government sponsored entities with aggregate unpaid principal balance of $725.9 million and $723.3 million, at December 31, 2022 and 2021, respectively. Premises, Furniture and Equipment, net - Premises, furniture and equipment are stated at cost less accumulated depreciation. The provision for depreciation of premises, furniture and equipment is determined by straight-line and accelerated methods over the estimated useful lives of 18 to 39 years for buildings, 15 years for land improvements and 3 to 7 years for furniture and equipment. Premises, Furniture and Equipment Held for Sale - Premises, furniture and equipment are stated at the estimated fair value less disposal costs. Subsequent write-downs and gains or losses on the sales are recorded to gain (loss) on sales/valuation of assets, net. Other Real Estate - Other real estate represents property acquired through foreclosures and settlements of loans. Property acquired is recorded at the estimated fair value of the property less disposal costs. The excess of carrying value over fair value less disposal costs is charged against the allowance for credit losses. Subsequent write downs estimated on the basis of later valuations and gains or losses on sales are charged to gain (loss) on sales/valuation of assets, net. Expenses incurred in maintaining such properties are charged to other real estate and loan collection expenses. Goodwill - Goodwill represents the excess of the purchase price of acquired subsidiaries’ net assets over their fair value at the purchase date. HTLF assesses goodwill for impairment annually, and more frequently if events occur which may indicate possible impairment, and assesses goodwill at the reporting unit level, also giving consideration to overall enterprise value as part of that assessment. In evaluating goodwill for impairment, HTLF first assesses qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount. If HTLF concludes that it is more likely than not that the fair value of a reporting unit is more than its carrying value, then no further testing of goodwill assigned to the reporting unit is required. However, if HTLF concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then HTLF performs a quantitative goodwill impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment to recognize, if any. In addition, the income tax effects of tax deductible goodwill on the carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. A goodwill impairment charge is recognized for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized cannot exceed the total amount of goodwill allocated to that reporting unit. Core Deposit Intangibles and Customer Relationship Intangibles, Net - Core deposit intangibles are amortized over 8 to 18 years on an accelerated basis. Customer relationship intangibles were amortized over 22 years on an accelerated basis. Annually, HTLF reviews these intangible assets for events or circumstances that may indicate a change in the recoverability of the underlying basis. Servicing Rights, Net - Mortgage and commercial servicing rights associated with loans originated and sold, where servicing is retained, are initially capitalized at fair value and recorded on the consolidated statements of income as a component of gains on sale of lo

CASH AND DUE FROM BANKS

CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2022
Cash and Cash Equivalents [Abstract]
CASH AND DUE FROM BANKS	CASH AND DUE FROM BANKSThe HTLF Banks are required to maintain certain average cash reserve balances as a non-member bank of the Federal Reserve System. On March 15, 2020, the Federal Reserve temporarily suspended the reserve requirement due to the COVID-19 pandemic, and as a result, there was no reserve requirement at both December 31, 2022, and December 31, 2021.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The amortized cost, gross unrealized gains and losses and estimated fair values of debt securities available for sale and equity securities with a readily determinable fair value as of December 31, 2022, and December 31, 2021, are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2022 U.S. treasuries $ 32,369 $ 8 $ (678) $ 31,699 U.S. agencies 49,437 — (6,302) 43,135 Obligations of states and political subdivisions 1,049,578 14 (170,155) 879,437 Mortgage-backed securities - agency 2,042,092 56 (270,043) 1,772,105 Mortgage-backed securities - non-agency 2,327,308 1,417 (146,849) 2,181,876 Commercial mortgage-backed securities - agency 100,518 — (15,395) 85,123 Commercial mortgage-backed securities - non-agency 679,511 — (20,052) 659,459 Asset-backed securities 428,397 — (12,343) 416,054 Corporate bonds 59,205 — (1,263) 57,942 Total debt securities 6,768,415 1,495 (643,080) 6,126,830 Equity securities with a readily determinable fair value 20,314 — — 20,314 Total $ 6,788,729 $ 1,495 $ (643,080) $ 6,147,144 December 31, 2021 U.S. treasuries $ 997 $ 11 $ — $ 1,008 U.S. agencies 193,932 264 (812) 193,384 Obligations of states and political subdivisions 2,045,386 56,263 (16,616) 2,085,033 Mortgage-backed securities - agency 2,388,601 11,870 (51,182) 2,349,289 Mortgage-backed securities - non-agency 1,749,838 4,570 (11,029) 1,743,379 Commercial mortgage-backed securities - agency 125,397 1,429 (2,914) 123,912 Commercial mortgage-backed securities - non-agency 600,253 998 (363) 600,888 Asset-backed securities 408,167 2,803 (1,317) 409,653 Corporate bonds 2,979 61 — 3,040 Total debt securities 7,515,550 78,269 (84,233) 7,509,586 Equity securities 20,788 — — 20,788 Total $ 7,536,338 $ 78,269 $ (84,233) $ 7,530,374 The amortized cost, gross unrealized gains and losses and estimated fair values of held to maturity securities as of December 31, 2022, and December 31, 2021, are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Allowance for Credit Losses December 31, 2022 Obligations of states and political subdivisions $ 829,403 $ 3,096 $ (55,942) $ 776,557 $ — Total $ 829,403 $ 3,096 $ (55,942) $ 776,557 $ — December 31, 2021 Obligations of states and political subdivisions $ 84,709 $ 9,430 $ — $ 94,139 $ — Total $ 84,709 $ 9,430 $ — $ 94,139 $ — During the third quarter of 2022, HTLF transferred taxable municipal bonds with an amortized cost basis of $934.5 million and fair value of $748.3 million from available for sale to held to maturity. On the date of the transfer, accumulated other comprehensive income (loss) included $186.3 million of net unrealized losses, after tax, attributable to these securities, and the net unrealized losses will be amortized into interest income over the remaining life of the transferred securities. The bonds were transferred at fair value at the date of transfer. As of December 31, 2022, HTLF had $33.0 million compared to $29.4 million at December 31, 2021, of accrued interest receivable, which is included in other assets on the consolidated balance sheets. HTLF does not consider accrued interest receivable in the carrying amount of financial assets held at amortized cost basis or in the allowance for credit losses calculation. The amortized cost and estimated fair value of investment securities carried at fair value at December 31, 2022, by contractual maturity are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. December 31, 2022 Amortized Cost Estimated Fair Value Due in 1 year or less $ 490 $ 488 Due in 1 to 5 years 87,069 85,861 Due in 5 to 10 years 53,649 45,795 Due after 10 years 1,049,381 880,069 Total debt securities 1,190,589 1,012,213 Mortgage and asset-backed securities 5,577,826 5,114,617 Equity securities with a readily determinable fair value 20,314 20,314 Total investment securities $ 6,788,729 $ 6,147,144 The amortized cost and estimated fair value of debt securities held to maturity at December 31, 2022, by contractual maturity are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. December 31, 2022 Amortized Cost Estimated Fair Value Due in 1 year or less $ 1,233 $ 1,236 Due in 1 to 5 years 70,253 69,799 Due in 5 to 10 years 129,072 126,177 Due after 10 years 628,845 579,345 Total investment securities $ 829,403 $ 776,557 As of December 31, 2022, securities with a carrying value of $1.49 billion compared to $1.66 billion at December 31, 2021, were pledged to secure public and trust deposits, short-term borrowings and for other purposes as required and permitted by law. Gross gains and losses realized related to sales of securities carried at fair value for the years ended December 31, 2022, 2021 and 2020 are summarized as follows, in thousands: For the Years Ended December 31, 2022 2021 2020 Proceeds from sales $ 1,048,525 $ 1,475,598 $ 1,097,378 Gross security gains 7,299 11,892 13,208 Gross security losses 9,191 5,982 5,616 The following tables summarize, in thousands, the amount of unrealized losses, defined as the amount by which cost or amortized cost exceeds fair value, and the related fair value of investments with unrealized losses in HTLF's securities portfolio as of December 31, 2022, and December 31, 2021. The investments were segregated into two categories: those that have been in a continuous unrealized loss position for less than 12 months and those that have been in a continuous unrealized loss position for 12 or more months. The reference point for determining how long an investment was in an unrealized loss position w as December 31, 2022, and December 31, 2021, respectively. For securities transferred to held to maturity during the third quarter of 2022, the reference point was the date of transfer. Debt securities available for sale Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count December 31, 2022 U.S. treasuries $ 28,699 $ (678) 4 $ — $ — — $ 28,699 $ (678) 4 U.S. agencies $ 16,487 $ (222) 5 $ 26,648 $ (6,080) 2 $ 43,135 $ (6,302) 7 Obligations of states and political subdivisions 288,457 (28,378) 69 589,641 (141,777) 113 878,098 (170,155) 182 Mortgage-backed securities - agency 241,288 (21,420) 99 1,528,951 (248,623) 126 1,770,239 (270,043) 225 Mortgage-backed securities - non-agency 950,054 (70,213) 25 693,531 (76,636) 25 1,643,585 (146,849) 50 Commercial mortgage-backed securities - agency 27,732 (2,291) 12 57,392 (13,104) 7 85,124 (15,395) 19 Commercial mortgage-backed securities - non-agency 530,541 (16,830) 15 84,619 (3,222) 4 615,160 (20,052) 19 Asset-backed securities 118,613 (6,107) 7 56,621 (6,236) 6 175,234 (12,343) 13 Corporate bonds 57,544 (1,257) 7 398 (6) 1 57,942 (1,263) 8 Total temporarily impaired securities $ 2,259,415 $ (147,396) 243 $ 3,037,801 $ (495,684) 284 $ 5,297,216 $ (643,080) 527 December 31, 2021 U.S. agencies $ 100,839 $ (812) 2 $ — $ — — $ 100,839 $ (812) 2 Obligations of states and political subdivisions 596,866 (10,115) 113 236,329 (6,501) 49 833,195 (16,616) 162 Mortgage-backed securities - agency 1,383,808 (33,291) 83 474,724 (17,891) 19 1,858,532 (51,182) 102 Mortgage-backed securities - non-agency 929,515 (10,870) 27 23,821 (159) 5 953,336 (11,029) 32 Commercial mortgage-backed securities - agency 26,999 (689) 8 53,025 (2,225) 5 80,024 (2,914) 13 Commercial mortgage-backed securities - non-agency 74,450 (145) 3 14,124 (218) 2 88,574 (363) 5 Asset-backed securities 113,945 (1,201) 6 13,799 (116) 6 127,744 (1,317) 12 Total temporarily impaired securities $ 3,226,422 $ (57,123) 242 $ 815,822 $ (27,110) 86 $ 4,042,244 $ (84,233) 328 Securities held to maturity Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count December 31, 2022 Obligations of states and political subdivisions $ 697,424 $ (55,942) 155 $ — $ — — $ 697,424 $ (55,942) 155 Total temporarily impaired securities $ 697,424 $ (55,942) 155 $ — $ — $ 697,424 $ (55,942) 155 HTLF had no securities held to maturity with unrealized losses at December 31, 2021. HTLF reviews the investment securities portfolio at the security level on a quarterly basis for potential credit losses, which takes into consideration numerous factors, and the relative significance of any single factor can vary by security. Some factors HTLF may consider include changes in security ratings, financial condition of the issuer, as well as security and industry specific economic conditions. In addition, with regard to debt securities, HTLF may also evaluate payment structure, whether there are defaulted payments or expected defaults, prepayment speeds and the value of any underlying collateral. For certain debt securities in unrealized loss positions, HTLF prepares cash flow analyses to compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. The unrealized losses on HTLF's mortgage and asset-backed securities are the result of changes in market interest rates or widening of market spreads subsequent to the initial purchase of the securities. The losses are not related to concerns regarding the underlying credit of the issuers or the underlying collateral. It is expected that the securities will not be settled at a price less than the amortized cost of the investment. Because the decline in fair value is attributable to changes in interest rates or widening market spreads and not credit quality, and because HTLF has the intent and ability to hold these investments until a market price recovery or to maturity and does not believe it will be required to sell the securities before maturity, no credit losses were recognized on these securities during the years ended December 31, 2022 and December 31, 2021. The unrealized losses on HTLF's obligations of states and political subdivisions are the result of changes in market interest rates or widening of market spreads subsequent to the initial purchase of the securities. Management monitors the published credit ratings of these securities and the stability of the underlying municipalities. Because the decline in fair value is attributable to changes in interest rates or widening market spreads due to insurance company downgrades and not underlying credit quality, and because HTLF has the intent and ability to hold these investments until a market price recovery or to maturity and does not believe it will be required to sell the securities before maturity, no credit losses were recognized on these securities during the years ended December 31, 2022 and December 31, 2021. In the first quarter of 2022, HTLF sold two obligations of states and political subdivisions securities from the held to maturity portfolio. Because the evaluation of the underlying credit quality of the individual securities indicated significant deterioration, it was unlikely HTLF would recover the remaining basis of the securities prior to maturity and therefore inconsistent with HTLF's original intent upon purchase and classification of these held to maturity securities. The carrying value of these securities was $2.2 million, and the associated gross gains were $100,000. The following table summarizes, in thousands, the carrying amount of HTLF's held to maturity debt securities by investment rating as of December 31, 2022 and December 31, 2021, which are updated quarterly and used to monitor the credit quality of the securities: December 31, 2022 December 31, 2021 Rating AAA $ 79,598 $ 3,265 AA, AA+, AA- 588,354 61,471 A+, A, A- 136,624 15,034 BBB 20,623 4,939 Not Rated 4,204 — Total $ 829,403 $ 84,709 Included in other securities were shares of stock in each Federal Home Loan Bank (the "FHLB") of Des Moines, Chicago, Dallas and Topeka at an amortized cost of $12.3 million at December 31, 2022 and $22.6 million at December 31, 2021. The HTLF Banks are required to maintain FHLB stock as members of the various FHLBs as required by these institutions. These equity securities are "restricted" in that they can only be sold back to the respective institutions or another member institution at par. Therefore, they are less liquid than other marketable equity securities and their fair value approximates amortized cost. HTLF considers its FHLB stock as a long-term investment that provides access to competitive products and liquidity. HTLF evaluates impairment in these investments based on the ultimate recoverability of the par value and at December 31, 2022, did not consider the investments to be other than temporarily impaired.

LOANS

LOANS	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
LOANS	LOANS Loans as of December 31, 2022, and December 31, 2021, were as follows, in thousands: December 31, 2022 December 31, 2021 Loans receivable held to maturity: Commercial and industrial $ 3,464,414 $ 2,645,085 Paycheck Protection Program ("PPP") 11,025 199,883 Owner occupied commercial real estate 2,265,307 2,240,334 Non-owner occupied commercial real estate 2,330,940 2,010,591 Real estate construction 1,076,082 856,119 Agricultural and agricultural real estate 920,510 753,753 Residential real estate 853,361 829,283 Consumer 506,713 419,524 Total loans receivable held to maturity 11,428,352 9,954,572 Allowance for credit losses (109,483) (110,088) Loans receivable, net $ 11,318,869 $ 9,844,484 As of December 31, 2022, HTLF had $49.1 million compared to $35.3 million as of December 31, 2021, of accrued interest receivable, which is included in other assets on the consolidated balance sheets. HTLF does not consider accrued interest receivable in the allowance for credit losses calculation. The following table shows the balance in the allowance for credit losses at December 31, 2022, and December 31, 2021, and the related loan balances, disaggregated on the basis of measurement methodology, in thousands. If a loan no longer shares similar risk characteristics with other loans in the pool, it is evaluated on an individual basis and is not included in the collective evaluation. Lending relationships with $500,000 or more of total exposure and are on nonaccrual are individually assessed using a collateral dependency calculation. All other loans are collectively evaluated for losses. Allowance For Credit Losses Gross Loans Receivable Held to Maturity Individually Evaluated for Credit Losses Collectively Evaluated for Credit Losses Total Loans Individually Evaluated for Credit Losses Loans Collectively Evaluated for Credit Losses Total December 31, 2022 Commercial and industrial $ 6,670 $ 22,401 $ 29,071 $ 18,712 $ 3,445,702 $ 3,464,414 PPP — — — — 11,025 11,025 Owner occupied commercial real estate 376 13,572 13,948 7,932 2,257,375 2,265,307 Non-owner occupied commercial real estate — 16,539 16,539 11,371 2,319,569 2,330,940 Real estate construction — 29,998 29,998 1,518 1,074,564 1,076,082 Agricultural and agricultural real estate 63 2,571 2,634 3,851 916,659 920,510 Residential real estate — 7,711 7,711 1,607 851,754 853,361 Consumer — 9,582 9,582 — 506,713 506,713 Total $ 7,109 $ 102,374 $ 109,483 $ 44,991 $ 11,383,361 $ 11,428,352 Allowance For Credit Losses Gross Loans Receivable Held to Maturity Individually Evaluated for Credit Losses Collectively Evaluated for Credit Losses Total Loans Individually Evaluated for Credit Losses Loans Collectively Evaluated for Credit Losses Total December 31, 2021 Commercial and industrial $ 4,562 $ 23,176 $ 27,738 $ 13,551 $ 2,631,534 $ 2,645,085 PPP — — — — 199,883 199,883 Owner occupied commercial real estate 105 19,109 19,214 8,552 2,231,782 2,240,334 Non-owner occupied commercial real estate 610 17,298 17,908 12,557 1,998,034 2,010,591 Real estate construction — 22,538 22,538 — 856,119 856,119 Agricultural and agricultural real estate 2,369 2,844 5,213 13,773 739,980 753,753 Residential real estate — 8,427 8,427 855 828,428 829,283 Consumer — 9,050 9,050 — 419,524 419,524 Total $ 7,646 $ 102,442 $ 110,088 $ 49,288 $ 9,905,284 $ 9,954,572 HTLF had $15.7 million of troubled debt restructured loans at December 31, 2022, of which $7.4 million were classified as nonaccrual and $8.3 million were accruing according to the restructured terms. HTLF had $10.4 million of troubled debt restructured loans at December 31, 2021, of which $9.5 million were classified as nonaccrual and $817,000 were accruing according to the restructured terms. The following table provides information on troubled debt restructured loans that were modified during the years ended December 31, 2022, and December 31, 2021, in thousands. The provisions of the CARES Act, which modified troubled debt restructured loan classification, expired on January 1, 2022, and any new troubled debt restructured loan modifications are evaluated in accordance with generally accepted accounting principles. For the Years Ended December 31, 2022 December 31, 2021 Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Commercial and industrial — $ — $ — — $ — $ — PPP — — — — — — Owner occupied commercial real estate 1 5,058 5,058 — — — Non-owner occupied commercial real estate — — — 2 7,580 7,580 Real estate construction — — — — — — Agricultural and agricultural real estate 1 1,400 1,400 — — — Residential real estate — — — — — — Consumer — — — — — — Total 2 $ 6,458 $ 6,458 2 $ 7,580 $ 7,580 The pre-modification and post-modification recorded investment represents amounts as of the date of loan modification. At December 31, 2022, there were no commitments to extend credit to any of the borrowers with an existing TDR. There were no troubled debt restructured loans for which there was a payment default during the years ended December 31, 2022, and December 31, 2021, that had been modified during the 12-month period prior to the default. HTLF's internal rating system is a series of grades reflecting management's risk assessment, based on its analysis of the borrower's financial condition. The "pass" category consists of all loans that are not in the "nonpass" category and categorized into a range of loan grades that reflect increasing, though still acceptable, risk. Movement of risk through the various grade levels in the pass category is monitored for early identification of credit deterioration. The "nonpass" category consists of watch, substandard, doubtful and loss loans. The "watch" rating is attached to loans where the borrower exhibits negative trends in financial circumstances due to borrower specific or systemic conditions that, if left uncorrected, threaten the borrower's capacity to meet its debt obligations. The borrower is believed to have sufficient financial flexibility to react to and resolve its negative financial situation. These credits are closely monitored for improvement or deterioration. The "substandard" rating is assigned to loans that are inadequately protected by the current net worth and repaying capacity of the borrower and that may be further at risk due to deterioration in the value of collateral pledged. Well-defined weaknesses jeopardize liquidation of the debt. These loans are still considered collectible; however, a distinct possibility exists that HTLF will sustain some loss if deficiencies are not corrected. Substandard loans may exhibit some or all the following weaknesses: deteriorating financial trends, lack of earnings, inadequate debt service capacity, excessive debt and/or lack of liquidity. The "doubtful" rating is assigned to loans where identified weaknesses in the borrowers' ability to repay the loan make collection or liquidation in full, on the basis of existing facts, conditions and values, highly questionable and improbable. These borrowers are usually in default, lack liquidity and capital, as well as resources necessary to remain as an operating entity. Specific pending events, such as capital injections, liquidations or perfection of liens on additional collateral, may strengthen the credit, thus deferring the rating of the loan as "loss" until the exact status of the loan can be determined. The loss rating is assigned to loans considered uncollectible. As of December 31, 2022, and December 31, 2021, HTLF had no loans classified as doubtful and no loans classified as loss. The following tables show the risk category of loans by loan category and year of origination as of December 31, 2022 and December 31, 2021, in thousands: As of December 31, 2022 Amortized Cost Basis of Term Loans by Year of Origination 2022 2021 2020 2019 2018 2017 and Prior Revolving Total Commercial and industrial Pass $ 967,103 $ 442,001 $ 260,021 $ 101,998 $ 57,776 $ 421,312 $ 1,064,333 $ 3,314,544 Watch 12,638 1,370 685 5,487 2,882 3,315 21,984 48,361 Substandard 6,691 14,366 9,369 22,171 5,546 6,758 36,608 101,509 Commercial and industrial total $ 986,432 $ 457,737 $ 270,075 $ 129,656 $ 66,204 $ 431,385 $ 1,122,925 $ 3,464,414 PPP Pass $ — $ 7,807 $ 526 $ — $ — $ — $ — $ 8,333 Watch — 7 — — — — — 7 Substandard — 2,685 — — — — — 2,685 PPP total $ — $ 10,499 $ 526 $ — $ — $ — $ — $ 11,025 Owner occupied commercial real estate Pass $ 511,547 $ 781,946 $ 255,476 $ 266,228 $ 103,943 $ 179,503 $ 34,117 $ 2,132,760 Watch 22,079 3,410 12,346 8,520 3,645 11,899 — 61,899 Substandard 2,971 23,802 26,490 6,358 2,574 7,353 1,100 70,648 Owner occupied commercial real estate total $ 536,597 $ 809,158 $ 294,312 $ 281,106 $ 110,162 $ 198,755 $ 35,217 $ 2,265,307 Non-owner occupied commercial real estate Pass $ 756,059 $ 515,075 $ 227,383 $ 261,964 $ 127,400 $ 210,289 $ 70,398 $ 2,168,568 Watch 8,131 792 2,849 38,218 38,510 16,180 547 105,227 Substandard 202 6,784 1,838 16,019 22,332 9,970 — 57,145 Non-owner occupied commercial real estate total $ 764,392 $ 522,651 $ 232,070 $ 316,201 $ 188,242 $ 236,439 $ 70,945 $ 2,330,940 Real estate construction Pass $ 597,370 $ 328,391 $ 88,660 $ 21,221 $ 2,568 $ 6,274 $ 8,252 $ 1,052,736 Watch 665 16,218 1,257 — — 122 — 18,262 Substandard 2,587 356 173 446 1,478 44 — 5,084 Real estate construction total $ 600,622 $ 344,965 $ 90,090 $ 21,667 $ 4,046 $ 6,440 $ 8,252 $ 1,076,082 As of December 31, 2022 Amortized Cost Basis of Term Loans by Year of Origination 2022 2021 2020 2019 2018 2017 and Prior Revolving Total Agricultural and agricultural real estate Pass $ 324,791 $ 140,252 $ 79,307 $ 34,447 $ 22,600 $ 38,672 $ 239,686 $ 879,755 Watch 3,795 515 3,865 641 444 672 902 10,834 Substandard 8,674 3,224 204 1,859 12,323 2,682 955 29,921 Agricultural and agricultural real estate total $ 337,260 $ 143,991 $ 83,376 $ 36,947 $ 35,367 $ 42,026 $ 241,543 $ 920,510 Residential real estate Pass $ 189,133 $ 268,561 $ 64,627 $ 39,468 $ 34,863 $ 217,489 $ 23,331 $ 837,472 Watch 706 1,095 88 957 2,296 2,237 399 7,778 Substandard 28 1,273 1,024 99 792 4,895 — 8,111 Residential real estate total $ 189,867 $ 270,929 $ 65,739 $ 40,524 $ 37,951 $ 224,621 $ 23,730 $ 853,361 Consumer Pass $ 80,592 $ 47,787 $ 11,722 $ 6,022 $ 4,840 $ 24,655 $ 325,247 $ 500,865 Watch 20 191 35 119 74 1,584 953 2,976 Substandard 188 331 242 303 75 1,539 194 2,872 Consumer total $ 80,800 $ 48,309 $ 11,999 $ 6,444 $ 4,989 $ 27,778 $ 326,394 $ 506,713 Total pass $ 3,426,595 $ 2,531,820 $ 987,722 $ 731,348 $ 353,990 $ 1,098,194 $ 1,765,364 $ 10,895,033 Total watch 48,034 23,598 21,125 53,942 47,851 36,009 24,785 255,344 Total substandard 21,341 52,821 39,340 47,255 45,120 33,241 38,857 277,975 Total loans $ 3,495,970 $ 2,608,239 $ 1,048,187 $ 832,545 $ 446,961 $ 1,167,444 $ 1,829,006 $ 11,428,352 As of December 31, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Commercial and industrial Pass $ 604,659 $ 359,533 $ 203,960 $ 89,694 $ 171,709 $ 330,094 $ 708,525 $ 2,468,174 Watch 10,633 12,790 12,550 8,210 3,611 14,976 24,626 87,396 Substandard 19,888 6,391 13,050 8,535 6,619 12,052 22,980 89,515 Commercial and industrial total $ 635,180 $ 378,714 $ 229,560 $ 106,439 $ 181,939 $ 357,122 $ 756,131 $ 2,645,085 PPP Pass $ 146,370 $ 25,707 $ — $ — $ — $ — $ — $ 172,077 Watch 10,726 127 — — — — — 10,853 Substandard 16,932 21 — — — — — 16,953 PPP total $ 174,028 $ 25,855 $ — $ — $ — $ — $ — $ 199,883 Owner occupied commercial real estate Pass $ 940,043 $ 328,052 $ 315,497 $ 180,936 $ 115,142 $ 189,647 $ 34,233 $ 2,103,550 Watch 4,676 13,956 7,759 10,501 15,032 6,830 35 58,789 Substandard 11,958 20,769 13,734 2,809 13,912 13,063 1,750 77,995 Owner occupied commercial real estate total $ 956,677 $ 362,777 $ 336,990 $ 194,246 $ 144,086 $ 209,540 $ 36,018 $ 2,240,334 Non-owner occupied commercial real estate Pass $ 609,968 $ 263,093 $ 315,815 $ 236,823 $ 152,059 $ 166,792 $ 28,728 $ 1,773,278 Watch 4,754 9,109 35,496 29,227 4,865 35,901 — 119,352 Substandard 15,722 10,612 21,798 3,599 14,023 51,766 441 117,961 Non-owner occupied commercial real estate total $ 630,444 $ 282,814 $ 373,109 $ 269,649 $ 170,947 $ 254,459 $ 29,169 $ 2,010,591 As of December 31, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Real estate construction Pass $ 381,283 $ 206,879 $ 169,606 $ 14,197 $ 7,163 $ 7,823 $ 14,507 $ 801,458 Watch 2,704 858 2,145 44,846 — — 14 50,567 Substandard — 50 46 3,944 — 54 — 4,094 Real estate construction total $ 383,987 $ 207,787 $ 171,797 $ 62,987 $ 7,163 $ 7,877 $ 14,521 $ 856,119 Agricultural and agricultural real estate Pass $ 217,179 $ 102,030 $ 47,927 $ 32,913 $ 22,029 $ 35,548 $ 220,065 $ 677,691 Watch 4,018 10,390 4,688 2,270 33 2,038 2,948 26,385 Substandard 9,250 1,095 4,910 15,825 3,212 8,859 6,526 49,677 Agricultural and agricultural real estate total $ 230,447 $ 113,515 $ 57,525 $ 51,008 $ 25,274 $ 46,445 $ 229,539 $ 753,753 Residential real estate Pass $ 311,292 $ 86,355 $ 50,762 $ 53,773 $ 43,619 $ 230,566 $ 29,017 $ 805,384 Watch 3,928 1,499 750 1,452 734 1,977 1,000 11,340 Substandard 2,528 444 410 2,317 1,139 5,721 — 12,559 Residential real estate total $ 317,748 $ 88,298 $ 51,922 $ 57,542 $ 45,492 $ 238,264 $ 30,017 $ 829,283 Consumer Pass $ 69,172 $ 20,258 $ 13,051 $ 9,001 $ 10,986 $ 18,202 $ 271,034 $ 411,704 Watch 555 309 392 373 113 591 2,210 4,543 Substandard 267 204 218 236 363 1,611 378 3,277 Consumer total $ 69,994 $ 20,771 $ 13,661 $ 9,610 $ 11,462 $ 20,404 $ 273,622 $ 419,524 Total pass $ 3,279,966 $ 1,391,907 $ 1,116,618 $ 617,337 $ 522,707 $ 978,672 $ 1,306,109 $ 9,213,316 Total watch 41,994 49,038 63,780 96,879 24,388 62,313 30,833 369,225 Total substandard 76,545 39,586 54,166 37,265 39,268 93,126 32,075 372,031 Total loans $ 3,398,505 $ 1,480,531 $ 1,234,564 $ 751,481 $ 586,363 $ 1,134,111 $ 1,369,017 $ 9,954,572 Included in HTLF's nonpass loans at December 31, 2022 were $2.7 million compared to $27.8 million at December 31, 2021, of nonpass PPP loans as a result of risk ratings on non-PPP related credits. HTLF's risk rating methodology assigns a risk rating to the whole lending relationship. HTLF has no allowance recorded related to the PPP loans because of the 100% SBA guarantee. As of December 31, 2022, HTLF had $1.7 million of loans secured by residential real estate property that were in the process of foreclosure. The following table sets forth information regarding HTLF's accruing and nonaccrual loans at December 31, 2022, and December 31, 2021, in thousands: Accruing Loans 30-59 60-89 90 Days Total Current Nonaccrual Total Loans December 31, 2022 Commercial and industrial $ 1,099 $ 356 $ 131 $ 1,586 $ 3,440,062 $ 22,766 $ 3,464,414 PPP — — — — 11,006 19 11,025 Owner occupied commercial real estate 12 127 — 139 2,256,365 8,803 2,265,307 Non-owner occupied commercial real estate — — — — 2,319,282 11,658 2,330,940 Real estate construction 16 28 — 44 1,073,687 2,351 1,076,082 Agricultural and agricultural real estate 48 — 142 190 914,088 6,232 920,510 Residential real estate 1,206 152 — 1,358 846,739 5,264 853,361 Consumer 1,526 196 — 1,722 503,853 1,138 506,713 Total loans receivable held to maturity $ 3,907 $ 859 $ 273 $ 5,039 $ 11,365,082 $ 58,231 $ 11,428,352 Accruing Loans 30-59 60-89 90 Days Total Current Nonaccrual Total Loans December 31, 2021 Commercial and industrial $ 1,024 $ 183 $ 541 $ 1,748 $ 2,625,109 $ 18,228 $ 2,645,085 PPP — — — — 199,883 — 199,883 Owner occupied commercial real estate 130 — — 130 2,229,054 11,150 2,240,334 Non-owner occupied commercial real estate 3,929 — — 3,929 1,993,346 13,316 2,010,591 Real estate construction 238 50 — 288 855,463 368 856,119 Agricultural and agricultural real estate 687 — — 687 737,380 15,686 753,753 Residential real estate 767 46 9 822 819,294 9,167 829,283 Consumer 251 57 — 308 417,762 1,454 419,524 Total loans receivable held to maturity $ 7,026 $ 336 $ 550 $ 7,912 $ 9,877,291 $ 69,369 $ 9,954,572 Loans delinquent 30 to 89 days as a percent of total loans were 0.04% at December 31, 2022, compared to 0.07% at December 31, 2021. Changes in credit risk are monitored on a continuous basis and changes in risk ratings are made when identified. All individually assessed loans are reviewed at least semi-annually. HTLF recognized $0 of interest income on nonaccrual loans during the years ended December 31, 2022 and December 31, 2021. As of December 31, 2022, HTLF had $26.7 million compared to $25.5 million at December 31, 2021, of nonaccrual loans with no related allowance. Loans are made in the normal course of business to directors, officers and principal holders of equity securities of HTLF. The terms of these loans, including interest rates and collateral, are similar to those prevailing for comparable transactions and do not involve more than a normal risk of collectability. Changes in such loans during the years ended December 31, 2022 and 2021, were as follows, in thousands. Due to changes in the organizational structure of the Banks' boards of directors related to charter consolidation, balances related to former directors and officers were removed and shown as "other" in the table below. 2022 2021 Balance at beginning of year $ 193,877 $ 215,449 Advances 1,382 69,204 Repayments — (90,776) Other (190,622) — Balance at end of year $ 4,637 $ 193,877

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES Changes in the allowance for credit losses for loans for the years ended December 31, 2022, 2021, and 2020 were as follows, in thousands: 2022 2021 2020 Balance at beginning of year $ 110,088 $ 131,606 $ 70,395 Impact of the adoption of ASU 2016-13 on January 1, 2020 — — 12,071 Adjusted beginning balance 110,088 131,606 82,466 Allowance for purchased credit deteriorated loans — — 12,313 Provision (benefit) for credit losses 10,636 (17,706) 65,745 Recoveries on loans previously charged-off 7,055 4,931 3,804 Charge-offs on loans (18,296) (8,743) (32,722) Balance at end of year $ 109,483 $ 110,088 $ 131,606 Changes in the allowance for credit losses for loans by loan category for the years ended December 31, 2022, and December 31, 2021, were as follows, in thousands: Balance at 12/31/2021 Charge-offs Recoveries Provision (Benefit) Balance at 12/31/2022 Commercial and industrial $ 27,738 $ (6,964) $ 4,951 $ 3,346 $ 29,071 Owner occupied commercial real estate 19,214 (129) 112 (5,249) 13,948 Non-owner occupied commercial real estate 17,908 (193) 60 (1,236) 16,539 Real estate construction 22,538 (35) 13 7,482 29,998 Agricultural and agricultural real estate 5,213 (3,217) 653 (15) 2,634 Residential real estate 8,427 (307) — (409) 7,711 Consumer 9,050 (7,451) 1,266 6,717 9,582 Total $ 110,088 $ (18,296) $ 7,055 $ 10,636 $ 109,483 Balance at 12/31/2020 Charge-offs Recoveries Provision (Benefit) Balance at 12/31/2021 Commercial and industrial $ 38,818 $ (2,150) $ 3,058 $ (11,988) $ 27,738 Owner occupied commercial real estate 20,001 (296) 152 (643) 19,214 Non-owner occupied commercial real estate 20,873 (1,637) 33 (1,361) 17,908 Real estate construction 20,080 (10) 10 2,458 22,538 Agricultural and agricultural real estate 7,129 (1,902) 531 (545) 5,213 Residential real estate 11,935 (181) 13 (3,340) 8,427 Consumer 12,770 (2,567) 1,134 (2,287) 9,050 Total $ 131,606 $ (8,743) $ 4,931 $ (17,706) $ 110,088 Changes in the allowance for credit losses on unfunded commitments for the years ended December 31, 2022 and December 31, 2021, were as follows: For the Years Ended December 31, 2022 2021 Beginning balance $ 15,462 $ 15,280 Provision 4,734 182 Ending balance $ 20,196 $ 15,462 Management allocates the allowance for credit losses by pools of risk within each loan portfolio. The total allowance for credit losses is available to absorb losses from any segment of the loan portfolio.

PREMISES, FURNITURE AND EQUIPME

PREMISES, FURNITURE AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PREMISES, FURNITURE AND EQUIPMENT	PREMISES, FURNITURE AND EQUIPMENT Premises, furniture and equipment, excluding those held for sale, as of December 31, 2022, and December 31, 2021, were as follows, in thousands: 2022 2021 Land and land improvements $ 56,599 $ 59,195 Buildings and building improvements 172,585 177,296 Furniture and equipment 66,685 73,091 Total 295,869 309,582 Less accumulated depreciation (105,390) (104,583) Premises, furniture and equipment, net $ 190,479 $ 204,999 Depreciation expense on premises, furniture and equipment was $13.2 million, $13.5 million and $11.8 million for 2022, 2021 and 2020, respectively. Depreciation expense on buildings and building improvements of $6.3 million, $6.9 million and $6.5 million for the years ended December 31, 2022, 2021, and 2020, respectively, is recorded in occupancy expense on the

GOODWILL, CORE DEPOSIT INTANGIB

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS	GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS HTLF had goodwill of $576.0 million at both December 31, 2022, and December 31, 2021. HTLF conducts its annual internal assessment of the goodwill both at the consolidated level and at the reporting unit level as of September 30. There was no goodwill impairment as of the most recent assessment. Other intangible assets consist of core deposit intangibles, mortgage servicing rights, customer relationship intangible and commercial servicing rights. The gross carrying amount of other intangible assets and the associated accumulated amortization at December 31, 2022, and December 31, 2021, are presented in the table below, in thousands: December 31, 2022 December 31, 2021 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 101,185 $ 76,031 $ 25,154 $ 101,185 $ 68,330 $ 32,855 Customer relationship intangible 1,177 1,177 — 1,177 1,044 133 Mortgage servicing rights 13,700 5,860 7,840 12,790 6,378 6,412 Commercial servicing rights 7,054 7,054 — 7,054 6,576 478 Total $ 123,116 $ 90,122 $ 32,994 $ 122,206 $ 82,328 $ 39,878 The following table shows the estimated future amortization expense for amortizable intangible assets, in thousands: Core Deposit Intangibles Mortgage Servicing Rights Total Year ending December 31, 2023 $ 6,739 $ 1,960 $ 8,699 2024 5,591 1,680 7,271 2025 4,700 1,400 6,100 2026 3,533 1,120 4,653 2027 2,601 840 3,441 Thereafter 1,990 840 2,830 Total $ 25,154 $ 7,840 $ 32,994 Projections of amortization expense for mortgage servicing rights are based on existing asset balances and the existing interest rate environment as of December 31, 2022. HTLF's actual experience may be significantly different depending upon changes in mortgage interest rates and market conditions. Mortgage loans serviced for others were $725.9 million and $723.3 million as of December 31, 2022, and December 31, 2021, respectively. Custodial escrow balances maintained in connection with the mortgage loan servicing portfolio were approximately $5.1 million and $4.5 million as of December 31, 2022, and December 31, 2021, respectively. The following table summarizes, in thousands, the changes in capitalized mortgage servicing rights for the twelve months ended December 31, 2022, and December 31, 2021: 2022 2021 Balance at January 1, $ 6,412 $ 5,189 Originations 1,425 1,522 Amortization (1,139) (1,387) Writedown on mortgage servicing rights (516) — Valuation adjustment 1,658 1,088 Balance at December 31, $ 7,840 $ 6,412 Fair value of mortgage servicing rights $ 7,840 $ 6,412 HTLF had a commercial servicing portfolio, which was comprised of loans guaranteed by the Small Business Administration and the United States Department of Agriculture that were sold with servicing retained by HTLF, which totaled $0 and $45.4 million at December 31, 2022 and 2021, respectively. The commercial servicing rights portfolio was separated into two tranches at the respective HTLF subsidiary, loans with a term of less than 20 years and loans with a term of more than 20 years. Fees collected for the servicing of commercial loans for others were $536,000 and $879,000 for the years ended December 31, 2021 and 2020, respectively. The following table summarizes, in thousands, the changes in capitalized commercial servicing rights for the years ended December 31, 2022, and December 31, 2021: 2022 2021 Balance at January 1, $ 478 $ 863 Originations — — Amortization (478) (385) Balance at December 31, $ — $ 478 Fair value of commercial servicing rights $ — $ 782 Commercial servicing rights, net to servicing portfolio — % 1.05 % Mortgage and commercial servicing rights are initially recorded at fair value in net gains on sale of loans held for sale when they are acquired through loan sales. Fair value is based on market prices for comparable servicing contracts, when available, or based on a valuation model that calculates the present value of estimated future net servicing income. Mortgage and commercial servicing rights are subsequently measured using the amortization method, which requires the asset to be amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing rights are evaluated for impairment at each HTLF subsidiary based upon the fair value of the assets as compared to the carrying amount. Impairment is recognized through a valuation allowance for specific tranches to the extent that fair value is less than carrying amount at each HTLF subsidiary. The following table summarizes, in thousands, the book value, the fair value of each tranche of the mortgage servicing rights and any recorded valuation allowance at December 31, 2022, and December 31, 2021: Book Value 15-Year Tranche Fair Value 15-Year Tranche Valuation Allowance 15-Year Tranche Book Value 30-Year Tranche Fair Value 30-Year Tranche Valuation Allowance 30-Year Tranche December 31, 2022 $ 1,388 $ 1,388 $ — $ 6,452 $ 6,452 $ — December 31, 2021 $ 1,607 $ 1,280 $ 327 $ 6,463 $ 5,132 $ 1,331 The fair value of HTLF's mortgage servicing rights was estimated at $7.8 million and $6.4 million at December 31, 2022, and December 31, 2021, respectively, and is comprised of loans serviced for the Federal National Mortgage Association ("FNMA") and the Federal Home Loan Mortgage Corporation ("FHLMC"). The fair value of mortgage servicing rights is calculated based upon a discounted cash flow analysis. Cash flow assumptions, including prepayment speeds, servicing costs and escrow earnings are considered in the calculation. The following table presents key assumptions used to value the mortgage servicing rights as of December 31, 2022 and 2021, dollars in thousands: As of December 31, 2022 2021 Weighted average constant prepayment rate 7.90 % 13.40 % Weighted average discount rate 10.02 % 9.02 % Fair value of mortgage servicing rights $ 7,840 $ 6,412 The average capitalization rate for 2022 ranged from 83 to 148 basis points compared to a range of 76 to 120 basis points for 2021. Fees collected for the servicing of mortgage loans for others were $1.8 million, $1.8 million and $1.7 million for the years ended December 31, 2022, 2021 and 2020, respectively. At December 31, 2021, the less than 20 years tranche of the commercial servicing rights had a book value of $45,000 and a fair value of $98,000, and the more than 20 years tranche of the commercial servicing rights had a book value of $433,000 and a fair value of $684,000.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
DEPOSITS	DEPOSITS At December 31, 2022, the scheduled maturities of time certificates of deposit were as follows, in thousands: 2023 $ 1,531,996 2024 227,991 2025 22,492 2026 15,590 2027 18,003 Thereafter 1,206 Total $ 1,817,278 The aggregate amount of time certificates of deposit in denominations of $100,000 or more as of December 31, 2022, and December 31, 2021, were $1.50 billion and $605.2 million, respectively. The aggregate amount of time certificates of deposit in denominations of $250,000 or more as of December 31, 2022, and December 31, 2021 were $1.28 billion and $333.7 million, respectively. Interest expense on deposits for the years ended December 31, 2022, 2021, and 2020, was as follows, in thousands: 2022 2021 2020 Savings and money market accounts $ 46,623 $ 9,063 $ 16,560 Time certificates of deposit in denominations of $100,000 or more 2,217 3,463 8,244 Other time deposits 8,040 2,271 5,483 Interest expense on deposits $ 56,880 $ 14,797 $ 30,287

SHORT-TERM BORROWINGS

SHORT-TERM BORROWINGS	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SHORT-TERM BORROWINGS	SHORT-TERM BORROWINGS Short-term borrowings, which HTLF defines as borrowings with an original maturity of one year or less, as of December 31, 2022, and 2021, were as follows, in thousands: 2022 2021 Retail repurchase agreements $ 95,303 $ 122,996 Advances from the FHLB 50,000 — Advances from the federal discount window 224,000 — Other short-term borrowings 6,814 8,601 Total $ 376,117 $ 131,597 HTLF renewed its revolving credit line agreement with an unaffiliated bank on June 14, 2022, which provides $100.0 million of borrowing capacity. This revolving credit line agreement is included in short-term borrowings, and the primary purpose of this credit line agreement is to provide short-term liquidity to HTLF. HTLF had no advances on this line during 2022, and there was no outstanding balance at both December 31, 2022, and December 31, 2021. The revolving credit line agreement expires on June 14, 2024, at which time any outstanding balance is due. All retail repurchase agreements as of December 31, 2022, and 2021, were due within twelve months. Average and maximum balances and rates on aggregate short-term borrowings outstanding during the years ended December 31, 2022, December 31, 2021 and December 31, 2020, were as follows, in thousands: 2022 2021 2020 Maximum month-end balance $ 376,117 $ 299,457 $ 380,360 Average month-end balance 191,306 173,556 157,348 Weighted average interest rate for the year 1.61 % 0.26 % 0.39 % Weighted average interest rate at year-end 4.07 % 0.19 % 0.18 % All HTLF's Banks have availability to borrow short-term funds under the Discount Window Program based upon pledged securities with an outstanding balance of $1.49 billion and pledged commercial loans under the Borrower-In Custody of Collateral Progr am of $60.8 million, w hich provided total borrowing capacity of $725.6 million, of which $501.6 million was available at December 31, 2022. There were $224.0 million in borrowings outstanding at December 31, 2022 and no outstanding balance at December 31, 2021.

OTHER BORROWINGS

OTHER BORROWINGS	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
OTHER BORROWINGS	OTHER BORROWINGS Other borrowings, which HTLF defines as borrowings with an original maturity date of more than one year, outstanding at December 31, 2022 and 2021, are shown in the table below, net of unamortized discount and issuance costs, in thousands: 2022 2021 Advances from the FHLB; weighted avera ge interest rates were 3.03% at both December 31, 2022 and 2021, respectively $ 740 $ 898 Trust preferred securities 148,284 147,316 Contracts payable for purchase of real estate and other assets 82 1,593 Subordinated notes 222,647 222,265 Total $ 371,753 $ 372,072 The HTLF Banks are members of the FHLB of Des Moines, Chicago, Dallas and Topeka. At December 31, 2022, none of HTLF's FHLB advances had call features. The advances from the FHLB are collateralized by a portion of the HTLF Banks' investments in FHLB stock of $10.9 million a nd $8.5 million at December 31, 2022 and 2021, respectively. In addition, the FHLB advances are collateralized with pledges of one- to four-family residential mortgages, commercial and agricultural mortgages and securities totaling $4.00 billion a t December 31, 2022, and $4.43 billion at December 31, 2021. At December 31, 2022, HTLF had $581.2 million of remaining FHLB borrowing capacity. At December 31, 2022, HTLF had fifteen wholly-owned trust subsidiaries that were formed to issue trust preferred securities, which includes trust subsidiaries acquired in acquisitions since 2013. The proceeds from the offerings were used to purchase junior subordinated debentures from HTLF and were in turn used by HTLF for general corporate purposes. HTLF has the option to shorten the maturity date to a date not earlier than the callable date. HTLF may not shorten the maturity date without prior approval of the Board of Governors of the Federal Reserve System, if required. Early redemption is permitted under certain circumstances, such as changes in tax or regulatory capital rules. In connection with these offerings of trust preferred securities, the balance of deferred issuance costs included in other borrowings was $40,000 and $44,000 a s of December 31, 2022 and December 31, 2021, respectively. These deferred costs are amortized on a straight-line basis over the life of the debentures. The majority of the interest payments are due quarterly. A schedule of HTLF’s trust preferred offerings outstanding, as of December 31, 2022, were as follows, in thousands: Amount Issued Interest Rate Interest Rate as Maturity Date Callable Date Heartland Financial Statutory Trust IV $ 10,310 2.75% over LIBOR 7.49% 03/17/2034 03/17/2023 Heartland Financial Statutory Trust V 20,619 1.33% over LIBOR 5.41% 04/07/2036 04/07/2023 Heartland Financial Statutory Trust VI 20,619 1.48% over LIBOR 6.25% 09/15/2037 03/15/2023 Heartland Financial Statutory Trust VII 18,042 1.48% over LIBOR 6.24% 09/01/2037 03/01/2023 Morrill Statutory Trust I 9,370 3.25% over LIBOR 7.97% 12/26/2032 03/26/2023 Morrill Statutory Trust II 9,087 2.85% over LIBOR 7.59% 12/17/2033 03/17/2023 Sheboygan Statutory Trust I 6,790 2.95% over LIBOR 7.69% 09/17/2033 03/17/2023 CBNM Capital Trust I 4,558 3.25% over LIBOR 8.02% 12/15/2034 03/15/2023 Citywide Capital Trust III 6,605 2.80% over LIBOR 7.22% 12/19/2033 04/23/2023 Citywide Capital Trust IV 4,468 2.20% over LIBOR 6.89% 09/30/2034 05/23/2023 Citywide Capital Trust V 12,424 1.54% over LIBOR 6.31% 07/25/2036 03/15/2023 OCGI Statutory Trust III 3,020 3.65% over LIBOR 8.48% 09/30/2032 03/30/2023 OCGI Capital Trust IV 5,511 2.50% over LIBOR 7.27% 12/15/2034 03/15/2023 BVBC Capital Trust II 7,319 3.25% over LIBOR 7.69% 04/24/2033 04/24/2023 BVBC Capital Trust III 9,582 1.60% over LIBOR 6.35% 09/30/2035 03/30/2023 Total trust preferred offerings 148,324 Less: deferred issuance costs (40) $ 148,284 On September 8, 2021, HTLF issued $150.0 million of Fixed-to-Floating Rate Subordinated Notes due 2031 (the "2021 subordinated notes"), which were issued at par with an underwriting discount of $1.9 million. The 2021 subordinated notes have a fixed interest rate of 2.75% until September 15, 2026, at which time the interest rate will be reset quarterly to a benchmark interest rate, which is expected to be three-month term SOFR plus a spread of 210 basis points. Interest is payable quarterly. The 2021 subordinated notes mature on September 15, 2031, and become redeemable at HTLF's option on September 15, 2026. In connection with the sale of the notes, the balance of deferred issuance costs included in other borrowings was $443,000 at December 31, 2022, and $494,000 at December 31,2021. These deferred costs are amortized on a straight-line basis over the life of the notes. On December 17, 2014, HTLF issued $75.0 million of subordinated notes with a maturity date of December 30, 2024. The notes were issued at par with an underwriting discount of $1.1 million. The interest rate on the notes is fixed at 5.75% per annum, payable semi-annually. In connection with the sale of the notes, the balance of deferred issuance costs included in other borrowings was $76,000 at December 31, 2022, and $114,000 at December 31, 2021. These deferred costs are amortized on a straight-line basis over the life of the notes. For regulatory purposes, $162.9 million of the total $222.6 million of subordinated notes qualified as Tier 2 capital as of December 31, 2022. Future payments, net of unamortized discount and issuance costs, at December 31, 2022, for other borrowings at their maturity date follow in the table below, in thousands. 2023 $ 82 2024 74,715 2025 — 2026 — 2027 196 Thereafter 296,760 Total $ 371,753

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS HTLF uses derivative financial instruments as part of its interest rate risk management strategy. As part of the strategy, HTLF considers the use of interest rate swaps, risk participation agreements, caps, floors and collars and certain interest rate lock commitments and forward sales of securities related to mortgage banking activities. HTLF's current strategy includes the use of interest rate swaps, interest rate lock commitments and forward sales of mortgage securities. In addition, HTLF is facilitating back-to-back loan swaps to assist customers in managing their interest rate risk while executing offsetting interest rate swaps with dealer counterparties. HTLF's objectives are to add stability to its net interest margin and to manage its exposure to movement in interest rates. The contract or notional amount of a derivative is used to determine, along with the other terms of the derivative, the amounts to be exchanged between the counterparties. HTLF is exposed to credit risk in the event of nonperformance by counterparties to financial instruments. HTLF minimizes this risk by entering into derivative contracts with large, stable financial institutions. HTLF has not experienced any losses from nonperformance by these counterparties. HTLF monitors counterparty risk in accordance with the provisions of ASC 815. HTLF's derivative and hedging instruments are recorded at fair value on the consolidated balance sheets. See Note 19, "Fair Value," for additional fair value information and disclosures. Cash Flow Hedges During the third quarter of 2021, the interest rate swap transactions associated with Heartland Financial Statutory VI and VII were terminated, and the debt was converted to variable rate subordinated debentures. In addition, HTLF had two swap transactions associated with an unaffiliated bank, one of which matured in the second quarter, and the other was terminated in the third quarter. The underlying debt with the unaffiliated bank was paid off in the third quarter of 2021. For the next twelve months, HTLF estimates that cash payments and reclassification from accumulated other comprehensive income to interest expense related to the terminated swaps will total $733,000. HTLF has variable rate loans which creates exposure to variability in interest payments due to changes in interest rates. To manage the interest rate risk related to the variability of the interest receipts, HTLF entered into one interest rate swap agreement in 2022 to effectively convert $500.0 million of variable rate loans to fixed rate loans. For accounting purposes, this swap transaction is designated as a cash flow hedge of the changes in one-month SOFR, the benchmark interest rate being hedged, associated with the interest receipts made on $500.0 million of HTLF's variable rate loans that reset quarterly on a specified reset date. Amounts reported in accumulated other comprehensive income related to derivatives will be reclassified to interest income as interest payments are received or made on Heartland's variable-rate assets. For the twelve months ended December 31, 2022, the change in net unrealized losses on cash flow hedges reflects changes in the fair value of the swaps and reclassification from accumulated other comprehensive loss to interest expense totaling $487,000. For the next twelve months, Heartland estimates that cash payments and reclassification from accumulated other comprehensive loss to interest expense will total $2.9 million. The table below identifies the balance sheet category and fair value of HTLF's derivative instrument designated as a cash flow hedge at December 31, 2022, in thousands. At December 31, 2021, HTLF had no derivative instruments designated as cash flow hedges. Notional Amount Fair Value Balance Sheet Category December 31, 2022 Interest rate swap $ 500,000 $ 13 Other Assets The table below identifies the gains recognized on HTLF's derivative instrument designated as a cash flow hedge for the year ended December 31, 2022, in thousands: Recognized in OCI Reclassified from AOCI into Income Amount of Gain (Loss) Category Amount of Gain (Loss) December 31, 2022 Interest rate swap $ 13 Interest income $ 487 Fair Value Hedges HTLF uses interest rate swaps to convert certain long term fixed rate loans to floating rates to hedge interest rate risk exposure. HTLF uses hedge accounting in accordance with ASC 815, with the unrealized gains and losses, representing the change in fair value of the derivative and the change in fair value of the risk being hedged on the related loan, being recorded in the consolidated statements of income. The ineffective portions of the unrealized gains or losses, if any, are recorded in interest income and interest expense in the consolidated statements of income. HTLF uses statistical regression to assess hedge effectiveness, both at the inception of the hedge as well as on a continual basis. The regression analysis involves regressing the periodic change in the fair value of the hedging instrument against the periodic changes in the fair value of the asset being hedged due to changes in the hedge risk. HTLF was required to pledge $481,000 and $3.8 million of cash as collateral for these fair value hedges at December 31, 2022, and December 31, 2021, respectively. The table below identifies the notional amount, fair value and balance sheet category of HTLF's fair value hedges at December 31, 2022, and December 31, 2021, in thousands: Notional Amount Fair Value Balance Sheet Category December 31, 2022 Fair value hedges $ 1,185 $ 54 Other Assets December 31, 2021 Fair value hedges $ 16,755 $ (1,208) Other Liabilities The table below identifies the gains and losses recognized on HTLF's fair value hedges for the years ended December 31, 2022, and December 31, 2021, in thousands: Year Ended December 31, 2022 2021 Gain (loss) recognized in interest income on fair value hedges $ 1,262 $ 1,272 Embedded Derivatives HTLF has fixed rate loans with embedded derivatives. The loans contain terms that affect the cash flows or value of the loan similar to a derivative instrument, and therefore are considered to contain an embedded derivative. The embedded derivatives are bifurcated from the loans because the terms of the derivative instrument are not clearly and closely related to the loans. The embedded derivatives are recorded at fair value on the consolidated balance sheets as a part of other assets, and changes in the fair value are a component of noninterest income. The table below identifies the notional amount, fair value and balance sheet category of HTLF's embedded derivatives as of December 31, 2022, and December 31, 2021, in thousands: Notional Amount Fair Value Balance Sheet Category December 31, 2022 Embedded derivatives $ 6,028 $ 135 Other Assets December 31, 2021 Embedded derivatives $ 7,496 $ (317) Other Liabilities The table below identifies the gains and losses recognized on HTLF's embedded derivatives for the years ended December 31, 2022 and December 31, 2021, in thousands: Year Ended December 31, 2022 2021 Gain (loss) recognized in other noninterest income on embedded derivatives $ 452 $ (997) Back-to-Back Loan Swaps HTLF has interest rate swap loan relationships with customers to meet their financing needs. Upon entering into these loan swaps, HTLF enters into offsetting positions with counterparties in order to minimize interest rate risk. These back-to-back loan swaps qualify as free standing financial derivatives with the fair values reported in other assets and other liabilities on the consolidated balance sheets. HTLF was required to post $312,000 and $24.1 million as of December 31, 2022, and December 31, 2021, respectively, as collateral related to these back-to-back swaps. HTLF's counterparties were required to pledge $45.1 million at December 31, 2022 compared to $0 at December 31, 2021, related to these back-to-back swaps. Any gains and losses on these back-to-back swaps are recorded in noninterest income on the consolidated statements of income, and for the years ended December 31, 2022, and December 31, 2021, no gains or losses were recognized. The table below identifies the balance sheet category and fair values of HTLF's derivative instruments designated as loan swaps at December 31, 2022 and 2021, in thousands: Notional Amount Fair Value Balance Sheet Category Weighted Average Receive Rate Weighted Average Pay Rate December 31, 2022 Customer interest rate swaps $ 819,662 $ 46,091 Other Assets 4.23 % 6.76 % Customer interest rate swaps 819,662 (46,091) Other Liabilities 6.76 % 4.23 % December 31, 2021 Customer interest rate swaps $ 463,069 $ 23,574 Other Assets 4.44 % 2.35 % Customer interest rate swaps 463,069 (23,574) Other Liabilities 2.35 % 4.44 % Other Free Standing Derivatives HTLF has entered into interest rate lock commitments to originate residential mortgage loans held for sale and forward commitments to sell residential mortgage loans and mortgage backed securities that are considered derivative instruments. HTLF enters into forward commitments for the future delivery of residential mortgage loans when interest rate lock commitments are entered into in order to economically hedge the effect of future changes in interest rates on the commitments to fund the loans as well as on residential mortgage loans available for sale. The fair value of these commitments is recorded on the consolidated balance sheets with the changes in fair value recorded in the consolidated statements of income as a component of gains on sale of loans held for sale. These derivative contracts are designated as free standing derivative contracts and are not designated against specific assets and liabilities on the consolidated balance sheets or forecasted transactions and therefore do not qualify for hedge accounting treatment. HTLF was required to pledge $0 at both December 31, 2022, and December 31, 2021, as collateral for these forward commitments. HTLF's counterparties were required to pledge no cash as collateral at both December 31, 2022, and December 31, 2021, as collateral for these forward commitments. HTLF acquired undesignated interest rate swaps in 2015. These swaps were entered into primarily for the benefit of customers seeking to manage their interest rate risk and are not designated against specific assets or liabilities on the consolidated balance sheet or forecasted transactions and therefore do not qualify for hedge accounting in accordance with ASC 815. These swaps are carried at fair value on the consolidated balance sheets as a component of other liabilities, with changes in the fair value recorded as a component of other noninterest income. The table below identifies the balance sheet category and fair values of HTLF's other free standing derivative instruments not designated as hedging instruments at December 31, 2022, and December 31, 2021, in thousands: Notional Amount Fair Value Balance Sheet Category December 31, 2022 Interest rate lock commitments (mortgage) $ 9,340 $ 174 Other Assets Forward commitments 6,400 47 Other Assets Forward commitments 5,750 (99) Other Liabilities Undesignated interest rate swaps 6,028 (135) Other Liabilities December 31, 2021 Interest rate lock commitments (mortgage) $ 37,046 $ 1,306 Other Assets Forward commitments 19,000 32 Other Assets Forward commitments 35,500 (95) Other Liabilities Undesignated interest rate swaps 7,496 317 Other Assets HTLF recognizes gains and losses on other free standing derivatives in two separate income statement categories. Interest rate lock commitments and forward commitments are recognized in net gains on sale of loans held for sale and undesignated interest rate swaps are recognized in other noninterest income. The table below identifies the gains and losses recognized in income on HTLF's other free standing derivative instruments not designated as hedging instruments for the years ended December 31, 2022, and December 31, 2021, in thousands: Year Ended December 31, 2022 2021 Interest rate lock commitments (mortgage) $ (1,828) $ (2,345) Forward commitments 15 32 Forward commitments (4) 602 Undesignated interest rate swaps (452) 997

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The current income tax provision reflects the tax consequences of revenue and expenses currently taxable or deductible on various income tax returns for the year reported. The deferred income tax provision generally reflects the net change in deferred income tax assets and liabilities during the year, excluding any deferred income tax assets and liabilities of acquired businesses. The components of the provision for income taxes for the years ended December 31, 2022, 2021, and 2020 were as follows, in thousands: 2022 2021 2020 Current: Federal $ 45,911 $ 32,440 $ 34,513 State 13,549 11,352 12,450 Total current expense $ 59,460 $ 43,792 $ 46,963 Deferred: Federal $ (3,637) $ 8,938 $ (8,498) State (250) 2,605 (2,412) Total deferred expense (benefit) (3,887) 11,543 (10,910) Total income tax expense $ 55,573 $ 55,335 $ 36,053 Temporary differences between the amounts reported in the financial statements and the tax basis of assets and liabilities result in deferred taxes. Deferred tax assets and liabilities at December 31, 2022 and 2021, were as follows, in thousands: 2022 2021 Deferred tax assets: Tax effect of net unrealized loss on securities carried at fair value reflected in stockholders' equity $ 159,763 $ 1,715 Tax effect of net unrealized loss on derivatives reflected in stockholders’ equity 210 367 Tax effect of net unrealized loss on securities transferred from carried at fair value to held to maturity reflected in stockholders' equity 45,174 — Allowance for credit losses 28,732 28,149 Deferred compensation 12,861 11,299 Net operating loss carryforwards 21,844 18,874 Investments in partnerships 2,843 958 Deferred loan fees — 1,691 Other 5,476 5,673 Total deferred tax assets 276,903 68,726 Valuation allowance for deferred tax assets (19,001) (15,120) Total deferred tax assets after valuation allowance $ 257,902 $ 53,606 Deferred tax liabilities: Premises, furniture and equipment $ 9,227 $ 10,502 Purchase accounting 7,954 7,977 Deferred loan costs 6,078 5,164 Other 3,297 5,560 Total deferred tax liabilities 26,556 29,203 Net deferred tax assets $ 231,346 $ 24,403 As a result of acquisitions, HTLF had net operating loss carryforwards for federal income tax purposes of approximately $17.2 million at December 31, 2022, and $20.5 million at December 31, 2021. The associated deferred tax asset was $3.6 million at December 31, 2022, and $4.3 million at December 31, 2021. These net carryforwards expire during the period from December 31, 2026, through December 31, 2039, and are subject to an annual limitation of approximately $3.5 million. Net operating loss carryforwards for state income tax purposes were approximately $203.4 million at December 31, 2022, and $183.3 million at December 31, 2021. The associated deferred tax asset, net of federal tax, was $16.3 million at December 31, 2022, and $14.3 million at December 31, 2021. These carryforwards have begun to expire and will continue to do so until December 31, 2039. A valuation allowance against the deferred tax asset due to the uncertainty surrounding the utilization of these state net operating loss carryforwards was $15.5 million at December 31, 2022, and $13.2 million at December 31, 2021. During both 2022 and 2021, HTLF had book write-downs on investments that, for tax purposes, would generate capital losses upon disposal. Due to the uncertainty of HTLF's ability to utilize the potential capital losses, a valuation allowance for these potential losses totaled $1.5 million at December 31, 2022, and $1.9 million at December 31, 2021. HTLF released valuation allowances of $165,000 and $491,000 in 2022 and 2021, respectively, on deferred tax assets for capital losses it expects to realize on the disposal of partnership investments. HTLF generated capital gains from its strategic activities, which included various branch sales not conducted in the ordinary course of its business strategy. As a result of its net capital gains, HTLF was able to realize the benefit of its capital losses. Realization of the deferred tax asset over time is dependent upon the existence of taxable income in carryback periods or the ability to generate sufficient taxable income in future periods. In determining that realization of the deferred tax asset was more likely than not, HTLF gave consideration to a number of factors, including its taxable income during carryback periods, its recent earnings history, its expectations for earnings in the future and, where applicable, the expiration dates associated with its tax carryforwards. The actual income tax expense from continuing operations differs from the expected amounts for the years ended December 31, 2022, 2021, and 2020, (computed by applying the U.S. federal corporate tax rate of 21% for 2022, 2021, and 2020 income before income taxes) are as follows, in thousands: 2022 2021 2020 Computed "expected" tax on net income $ 56,228 $ 57,804 $ 36,538 Increase (decrease) resulting from: Nontaxable interest income (5,804) (5,504) (4,011) State income taxes, net of federal tax benefit 10,523 11,026 7,930 Tax credits (6,613) (7,613) (4,521) Valuation allowance 13 (440) (374) Excess tax expense/(benefit) on stock compensation (113) (270) 80 Other 1,339 332 411 Income taxes $ 55,573 $ 55,335 $ 36,053 Effective tax rates 20.8 % 20.1 % 20.7 % HTLF's income taxes included solar energy tax credits totaling $4.2 million, $6.1 million, and $2.3 million during 2022, 2021 and 2020, respectively. Federal historic rehabilitation tax credits included in HTLF's income taxes totaled $1.0 million, $720,000, and $1.1 million in 2022, 2021, and 2020, respectively. Additionally, investments in certain low-income housing partnerships totaled $10.4 million at December 31, 2022, $5.1 million at December 31, 2021, and $5.6 million at December 31, 2020. These investments generated federal low-income housing tax credits of $1.1 million during 2022, $538,000 at December 31, 2021 and $780,000 at December 31, 2020. These investments are expected to generate federal low-income housing tax credits of approximately $1.2 million for 2023, $1.0 million for 2024, $790,000 for 2025 and $740,000 for 2026. Additionally, HTLF had new markets tax credits of $300,000 in both 2022 and 2021, respectively. On December 31, 2022, the amount of unrecognized tax benefits was $719,000, including $91,000 of accrued interest and penalties. On December 31, 2021, the amount of unrecognized tax benefits was $724,000, including $87,000 of accrued interest and penalties. If recognized, the entire amount of the unrecognized tax benefits would affect the effective tax rate. The tax years ended December 31, 2019, and later remain subject to examination by the Internal Revenue Service. For state purposes, the tax years ended December 31, 2017, and later remain open for examination. HTLF does not anticipate any significant increase or decrease in unrecognized tax benefits during the next twelve months.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS HTLF sponsors a defined contribution retirement plan covering substantially all employees. The plan includes matching contributions and non-elective contributions. Matching contributions and non-elective contributions are limited to a maximum amount of the participant's wages as defined by federal law. HTLF's subsidiaries made matching contributions of up to 3% of participants' wages in 2022, 2021, and 2020. Costs charged to operating expenses with respect to the matching contributions were $5.3 million, $5.1 million, and $4.1 million for 2022, 2021 and 2020, respectively. Non-elective contributions to this plan are subject to approval by the HTLF Board of Directors. The HTLF subsidiaries fund and record as an expense all approved contributions. Costs of these contributions, charged to operating expenses, were $5.8 million, $5.1 million, and $4.8 million for 2022, 2021 and 2020, respectively.

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	COMMITMENTS AND CONTINGENT LIABILITIES HTLF utilizes a variety of financial instruments in the normal course of business to meet the financial needs of customers and to manage its exposure to fluctuations in interest rates. These financial instruments include lending related and other commitments as indicated below as well as derivative instruments shown in Note 11, "Derivative Financial Instruments." The HTLF Banks make various commitments and incur certain contingent liabilities that are not presented in the accompanying consolidated financial statements. The commitments and contingent liabilities include various guarantees, commitments to extend credit and standby letters of credit. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. HTLF's Banks evaluate the creditworthiness of customers to which they extend a credit commitment on a case-by-case basis and may require collateral to secure any credit extended. The amount of collateral obtained is based upon management's credit evaluation of the counterparty. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment and income-producing commercial properties. Standby letters of credit and financial guarantees are conditional commitments issued by HTLF's Banks to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. At December 31, 2022, and at December 31, 2021, commitments to extend credit aggregated $4.73 billion and $3.83 billion, respectively, and standby letters of credit aggregated $55.1 million and $51.4 million, respectively. HTLF enters into commitments to sell mortgage loans to reduce interest rate risk on certain mortgage loans held for sale and loan commitments, which were recorded in the consolidated balance sheets at their fair values. HTLF does not anticipate any material loss as a result of the commitments and contingent liabilities. Residential mortgage loans sold to others are predominantly conventional residential first lien mortgages originated under HTLF's usual underwriting procedures and are most often sold on a nonrecourse basis. HTLF's agreements to sell residential mortgage loans in the normal course of business, primarily to GSE's, which usually require certain representations and warranties on the underlying loans sold, related to credit information, loan documentation, collateral, and insurability, which if subsequently are untrue or breached, could require HTLF to repurchase certain loans affected. HTLF had no repurchase obligation at both December 31, 2022 and December 31, 2021. HTLF had no new requests for repurchases during 2022 and 2021.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION HTLF may grant, through its Compensation, Nominating and Corporate Governance Committee (the "Compensation Committee") non-qualified and incentive stock options, stock appreciation rights, stock awards, restricted stock, restricted stock units and cash incentive awards, under its 2020 Long-Term Incentive Plan (the "Plan") which authorized 1,460,000 of common stock available for issuance. At December 31, 2022, 963,563 shares of common stock were reserved for future issuance under awards that may be granted under the Plan to employees and directors of, and service providers to, HTLF or its subsidiaries. ASC Topic 718, " Compensation-Stock Compensation " requires the measurement of the cost of employee services received in exchange for an award of equity instruments based upon the fair value of the award on the grant date. The cost of the award is based upon its fair value estimated on the date of grant and recognized in the consolidated statements of income over the vesting period of the award. The fair market value of restricted stock and restricted stock units is based on the fair value of the underlying shares of common stock on the date of grant. Forfeitures are accounted for as they occur. HTLF's income tax expense included $131,000 and $312,000 of tax benefit for the years ended December 31, 2022, and December 31, 2021, respectively, related to the vesting and forfeiture of equity-based awards. Restricted Stock Units The Plan permits the Compensation Committee to grant restricted stock units ("RSUs"). The time-based RSUs represent the right, without payment, to receive shares of HTLF common stock at a specified date in the future. Generally, the time-based RSUs vest over three years in equal installments in March of each of the three years following the year of the grant. The Compensation Committee has granted three-year performance-based RSUs. These performance-based RSUs will be earned based upon satisfaction of performance targets for the three-year performance period, which is defined in the RSU agreement. These performance-based RSUs or a portion thereof may vest after measurement of performance in relation to the performance targets. The time-based RSUs may also vest upon death or disability, upon a change in control or upon a "qualified retirement" (as defined in the RSU agreement), and the three-year performance-based RSUs vest to the extent that they are earned upon death or disability or upon a "qualified retirement" (as defined in the RSU agreement) after measurement of performance. All HTLF's RSUs will be settled in common stock upon vesting and are not entitled to dividends until vested. A summary of the status of RSUs as of December 31, 2022, 2021 and 2020, and changes during the years ended December 31, 2022, 2021, and 2020, follows: 2022 2021 2020 Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Outstanding at January 1 389,885 $ 44.19 348,275 $ 38.22 254,383 $ 46.76 Granted 242,718 48.38 216,560 51.44 232,586 32.06 Vested (159,880) 44.96 (149,350) 40.83 (119,916) 44.47 Forfeited (48,637) 45.49 (25,600) 40.96 (18,778) 46.10 Outstanding at December 31 424,086 $ 46.15 389,885 $ 44.19 348,275 $ 38.22 Total compensation costs recorded for RSUs were $7.8 million, $8.5 million and $7.2 million, for 2022, 2021 and 2020, respectively. As of December 31, 2022, there were $9.1 million of total unrecognized compensation costs related to the Plan for RSUs which are expected to be recognized through 2025. Stock Options The plan provides the Compensation Committee the authority to grant stock options. During the year ended December 31, 2022, 64,518 of options were granted, and the fair value of the options granted was determined using the Black-Scholes valuation model. There were no options granted in the years ended December 31, 2021 and 2020. The options granted in 2022 generally vest over the first four years in equal installments on the anniversary date of the grant. The exercise price of the stock options granted is established by the Compensation Committee, but the exercise price may not be less than the fair market value of the shares on the date the options are granted. The stock options may also vest upon death or disability, upon a change in control or upon a "qualified retirement" as defined in the stock option agreement. A summary of the status of the stock options as of December 31, 2022, 2021, and 2020, and changes during the years ended December 31, 2022, 2021, and 2020 follows: 2022 2021 2020 Shares Weighted Shares Weighted Shares Weighted Outstanding at January 1, — $ — — $ — — $ — Granted 64,518 48.79 — — — — Exercised — — — — — — Forfeited — — — — — — Outstanding at December 31 64,518 48.79 — — — — Options exercisable at December 31, — $ — — $ — — $ — At December 31, 2022, the vested options have a weighted average remaining contractual life of 9.92 years. The i ntrinsic value for the vested options as of December 31, 2022, was $0. The intrinsic value for the total of all options exercised during year ended December 31, 2022, was $0. The total fair value of shares under stock options that vested during the year ended December 31, 2022, was $0. Total compensation costs recorded for stock options were $167,000, $0, and $0 for 2022, 2021, and 2020, respectively. Employee Stock Purchase Plan HTLF maintains an employee stock purchase plan (the "ESPP"), which was adopted in May 2016 and replaced the 2006 ESPP, that permits all eligible employees to purchase shares of HTLF common stock at a discounted price as determined by the Compensation Committee. Under ASC Topic 718, compensation expense related to the ESPP of $214,000 was recorded in 2022, $228,000 was recorded in 2021, and $186,000 was recorded in 2020.

STOCKHOLDER RIGHTS PLAN

STOCKHOLDER RIGHTS PLAN	12 Months Ended
	Dec. 31, 2022
Temporary Equity Disclosure [Abstract]
STOCKHOLDER RIGHTS PLAN	STOCKHOLDER RIGHTS PLAN HTLF adopted an Amended and Restated Rights Agreement (the "Extended Rights Plan"), dated as of January 17, 2012, which became effective upon approval by the stockholders on May 16, 2012. The Extended Rights Plan expired on January 17, 2022 and has not been renewed or extended. In 2002, when the Rights Plan was originally created, HTLF designated 16,000 shares, par value $1.00 per share, of Series A Preferred Stock. There were no shares of Series A Preferred issued and outstanding at December 31, 2022 or December 31, 2021.

CAPITAL ISSUANCES

CAPITAL ISSUANCES	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
CAPITAL ISSUANCES	CAPITAL ISSUANCES Common Stock For a description of the issuance of shares of HTLF common stock in connection with the 2020 Long-Term Incentive Plan and the 2016 ESPP, see Note 15, "Stock-Based Compensation." Shelf Registration HTLF filed a universal shelf registration with the SEC to register debt or equity securities on August 8, 2022, that expires on August 8, 2025. This registration statement, which was effective immediately, provides HTLF the ability to raise capital, subject to market conditions and SEC rules and limitations, if HTLF's board of directors decides to do so. This registration

REGULATORY CAPITAL REQUIREMENTS

REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON SUBSIDIARY DIVIDENDS	12 Months Ended
	Dec. 31, 2022
Federal Home Loan Banks [Abstract]
REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON SUBSIDIARY DIVIDENDS	REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON SUBSIDIARY DIVIDENDS The HTLF Banks are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory, and possibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the HTLF Banks’ financial statements. The regulations prescribe specific capital adequacy guidelines that involve quantitative measures of a bank’s assets, liabilities and certain off balance sheet items as calculated under regulatory accounting practices. Capital classification is also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Quantitative measures established by regulation to ensure capital adequacy require the HTLF Banks to maintain minimum amounts and ratios (set forth in the table below) of total and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined), and of Tier 1 capital (as defined) to average assets (as defined). The requirements to be categorized as well-capitalized under the Tier 1 leverage capital ratio is 4% for all banks. The minimum requirement to be well-capitalized for the Tier 1 risk-based capital ratio is 8%. The total risk-based capital ratio minimum requirement to be well-capitalized remained is 10%. Management believes, as of December 31, 2022 and 2021, that the HTLF Banks met all capital adequacy requirements to which they were subject. As of December 31, 2022 and 2021, the FDIC categorized each of the HTLF Banks as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the HTLF Banks must maintain minimum total risk-based, Tier 1 risk-based, Tier 1 common equity and Tier 1 leverage ratios as set forth in the following table. There are no conditions or events since December 31, 2022, that management believes have changed each institution’s category. The HTLF Banks’ actual capital amounts and ratios are also presented in the tables below, in thousands: Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022 Total Capital (to Risk-Weighted Assets) Consolidated $ 2,204,829 14.76 % $ 1,194,970 8.00 % N/A HTLF Bank 824,069 11.72 562,497 8.00 $ 703,122 10.00 % Dubuque Bank and Trust Company 184,096 13.01 113,197 8.00 141,497 10.00 Wisconsin Bank & Trust 128,490 13.12 78,336 8.00 97,920 10.00 New Mexico Bank & Trust 238,190 13.23 144,059 8.00 180,073 10.00 Rocky Mountain Bank 69,792 12.84 43,489 8.00 54,361 10.00 Bank of Blue Valley 162,131 16.07 80,689 8.00 100,861 10.00 First Bank & Trust 288,518 13.51 170,835 8.00 213,543 10.00 Tier 1 Capital (to Risk-Weighted Assets) Consolidated $ 1,763,990 11.81 % $ 896,228 6.00 % N/A HTLF Bank 762,103 10.84 421,873 6.00 $ 562,497 8.00 % Dubuque Bank and Trust Company 174,684 12.35 84,898 6.00 113,197 8.00 Wisconsin Bank & Trust 119,231 12.18 58,752 6.00 78,336 8.00 New Mexico Bank & Trust 223,602 12.42 108,044 6.00 144,059 8.00 Rocky Mountain Bank 63,814 11.74 32,617 6.00 43,489 8.00 Bank of Blue Valley 155,002 15.37 60,516 6.00 80,689 8.00 First Bank & Trust 267,169 12.51 128,126 6.00 170,835 8.00 Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022 Common Equity Tier 1 (to Risk-Weighted Assets) Consolidated $ 1,653,285 11.07 % $ 672,171 4.50 % N/A HTLF Bank 762,103 10.84 316,405 4.50 $ 457,029 6.50 % Dubuque Bank and Trust Company 174,684 12.35 63,674 4.50 91,973 6.50 Wisconsin Bank & Trust 119,231 12.18 44,064 4.50 63,648 6.50 New Mexico Bank & Trust 223,602 12.42 81,033 4.50 117,048 6.50 Rocky Mountain Bank 63,814 11.74 24,463 4.50 35,335 6.50 Bank of Blue Valley 155,002 15.37 45,387 4.50 65,560 6.50 First Bank & Trust 267,169 12.51 96,094 4.50 138,803 6.50 Tier 1 Capital (to Average Assets) Consolidated $ 1,763,990 9.13 % $ 772,911 4.00 % N/A HTLF Bank 762,103 8.64 352,914 4.00 $ 441,143 5.00 % Dubuque Bank and Trust Company 174,684 8.08 86,473 4.00 108,091 5.00 Wisconsin Bank & Trust 119,231 9.22 51,753 4.00 64,691 5.00 New Mexico Bank & Trust 223,602 8.12 110,214 4.00 137,767 5.00 Rocky Mountain Bank 63,814 8.49 30,064 4.00 37,580 5.00 Bank of Blue Valley 155,002 10.75 57,676 4.00 72,095 5.00 First Bank & Trust 267,169 9.29 115,026 4.00 143,782 5.00 Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2021 Total Capital (to Risk-Weighted Assets) Consolidated $ 2,040,500 15.90 % $ 1,026,345 8.00 % N/A Dubuque Bank and Trust Company 180,934 13.07 110,758 8.00 $ 138,447 10.00 % Illinois Bank & Trust 135,986 12.88 84,466 8.00 105,583 10.00 Wisconsin Bank & Trust 124,009 14.27 69,499 8.00 86,874 10.00 New Mexico Bank & Trust 213,981 12.10 141,530 8.00 176,912 10.00 Arizona Bank & Trust 157,475 12.61 99,886 8.00 124,858 10.00 Rocky Mountain Bank 64,366 13.07 39,385 8.00 49,231 10.00 Citywide Banks 265,964 15.09 140,999 8.00 176,248 10.00 Minnesota Bank & Trust 87,263 14.79 47,194 8.00 58,993 10.00 Bank of Blue Valley 160,694 16.74 76,785 8.00 95,982 10.00 Premier Valley Bank 111,741 12.82 69,720 8.00 87,151 10.00 First Bank & Trust 282,231 15.48 145,823 8.00 182,279 10.00 Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio Tier 1 Capital (to Risk-Weighted Assets) Consolidated $ 1,590,111 12.39 % $ 769,759 6.00 % N/A Dubuque Bank and Trust Company 168,321 12.16 83,068 6.00 $ 110,758 8.00 % Illinois Bank & Trust 126,869 12.02 63,350 6.00 84,466 8.00 Wisconsin Bank & Trust 114,825 13.22 52,124 6.00 69,499 8.00 New Mexico Bank & Trust 198,728 11.23 106,147 6.00 141,530 8.00 Arizona Bank & Trust 147,098 11.78 74,915 6.00 99,886 8.00 Rocky Mountain Bank 59,159 12.02 29,538 6.00 39,385 8.00 Citywide Banks 244,722 13.89 105,749 6.00 140,999 8.00 Minnesota Bank & Trust 81,637 13.84 35,396 6.00 47,194 8.00 Bank of Blue Valley 150,305 15.66 57,589 6.00 76,785 8.00 Premier Valley Bank 104,336 11.97 52,290 6.00 69,720 8.00 First Bank & Trust 263,096 14.43 109,367 6.00 145,823 8.00 Common Equity Tier 1 (to Risk Weighted Assets) Consolidated $ 1,479,406 11.53 % $ 577,319 4.50 % N/A Dubuque Bank and Trust Company 168,321 12.16 62,301 4.50 $ 89,991 6.50 % Illinois Bank & Trust 126,869 12.02 47,512 4.50 68,629 6.50 Wisconsin Bank & Trust 114,825 13.22 39,093 4.50 56,468 6.50 New Mexico Bank & Trust 198,728 11.23 79,611 4.50 114,993 6.50 Arizona Bank & Trust 147,098 11.78 56,186 4.50 81,158 6.50 Rocky Mountain Bank 59,159 12.02 22,154 4.50 32,000 6.50 Citywide Banks 244,722 13.89 79,312 4.50 114,561 6.50 Minnesota Bank & Trust 81,637 13.84 26,547 4.50 38,346 6.50 Bank of Blue Valley 150,305 15.66 43,192 4.50 62,388 6.50 Premier Valley Bank 104,336 11.97 39,218 4.50 56,648 6.50 First Bank & Trust 263,096 11.43 82,025 4.50 118,481 6.50 Tier 1 Capital (to Average Assets) Consolidated $ 1,590,111 8.57 % $ 742,155 4.00 % N/A Dubuque Bank and Trust Company 168,321 8.02 83,982 4.00 $ 104,978 5.00 % Illinois Bank & Trust 126,869 7.55 67,212 4.00 84,016 5.00 Wisconsin Bank & Trust 114,825 9.66 47,551 4.00 59,439 5.00 New Mexico Bank & Trust 198,728 7.78 102,173 4.00 127,716 5.00 Arizona Bank & Trust 147,098 7.99 73,605 4.00 92,006 5.00 Rocky Mountain Bank 59,159 8.27 28,614 4.00 35,767 5.00 Citywide Banks 244,722 9.54 102,587 4.00 128,233 5.00 Minnesota Bank & Trust 81,637 9.69 33,698 4.00 42,123 5.00 Bank of Blue Valley 150,305 10.75 55,921 4.00 69,901 5.00 Premier Valley Bank 104,336 9.22 45,256 4.00 56,570 5.00 First Bank & Trust 263,096 9.84 106,986 4.00 133,732 5.00 The ability of HTLF to pay dividends to its stockholders is dependent upon dividends paid by its subsidiaries. The HTLF banks are subject to certain statutory and regulatory restrictions on the amount they may pay in dividends. To maintain acceptable capital ratios for the Banks, certain portions of their retained earnings are not available for the payment of dividends. Retained earnings that could be available for the payment of dividends to HTLF totaled approximately $702.2 million as of December 31, 2022, under the most restrictive minimum capital requirements. Retained earnings that could be available for the payment of dividends to HTLF totaled approximately $403.9 million as of December 31, 2022, under the capital requirements to remain well capitalized.

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE HTLF utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities carried at fair value, which include available for sale, trading securities and equity securities with a readily determinable fair value, and derivatives are recorded in the consolidated balance sheets at fair value on a recurring basis. Additionally, from time to time, HTLF may be required to record at fair value other assets on a nonrecurring basis such as loans held for sale, loans held to maturity and certain other assets including, but not limited to, mortgage servicing rights, commercial servicing rights and other real estate owned. These nonrecurring fair value adjustments typically involve application of lower of cost or fair value accounting or write-downs of individual assets. Fair Value Hierarchy Under ASC 820, assets and liabilities are grouped at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 — Valuation is based upon quoted prices for identical instruments in active markets. Level 2 — Valuation is based upon quoted prices for similar instruments in active markets, or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. Level 3 — Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. The following is a description of valuation methodologies used for assets and liabilities recorded at fair value on a recurring or non-recurring basis. Assets Securities Available for Sale and Held to Maturity Securities available for sale are recorded at fair value on a recurring basis. Securities held to maturity are generally recorded at cost. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security's credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, as well as U.S. Treasury securities. Level 2 securities include U.S. government and agency securities, mortgage and asset-backed securities and private collateralized mortgage obligations, municipal bonds, equity securities and corporate debt securities. On a quarterly basis, a secondary independent pricing service is used for the securities portfolio to validate the pricing from HTLF's primary pricing service. Equity Securities with a Readily Determinable Fair Value Equity securities with a readily determinable fair value generally include Community Reinvestment Act mutual funds and are classified as Level 2 due to the infrequent trading of these securities. The fair value is based on the price per share. Loans Held for Sale Loans held for sale are carried at the lower of cost or fair value on an aggregate basis. The fair value of loans held for sale is based on what secondary markets are currently offering for portfolios with similar characteristics. As such, HTLF classifies loans held for sale subjected to nonrecurring fair value adjustments as Level 2. Loans Held to Maturity HTLF does not record loans held to maturity at fair value on a recurring basis. However, from time to time, certain loans are considered collateral dependent and an allowance for credit losses is established. The fair value of individually assessed loans is measured using the fair value of the collateral. In accordance with ASC 820, individually assessed loans measured at fair value are classified as nonrecurring Level 3 in the fair value hierarchy. Premises, Furniture and Equipment Held for Sale HTLF values premises, furniture and equipment held for sale based on third-party appraisals less estimated disposal costs. HTLF considers third party appraisals, as well as independent fair value assessments from Realtors or persons involved in selling bank premises, furniture and equipment, in determining the fair value of particular properties. Accordingly, the valuation of premises, furniture and equipment held for sale is subject to significant external and internal judgment. HTLF periodically reviews premises, furniture and equipment held for sale to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. Premises, furniture and equipment held for sale are classified as nonrecurring Level 3 in the fair value hierarchy. Mortgage Servicing Rights Mortgage servicing rights assets represent the value associated with servicing residential real estate loans that have been sold to outside investors with servicing retained. The fair value for servicing assets is determined through discounted cash flow analysis and utilizes discount rates, prepayment speeds and delinquency rate assumptions as inputs. All these assumptions require a significant degree of management estimation and judgment. Mortgage servicing rights are subject to impairment testing. The carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. For purposes of measuring impairment, the rights are stratified into certain risk characteristics including note type and note term. If the valuation model reflects a value less than the carrying value, mortgage servicing rights are adjusted to fair value through a valuation allowance. HTLF classifies mortgage servicing rights as nonrecurring with Level 3 measurement inputs. Commercial Servicing Rights Commercial servicing rights assets represent the value associated with servicing commercial loans guaranteed by the Small Business Administration and United States Department of Agriculture that have been sold with servicing retained by HTLF. HTLF uses the amortization method (i.e., the lower of amortized cost or estimated fair value measured on a nonrecurring basis), not fair value measurement accounting, to determine the carrying value of its commercial servicing rights. The fair value for servicing assets is determined through market prices for comparable servicing contracts, when available, or through a valuation model that calculates the present value of estimated future net servicing income. Inputs utilized include discount rates, prepayment speeds and delinquency rate assumptions as inputs. All these assumptions require a significant degree of management estimation and judgment. Commercial servicing rights are subject to impairment testing, and the carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. If the valuation model reflects a fair value less than the carrying value, commercial servicing rights are adjusted to fair value through a valuation allowance. HTLF classifies commercial servicing rights as nonrecurring with Level 3 measurement inputs. Derivative Financial Instruments HTLF's current interest rate risk strategy includes cash flow hedges and interest rate swaps. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. To comply with the provisions of ASC 820, HTLF incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, HTLF has considered the impact of netting any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees. Although HTLF has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of December 31, 2022, and December 31, 2021, HTLF has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, HTLF has determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. Interest Rate Lock Commitments HTLF uses an internal valuation model that relies on internally developed inputs to estimate the fair value of its interest rate lock commitments which is based on unobservable inputs that reflect management's assumptions and specific information about each borrower. Interest rate lock commitments are classified in Level 3 of the fair value hierarchy. Forward Commitments The fair value of forward commitments is estimated using an internal valuation model, which includes current trade pricing for similar financial instruments in active markets that HTLF has the ability to access and are classified in Level 2 of the fair value hierarchy. Other Real Estate Owned Other real estate owned ("OREO") represents property acquired through foreclosures and settlements of loans. Property acquired is carried at the fair value of the property at the time of acquisition (representing the property's cost basis), plus any acquisition costs, or the estimated fair value of the property, less disposal costs. HTLF considers third party appraisals, as well as independent fair value assessments from realtors or persons involved in selling OREO, in determining the fair value of particular properties. Accordingly, the valuation of OREO is subject to significant external and internal judgment. HTLF periodically reviews OREO to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. OREO is classified as nonrecurring Level 3 of the fair value hierarchy. The tables below present HTLF's assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2022, and December 31, 2021, in thousands, aggregated by the level in the fair value hierarchy within which those measurements fall: Total Fair Value Level 1 Level 2 Level 3 December 31, 2022 Assets Securities available for sale U.S. treasuries $ 31,699 $ 31,699 $ — $ — U.S. agencies 43,135 — 43,135 — Obligations of states and political subdivisions 879,437 — 879,437 — Mortgage-backed securities - agency 1,772,105 — 1,772,105 — Mortgage-backed securities - non-agency 2,181,876 — 2,181,876 — Commercial mortgage-backed securities - agency 85,123 — 85,123 — Commercial mortgage-backed securities - non-agency 659,459 — 659,459 — Asset-backed securities 416,054 — 416,054 — Corporate bonds 57,942 — 57,942 — Equity securities with a readily determinable fair value 20,314 — 20,314 — Derivative financial instruments (1) 46,293 — 46,293 — Interest rate lock commitments 174 — — 174 Forward commitments 47 — 47 — Total assets at fair value $ 6,193,658 $ 31,699 $ 6,161,785 $ 174 Liabilities Derivative financial instruments (2) $ 46,226 $ — $ 46,226 $ — Forward commitments 99 — 99 — Total liabilities at fair value $ 46,325 $ — $ 46,325 $ — (1) Includes interest rate swaps, fair value hedges, embedded derivatives, and back-to-back loan swaps. (2) Includes back-to-back loan swaps and undesignated interest rate swaps. Total Fair Value Level 1 Level 2 Level 3 December 31, 2021 Assets Securities available for sale U.S. treasuries $ 1,008 $ 1,008 $ — $ — U.S. agencies 193,384 — 193,384 — Obligations of states and political subdivisions 2,085,033 — 2,085,033 — Mortgage-backed securities - agency 2,349,289 — 2,349,289 — Mortgage-backed securities - non-agency 1,743,379 — 1,743,379 — Commercial mortgage-backed securities - agency 123,912 — 123,912 — Commercial mortgage-backed securities - non-agency 600,888 — 600,888 — Asset-backed securities 409,653 — 409,653 — Corporate bonds 3,040 — 3,040 — Equity securities 20,788 — 20,788 — Derivative financial instruments (1) 23,891 — 23,891 — Interest rate lock commitments 1,306 — — 1,306 Forward commitments 32 — 32 — Total assets at fair value $ 7,555,603 $ 1,008 $ 7,553,289 $ 1,306 Liabilities Derivative financial instruments (2) $ 25,099 $ — $ 25,099 $ — Forward commitments 95 — 95 — Total liabilities at fair value $ 25,194 $ — $ 25,194 $ — (1) Includes embedded derivatives, back-to-back loan swaps and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps and free standing derivative instruments. The tables below present HTLF's assets that are measured at fair value on a nonrecurring basis, in thousands: Fair Value Measurements at December 31, 2022 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (Gains)/Losses Collateral dependent individually assessed loans: Commercial and industrial $ 12,042 $ — $ — $ 12,042 $ 4,186 Owner occupied commercial real estate 7,556 — — 7,556 — Non-owner occupied commercial real estate 11,371 — — 11,371 — Real estate construction 1,518 — — 1,518 — Agricultural and agricultural real estate 3,788 — — 3,788 — Residential real estate 1,607 — — 1,607 — Total collateral dependent individually assessed loans $ 37,882 $ — $ — $ 37,882 $ 4,186 Loans held for sale $ 5,277 $ — $ 5,277 $ — $ (116) Other real estate owned 8,401 — — 8,401 180 Premises, furniture and equipment held for sale 6,851 — — 6,851 1,562 Servicing rights 7,840 — — 7,840 516 Fair Value Measurements at December 31, 2021 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (Gains)/Losses Collateral dependent individually assessed loans: Commercial and industrial $ 8,989 $ — $ — $ 8,989 $ 275 Owner occupied commercial real estate 8,447 — — 8,447 — Non-owner occupied commercial real estate 11,946 — — 11,946 1,637 Real estate construction — — — — — Agricultural and agricultural real estate 11,404 — — 11,404 372 Residential real estate 855 — — 855 — Total collateral dependent impaired loans $ 41,641 $ — $ — $ 41,641 $ 2,284 Loans held for sale $ 21,640 $ — $ 21,640 $ — $ (813) Other real estate owned 1,927 — — 1,927 686 Premises, furniture and equipment held for sale 10,828 — — 10,828 241 Servicing rights 6,890 — — 6,890 (1,088) The following tables present additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which HTLF has utilized Level 3 inputs to determine fair value, in thousands: Fair Value at 12/31/22 Valuation Technique Unobservable Input Range (Weighted Average) Interest rate lock $ 174 Discounted cash flows Closing ratio 0 - 99% (88%) (1) Premises, furniture and equipment held for sale 6,851 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Other real estate owned 8,401 Modified appraised value Third party appraisal (2) Appraisal discounts 0-10% (3) Servicing rights 7,840 Discounted cash flows Discount rate 9.98 - 11.72% (10.02%) (4) Constant prepayment rate 7.8 - 14.2% (7.9%) (4) Collateral dependent individually assessed loans: Commercial and industrial 12,042 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Owner occupied commercial real estate 7,556 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Non-owner occupied commercial real estate 11,371 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Real estate construction 1,518 Modified appraised value Third party appraisal (2) Appraisal discount 0-10%(3) Agricultural and agricultural real estate 3,788 Modified appraised value Third party appraisal (2) Appraisal discount 0%-15% (3) Residential real estate 1,607 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable inputs used in the discounted cash flow analysis are the discount rate and constant prepayment rate. Fair Value at 12/31/21 Valuation Technique Unobservable Input Range (Weighted Average) Interest rate lock commitments $ 1,306 Discounted cash flows Closing ratio 0 - 99% (88%) (1) Premises, furniture and equipment held for sale 10,828 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Other real estate owned 1,927 Modified appraised value Third party appraisal (2) Appraisal discounts 0-10% (3) Servicing rights 6,890 Discounted cash flows Discount rate 9 - 11% (9.02%) (4) Constant prepayment rate 13.1 - 18.6% (13.4%) (4) Collateral dependent individually assessed loans: Commercial and industrial 8,989 Modified appraised value Third party appraisal (2) Appraisal discount 0-6% (3) Owner occupied commercial real estate 8,447 Modified appraised value Third party appraisal (2) Appraisal discounts 0-7% (3) Non-owner occupied commercial real estate 11,946 Modified appraised value Third party appraisal (2) Appraisal discounts 0-10% (3) Agricultural and agricultural real estate 11,404 Modified appraised value Third party appraisal (2) Appraisal discount 0-7% (3) Residential real estate 855 Modified appraised value Third party appraisal (2) Appraisal discount 0-7% (5) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable inputs used in the discounted cash flow analysis are the discount rate and constant prepayment rate. The changes in fair value of the interest rate lock commitments, which are Level 3 financial instruments and are measured on a recurring basis, are summarized in the following table, in thousands: For the Years Ended December 31, 2022 December 31, 2021 Balance at January 1, $ 1,306 $ 1,827 Total gains (losses), net, included in earnings (1,828) (2,345) Issuances 3,683 15,403 Settlements (2,987) (13,579) Balance at period end, $ 174 $ 1,306 Gains included in net gains on sale of loans held for sale attributable to interest rate lock commitments held at December 31, 2022, and December 31, 2021, were $174,000 and $1.3 million, respectively. The table below is a summary of the estimated fair value of HTLF's financial instruments (as defined by ASC 825) as of December 31, 2022, and December 31, 2021, in thousands. The carrying amounts in the following table are recorded in the consolidated balance sheets under the indicated captions. In accordance with ASC 825, the assets and liabilities that are not financial instruments are not included in the disclosure, including the value of the commercial and mortgage servicing rights, premises, furniture and equipment, premises, furniture and equipment held for sale, OREO, goodwill, other intangibles and other liabilities. HTLF does not believe that the estimated information presented below is representative of the earnings power or value of HTLF. The following analysis, which is inherently limited in depicting fair value, also does not consider any value associated with either existing customer relationships or the ability of HTLF to create value through loan origination, obtaining deposits or fee generating activities. Many of the estimates presented below are based upon the use of highly subjective information and assumptions and, accordingly, the results may not be precise. Management believes that fair value estimates may not be comparable between financial institutions due to the wide range of permitted valuation techniques and numerous estimates which must be made. Furthermore, because the disclosed fair value amounts were estimated as of the balance sheet date, the amounts actually realized or paid upon maturity or settlement of the various financial instruments could be significantly different. Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 363,087 $ 363,087 $ 363,087 $ — $ — Time deposits in other financial institutions 1,740 1,740 1,740 — — Securities: Carried at fair value 6,147,144 6,147,144 31,699 6,115,445 — Held to maturity 829,403 776,557 — 776,557 — Other investments 74,567 74,567 — 74,567 — Loans held for sale 5,277 5,277 — 5,277 — Loans, net: Commercial 3,435,343 3,270,127 — 3,258,085 12,042 PPP 11,025 11,025 — 11,025 — Owner occupied commercial real estate 2,251,359 2,084,665 — 2,077,109 7,556 Non-owner occupied commercial real estate 2,314,401 2,184,796 — 2,173,425 11,371 Real estate construction 1,046,084 1,039,244 — 1,037,726 1,518 Agricultural and agricultural real estate 917,876 842,637 — 838,849 3,788 Residential real estate 845,650 741,325 — 739,718 1,607 Consumer 497,131 480,018 — 480,018 — Total Loans, net 11,318,869 10,653,837 — 10,615,955 37,882 Cash surrender value on life insurance 193,403 193,403 — 193,403 — Derivative financial instruments (1) 46,293 46,293 — 46,293 — Interest rate lock commitments 174 174 — — 174 Forward commitments 47 47 — 47 — Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial liabilities: Deposits Demand deposits $ 5,701,340 $ 5,701,340 $ — $ 5,701,340 $ — Savings deposits 9,994,391 9,994,391 — 9,994,391 — Time deposits 1,817,278 1,817,278 — 1,817,278 — Short term borrowings 376,117 376,117 — 376,117 — Other borrowings 371,753 372,473 — 372,473 — Derivative financial instruments (2) 46,226 46,226 — 46,226 — Forward commitments 99 99 — 99 — (1) Includes interest rate swaps, fair value hedges, embedded derivatives, and back-to-back loan swaps. (2) Includes back-to-back loan swaps and undesignated interest rate swaps. Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 435,599 $ 435,599 $ 435,599 $ — $ — Time deposits in other financial institutions 2,894 2,894 2,894 — — Securities: Carried at fair value 7,530,374 7,530,374 1,008 7,529,366 — Held to maturity 84,709 94,139 — 94,139 — Other investments 82,567 82,567 — 82,567 — Loans held for sale 21,640 21,640 — 21,640 — Loans, net: Commercial and industrial 2,617,347 2,603,001 — 2,594,012 8,989 PPP 199,883 199,883 — 199,883 — Owner occupied commercial real estate 2,221,120 2,222,030 — 2,213,583 8,447 Non-owner occupied commercial real estate 1,992,683 1,998,161 — 1,986,215 11,946 Real estate construction 833,581 844,578 — 844,578 — Agricultural and agricultural real estate 748,540 749,238 — 737,834 11,404 Residential real estate 820,856 819,178 — 818,323 855 Consumer 410,474 415,487 — 415,487 — Total Loans, net 9,844,484 9,851,556 — 9,809,915 41,641 Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial assets Cash surrender value on life insurance $ 191,722 $ 191,722 $ — $ 191,722 $ — Derivative financial instruments (1) 23,891 23,891 — 23,891 — Interest rate lock commitments 1,306 1,306 — — 1,306 Forward commitments 32 32 — 32 — Financial liabilities: Deposits Demand deposits 6,495,326 6,495,326 — 6,495,326 — Savings deposits 8,897,909 8,897,909 — 8,897,909 — Time deposits 1,024,020 1,024,020 — 1,024,020 — Short term borrowings 131,597 131,597 — 131,597 — Other borrowings 372,072 373,194 — 373,194 — Derivative financial instruments (2) 25,099 25,099 — 25,099 — Forward commitments 95 95 — 95 — (1) Includes embedded derivatives, back-to-back loan swaps and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps and free standing derivative instruments. Cash and Cash Equivalents — The carrying amount is a reasonable estimate of fair value due to the short-term nature of these instruments. Time Deposits in Other Financial Institutions — The carrying amount is a reasonable estimate of the fair value due to the short-term nature of these instruments. Securities — For equity securities with a readily determinable fair value and debt securities either held to maturity, available for sale or trading, fair value equals quoted market price if available. If a quoted market price is not available, fair value is estimated using quoted market prices for similar securities. For Level 3 securities, HTLF utilizes independent pricing provided by third-party vendors or brokers. Other Investments — Fair value measurement of other investments, which consists primarily of FHLB stock, are based on their redeemable value, which is at cost. The market for these securities is restricted to the issuer of the stock and subject to impairment evaluation. Loans — The fair value of loans were determined using an exit price methodology. The exit price estimation of fair value is based on the present value of the expected cash flows. The projected cash flows are based on the contractual terms of the loans, adjusted for prepayments and a discount rate based on the relative risk of the cash flows. Other considerations include the loan type, remaining life of the loan and credit risk. The fair value of individually assessed or impaired loans is measured using the fair value of the underlying collateral. The fair value of loans held for sale is estimated using quoted market prices or sales contracts. Cash surrender value on life insurance — Life insurance policies are held on certain officers. The carrying value of these policies approximates fair value as it is based on the cash surrender value adjusted for other charges or amounts due that are probable at settlement. As such, HTLF classifies the estimated fair value of the cash surrender value on life insurance as Level 2. Derivative Financial Instruments — The fair value of all derivatives is estimated based on the amount that HTLF would pay or would be paid to terminate the contract or agreement, using current rates, and when appropriate, the current creditworthiness of the counter-party. Interest Rate Lock Commitments — The fair value of interest rate lock commitments is estimated using an internal valuation model, which includes grouping the interest rate lock commitments by interest rate and terms, applying an estimated closing ratio based on historical experience, and then multiplying by quoted investor prices determined to be reasonably applicable to the loan commitment groups based on interest rate, terms, and rate lock expiration dates of the loan commitment group. Forward Commitments — The fair value of these instruments is estimated using an internal valuation model, which includes current trade pricing for similar financial instruments. Deposits — The fair value of demand deposits, savings accounts and certain money market deposits is the amount payable on demand at the reporting date. The fair value of fixed maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities. If the fair value of the fixed maturity certificates of deposit is calculated at less than the carrying amount, the carrying value of these deposits is reported as the fair value. Short-term and Other Borrowings — Rates currently available to HTLF for debt with similar terms and remaining maturities are used to estimate fair value of existing debt. Commitments to Extend Credit, Unused Lines of Credit and Standby Letters of Credit — Based upon management's analysis of the off balance sheet financial instruments, there are no significant unrealized gains or losses associated with these financial instruments based upon review of the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties.

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE ASC 606, Revenue from Contracts with Customers, requires revenue to be recognized at an amount that reflects the consideration to which HTLF expects to be entitled in exchange for transferring goods or services to a customer. ASC 606 applies to all contracts with customers to provide goods or services in the ordinary course of business, except for contracts that are specifically excluded from its scope. The majority of HTLF's revenue streams including interest income, loan servicing income, net securities gain and losses, net unrealized gains and losses on equity securities, net gains on sale of loans held for sale, valuation adjustment on servicing rights, income from bank owned life insurance and other noninterest income are outside the scope of ASC 606. Revenue streams including service charges and fees, interchange fees on credit and debit cards, trust fees and brokerage and insurance commissions are within the scope of ASC 606. Service Charges and Fees Service charges and fees consist of revenue generated from deposit account related service charges and fees, overdraft fees, customer service fees and other service charges, credit card fee income, debit card income and other service charges and fees. Service charges on deposit accounts consist of account analysis fees (i.e., net fees earned on analyzed business and public checking accounts), monthly service fees, check orders and other deposit account related fees. HTLF's performance obligation for account analysis fees and monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Check orders and other deposit account related fees, including overdraft fees, are largely transaction based, and therefore, the performance obligation is satisfied, and related revenue recognized, at a point in time. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. Customer service fees and other service charges include revenue from processing wire transfers, bill pay service, cashier’s checks, and other services. HTLF's performance obligation for fees, exchange, and other service charges are largely satisfied, and related revenue recognized, when the services are rendered or upon completion. Payment is typically received immediately or in the following month. Credit card fee income and debit card income are comprised of interchange fees, ATM fees, and merchant services income. Credit card fee income and debit card income are earned whenever the Banks' debit and credit cards are processed through card payment networks such as Visa. ATM fees are primarily generated when a Bank cardholder uses an ATM that is not owned by one of HTLF's Banks or a non-bank cardholder uses HTLF-owned ATM. Merchant services income mainly represents fees charged to merchants to process their debit and credit card transactions, in addition to account management fees. Trust Fees Trust fees are primarily comprised of fees earned from the management and administration of trusts and other customer assets. HTLF's performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the average daily market value or month-end market value of the assets under management and the applicable fee rate. Payment is generally received a few days before or after month end through a direct charge to customers’ accounts. HTLF does not earn performance-based incentives. Optional services such as real estate sales and tax return preparation services are also available to existing trust and asset management customers. HTLF's performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e., as incurred). Payment is received shortly after services are rendered. Brokerage and Insurance Commissions Brokerage commission primarily consist of commissions related to broker-dealer contracts. The contracts are between the customer and the broker-dealer, and HTLF satisfies its performance obligation and earns commission when the transactions are completed. The recognition of revenue is based on a defined fee schedule and does not require significant judgment. Payment is received shortly after services are rendered. Insurance commissions are related to commissions received directly from the insurance carrier. HTLF acts as an insurance agent between the customer and the insurance carrier. HTLF's performance obligations and associated fee and commission income are defined with each insurance product with the insurance company. When insurance payments are received from customers, a portion of the payment is recognized as commission revenue. The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the year ended December 31, 2022, 2021, and 2020, in thousands: For the Years Ended December 31, 2022 2021 2020 In-scope of Topic 606 Service charges and fees Service charges and fees on deposit accounts $ 18,625 $ 16,414 $ 14,441 Overdraft fees 12,136 11,005 9,166 Customer service and other service fees 375 220 177 Credit card fee income 27,560 21,623 16,026 Debit card income 9,335 10,441 7,657 Total service charges and fees 68,031 59,703 47,467 Trust fees 22,570 24,417 20,862 Brokerage and insurance commissions 2,986 3,546 2,756 Total noninterest income in-scope of Topic 606 $ 93,587 $ 87,666 $ 71,085 Out-of-scope of Topic 606 Loan servicing income $ 2,741 $ 3,276 $ 2,977 Securities gains (losses), net (425) 5,910 7,793 Unrealized gain (loss) on equity securities, net (622) 58 640 Net gains on sale of loans held for sale 9,032 20,605 28,515 Valuation adjustment on servicing rights 1,658 1,088 (1,778) Income on bank owned life insurance 2,341 3,762 3,554 Other noninterest income 19,952 6,570 7,505 Total noninterest income out-of-scope of Topic 606 34,677 41,269 49,206 Total noninterest income $ 128,264 $ 128,935 $ 120,291 Contract Balances

PARENT COMPANY ONLY FINANCIAL I

PARENT COMPANY ONLY FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
PARENT COMPANY ONLY FINANCIAL INFORMATION	PARENT COMPANY ONLY FINANCIAL INFORMATION Condensed financial information for Heartland Financial USA, Inc. is as follows: BALANCE SHEETS (Dollars in thousands) December 31, 2022 2021 Assets: Cash and interest bearing deposits $ 307,026 $ 259,830 Investment in subsidiaries 1,747,188 2,263,037 Other assets 94,953 81,020 Total assets $ 2,149,167 $ 2,603,887 Liabilities and Stockholders’ equity: Other borrowings $ 370,930 $ 369,581 Accrued expenses and other liabilities 43,182 52,128 Total liabilities 414,112 421,709 Stockholders’ equity: Preferred stock 110,705 110,705 Common stock 42,467 42,275 Capital surplus 1,080,964 1,071,956 Retained earnings 1,120,925 962,994 Accumulated other comprehensive loss (620,006) (5,752) Total stockholders’ equity 1,735,055 2,182,178 Total liabilities and stockholders’ equity $ 2,149,167 $ 2,603,887 INCOME STATEMENTS (Dollars in thousands) For the Years Ended December 31, 2022 2021 2020 Operating revenues: Dividends from subsidiaries $ 142,500 $ 163,500 $ 83,000 Other 1,200 1,885 1,948 Total operating revenues 143,700 165,385 84,948 Operating expenses: Interest 16,886 12,851 13,573 Salaries and employee benefits 7,225 7,509 8,147 Professional fees 11,594 5,161 4,310 Other operating expenses 10,474 10,984 4,939 Total operating expenses 46,179 36,505 30,969 Equity in undistributed earnings 98,983 75,368 73,430 Income before income tax benefit 196,504 204,248 127,409 Income tax benefit 15,676 15,675 10,529 Net income 212,180 219,923 137,938 Preferred dividends (8,050) (8,050) (4,451) Net income available to common stockholders $ 204,130 $ 211,873 $ 133,487 STATEMENTS OF CASH FLOWS (Dollars in thousands) For the Years Ended December 31, 2022 2021 2020 Cash flows from operating activities: Net income $ 212,180 $ 219,923 $ 137,938 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed earnings of subsidiaries (98,983) (75,368) (73,430) Increase (decrease) in accrued expenses and other liabilities (8,946) 8,723 8,419 Increase in other assets (13,933) (13,069) (19,168) Excess tax (expense) benefit from stock based compensation 131 312 (93) Other, net 9,958 12,632 6,375 Net cash provided by operating activities 100,407 153,153 60,041 Cash flows from investing activities: Capital contributions to subsidiaries — (34,000) (70,000) Net assets acquired — — (41,982) Net cash used by investing activities — (34,000) (111,982) Cash flows from financing activities: Proceeds from borrowings — 147,614 — Repayments of borrowings — (44,417) (7,000) Cash dividends paid (54,249) (48,559) (31,906) Proceeds from issuance of preferred stock — — 110,705 Proceeds from issuance of common stock 1,038 1,311 3,004 Net cash provided by (used in) by financing activities (53,211) 55,949 74,803 Net increase in cash and cash equivalents 47,196 175,102 22,862 Cash and cash equivalents at beginning of year 259,830 84,728 61,866 Cash and cash equivalents at end of year $ 307,026 $ 259,830 $ 84,728 Supplemental disclosure: Cumulative effect adjustment from the adoption of ASU 2016-13 $ — $ — $ 14,891 Dividends declared, not paid 2,013 2,013 2,013 Stock consideration granted for acquisitions — — 217,202

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
LEASES	LEASES HTLF, as lessee, leases certain assets for use in its operations. Leased assets primarily include real estate property for retail branches, ATM locations and operations centers with terms extending through 2031. All HTLF's leases are classified as operating leases. HTLF excludes leases with an original term of twelve months or less and equipment leases (deemed immaterial) on the consolidated balance sheets. The table below presents HTLF's right-of-use ("ROU") assets and lease liabilities as of December 31, 2022 and December 31, 2021, in thousands: As of December 31, Classification 2022 2021 Operating lease right-of-use assets Other assets $ 29,429 $ 22,630 Operating lease liabilities Accrued expenses and other liabilities $ 31,681 $ 26,125 The calculated amount of the ROU assets and lease liabilities in the table above are impacted by the length of the lease term and the discount rate used to present value the minimum lease payments. HTLF’s lease agreements often include one or more options to renew at HTLF’s discretion. If at lease inception, HTLF considers the exercising of a renewal option to be reasonably certain, HTLF will include the extended term in the calculation of the ROU asset and lease liability. HTLF utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term. The variable lease cost primarily represents variable payments such as common area maintenance and utilities. The table below presents the lease costs and supplemental information as of December 31, 2022, 2021 and 2020, in thousands: Income Statement Category As of December 31, Lease Cost 2022 2021 2020 Operating lease cost Occupancy expense $ 7,256 $ 8,013 $ 6,071 Variable lease cost Occupancy expense 16 47 72 Total lease cost $ 7,272 $ 8,060 $ 6,143 Supplemental Information Noncash reduction of ROU assets Occupancy expense $ 32 $ 1,244 $ 1,037 Noncash reduction lease liabilities Occupancy expense 10 — 389 Supplemental balance sheet information As of December 31, 2022 Weighted-average remaining operating lease term (in years) 6.19 Weighted-average discount rate for operating leases 2.37 % Included in the noncash reduction of ROU assets in 2022 and 2021 are expenses related to lease modifications and ROU acceleration related to lease abandonments. HTLF recorded $360,000 of impairment on two leases in 2022, which was recorded in gain (loss) on sales/valuations of assets, net. HTLF did not record any impairment on leases in 2021, and $360,000 of impairment on one lease in 2020. A maturity analysis of operating lease liabilities and reconciliation of the undiscounted cash flows to the total of operating lease liabilities as of December 31, 2022 is as follows, in thousands: Year ending December 31, 2023 $ 6,205 2024 5,712 2025 5,599 2026 4,938 2027 4,005 Thereafter 7,591 Total lease payments $ 34,050 Less interest (2,369) Present value of lease liabilities $ 31,681

SUMMARY OF QUARTERLY FINANCIAL

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED)	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED)	SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Dollars in thousands, except per share data) As of and for the Quarter Ended 2022 December 31 September 30 June 30 March 31 Net interest income $ 165,220 $ 155,876 $ 142,461 $ 134,679 Provision for credit losses 3,387 5,492 3,246 3,245 Net interest income after provision for credit losses 161,833 150,384 139,215 131,434 Noninterest income 29,975 29,181 34,539 34,569 Noninterest expense 117,218 108,883 106,479 110,797 Income taxes 13,936 14,118 15,402 12,117 Net income 60,654 56,564 51,873 43,089 Preferred dividends (2,012) (2,013) (2,012) (2,013) Net income available to common stockholders $ 58,642 $ 54,551 $ 49,861 $ 41,076 Per share: Earnings per share-basic $ 1.38 $ 1.28 $ 1.17 $ 0.97 Earnings per share-diluted 1.37 1.28 1.17 0.97 Cash dividends declared on common stock 0.28 0.27 0.27 0.27 Book value per common share 38.25 36.41 39.19 42.98 Weighted average common shares outstanding 42,578,977 42,574,557 42,474,835 42,359,582 Weighted average diluted common shares outstanding 42,699,752 42,643,940 42,565,391 42,540,953 (Dollars in thousands, except per share data) As of and for the Quarter Ended 2021 December 31 September 30 June 30 March 31 Net interest income $ 137,194 $ 142,543 $ 141,218 $ 139,605 Provision (benefit) for credit losses (5,313) (4,534) (7,080) (648) Net interest income after provision for credit losses 142,507 147,077 148,298 140,253 Noninterest income 32,730 32,724 33,164 30,317 Noninterest expense 115,386 110,627 103,376 102,423 Income taxes 10,271 13,250 16,481 15,333 Net income 49,580 55,924 61,605 52,814 Preferred dividends (2,012) (2,013) (2,012) (2,013) Net income available to common stockholders $ 47,568 $ 53,911 $ 59,593 $ 50,801 Per share: Earnings per share-basic $ 1.12 $ 1.27 $ 1.41 $ 1.20 Earnings per share-diluted 1.12 1.27 1.41 1.20 Cash dividends declared on common stock 0.27 0.25 0.22 0.22 Book value per common share 49.00 48.79 48.50 46.13 Weighted average common shares outstanding 42,309,003 42,302,780 42,242,893 42,174,092 Weighted average diluted common shares outstanding 42,479,442 42,415,993 42,359,873 42,335,747

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Presentation	Principles of Presentation - The consolidated financial statements include the accounts of HTLF and its subsidiaries: HTLF Bank; Dubuque Bank and Trust Company; Wisconsin Bank & Trust; New Mexico Bank & Trust; Rocky Mountain Bank; Bank of Blue Valley; First Bank & Trust; Citizens Finance Parent Co.; DB&T Insurance, Inc.; DB&T Community Development Corp.; Heartland Community Development, Inc.; Heartland Financial USA, Inc. Insurance Services; Citizens Finance Co.; Citizens Finance of Illinois Co.; Heartland Financial Statutory Trust IV; Heartland Financial Statutory Trust V; Heartland Financial Statutory Trust VI; Heartland Financial Statutory Trust VII; Morrill Statutory Trust I; Morrill Statutory Trust II; Sheboygan Statutory Trust I, CBNM Capital Trust I, Citywide Capital Trust III, Citywide Capital Trust IV, Citywide Capital Trust V, OCGI Statutory Trust III, OCGI Capital Trust IV, BVBC Capital Trust II, and BVBC Capital Trust III. All HTLF’s subsidiaries are wholly-owned as of December 31, 2022. The following charters were consolidated into HTLF Bank in 2022 and now operate as divisions of HTLF Bank: • Illinois Bank & Trust • Arizona Bank & Trust • Citywide Banks • Minnesota Bank & Trust • Premier Valley Bank The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and prevailing practices within the banking industry. In preparing such financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the balance sheets and revenues and expenses for the years then ended. Actual results could differ significantly from those estimates. A material estimate that is particularly susceptible to significant change relates to the determination of the allowance for credit losses.
Business Combinations	Business Combinations - HTLF applies the acquisition method of accounting in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 805, Business Combinations . Under the acquisition method, HTLF recognizes assets acquired, including identified intangible assets, and the liabilities assumed in acquisitions at fair value as of the acquisition date, with the acquisition-related transaction costs expensed in the period incurred. Determining the fair value of assets acquired and liabilities assumed often involves estimates based on third-party valuations, such as appraisals, or internal valuations based on discounted cash flow analyses or other valuation techniques that may include estimates of attrition, inflation, asset growth rates, discount rates, multiples of earnings or other relevant factors. In addition, the determination of the useful lives over which an intangible asset will be amortized is subjective.
Cash and Cash Equivalents	Cash and Cash Equivalents - For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from banks, interest bearing deposits held at the Federal Reserve Bank, federal funds sold to other banks and other short-term investments. Generally, federal funds are purchased and sold for one-day periods.
Trading Securities, Available for Sale Debt Securities and Equity Securities, Allowance for Credit Losses on AFS Debt Securities, Securities, Securities Held to Maturity, and Allowance for Credit Losses on Held to Maturity Debt Securities	Trading Securities - Trading securities represent those securities HTLF intends to actively trade and are stated at fair value with changes in fair value reflected in noninterest income. HTLF had no trading securities at both December 31, 2022 and 2021. Available for Sale ("AFS") Debt Securities and Equity Securities - Available for sale securities consist of those securities not classified as held to maturity or trading, which management intends to hold for indefinite periods of time or that may be sold in response to changes in interest rates, prepayments or other similar factors. Available for sale securities are stated at fair value with any unrealized gain or loss, net of applicable income tax, reported as a separate component of stockholders’ equity. Security premiums and discounts are amortized/accreted using the interest method over the period from the purchase date to the expected maturity or call date of the related security. HTLF reviews the investment securities portfolio at the security level on a quarterly basis for potential credit losses, which takes into consideration numerous factors, and the relative significance of any single factor can vary by security. Some factors HTLF may consider include changes in security ratings, financial condition of the issuer, as well as security and industry specific economic conditions. In addition, with regard to debt securities, HTLF may also evaluate payment structure, whether there are defaulted payments or expected defaults, prepayment speeds and the value of any underlying collateral. For certain debt securities in unrealized loss positions, HTLF prepares cash flow analyses to compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. Realized securities gains or losses on securities sales (using specific identification method) are included in securities gains, net in the consolidated statements of income. Equity securities include Community Reinvestment Act mutual funds with readily determinable fair values and are carried at fair value. Certain equity securities do not have readily determinable fair values, such as Federal Reserve Bank stock and Federal Home Loan Bank stock, which are held for debt and regulatory purposes and are carried at cost minus impairment, if any, plus or minus changes resulting from observable price changes for the identical or similar investment of the same issuer. HTLF has not recorded any impairment or other adjustments to the carrying amount of these investments during the years ended December 31, 2022, and December 31, 2021. Allowance for Credit Losses on AFS Debt Securities - HTLF reviews the investment securities portfolio at the security level on a quarterly basis for potential credit losses, which takes into consideration numerous factors, and the relative significance of any single factor can vary by security. Some factors HTLF may consider include changes in security ratings, financial condition of the issuer, as well as security and industry specific economic conditions. In addition, with regard to debt securities, HTLF may also evaluate payment structure, whether there are defaulted payments or expected defaults, prepayment speeds and the value of any underlying collateral. For certain debt securities in unrealized loss positions, HTLF prepares cash flow analyses to compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. The decline in fair value of an AFS debt security due to credit loss results in recording an allowance for credit losses to the extent the fair value is less than the amortized cost basis. Declines in fair value that have not been recorded through an allowance for credit losses, such as declines due to changes in market interest rates, are recorded through other comprehensive income, net of applicable taxes. Although these evaluations involve judgment, an unrealized loss in the fair value of a debt security is generally considered to not be related to credit when the fair value of the security is below the carrying value primarily due to changes in risk-free interest rates, there has not been significant deterioration in the financial condition of the issuer, and HTLF does not intend to sell nor does it believe it will be required to sell the security before the recovery of its cost basis. HTLF had no allowance for credit losses on AFS debt securities recorded at December 31, 2022, and December 31, 2021. Securities Held to Maturity - Securities which HTLF has the ability and positive intent to hold to maturity are classified as held to maturity. Such securities are stated at amortized cost, adjusted for premiums and discounts that are amortized/accreted using the interest method over the period from the purchase date to the expected maturity or call date of the related security. Allowance for Credit Losses on Held to Maturity Debt Securities -
Loans Held to Maturity, Acquired Loans, Allowance for Credit Losses for Loans, Loans Held for Sale, Other Real Estate	Loans Held to Maturity - Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost, which is the principal amount outstanding, net of cumulative charge-offs, unamortized net deferred loan origination fees and costs and unamortized premiums or discounts on purchased loans. HTLF has a loan policy which establishes the credit risk appetite, lending standards and underwriting criteria designed so that HTLF may extend credit in a prudent and sound manner. The HTLF board of directors reviews and approves the loan policy on a regular basis. A reporting system supplements the review process by providing management and the board with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and nonperforming loans and potential problem loans. HTLF originates commercial and industrial loans and owner occupied commercial real estate loans for a wide variety of business purposes, including lines of credit for capital and operating purposes and term loans for real estate and equipment purchases. Non-owner occupied commercial real estate loans provide financing for various non-owner occupied or income producing properties. Real estate construction loans are generally short-term or interim loans that provide financing for acquiring or developing commercial income properties, multi-family projects or single-family residential homes. Agricultural and agricultural real estate loans provide financing for capital improvements and farm operations, as well as livestock and machinery purchases. Residential real estate loans are originated for the purchase or refinancing of single family residential properties. Consumer loans include loans for motor vehicles, home improvement, home equity and personal lines of credit. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. HTLF’s policy is to discontinue the accrual of interest income on any loan when, in the opinion of management, there is a reasonable doubt as to the timely collection of the interest and principal, normally when a loan is 90 days past due. When interest accruals are deemed uncollectible, interest credited to income in the current year is reversed and interest accrued in prior years is charged to the allowance for credit losses. A loan can be restored to accrual status if the borrower has resumed paying the full amount of the scheduled contractual interest and principal payments on the loan, and (1) all principal and interest amounts contractually due (including arrearages) are reasonably assured of repayment within a reasonable period of time, and (2) there is a sustained period of repayment performance (generally a minimum of six months) by the borrower in accordance with the scheduled contractual terms. Acquired Loans - HTLF has acquired loans through acquisitions, some of which have experienced more than insignificant deterioration in credit quality since origination and are classified as purchased with credit deterioration ("PCD") loans. HTLF considers the following criteria in determining PCD loans: • watch, substandard and non-accrual loans; • loans delinquent more than 30 days as of the acquisition date; • loans that have experienced more than one 30-59 day delinquency; • loans that have experienced any delinquency of more than 60 days; • loan with a TDR status as of the acquisition date; • loans with a Coronavirus Disease 2019 ("COVID-19") modification as of the acquisition date; • loans in high-risk industries based on macroeconomic conditions and local market conditions of the acquired entity on acquisition date. An allowance for credit losses on PCD loans is determined using the same allowance methodology as described below for loans held to maturity. The allowance for credit losses determined on a collective basis is allocated to individual loans. The sum of the PCD loan purchase price and allowance for credit loss becomes the initial amortized cost basis. The difference between the initial amortized cost basis and the par value of the loan is a noncredit discount or premium, which is amortized into interest income over the life of the loan. Any subsequent changes to the credit quality of PCD loans are recognized in net income by adjusting the allowance for credit losses through provision expense. At acquisition, for purchased loans not defined as PCD loans ("non-PCD"), the purpose of the loan (e.g., business, agricultural or personal), the type of borrower (e.g., business or individual) and the type of collateral for the loan (e.g., commercial real estate, residential real estate, general business assets or unsecured) of each loan are considered in order to assign purchased loans into one of the following eight loan pools: commercial and industrial, Paycheck Protection Program ("PPP"), owner occupied commercial real estate, non-owner occupied commercial real estate, real estate construction, agricultural and agricultural real estate, residential real estate and consumer. For non-PCD loans, the premium or discount, if any, representing the excess of the amount of reasonably estimable and probable discounted future cash collections over the purchase price, is accreted into interest income using the interest method over the weighted average remaining contractual life of the loan pool. Because HTLF uses the pool method as described above, no adjustment is made to the discount of an individual loan on the specific date of a credit event with respect to such loan. Additionally, the premium or discount accretion is suspended on loans that subsequently become nonperforming. An allowance for credit losses for non-PCD loans is established through recognition of provision expense in net income using the same methodology as other loans held to maturity. Allowance for Credit Losses for Loans - The allowance for credit losses is a valuation account that is deducted from the loans held to maturity amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged-off against the allowance when management believes the loan balance is deemed to be uncollectible. Provisions for credit losses for loans and recoveries on loans previously charged-off by HTLF are added back to the allowance. HTLF's allowance model is designed to consider the current contractual term of the loan, defined as starting as of the most recent renewal date and ending at maturity date. Management's estimation of expected credit losses is based on relevant information about past events, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amounts, including expected defaults and prepayments. Historical loss experience is generally the starting point for estimating expected credit losses. Adjustments are made to historical loss experience to reflect differences in asset-specific risk characteristics, such as underwriting standards, portfolio mix or asset terms and differences in economic conditions, both current conditions and reasonable and supportable forecasts. If HTLF is not able to make or obtain reasonable and supportable forecasts for the entire life of the financial asset, it is required to estimate expected credit losses for the remaining life using an approach that reverts to historical credit loss information. The components of the allowance for credit losses are described more specifically below. Quantitative Factors The quantitative component of the allowance for credit losses is measured using historical loss experience using a look back period, currently over the most recent 14 years, on a pool basis for loans with similar risk characteristics. HTLF utilizes third-party software to calculate the expected credit losses using two separate methodologies. For certain commercial and agricultural loans, the expected credit losses are calculated through a transition matrix model derived probability of default and loss given default methodology. The transition matrix model determines the life of loan probability of default using the historical transitions of loans between risk ratings and through default. The probability of default and loss given default methodology has been developed using HTLF’s historical loss experience over the look back period. For smaller commercial and agricultural loans, residential real estate loans and consumer loans, a lifetime average historical loss rate is established for each pool of loans based upon an average loss rate calculated using HTLF historical loss experience over the look back period. The risks in the commercial and industrial loan portfolio include the unpredictability of the cash flow of the borrowers and the variability in the value of the collateral securing the loans. Owner occupied commercial real estate loans are dependent upon the cash flow of the borrowers and the collateral value of the real estate. Non-owner occupied commercial real estate loans are typically dependent, in large part, on sufficient income from the properties securing the loans to cover the operating expenses and debt service. Real estate construction loans involve additional risks because funds are advanced based upon estimates of costs and the estimated value of the completed project. Additionally, real estate construction loans have a greater risk of default in a weaker economy because the source of repayment is reliant on the successful and timely completion and sale of the project. Agricultural and agricultural real estate loans are dependent upon the profitable operation or management of the farm property securing the loan. Loans secured by farm equipment, livestock or crops may not provide an adequate source of repayment because of damage or depreciation. Residential real estate loans are dependent upon the borrower's ability to repay the loan and the underlying collateral value. Consumer loans are dependent upon the borrower's personal financial circumstances and continued financial stability. If a loan no longer shares similar risk characteristics with other loans in the pool, it is evaluated on an individual basis and is not included in the collective evaluation. Lending relationships with $500,000 or more of total exposure and are on nonaccrual are individually assessed using a collateral dependency calculation. A loan is collateral-dependent when the debtor is experiencing financial difficulty and repayment is expected to be provided substantially through the sale or operation of the collateral. The impairment will be recognized by creating a specific reserve against the loan with a corresponding charge to provision expense. In most cases, the specific reserve will be charged off in the same quarter the loss is probable. In some cases, when HTLF believes certain loans do not share the same risk characteristics with other loans in the pool, the standard allows for these loans to be individually assessed. All individually assessed loan calculations are completed at least semi-annually. Qualitative Factors HTLF's allowance methodology also has a qualitative component, the purpose of which is to provide management with a means to take into consideration changes in current conditions that could potentially have an effect, up or down, on the level of recognized loan losses, that, for whatever reason, fail to show up in the quantitative analysis performed in determining its base loan loss rates. HTLF utilizes the following qualitative factors: • changes in lending policies and procedures • changes in the nature of loans • experience and ability of management • changes in the credit quality of the loan portfolio • risk in acquired portfolios • concentrations of credit The qualitative factors for changes in lending policies and procedures, management and acquired portfolios are weighted as one factor. The other qualitative factors noted above are equally weighted as individual factors. The qualitative adjustments are based on the comparison of the current condition to the average condition over the look back period. The adjustment amount can be either positive or negative depending on whether or not the current condition is better or worse than the historical average. HTLF incorporates the adjustments for changes in current conditions using an overlay approach. The adjustments are applied as a percentage adjustment in addition to the calculated historical loss rates of each pool. These adjustments reflect the extent to which HTLF expects current conditions to differ from the conditions that existed for the period over which historical information was evaluated. HTLF utilizes an anchoring approach to determine the minimum and maximum amount of qualitative allowance for credit losses, which is determined by comparing the highest and lowest historical rate to the current quantitative allowance rate to calculate the rate for the adjustment. Economic Forecasting The allowance for credit losses estimate incorporates a reasonable and supportable forecast of various macro-economic indices over the remaining life of HTLF’s assets. HTLF utilizes an overlay approach for its economic forecasting component, similar to the method utilized for the qualitative factors. The length of the reasonable and supportable forecast period is a judgmental determination based on the level to which the entity can support its forecast of economic conditions that drive its estimate of expected loss. HTLF compares forecasted macro-economic indices, such as unemployment and gross domestic product, to the economic conditions that existed over HTLF's look back period. HTLF uses Moody's baseline economic forecast scenario, which is updated quarterly in HTLF's methodology, and considers other Moody's forecast scenarios to support the economic forecast component of the allowance for credit losses. The economic forecast reverts to the historical mean immediately at the end of the reasonable and supportable forecast period. HTLF utilized a one-year reasonable and supportable forecast period for the calculation of the December 31, 2022, and December 31, 2021, allowance for credit losses. It is expected that actual economic conditions will, in many circumstances, turn out differently than forecasted because the ultimate outcomes during the forecast period may be affected by events that were unforeseen, such as economic disruption and fiscal or monetary policy actions, which are exacerbated by longer forecasting periods. This uncertainty would be relevant to the entity’s confidence level as to the outcomes being forecasted. That is, an entity is likely less confident in the ultimate outcome of events that will occur at the end of the forecast period as compared to the beginning. As a result, actual future economic conditions may not be an effective indicator of the quality of management’s forecasting process, including the length of the forecast period. Loans Held for Sale - Loans held for sale are stated at the lower of cost or fair value on an aggregate basis. Gains or losses on sales are recorded in noninterest income. Direct loan origination costs and fees are deferred at origination of the loan. These deferred costs and fees are recognized in noninterest income as part of the gain or loss on sales of loans upon sale of the loan. At December 31, 2022 and 2021, loans held for sale primarily consisted of 1-4 family residential mortgages. Other Real Estate - Other real estate represents property acquired through foreclosures and settlements of loans. Property acquired is recorded at the estimated fair value of the property less disposal costs. The excess of carrying value over fair value less disposal costs is charged against the allowance for credit losses. Subsequent write downs estimated on the basis of later valuations and gains or losses on sales are charged to gain (loss) on sales/valuation of assets, net. Expenses incurred in maintaining such properties are charged to other real estate and loan collection expenses.
Troubled Debt Restructured Loans	Troubled Debt Restructured Loans - Loans are considered troubled debt restructured loans ("TDR") if concessions have been granted to borrowers that are experiencing financial difficulty. The concessions granted generally involve the modification of terms of the loan, such as changes in payment schedule or interest rate, which generally would not otherwise be considered. TDRs can involve loans remaining on nonaccrual, moving to nonaccrual, or continuing on accrual status, depending on the individual facts and circumstances of the borrower. Nonaccrual TDRs are included and treated consistently with all other nonaccrual loans. Generally, TDRs remain on nonaccrual until the customer has attained a sustained period of repayment performance under the modified loan terms (generally a minimum of six months). However, performance prior to the restructuring, or significant events that coincide with the restructuring, are considered in assessing whether the borrower can meet the new terms and whether the loan should be returned to or maintained on accrual status. If the borrower’s ability to meet the revised payment schedule is not reasonably assured, the loan remains on nonaccrual status. During 2020, TDR treatments were updated due to COVID-19 and the Coronavirus Aid, Relief and Economic Security Act (the "CARES Act") regulation. Under the CARES Act, banking institutions were not required to classify modifications as TDRs if the following three conditions are met: 1) the deferral was related to COVID-19, 2) executed on a loan that was not more than 30 days past due as of December 31, 2019, and 3) executed between March 1, 2020 and the later of December 31, 2020 or the last day of the Declaration of National Emergency. HTLF adopted the CARES Act rule for TDR classification and enhanced its procedures for deferral monitoring. The National Emergency Declaration was in effect during 2021, and therefore, HTLF followed the CARES Act rule for TDR classification during the year ended December 31, 2021. The provisions of the CARES Act expired on January 1, 2022, and any new troubled debt restructured loan modifications are evaluated in accordance with generally accepted accounting principles.
Allowance for Credit Losses on Unfunded Loan Commitments	Allowance for Credit Losses on Unfunded Loan Commitments - HTLF estimates expected credit losses over the contractual term of the loan for the unfunded portion of the loan commitment that is not unconditionally cancellable by HTLF using the same collective allowance methodology for credit losses for loans described above. Management uses an estimated average utilization rate to determine the exposure at default. The allowance for unfunded commitments is recorded in the Accrued Expenses and Other Liabilities section of the consolidated balance sheets.
Mortgage Servicing and Transfers of Financial Assets, and Servicing Rights, Net	Mortgage Servicing and Transfers of Financial Assets - Servicing Rights, Net - Mortgage and commercial servicing rights associated with loans originated and sold, where servicing is retained, are initially capitalized at fair value and recorded on the consolidated statements of income as a component of gains on sale of loans held for sale. The values of these capitalized servicing rights are amortized as an offset to the loan servicing income earned in relation to the servicing revenue expected to be earned.
Premises, Furniture and Equipment, net and Premises, Furniture and Equipment Held for Sale	Premises, Furniture and Equipment, net - Premises, furniture and equipment are stated at cost less accumulated depreciation. The provision for depreciation of premises, furniture and equipment is determined by straight-line and accelerated methods over the estimated useful lives of 18 to 39 years for buildings, 15 years for land improvements and 3 to 7 years for furniture and equipment. Premises, Furniture and Equipment Held for Sale - Premises, furniture and equipment are stated at the estimated fair value less disposal costs. Subsequent write-downs and gains or losses on the sales are recorded to gain (loss) on sales/valuation of assets, net.
Goodwill and Core Deposit Intangibles and Customer Relationship Intangibles, Net	Goodwill - Goodwill represents the excess of the purchase price of acquired subsidiaries’ net assets over their fair value at the purchase date. HTLF assesses goodwill for impairment annually, and more frequently if events occur which may indicate possible impairment, and assesses goodwill at the reporting unit level, also giving consideration to overall enterprise value as part of that assessment. In evaluating goodwill for impairment, HTLF first assesses qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount. If HTLF concludes that it is more likely than not that the fair value of a reporting unit is more than its carrying value, then no further testing of goodwill assigned to the reporting unit is required. However, if HTLF concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then HTLF performs a quantitative goodwill impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment to recognize, if any. In addition, the income tax effects of tax deductible goodwill on the carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. A goodwill impairment charge is recognized for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized cannot exceed the total amount of goodwill allocated to that reporting unit. Core Deposit Intangibles and Customer Relationship Intangibles, Net - Core deposit intangibles are amortized over 8 to 18 years on an accelerated basis. Customer relationship intangibles were amortized over 22 years on an accelerated basis. Annually, HTLF reviews these intangible assets for events or circumstances that may indicate a change in the recoverability of the underlying basis.
Cash Surrender Value on Life Insurance	Cash Surrender Value on Life Insurance - HTLF and its subsidiaries have purchased life insurance policies on the lives of certain officers. The one-time premiums paid for the policies, which coincide with the initial cash surrender value, are recorded as an asset. Increases or decreases in the cash surrender value, other than proceeds from death benefits, are recorded as noninterest income in income on bank owned life insurance. Proceeds from death benefits first reduce the cash surrender value attributable to the individual policy and then any additional proceeds are recorded in other noninterest income.
Income Taxes	Income Taxes - HTLF and its subsidiaries file a consolidated federal income tax return and separate or combined income or franchise tax returns as required by the various states. HTLF recognizes certain income and expenses in different time periods for financial reporting and income tax purposes. The provision for deferred income taxes is based on an asset and liability approach and represents the change in deferred income tax accounts during the year, including the effect of enacted tax rate changes. A valuation allowance is provided to reduce deferred tax assets if their expected realization is deemed not to be more likely than not. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. HTLF recognizes interest and penalties related to income tax matters in income tax expense.
Derivative Financial Instruments and Mortgage Derivatives	Derivative Financial Instruments - HTLF uses derivative financial instruments as part of its interest rate risk management, which includes interest rate swaps, certain interest rate lock commitments and forward sales of securities related to mortgage banking activities. FASB ASC Topic 815 establishes accounting and reporting standards for derivative instruments, including certain derivative instruments embedded in other contracts, and for hedging activities. As required by ASC 815, HTLF records all derivatives on the consolidated balance sheets at fair value. The accounting for changes in the fair value of derivatives depends on the intended use of the derivative and the resulting designation. Derivatives used to hedge the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. To qualify for hedge accounting, HTLF must comply with the detailed rules and documentation requirements at the inception of the hedge, and hedge effectiveness is assessed at inception and periodically throughout the life of each hedging relationship. Hedge ineffectiveness, if any, is measured periodically throughout the life of the hedging relationship. HTLF has cash flow hedges at December 31, 2022. For derivatives designated as cash flow hedges, the effective portion of changes in the fair value of the derivative is initially reported in other comprehensive income (loss) and subsequently reclassified to interest income or expense when the hedged transaction affects earnings, while the ineffective portion of changes in the fair value of the derivative, if any, is recognized immediately in other noninterest income. HTLF assesses the effectiveness of each hedging relationship by comparing the cumulative changes in cash flows of the derivative hedging instrument with the cumulative changes in cash flows of the designated hedged item or transaction. No component of the change in the fair value of the hedging instrument is excluded from the assessment of hedge effectiveness. HTLF has fair value hedging relationships at December 31, 2022. HTLF uses hedge accounting in accordance with ASC 815, with the unrealized gains and losses, representing the change in fair value of the derivative and the change in fair value of the risk being hedged on the related loan, being recorded in the consolidated statements of income. The ineffective portions of the unrealized gains or losses, if any, are recorded in interest income and interest expense in the consolidated statements of income. HTLF uses statistical regression to assess hedge effectiveness, both at the inception of the hedge as well as on a continual basis. The regression analysis involves regressing the periodic change in fair value of the hedging instrument against the periodic changes in the fair value of the asset being hedged due to changes in the hedge risk. HTLF does not use derivatives for trading or speculative purposes. Derivatives not designated as hedges are not speculative and are used to manage HTLF’s exposure to interest rate movements and other identified risks, but do not meet the strict hedge accounting requirements of ASC 815. Mortgage Derivatives - HTLF uses interest rate lock commitments to originate residential mortgage loans held for sale and forward commitments to sell residential mortgage loans and mortgage backed securities. These commitments are considered derivative instruments. The fair value of these commitments is recorded on the consolidated balance sheets with the changes in fair value recorded in the consolidated statements of income as a component of gains on sale of loans held for sale. These derivative contracts are designated as free standing derivative contracts and are not designated against specific assets and liabilities on the consolidated balance sheets or forecasted transactions and therefore do not qualify for hedge accounting treatment.
Fair Value Measurements	Fair Value Measurements - Fair value represents the estimated price at which an orderly transaction to sell an asset or transfer a liability would take place between market participants at the measurement date under current market conditions (i.e., an exit price concept). Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using discounted cash flow or other valuation techniques. Inputs into the valuation methods are subjective in nature, involve uncertainties, and require judgment and therefore cannot be determined with precision. Accordingly, the derived fair value estimates presented herein are not necessarily indicative of the amounts HTLF could realize in a current market exchange. Assets and liabilities are categorized into three levels based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine the fair value. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy in which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. HTLF's assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Below is a brief description of each fair value level: Level 1 — Valuation is based upon quoted prices for identical instruments in active markets. Level 2 — Valuation is based upon quoted prices for similar instruments in active markets, or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. Level 3 — Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques.
Segment Reporting	Segment Reporting -
Treasury Stock	Treasury Stock - Treasury stock is accounted for by the cost method, whereby shares of common stock reacquired are recorded at their purchase price. When treasury stock is reissued, any difference between the sales proceeds, or fair value when issued for business combinations, and the cost is recognized as a charge or credit to capital surplus. HTLF had no treasury stock at December 31, 2022 and December 31, 2021.
Trust Department Assets	Trust Department Assets - Property held for customers in fiduciary or agency capacities is not included in the accompanying consolidated balance sheets because such items are not assets of the HTLF Banks.
Earnings Per Share	Earnings Per Share - Basic earnings per share is determined using net income available to common stockholders and weighted average common shares outstanding. Diluted earnings per share is computed by dividing net income available to common stockholders by the weighted average common shares and assumed incremental common shares issued.
Subsequent Events	Subsequent Events - HTLF has evaluated subsequent events that may require recognition or disclosure through the filing date of this Annual Report on Form 10-K with the SEC.
Effect of New Financial Accounting Standards	Effect of New Financial Accounting Standards ASU 2018-16 In October 2018, the FASB issued ASU 2018-16, " Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting." In the United States, eligible benchmark interest rates under Topic 815 are interest rates on direct Treasury obligations of the U.S. government, the London Interbank Offered Rate ("LIBOR") swap rate, and the Overnight Index Swap ("OIS") Rate based on the Fed Funds Effective Rate. When the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities , in August 2017, it introduced the Securities Industry and Financial Markets Association ("SIFMA") Municipal Swap Rate as the fourth permissible U.S. benchmark rate. ASU 2018-16 adds the OIS rate based on the Secured Overnight Financing Rate ("SOFR") as a U.S. benchmark interest rate to facilitate the LIBOR to SOFR transition and provide sufficient lead time for entities to prepare for changes to interest rate risk hedging strategies for both risk management and hedge accounting purposes. ASU 2018-16 became effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years and the financial statement impact immediately upon adoption was immaterial. The future financial statement impact will depend on any new contracts entered into using new benchmark rates, as well as any existing contracts that are migrated from LIBOR to new benchmark interest rates. HTLF has a formal working group responsible for the planning, assessment and execution of the transition from LIBOR to SOFR. HTLF ceased using LIBOR as a reference rate for new contracts effective December 31, 2021. Currently, HTLF has identified borrowings, adjustable-rate loans, and derivative instruments which reference LIBOR-based tenors maturing beyond the LIBOR replacement date. ASU 2020-04 In March 2020, the FASB issued ASU 2020-04, " Reference Rate Reform, " which provides optional expedients and exceptions for applying GAAP to loan and lease agreements, derivative contracts, and other transactions affected by the anticipated transition away from LIBOR toward new interest rate benchmarks. For loan and lease agreements that are modified because of reference rate reform and that meet certain scope guidance (i) modifications of loan agreements should be accounted for by prospectively adjusting the effective interest rate, and the modifications would be considered "minor" with the result that any existing unamortized origination fees/costs would carry forward and continue to be amortized and (ii) modifications of lease agreements should be accounted for as a continuation of the existing agreement, with no reassessments of the lease classification and the discount rate or remeasurements of lease payments that otherwise would be required for modifications not accounted for as separate contracts. ASU 2020-04 also provides numerous optional expedients for derivative accounting. ASU 2020-04 is effective March 12, 2020, through December 31, 2022. An entity may elect to apply ASU 2020-04 for contract modifications as of January 1, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. Once elected for a Topic or an Industry Subtopic within the ASC, ASU 2020-04 must be applied prospectively for all eligible contract modifications for that Topic or Industry Subtopic. ASU 2020-04 simplified any modifications executed between the selected start date and December 31, 2022 that were directly related to LIBOR transition by allowing prospective recognition of the continuation of the contract, rather than extinguishment of the old contract that would result in writing off unamortized fees/costs. ASU 2022-02 In March 2022, the FASB issued ASU 2022-02, " Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures."
Fair Value Hierarchy	Fair Value Hierarchy Under ASC 820, assets and liabilities are grouped at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 — Valuation is based upon quoted prices for identical instruments in active markets. Level 2 — Valuation is based upon quoted prices for similar instruments in active markets, or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. Level 3 — Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. The following is a description of valuation methodologies used for assets and liabilities recorded at fair value on a recurring or non-recurring basis. Assets Securities Available for Sale and Held to Maturity Securities available for sale are recorded at fair value on a recurring basis. Securities held to maturity are generally recorded at cost. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security's credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, as well as U.S. Treasury securities. Level 2 securities include U.S. government and agency securities, mortgage and asset-backed securities and private collateralized mortgage obligations, municipal bonds, equity securities and corporate debt securities. On a quarterly basis, a secondary independent pricing service is used for the securities portfolio to validate the pricing from HTLF's primary pricing service. Equity Securities with a Readily Determinable Fair Value Equity securities with a readily determinable fair value generally include Community Reinvestment Act mutual funds and are classified as Level 2 due to the infrequent trading of these securities. The fair value is based on the price per share. Loans Held for Sale Loans held for sale are carried at the lower of cost or fair value on an aggregate basis. The fair value of loans held for sale is based on what secondary markets are currently offering for portfolios with similar characteristics. As such, HTLF classifies loans held for sale subjected to nonrecurring fair value adjustments as Level 2. Loans Held to Maturity HTLF does not record loans held to maturity at fair value on a recurring basis. However, from time to time, certain loans are considered collateral dependent and an allowance for credit losses is established. The fair value of individually assessed loans is measured using the fair value of the collateral. In accordance with ASC 820, individually assessed loans measured at fair value are classified as nonrecurring Level 3 in the fair value hierarchy. Premises, Furniture and Equipment Held for Sale HTLF values premises, furniture and equipment held for sale based on third-party appraisals less estimated disposal costs. HTLF considers third party appraisals, as well as independent fair value assessments from Realtors or persons involved in selling bank premises, furniture and equipment, in determining the fair value of particular properties. Accordingly, the valuation of premises, furniture and equipment held for sale is subject to significant external and internal judgment. HTLF periodically reviews premises, furniture and equipment held for sale to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. Premises, furniture and equipment held for sale are classified as nonrecurring Level 3 in the fair value hierarchy. Mortgage Servicing Rights Mortgage servicing rights assets represent the value associated with servicing residential real estate loans that have been sold to outside investors with servicing retained. The fair value for servicing assets is determined through discounted cash flow analysis and utilizes discount rates, prepayment speeds and delinquency rate assumptions as inputs. All these assumptions require a significant degree of management estimation and judgment. Mortgage servicing rights are subject to impairment testing. The carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. For purposes of measuring impairment, the rights are stratified into certain risk characteristics including note type and note term. If the valuation model reflects a value less than the carrying value, mortgage servicing rights are adjusted to fair value through a valuation allowance. HTLF classifies mortgage servicing rights as nonrecurring with Level 3 measurement inputs. Commercial Servicing Rights Commercial servicing rights assets represent the value associated with servicing commercial loans guaranteed by the Small Business Administration and United States Department of Agriculture that have been sold with servicing retained by HTLF. HTLF uses the amortization method (i.e., the lower of amortized cost or estimated fair value measured on a nonrecurring basis), not fair value measurement accounting, to determine the carrying value of its commercial servicing rights. The fair value for servicing assets is determined through market prices for comparable servicing contracts, when available, or through a valuation model that calculates the present value of estimated future net servicing income. Inputs utilized include discount rates, prepayment speeds and delinquency rate assumptions as inputs. All these assumptions require a significant degree of management estimation and judgment. Commercial servicing rights are subject to impairment testing, and the carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. If the valuation model reflects a fair value less than the carrying value, commercial servicing rights are adjusted to fair value through a valuation allowance. HTLF classifies commercial servicing rights as nonrecurring with Level 3 measurement inputs. Derivative Financial Instruments HTLF's current interest rate risk strategy includes cash flow hedges and interest rate swaps. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. To comply with the provisions of ASC 820, HTLF incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, HTLF has considered the impact of netting any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees. Although HTLF has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of December 31, 2022, and December 31, 2021, HTLF has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, HTLF has determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. Interest Rate Lock Commitments HTLF uses an internal valuation model that relies on internally developed inputs to estimate the fair value of its interest rate lock commitments which is based on unobservable inputs that reflect management's assumptions and specific information about each borrower. Interest rate lock commitments are classified in Level 3 of the fair value hierarchy. Forward Commitments The fair value of forward commitments is estimated using an internal valuation model, which includes current trade pricing for similar financial instruments in active markets that HTLF has the ability to access and are classified in Level 2 of the fair value hierarchy. Other Real Estate Owned Other real estate owned ("OREO") represents property acquired through foreclosures and settlements of loans. Property acquired is carried at the fair value of the property at the time of acquisition (representing the property's cost basis), plus any acquisition costs, or the estimated fair value of the property, less disposal costs. HTLF considers third party appraisals, as well as independent fair value assessments from realtors or persons involved in selling OREO, in determining the fair value of particular properties. Accordingly, the valuation of OREO is subject to significant external and internal judgment. HTLF periodically reviews OREO to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. OREO is classified as nonrecurring Level 3 of the fair value hierarchy.
Revenue	ASC 606, Revenue from Contracts with Customers, requires revenue to be recognized at an amount that reflects the consideration to which HTLF expects to be entitled in exchange for transferring goods or services to a customer. ASC 606 applies to all contracts with customers to provide goods or services in the ordinary course of business, except for contracts that are specifically excluded from its scope. The majority of HTLF's revenue streams including interest income, loan servicing income, net securities gain and losses, net unrealized gains and losses on equity securities, net gains on sale of loans held for sale, valuation adjustment on servicing rights, income from bank owned life insurance and other noninterest income are outside the scope of ASC 606. Revenue streams including service charges and fees, interchange fees on credit and debit cards, trust fees and brokerage and insurance commissions are within the scope of ASC 606. Service Charges and Fees Service charges and fees consist of revenue generated from deposit account related service charges and fees, overdraft fees, customer service fees and other service charges, credit card fee income, debit card income and other service charges and fees. Service charges on deposit accounts consist of account analysis fees (i.e., net fees earned on analyzed business and public checking accounts), monthly service fees, check orders and other deposit account related fees. HTLF's performance obligation for account analysis fees and monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Check orders and other deposit account related fees, including overdraft fees, are largely transaction based, and therefore, the performance obligation is satisfied, and related revenue recognized, at a point in time. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. Customer service fees and other service charges include revenue from processing wire transfers, bill pay service, cashier’s checks, and other services. HTLF's performance obligation for fees, exchange, and other service charges are largely satisfied, and related revenue recognized, when the services are rendered or upon completion. Payment is typically received immediately or in the following month. Credit card fee income and debit card income are comprised of interchange fees, ATM fees, and merchant services income. Credit card fee income and debit card income are earned whenever the Banks' debit and credit cards are processed through card payment networks such as Visa. ATM fees are primarily generated when a Bank cardholder uses an ATM that is not owned by one of HTLF's Banks or a non-bank cardholder uses HTLF-owned ATM. Merchant services income mainly represents fees charged to merchants to process their debit and credit card transactions, in addition to account management fees. Trust Fees Trust fees are primarily comprised of fees earned from the management and administration of trusts and other customer assets. HTLF's performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the average daily market value or month-end market value of the assets under management and the applicable fee rate. Payment is generally received a few days before or after month end through a direct charge to customers’ accounts. HTLF does not earn performance-based incentives. Optional services such as real estate sales and tax return preparation services are also available to existing trust and asset management customers. HTLF's performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e., as incurred). Payment is received shortly after services are rendered. Brokerage and Insurance Commissions Brokerage commission primarily consist of commissions related to broker-dealer contracts. The contracts are between the customer and the broker-dealer, and HTLF satisfies its performance obligation and earns commission when the transactions are completed. The recognition of revenue is based on a defined fee schedule and does not require significant judgment. Payment is received shortly after services are rendered. Insurance commissions are related to commissions received directly from the insurance carrier. HTLF acts as an insurance agent between the customer and the insurance carrier. HTLF's performance obligations and associated fee and commission income are defined with each insurance product with the insurance company. When insurance payments are received from customers, a portion of the payment is recognized as commission revenue.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Amounts used in the determination of basic and diluted earnings per share for the years ended December 31, 2022, 2021 and 2020, are shown in the table below, dollars and number of shares in thousands, except per share data: 2022 2021 2020 Net income attributable to HTLF $ 212,180 $ 219,923 $ 137,938 Preferred dividends (8,050) (8,050) (4,451) Net income available to common stockholders $ 204,130 $ 211,873 $ 133,487 Weighted average common shares outstanding for basic earnings per share 42,496 42,260 37,269 Assumed incremental common shares issued upon vesting of restricted stock units 135 151 88 Weighted average common shares for diluted earnings per share 42,631 42,411 37,357 Earnings per common share — basic $ 4.80 $ 5.01 $ 3.58 Earnings per common share — diluted $ 4.79 $ 5.00 $ 3.57 Number of antidilutive stock units excluded from diluted earnings per share computation 5 1 — Number of antidilutive stock options excluded from diluted earnings per share computation 5 — —

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost, Gross Unrealized Gains and Losses and Estimated Fair Value of Investment Securities	The amortized cost, gross unrealized gains and losses and estimated fair values of debt securities available for sale and equity securities with a readily determinable fair value as of December 31, 2022, and December 31, 2021, are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2022 U.S. treasuries $ 32,369 $ 8 $ (678) $ 31,699 U.S. agencies 49,437 — (6,302) 43,135 Obligations of states and political subdivisions 1,049,578 14 (170,155) 879,437 Mortgage-backed securities - agency 2,042,092 56 (270,043) 1,772,105 Mortgage-backed securities - non-agency 2,327,308 1,417 (146,849) 2,181,876 Commercial mortgage-backed securities - agency 100,518 — (15,395) 85,123 Commercial mortgage-backed securities - non-agency 679,511 — (20,052) 659,459 Asset-backed securities 428,397 — (12,343) 416,054 Corporate bonds 59,205 — (1,263) 57,942 Total debt securities 6,768,415 1,495 (643,080) 6,126,830 Equity securities with a readily determinable fair value 20,314 — — 20,314 Total $ 6,788,729 $ 1,495 $ (643,080) $ 6,147,144 December 31, 2021 U.S. treasuries $ 997 $ 11 $ — $ 1,008 U.S. agencies 193,932 264 (812) 193,384 Obligations of states and political subdivisions 2,045,386 56,263 (16,616) 2,085,033 Mortgage-backed securities - agency 2,388,601 11,870 (51,182) 2,349,289 Mortgage-backed securities - non-agency 1,749,838 4,570 (11,029) 1,743,379 Commercial mortgage-backed securities - agency 125,397 1,429 (2,914) 123,912 Commercial mortgage-backed securities - non-agency 600,253 998 (363) 600,888 Asset-backed securities 408,167 2,803 (1,317) 409,653 Corporate bonds 2,979 61 — 3,040 Total debt securities 7,515,550 78,269 (84,233) 7,509,586 Equity securities 20,788 — — 20,788 Total $ 7,536,338 $ 78,269 $ (84,233) $ 7,530,374 The amortized cost and estimated fair value of investment securities carried at fair value at December 31, 2022, by contractual maturity are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. December 31, 2022 Amortized Cost Estimated Fair Value Due in 1 year or less $ 490 $ 488 Due in 1 to 5 years 87,069 85,861 Due in 5 to 10 years 53,649 45,795 Due after 10 years 1,049,381 880,069 Total debt securities 1,190,589 1,012,213 Mortgage and asset-backed securities 5,577,826 5,114,617 Equity securities with a readily determinable fair value 20,314 20,314 Total investment securities $ 6,788,729 $ 6,147,144
Schedule of Securities Held to Maturity	The amortized cost, gross unrealized gains and losses and estimated fair values of held to maturity securities as of December 31, 2022, and December 31, 2021, are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Allowance for Credit Losses December 31, 2022 Obligations of states and political subdivisions $ 829,403 $ 3,096 $ (55,942) $ 776,557 $ — Total $ 829,403 $ 3,096 $ (55,942) $ 776,557 $ — December 31, 2021 Obligations of states and political subdivisions $ 84,709 $ 9,430 $ — $ 94,139 $ — Total $ 84,709 $ 9,430 $ — $ 94,139 $ — The amortized cost and estimated fair value of debt securities held to maturity at December 31, 2022, by contractual maturity are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. December 31, 2022 Amortized Cost Estimated Fair Value Due in 1 year or less $ 1,233 $ 1,236 Due in 1 to 5 years 70,253 69,799 Due in 5 to 10 years 129,072 126,177 Due after 10 years 628,845 579,345 Total investment securities $ 829,403 $ 776,557 Securities held to maturity Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count December 31, 2022 Obligations of states and political subdivisions $ 697,424 $ (55,942) 155 $ — $ — — $ 697,424 $ (55,942) 155 Total temporarily impaired securities $ 697,424 $ (55,942) 155 $ — $ — $ 697,424 $ (55,942) 155
Schedule of Realized Gross Gains and Losses on Sales of Securities Available for Sale	Gross gains and losses realized related to sales of securities carried at fair value for the years ended December 31, 2022, 2021 and 2020 are summarized as follows, in thousands: For the Years Ended December 31, 2022 2021 2020 Proceeds from sales $ 1,048,525 $ 1,475,598 $ 1,097,378 Gross security gains 7,299 11,892 13,208 Gross security losses 9,191 5,982 5,616
Schedule of Available for Sale Securities	The following tables summarize, in thousands, the amount of unrealized losses, defined as the amount by which cost or amortized cost exceeds fair value, and the related fair value of investments with unrealized losses in HTLF's securities portfolio as of December 31, 2022, and December 31, 2021. The investments were segregated into two categories: those that have been in a continuous unrealized loss position for less than 12 months and those that have been in a continuous unrealized loss position for 12 or more months. The reference point for determining how long an investment was in an unrealized loss position w as December 31, 2022, and December 31, 2021, respectively. For securities transferred to held to maturity during the third quarter of 2022, the reference point was the date of transfer. Debt securities available for sale Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count December 31, 2022 U.S. treasuries $ 28,699 $ (678) 4 $ — $ — — $ 28,699 $ (678) 4 U.S. agencies $ 16,487 $ (222) 5 $ 26,648 $ (6,080) 2 $ 43,135 $ (6,302) 7 Obligations of states and political subdivisions 288,457 (28,378) 69 589,641 (141,777) 113 878,098 (170,155) 182 Mortgage-backed securities - agency 241,288 (21,420) 99 1,528,951 (248,623) 126 1,770,239 (270,043) 225 Mortgage-backed securities - non-agency 950,054 (70,213) 25 693,531 (76,636) 25 1,643,585 (146,849) 50 Commercial mortgage-backed securities - agency 27,732 (2,291) 12 57,392 (13,104) 7 85,124 (15,395) 19 Commercial mortgage-backed securities - non-agency 530,541 (16,830) 15 84,619 (3,222) 4 615,160 (20,052) 19 Asset-backed securities 118,613 (6,107) 7 56,621 (6,236) 6 175,234 (12,343) 13 Corporate bonds 57,544 (1,257) 7 398 (6) 1 57,942 (1,263) 8 Total temporarily impaired securities $ 2,259,415 $ (147,396) 243 $ 3,037,801 $ (495,684) 284 $ 5,297,216 $ (643,080) 527 December 31, 2021 U.S. agencies $ 100,839 $ (812) 2 $ — $ — — $ 100,839 $ (812) 2 Obligations of states and political subdivisions 596,866 (10,115) 113 236,329 (6,501) 49 833,195 (16,616) 162 Mortgage-backed securities - agency 1,383,808 (33,291) 83 474,724 (17,891) 19 1,858,532 (51,182) 102 Mortgage-backed securities - non-agency 929,515 (10,870) 27 23,821 (159) 5 953,336 (11,029) 32 Commercial mortgage-backed securities - agency 26,999 (689) 8 53,025 (2,225) 5 80,024 (2,914) 13 Commercial mortgage-backed securities - non-agency 74,450 (145) 3 14,124 (218) 2 88,574 (363) 5 Asset-backed securities 113,945 (1,201) 6 13,799 (116) 6 127,744 (1,317) 12 Total temporarily impaired securities $ 3,226,422 $ (57,123) 242 $ 815,822 $ (27,110) 86 $ 4,042,244 $ (84,233) 328
Schedule of Financing Receivable Credit Quality Indicators	The following table summarizes, in thousands, the carrying amount of HTLF's held to maturity debt securities by investment rating as of December 31, 2022 and December 31, 2021, which are updated quarterly and used to monitor the credit quality of the securities: December 31, 2022 December 31, 2021 Rating AAA $ 79,598 $ 3,265 AA, AA+, AA- 588,354 61,471 A+, A, A- 136,624 15,034 BBB 20,623 4,939 Not Rated 4,204 — Total $ 829,403 $ 84,709 The following tables show the risk category of loans by loan category and year of origination as of December 31, 2022 and December 31, 2021, in thousands: As of December 31, 2022 Amortized Cost Basis of Term Loans by Year of Origination 2022 2021 2020 2019 2018 2017 and Prior Revolving Total Commercial and industrial Pass $ 967,103 $ 442,001 $ 260,021 $ 101,998 $ 57,776 $ 421,312 $ 1,064,333 $ 3,314,544 Watch 12,638 1,370 685 5,487 2,882 3,315 21,984 48,361 Substandard 6,691 14,366 9,369 22,171 5,546 6,758 36,608 101,509 Commercial and industrial total $ 986,432 $ 457,737 $ 270,075 $ 129,656 $ 66,204 $ 431,385 $ 1,122,925 $ 3,464,414 PPP Pass $ — $ 7,807 $ 526 $ — $ — $ — $ — $ 8,333 Watch — 7 — — — — — 7 Substandard — 2,685 — — — — — 2,685 PPP total $ — $ 10,499 $ 526 $ — $ — $ — $ — $ 11,025 Owner occupied commercial real estate Pass $ 511,547 $ 781,946 $ 255,476 $ 266,228 $ 103,943 $ 179,503 $ 34,117 $ 2,132,760 Watch 22,079 3,410 12,346 8,520 3,645 11,899 — 61,899 Substandard 2,971 23,802 26,490 6,358 2,574 7,353 1,100 70,648 Owner occupied commercial real estate total $ 536,597 $ 809,158 $ 294,312 $ 281,106 $ 110,162 $ 198,755 $ 35,217 $ 2,265,307 Non-owner occupied commercial real estate Pass $ 756,059 $ 515,075 $ 227,383 $ 261,964 $ 127,400 $ 210,289 $ 70,398 $ 2,168,568 Watch 8,131 792 2,849 38,218 38,510 16,180 547 105,227 Substandard 202 6,784 1,838 16,019 22,332 9,970 — 57,145 Non-owner occupied commercial real estate total $ 764,392 $ 522,651 $ 232,070 $ 316,201 $ 188,242 $ 236,439 $ 70,945 $ 2,330,940 Real estate construction Pass $ 597,370 $ 328,391 $ 88,660 $ 21,221 $ 2,568 $ 6,274 $ 8,252 $ 1,052,736 Watch 665 16,218 1,257 — — 122 — 18,262 Substandard 2,587 356 173 446 1,478 44 — 5,084 Real estate construction total $ 600,622 $ 344,965 $ 90,090 $ 21,667 $ 4,046 $ 6,440 $ 8,252 $ 1,076,082 As of December 31, 2022 Amortized Cost Basis of Term Loans by Year of Origination 2022 2021 2020 2019 2018 2017 and Prior Revolving Total Agricultural and agricultural real estate Pass $ 324,791 $ 140,252 $ 79,307 $ 34,447 $ 22,600 $ 38,672 $ 239,686 $ 879,755 Watch 3,795 515 3,865 641 444 672 902 10,834 Substandard 8,674 3,224 204 1,859 12,323 2,682 955 29,921 Agricultural and agricultural real estate total $ 337,260 $ 143,991 $ 83,376 $ 36,947 $ 35,367 $ 42,026 $ 241,543 $ 920,510 Residential real estate Pass $ 189,133 $ 268,561 $ 64,627 $ 39,468 $ 34,863 $ 217,489 $ 23,331 $ 837,472 Watch 706 1,095 88 957 2,296 2,237 399 7,778 Substandard 28 1,273 1,024 99 792 4,895 — 8,111 Residential real estate total $ 189,867 $ 270,929 $ 65,739 $ 40,524 $ 37,951 $ 224,621 $ 23,730 $ 853,361 Consumer Pass $ 80,592 $ 47,787 $ 11,722 $ 6,022 $ 4,840 $ 24,655 $ 325,247 $ 500,865 Watch 20 191 35 119 74 1,584 953 2,976 Substandard 188 331 242 303 75 1,539 194 2,872 Consumer total $ 80,800 $ 48,309 $ 11,999 $ 6,444 $ 4,989 $ 27,778 $ 326,394 $ 506,713 Total pass $ 3,426,595 $ 2,531,820 $ 987,722 $ 731,348 $ 353,990 $ 1,098,194 $ 1,765,364 $ 10,895,033 Total watch 48,034 23,598 21,125 53,942 47,851 36,009 24,785 255,344 Total substandard 21,341 52,821 39,340 47,255 45,120 33,241 38,857 277,975 Total loans $ 3,495,970 $ 2,608,239 $ 1,048,187 $ 832,545 $ 446,961 $ 1,167,444 $ 1,829,006 $ 11,428,352 As of December 31, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Commercial and industrial Pass $ 604,659 $ 359,533 $ 203,960 $ 89,694 $ 171,709 $ 330,094 $ 708,525 $ 2,468,174 Watch 10,633 12,790 12,550 8,210 3,611 14,976 24,626 87,396 Substandard 19,888 6,391 13,050 8,535 6,619 12,052 22,980 89,515 Commercial and industrial total $ 635,180 $ 378,714 $ 229,560 $ 106,439 $ 181,939 $ 357,122 $ 756,131 $ 2,645,085 PPP Pass $ 146,370 $ 25,707 $ — $ — $ — $ — $ — $ 172,077 Watch 10,726 127 — — — — — 10,853 Substandard 16,932 21 — — — — — 16,953 PPP total $ 174,028 $ 25,855 $ — $ — $ — $ — $ — $ 199,883 Owner occupied commercial real estate Pass $ 940,043 $ 328,052 $ 315,497 $ 180,936 $ 115,142 $ 189,647 $ 34,233 $ 2,103,550 Watch 4,676 13,956 7,759 10,501 15,032 6,830 35 58,789 Substandard 11,958 20,769 13,734 2,809 13,912 13,063 1,750 77,995 Owner occupied commercial real estate total $ 956,677 $ 362,777 $ 336,990 $ 194,246 $ 144,086 $ 209,540 $ 36,018 $ 2,240,334 Non-owner occupied commercial real estate Pass $ 609,968 $ 263,093 $ 315,815 $ 236,823 $ 152,059 $ 166,792 $ 28,728 $ 1,773,278 Watch 4,754 9,109 35,496 29,227 4,865 35,901 — 119,352 Substandard 15,722 10,612 21,798 3,599 14,023 51,766 441 117,961 Non-owner occupied commercial real estate total $ 630,444 $ 282,814 $ 373,109 $ 269,649 $ 170,947 $ 254,459 $ 29,169 $ 2,010,591 As of December 31, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Real estate construction Pass $ 381,283 $ 206,879 $ 169,606 $ 14,197 $ 7,163 $ 7,823 $ 14,507 $ 801,458 Watch 2,704 858 2,145 44,846 — — 14 50,567 Substandard — 50 46 3,944 — 54 — 4,094 Real estate construction total $ 383,987 $ 207,787 $ 171,797 $ 62,987 $ 7,163 $ 7,877 $ 14,521 $ 856,119 Agricultural and agricultural real estate Pass $ 217,179 $ 102,030 $ 47,927 $ 32,913 $ 22,029 $ 35,548 $ 220,065 $ 677,691 Watch 4,018 10,390 4,688 2,270 33 2,038 2,948 26,385 Substandard 9,250 1,095 4,910 15,825 3,212 8,859 6,526 49,677 Agricultural and agricultural real estate total $ 230,447 $ 113,515 $ 57,525 $ 51,008 $ 25,274 $ 46,445 $ 229,539 $ 753,753 Residential real estate Pass $ 311,292 $ 86,355 $ 50,762 $ 53,773 $ 43,619 $ 230,566 $ 29,017 $ 805,384 Watch 3,928 1,499 750 1,452 734 1,977 1,000 11,340 Substandard 2,528 444 410 2,317 1,139 5,721 — 12,559 Residential real estate total $ 317,748 $ 88,298 $ 51,922 $ 57,542 $ 45,492 $ 238,264 $ 30,017 $ 829,283 Consumer Pass $ 69,172 $ 20,258 $ 13,051 $ 9,001 $ 10,986 $ 18,202 $ 271,034 $ 411,704 Watch 555 309 392 373 113 591 2,210 4,543 Substandard 267 204 218 236 363 1,611 378 3,277 Consumer total $ 69,994 $ 20,771 $ 13,661 $ 9,610 $ 11,462 $ 20,404 $ 273,622 $ 419,524 Total pass $ 3,279,966 $ 1,391,907 $ 1,116,618 $ 617,337 $ 522,707 $ 978,672 $ 1,306,109 $ 9,213,316 Total watch 41,994 49,038 63,780 96,879 24,388 62,313 30,833 369,225 Total substandard 76,545 39,586 54,166 37,265 39,268 93,126 32,075 372,031 Total loans $ 3,398,505 $ 1,480,531 $ 1,234,564 $ 751,481 $ 586,363 $ 1,134,111 $ 1,369,017 $ 9,954,572

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of Loans and Leases	Loans as of December 31, 2022, and December 31, 2021, were as follows, in thousands: December 31, 2022 December 31, 2021 Loans receivable held to maturity: Commercial and industrial $ 3,464,414 $ 2,645,085 Paycheck Protection Program ("PPP") 11,025 199,883 Owner occupied commercial real estate 2,265,307 2,240,334 Non-owner occupied commercial real estate 2,330,940 2,010,591 Real estate construction 1,076,082 856,119 Agricultural and agricultural real estate 920,510 753,753 Residential real estate 853,361 829,283 Consumer 506,713 419,524 Total loans receivable held to maturity 11,428,352 9,954,572 Allowance for credit losses (109,483) (110,088) Loans receivable, net $ 11,318,869 $ 9,844,484 Allowance For Credit Losses Gross Loans Receivable Held to Maturity Individually Evaluated for Credit Losses Collectively Evaluated for Credit Losses Total Loans Individually Evaluated for Credit Losses Loans Collectively Evaluated for Credit Losses Total December 31, 2022 Commercial and industrial $ 6,670 $ 22,401 $ 29,071 $ 18,712 $ 3,445,702 $ 3,464,414 PPP — — — — 11,025 11,025 Owner occupied commercial real estate 376 13,572 13,948 7,932 2,257,375 2,265,307 Non-owner occupied commercial real estate — 16,539 16,539 11,371 2,319,569 2,330,940 Real estate construction — 29,998 29,998 1,518 1,074,564 1,076,082 Agricultural and agricultural real estate 63 2,571 2,634 3,851 916,659 920,510 Residential real estate — 7,711 7,711 1,607 851,754 853,361 Consumer — 9,582 9,582 — 506,713 506,713 Total $ 7,109 $ 102,374 $ 109,483 $ 44,991 $ 11,383,361 $ 11,428,352 Allowance For Credit Losses Gross Loans Receivable Held to Maturity Individually Evaluated for Credit Losses Collectively Evaluated for Credit Losses Total Loans Individually Evaluated for Credit Losses Loans Collectively Evaluated for Credit Losses Total December 31, 2021 Commercial and industrial $ 4,562 $ 23,176 $ 27,738 $ 13,551 $ 2,631,534 $ 2,645,085 PPP — — — — 199,883 199,883 Owner occupied commercial real estate 105 19,109 19,214 8,552 2,231,782 2,240,334 Non-owner occupied commercial real estate 610 17,298 17,908 12,557 1,998,034 2,010,591 Real estate construction — 22,538 22,538 — 856,119 856,119 Agricultural and agricultural real estate 2,369 2,844 5,213 13,773 739,980 753,753 Residential real estate — 8,427 8,427 855 828,428 829,283 Consumer — 9,050 9,050 — 419,524 419,524 Total $ 7,646 $ 102,442 $ 110,088 $ 49,288 $ 9,905,284 $ 9,954,572
Schedule of Troubled Debt Restructured Loans Modified	The following table provides information on troubled debt restructured loans that were modified during the years ended December 31, 2022, and December 31, 2021, in thousands. The provisions of the CARES Act, which modified troubled debt restructured loan classification, expired on January 1, 2022, and any new troubled debt restructured loan modifications are evaluated in accordance with generally accepted accounting principles. For the Years Ended December 31, 2022 December 31, 2021 Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Commercial and industrial — $ — $ — — $ — $ — PPP — — — — — — Owner occupied commercial real estate 1 5,058 5,058 — — — Non-owner occupied commercial real estate — — — 2 7,580 7,580 Real estate construction — — — — — — Agricultural and agricultural real estate 1 1,400 1,400 — — — Residential real estate — — — — — — Consumer — — — — — — Total 2 $ 6,458 $ 6,458 2 $ 7,580 $ 7,580
Schedule of Troubled Debt Restructured Loans with Payment Default
Schedule of Financing Receivable Credit Quality Indicators	The following table summarizes, in thousands, the carrying amount of HTLF's held to maturity debt securities by investment rating as of December 31, 2022 and December 31, 2021, which are updated quarterly and used to monitor the credit quality of the securities: December 31, 2022 December 31, 2021 Rating AAA $ 79,598 $ 3,265 AA, AA+, AA- 588,354 61,471 A+, A, A- 136,624 15,034 BBB 20,623 4,939 Not Rated 4,204 — Total $ 829,403 $ 84,709 The following tables show the risk category of loans by loan category and year of origination as of December 31, 2022 and December 31, 2021, in thousands: As of December 31, 2022 Amortized Cost Basis of Term Loans by Year of Origination 2022 2021 2020 2019 2018 2017 and Prior Revolving Total Commercial and industrial Pass $ 967,103 $ 442,001 $ 260,021 $ 101,998 $ 57,776 $ 421,312 $ 1,064,333 $ 3,314,544 Watch 12,638 1,370 685 5,487 2,882 3,315 21,984 48,361 Substandard 6,691 14,366 9,369 22,171 5,546 6,758 36,608 101,509 Commercial and industrial total $ 986,432 $ 457,737 $ 270,075 $ 129,656 $ 66,204 $ 431,385 $ 1,122,925 $ 3,464,414 PPP Pass $ — $ 7,807 $ 526 $ — $ — $ — $ — $ 8,333 Watch — 7 — — — — — 7 Substandard — 2,685 — — — — — 2,685 PPP total $ — $ 10,499 $ 526 $ — $ — $ — $ — $ 11,025 Owner occupied commercial real estate Pass $ 511,547 $ 781,946 $ 255,476 $ 266,228 $ 103,943 $ 179,503 $ 34,117 $ 2,132,760 Watch 22,079 3,410 12,346 8,520 3,645 11,899 — 61,899 Substandard 2,971 23,802 26,490 6,358 2,574 7,353 1,100 70,648 Owner occupied commercial real estate total $ 536,597 $ 809,158 $ 294,312 $ 281,106 $ 110,162 $ 198,755 $ 35,217 $ 2,265,307 Non-owner occupied commercial real estate Pass $ 756,059 $ 515,075 $ 227,383 $ 261,964 $ 127,400 $ 210,289 $ 70,398 $ 2,168,568 Watch 8,131 792 2,849 38,218 38,510 16,180 547 105,227 Substandard 202 6,784 1,838 16,019 22,332 9,970 — 57,145 Non-owner occupied commercial real estate total $ 764,392 $ 522,651 $ 232,070 $ 316,201 $ 188,242 $ 236,439 $ 70,945 $ 2,330,940 Real estate construction Pass $ 597,370 $ 328,391 $ 88,660 $ 21,221 $ 2,568 $ 6,274 $ 8,252 $ 1,052,736 Watch 665 16,218 1,257 — — 122 — 18,262 Substandard 2,587 356 173 446 1,478 44 — 5,084 Real estate construction total $ 600,622 $ 344,965 $ 90,090 $ 21,667 $ 4,046 $ 6,440 $ 8,252 $ 1,076,082 As of December 31, 2022 Amortized Cost Basis of Term Loans by Year of Origination 2022 2021 2020 2019 2018 2017 and Prior Revolving Total Agricultural and agricultural real estate Pass $ 324,791 $ 140,252 $ 79,307 $ 34,447 $ 22,600 $ 38,672 $ 239,686 $ 879,755 Watch 3,795 515 3,865 641 444 672 902 10,834 Substandard 8,674 3,224 204 1,859 12,323 2,682 955 29,921 Agricultural and agricultural real estate total $ 337,260 $ 143,991 $ 83,376 $ 36,947 $ 35,367 $ 42,026 $ 241,543 $ 920,510 Residential real estate Pass $ 189,133 $ 268,561 $ 64,627 $ 39,468 $ 34,863 $ 217,489 $ 23,331 $ 837,472 Watch 706 1,095 88 957 2,296 2,237 399 7,778 Substandard 28 1,273 1,024 99 792 4,895 — 8,111 Residential real estate total $ 189,867 $ 270,929 $ 65,739 $ 40,524 $ 37,951 $ 224,621 $ 23,730 $ 853,361 Consumer Pass $ 80,592 $ 47,787 $ 11,722 $ 6,022 $ 4,840 $ 24,655 $ 325,247 $ 500,865 Watch 20 191 35 119 74 1,584 953 2,976 Substandard 188 331 242 303 75 1,539 194 2,872 Consumer total $ 80,800 $ 48,309 $ 11,999 $ 6,444 $ 4,989 $ 27,778 $ 326,394 $ 506,713 Total pass $ 3,426,595 $ 2,531,820 $ 987,722 $ 731,348 $ 353,990 $ 1,098,194 $ 1,765,364 $ 10,895,033 Total watch 48,034 23,598 21,125 53,942 47,851 36,009 24,785 255,344 Total substandard 21,341 52,821 39,340 47,255 45,120 33,241 38,857 277,975 Total loans $ 3,495,970 $ 2,608,239 $ 1,048,187 $ 832,545 $ 446,961 $ 1,167,444 $ 1,829,006 $ 11,428,352 As of December 31, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Commercial and industrial Pass $ 604,659 $ 359,533 $ 203,960 $ 89,694 $ 171,709 $ 330,094 $ 708,525 $ 2,468,174 Watch 10,633 12,790 12,550 8,210 3,611 14,976 24,626 87,396 Substandard 19,888 6,391 13,050 8,535 6,619 12,052 22,980 89,515 Commercial and industrial total $ 635,180 $ 378,714 $ 229,560 $ 106,439 $ 181,939 $ 357,122 $ 756,131 $ 2,645,085 PPP Pass $ 146,370 $ 25,707 $ — $ — $ — $ — $ — $ 172,077 Watch 10,726 127 — — — — — 10,853 Substandard 16,932 21 — — — — — 16,953 PPP total $ 174,028 $ 25,855 $ — $ — $ — $ — $ — $ 199,883 Owner occupied commercial real estate Pass $ 940,043 $ 328,052 $ 315,497 $ 180,936 $ 115,142 $ 189,647 $ 34,233 $ 2,103,550 Watch 4,676 13,956 7,759 10,501 15,032 6,830 35 58,789 Substandard 11,958 20,769 13,734 2,809 13,912 13,063 1,750 77,995 Owner occupied commercial real estate total $ 956,677 $ 362,777 $ 336,990 $ 194,246 $ 144,086 $ 209,540 $ 36,018 $ 2,240,334 Non-owner occupied commercial real estate Pass $ 609,968 $ 263,093 $ 315,815 $ 236,823 $ 152,059 $ 166,792 $ 28,728 $ 1,773,278 Watch 4,754 9,109 35,496 29,227 4,865 35,901 — 119,352 Substandard 15,722 10,612 21,798 3,599 14,023 51,766 441 117,961 Non-owner occupied commercial real estate total $ 630,444 $ 282,814 $ 373,109 $ 269,649 $ 170,947 $ 254,459 $ 29,169 $ 2,010,591 As of December 31, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Real estate construction Pass $ 381,283 $ 206,879 $ 169,606 $ 14,197 $ 7,163 $ 7,823 $ 14,507 $ 801,458 Watch 2,704 858 2,145 44,846 — — 14 50,567 Substandard — 50 46 3,944 — 54 — 4,094 Real estate construction total $ 383,987 $ 207,787 $ 171,797 $ 62,987 $ 7,163 $ 7,877 $ 14,521 $ 856,119 Agricultural and agricultural real estate Pass $ 217,179 $ 102,030 $ 47,927 $ 32,913 $ 22,029 $ 35,548 $ 220,065 $ 677,691 Watch 4,018 10,390 4,688 2,270 33 2,038 2,948 26,385 Substandard 9,250 1,095 4,910 15,825 3,212 8,859 6,526 49,677 Agricultural and agricultural real estate total $ 230,447 $ 113,515 $ 57,525 $ 51,008 $ 25,274 $ 46,445 $ 229,539 $ 753,753 Residential real estate Pass $ 311,292 $ 86,355 $ 50,762 $ 53,773 $ 43,619 $ 230,566 $ 29,017 $ 805,384 Watch 3,928 1,499 750 1,452 734 1,977 1,000 11,340 Substandard 2,528 444 410 2,317 1,139 5,721 — 12,559 Residential real estate total $ 317,748 $ 88,298 $ 51,922 $ 57,542 $ 45,492 $ 238,264 $ 30,017 $ 829,283 Consumer Pass $ 69,172 $ 20,258 $ 13,051 $ 9,001 $ 10,986 $ 18,202 $ 271,034 $ 411,704 Watch 555 309 392 373 113 591 2,210 4,543 Substandard 267 204 218 236 363 1,611 378 3,277 Consumer total $ 69,994 $ 20,771 $ 13,661 $ 9,610 $ 11,462 $ 20,404 $ 273,622 $ 419,524 Total pass $ 3,279,966 $ 1,391,907 $ 1,116,618 $ 617,337 $ 522,707 $ 978,672 $ 1,306,109 $ 9,213,316 Total watch 41,994 49,038 63,780 96,879 24,388 62,313 30,833 369,225 Total substandard 76,545 39,586 54,166 37,265 39,268 93,126 32,075 372,031 Total loans $ 3,398,505 $ 1,480,531 $ 1,234,564 $ 751,481 $ 586,363 $ 1,134,111 $ 1,369,017 $ 9,954,572
Schedule of Accruing and Nonaccrual Loans and Leases Not Covered by Loss Share Agreements	The following table sets forth information regarding HTLF's accruing and nonaccrual loans at December 31, 2022, and December 31, 2021, in thousands: Accruing Loans 30-59 60-89 90 Days Total Current Nonaccrual Total Loans December 31, 2022 Commercial and industrial $ 1,099 $ 356 $ 131 $ 1,586 $ 3,440,062 $ 22,766 $ 3,464,414 PPP — — — — 11,006 19 11,025 Owner occupied commercial real estate 12 127 — 139 2,256,365 8,803 2,265,307 Non-owner occupied commercial real estate — — — — 2,319,282 11,658 2,330,940 Real estate construction 16 28 — 44 1,073,687 2,351 1,076,082 Agricultural and agricultural real estate 48 — 142 190 914,088 6,232 920,510 Residential real estate 1,206 152 — 1,358 846,739 5,264 853,361 Consumer 1,526 196 — 1,722 503,853 1,138 506,713 Total loans receivable held to maturity $ 3,907 $ 859 $ 273 $ 5,039 $ 11,365,082 $ 58,231 $ 11,428,352 Accruing Loans 30-59 60-89 90 Days Total Current Nonaccrual Total Loans December 31, 2021 Commercial and industrial $ 1,024 $ 183 $ 541 $ 1,748 $ 2,625,109 $ 18,228 $ 2,645,085 PPP — — — — 199,883 — 199,883 Owner occupied commercial real estate 130 — — 130 2,229,054 11,150 2,240,334 Non-owner occupied commercial real estate 3,929 — — 3,929 1,993,346 13,316 2,010,591 Real estate construction 238 50 — 288 855,463 368 856,119 Agricultural and agricultural real estate 687 — — 687 737,380 15,686 753,753 Residential real estate 767 46 9 822 819,294 9,167 829,283 Consumer 251 57 — 308 417,762 1,454 419,524 Total loans receivable held to maturity $ 7,026 $ 336 $ 550 $ 7,912 $ 9,877,291 $ 69,369 $ 9,954,572
Summary of Changes in Related Party Loans	Changes in such loans during the years ended December 31, 2022 and 2021, were as follows, in thousands. Due to changes in the organizational structure of the Banks' boards of directors related to charter consolidation, balances related to former directors and officers were removed and shown as "other" in the table below. 2022 2021 Balance at beginning of year $ 193,877 $ 215,449 Advances 1,382 69,204 Repayments — (90,776) Other (190,622) — Balance at end of year $ 4,637 $ 193,877

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Changes in Allowance for Credit Losses	Changes in the allowance for credit losses for loans for the years ended December 31, 2022, 2021, and 2020 were as follows, in thousands: 2022 2021 2020 Balance at beginning of year $ 110,088 $ 131,606 $ 70,395 Impact of the adoption of ASU 2016-13 on January 1, 2020 — — 12,071 Adjusted beginning balance 110,088 131,606 82,466 Allowance for purchased credit deteriorated loans — — 12,313 Provision (benefit) for credit losses 10,636 (17,706) 65,745 Recoveries on loans previously charged-off 7,055 4,931 3,804 Charge-offs on loans (18,296) (8,743) (32,722) Balance at end of year $ 109,483 $ 110,088 $ 131,606 Changes in the allowance for credit losses for loans by loan category for the years ended December 31, 2022, and December 31, 2021, were as follows, in thousands: Balance at 12/31/2021 Charge-offs Recoveries Provision (Benefit) Balance at 12/31/2022 Commercial and industrial $ 27,738 $ (6,964) $ 4,951 $ 3,346 $ 29,071 Owner occupied commercial real estate 19,214 (129) 112 (5,249) 13,948 Non-owner occupied commercial real estate 17,908 (193) 60 (1,236) 16,539 Real estate construction 22,538 (35) 13 7,482 29,998 Agricultural and agricultural real estate 5,213 (3,217) 653 (15) 2,634 Residential real estate 8,427 (307) — (409) 7,711 Consumer 9,050 (7,451) 1,266 6,717 9,582 Total $ 110,088 $ (18,296) $ 7,055 $ 10,636 $ 109,483 Balance at 12/31/2020 Charge-offs Recoveries Provision (Benefit) Balance at 12/31/2021 Commercial and industrial $ 38,818 $ (2,150) $ 3,058 $ (11,988) $ 27,738 Owner occupied commercial real estate 20,001 (296) 152 (643) 19,214 Non-owner occupied commercial real estate 20,873 (1,637) 33 (1,361) 17,908 Real estate construction 20,080 (10) 10 2,458 22,538 Agricultural and agricultural real estate 7,129 (1,902) 531 (545) 5,213 Residential real estate 11,935 (181) 13 (3,340) 8,427 Consumer 12,770 (2,567) 1,134 (2,287) 9,050 Total $ 131,606 $ (8,743) $ 4,931 $ (17,706) $ 110,088 Changes in the allowance for credit losses on unfunded commitments for the years ended December 31, 2022 and December 31, 2021, were as follows: For the Years Ended December 31, 2022 2021 Beginning balance $ 15,462 $ 15,280 Provision 4,734 182 Ending balance $ 20,196 $ 15,462

PREMISES, FURNITURE AND EQUIP_2

PREMISES, FURNITURE AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Premises, Furniture and Equipment	Premises, furniture and equipment, excluding those held for sale, as of December 31, 2022, and December 31, 2021, were as follows, in thousands: 2022 2021 Land and land improvements $ 56,599 $ 59,195 Buildings and building improvements 172,585 177,296 Furniture and equipment 66,685 73,091 Total 295,869 309,582 Less accumulated depreciation (105,390) (104,583) Premises, furniture and equipment, net $ 190,479 $ 204,999

GOODWILL, CORE DEPOSIT INTANG_2

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Gross Carrying Amount and Accumulated Amortization of Other Intangible Assets	The gross carrying amount of other intangible assets and the associated accumulated amortization at December 31, 2022, and December 31, 2021, are presented in the table below, in thousands: December 31, 2022 December 31, 2021 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 101,185 $ 76,031 $ 25,154 $ 101,185 $ 68,330 $ 32,855 Customer relationship intangible 1,177 1,177 — 1,177 1,044 133 Mortgage servicing rights 13,700 5,860 7,840 12,790 6,378 6,412 Commercial servicing rights 7,054 7,054 — 7,054 6,576 478 Total $ 123,116 $ 90,122 $ 32,994 $ 122,206 $ 82,328 $ 39,878
Schedule of Estimated Future Amortization Expense of Amortizable Intangible Assets	The following table shows the estimated future amortization expense for amortizable intangible assets, in thousands: Core Deposit Intangibles Mortgage Servicing Rights Total Year ending December 31, 2023 $ 6,739 $ 1,960 $ 8,699 2024 5,591 1,680 7,271 2025 4,700 1,400 6,100 2026 3,533 1,120 4,653 2027 2,601 840 3,441 Thereafter 1,990 840 2,830 Total $ 25,154 $ 7,840 $ 32,994
Summary of Changes in Servicing Rights	The following table summarizes, in thousands, the changes in capitalized mortgage servicing rights for the twelve months ended December 31, 2022, and December 31, 2021: 2022 2021 Balance at January 1, $ 6,412 $ 5,189 Originations 1,425 1,522 Amortization (1,139) (1,387) Writedown on mortgage servicing rights (516) — Valuation adjustment 1,658 1,088 Balance at December 31, $ 7,840 $ 6,412 Fair value of mortgage servicing rights $ 7,840 $ 6,412 The following table summarizes, in thousands, the changes in capitalized commercial servicing rights for the years ended December 31, 2022, and December 31, 2021: 2022 2021 Balance at January 1, $ 478 $ 863 Originations — — Amortization (478) (385) Balance at December 31, $ — $ 478 Fair value of commercial servicing rights $ — $ 782 Commercial servicing rights, net to servicing portfolio — % 1.05 %
Schedule of Servicing Asset at Fair Value and Amortized Cost	The following table summarizes, in thousands, the book value, the fair value of each tranche of the mortgage servicing rights and any recorded valuation allowance at December 31, 2022, and December 31, 2021: Book Value 15-Year Tranche Fair Value 15-Year Tranche Valuation Allowance 15-Year Tranche Book Value 30-Year Tranche Fair Value 30-Year Tranche Valuation Allowance 30-Year Tranche December 31, 2022 $ 1,388 $ 1,388 $ — $ 6,452 $ 6,452 $ — December 31, 2021 $ 1,607 $ 1,280 $ 327 $ 6,463 $ 5,132 $ 1,331 As of December 31, 2022 2021 Weighted average constant prepayment rate 7.90 % 13.40 % Weighted average discount rate 10.02 % 9.02 % Fair value of mortgage servicing rights $ 7,840 $ 6,412

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
Schedule of Maturities of Time Certificates of Deposit	At December 31, 2022, the scheduled maturities of time certificates of deposit were as follows, in thousands: 2023 $ 1,531,996 2024 227,991 2025 22,492 2026 15,590 2027 18,003 Thereafter 1,206 Total $ 1,817,278
Schedule of Interest Expense on Deposits	Interest expense on deposits for the years ended December 31, 2022, 2021, and 2020, was as follows, in thousands: 2022 2021 2020 Savings and money market accounts $ 46,623 $ 9,063 $ 16,560 Time certificates of deposit in denominations of $100,000 or more 2,217 3,463 8,244 Other time deposits 8,040 2,271 5,483 Interest expense on deposits $ 56,880 $ 14,797 $ 30,287

SHORT-TERM BORROWINGS (Tables)

SHORT-TERM BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Short-term Borrowings	Short-term borrowings, which HTLF defines as borrowings with an original maturity of one year or less, as of December 31, 2022, and 2021, were as follows, in thousands: 2022 2021 Retail repurchase agreements $ 95,303 $ 122,996 Advances from the FHLB 50,000 — Advances from the federal discount window 224,000 — Other short-term borrowings 6,814 8,601 Total $ 376,117 $ 131,597 Average and maximum balances and rates on aggregate short-term borrowings outstanding during the years ended December 31, 2022, December 31, 2021 and December 31, 2020, were as follows, in thousands: 2022 2021 2020 Maximum month-end balance $ 376,117 $ 299,457 $ 380,360 Average month-end balance 191,306 173,556 157,348 Weighted average interest rate for the year 1.61 % 0.26 % 0.39 % Weighted average interest rate at year-end 4.07 % 0.19 % 0.18 %

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Other Borrowings	Other borrowings, which HTLF defines as borrowings with an original maturity date of more than one year, outstanding at December 31, 2022 and 2021, are shown in the table below, net of unamortized discount and issuance costs, in thousands: 2022 2021 Advances from the FHLB; weighted avera ge interest rates were 3.03% at both December 31, 2022 and 2021, respectively $ 740 $ 898 Trust preferred securities 148,284 147,316 Contracts payable for purchase of real estate and other assets 82 1,593 Subordinated notes 222,647 222,265 Total $ 371,753 $ 372,072
Schedule of Trust Preferred Offerings Outstanding	A schedule of HTLF’s trust preferred offerings outstanding, as of December 31, 2022, were as follows, in thousands: Amount Issued Interest Rate Interest Rate as Maturity Date Callable Date Heartland Financial Statutory Trust IV $ 10,310 2.75% over LIBOR 7.49% 03/17/2034 03/17/2023 Heartland Financial Statutory Trust V 20,619 1.33% over LIBOR 5.41% 04/07/2036 04/07/2023 Heartland Financial Statutory Trust VI 20,619 1.48% over LIBOR 6.25% 09/15/2037 03/15/2023 Heartland Financial Statutory Trust VII 18,042 1.48% over LIBOR 6.24% 09/01/2037 03/01/2023 Morrill Statutory Trust I 9,370 3.25% over LIBOR 7.97% 12/26/2032 03/26/2023 Morrill Statutory Trust II 9,087 2.85% over LIBOR 7.59% 12/17/2033 03/17/2023 Sheboygan Statutory Trust I 6,790 2.95% over LIBOR 7.69% 09/17/2033 03/17/2023 CBNM Capital Trust I 4,558 3.25% over LIBOR 8.02% 12/15/2034 03/15/2023 Citywide Capital Trust III 6,605 2.80% over LIBOR 7.22% 12/19/2033 04/23/2023 Citywide Capital Trust IV 4,468 2.20% over LIBOR 6.89% 09/30/2034 05/23/2023 Citywide Capital Trust V 12,424 1.54% over LIBOR 6.31% 07/25/2036 03/15/2023 OCGI Statutory Trust III 3,020 3.65% over LIBOR 8.48% 09/30/2032 03/30/2023 OCGI Capital Trust IV 5,511 2.50% over LIBOR 7.27% 12/15/2034 03/15/2023 BVBC Capital Trust II 7,319 3.25% over LIBOR 7.69% 04/24/2033 04/24/2023 BVBC Capital Trust III 9,582 1.60% over LIBOR 6.35% 09/30/2035 03/30/2023 Total trust preferred offerings 148,324 Less: deferred issuance costs (40) $ 148,284
Schedule of Future Payments of Other Borrowings	Future payments, net of unamortized discount and issuance costs, at December 31, 2022, for other borrowings at their maturity date follow in the table below, in thousands. 2023 $ 82 2024 74,715 2025 — 2026 — 2027 196 Thereafter 296,760 Total $ 371,753

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Balance Sheet Category and Fair Values of Derivatives	At December 31, 2021, HTLF had no derivative instruments designated as cash flow hedges. Notional Amount Fair Value Balance Sheet Category December 31, 2022 Interest rate swap $ 500,000 $ 13 Other Assets The table below identifies the notional amount, fair value and balance sheet category of HTLF's fair value hedges at December 31, 2022, and December 31, 2021, in thousands: Notional Amount Fair Value Balance Sheet Category December 31, 2022 Fair value hedges $ 1,185 $ 54 Other Assets December 31, 2021 Fair value hedges $ 16,755 $ (1,208) Other Liabilities The table below identifies the gains and losses recognized on HTLF's fair value hedges for the years ended December 31, 2022, and December 31, 2021, in thousands: Year Ended December 31, 2022 2021 Gain (loss) recognized in interest income on fair value hedges $ 1,262 $ 1,272 Notional Amount Fair Value Balance Sheet Category December 31, 2022 Embedded derivatives $ 6,028 $ 135 Other Assets December 31, 2021 Embedded derivatives $ 7,496 $ (317) Other Liabilities The table below identifies the gains and losses recognized on HTLF's embedded derivatives for the years ended December 31, 2022 and December 31, 2021, in thousands: Year Ended December 31, 2022 2021 Gain (loss) recognized in other noninterest income on embedded derivatives $ 452 $ (997)
Gains and Losses Recognized on Derivative Instruments Designated as Cash Flow Hedges	The table below identifies the gains recognized on HTLF's derivative instrument designated as a cash flow hedge for the year ended December 31, 2022, in thousands: Recognized in OCI Reclassified from AOCI into Income Amount of Gain (Loss) Category Amount of Gain (Loss) December 31, 2022 Interest rate swap $ 13 Interest income $ 487
Balance Sheet Category and Fair Value of Derivative Instruments Designated as Cash Flow Hedges	The table below identifies the balance sheet category and fair values of HTLF's derivative instruments designated as loan swaps at December 31, 2022 and 2021, in thousands: Notional Amount Fair Value Balance Sheet Category Weighted Average Receive Rate Weighted Average Pay Rate December 31, 2022 Customer interest rate swaps $ 819,662 $ 46,091 Other Assets 4.23 % 6.76 % Customer interest rate swaps 819,662 (46,091) Other Liabilities 6.76 % 4.23 % December 31, 2021 Customer interest rate swaps $ 463,069 $ 23,574 Other Assets 4.44 % 2.35 % Customer interest rate swaps 463,069 (23,574) Other Liabilities 2.35 % 4.44 %
Balance Sheet Category and Fair Values of Derivative Instruments Not Designated as Hedging Instruments	The table below identifies the balance sheet category and fair values of HTLF's other free standing derivative instruments not designated as hedging instruments at December 31, 2022, and December 31, 2021, in thousands: Notional Amount Fair Value Balance Sheet Category December 31, 2022 Interest rate lock commitments (mortgage) $ 9,340 $ 174 Other Assets Forward commitments 6,400 47 Other Assets Forward commitments 5,750 (99) Other Liabilities Undesignated interest rate swaps 6,028 (135) Other Liabilities December 31, 2021 Interest rate lock commitments (mortgage) $ 37,046 $ 1,306 Other Assets Forward commitments 19,000 32 Other Assets Forward commitments 35,500 (95) Other Liabilities Undesignated interest rate swaps 7,496 317 Other Assets HTLF recognizes gains and losses on other free standing derivatives in two separate income statement categories. Interest rate lock commitments and forward commitments are recognized in net gains on sale of loans held for sale and undesignated interest rate swaps are recognized in other noninterest income. The table below identifies the gains and losses recognized in income on HTLF's other free standing derivative instruments not designated as hedging instruments for the years ended December 31, 2022, and December 31, 2021, in thousands: Year Ended December 31, 2022 2021 Interest rate lock commitments (mortgage) $ (1,828) $ (2,345) Forward commitments 15 32 Forward commitments (4) 602 Undesignated interest rate swaps (452) 997

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense	The components of the provision for income taxes for the years ended December 31, 2022, 2021, and 2020 were as follows, in thousands: 2022 2021 2020 Current: Federal $ 45,911 $ 32,440 $ 34,513 State 13,549 11,352 12,450 Total current expense $ 59,460 $ 43,792 $ 46,963 Deferred: Federal $ (3,637) $ 8,938 $ (8,498) State (250) 2,605 (2,412) Total deferred expense (benefit) (3,887) 11,543 (10,910) Total income tax expense $ 55,573 $ 55,335 $ 36,053
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities at December 31, 2022 and 2021, were as follows, in thousands: 2022 2021 Deferred tax assets: Tax effect of net unrealized loss on securities carried at fair value reflected in stockholders' equity $ 159,763 $ 1,715 Tax effect of net unrealized loss on derivatives reflected in stockholders’ equity 210 367 Tax effect of net unrealized loss on securities transferred from carried at fair value to held to maturity reflected in stockholders' equity 45,174 — Allowance for credit losses 28,732 28,149 Deferred compensation 12,861 11,299 Net operating loss carryforwards 21,844 18,874 Investments in partnerships 2,843 958 Deferred loan fees — 1,691 Other 5,476 5,673 Total deferred tax assets 276,903 68,726 Valuation allowance for deferred tax assets (19,001) (15,120) Total deferred tax assets after valuation allowance $ 257,902 $ 53,606 Deferred tax liabilities: Premises, furniture and equipment $ 9,227 $ 10,502 Purchase accounting 7,954 7,977 Deferred loan costs 6,078 5,164 Other 3,297 5,560 Total deferred tax liabilities 26,556 29,203 Net deferred tax assets $ 231,346 $ 24,403
Schedule of Effective Income Tax Rate Reconciliation	The actual income tax expense from continuing operations differs from the expected amounts for the years ended December 31, 2022, 2021, and 2020, (computed by applying the U.S. federal corporate tax rate of 21% for 2022, 2021, and 2020 income before income taxes) are as follows, in thousands: 2022 2021 2020 Computed "expected" tax on net income $ 56,228 $ 57,804 $ 36,538 Increase (decrease) resulting from: Nontaxable interest income (5,804) (5,504) (4,011) State income taxes, net of federal tax benefit 10,523 11,026 7,930 Tax credits (6,613) (7,613) (4,521) Valuation allowance 13 (440) (374) Excess tax expense/(benefit) on stock compensation (113) (270) 80 Other 1,339 332 411 Income taxes $ 55,573 $ 55,335 $ 36,053 Effective tax rates 20.8 % 20.1 % 20.7 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Status of RSUs	A summary of the status of RSUs as of December 31, 2022, 2021 and 2020, and changes during the years ended December 31, 2022, 2021, and 2020, follows: 2022 2021 2020 Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Outstanding at January 1 389,885 $ 44.19 348,275 $ 38.22 254,383 $ 46.76 Granted 242,718 48.38 216,560 51.44 232,586 32.06 Vested (159,880) 44.96 (149,350) 40.83 (119,916) 44.47 Forfeited (48,637) 45.49 (25,600) 40.96 (18,778) 46.10 Outstanding at December 31 424,086 $ 46.15 389,885 $ 44.19 348,275 $ 38.22
Schedule of Stock Options Activity	A summary of the status of the stock options as of December 31, 2022, 2021, and 2020, and changes during the years ended December 31, 2022, 2021, and 2020 follows: 2022 2021 2020 Shares Weighted Shares Weighted Shares Weighted Outstanding at January 1, — $ — — $ — — $ — Granted 64,518 48.79 — — — — Exercised — — — — — — Forfeited — — — — — — Outstanding at December 31 64,518 48.79 — — — — Options exercisable at December 31, — $ — — $ — — $ —

REGULATORY CAPITAL REQUIREMEN_2

REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON SUBSIDIARY DIVIDENDS (Tables)	12 Months Ended
	Dec. 31, 2022
Federal Home Loan Banks [Abstract]
Schedule of Actual Capital Amounts and Ratios	The HTLF Banks’ actual capital amounts and ratios are also presented in the tables below, in thousands: Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022 Total Capital (to Risk-Weighted Assets) Consolidated $ 2,204,829 14.76 % $ 1,194,970 8.00 % N/A HTLF Bank 824,069 11.72 562,497 8.00 $ 703,122 10.00 % Dubuque Bank and Trust Company 184,096 13.01 113,197 8.00 141,497 10.00 Wisconsin Bank & Trust 128,490 13.12 78,336 8.00 97,920 10.00 New Mexico Bank & Trust 238,190 13.23 144,059 8.00 180,073 10.00 Rocky Mountain Bank 69,792 12.84 43,489 8.00 54,361 10.00 Bank of Blue Valley 162,131 16.07 80,689 8.00 100,861 10.00 First Bank & Trust 288,518 13.51 170,835 8.00 213,543 10.00 Tier 1 Capital (to Risk-Weighted Assets) Consolidated $ 1,763,990 11.81 % $ 896,228 6.00 % N/A HTLF Bank 762,103 10.84 421,873 6.00 $ 562,497 8.00 % Dubuque Bank and Trust Company 174,684 12.35 84,898 6.00 113,197 8.00 Wisconsin Bank & Trust 119,231 12.18 58,752 6.00 78,336 8.00 New Mexico Bank & Trust 223,602 12.42 108,044 6.00 144,059 8.00 Rocky Mountain Bank 63,814 11.74 32,617 6.00 43,489 8.00 Bank of Blue Valley 155,002 15.37 60,516 6.00 80,689 8.00 First Bank & Trust 267,169 12.51 128,126 6.00 170,835 8.00 Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022 Common Equity Tier 1 (to Risk-Weighted Assets) Consolidated $ 1,653,285 11.07 % $ 672,171 4.50 % N/A HTLF Bank 762,103 10.84 316,405 4.50 $ 457,029 6.50 % Dubuque Bank and Trust Company 174,684 12.35 63,674 4.50 91,973 6.50 Wisconsin Bank & Trust 119,231 12.18 44,064 4.50 63,648 6.50 New Mexico Bank & Trust 223,602 12.42 81,033 4.50 117,048 6.50 Rocky Mountain Bank 63,814 11.74 24,463 4.50 35,335 6.50 Bank of Blue Valley 155,002 15.37 45,387 4.50 65,560 6.50 First Bank & Trust 267,169 12.51 96,094 4.50 138,803 6.50 Tier 1 Capital (to Average Assets) Consolidated $ 1,763,990 9.13 % $ 772,911 4.00 % N/A HTLF Bank 762,103 8.64 352,914 4.00 $ 441,143 5.00 % Dubuque Bank and Trust Company 174,684 8.08 86,473 4.00 108,091 5.00 Wisconsin Bank & Trust 119,231 9.22 51,753 4.00 64,691 5.00 New Mexico Bank & Trust 223,602 8.12 110,214 4.00 137,767 5.00 Rocky Mountain Bank 63,814 8.49 30,064 4.00 37,580 5.00 Bank of Blue Valley 155,002 10.75 57,676 4.00 72,095 5.00 First Bank & Trust 267,169 9.29 115,026 4.00 143,782 5.00 Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2021 Total Capital (to Risk-Weighted Assets) Consolidated $ 2,040,500 15.90 % $ 1,026,345 8.00 % N/A Dubuque Bank and Trust Company 180,934 13.07 110,758 8.00 $ 138,447 10.00 % Illinois Bank & Trust 135,986 12.88 84,466 8.00 105,583 10.00 Wisconsin Bank & Trust 124,009 14.27 69,499 8.00 86,874 10.00 New Mexico Bank & Trust 213,981 12.10 141,530 8.00 176,912 10.00 Arizona Bank & Trust 157,475 12.61 99,886 8.00 124,858 10.00 Rocky Mountain Bank 64,366 13.07 39,385 8.00 49,231 10.00 Citywide Banks 265,964 15.09 140,999 8.00 176,248 10.00 Minnesota Bank & Trust 87,263 14.79 47,194 8.00 58,993 10.00 Bank of Blue Valley 160,694 16.74 76,785 8.00 95,982 10.00 Premier Valley Bank 111,741 12.82 69,720 8.00 87,151 10.00 First Bank & Trust 282,231 15.48 145,823 8.00 182,279 10.00 Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio Tier 1 Capital (to Risk-Weighted Assets) Consolidated $ 1,590,111 12.39 % $ 769,759 6.00 % N/A Dubuque Bank and Trust Company 168,321 12.16 83,068 6.00 $ 110,758 8.00 % Illinois Bank & Trust 126,869 12.02 63,350 6.00 84,466 8.00 Wisconsin Bank & Trust 114,825 13.22 52,124 6.00 69,499 8.00 New Mexico Bank & Trust 198,728 11.23 106,147 6.00 141,530 8.00 Arizona Bank & Trust 147,098 11.78 74,915 6.00 99,886 8.00 Rocky Mountain Bank 59,159 12.02 29,538 6.00 39,385 8.00 Citywide Banks 244,722 13.89 105,749 6.00 140,999 8.00 Minnesota Bank & Trust 81,637 13.84 35,396 6.00 47,194 8.00 Bank of Blue Valley 150,305 15.66 57,589 6.00 76,785 8.00 Premier Valley Bank 104,336 11.97 52,290 6.00 69,720 8.00 First Bank & Trust 263,096 14.43 109,367 6.00 145,823 8.00 Common Equity Tier 1 (to Risk Weighted Assets) Consolidated $ 1,479,406 11.53 % $ 577,319 4.50 % N/A Dubuque Bank and Trust Company 168,321 12.16 62,301 4.50 $ 89,991 6.50 % Illinois Bank & Trust 126,869 12.02 47,512 4.50 68,629 6.50 Wisconsin Bank & Trust 114,825 13.22 39,093 4.50 56,468 6.50 New Mexico Bank & Trust 198,728 11.23 79,611 4.50 114,993 6.50 Arizona Bank & Trust 147,098 11.78 56,186 4.50 81,158 6.50 Rocky Mountain Bank 59,159 12.02 22,154 4.50 32,000 6.50 Citywide Banks 244,722 13.89 79,312 4.50 114,561 6.50 Minnesota Bank & Trust 81,637 13.84 26,547 4.50 38,346 6.50 Bank of Blue Valley 150,305 15.66 43,192 4.50 62,388 6.50 Premier Valley Bank 104,336 11.97 39,218 4.50 56,648 6.50 First Bank & Trust 263,096 11.43 82,025 4.50 118,481 6.50 Tier 1 Capital (to Average Assets) Consolidated $ 1,590,111 8.57 % $ 742,155 4.00 % N/A Dubuque Bank and Trust Company 168,321 8.02 83,982 4.00 $ 104,978 5.00 % Illinois Bank & Trust 126,869 7.55 67,212 4.00 84,016 5.00 Wisconsin Bank & Trust 114,825 9.66 47,551 4.00 59,439 5.00 New Mexico Bank & Trust 198,728 7.78 102,173 4.00 127,716 5.00 Arizona Bank & Trust 147,098 7.99 73,605 4.00 92,006 5.00 Rocky Mountain Bank 59,159 8.27 28,614 4.00 35,767 5.00 Citywide Banks 244,722 9.54 102,587 4.00 128,233 5.00 Minnesota Bank & Trust 81,637 9.69 33,698 4.00 42,123 5.00 Bank of Blue Valley 150,305 10.75 55,921 4.00 69,901 5.00 Premier Valley Bank 104,336 9.22 45,256 4.00 56,570 5.00 First Bank & Trust 263,096 9.84 106,986 4.00 133,732 5.00

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The tables below present HTLF's assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2022, and December 31, 2021, in thousands, aggregated by the level in the fair value hierarchy within which those measurements fall: Total Fair Value Level 1 Level 2 Level 3 December 31, 2022 Assets Securities available for sale U.S. treasuries $ 31,699 $ 31,699 $ — $ — U.S. agencies 43,135 — 43,135 — Obligations of states and political subdivisions 879,437 — 879,437 — Mortgage-backed securities - agency 1,772,105 — 1,772,105 — Mortgage-backed securities - non-agency 2,181,876 — 2,181,876 — Commercial mortgage-backed securities - agency 85,123 — 85,123 — Commercial mortgage-backed securities - non-agency 659,459 — 659,459 — Asset-backed securities 416,054 — 416,054 — Corporate bonds 57,942 — 57,942 — Equity securities with a readily determinable fair value 20,314 — 20,314 — Derivative financial instruments (1) 46,293 — 46,293 — Interest rate lock commitments 174 — — 174 Forward commitments 47 — 47 — Total assets at fair value $ 6,193,658 $ 31,699 $ 6,161,785 $ 174 Liabilities Derivative financial instruments (2) $ 46,226 $ — $ 46,226 $ — Forward commitments 99 — 99 — Total liabilities at fair value $ 46,325 $ — $ 46,325 $ — (1) Includes interest rate swaps, fair value hedges, embedded derivatives, and back-to-back loan swaps. (2) Includes back-to-back loan swaps and undesignated interest rate swaps. Total Fair Value Level 1 Level 2 Level 3 December 31, 2021 Assets Securities available for sale U.S. treasuries $ 1,008 $ 1,008 $ — $ — U.S. agencies 193,384 — 193,384 — Obligations of states and political subdivisions 2,085,033 — 2,085,033 — Mortgage-backed securities - agency 2,349,289 — 2,349,289 — Mortgage-backed securities - non-agency 1,743,379 — 1,743,379 — Commercial mortgage-backed securities - agency 123,912 — 123,912 — Commercial mortgage-backed securities - non-agency 600,888 — 600,888 — Asset-backed securities 409,653 — 409,653 — Corporate bonds 3,040 — 3,040 — Equity securities 20,788 — 20,788 — Derivative financial instruments (1) 23,891 — 23,891 — Interest rate lock commitments 1,306 — — 1,306 Forward commitments 32 — 32 — Total assets at fair value $ 7,555,603 $ 1,008 $ 7,553,289 $ 1,306 Liabilities Derivative financial instruments (2) $ 25,099 $ — $ 25,099 $ — Forward commitments 95 — 95 — Total liabilities at fair value $ 25,194 $ — $ 25,194 $ — (1) Includes embedded derivatives, back-to-back loan swaps and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps and free standing derivative instruments.
Fair Value Measurements, Nonrecurring	The tables below present HTLF's assets that are measured at fair value on a nonrecurring basis, in thousands: Fair Value Measurements at December 31, 2022 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (Gains)/Losses Collateral dependent individually assessed loans: Commercial and industrial $ 12,042 $ — $ — $ 12,042 $ 4,186 Owner occupied commercial real estate 7,556 — — 7,556 — Non-owner occupied commercial real estate 11,371 — — 11,371 — Real estate construction 1,518 — — 1,518 — Agricultural and agricultural real estate 3,788 — — 3,788 — Residential real estate 1,607 — — 1,607 — Total collateral dependent individually assessed loans $ 37,882 $ — $ — $ 37,882 $ 4,186 Loans held for sale $ 5,277 $ — $ 5,277 $ — $ (116) Other real estate owned 8,401 — — 8,401 180 Premises, furniture and equipment held for sale 6,851 — — 6,851 1,562 Servicing rights 7,840 — — 7,840 516 Fair Value Measurements at December 31, 2021 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (Gains)/Losses Collateral dependent individually assessed loans: Commercial and industrial $ 8,989 $ — $ — $ 8,989 $ 275 Owner occupied commercial real estate 8,447 — — 8,447 — Non-owner occupied commercial real estate 11,946 — — 11,946 1,637 Real estate construction — — — — — Agricultural and agricultural real estate 11,404 — — 11,404 372 Residential real estate 855 — — 855 — Total collateral dependent impaired loans $ 41,641 $ — $ — $ 41,641 $ 2,284 Loans held for sale $ 21,640 $ — $ 21,640 $ — $ (813) Other real estate owned 1,927 — — 1,927 686 Premises, furniture and equipment held for sale 10,828 — — 10,828 241 Servicing rights 6,890 — — 6,890 (1,088)
Quantitative Information on Assets Measured at Fair Value on Recurring and Nonrecurring Basis Using Level 3	The following tables present additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which HTLF has utilized Level 3 inputs to determine fair value, in thousands: Fair Value at 12/31/22 Valuation Technique Unobservable Input Range (Weighted Average) Interest rate lock $ 174 Discounted cash flows Closing ratio 0 - 99% (88%) (1) Premises, furniture and equipment held for sale 6,851 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Other real estate owned 8,401 Modified appraised value Third party appraisal (2) Appraisal discounts 0-10% (3) Servicing rights 7,840 Discounted cash flows Discount rate 9.98 - 11.72% (10.02%) (4) Constant prepayment rate 7.8 - 14.2% (7.9%) (4) Collateral dependent individually assessed loans: Commercial and industrial 12,042 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Owner occupied commercial real estate 7,556 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Non-owner occupied commercial real estate 11,371 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Real estate construction 1,518 Modified appraised value Third party appraisal (2) Appraisal discount 0-10%(3) Agricultural and agricultural real estate 3,788 Modified appraised value Third party appraisal (2) Appraisal discount 0%-15% (3) Residential real estate 1,607 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable inputs used in the discounted cash flow analysis are the discount rate and constant prepayment rate. Fair Value at 12/31/21 Valuation Technique Unobservable Input Range (Weighted Average) Interest rate lock commitments $ 1,306 Discounted cash flows Closing ratio 0 - 99% (88%) (1) Premises, furniture and equipment held for sale 10,828 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Other real estate owned 1,927 Modified appraised value Third party appraisal (2) Appraisal discounts 0-10% (3) Servicing rights 6,890 Discounted cash flows Discount rate 9 - 11% (9.02%) (4) Constant prepayment rate 13.1 - 18.6% (13.4%) (4) Collateral dependent individually assessed loans: Commercial and industrial 8,989 Modified appraised value Third party appraisal (2) Appraisal discount 0-6% (3) Owner occupied commercial real estate 8,447 Modified appraised value Third party appraisal (2) Appraisal discounts 0-7% (3) Non-owner occupied commercial real estate 11,946 Modified appraised value Third party appraisal (2) Appraisal discounts 0-10% (3) Agricultural and agricultural real estate 11,404 Modified appraised value Third party appraisal (2) Appraisal discount 0-7% (3) Residential real estate 855 Modified appraised value Third party appraisal (2) Appraisal discount 0-7% (5) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable inputs used in the discounted cash flow analysis are the discount rate and constant prepayment rate.
Summary of Changes in Fair Value of Level 3 Assets Measured at Fair Value on Recurring Basis	The changes in fair value of the interest rate lock commitments, which are Level 3 financial instruments and are measured on a recurring basis, are summarized in the following table, in thousands: For the Years Ended December 31, 2022 December 31, 2021 Balance at January 1, $ 1,306 $ 1,827 Total gains (losses), net, included in earnings (1,828) (2,345) Issuances 3,683 15,403 Settlements (2,987) (13,579) Balance at period end, $ 174 $ 1,306
Fair Value, by Balance Sheet Grouping	The following analysis, which is inherently limited in depicting fair value, also does not consider any value associated with either existing customer relationships or the ability of HTLF to create value through loan origination, obtaining deposits or fee generating activities. Many of the estimates presented below are based upon the use of highly subjective information and assumptions and, accordingly, the results may not be precise. Management believes that fair value estimates may not be comparable between financial institutions due to the wide range of permitted valuation techniques and numerous estimates which must be made. Furthermore, because the disclosed fair value amounts were estimated as of the balance sheet date, the amounts actually realized or paid upon maturity or settlement of the various financial instruments could be significantly different. Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 363,087 $ 363,087 $ 363,087 $ — $ — Time deposits in other financial institutions 1,740 1,740 1,740 — — Securities: Carried at fair value 6,147,144 6,147,144 31,699 6,115,445 — Held to maturity 829,403 776,557 — 776,557 — Other investments 74,567 74,567 — 74,567 — Loans held for sale 5,277 5,277 — 5,277 — Loans, net: Commercial 3,435,343 3,270,127 — 3,258,085 12,042 PPP 11,025 11,025 — 11,025 — Owner occupied commercial real estate 2,251,359 2,084,665 — 2,077,109 7,556 Non-owner occupied commercial real estate 2,314,401 2,184,796 — 2,173,425 11,371 Real estate construction 1,046,084 1,039,244 — 1,037,726 1,518 Agricultural and agricultural real estate 917,876 842,637 — 838,849 3,788 Residential real estate 845,650 741,325 — 739,718 1,607 Consumer 497,131 480,018 — 480,018 — Total Loans, net 11,318,869 10,653,837 — 10,615,955 37,882 Cash surrender value on life insurance 193,403 193,403 — 193,403 — Derivative financial instruments (1) 46,293 46,293 — 46,293 — Interest rate lock commitments 174 174 — — 174 Forward commitments 47 47 — 47 — Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial liabilities: Deposits Demand deposits $ 5,701,340 $ 5,701,340 $ — $ 5,701,340 $ — Savings deposits 9,994,391 9,994,391 — 9,994,391 — Time deposits 1,817,278 1,817,278 — 1,817,278 — Short term borrowings 376,117 376,117 — 376,117 — Other borrowings 371,753 372,473 — 372,473 — Derivative financial instruments (2) 46,226 46,226 — 46,226 — Forward commitments 99 99 — 99 — (1) Includes interest rate swaps, fair value hedges, embedded derivatives, and back-to-back loan swaps. (2) Includes back-to-back loan swaps and undesignated interest rate swaps. Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 435,599 $ 435,599 $ 435,599 $ — $ — Time deposits in other financial institutions 2,894 2,894 2,894 — — Securities: Carried at fair value 7,530,374 7,530,374 1,008 7,529,366 — Held to maturity 84,709 94,139 — 94,139 — Other investments 82,567 82,567 — 82,567 — Loans held for sale 21,640 21,640 — 21,640 — Loans, net: Commercial and industrial 2,617,347 2,603,001 — 2,594,012 8,989 PPP 199,883 199,883 — 199,883 — Owner occupied commercial real estate 2,221,120 2,222,030 — 2,213,583 8,447 Non-owner occupied commercial real estate 1,992,683 1,998,161 — 1,986,215 11,946 Real estate construction 833,581 844,578 — 844,578 — Agricultural and agricultural real estate 748,540 749,238 — 737,834 11,404 Residential real estate 820,856 819,178 — 818,323 855 Consumer 410,474 415,487 — 415,487 — Total Loans, net 9,844,484 9,851,556 — 9,809,915 41,641 Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial assets Cash surrender value on life insurance $ 191,722 $ 191,722 $ — $ 191,722 $ — Derivative financial instruments (1) 23,891 23,891 — 23,891 — Interest rate lock commitments 1,306 1,306 — — 1,306 Forward commitments 32 32 — 32 — Financial liabilities: Deposits Demand deposits 6,495,326 6,495,326 — 6,495,326 — Savings deposits 8,897,909 8,897,909 — 8,897,909 — Time deposits 1,024,020 1,024,020 — 1,024,020 — Short term borrowings 131,597 131,597 — 131,597 — Other borrowings 372,072 373,194 — 373,194 — Derivative financial instruments (2) 25,099 25,099 — 25,099 — Forward commitments 95 95 — 95 — (1) Includes embedded derivatives, back-to-back loan swaps and cash flow hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps and free standing derivative instruments.

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of noninterest income in-scope and out-of-scope of Topic 606	The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the year ended December 31, 2022, 2021, and 2020, in thousands: For the Years Ended December 31, 2022 2021 2020 In-scope of Topic 606 Service charges and fees Service charges and fees on deposit accounts $ 18,625 $ 16,414 $ 14,441 Overdraft fees 12,136 11,005 9,166 Customer service and other service fees 375 220 177 Credit card fee income 27,560 21,623 16,026 Debit card income 9,335 10,441 7,657 Total service charges and fees 68,031 59,703 47,467 Trust fees 22,570 24,417 20,862 Brokerage and insurance commissions 2,986 3,546 2,756 Total noninterest income in-scope of Topic 606 $ 93,587 $ 87,666 $ 71,085 Out-of-scope of Topic 606 Loan servicing income $ 2,741 $ 3,276 $ 2,977 Securities gains (losses), net (425) 5,910 7,793 Unrealized gain (loss) on equity securities, net (622) 58 640 Net gains on sale of loans held for sale 9,032 20,605 28,515 Valuation adjustment on servicing rights 1,658 1,088 (1,778) Income on bank owned life insurance 2,341 3,762 3,554 Other noninterest income 19,952 6,570 7,505 Total noninterest income out-of-scope of Topic 606 34,677 41,269 49,206 Total noninterest income $ 128,264 $ 128,935 $ 120,291

PARENT COMPANY ONLY FINANCIAL_2

PARENT COMPANY ONLY FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Balance Sheets	Condensed financial information for Heartland Financial USA, Inc. is as follows: BALANCE SHEETS (Dollars in thousands) December 31, 2022 2021 Assets: Cash and interest bearing deposits $ 307,026 $ 259,830 Investment in subsidiaries 1,747,188 2,263,037 Other assets 94,953 81,020 Total assets $ 2,149,167 $ 2,603,887 Liabilities and Stockholders’ equity: Other borrowings $ 370,930 $ 369,581 Accrued expenses and other liabilities 43,182 52,128 Total liabilities 414,112 421,709 Stockholders’ equity: Preferred stock 110,705 110,705 Common stock 42,467 42,275 Capital surplus 1,080,964 1,071,956 Retained earnings 1,120,925 962,994 Accumulated other comprehensive loss (620,006) (5,752) Total stockholders’ equity 1,735,055 2,182,178 Total liabilities and stockholders’ equity $ 2,149,167 $ 2,603,887
Schedule of Condensed Income Statements	INCOME STATEMENTS (Dollars in thousands) For the Years Ended December 31, 2022 2021 2020 Operating revenues: Dividends from subsidiaries $ 142,500 $ 163,500 $ 83,000 Other 1,200 1,885 1,948 Total operating revenues 143,700 165,385 84,948 Operating expenses: Interest 16,886 12,851 13,573 Salaries and employee benefits 7,225 7,509 8,147 Professional fees 11,594 5,161 4,310 Other operating expenses 10,474 10,984 4,939 Total operating expenses 46,179 36,505 30,969 Equity in undistributed earnings 98,983 75,368 73,430 Income before income tax benefit 196,504 204,248 127,409 Income tax benefit 15,676 15,675 10,529 Net income 212,180 219,923 137,938 Preferred dividends (8,050) (8,050) (4,451) Net income available to common stockholders $ 204,130 $ 211,873 $ 133,487
Schedule of Condensed Statements of Cash Flows	STATEMENTS OF CASH FLOWS (Dollars in thousands) For the Years Ended December 31, 2022 2021 2020 Cash flows from operating activities: Net income $ 212,180 $ 219,923 $ 137,938 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed earnings of subsidiaries (98,983) (75,368) (73,430) Increase (decrease) in accrued expenses and other liabilities (8,946) 8,723 8,419 Increase in other assets (13,933) (13,069) (19,168) Excess tax (expense) benefit from stock based compensation 131 312 (93) Other, net 9,958 12,632 6,375 Net cash provided by operating activities 100,407 153,153 60,041 Cash flows from investing activities: Capital contributions to subsidiaries — (34,000) (70,000) Net assets acquired — — (41,982) Net cash used by investing activities — (34,000) (111,982) Cash flows from financing activities: Proceeds from borrowings — 147,614 — Repayments of borrowings — (44,417) (7,000) Cash dividends paid (54,249) (48,559) (31,906) Proceeds from issuance of preferred stock — — 110,705 Proceeds from issuance of common stock 1,038 1,311 3,004 Net cash provided by (used in) by financing activities (53,211) 55,949 74,803 Net increase in cash and cash equivalents 47,196 175,102 22,862 Cash and cash equivalents at beginning of year 259,830 84,728 61,866 Cash and cash equivalents at end of year $ 307,026 $ 259,830 $ 84,728 Supplemental disclosure: Cumulative effect adjustment from the adoption of ASU 2016-13 $ — $ — $ 14,891 Dividends declared, not paid 2,013 2,013 2,013 Stock consideration granted for acquisitions — — 217,202

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of ROU Assets and Lease Liabilities	The table below presents HTLF's right-of-use ("ROU") assets and lease liabilities as of December 31, 2022 and December 31, 2021, in thousands: As of December 31, Classification 2022 2021 Operating lease right-of-use assets Other assets $ 29,429 $ 22,630 Operating lease liabilities Accrued expenses and other liabilities $ 31,681 $ 26,125
Schedule of Lease Costs and Supplemental Information	The table below presents the lease costs and supplemental information as of December 31, 2022, 2021 and 2020, in thousands: Income Statement Category As of December 31, Lease Cost 2022 2021 2020 Operating lease cost Occupancy expense $ 7,256 $ 8,013 $ 6,071 Variable lease cost Occupancy expense 16 47 72 Total lease cost $ 7,272 $ 8,060 $ 6,143 Supplemental Information Noncash reduction of ROU assets Occupancy expense $ 32 $ 1,244 $ 1,037 Noncash reduction lease liabilities Occupancy expense 10 — 389 Supplemental balance sheet information As of December 31, 2022 Weighted-average remaining operating lease term (in years) 6.19 Weighted-average discount rate for operating leases 2.37 %
Schedule of Maturity Analysis of Operating Lease Liabilities and Reconciliation of the Undiscounted Cash Flows to the Total of Operating Lease Liabilities	A maturity analysis of operating lease liabilities and reconciliation of the undiscounted cash flows to the total of operating lease liabilities as of December 31, 2022 is as follows, in thousands: Year ending December 31, 2023 $ 6,205 2024 5,712 2025 5,599 2026 4,938 2027 4,005 Thereafter 7,591 Total lease payments $ 34,050 Less interest (2,369) Present value of lease liabilities $ 31,681

SUMMARY OF QUARTERLY FINANCIA_2

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
Summary of Quarterly Financial Information (Unaudited)	(Dollars in thousands, except per share data) As of and for the Quarter Ended 2022 December 31 September 30 June 30 March 31 Net interest income $ 165,220 $ 155,876 $ 142,461 $ 134,679 Provision for credit losses 3,387 5,492 3,246 3,245 Net interest income after provision for credit losses 161,833 150,384 139,215 131,434 Noninterest income 29,975 29,181 34,539 34,569 Noninterest expense 117,218 108,883 106,479 110,797 Income taxes 13,936 14,118 15,402 12,117 Net income 60,654 56,564 51,873 43,089 Preferred dividends (2,012) (2,013) (2,012) (2,013) Net income available to common stockholders $ 58,642 $ 54,551 $ 49,861 $ 41,076 Per share: Earnings per share-basic $ 1.38 $ 1.28 $ 1.17 $ 0.97 Earnings per share-diluted 1.37 1.28 1.17 0.97 Cash dividends declared on common stock 0.28 0.27 0.27 0.27 Book value per common share 38.25 36.41 39.19 42.98 Weighted average common shares outstanding 42,578,977 42,574,557 42,474,835 42,359,582 Weighted average diluted common shares outstanding 42,699,752 42,643,940 42,565,391 42,540,953 (Dollars in thousands, except per share data) As of and for the Quarter Ended 2021 December 31 September 30 June 30 March 31 Net interest income $ 137,194 $ 142,543 $ 141,218 $ 139,605 Provision (benefit) for credit losses (5,313) (4,534) (7,080) (648) Net interest income after provision for credit losses 142,507 147,077 148,298 140,253 Noninterest income 32,730 32,724 33,164 30,317 Noninterest expense 115,386 110,627 103,376 102,423 Income taxes 10,271 13,250 16,481 15,333 Net income 49,580 55,924 61,605 52,814 Preferred dividends (2,012) (2,013) (2,012) (2,013) Net income available to common stockholders $ 47,568 $ 53,911 $ 59,593 $ 50,801 Per share: Earnings per share-basic $ 1.12 $ 1.27 $ 1.41 $ 1.20 Earnings per share-diluted 1.12 1.27 1.41 1.20 Cash dividends declared on common stock 0.27 0.25 0.22 0.22 Book value per common share 49.00 48.79 48.50 46.13 Weighted average common shares outstanding 42,309,003 42,302,780 42,242,893 42,174,092 Weighted average diluted common shares outstanding 42,479,442 42,415,993 42,359,873 42,335,747

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Trading Securities) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Trading securities	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Allowance for Credit Losses on AFS Debt Securities) (Details)	12 Months Ended
	Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of days delinquent as of acquisition date	30 days
Number of days delinquent	60 days
Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of days delinquent	30 days
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of days delinquent	59 days

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Troubled Debt Restructured Loans) (Details)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Threshold period of consecutive payments to remove from nonaccrual status	6 months
Threshold period after modification holding current status to be considered in compliance with modified terms	30 days

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Mortgage Servicing and Transfers of Financial Assets and Servicing Rights, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Servicing Asset at Amortized Cost [Line Items]
Aggregate unpaid principal balance	$ 725,900	$ 723,300
Mortgage Servicing Rights 15 Year
Servicing Asset at Amortized Cost [Line Items]
Servicing rights, valuation allowance	$ 0	$ 327
Servicing rights, term	15 years	15 years
Mortgage Servicing Rights 30 Year
Servicing Asset at Amortized Cost [Line Items]
Servicing rights, valuation allowance	$ 0	$ 1,300
Servicing rights, term	30 years	30 years

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Premises, Furniture and Equipment, net) (Details)	12 Months Ended
	Dec. 31, 2022
Building | Minimum
Property, Plant and Equipment [Line Items]
Useful life	18 years
Building | Maximum
Property, Plant and Equipment [Line Items]
Useful life	39 years
Land Improvements
Property, Plant and Equipment [Line Items]
Useful life	15 years
Furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	7 years

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Core Deposit Intangibles and Customer Relationship Intangibles, Net) (Details)	12 Months Ended
	Dec. 31, 2022
Core Deposit Intangibles | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life	8 years
Core Deposit Intangibles | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life	18 years
Customer Relationship Intangible
Finite-Lived Intangible Assets [Line Items]
Useful life	22 years

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments (segment) | segment	1
Treasury stock, value | $	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income attributable to HTLF	$ 60,654	$ 56,564	$ 51,873	$ 43,089	$ 49,580	$ 55,924	$ 61,605	$ 52,814	$ 212,180	$ 219,923	$ 137,938
Preferred dividends	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(8,050)	(8,050)	(4,451)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ 58,642	$ 54,551	$ 49,861	$ 41,076	$ 47,568	$ 53,911	$ 59,593	$ 50,801	$ 204,130	$ 211,873	$ 133,487
Weighted average common shares outstanding for basic earnings per share (in shares)	42,578,977	42,574,557	42,474,835	42,359,582	42,309,003	42,302,780	42,242,893	42,174,092	42,496,000	42,260,000	37,269,000
Assumed incremental common shares issued upon exercise of stock options and non-vested restricted stock units (in shares)									135,000	151,000	88,000
Weighted average common shares for diluted earnings per share (in shares)	42,699,752	42,643,940	42,565,391	42,540,953	42,479,442	42,415,993	42,359,873	42,335,747	42,631,000	42,411,000	37,357,000
Earnings per common share — basic (in dollars per share)	$ 1.38	$ 1.28	$ 1.17	$ 0.97	$ 1.12	$ 1.27	$ 1.41	$ 1.20	$ 4.80	$ 5.01	$ 3.58
Earnings per common share — diluted (in dollars per share)	$ 1.37	$ 1.28	$ 1.17	$ 0.97	$ 1.12	$ 1.27	$ 1.41	$ 1.20	$ 4.79	$ 5	$ 3.57
Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive stock units excluded from diluted earnings per share computation									5,000	1,000	0
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive stock units excluded from diluted earnings per share computation									5,000	0	0

CASH AND DUE FROM BANKS (Detail

CASH AND DUE FROM BANKS (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Cash and Cash Equivalents [Abstract]
Reserve balance requirement	$ 0	$ 0

SECURITIES (Available-for-sale

SECURITIES (Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale [Line Items]
Equity securities with a readily determinable fair value	$ 20,314	$ 20,788
Amortized cost of securities	6,788,729	7,536,338
Gross Unrealized Gains	1,495	78,269
Gross Unrealized Losses	(643,080)	(84,233)
Estimated Fair Value	1,012,213
Estimated Fair Value	6,147,144	7,530,374
U.S. treasuries
Debt Securities, Available-for-sale [Line Items]
Total debt securities	32,369	997
Gross Unrealized Gains	8	11
Gross Unrealized Losses	(678)	0
Estimated Fair Value	31,699	1,008
U.S. agencies
Debt Securities, Available-for-sale [Line Items]
Total debt securities	49,437	193,932
Gross Unrealized Gains	0	264
Gross Unrealized Losses	(6,302)	(812)
Estimated Fair Value	43,135	193,384
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Total debt securities	1,049,578	2,045,386
Gross Unrealized Gains	14	56,263
Gross Unrealized Losses	(170,155)	(16,616)
Estimated Fair Value	879,437	2,085,033
Mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	2,042,092	2,388,601
Gross Unrealized Gains	56	11,870
Gross Unrealized Losses	(270,043)	(51,182)
Estimated Fair Value	1,772,105	2,349,289
Mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	2,327,308	1,749,838
Gross Unrealized Gains	1,417	4,570
Gross Unrealized Losses	(146,849)	(11,029)
Estimated Fair Value	2,181,876	1,743,379
Commercial mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	100,518	125,397
Gross Unrealized Gains	0	1,429
Gross Unrealized Losses	(15,395)	(2,914)
Estimated Fair Value	85,123	123,912
Commercial mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	679,511	600,253
Gross Unrealized Gains	0	998
Gross Unrealized Losses	(20,052)	(363)
Estimated Fair Value	659,459	600,888
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Total debt securities	428,397	408,167
Gross Unrealized Gains	0	2,803
Gross Unrealized Losses	(12,343)	(1,317)
Estimated Fair Value	416,054	409,653
Corporate bonds
Debt Securities, Available-for-sale [Line Items]
Total debt securities	59,205	2,979
Gross Unrealized Gains	0	61
Gross Unrealized Losses	(1,263)	0
Estimated Fair Value	57,942	3,040
Total debt securities
Debt Securities, Available-for-sale [Line Items]
Total debt securities	6,768,415	7,515,550
Gross Unrealized Gains	1,495	78,269
Gross Unrealized Losses	(643,080)	(84,233)
Estimated Fair Value	$ 6,126,830	$ 7,509,586

SECURITIES (Held-to-maturity Se

SECURITIES (Held-to-maturity Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Held-to-maturity Securities [Line Items]
Total investment securities	$ 829,403	$ 84,709
Gross Unrealized Gains	3,096	9,430
Gross Unrealized Losses	(55,942)	0
Held to maturity securities, fair value	776,557	94,139
Held to maturity, allowance for credit losses	0	0
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Total investment securities	829,403	84,709
Gross Unrealized Gains	3,096	9,430
Gross Unrealized Losses	(55,942)	0
Held to maturity securities, fair value	776,557	94,139
Held to maturity, allowance for credit losses	$ 0	$ 0

SECURITIES (Narrative) (Details

SECURITIES (Narrative) (Details)	3 Months Ended
	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($) bankLocation	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Debt securities, held-to-maturity, transferred from available-for-sale, book value	$ 934,500,000
OCI, debt securities, held-to-maturity, transferred from available-for-sale, unrealized gain (loss), after tax	186,300,000
Accrued interest receivable			$ 33,000,000	$ 29,400,000
Debt securities, held-to-maturity, unrealized loss				0
Debt securities, held-to-maturity, sold | bankLocation		2
Debt securities, held-to-maturity, sale		$ 2,200,000
Gain (loss) on sale of investments		$ 100,000
FHLB stock			12,300,000	22,600,000
Held to maturity securities, fair value			0	0
Obligations of states and political subdivisions
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Held to maturity securities, fair value			0	0
Municipal Bonds
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Debt securities, held-to-maturity, transferred from available-for-sale, fair value	$ 748,300,000
Collateral Pledged
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Securities pledged as collateral			$ 1,490,000,000	$ 1,660,000,000

SECURITIES (Available-for-sal_2

SECURITIES (Available-for-sale Securities, Debt Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized Cost
Due in 1 year or less	$ 490
Due in 1 to 5 years	87,069
Due in 5 to 10 years	53,649
Due after 10 years	1,049,381
Total debt securities	1,190,589
Mortgage and asset-backed securities	5,577,826
Equity securities with a readily determinable fair value	20,314	$ 20,788
Total investment securities	6,788,729
Estimated Fair Value
Due in 1 year or less	488
Due in 1 to 5 years	85,861
Due in 5 to 10 years	45,795
Due after 10 years	880,069
Estimated Fair Value	1,012,213
Mortgage and asset-backed securities	5,114,617
Equity securities with a readily determinable fair value	20,314
Total investment securities	$ 6,147,144

SECURITIES (Held-to-maturity _2

SECURITIES (Held-to-maturity Securities, Debt Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized Cost
Due in 1 year or less	$ 1,233
Due in 1 to 5 years	70,253
Due in 5 to 10 years	129,072
Due after 10 years	628,845
Total investment securities	829,403	$ 84,709
Estimated Fair Value
Due in 1 year or less	1,236
Due in 1 to 5 years	69,799
Due in 5 to 10 years	126,177
Due after 10 years	579,345
Total investment securities	$ 776,557	$ 94,139

SECURITIES (Gross Realized Gain

SECURITIES (Gross Realized Gain (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-Sale, Realized Gain (Loss) [Abstract]
Proceeds from sales of available for sale securities	$ 1,048,525	$ 1,475,598	$ 1,097,378
Gross security gains	7,299	11,892	13,208
Gross security losses	$ 9,191	$ 5,982	$ 5,616

SECURITIES (Available for Sale

SECURITIES (Available for Sale Securities Unrealized Losses) (Details) $ in Thousands	Dec. 31, 2022 USD ($) bankLocation	Dec. 31, 2021 USD ($) bankLocation
Fair Value
Less than 12 months	$ 2,259,415	$ 3,226,422
12 months or longer	3,037,801	815,822
Total	5,297,216	4,042,244
Unrealized Losses
Less than 12 months	(147,396)	(57,123)
12 months or longer	(495,684)	(27,110)
Total	$ (643,080)	$ (84,233)
Less than 12 Months, Count | bankLocation	243	242
12 Months or Longer, Count | bankLocation	284	86
Total, Count | bankLocation	527	328
U.S. treasuries
Fair Value
Less than 12 months	$ 28,699
12 months or longer	0
Total	28,699
Unrealized Losses
Less than 12 months	(678)
12 months or longer	0
Total	$ (678)
Less than 12 Months, Count | bankLocation	4
12 Months or Longer, Count | bankLocation	0
Total, Count | bankLocation	4
U.S. agencies
Fair Value
Less than 12 months	$ 16,487	$ 100,839
12 months or longer	26,648	0
Total	43,135	100,839
Unrealized Losses
Less than 12 months	(222)	(812)
12 months or longer	(6,080)	0
Total	$ (6,302)	$ (812)
Less than 12 Months, Count | bankLocation	5	2
12 Months or Longer, Count | bankLocation	2	0
Total, Count | bankLocation	7	2
Obligations of states and political subdivisions
Fair Value
Less than 12 months	$ 288,457	$ 596,866
12 months or longer	589,641	236,329
Total	878,098	833,195
Unrealized Losses
Less than 12 months	(28,378)	(10,115)
12 months or longer	(141,777)	(6,501)
Total	$ (170,155)	$ (16,616)
Less than 12 Months, Count | bankLocation	69	113
12 Months or Longer, Count | bankLocation	113	49
Total, Count | bankLocation	182	162
Mortgage-backed securities - agency
Fair Value
Less than 12 months	$ 241,288	$ 1,383,808
12 months or longer	1,528,951	474,724
Total	1,770,239	1,858,532
Unrealized Losses
Less than 12 months	(21,420)	(33,291)
12 months or longer	(248,623)	(17,891)
Total	$ (270,043)	$ (51,182)
Less than 12 Months, Count | bankLocation	99	83
12 Months or Longer, Count | bankLocation	126	19
Total, Count | bankLocation	225	102
Mortgage-backed securities - non-agency
Fair Value
Less than 12 months	$ 950,054	$ 929,515
12 months or longer	693,531	23,821
Total	1,643,585	953,336
Unrealized Losses
Less than 12 months	(70,213)	(10,870)
12 months or longer	(76,636)	(159)
Total	$ (146,849)	$ (11,029)
Less than 12 Months, Count | bankLocation	25	27
12 Months or Longer, Count | bankLocation	25	5
Total, Count | bankLocation	50	32
Commercial mortgage-backed securities - agency
Fair Value
Less than 12 months	$ 27,732	$ 26,999
12 months or longer	57,392	53,025
Total	85,124	80,024
Unrealized Losses
Less than 12 months	(2,291)	(689)
12 months or longer	(13,104)	(2,225)
Total	$ (15,395)	$ (2,914)
Less than 12 Months, Count | bankLocation	12	8
12 Months or Longer, Count | bankLocation	7	5
Total, Count | bankLocation	19	13
Commercial mortgage-backed securities - non-agency
Fair Value
Less than 12 months	$ 530,541	$ 74,450
12 months or longer	84,619	14,124
Total	615,160	88,574
Unrealized Losses
Less than 12 months	(16,830)	(145)
12 months or longer	(3,222)	(218)
Total	$ (20,052)	$ (363)
Less than 12 Months, Count | bankLocation	15	3
12 Months or Longer, Count | bankLocation	4	2
Total, Count | bankLocation	19	5
Asset-backed securities
Fair Value
Less than 12 months	$ 118,613	$ 113,945
12 months or longer	56,621	13,799
Total	175,234	127,744
Unrealized Losses
Less than 12 months	(6,107)	(1,201)
12 months or longer	(6,236)	(116)
Total	$ (12,343)	$ (1,317)
Less than 12 Months, Count | bankLocation	7	6
12 Months or Longer, Count | bankLocation	6	6
Total, Count | bankLocation	13	12
Corporate bonds
Fair Value
Less than 12 months	$ 57,544
12 months or longer	398
Total	57,942
Unrealized Losses
Less than 12 months	(1,257)
12 months or longer	(6)
Total	$ (1,263)
Less than 12 Months, Count | bankLocation	7
12 Months or Longer, Count | bankLocation	1
Total, Count | bankLocation	8

SECURITIES (Securities held to

SECURITIES (Securities held to maturity) (Details) $ in Thousands	Dec. 31, 2022 USD ($) security
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 697,424
Unrealized Losses, Less than 12 months	$ (55,942)
Count, Less than 12 months | security	155
Fair Value, 12 months or longer	$ 0
Unrealized Losses, 12 months or longer	$ 0
Count, 12 months or longer | security
Fair Value, Total	$ 697,424
Unrealized Losses, Total	$ (55,942)
Count, Total | security	155
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 697,424
Unrealized Losses, Less than 12 months	$ (55,942)
Count, Less than 12 months | security	155
Fair Value, 12 months or longer	$ 0
Unrealized Losses, 12 months or longer	$ 0
Count, 12 months or longer | security	0
Fair Value, Total	$ 697,424
Unrealized Losses, Total	$ (55,942)
Count, Total | security	155

SECURITIES (Schedule of financi

SECURITIES (Schedule of financing receivable credit quality indicators) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	$ 829,403	$ 84,709
Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	829,403	84,709
Standard & Poor's, AAA Rating | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	79,598	3,265
Standard & Poor's, AA, AA+, AA- | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	588,354	61,471
Standard & Poor's, A+, A, A- Rating | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	136,624	15,034
Standard & Poor's, BBB Rating | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	20,623	4,939
Standard & Poor's, Not Rated | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	$ 4,204	$ 0

LOANS (Loans Held to Maturity)

LOANS (Loans Held to Maturity) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable held to maturity	$ 11,428,352	$ 9,954,572
Allowance for credit losses	(109,483)	(110,088)
Loans receivable, net	11,318,869	9,844,484
Commercial and industrial | Commercial and industrial
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable held to maturity	3,464,414	2,645,085
Allowance for credit losses	(29,071)	(27,738)
Commercial and industrial | Paycheck Protection Program ("PPP")
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable held to maturity	11,025	199,883
Allowance for credit losses	0	0
Commercial and industrial | Owner occupied commercial real estate
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable held to maturity	2,265,307	2,240,334
Allowance for credit losses	(13,948)	(19,214)
Commercial and industrial | Non-owner occupied commercial real estate
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable held to maturity	2,330,940	2,010,591
Allowance for credit losses	(16,539)	(17,908)
Commercial and industrial | Real estate construction
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable held to maturity	1,076,082	856,119
Allowance for credit losses	(29,998)	(22,538)
Agricultural and agricultural real estate
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable held to maturity	920,510	753,753
Allowance for credit losses	(2,634)	(5,213)
Residential real estate
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable held to maturity	853,361	829,283
Allowance for credit losses	(7,711)	(8,427)
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable held to maturity	506,713	419,524
Allowance for credit losses	$ (9,582)	$ (9,050)

LOANS (Narrative) (Details)

LOANS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) loan	Dec. 31, 2021 USD ($) loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest receivable	$ 49,100,000	$ 35,300,000
Individually assessed loans, nonaccrual	500,000
Troubled debt restructured loans	$ 15,700,000	$ 10,400,000
Number of loans classified as doubtful | loan	0	0
Number of loans classified as loss | loan	0	0
Loans receivable held to maturity	$ 11,428,352,000	$ 9,954,572,000
Increase in allowance	109,483,000	$ 110,088,000
Loans secured by real estate property in process of foreclosure	$ 1,700,000
Loans delinquent 30-89 days as a percentage of total loans	0.04%	0.07%
Interest income on nonaccrual loans	$ 0	$ 0
Nonaccrual loans with no related allowance	26,700,000	25,500,000
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable held to maturity	277,975,000	372,031,000
Nonperforming Financial Instruments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans	7,400,000	9,500,000
Performing Financial Instruments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans	8,300,000	817,000
Paycheck Protection Program ("PPP") | Nonpass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable held to maturity	2,700,000	$ 27,800,000
Increase in allowance	$ 0

LOANS (Allowance for Credit Los

LOANS (Allowance for Credit Losses on Financing Receivables) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Allowance For Credit Losses
Individually Evaluated for Credit Losses	$ 7,109	$ 7,646
Collectively Evaluated for Credit Losses	102,374	102,442
Total	109,483	110,088
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	44,991	49,288
Loans Collectively Evaluated for Credit Losses	11,383,361	9,905,284
Total	11,428,352	9,954,572
Commercial and industrial | Commercial and industrial
Allowance For Credit Losses
Individually Evaluated for Credit Losses	6,670	4,562
Collectively Evaluated for Credit Losses	22,401	23,176
Total	29,071	27,738
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	18,712	13,551
Loans Collectively Evaluated for Credit Losses	3,445,702	2,631,534
Total	3,464,414	2,645,085
Commercial and industrial | Paycheck Protection Program ("PPP")
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0	0
Collectively Evaluated for Credit Losses	0	0
Total	0	0
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	0	0
Loans Collectively Evaluated for Credit Losses	11,025	199,883
Total	11,025	199,883
Commercial and industrial | Owner occupied commercial real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	376	105
Collectively Evaluated for Credit Losses	13,572	19,109
Total	13,948	19,214
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	7,932	8,552
Loans Collectively Evaluated for Credit Losses	2,257,375	2,231,782
Total	2,265,307	2,240,334
Commercial and industrial | Non-owner occupied commercial real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0	610
Collectively Evaluated for Credit Losses	16,539	17,298
Total	16,539	17,908
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	11,371	12,557
Loans Collectively Evaluated for Credit Losses	2,319,569	1,998,034
Total	2,330,940	2,010,591
Commercial and industrial | Real estate construction
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0	0
Collectively Evaluated for Credit Losses	29,998	22,538
Total	29,998	22,538
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	1,518	0
Loans Collectively Evaluated for Credit Losses	1,074,564	856,119
Total	1,076,082	856,119
Agricultural and agricultural real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	63	2,369
Collectively Evaluated for Credit Losses	2,571	2,844
Total	2,634	5,213
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	3,851	13,773
Loans Collectively Evaluated for Credit Losses	916,659	739,980
Total	920,510	753,753
Residential real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0	0
Collectively Evaluated for Credit Losses	7,711	8,427
Total	7,711	8,427
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	1,607	855
Loans Collectively Evaluated for Credit Losses	851,754	828,428
Total	853,361	829,283
Consumer
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0	0
Collectively Evaluated for Credit Losses	9,582	9,050
Total	9,582	9,050
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	0	0
Loans Collectively Evaluated for Credit Losses	506,713	419,524
Total	$ 506,713	$ 419,524

LOANS (Troubled Debt Restructur

LOANS (Troubled Debt Restructurings on Financing Receivables) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) loan	Dec. 31, 2021 USD ($) loan
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	2	2
Pre-Modification Recorded Investment	$ 6,458	$ 7,580
Post-Modification Recorded Investment	$ 6,458	$ 7,580
Commercial and industrial | Commercial and industrial
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	0
Pre-Modification Recorded Investment	$ 0	$ 0
Post-Modification Recorded Investment	$ 0	$ 0
Commercial and industrial | Paycheck Protection Program ("PPP")
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	0
Pre-Modification Recorded Investment	$ 0	$ 0
Post-Modification Recorded Investment	$ 0	$ 0
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	1	0
Pre-Modification Recorded Investment	$ 5,058	$ 0
Post-Modification Recorded Investment	$ 5,058	$ 0
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	2
Pre-Modification Recorded Investment	$ 0	$ 7,580
Post-Modification Recorded Investment	$ 0	$ 7,580
Commercial and industrial | Real estate construction
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	0
Pre-Modification Recorded Investment	$ 0	$ 0
Post-Modification Recorded Investment	$ 0	$ 0
Agricultural and agricultural real estate
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	1	0
Pre-Modification Recorded Investment	$ 1,400	$ 0
Post-Modification Recorded Investment	$ 1,400	$ 0
Residential real estate
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	0
Pre-Modification Recorded Investment	$ 0	$ 0
Post-Modification Recorded Investment	$ 0	$ 0
Consumer
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	0
Pre-Modification Recorded Investment	$ 0	$ 0
Post-Modification Recorded Investment	$ 0	$ 0

LOANS (Loans by Credit Quality

LOANS (Loans by Credit Quality Indicator) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Recorded Investment [Line Items]
Year One	$ 3,495,970	$ 3,398,505
Year Two	2,608,239	1,480,531
Year Three	1,048,187	1,234,564
Year Four	832,545	751,481
Year Five	446,961	586,363
Year Six and Prior	1,167,444	1,134,111
Revolving	1,829,006	1,369,017
Total	11,428,352	9,954,572
Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	3,426,595	3,279,966
Year Two	2,531,820	1,391,907
Year Three	987,722	1,116,618
Year Four	731,348	617,337
Year Five	353,990	522,707
Year Six and Prior	1,098,194	978,672
Revolving	1,765,364	1,306,109
Total	10,895,033	9,213,316
Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	48,034	41,994
Year Two	23,598	49,038
Year Three	21,125	63,780
Year Four	53,942	96,879
Year Five	47,851	24,388
Year Six and Prior	36,009	62,313
Revolving	24,785	30,833
Total	255,344	369,225
Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	21,341	76,545
Year Two	52,821	39,586
Year Three	39,340	54,166
Year Four	47,255	37,265
Year Five	45,120	39,268
Year Six and Prior	33,241	93,126
Revolving	38,857	32,075
Total	277,975	372,031
Commercial and industrial | Commercial and industrial
Financing Receivable, Recorded Investment [Line Items]
Year One	986,432	635,180
Year Two	457,737	378,714
Year Three	270,075	229,560
Year Four	129,656	106,439
Year Five	66,204	181,939
Year Six and Prior	431,385	357,122
Revolving	1,122,925	756,131
Total	3,464,414	2,645,085
Commercial and industrial | Commercial and industrial | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	967,103	604,659
Year Two	442,001	359,533
Year Three	260,021	203,960
Year Four	101,998	89,694
Year Five	57,776	171,709
Year Six and Prior	421,312	330,094
Revolving	1,064,333	708,525
Total	3,314,544	2,468,174
Commercial and industrial | Commercial and industrial | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	12,638	10,633
Year Two	1,370	12,790
Year Three	685	12,550
Year Four	5,487	8,210
Year Five	2,882	3,611
Year Six and Prior	3,315	14,976
Revolving	21,984	24,626
Total	48,361	87,396
Commercial and industrial | Commercial and industrial | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	6,691	19,888
Year Two	14,366	6,391
Year Three	9,369	13,050
Year Four	22,171	8,535
Year Five	5,546	6,619
Year Six and Prior	6,758	12,052
Revolving	36,608	22,980
Total	101,509	89,515
Commercial and industrial | Paycheck Protection Program ("PPP")
Financing Receivable, Recorded Investment [Line Items]
Year One	0	174,028
Year Two	10,499	25,855
Year Three	526	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	11,025	199,883
Commercial and industrial | Paycheck Protection Program ("PPP") | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	0	146,370
Year Two	7,807	25,707
Year Three	526	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	8,333	172,077
Commercial and industrial | Paycheck Protection Program ("PPP") | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	0	10,726
Year Two	7	127
Year Three	0	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	7	10,853
Commercial and industrial | Paycheck Protection Program ("PPP") | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	0	16,932
Year Two	2,685	21
Year Three	0	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	2,685	16,953
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Year One	536,597	956,677
Year Two	809,158	362,777
Year Three	294,312	336,990
Year Four	281,106	194,246
Year Five	110,162	144,086
Year Six and Prior	198,755	209,540
Revolving	35,217	36,018
Total	2,265,307	2,240,334
Commercial and industrial | Owner occupied commercial real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	511,547	940,043
Year Two	781,946	328,052
Year Three	255,476	315,497
Year Four	266,228	180,936
Year Five	103,943	115,142
Year Six and Prior	179,503	189,647
Revolving	34,117	34,233
Total	2,132,760	2,103,550
Commercial and industrial | Owner occupied commercial real estate | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	22,079	4,676
Year Two	3,410	13,956
Year Three	12,346	7,759
Year Four	8,520	10,501
Year Five	3,645	15,032
Year Six and Prior	11,899	6,830
Revolving	0	35
Total	61,899	58,789
Commercial and industrial | Owner occupied commercial real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	2,971	11,958
Year Two	23,802	20,769
Year Three	26,490	13,734
Year Four	6,358	2,809
Year Five	2,574	13,912
Year Six and Prior	7,353	13,063
Revolving	1,100	1,750
Total	70,648	77,995
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Year One	764,392	630,444
Year Two	522,651	282,814
Year Three	232,070	373,109
Year Four	316,201	269,649
Year Five	188,242	170,947
Year Six and Prior	236,439	254,459
Revolving	70,945	29,169
Total	2,330,940	2,010,591
Commercial and industrial | Non-owner occupied commercial real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	756,059	609,968
Year Two	515,075	263,093
Year Three	227,383	315,815
Year Four	261,964	236,823
Year Five	127,400	152,059
Year Six and Prior	210,289	166,792
Revolving	70,398	28,728
Total	2,168,568	1,773,278
Commercial and industrial | Non-owner occupied commercial real estate | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	8,131	4,754
Year Two	792	9,109
Year Three	2,849	35,496
Year Four	38,218	29,227
Year Five	38,510	4,865
Year Six and Prior	16,180	35,901
Revolving	547	0
Total	105,227	119,352
Commercial and industrial | Non-owner occupied commercial real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	202	15,722
Year Two	6,784	10,612
Year Three	1,838	21,798
Year Four	16,019	3,599
Year Five	22,332	14,023
Year Six and Prior	9,970	51,766
Revolving	0	441
Total	57,145	117,961
Commercial and industrial | Real estate construction
Financing Receivable, Recorded Investment [Line Items]
Year One	600,622	383,987
Year Two	344,965	207,787
Year Three	90,090	171,797
Year Four	21,667	62,987
Year Five	4,046	7,163
Year Six and Prior	6,440	7,877
Revolving	8,252	14,521
Total	1,076,082	856,119
Commercial and industrial | Real estate construction | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	597,370	381,283
Year Two	328,391	206,879
Year Three	88,660	169,606
Year Four	21,221	14,197
Year Five	2,568	7,163
Year Six and Prior	6,274	7,823
Revolving	8,252	14,507
Total	1,052,736	801,458
Commercial and industrial | Real estate construction | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	665	2,704
Year Two	16,218	858
Year Three	1,257	2,145
Year Four	0	44,846
Year Five	0	0
Year Six and Prior	122	0
Revolving	0	14
Total	18,262	50,567
Commercial and industrial | Real estate construction | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	2,587	0
Year Two	356	50
Year Three	173	46
Year Four	446	3,944
Year Five	1,478	0
Year Six and Prior	44	54
Revolving	0	0
Total	5,084	4,094
Agricultural and agricultural real estate
Financing Receivable, Recorded Investment [Line Items]
Year One	337,260	230,447
Year Two	143,991	113,515
Year Three	83,376	57,525
Year Four	36,947	51,008
Year Five	35,367	25,274
Year Six and Prior	42,026	46,445
Revolving	241,543	229,539
Total	920,510	753,753
Agricultural and agricultural real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	324,791	217,179
Year Two	140,252	102,030
Year Three	79,307	47,927
Year Four	34,447	32,913
Year Five	22,600	22,029
Year Six and Prior	38,672	35,548
Revolving	239,686	220,065
Total	879,755	677,691
Agricultural and agricultural real estate | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	3,795	4,018
Year Two	515	10,390
Year Three	3,865	4,688
Year Four	641	2,270
Year Five	444	33
Year Six and Prior	672	2,038
Revolving	902	2,948
Total	10,834	26,385
Agricultural and agricultural real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	8,674	9,250
Year Two	3,224	1,095
Year Three	204	4,910
Year Four	1,859	15,825
Year Five	12,323	3,212
Year Six and Prior	2,682	8,859
Revolving	955	6,526
Total	29,921	49,677
Residential real estate
Financing Receivable, Recorded Investment [Line Items]
Year One	189,867	317,748
Year Two	270,929	88,298
Year Three	65,739	51,922
Year Four	40,524	57,542
Year Five	37,951	45,492
Year Six and Prior	224,621	238,264
Revolving	23,730	30,017
Total	853,361	829,283
Residential real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	189,133	311,292
Year Two	268,561	86,355
Year Three	64,627	50,762
Year Four	39,468	53,773
Year Five	34,863	43,619
Year Six and Prior	217,489	230,566
Revolving	23,331	29,017
Total	837,472	805,384
Residential real estate | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	706	3,928
Year Two	1,095	1,499
Year Three	88	750
Year Four	957	1,452
Year Five	2,296	734
Year Six and Prior	2,237	1,977
Revolving	399	1,000
Total	7,778	11,340
Residential real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	28	2,528
Year Two	1,273	444
Year Three	1,024	410
Year Four	99	2,317
Year Five	792	1,139
Year Six and Prior	4,895	5,721
Revolving	0	0
Total	8,111	12,559
Consumer
Financing Receivable, Recorded Investment [Line Items]
Year One	80,800	69,994
Year Two	48,309	20,771
Year Three	11,999	13,661
Year Four	6,444	9,610
Year Five	4,989	11,462
Year Six and Prior	27,778	20,404
Revolving	326,394	273,622
Total	506,713	419,524
Consumer | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	80,592	69,172
Year Two	47,787	20,258
Year Three	11,722	13,051
Year Four	6,022	9,001
Year Five	4,840	10,986
Year Six and Prior	24,655	18,202
Revolving	325,247	271,034
Total	500,865	411,704
Consumer | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	20	555
Year Two	191	309
Year Three	35	392
Year Four	119	373
Year Five	74	113
Year Six and Prior	1,584	591
Revolving	953	2,210
Total	2,976	4,543
Consumer | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	188	267
Year Two	331	204
Year Three	242	218
Year Four	303	236
Year Five	75	363
Year Six and Prior	1,539	1,611
Revolving	194	378
Total	$ 2,872	$ 3,277

LOANS (Not Covered by Share Agr

LOANS (Not Covered by Share Agreements (Past Due Financing Receivables)) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	$ 58,231	$ 69,369
Loans receivable held to maturity	11,428,352	9,954,572
Financial Asset, Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	5,039	7,912
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	3,907	7,026
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	859	336
90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	273	550
Financial Asset, Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	11,365,082	9,877,291
Commercial and industrial | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	22,766	18,228
Loans receivable held to maturity	3,464,414	2,645,085
Commercial and industrial | Paycheck Protection Program ("PPP")
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	19	0
Loans receivable held to maturity	11,025	199,883
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	8,803	11,150
Loans receivable held to maturity	2,265,307	2,240,334
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	11,658	13,316
Loans receivable held to maturity	2,330,940	2,010,591
Commercial and industrial | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	2,351	368
Loans receivable held to maturity	1,076,082	856,119
Commercial and industrial | Financial Asset, Past Due | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	1,586	1,748
Commercial and industrial | Financial Asset, Past Due | Paycheck Protection Program ("PPP")
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Commercial and industrial | Financial Asset, Past Due | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	139	130
Commercial and industrial | Financial Asset, Past Due | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	3,929
Commercial and industrial | Financial Asset, Past Due | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	44	288
Commercial and industrial | 30-59 Days Past Due | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	1,099	1,024
Commercial and industrial | 30-59 Days Past Due | Paycheck Protection Program ("PPP")
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Commercial and industrial | 30-59 Days Past Due | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	12	130
Commercial and industrial | 30-59 Days Past Due | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	3,929
Commercial and industrial | 30-59 Days Past Due | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	16	238
Commercial and industrial | 60-89 Days Past Due | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	356	183
Commercial and industrial | 60-89 Days Past Due | Paycheck Protection Program ("PPP")
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Commercial and industrial | 60-89 Days Past Due | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	127	0
Commercial and industrial | 60-89 Days Past Due | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Commercial and industrial | 60-89 Days Past Due | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	28	50
Commercial and industrial | 90 Days or More Past Due | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	131	541
Commercial and industrial | 90 Days or More Past Due | Paycheck Protection Program ("PPP")
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Commercial and industrial | 90 Days or More Past Due | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Commercial and industrial | 90 Days or More Past Due | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Commercial and industrial | 90 Days or More Past Due | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Commercial and industrial | Financial Asset, Not Past Due | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	3,440,062	2,625,109
Commercial and industrial | Financial Asset, Not Past Due | Paycheck Protection Program ("PPP")
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	11,006	199,883
Commercial and industrial | Financial Asset, Not Past Due | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	2,256,365	2,229,054
Commercial and industrial | Financial Asset, Not Past Due | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	2,319,282	1,993,346
Commercial and industrial | Financial Asset, Not Past Due | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	1,073,687	855,463
Agricultural and agricultural real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	6,232	15,686
Loans receivable held to maturity	920,510	753,753
Agricultural and agricultural real estate | Financial Asset, Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	190	687
Agricultural and agricultural real estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	48	687
Agricultural and agricultural real estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Agricultural and agricultural real estate | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	142	0
Agricultural and agricultural real estate | Financial Asset, Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	914,088	737,380
Residential real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	5,264	9,167
Loans receivable held to maturity	853,361	829,283
Residential real estate | Financial Asset, Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	1,358	822
Residential real estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	1,206	767
Residential real estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	152	46
Residential real estate | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	9
Residential real estate | Financial Asset, Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	846,739	819,294
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	1,138	1,454
Loans receivable held to maturity	506,713	419,524
Consumer | Financial Asset, Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	1,722	308
Consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	1,526	251
Consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	196	57
Consumer | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	0	0
Consumer | Financial Asset, Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans receivable held to maturity	$ 503,853	$ 417,762

LOANS (Related Parties Roll For

LOANS (Related Parties Roll Forward) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance at beginning of year	$ 193,877	$ 215,449
Advances	1,382	69,204
Repayments	0	(90,776)
Other	(190,622)	0
Balance at end of year	$ 4,637	$ 193,877

ALLOWANCE FOR CREDIT LOSSES (Ch

ALLOWANCE FOR CREDIT LOSSES (Change in Allowance For Credit Losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance at beginning of year	$ 110,088	$ 131,606	$ 70,395
Allowance for purchased credit deteriorated loans	0	0	12,313
Provision (benefit) for credit losses	10,636	(17,706)	65,745
Recoveries on loans previously charged-off	7,055	4,931	3,804
Charge-offs on loans	(18,296)	(8,743)	(32,722)
Balance at end of year	109,483	110,088	131,606
Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance at beginning of year	0	0	12,071
Balance at end of year		0	0
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance at beginning of year	$ 110,088	131,606	82,466
Provision (benefit) for credit losses		(17,706)
Recoveries on loans previously charged-off		4,931
Charge-offs on loans		(8,743)
Balance at end of year		$ 110,088	$ 131,606

ALLOWANCE FOR CREDIT LOSSES (Al

ALLOWANCE FOR CREDIT LOSSES (Allowance for Credit Losses by Loan Category) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	$ 110,088	$ 131,606	$ 70,395
Charge-offs	18,296	8,743	32,722
Recoveries	7,055	4,931	3,804
Provision (Benefit)	10,636	(17,706)	65,745
Balance at end of year	109,483	110,088	131,606
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	110,088	131,606	82,466
Charge-offs		8,743
Recoveries		4,931
Provision (Benefit)		(17,706)
Balance at end of year		110,088	131,606
Commercial and industrial | Commercial and industrial
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	27,738	38,818
Balance at end of year	29,071	27,738	38,818
Commercial and industrial | Commercial and industrial | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	6,964	2,150
Recoveries	4,951	3,058
Provision (Benefit)	3,346	(11,988)
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	19,214	20,001
Balance at end of year	13,948	19,214	20,001
Commercial and industrial | Owner occupied commercial real estate | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	129	296
Recoveries	112	152
Provision (Benefit)	(5,249)	(643)
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	17,908	20,873
Balance at end of year	16,539	17,908	20,873
Commercial and industrial | Non-owner occupied commercial real estate | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	193	1,637
Recoveries	60	33
Provision (Benefit)	(1,236)	(1,361)
Commercial and industrial | Real estate construction
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	22,538	20,080
Balance at end of year	29,998	22,538	20,080
Commercial and industrial | Real estate construction | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	35	10
Recoveries	13	10
Provision (Benefit)	7,482	2,458
Agricultural and agricultural real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	5,213	7,129
Balance at end of year	2,634	5,213	7,129
Agricultural and agricultural real estate | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	3,217	1,902
Recoveries	653	531
Provision (Benefit)	(15)	(545)
Residential real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	8,427	11,935
Balance at end of year	7,711	8,427	11,935
Residential real estate | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	307	181
Recoveries	0	13
Provision (Benefit)	(409)	(3,340)
Consumer
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	9,050	12,770
Balance at end of year	9,582	9,050	$ 12,770
Consumer | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	7,451	2,567
Recoveries	1,266	1,134
Provision (Benefit)	$ 6,717	$ (2,287)

ALLOWANCE FOR CREDIT LOSSES (_2

ALLOWANCE FOR CREDIT LOSSES (Change in Allowance for Credit Losses on Unfunded Commitments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	$ 15,462	$ 15,280
Provision	4,734	182
Ending balance	$ 20,196	$ 15,462

PREMISES, FURNITURE AND EQUIP_3

PREMISES, FURNITURE AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total	$ 295,869	$ 309,582
Less accumulated depreciation	(105,390)	(104,583)
Premises, furniture and equipment, net	190,479	204,999
Depreciation expense	13,200	13,500	$ 11,800
Land and land improvements
Property, Plant and Equipment [Line Items]
Total	56,599	59,195
Buildings and building improvements
Property, Plant and Equipment [Line Items]
Total	172,585	177,296
Depreciation expense	6,300	6,900	6,500
Furniture and equipment
Property, Plant and Equipment [Line Items]
Total	66,685	73,091
Depreciation expense	$ 6,900	$ 6,600	$ 5,300

GOODWILL, CORE DEPOSIT INTANG_3

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Goodwill [Line Items]
Goodwill	$ 576,005,000	$ 576,005,000
Goodwill, impairment loss	0
Mortgage loans serviced for others	725,900,000	723,300,000
Custodial escrow balances maintained	5,100,000	4,500,000
Servicing rights, net	7,840,000	6,890,000
Mortgage Servicing Rights
Goodwill [Line Items]
Fair value of mortgage servicing rights	$ 7,840,000	$ 6,412,000
Prepayment rate (as a percent)	7.90%	13.40%
Discount rate	10.02%	9.02%
Fees collected for servicing of mortgage loans	$ 1,800,000	$ 1,800,000	$ 1,700,000
Servicing asset	$ 7,840,000	$ 6,412,000	5,189,000
Mortgage Servicing Rights | Minimum | Measurement Input, Cap Rate
Goodwill [Line Items]
Average capitalization rate (percent)	0.0083	0.0076
Mortgage Servicing Rights | Maximum | Measurement Input, Cap Rate
Goodwill [Line Items]
Average capitalization rate (percent)	0.0148	0.0120
Commercial Servicing Rights
Goodwill [Line Items]
Fair value of mortgage servicing rights	$ 0	$ 782,000
Fees collected for servicing of mortgage loans		536,000	879,000
Servicing rights, net	0	45,400,000
Servicing asset	$ 0	$ 478,000	$ 863,000
Commercial Servicing Rights | Minimum
Goodwill [Line Items]
Prepayment rate (as a percent)		12.52%
Discount rate		9.20%
Commercial Servicing Rights | Maximum
Goodwill [Line Items]
Prepayment rate (as a percent)		16.88%
Discount rate		10.66%
Commercial Servicing Rights less than 20 Years
Goodwill [Line Items]
Fair value of mortgage servicing rights		$ 98,000
Servicing rights, term	20 years	20 years
Servicing asset		$ 45,000
Commercial Servicing Rights more than 20 Years
Goodwill [Line Items]
Fair value of mortgage servicing rights		$ 684,000
Servicing rights, term	20 years	20 years
Servicing asset		$ 433,000

GOODWILL, CORE DEPOSIT INTANG_4

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Carrying Amount of Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 123,116	$ 122,206
Accumulated Amortization	90,122	82,328
Net Carrying Amount	32,994	39,878
Core Deposit Intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	101,185	101,185
Accumulated Amortization	76,031	68,330
Net Carrying Amount	25,154	32,855
Customer Relationship Intangible
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,177	1,177
Accumulated Amortization	1,177	1,044
Net Carrying Amount	0	133
Mortgage Servicing Rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	13,700	12,790
Accumulated Amortization	5,860	6,378
Net Carrying Amount	7,840	6,412
Commercial Servicing Rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	7,054	7,054
Accumulated Amortization	7,054	6,576
Net Carrying Amount	$ 0	$ 478

GOODWILL, CORE DEPOSIT INTANG_5

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Estimated Future Amortization Expense for Amortizable Intangible Assets) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Year ending December 31,
2023	$ 8,699
2024	7,271
2025	6,100
2026	4,653
2027	3,441
Thereafter	2,830
Total	32,994
Core Deposit Intangibles
Year ending December 31,
2023	6,739
2024	5,591
2025	4,700
2026	3,533
2027	2,601
Thereafter	1,990
Total	25,154
Mortgage Servicing Rights
Year ending December 31,
2023	1,960
2024	1,680
2025	1,400
2026	1,120
2027	840
Thereafter	840
Total	$ 7,840

GOODWILL, CORE DEPOSIT INTANG_6

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Changes in Capitalized Mortgage and Commercial Servicing Rights) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Servicing Assets at Fair Value [Line Items]
Servicing Asset, Fair Value, Change in Fair Value, Other, Statement of Income or Comprehensive Income [Extensible Enumeration]	Net gains on sale of loans held for sale	Net gains on sale of loans held for sale
Mortgage Servicing Rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Balance at beginning of period	$ 6,412	$ 5,189
Originations	1,425	1,522
Amortization	(1,139)	(1,387)
Writedown on mortgage servicing rights	(516)	0
Valuation adjustment	1,658	1,088
Balance at end of period	7,840	6,412
Fair value of mortgage servicing rights	7,840	6,412
Commercial Servicing Rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Balance at beginning of period	478	863
Originations	0	0
Amortization	(478)	(385)
Balance at end of period	0	478
Fair value of mortgage servicing rights	$ 0	$ 782
Servicing rights, net to servicing portfolio (as a percent)	0%	1.05%

GOODWILL, CORE DEPOSIT INTANG_7

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Book Value, Fair Value, and Valuation Allowance of Mortgage and Commercial Servicing Rights) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Mortgage Servicing Rights 15-year Tranche
Finite-Lived Intangible Assets [Line Items]
Book Value	$ 1,388	$ 1,607
Fair Value	1,388	1,280
Impairment	0	327
Mortgage Servicing Rights 30-year Tranche
Finite-Lived Intangible Assets [Line Items]
Book Value	6,452	6,463
Fair Value	6,452	5,132
Impairment	$ 0	$ 1,331

GOODWILL, CORE DEPOSIT PREMIUM

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Mortgage loans servicing) (Details) - Mortgage Servicing Rights - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Valuation servicing rights in tranches [Line Items]
Prepayment rate (as a percent)	7.90%	13.40%
Pretax discount rate	10.02%	9.02%
Fair value of mortgage servicing rights	$ 7,840	$ 6,412

DEPOSITS (Scheduled Maturities

DEPOSITS (Scheduled Maturities of Time Certificates of Deposit) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deposits [Abstract]
2023	$ 1,531,996
2024	227,991
2025	22,492
2026	15,590
2027	18,003
Thereafter	1,206
Total	1,817,278	$ 1,024,020
Time deposits, $100,000 or more	1,500,000	605,200
Time deposits over $250,000	$ 1,280,000	$ 333,700

DEPOSITS (Interest Expense on D

DEPOSITS (Interest Expense on Deposits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deposits [Abstract]
Savings and money market accounts	$ 46,623	$ 9,063	$ 16,560
Time certificates of deposit in denominations of $100,000 or more	2,217	3,463	8,244
Other time deposits	8,040	2,271	5,483
Interest expense on deposits	56,880	$ 14,797	$ 30,287
Uninsured deposits	$ 7,700,000

SHORT-TERM BORROWINGS (Summary

SHORT-TERM BORROWINGS (Summary of Short-term Borrowings) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Short-term Debt [Line Items]
Short-term borrowings	$ 376,117	$ 131,597
Retail repurchase agreements
Short-term Debt [Line Items]
Short-term borrowings	95,303	122,996
Advances from the FHLB
Short-term Debt [Line Items]
Short-term borrowings	50,000	0
Advances from the federal discount window
Short-term Debt [Line Items]
Short-term borrowings	224,000	0
Other short-term borrowings
Short-term Debt [Line Items]
Short-term borrowings	$ 6,814	$ 8,601

SHORT-TERM BORROWINGS (Narrativ

SHORT-TERM BORROWINGS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-term Debt [Line Items]
Short-term borrowings	$ 376,117,000	$ 131,597,000
Pledged commercial loans	11,318,869,000	9,844,484,000
Retail Repurchase Agreements
Short-term Debt [Line Items]
Short-term borrowings	$ 95,303,000	$ 122,996,000
Debt term	12 months	12 months
Advances from the federal discount window
Short-term Debt [Line Items]
Borrowing capacity	$ 725,600,000
Short-term borrowings	224,000,000	$ 0
Remaining borrowing capacity	501,600,000
Advances from the federal discount window | Asset Pledged as Collateral without Right
Short-term Debt [Line Items]
Pledged securities	1,490,000,000
Pledged commercial loans	60,800,000
Revolving Credit Facility
Short-term Debt [Line Items]
Borrowing capacity	100,000,000
Short-term borrowings	$ 0	$ 0

SHORT-TERM BORROWINGS (Balances

SHORT-TERM BORROWINGS (Balances and Rates) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Maximum month-end balance	$ 376,117	$ 299,457	$ 380,360
Average month-end balance	$ 191,306	$ 173,556	$ 157,348
Weighted average interest rate for the year	1.61%	0.26%	0.39%
Weighted average interest rate at year-end	4.07%	0.19%	0.18%

OTHER BORROWINGS (Schedule of O

OTHER BORROWINGS (Schedule of Other Borrowings) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Long-term debt	$ 371,753	$ 372,072
Advances from the FHLB
Debt Instrument [Line Items]
Weighted average interest rate	3.03%
Long-term debt	$ 740	898
Trust preferred securities
Debt Instrument [Line Items]
Long-term debt	148,284	147,316
Contracts payable for purchase of real estate and other assets
Debt Instrument [Line Items]
Long-term debt	82	1,593
Subordinated notes
Debt Instrument [Line Items]
Long-term debt	$ 222,647	$ 222,265

OTHER BORROWINGS (Narrative) (D

OTHER BORROWINGS (Narrative) (Details)		12 Months Ended
	Sep. 08, 2021 USD ($)	Dec. 31, 2022 USD ($) subsidiary	Dec. 31, 2021 USD ($)	Dec. 17, 2014 USD ($)
Debt Instrument [Line Items]
Long-term debt		$ 371,753,000	$ 372,072,000
FHLB stock, required collateral		10,900,000	8,500,000
Additional collateral, aggregate fair value		11,318,869,000	9,844,484,000
FHLB borrowing capacity		$ 581,200,000
Number of wholly-owned trust subsidiaries that issue preferred securities | subsidiary		15
Subordinated notes qualified as Tier 2 capital		$ 222,600,000
Asset Pledged as Collateral without Right | Advances from the FHLB
Debt Instrument [Line Items]
Additional collateral, aggregate fair value		4,000,000,000	4,430,000,000
Tier 2
Debt Instrument [Line Items]
Subordinated notes qualified as Tier 2 capital		162,900,000
Trust preferred securities
Debt Instrument [Line Items]
Long-term debt		148,284,000	147,316,000
Deferred issuance costs		40,000	44,000
Contracts payable for purchase of real estate and other assets
Debt Instrument [Line Items]
Long-term debt		82,000	1,593,000
Debt issued				$ 75,000,000
Debt discount				$ 1,100,000
Stated interest rate (as a percent)				5.75%
Contracts payable for purchase of real estate and other assets | Subordinated Notes 2021
Debt Instrument [Line Items]
Deferred issuance costs		443,000	494,000
Debt issued	$ 150,000,000
Debt discount	$ 1,900,000
Stated interest rate (as a percent)	2.75%
Basis spread on variable rate (as a percent)	2.10%
Contracts payable for purchase of real estate and other assets | Other Assets
Debt Instrument [Line Items]
Unamortized debt issuance expense		$ 76,000	$ 114,000

OTHER BORROWINGS (Trust Preferr

OTHER BORROWINGS (Trust Preferred Offerings) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Less: deferred issuance costs	$ (40)
Total	371,753	$ 372,072
Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	148,324
Total	148,284	$ 147,316
Heartland Financial Statutory Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 10,310
Interest rate (as a percent)	7.49%
Heartland Financial Statutory Trust V | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 20,619
Interest rate (as a percent)	5.41%
Heartland Financial Statutory Trust VI | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 20,619
Interest rate (as a percent)	6.25%
Heartland Financial Statutory Trust VII | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 18,042
Interest rate (as a percent)	6.24%
Morrill Statutory Trust I | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 9,370
Interest rate (as a percent)	7.97%
Morrill Statutory Trust II | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 9,087
Interest rate (as a percent)	7.59%
Sheboygan Statutory Trust I | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 6,790
Interest rate (as a percent)	7.69%
CBNM Capital Trust I | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 4,558
Interest rate (as a percent)	8.02%
Citywide Capital Trust III | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 6,605
Interest rate (as a percent)	7.22%
Citywide Capital Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 4,468
Interest rate (as a percent)	6.89%
Citywide Capital Trust V | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 12,424
Interest rate (as a percent)	6.31%
OCGI Statutory Trust III | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 3,020
Interest rate (as a percent)	8.48%
OCGI Capital Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 5,511
Interest rate (as a percent)	7.27%
BVBC Capital Trust II | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 7,319
Interest rate (as a percent)	7.69%
BVBC Capital Trust III | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 9,582
Interest rate (as a percent)	6.35%
LIBOR | Heartland Financial Statutory Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.75%
LIBOR | Heartland Financial Statutory Trust V | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.33%
LIBOR | Heartland Financial Statutory Trust VI | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.48%
LIBOR | Heartland Financial Statutory Trust VII | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.48%
LIBOR | Morrill Statutory Trust I | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	3.25%
LIBOR | Morrill Statutory Trust II | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.85%
LIBOR | Sheboygan Statutory Trust I | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.95%
LIBOR | CBNM Capital Trust I | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	3.25%
LIBOR | Citywide Capital Trust III | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.80%
LIBOR | Citywide Capital Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.20%
LIBOR | Citywide Capital Trust V | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.54%
LIBOR | OCGI Statutory Trust III | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	3.65%
LIBOR | OCGI Capital Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.50%
LIBOR | BVBC Capital Trust II | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	3.25%
LIBOR | BVBC Capital Trust III | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.60%

OTHER BORROWINGS (Schedule of M

OTHER BORROWINGS (Schedule of Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
2023	$ 82
2024	74,715
2025	0
2026	0
2027	196
Thereafter	296,760
Total	$ 371,753	$ 372,072

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Cash Collateral on Derivative Financial Instruments) (Details)	Dec. 31, 2021 USD ($)
Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 0

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS (Cash Flow Hedges) (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) swap	Dec. 31, 2021 USD ($)	Sep. 30, 2021 swap
Derivative [Line Items]
Derivative, number of swaps | swap	1
Cash flow hedge gain (loss) to be reclassified within twelve months	$ (2,900,000)
Reclassification from accumulated other comprehensive income to interest expense	487,000
Interest Rate Swap
Derivative [Line Items]
Derivative, notional amount		$ 0
Interest Rate Swap | Cash Flow Hedging
Derivative [Line Items]
Derivative, notional amount	500,000,000
Unaffiliated Bank
Derivative [Line Items]
Derivative, number of swaps | swap			2
Cash flow hedge gain (loss) to be reclassified within twelve months	$ (733,000)

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS (Balance Sheet Category and Fair Values of Derivative Instruments (Cash Flow Hedges)) (Details) - Other Assets $ in Thousands	Dec. 31, 2022 USD ($)
Derivatives, Fair Value [Line Items]
Notional Amount	$ 6,028
Interest Rate Swap One
Derivatives, Fair Value [Line Items]
Notional Amount	500,000
Fair Value	$ 13

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS (Gains (Losses) Recognized on Derivatives (Cash Flow Hedges)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Trading Activity, Gains and Losses, Net [Line Items]
Amount of gain (loss) recognized in OCI	$ 500	$ 5,037	$ (904)
Amount of gain (loss) reclassified from AOCI into income	(246)	$ 1,601	$ 1,820
Interest Rate Swap One
Trading Activity, Gains and Losses, Net [Line Items]
Amount of gain (loss) recognized in OCI	13
Interest Income | Interest Rate Swap One
Trading Activity, Gains and Losses, Net [Line Items]
Amount of gain (loss) reclassified from AOCI into income	$ 487

DERIVATIVE FINANCIAL INSTRUME_7

DERIVATIVE FINANCIAL INSTRUMENTS (Fair Value Hedge) (Details) - Fair Value Hedging - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Derivative [Line Items]
Notional Amount	$ 1,185
Notional Amount		$ 16,755
Interest Income
Derivative [Line Items]
Gain (loss) recognized in interest income on fair value hedges	1,262	1,272
Other Liabilities
Derivative [Line Items]
Fair Value	54
Fair Value		(1,208)
Interest Rate Swap
Derivative [Line Items]
Cash pledged as collateral	$ 481	$ 3,800

DERIVATIVE FINANCIAL INSTRUME_8

DERIVATIVE FINANCIAL INSTRUMENTS (Balance Sheet Category and Fair Values of Embedded Derivatives) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other Nonoperating Income (Expense)
Derivative [Line Items]
Gain (loss) recognized in other noninterest income on embedded derivatives	$ 452	$ (997)
Other Assets
Derivative [Line Items]
Notional Amount	6,028
Fair Value	$ 135
Other Liabilities
Derivative [Line Items]
Notional Amount		7,496
Fair Value		$ (317)

DERIVATIVE FINANCIAL INSTRUME_9

DERIVATIVE FINANCIAL INSTRUMENTS (Loan Swaps) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Other Assets
Derivative [Line Items]
Notional Amount	$ 6,028,000
Other Liabilities
Derivative [Line Items]
Notional Amount		$ 7,496,000
Counterparties
Derivative [Line Items]
Cash pledged as collateral		0
Back-to-back Swaps
Derivative [Line Items]
Cash pledged as collateral	312,000	24,100,000
Back-to-back Swaps | Other Assets
Derivative [Line Items]
Notional Amount	819,662,000	463,069,000
Fair Value	$ 46,091,000	$ 23,574,000
Back-to-back Swaps | Other Assets | Weighted Average Receive Rate
Derivative [Line Items]
Weighted Average Rate	4.23%	4.44%
Back-to-back Swaps | Other Assets | Weighted Average Pay Rate
Derivative [Line Items]
Weighted Average Rate	6.76%	2.35%
Back-to-back Swaps | Other Liabilities
Derivative [Line Items]
Notional Amount	$ 819,662,000	$ 463,069,000
Fair Value	$ (46,091,000)	$ (23,574,000)
Back-to-back Swaps | Other Liabilities | Weighted Average Receive Rate
Derivative [Line Items]
Weighted Average Rate	6.76%	2.35%
Back-to-back Swaps | Other Liabilities | Weighted Average Pay Rate
Derivative [Line Items]
Weighted Average Rate	4.23%	4.44%
Back-to-back Swaps | Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 45,100,000	$ 0

DERIVATIVE FINANCIAL INSTRUM_10

DERIVATIVE FINANCIAL INSTRUMENTS (Balance Sheet Category and Fair Values of Derivative Instruments (Not Designated as Hedging Instruments)) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Counterparties
Derivatives, Fair Value [Line Items]
Cash pledged as collateral		$ 0
Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Cash pledged as collateral	$ 0
Not Designated as Hedging Instrument | Other Assets | Interest rate lock commitments (mortgage)
Assets
Notional Amount	9,340,000	37,046,000
Fair Value	174,000	1,306,000
Not Designated as Hedging Instrument | Other Assets | Forward commitments
Assets
Notional Amount	6,400,000	19,000,000
Fair Value	47,000	32,000
Not Designated as Hedging Instrument | Other Assets | Undesignated interest rate swaps
Assets
Notional Amount		7,496,000
Fair Value		317,000
Not Designated as Hedging Instrument | Other Liabilities | Forward commitments
Liabilities
Notional Amount	5,750,000	35,500,000
Fair Value	(99,000)	(95,000)
Not Designated as Hedging Instrument | Other Liabilities | Undesignated interest rate swaps
Liabilities
Notional Amount	6,028,000
Fair Value	(135,000)
Not Designated as Hedging Instrument | Counterparties
Derivatives, Fair Value [Line Items]
Cash pledged as collateral	$ 0	$ 0

DERIVATIVE FINANCIAL INSTRUM_11

DERIVATIVE FINANCIAL INSTRUMENTS (Derivative Instruments Gains and Losses Recognized (Not Designated as Hedging Instruments)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Gain on Sale Of Loans Held For Sale | Interest rate lock commitments (mortgage)
Trading Activity, Gains and Losses, Net [Line Items]
Year-to-date gain (loss) recognized	$ (1,828)	$ (2,345)
Gain on Sale Of Loans Held For Sale | Forward commitments
Trading Activity, Gains and Losses, Net [Line Items]
Year-to-date gain (loss) recognized	15	32
Gain on Sale Of Loans Held For Sale | Forward commitments
Trading Activity, Gains and Losses, Net [Line Items]
Year-to-date gain (loss) recognized	(4)	602
Other Nonoperating Income (Expense) | Undesignated interest rate swaps
Trading Activity, Gains and Losses, Net [Line Items]
Year-to-date gain (loss) recognized	$ (452)	$ 997

INCOME TAXES (Components of Inc

INCOME TAXES (Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current:
Federal									$ 45,911	$ 32,440	$ 34,513
State									13,549	11,352	12,450
Total current expense									59,460	43,792	46,963
Deferred:
Federal									(3,637)	8,938	(8,498)
State									(250)	2,605	(2,412)
Total deferred expense (benefit)									(3,887)	11,543	(10,910)
Total income tax expense	$ 13,936	$ 14,118	$ 15,402	$ 12,117	$ 10,271	$ 13,250	$ 16,481	$ 15,333	$ 55,573	$ 55,335	$ 36,053

INCOME TAXES (Deferred Tax Asse

INCOME TAXES (Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Tax effect of net unrealized loss on securities carried at fair value reflected in stockholders' equity	$ 159,763	$ 1,715
Tax effect of net unrealized loss on derivatives reflected in stockholders’ equity	210	367
Tax effect of net unrealized loss on securities transferred from carried at fair value to held to maturity reflected in stockholders' equity	45,174	0
Allowance for credit losses	28,732	28,149
Deferred compensation	12,861	11,299
Net operating loss carryforwards	21,844	18,874
Investments in partnerships	2,843	958
Deferred loan fees	0	1,691
Other	5,476	5,673
Total deferred tax assets	276,903	68,726
Valuation allowance for deferred tax assets	(19,001)	(15,120)
Total deferred tax assets after valuation allowance	257,902	53,606
Deferred tax liabilities:
Premises, furniture and equipment	9,227	10,502
Purchase accounting	7,954	7,977
Deferred loan costs	6,078	5,164
Other	3,297	5,560
Total deferred tax liabilities	26,556	29,203
Net deferred tax asset	$ 231,346	$ 24,403

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Annual limitation on deferred tax asset	$ 3,500
Deferred tax assets, state operating loss carryforwards	16,300	$ 14,300
Valuation allowance	19,001	15,120
Tax credits	6,613	7,613	$ 4,521
Investment in low-income housing	10,400	5,100	5,600
Tax credits, new market	300	300
Unrecognized tax benefits	719	724
Unrecognized tax benefits, accrued interest and penalties	91	87
Solar Energy Tax Credit
Operating Loss Carryforwards [Line Items]
Tax credits	4,200	6,100	2,300
Historic Rehabilitation Credit
Operating Loss Carryforwards [Line Items]
Tax credits	1,000	720	1,100
Low-income Housing
Operating Loss Carryforwards [Line Items]
Tax credits	1,100	538	$ 780
Tax credits, expected utilization, 2023	1,200
Tax credits, expected utilization, 2024	1,000
Tax credits, expected utilization, 2025	790
Tax credits, expected utilization, 2026	740
Capital Loss Carryforward
Operating Loss Carryforwards [Line Items]
Valuation allowance	1,500	1,900
Decrease in valuation allowance	165	491
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	203,400	183,300
State and Local Jurisdiction | Operating Loss Carryforwards
Operating Loss Carryforwards [Line Items]
Valuation allowance	15,500	13,200
FSI
Operating Loss Carryforwards [Line Items]
Deferred tax assets, federal operating loss carryforwards	3,600	4,300
FSI | Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 17,200	$ 20,500

INCOME TAXES (Effective Income

INCOME TAXES (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Computed "expected" tax on net income									$ 56,228	$ 57,804	$ 36,538
Increase (decrease) resulting from:
Nontaxable interest income									(5,804)	(5,504)	(4,011)
State income taxes, net of federal tax benefit									10,523	11,026	7,930
Tax credits									(6,613)	(7,613)	(4,521)
Valuation allowance									13	(440)	(374)
Excess tax expense/(benefit) on stock compensation									(113)	(270)	80
Other									1,339	332	411
Total income tax expense	$ 13,936	$ 14,118	$ 15,402	$ 12,117	$ 10,271	$ 13,250	$ 16,481	$ 15,333	$ 55,573	$ 55,335	$ 36,053
Effective tax rates									20.80%	20.10%	20.70%

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employer matching contribution, percent	3%	3%	3%
Contributions by employer	$ 5,300,000	$ 5,100,000	$ 4,100,000
Cost recognized	5,800,000	5,100,000	4,800,000
Nonqualified Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contributions by employer	$ 222,500	$ 237,200	$ 191,700

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Commitments to Extend Credit) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) request	Dec. 31, 2021 USD ($) request
Long-term Credit Commitments [Line Items]
Residential mortgage loans, repurchase obligation amount	$ 0	$ 0
Number of repurchase requests | request	0	0
Commitments to Extend Credit
Long-term Credit Commitments [Line Items]
Commitments to extend credit, amount	$ 4,730,000	$ 3,830,000
Standby Letters of Credit
Long-term Credit Commitments [Line Items]
Commitments to extend credit, amount	$ 55,100	$ 51,400

STOCK-BASED COMPENSATION (Narra

STOCK-BASED COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess tax benefit related to share-based payment awards	$ 131	$ 312
Granted (in shares)	64,518	0	0
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods	3 years
Share-based compensation costs	$ 7,800	$ 8,500	$ 7,200
Performance-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods	3 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods	4 years
Share-based compensation costs	$ 167	$ 0	0
Granted (in shares)	64,518	0
Share-based compensation arrangement, contractual term	9 years 11 months 1 day
Share-based compensation arrangement, intrinsic value	$ 0
Intrinsic value for the total of all options exercised	0
Fair value of shares under vested stock options and awards	$ 0
Long-Term Incentive Plan 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares issuable (in shares)				1,460,000
Shares available for issuance (in shares)	963,563
Long-Term Incentive Plan 2012 | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based unrecognized compensation costs	$ 9,100
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares issuable (in shares)	500,000
Shares available for issuance (in shares)	241,067
Share-based compensation costs	$ 214	$ 228	$ 186
Stocks purchased under the plan (in shares)	49,169	46,899	43,207

STOCK-BASED COMPENSATION (Summa

STOCK-BASED COMPENSATION (Summary of RSUs Activity) (Details) - RSUs - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shares
Outstanding at beginning of period (in shares)	389,885	348,275	254,383
Granted (in shares)	242,718	216,560	232,586
Vested (in shares)	(159,880)	(149,350)	(119,916)
Forfeited (in shares)	(48,637)	(25,600)	(18,778)
Outstanding at end of period (in shares)	424,086	389,885	348,275
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 44.19	$ 38.22	$ 46.76
Granted (in dollars per share)	48.38	51.44	32.06
Vested (in dollars per share)	44.96	40.83	44.47
Forfeited (in dollars per share)	45.49	40.96	46.10
Outstanding at end of period (in dollars per share)	$ 46.15	$ 44.19	$ 38.22

STOCK-BASED COMPENSATION (Sum_2

STOCK-BASED COMPENSATION (Summary of Stock Options Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shares
Outstanding at beginning of period (in shares)	0	0	0
Granted (in shares)	64,518	0	0
Exercised (in shares)	0	0	0
Forfeited (in shares)	0	0	0
Outstanding at end of period (in shares)	64,518	0	0
Options exercisable at end of period (in shares)	0	0	0
Weighted Average Exercise Price
Outstanding at beginning of period (in dollars per share)	$ 0	$ 0	$ 0
Granted (in dollars per share)	48.79	0	0
Exercised (in dollars per share)	0	0	0
Forfeited (in dollars per share)	0	0	0
Outstanding at end of period (in dollars per share)	48.79	0	0
Options exercisable at end of period (in dollars per share)	$ 0	$ 0	$ 0

STOCKHOLDER RIGHTS PLAN (Detail

STOCKHOLDER RIGHTS PLAN (Details)	Jan. 17, 2012 $ / shares	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2002 $ / shares shares
Temporary Equity [Line Items]
Ratio of preferred stock that can be purchased per right	0.001
Dividends, preferred stock, common share equivalents per share	$ 1,000
Preferred stock, liquidation preference per share of common stock	$ 1,000
Distribution date	10 days
Series A Preferred Stock
Temporary Equity [Line Items]
Preferred stock, shares authorized (in shares) | shares		16,000	16,000	16,000
Preferred stock, par value (in dollars per share)		$ 1	$ 1	$ 1
Preferred stock, shares issued (in shares) | shares		0	0
Preferred stock, shares outstanding (in shares) | shares		0	0
Preferred stock, redemption price (in dollars per share)	$ 70,000

REGULATORY CAPITAL REQUIREMEN_3

REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON SUBSIDIARY DIVIDENDS (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 2,204,829	$ 2,040,500
Actual - Ratio	0.1476	0.1590
For Capital Adequacy Purposes - Amount	$ 1,194,970	$ 1,026,345
For Capital Adequacy Purposes - Ratio	0.0800	0.0800
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 1,763,990	$ 1,590,111
Actual - Ratio	0.1181	0.1239
For Capital Adequacy Purposes - Amount	$ 896,228	$ 769,759
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 1,653,285	$ 1,479,406
Actual - Ratio	11.07%	11.53%
For Capital Adequacy Purposes - Amount	$ 672,171	$ 577,319
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 1,763,990	$ 1,590,111
Actual - Ratio	0.0913	0.0857
For Capital Adequacy Purposes - Amount	$ 772,911	$ 742,155
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
Minimum Capital Requirement
Tier 1 Capital (to Average Assets)
Retained earnings available for dividend payments	$ 702,200
Capital Requirement to Remain Well Capitalized
Tier 1 Capital (to Average Assets)
Retained earnings available for dividend payments	403,900
HTLF Bank
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 824,069
Actual - Ratio	0.1172
For Capital Adequacy Purposes - Amount	$ 562,497
For Capital Adequacy Purposes - Ratio	0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount	$ 703,122
To Be Well Capitalized Under Prompt Corrective Action - Ratio	0.1000
Dubuque Bank and Trust Company
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 184,096	$ 180,934
Actual - Ratio	0.1301	0.1307
For Capital Adequacy Purposes - Amount	$ 113,197	$ 110,758
For Capital Adequacy Purposes - Ratio	0.0800	0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount	$ 141,497	$ 138,447
To Be Well Capitalized Under Prompt Corrective Action - Ratio	0.1000	0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 174,684	$ 168,321
Actual - Ratio	0.1235	0.1216
For Capital Adequacy Purposes - Amount	$ 84,898	$ 83,068
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 113,197	$ 110,758
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0800	0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 174,684	$ 168,321
Actual - Ratio	12.35%	12.16%
For Capital Adequacy Purposes - Amount	$ 63,674	$ 62,301
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 91,973	$ 89,991
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	6.50%	6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 174,684	$ 168,321
Actual - Ratio	0.0808	0.0802
For Capital Adequacy Purposes - Amount	$ 86,473	$ 83,982
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 108,091	$ 104,978
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0500	0.0500
Illinois Bank & Trust
Total Capital (to Risk-Weighted Assets)
Actual - Amount		$ 135,986
Actual - Ratio		0.1288
For Capital Adequacy Purposes - Amount		$ 84,466
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 105,583
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 126,869
Actual - Ratio		0.1202
For Capital Adequacy Purposes - Amount		$ 63,350
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 84,466
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 126,869
Actual - Ratio		12.02%
For Capital Adequacy Purposes - Amount		$ 47,512
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 68,629
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 126,869
Actual - Ratio		0.0755
For Capital Adequacy Purposes - Amount		$ 67,212
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 84,016
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0500
Wisconsin Bank & Trust
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 128,490	$ 124,009
Actual - Ratio	0.1312	0.1427
For Capital Adequacy Purposes - Amount	$ 78,336	$ 69,499
For Capital Adequacy Purposes - Ratio	0.0800	0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount	$ 97,920	$ 86,874
To Be Well Capitalized Under Prompt Corrective Action - Ratio	0.1000	0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 119,231	$ 114,825
Actual - Ratio	0.1218	0.1322
For Capital Adequacy Purposes - Amount	$ 58,752	$ 52,124
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 78,336	$ 69,499
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0800	0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 119,231	$ 114,825
Actual - Ratio	12.18%	13.22%
For Capital Adequacy Purposes - Amount	$ 44,064	$ 39,093
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 63,648	$ 56,468
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	6.50%	6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 119,231	$ 114,825
Actual - Ratio	0.0922	0.0966
For Capital Adequacy Purposes - Amount	$ 51,753	$ 47,551
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 64,691	$ 59,439
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0500	0.0500
New Mexico Bank & Trust
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 238,190	$ 213,981
Actual - Ratio	0.1323	0.1210
For Capital Adequacy Purposes - Amount	$ 144,059	$ 141,530
For Capital Adequacy Purposes - Ratio	0.0800	0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount	$ 180,073	$ 176,912
To Be Well Capitalized Under Prompt Corrective Action - Ratio	0.1000	0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 223,602	$ 198,728
Actual - Ratio	0.1242	0.1123
For Capital Adequacy Purposes - Amount	$ 108,044	$ 106,147
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 144,059	$ 141,530
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0800	0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 223,602	$ 198,728
Actual - Ratio	12.42%	11.23%
For Capital Adequacy Purposes - Amount	$ 81,033	$ 79,611
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 117,048	$ 114,993
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	6.50%	6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 223,602	$ 198,728
Actual - Ratio	0.0812	0.0778
For Capital Adequacy Purposes - Amount	$ 110,214	$ 102,173
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 137,767	$ 127,716
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0500	0.0500
Arizona Bank & Trust
Total Capital (to Risk-Weighted Assets)
Actual - Amount		$ 157,475
Actual - Ratio		0.1261
For Capital Adequacy Purposes - Amount		$ 99,886
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 124,858
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 147,098
Actual - Ratio		0.1178
For Capital Adequacy Purposes - Amount		$ 74,915
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 99,886
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 147,098
Actual - Ratio		11.78%
For Capital Adequacy Purposes - Amount		$ 56,186
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 81,158
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 147,098
Actual - Ratio		0.0799
For Capital Adequacy Purposes - Amount		$ 73,605
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 92,006
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0500
Rocky Mountain Bank
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 69,792	$ 64,366
Actual - Ratio	0.1284	0.1307
For Capital Adequacy Purposes - Amount	$ 43,489	$ 39,385
For Capital Adequacy Purposes - Ratio	0.0800	0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount	$ 54,361	$ 49,231
To Be Well Capitalized Under Prompt Corrective Action - Ratio	0.1000	0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 63,814	$ 59,159
Actual - Ratio	0.1174	0.1202
For Capital Adequacy Purposes - Amount	$ 32,617	$ 29,538
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 43,489	$ 39,385
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0800	0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 63,814	$ 59,159
Actual - Ratio	11.74%	12.02%
For Capital Adequacy Purposes - Amount	$ 24,463	$ 22,154
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 35,335	$ 32,000
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	6.50%	6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 63,814	$ 59,159
Actual - Ratio	0.0849	0.0827
For Capital Adequacy Purposes - Amount	$ 30,064	$ 28,614
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 37,580	$ 35,767
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0500	0.0500
Citywide Banks
Total Capital (to Risk-Weighted Assets)
Actual - Amount		$ 265,964
Actual - Ratio		0.1509
For Capital Adequacy Purposes - Amount		$ 140,999
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 176,248
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 762,103	$ 244,722
Actual - Ratio	0.1084	0.1389
For Capital Adequacy Purposes - Amount	$ 421,873	$ 105,749
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 562,497	$ 140,999
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0800	0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 762,103	$ 244,722
Actual - Ratio	10.84%	13.89%
For Capital Adequacy Purposes - Amount	$ 316,405	$ 79,312
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 457,029	$ 114,561
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	6.50%	6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 762,103	$ 244,722
Actual - Ratio	0.0864	0.0954
For Capital Adequacy Purposes - Amount	$ 352,914	$ 102,587
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 441,143	$ 128,233
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0500	0.0500
Minnesota Bank & Trust
Total Capital (to Risk-Weighted Assets)
Actual - Amount		$ 87,263
Actual - Ratio		0.1479
For Capital Adequacy Purposes - Amount		$ 47,194
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 58,993
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 81,637
Actual - Ratio		0.1384
For Capital Adequacy Purposes - Amount		$ 35,396
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 47,194
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 81,637
Actual - Ratio		13.84%
For Capital Adequacy Purposes - Amount		$ 26,547
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 38,346
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 81,637
Actual - Ratio		0.0969
For Capital Adequacy Purposes - Amount		$ 33,698
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 42,123
Bank of Blue Valley
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 162,131	$ 160,694
Actual - Ratio	0.1607	0.1674
For Capital Adequacy Purposes - Amount	$ 80,689	$ 76,785
For Capital Adequacy Purposes - Ratio	0.0800	0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount	$ 100,861	$ 95,982
To Be Well Capitalized Under Prompt Corrective Action - Ratio	0.1000	0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 155,002	$ 150,305
Actual - Ratio	0.1537	0.1566
For Capital Adequacy Purposes - Amount	$ 60,516	$ 57,589
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 80,689	$ 76,785
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0800	0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 155,002	$ 150,305
Actual - Ratio	15.37%	15.66%
For Capital Adequacy Purposes - Amount	$ 45,387	$ 43,192
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 65,560	$ 62,388
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	6.50%	6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 155,002	$ 150,305
Actual - Ratio	0.1075	0.1075
For Capital Adequacy Purposes - Amount	$ 57,676	$ 55,921
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 72,095	$ 69,901
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0500	0.0500
Premier Valley Bank
Total Capital (to Risk-Weighted Assets)
Actual - Amount		$ 111,741
Actual - Ratio		0.1282
For Capital Adequacy Purposes - Amount		$ 69,720
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 87,151
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 104,336
Actual - Ratio		0.1197
For Capital Adequacy Purposes - Amount		$ 52,290
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 69,720
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 104,336
Actual - Ratio		11.97%
For Capital Adequacy Purposes - Amount		$ 39,218
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 56,648
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 104,336
Actual - Ratio		0.0922
For Capital Adequacy Purposes - Amount		$ 45,256
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 56,570
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0500
First Bank & Trust
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 288,518	$ 282,231
Actual - Ratio	0.1351	0.1548
For Capital Adequacy Purposes - Amount	$ 170,835	$ 145,823
For Capital Adequacy Purposes - Ratio	0.0800	0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount	$ 213,543	$ 182,279
To Be Well Capitalized Under Prompt Corrective Action - Ratio	0.1000	0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 267,169	$ 263,096
Actual - Ratio	0.1251	0.1443
For Capital Adequacy Purposes - Amount	$ 128,126	$ 109,367
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 170,835	$ 145,823
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0800	0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 267,169	$ 263,096
Actual - Ratio	12.51%	11.43%
For Capital Adequacy Purposes - Amount	$ 96,094	$ 82,025
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 138,803	$ 118,481
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	6.50%	6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 267,169	$ 263,096
Actual - Ratio	0.0929	0.0984
For Capital Adequacy Purposes - Amount	$ 115,026	$ 106,986
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 143,782	$ 133,732
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0500	0.0500

FAIR VALUE (Fair Value Measurem

FAIR VALUE (Fair Value Measurement Recurring) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities with a readily determinable fair value	$ 20,314
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	31,699	$ 1,008
Derivative financial instruments	0	0
Derivative liabilities	0	0
Level 1 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Level 1 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Derivative liabilities	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	6,115,445	7,529,366
Derivative financial instruments	46,293	23,891
Derivative liabilities	46,226	25,099
Level 2 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Level 2 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	47	32
Derivative liabilities	99	95
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Derivative financial instruments	0	0
Derivative liabilities	0	0
Level 3 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	174	1,306
Level 3 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Derivative liabilities	0	0
Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	6,193,658	7,555,603
Total liabilities at fair value	46,325	25,194
Recurring Basis | U.S. treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	31,699	1,008
Recurring Basis | U.S. agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	43,135	193,384
Recurring Basis | Obligations of states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	879,437	2,085,033
Recurring Basis | Mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	1,772,105	2,349,289
Recurring Basis | Mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	2,181,876	1,743,379
Recurring Basis | Commercial mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	85,123	123,912
Recurring Basis | Commercial mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	659,459	600,888
Recurring Basis | Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	416,054	409,653
Recurring Basis | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	57,942	3,040
Recurring Basis | Equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities with a readily determinable fair value	20,314	20,788
Recurring Basis | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	46,293	23,891
Recurring Basis | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	174	1,306
Recurring Basis | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	46,226	25,099
Recurring Basis | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	47	32
Derivative liabilities	99	95
Recurring Basis | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	31,699	1,008
Total liabilities at fair value	0	0
Recurring Basis | Level 1 | U.S. treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	31,699	1,008
Recurring Basis | Level 1 | U.S. agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 1 | Obligations of states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 1 | Mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 1 | Mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 1 | Commercial mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 1 | Commercial mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 1 | Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 1 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 1 | Equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities with a readily determinable fair value	0	0
Recurring Basis | Level 1 | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Recurring Basis | Level 1 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Recurring Basis | Level 1 | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0	0
Recurring Basis | Level 1 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Derivative liabilities	0	0
Recurring Basis | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	6,161,785	7,553,289
Total liabilities at fair value	46,325	25,194
Recurring Basis | Level 2 | U.S. treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 2 | U.S. agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	43,135	193,384
Recurring Basis | Level 2 | Obligations of states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	879,437	2,085,033
Recurring Basis | Level 2 | Mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	1,772,105	2,349,289
Recurring Basis | Level 2 | Mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	2,181,876	1,743,379
Recurring Basis | Level 2 | Commercial mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	85,123	123,912
Recurring Basis | Level 2 | Commercial mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	659,459	600,888
Recurring Basis | Level 2 | Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	416,054	409,653
Recurring Basis | Level 2 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	57,942	3,040
Recurring Basis | Level 2 | Equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities with a readily determinable fair value	20,314	20,788
Recurring Basis | Level 2 | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	46,293	23,891
Recurring Basis | Level 2 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Recurring Basis | Level 2 | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	46,226	25,099
Recurring Basis | Level 2 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	47	32
Derivative liabilities	99	95
Recurring Basis | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	174	1,306
Total liabilities at fair value	0	0
Recurring Basis | Level 3 | U.S. treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 3 | U.S. agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 3 | Obligations of states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 3 | Mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 3 | Mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 3 | Commercial mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 3 | Commercial mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 3 | Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 3 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring Basis | Level 3 | Equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities with a readily determinable fair value	0	0
Recurring Basis | Level 3 | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Recurring Basis | Level 3 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	174	1,306
Recurring Basis | Level 3 | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0	0
Recurring Basis | Level 3 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Derivative liabilities	$ 0	$ 0

FAIR VALUE (Fair Value Measur_2

FAIR VALUE (Fair Value Measurement Non-recurring) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 0	$ 0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	5,277	21,640
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	0
Nonrecurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	37,882	41,641
Loans held for sale	5,277	21,640
Other real estate owned	8,401	1,927
Premises, furniture and equipment held for sale	6,851	10,828
Nonrecurring Basis | Agricultural and agricultural real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	3,788
Nonrecurring Basis | Residential real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	1,607
Nonrecurring Basis | (Gains)/Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	4,186	2,284
Loans held for sale	(116)	(813)
Other real estate owned	180	686
Premises, furniture and equipment held for sale	1,562	241
Nonrecurring Basis | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	12,042	8,989
Nonrecurring Basis | Commercial and industrial | Owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	7,556	8,447
Nonrecurring Basis | Commercial and industrial | Non-owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	11,371	11,946
Nonrecurring Basis | Commercial and industrial | (Gains)/Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	4,186	275
Nonrecurring Basis | Commercial and industrial | (Gains)/Losses | Owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Commercial and industrial | (Gains)/Losses | Non-owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	1,637
Nonrecurring Basis | Real estate construction
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	1,518	0
Nonrecurring Basis | Real estate construction | (Gains)/Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Agricultural and agricultural real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans		11,404
Nonrecurring Basis | Agricultural and agricultural real estate | (Gains)/Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	372
Nonrecurring Basis | Residential real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans		855
Nonrecurring Basis | Residential real estate | (Gains)/Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Loans held for sale	0	0
Other real estate owned	0	0
Premises, furniture and equipment held for sale	0	0
Nonrecurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial | Owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial | Non-owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Real estate construction
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Agricultural and agricultural real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Residential real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Loans held for sale	5,277	21,640
Other real estate owned	0	0
Premises, furniture and equipment held for sale	0	0
Nonrecurring Basis | Significant Other Observable Inputs (Level 2) | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Significant Other Observable Inputs (Level 2) | Commercial and industrial | Owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Significant Other Observable Inputs (Level 2) | Commercial and industrial | Non-owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Significant Other Observable Inputs (Level 2) | Real estate construction
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Significant Other Observable Inputs (Level 2) | Agricultural and agricultural real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Significant Other Observable Inputs (Level 2) | Residential real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Nonrecurring Basis | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	37,882	41,641
Loans held for sale	0	0
Other real estate owned	8,401	1,927
Premises, furniture and equipment held for sale	6,851	10,828
Nonrecurring Basis | Significant Unobservable Inputs (Level 3) | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	12,042	8,989
Nonrecurring Basis | Significant Unobservable Inputs (Level 3) | Commercial and industrial | Owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	7,556	8,447
Nonrecurring Basis | Significant Unobservable Inputs (Level 3) | Commercial and industrial | Non-owner occupied commercial real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	11,371	11,946
Nonrecurring Basis | Significant Unobservable Inputs (Level 3) | Real estate construction
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	1,518	0
Nonrecurring Basis | Significant Unobservable Inputs (Level 3) | Agricultural and agricultural real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	3,788	11,404
Nonrecurring Basis | Significant Unobservable Inputs (Level 3) | Residential real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	1,607	855
Nonrecurring Basis | Commercial Servicing Rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	7,840	6,890
Nonrecurring Basis | Commercial Servicing Rights | (Gains)/Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	516	(1,088)
Nonrecurring Basis | Commercial Servicing Rights | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	0	0
Nonrecurring Basis | Commercial Servicing Rights | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	0	0
Nonrecurring Basis | Commercial Servicing Rights | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	$ 7,840	$ 6,890

FAIR VALUE (Quantitative Inform

FAIR VALUE (Quantitative Information About Level 3 Fair Value Measurements) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Interest rate lock commitments | Recurring Basis
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	$ 174	$ 1,306
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans held for sale	0	0
Interest rate lock commitments	0	0
Level 3 | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	174	1,306
Level 3 | Interest rate lock commitments | Recurring Basis
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	174	1,306
Valuation Technique, Discounted Cash Flow | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing rights	$ 7,840	$ 6,890
Valuation Technique, Discounted Cash Flow | Level 3 | Measurement Input, Discount Rate | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	10.02%	9.02%
Valuation Technique, Discounted Cash Flow | Level 3 | Measurement Input, Discount Rate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	9.98%	9%
Valuation Technique, Discounted Cash Flow | Level 3 | Measurement Input, Discount Rate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	11.72%	11%
Valuation Technique, Discounted Cash Flow | Level 3 | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments		$ 1,306
Valuation Technique, Discounted Cash Flow | Level 3 | Interest rate lock commitments | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input		0
Valuation Technique, Discounted Cash Flow | Level 3 | Interest rate lock commitments | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input		0.99
Valuation Technique, Discounted Cash Flow | Level 3 | Interest rate lock commitments | Measurement Input, Closing Ratio | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0.88	0.88
Valuation Technique, Discounted Cash Flow | Level 3 | Interest rate lock commitments | Measurement Input, Closing Ratio | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0
Valuation Technique, Discounted Cash Flow | Level 3 | Interest rate lock commitments | Measurement Input, Closing Ratio | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0.99
Valuation Technique, Modified Appraised Value | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned	$ 8,401	$ 1,927
Valuation Technique, Modified Appraised Value | Level 3 | Measurement Input, Appraised Value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	0%	0%
Valuation Technique, Modified Appraised Value | Level 3 | Measurement Input, Appraised Value | Minimum | Agricultural Portfolio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate		0%
Valuation Technique, Modified Appraised Value | Level 3 | Measurement Input, Appraised Value | Minimum | Residential real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate		0%
Valuation Technique, Modified Appraised Value | Level 3 | Measurement Input, Appraised Value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	10%	10%
Valuation Technique, Modified Appraised Value | Level 3 | Measurement Input, Appraised Value | Maximum | Agricultural Portfolio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate		7%
Valuation Technique, Modified Appraised Value | Level 3 | Measurement Input, Appraised Value | Maximum | Residential real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate		7%
Valuation Technique, Modified Appraised Value | Level 3 | Measurement Input, Constant Prepayment Rate | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	7.90%	13.40%
Valuation Technique, Modified Appraised Value | Level 3 | Measurement Input, Constant Prepayment Rate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	7.80%	13.10%
Valuation Technique, Modified Appraised Value | Level 3 | Measurement Input, Constant Prepayment Rate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	14.20%	18.60%
Valuation Technique, Modified Appraised Value | Level 3 | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 12,042	$ 8,989
Valuation Technique, Modified Appraised Value | Level 3 | Commercial and industrial | Measurement Input, Appraised Value | Minimum | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	0%	0%
Valuation Technique, Modified Appraised Value | Level 3 | Commercial and industrial | Measurement Input, Appraised Value | Maximum | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	10%	6%
Valuation Technique, Modified Appraised Value | Level 3 | Owner occupied commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 7,556	$ 8,447
Valuation Technique, Modified Appraised Value | Level 3 | Owner occupied commercial real estate | Measurement Input, Appraised Value | Minimum | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate		0%
Valuation Technique, Modified Appraised Value | Level 3 | Owner occupied commercial real estate | Measurement Input, Appraised Value | Maximum | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	10%	7%
Valuation Technique, Modified Appraised Value | Level 3 | Non-owner occupied commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 11,371	$ 11,946
Valuation Technique, Modified Appraised Value | Level 3 | Non-owner occupied commercial real estate | Measurement Input, Appraised Value | Minimum | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	0%	0%
Valuation Technique, Modified Appraised Value | Level 3 | Non-owner occupied commercial real estate | Measurement Input, Appraised Value | Maximum | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	10%	10%
Valuation Technique, Modified Appraised Value | Level 3 | Real estate construction
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 1,518
Valuation Technique, Modified Appraised Value | Level 3 | Real estate construction | Measurement Input, Appraised Value | Minimum | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	0%
Valuation Technique, Modified Appraised Value | Level 3 | Real estate construction | Measurement Input, Appraised Value | Maximum | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	10%
Valuation Technique, Modified Appraised Value | Level 3 | Residential Real Estate | Measurement Input, Appraised Value | Minimum | Residential real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	0%
Valuation Technique, Modified Appraised Value | Level 3 | Residential Real Estate | Measurement Input, Appraised Value | Maximum | Residential real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	10%
Valuation Technique, Modified Appraised Value | Level 3 | Residential real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 1,607	$ 855
Valuation Technique, Modified Appraised Value | Level 3 | Agricultural and agricultural real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 3,788	$ 11,404
Valuation Technique, Modified Appraised Value | Level 3 | Agricultural and agricultural real estate | Measurement Input, Appraised Value | Minimum | Agricultural Portfolio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	0%
Valuation Technique, Modified Appraised Value | Level 3 | Agricultural and agricultural real estate | Measurement Input, Appraised Value | Maximum | Agricultural Portfolio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	15%
Valuation Technique, Modified Appraised Value | Level 3 | Premises, Furniture and Equipment Held for Sale | Measurement Input, Appraised Value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	0%	0%
Valuation Technique, Modified Appraised Value | Level 3 | Premises, Furniture and Equipment Held for Sale | Measurement Input, Appraised Value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Pretax discount rate	10%	10%
Valuation Technique, Modified Appraised Value | Level 3 | Recurring Basis | Premises, Furniture and Equipment Held for Sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	$ 6,851	$ 10,828
Interest rate lock commitments | Valuation Technique, Discounted Cash Flow | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	$ 174

FAIR VALUE (Changes Level 3 Ass

FAIR VALUE (Changes Level 3 Assets (Fair Value, Recurring)) (Details) - Interest rate lock commitments - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	$ 1,306	$ 1,827
Total gains (losses), net, included in earnings	(1,828)	(2,345)
Issuances	3,683	15,403
Settlements	(2,987)	(13,579)
Balance at end of period	$ 174	$ 1,306

FAIR VALUE (Estimated Fair Valu

FAIR VALUE (Estimated Fair Value Financial Instruments (Including Carrying Amounts)) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial assets:
Held to maturity	$ 776,557	$ 94,139
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets
Financial liabilities:
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other liabilities
Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Cash and cash equivalents	$ 363,087	435,599
Time deposits in other financial institutions	1,740	2,894
Carried at fair value	31,699	1,008
Held to maturity	0	0
Other investments	0	0
Loans held for sale	0	0
Loans, net	0	0
Cash surrender value on life insurance	0	0
Derivatives	0	0
Financial liabilities:
Short term borrowings	0	0
Other borrowings	0	0
Derivatives	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest rate lock commitments
Financial assets:
Derivatives	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Forward commitments
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Demand deposits
Financial liabilities:
Deposits	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Savings deposits
Financial liabilities:
Deposits	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Time deposits
Financial liabilities:
Deposits	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial | Commercial and industrial
Financial assets:
Loans, net	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial | Real estate construction
Financial assets:
Loans, net	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Agricultural and agricultural real estate
Financial assets:
Loans, net	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Residential real estate
Financial assets:
Loans, net	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Consumer
Financial assets:
Loans, net	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Paycheck Protection Program ("PPP") | Commercial and industrial
Financial assets:
Loans, net	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	0	0
Significant Other Observable Inputs (Level 2)
Financial assets:
Cash and cash equivalents	0	0
Time deposits in other financial institutions	0	0
Carried at fair value	6,115,445	7,529,366
Held to maturity	776,557	94,139
Other investments	74,567	82,567
Loans held for sale	5,277	21,640
Loans, net	10,615,955	9,809,915
Cash surrender value on life insurance	193,403	191,722
Derivatives	46,293	23,891
Financial liabilities:
Short term borrowings	376,117	131,597
Other borrowings	372,473	373,194
Derivatives	46,226	25,099
Significant Other Observable Inputs (Level 2) | Interest rate lock commitments
Financial assets:
Derivatives	0	0
Significant Other Observable Inputs (Level 2) | Forward commitments
Financial assets:
Derivatives	47	32
Financial liabilities:
Derivatives	99	95
Significant Other Observable Inputs (Level 2) | Demand deposits
Financial liabilities:
Deposits	5,701,340	6,495,326
Significant Other Observable Inputs (Level 2) | Savings deposits
Financial liabilities:
Deposits	9,994,391	8,897,909
Significant Other Observable Inputs (Level 2) | Time deposits
Financial liabilities:
Deposits	1,817,278	1,024,020
Significant Other Observable Inputs (Level 2) | Commercial and industrial | Commercial and industrial
Financial assets:
Loans, net	3,258,085	2,594,012
Significant Other Observable Inputs (Level 2) | Commercial and industrial | Real estate construction
Financial assets:
Loans, net	1,037,726	844,578
Significant Other Observable Inputs (Level 2) | Agricultural and agricultural real estate
Financial assets:
Loans, net	838,849	737,834
Significant Other Observable Inputs (Level 2) | Residential real estate
Financial assets:
Loans, net	739,718	818,323
Significant Other Observable Inputs (Level 2) | Consumer
Financial assets:
Loans, net	480,018	415,487
Significant Other Observable Inputs (Level 2) | Paycheck Protection Program ("PPP") | Commercial and industrial
Financial assets:
Loans, net	11,025	199,883
Significant Other Observable Inputs (Level 2) | Owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,077,109	2,213,583
Significant Other Observable Inputs (Level 2) | Non-owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,173,425	1,986,215
Significant Unobservable Inputs (Level 3)
Financial assets:
Cash and cash equivalents	0	0
Time deposits in other financial institutions	0	0
Carried at fair value	0	0
Held to maturity	0	0
Other investments	0	0
Loans held for sale	0	0
Loans, net	37,882	41,641
Cash surrender value on life insurance	0	0
Derivatives	0	0
Financial liabilities:
Short term borrowings	0	0
Other borrowings	0	0
Derivatives	0	0
Significant Unobservable Inputs (Level 3) | Interest rate lock commitments
Financial assets:
Derivatives	174	1,306
Significant Unobservable Inputs (Level 3) | Forward commitments
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Significant Unobservable Inputs (Level 3) | Demand deposits
Financial liabilities:
Deposits	0	0
Significant Unobservable Inputs (Level 3) | Savings deposits
Financial liabilities:
Deposits	0	0
Significant Unobservable Inputs (Level 3) | Time deposits
Financial liabilities:
Deposits	0	0
Significant Unobservable Inputs (Level 3) | Commercial and industrial | Commercial and industrial
Financial assets:
Loans, net	12,042	8,989
Significant Unobservable Inputs (Level 3) | Commercial and industrial | Real estate construction
Financial assets:
Loans, net	1,518	0
Significant Unobservable Inputs (Level 3) | Agricultural and agricultural real estate
Financial assets:
Loans, net	3,788	11,404
Significant Unobservable Inputs (Level 3) | Residential real estate
Financial assets:
Loans, net	1,607	855
Significant Unobservable Inputs (Level 3) | Consumer
Financial assets:
Loans, net	0	0
Significant Unobservable Inputs (Level 3) | Paycheck Protection Program ("PPP") | Commercial and industrial
Financial assets:
Loans, net	0	0
Significant Unobservable Inputs (Level 3) | Owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	7,556	8,447
Significant Unobservable Inputs (Level 3) | Non-owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	11,371	11,946
Carrying Amount
Financial assets:
Cash and cash equivalents	363,087	435,599
Time deposits in other financial institutions	1,740	2,894
Carried at fair value	6,147,144	7,530,374
Held to maturity	829,403	84,709
Other investments	74,567	82,567
Loans held for sale	5,277	21,640
Loans, net	11,318,869	9,844,484
Cash surrender value on life insurance	193,403	191,722
Derivatives	46,293	23,891
Financial liabilities:
Short term borrowings	376,117	131,597
Other borrowings	371,753	372,072
Derivatives	46,226	25,099
Carrying Amount | Interest rate lock commitments
Financial assets:
Derivatives	174	1,306
Carrying Amount | Forward commitments
Financial assets:
Derivatives	47	32
Financial liabilities:
Derivatives	99	95
Carrying Amount | Demand deposits
Financial liabilities:
Deposits	5,701,340	6,495,326
Carrying Amount | Savings deposits
Financial liabilities:
Deposits	9,994,391	8,897,909
Carrying Amount | Time deposits
Financial liabilities:
Deposits	1,817,278	1,024,020
Carrying Amount | Commercial and industrial | Commercial and industrial
Financial assets:
Loans, net	3,435,343	2,617,347
Carrying Amount | Commercial and industrial | Real estate construction
Financial assets:
Loans, net	1,046,084	833,581
Carrying Amount | Agricultural and agricultural real estate
Financial assets:
Loans, net	917,876	748,540
Carrying Amount | Residential real estate
Financial assets:
Loans, net	845,650	820,856
Carrying Amount | Consumer
Financial assets:
Loans, net	497,131	410,474
Carrying Amount | Paycheck Protection Program ("PPP") | Commercial and industrial
Financial assets:
Loans, net	11,025	199,883
Carrying Amount | Owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,251,359	2,221,120
Carrying Amount | Non-owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,314,401	1,992,683
Estimated Fair Value
Financial assets:
Cash and cash equivalents	363,087	435,599
Time deposits in other financial institutions	1,740	2,894
Carried at fair value	6,147,144	7,530,374
Held to maturity	776,557	94,139
Other investments	74,567	82,567
Loans held for sale	5,277	21,640
Loans, net	10,653,837	9,851,556
Cash surrender value on life insurance	193,403	191,722
Derivatives	46,293	23,891
Financial liabilities:
Short term borrowings	376,117	131,597
Other borrowings	372,473	373,194
Derivatives	46,226	25,099
Estimated Fair Value | Interest rate lock commitments
Financial assets:
Derivatives	174	1,306
Estimated Fair Value | Forward commitments
Financial assets:
Derivatives	47	32
Financial liabilities:
Derivatives	99	95
Estimated Fair Value | Demand deposits
Financial liabilities:
Deposits	5,701,340	6,495,326
Estimated Fair Value | Savings deposits
Financial liabilities:
Deposits	9,994,391	8,897,909
Estimated Fair Value | Time deposits
Financial liabilities:
Deposits	1,817,278	1,024,020
Estimated Fair Value | Commercial and industrial | Commercial and industrial
Financial assets:
Loans, net	3,270,127	2,603,001
Estimated Fair Value | Commercial and industrial | Real estate construction
Financial assets:
Loans, net	1,039,244	844,578
Estimated Fair Value | Agricultural and agricultural real estate
Financial assets:
Loans, net	842,637	749,238
Estimated Fair Value | Residential real estate
Financial assets:
Loans, net	741,325	819,178
Estimated Fair Value | Consumer
Financial assets:
Loans, net	480,018	415,487
Estimated Fair Value | Paycheck Protection Program ("PPP") | Commercial and industrial
Financial assets:
Loans, net	11,025	199,883
Estimated Fair Value | Owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,084,665	2,222,030
Estimated Fair Value | Non-owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	$ 2,184,796	$ 1,998,161

REVENUE (Details)

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									$ 93,587	$ 87,666	$ 71,085
Loan servicing income									2,741	3,276	2,977
Securities gains, net									(425)	5,910	7,793
Unrealized (loss) gain on equity securities, net									(622)	58	640
Net gains on sale of loans held for sale									9,032	20,605	28,515
Valuation adjustment on servicing rights									1,658	1,088	(1,778)
Income on bank owned life insurance									2,341	3,762	3,554
Other noninterest income									19,952	6,570	7,505
Total noninterest income out-of-scope of Topic 606									34,677	41,269	49,206
TOTAL NONINTEREST INCOME	$ 29,975	$ 29,181	$ 34,539	$ 34,569	$ 32,730	$ 32,724	$ 33,164	$ 30,317	128,264	128,935	120,291
Service charges and fees on deposit accounts
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									18,625	16,414	14,441
Overdraft fees
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									12,136	11,005	9,166
Customer service and other service fees
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									375	220	177
Credit card fee income
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									27,560	21,623	16,026
Debit card income
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									9,335	10,441	7,657
Total service charges and fees
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									68,031	59,703	47,467
Trust fees
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									22,570	24,417	20,862
Brokerage and insurance commissions
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									$ 2,986	$ 3,546	$ 2,756

PARENT COMPANY ONLY FINANCIAL_3

PARENT COMPANY ONLY FINANCIAL INFORMATION (Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets:
Cash and interest bearing deposits	$ 363,087	$ 435,599
Other assets	496,008	246,923
TOTAL ASSETS	20,244,228	19,274,549
Liabilities and Stockholders’ equity:
Other borrowings	371,753	372,072
Accrued expenses and other liabilities	248,294	171,447
TOTAL LIABILITIES	18,509,173	17,092,371
Stockholders’ equity:
Common stock	42,467	42,275
Capital surplus	1,080,964	1,071,956
Retained earnings	1,120,925	962,994
Accumulated other comprehensive loss	(620,006)	(5,752)
TOTAL STOCKHOLDERS' EQUITY	1,735,055	2,182,178	$ 2,079,231	$ 1,578,137
TOTAL LIABILITIES AND EQUITY	20,244,228	19,274,549
Parent
Assets:
Cash and interest bearing deposits	307,026	259,830
Investment in subsidiaries	1,747,188	2,263,037
Other assets	94,953	81,020
TOTAL ASSETS	2,149,167	2,603,887
Liabilities and Stockholders’ equity:
Other borrowings	370,930	369,581
Accrued expenses and other liabilities	43,182	52,128
TOTAL LIABILITIES	414,112	421,709
Stockholders’ equity:
Preferred stock	110,705	110,705
Common stock	42,467	42,275
Capital surplus	1,080,964	1,071,956
Retained earnings	1,120,925	962,994
Accumulated other comprehensive loss	(620,006)	(5,752)
TOTAL STOCKHOLDERS' EQUITY	1,735,055	2,182,178
TOTAL LIABILITIES AND EQUITY	$ 2,149,167	$ 2,603,887

PARENT COMPANY ONLY FINANCIAL_4

PARENT COMPANY ONLY FINANCIAL INFORMATION (Income Statements) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating expenses:
Interest									$ 76,420	$ 28,200	$ 44,883
Salaries and employee benefits									254,478	240,114	202,668
Professional fees									65,606	64,600	54,068
INCOME BEFORE INCOME TAXES									267,753	275,258	173,991
Income tax benefit	$ (13,936)	$ (14,118)	$ (15,402)	$ (12,117)	$ (10,271)	$ (13,250)	$ (16,481)	$ (15,333)	(55,573)	(55,335)	(36,053)
NET INCOME	60,654	56,564	51,873	43,089	49,580	55,924	61,605	52,814	212,180	219,923	137,938
Preferred dividends	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(8,050)	(8,050)	(4,451)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ 58,642	$ 54,551	$ 49,861	$ 41,076	$ 47,568	$ 53,911	$ 59,593	$ 50,801	204,130	211,873	133,487
Parent
Operating revenues:
Dividends from subsidiaries									142,500	163,500	83,000
Other									1,200	1,885	1,948
Total operating revenues									143,700	165,385	84,948
Operating expenses:
Interest									16,886	12,851	13,573
Salaries and employee benefits									7,225	7,509	8,147
Professional fees									11,594	5,161	4,310
Other operating expenses									10,474	10,984	4,939
Total operating expenses									46,179	36,505	30,969
Equity in undistributed earnings									98,983	75,368	73,430
INCOME BEFORE INCOME TAXES									196,504	204,248	127,409
Income tax benefit									15,676	15,675	10,529
NET INCOME									212,180	219,923	137,938
Preferred dividends									(8,050)	(8,050)	(4,451)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS									$ 204,130	$ 211,873	$ 133,487

PARENT COMPANY ONLY FINANCIAL_5

PARENT COMPANY ONLY FINANCIAL INFORMATION (Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income	$ 60,654	$ 56,564	$ 51,873	$ 43,089	$ 49,580	$ 55,924	$ 61,605	$ 52,814	$ 212,180	$ 219,923	$ 137,938
Adjustments to reconcile net income to net cash provided by operating activities:
Other, net									71,167	(2,712)	(1,745)
NET CASH PROVIDED BY OPERATING ACTIVITIES									388,008	326,037	190,368
Cash flows from investing activities:
Net assets acquired									0	0	641,315
NET CASH USED BY INVESTING ACTIVITIES									(1,813,043)	(1,525,100)	(2,301,426)
Cash flows from financing activities:
Proceeds from other borrowings									0	147,614	314,397
Repayments of other borrowings									(228)	(233,794)	(134,244)
Cash dividends paid									(54,249)	(48,559)	(31,906)
Proceeds from issuance of preferred stock									0	0	110,705
Proceeds from issuance of common stock									2,875	2,925	3,004
NET CASH PROVIDED BY FINANCING ACTIVITIES									1,352,523	1,296,759	2,070,227
Net increase (decrease) in cash and cash equivalents									(72,512)	97,696	(40,831)
Cash and cash equivalents at beginning of year				435,599				337,903	435,599	337,903	378,734
CASH AND CASH EQUIVALENTS AT END OF PERIOD	363,087				435,599				363,087	435,599	337,903
Supplemental disclosure:
Dividends declared, not paid	2,013				2,013				2,013	2,013	2,013
Stock consideration granted for acquisitions									0	0	217,202
Dividend Declared
Supplemental disclosure:
Dividends declared, not paid	2,013				2,013				2,013	2,013	2,013
Parent
Cash flows from operating activities:
Net income									212,180	219,923	137,938
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed earnings of subsidiaries									(98,983)	(75,368)	(73,430)
Increase (decrease) in accrued expenses and other liabilities									(8,946)	8,723	8,419
Increase in other assets									(13,933)	(13,069)	(19,168)
Excess tax (expense) benefit from stock based compensation									131	312	(93)
Other, net									9,958	12,632	6,375
NET CASH PROVIDED BY OPERATING ACTIVITIES									100,407	153,153	60,041
Cash flows from investing activities:
Capital contributions to subsidiaries									0	(34,000)	(70,000)
Net assets acquired									0	0	(41,982)
NET CASH USED BY INVESTING ACTIVITIES									0	(34,000)	(111,982)
Cash flows from financing activities:
Proceeds from other borrowings									0	147,614	0
Repayments of other borrowings									0	(44,417)	(7,000)
Cash dividends paid									(54,249)	(48,559)	(31,906)
Proceeds from issuance of preferred stock									0	0	110,705
Proceeds from issuance of common stock									1,038	1,311	3,004
NET CASH PROVIDED BY FINANCING ACTIVITIES									(53,211)	55,949	74,803
Net increase (decrease) in cash and cash equivalents									47,196	175,102	22,862
Cash and cash equivalents at beginning of year				$ 259,830				$ 84,728	259,830	84,728	61,866
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 307,026				$ 259,830				307,026	259,830	84,728
Supplemental disclosure:
Conversion of convertible debt to common stock									0	0	14,891
Stock consideration granted for acquisitions									$ 0	$ 0	$ 217,202

LEASES (Schedule of ROU Assets

LEASES (Schedule of ROU Assets and Lease Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease right-of-use assets	$ 29,429	$ 22,630
Operating lease liabilities	$ 31,681	$ 26,125
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets	Other assets
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Accrued expenses and other liabilities	Accrued expenses and other liabilities

LEASES (Schedule of Lease Costs

LEASES (Schedule of Lease Costs and Supplemental Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lease Cost
Operating lease cost	$ 7,256	$ 8,013	$ 6,071
Variable lease cost	16	47	72
Total lease cost	7,272	8,060	6,143
Supplemental Information
Noncash reduction of ROU assets	32	1,244	1,037
Noncash reduction lease liabilities	$ 10	$ 0	$ 389
Supplemental balance sheet information
Weighted-average remaining operating lease term (in years)	6 years 2 months 8 days
Weighted-average discount rate for operating leases	2.37%

LEASES (Narrative) (Details)

LEASES (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) loan	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Leases [Abstract]
Number of impaired leases | loan	2
Impairment loss | $	$ 360	$ 0	$ 360

LEASES (Schedule of Minimum Pay

LEASES (Schedule of Minimum Payments for Operating Leases) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2023	$ 6,205
2024	5,712
2025	5,599
2026	4,938
2027	4,005
Thereafter	7,591
Total lease payments	34,050
Less interest	(2,369)
Operating lease liabilities	$ 31,681	$ 26,125

SUMMARY OF QUARTERLY FINANCIA_3

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Quarterly Financial Information Disclosure [Abstract]
Net interest income	$ 165,220	$ 155,876	$ 142,461	$ 134,679	$ 137,194	$ 142,543	$ 141,218	$ 139,605	$ 598,236	$ 560,560	$ 491,729
Provision (benefit) for credit losses	3,387	5,492	3,246	3,245	(5,313)	(4,534)	(7,080)	(648)	15,370	(17,575)	67,066
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	161,833	150,384	139,215	131,434	142,507	147,077	148,298	140,253	582,866	578,135	424,663
Noninterest income	29,975	29,181	34,539	34,569	32,730	32,724	33,164	30,317	128,264	128,935	120,291
Noninterest expense	117,218	108,883	106,479	110,797	115,386	110,627	103,376	102,423	443,377	431,812	370,963
Income taxes	13,936	14,118	15,402	12,117	10,271	13,250	16,481	15,333	55,573	55,335	36,053
NET INCOME	60,654	56,564	51,873	43,089	49,580	55,924	61,605	52,814	212,180	219,923	137,938
Preferred dividends	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(8,050)	(8,050)	(4,451)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ 58,642	$ 54,551	$ 49,861	$ 41,076	$ 47,568	$ 53,911	$ 59,593	$ 50,801	$ 204,130	$ 211,873	$ 133,487
Per share:
Earnings per share — basic (in dollars per share)	$ 1.38	$ 1.28	$ 1.17	$ 0.97	$ 1.12	$ 1.27	$ 1.41	$ 1.20	$ 4.80	$ 5.01	$ 3.58
Earnings per share — diluted (in dollars per share)	1.37	1.28	1.17	0.97	1.12	1.27	1.41	1.20	4.79	5	3.57
Cash dividends declared on common stock (in dollars per share)	0.28	0.27	0.27	0.27	0.27	0.25	0.22	0.22	$ 1.09	$ 0.96	$ 0.80
Book value per common share (in dollars per share)	$ 38.25	$ 36.41	$ 39.19	$ 42.98	$ 49	$ 48.79	$ 48.50	$ 46.13
Weighted average common shares outstanding (in shares)	42,578,977	42,574,557	42,474,835	42,359,582	42,309,003	42,302,780	42,242,893	42,174,092	42,496,000	42,260,000	37,269,000
Weighted average diluted common shares outstanding (in shares)	42,699,752	42,643,940	42,565,391	42,540,953	42,479,442	42,415,993	42,359,873	42,335,747	42,631,000	42,411,000	37,357,000

Uncategorized Items - htlf-2022

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-13 [Member]