Heartland Financial USA (HTLF) 10-K 23 Feb 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 21, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
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
Document Financial Statement Error Correction	false
Entity Shell Company	false
Documents Incorporated by Reference	Portions of the Proxy Statement for the 2024 Annual Meeting of Stockholders, which will be filed no later than 120 days after December 31, 2023, are incorporated by reference into Part III.
Entity Central Index Key	0000920112
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		42,689,058
Entity Public Float			$ 1,167,506,494
Common Stock $1.00 par value
Document 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
Document 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, 2023
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, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 275,554	$ 309,045
Interest bearing deposits with other banks and other short-term investments	47,459	54,042
Cash and cash equivalents	323,013	363,087
Time deposits in other financial institutions	1,240	1,740
Securities:
Carried at fair value (cost of $5,100,344 at December 31, 2023, and cost of $6,788,729 at December 31, 2022)	4,646,891	6,147,144
Held to maturity, net of allowance for credit losses of $0 at both December 31, 2023, and December 31, 2022 (fair value of $816,399 at December 31, 2023, and $776,557 at December 31, 2022)	838,241	829,403
Other investments, at cost	91,277	74,567
Loans held for sale	5,071	5,277
Loans receivable:
Held to maturity	12,068,645	11,428,352
Allowance for credit losses	(122,566)	(109,483)
Loans receivable, net	11,946,079	11,318,869
Premises, furniture and equipment, net	177,001	190,479
Premises, furniture and equipment held for sale	4,069	6,851
Other real estate, net	12,548	8,401
Goodwill	576,005	576,005
Core deposit intangibles and customer relationship intangibles, net	18,415	25,154
Servicing rights, net	0	7,840
Cash surrender value on life insurance	197,085	193,403
Other assets	574,772	496,008
TOTAL ASSETS	19,411,707	20,244,228
Deposits:
Demand	4,500,304	5,701,340
Savings	8,805,597	9,994,391
Time	2,895,813	1,817,278
Total deposits	16,201,714	17,513,009
Borrowings	622,255	376,117
Term debt	372,396	371,753
Accrued expenses and other liabilities	282,225	248,294
TOTAL LIABILITIES	17,478,590	18,509,173
STOCKHOLDERS' EQUITY:
Common stock (par value $1 per share; 60,000,000 shares authorized at both December 31, 2023 and December 31, 2022; issued 42,688,008 shares at December 31, 2023, and 42,467,394 shares at December 31, 2022)	42,688	42,467
Capital surplus	1,090,740	1,080,964
Retained earnings	1,141,501	1,120,925
Accumulated other comprehensive loss	(452,517)	(620,006)
TOTAL STOCKHOLDERS' EQUITY	1,933,117	1,735,055
TOTAL LIABILITIES AND EQUITY	19,411,707	20,244,228
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, 2023	Dec. 31, 2022
Amortized cost of securities	$ 5,100,344	$ 6,788,729
Held to maturity, allowance for credit losses	0	0
Held to maturity, fair value	$ 838,241	$ 829,403
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)	42,688,008	42,467,394
Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	188,500	6,104
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
Level 2
Held to maturity, fair value	$ 816,399	$ 776,557
Obligations of states and political subdivisions
Held to maturity, allowance for credit losses	0	0
Held to maturity, fair value	$ 838,241	$ 829,403

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
INTEREST INCOME:
Interest and fees on loans	$ 697,997	$ 477,970	$ 444,137
Interest on securities:
Taxable	223,521	169,544	125,010
Nontaxable	25,268	24,006	19,268
Interest on federal funds sold	3	11	1
Interest on interest bearing deposits in other financial institutions	7,007	3,125	344
TOTAL INTEREST INCOME	953,796	674,656	588,760
INTEREST EXPENSE:
Interest on deposits	319,688	56,880	14,797
Interest on borrowings	10,311	2,717	471
Interest on term debt (includes $575, $246, and $(1,601) of interest (income) expense related to derivatives reclassified from accumulated other comprehensive income (loss) for the years ended December 31, 2023, 2022, and 2021, respectively)	22,560	16,823	12,932
TOTAL INTEREST EXPENSE	352,559	76,420	28,200
NET INTEREST INCOME	601,237	598,236	560,560
Provision (benefit) for credit losses	21,707	15,370	(17,575)
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	579,530	582,866	578,135
NONINTEREST INCOME:
Revenue from contract with customers	97,533	93,587	87,666
Loan servicing income	1,561	2,741	3,276
Capital markets fees	10,007	11,543	1,324
Securities (losses) gains, net (includes $(141,377), $(1,892), and $5,910 of net security gains (losses) reclassified from accumulated other comprehensive income (loss) for the years ended December 31, 2023, 2022, and 2021, respectively)	(141,539)	(425)	5,910
Unrealized (loss) gain on equity securities, net	240	(622)	58
Net gains on sale of loans held for sale	3,880	9,032	20,605
Valuation adjustment on servicing rights	0	1,658	1,088
Income on bank owned life insurance	3,771	2,341	3,762
Other noninterest income	3,621	8,409	5,246
TOTAL NONINTEREST INCOME (LOSS)	(20,926)	128,264	128,935
NONINTEREST EXPENSES:
Salaries and employee benefits	251,276	254,478	240,114
Occupancy	26,847	28,155	29,965
Furniture and equipment	11,599	12,499	13,323
Professional fees	58,667	58,606	58,843
FDIC insurance assessments	19,940	7,000	5,757
Advertising	8,347	6,221	7,257
Core deposit intangibles and customer relationship intangibles amortization	6,739	7,834	9,395
Other real estate and loan collection expenses	1,489	950	990
(Gain) loss on sales/valuations of assets, net	(77)	(1,047)	588
Acquisition, integration and restructuring costs	10,359	7,586	5,331
Partnership investment in tax credit projects	5,401	5,040	6,303
Other noninterest expenses	61,240	56,055	53,946
TOTAL NONINTEREST EXPENSES	461,827	443,377	431,812
INCOME BEFORE INCOME TAXES	96,777	267,753	275,258
Income taxes (includes $(43,560), $(355), and $1,896 of income tax expense (benefit) reclassified from accumulated other comprehensive income (loss) for the years ended December 31, 2023, 2022, and 2021, respectively)	16,857	55,573	55,335
NET INCOME	79,920	212,180	219,923
Preferred dividends	(8,050)	(8,050)	(8,050)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ 71,870	$ 204,130	$ 211,873
EARNINGS PER COMMON SHARE - BASIC (in dollars per share)	$ 1.68	$ 4.80	$ 5.01
EARNINGS PER COMMON SHARE - DILUTED (in dollars per share)	1.68	4.79	5
CASH DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 1.20	$ 1.09	$ 0.96
Service charges and fees
NONINTEREST INCOME:
Revenue from contract with customers	$ 74,024	$ 68,031	$ 59,703
Trust fees
NONINTEREST INCOME:
Revenue from contract with customers	20,715	22,570	24,417
Brokerage and insurance commissions
NONINTEREST INCOME:
Revenue from contract with customers	$ 2,794	$ 2,986	$ 3,546

CONSOLIDATED STATEMENTS OF IN_2

CONSOLIDATED STATEMENTS OF INCOME (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest on other borrowings	$ 22,560	$ 16,823	$ 12,932
Securities gains, net	(141,539)	(425)	5,910
Income taxes	16,857	55,573	55,335
Reclassification out of Accumulated Other Comprehensive Income
Interest on other borrowings	575	246	(1,601)
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Net Unrealized Investment Gain (Loss)
Securities gains, net	(141,377)	(1,892)	5,910
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Other Comprehensive Income (Loss)
Income taxes	$ (43,560)	$ (355)	$ 1,896

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 79,920	$ 212,180	$ 219,923
Change in available for sale ("AFS") securities:
Net change in unrealized gain (loss) on securities	46,755	(637,513)	(103,807)
Reclassification adjustment for net (gains) losses realized in net income	141,377	1,892	(5,910)
Reclassification adjustment for net losses on hedged AFS securities	20,913	0	0
Income tax benefit (expense)	(52,096)	158,049	28,573
Other comprehensive income (loss) on AFS securities	156,949	(477,572)	(81,144)
Change in securities held to maturity
Adjustment for securities transferred from AFS	0	(186,286)	0
Net amortization of unrealized losses on securities transferred from AFS	11,237	3,842	0
Income tax benefit (expense)	(2,633)	45,174	0
Other comprehensive income (loss) on held to maturity securities	8,604	(137,270)	0
Change in cash flow hedges:
Net change in unrealized gain on derivatives	1,952	500	5,037
Reclassification adjustment for net (gains) losses on derivatives realized in net income	575	246	(1,601)
Income tax expense	(591)	(158)	(763)
Other comprehensive income on cash flow hedges	1,936	588	2,673
Other comprehensive income (loss)	167,489	(614,254)	(78,471)
TOTAL COMPREHENSIVE INCOME (LOSS)	$ 247,409	$ (402,074)	$ 141,452

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Capital Surplus	Retained Earnings	Retained Earnings Series D Preferred Stock	Accumulated Other Comprehensive Income (Loss)
Balance at beginning 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)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	247,409				79,920		167,489
Cash dividends declared:
Preferred stock	(8,050)				(8,050)
Common	(51,294)				(51,294)
Issuance of shares of common stock	548		221	327
Stock based compensation	9,449			9,449
Balance at end of period at Dec. 31, 2023	$ 1,933,117	$ 110,705	$ 42,688	$ 1,090,740	$ 1,141,501		$ (452,517)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash dividends per share preferred stock (in dollars per share)	$ 700	$ 700	$ 700
Cash dividends per share common stock (in dollars per share)	$ 1.20	$ 1.09	$ 0.96
Issuance of common stock (in shares)	220,614	192,130	181,402
Series C Preferred Stock
Cash dividends per share preferred stock (in dollars per share)			$ 2.50

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 79,920	$ 212,180	$ 219,923
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	20,385	24,479	26,894
Provision (benefit) for credit losses	21,707	15,370	(17,575)
Net amortization of premium on securities	29,671	59,454	52,145
Provision (benefit) for deferred taxes	(9,196)	(3,887)	11,543
Securities losses (gains), net	141,539	425	(5,910)
Unrealized loss (gain) on equity securities, net	(240)	622	(58)
Stock based compensation	9,449	8,162	8,743
Loss (gain) on sales/valuations of assets, net	(77)	1,998	2,222
Loans originated for sale	(136,734)	(284,324)	(466,071)
Proceeds on sales of loans held for sale	160,705	308,294	521,463
Net gains on sales of loans held for sale	(3,856)	(7,607)	(19,083)
Increase in accrued interest receivable	(11,294)	(17,530)	(1,590)
Increase in prepaid expenses	(1,183)	(1,580)	(1,102)
Increase (decrease) in accrued interest payable	45,987	3,737	(497)
Capitalization of servicing rights	(24)	(1,425)	(1,522)
Valuation adjustment on servicing rights	0	(1,658)	(1,088)
Net excess tax (expense) benefit from stock-based compensation	(123)	131	312
Income from fair value hedge activity	(4,021)	0	0
Other, net	(62,303)	71,167	(2,712)
NET CASH PROVIDED BY OPERATING ACTIVITIES	280,312	388,008	326,037
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of time deposits in other financial institutions	0	0	(10)
Proceeds from the sale of securities available for sale	1,196,586	1,048,525	1,475,598
Proceeds from the sale of securities held to maturity	0	2,337	0
Proceeds from the sale, maturity of and principal paydowns on other investments	42,875	22,359	4,858
Proceeds from the maturity of and principal paydowns on securities available for sale	604,088	903,514	1,059,292
Proceeds from the maturity of and principal paydowns on securities held to maturity	2,427	6,082	5,659
Proceeds from the maturity of time deposits in other financial institutions	500	1,154	245
Purchase of securities available for sale	(337,667)	(2,226,881)	(4,094,661)
Purchase of other investments	(59,747)	(12,992)	(12,172)
Net (increase) decrease in loans	(661,445)	(1,506,338)	50,437
Purchase of bank owned life insurance policies	(320)	(283)	(288)
Proceeds from bank owned life insurance policies	0	966	0
Proceeds from sale of mortgage servicing rights	6,714	0	0
Capital expenditures and investments	(7,060)	(14,804)	(17,203)
Net cash expended in divestitures	0	(50,616)	(15,682)
Proceeds from sale of premises, furniture and equipment	9,254	10,872	10,489
Proceeds on sale of OREO and other repossessed assets	5,990	3,062	8,338
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES	802,195	(1,813,043)	(1,525,100)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in demand deposits	(1,201,036)	(206,366)	813,600
Net increase (decrease) in savings accounts	(1,188,794)	566,033	893,569
Net increase (decrease) in time deposit accounts	1,078,535	799,938	(242,321)
Net increase (decrease) in borrowings	(225,048)	194,520	(36,275)
Proceeds from short term FHLB advances	1,295,488	286,000	141,700
Repayments of short term FHLB advances	(824,302)	(236,000)	(141,700)
Proceeds from other borrowings	0	0	147,614
Repayments of other borrowings	(740)	(228)	(233,794)
Proceeds from issuance of common stock	2,467	2,875	2,925
Dividends paid	(59,151)	(54,249)	(48,559)
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES	(1,122,581)	1,352,523	1,296,759
Net increase (decrease) in cash and cash equivalents	(40,074)	(72,512)	97,696
Cash and cash equivalents at beginning of year	363,087	435,599	337,903
CASH AND CASH EQUIVALENTS AT END OF PERIOD	323,013	363,087	435,599
Supplemental disclosures:
Cash paid for income/franchise taxes	48,624	37,782	49,914
Cash paid for interest	306,572	72,683	28,703
Loans transferred to OREO	13,181	9,423	2,807
Transfer of premises from premises, furniture and equipment held for sale to premises, furniture and equipment, net	5,824	0	396
Transfer of premises from premises, furniture and equipment, net to premises, furniture and equipment held for sale	6,786	5,188	12,662
Securities transferred from available for sale to held to maturity	0	934,538	0
Dividends declared, not paid	$ 2,205	$ 2,013	$ 2,013

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
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 HTLF Bank, 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; DB&T Community Development Corp.; Heartland Community Development, Inc.; Heartland Financial USA, Inc. Insurance Services; 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, 2023. As of December 31, 2023, HTLF Bank and its respective bank brands listed below operated as divisions of HTLF Bank: • Arizona Bank & Trust • Bank of Blue Valley • Citywide Banks • Dubuque Bank & Trust • First Bank & Trust • Illinois Bank & Trust • Minnesota Bank & Trust • New Mexico Bank & Trust • Premier Valley Bank • Rocky Mountain Bank • Wisconsin Bank & Trust During the first quarter of 2023, HTLF reclassified swap and loan syndication income (collectively, "capital markets fees") to capital markets fees from other noninterest income on the consolidated statements of income, and all prior periods have been adjusted. During the second quarter of 2023, HTLF reclassified Federal Deposit Insurance Corporation ("FDIC") insurance premiums to FDIC insurance assessments from professional fees on the consolidated statements of income, and all prior periods have been adjusted. In the second quarter of 2023, HTLF amended and restated its Certificate of Incorporation and filed Certificates of Elimination with the state of Delaware with respect to Series A, B, C, and D preferred stock issuances, which returned these previously designated shares to authorized but unissued. The following shows the details of Series A, B, C and D preferred stock at December 31, 2022: • Series A Junior Participating preferred stock-par value $1 per share; authorized 16,000 shares; none issued or outstanding at December 31, 2022 • Series B Fixed Rate Cumulative Perpetual Preferred Stock-par value $1 per share; 81,698 shares authorized at December 31, 2022; none issued or outstanding at December 31, 2022 • Series C Senior Non-Cumulative Perpetual Preferred Stock-par value $1 per share; 81,698 shares authorized at December 31, 2022; none issued or outstanding at December 31, 2022 • Series D Senior Non-Cumulative Perpetual Convertible Preferred Stock-par value $1 per share; 3,000 shares authorized at December 31, 2022; none issued or outstanding at December 31, 2022 After the cancellation of Series A, B, C and D preferred shares, total undesignated preferred shares authorized increased to 188,500 from 6,104 at December 31, 2022, of which none were issued or outstanding at both December 31, 2023 and December 31, 2022. 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, 2023 and 2022. 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, the financial condition of the issuer, as well as security and industry-specific economic conditions. In addition, regarding 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 a specific identification method) are included in securities gains, net in the consolidated statements of income. Equity securities include Community Reinvestment Act 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 did not record any impairment or other adjustments to the carrying amount of these investments during the years ended December 31, 2023, and December 31, 2022. 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, 2023, and December 31, 2022. 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, 2023, and December 31, 2022. 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 loan policy is reviewed and approved 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. 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 16 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 depend upon the cash flow of the borrowers and the collateral value of the real estate. Non-owner occupied commercial real estate loans typically depend, 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 relies on the successful and timely completion of the project. Agricultural and agricultural real estate loans depend 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 depend upon the borrower's ability to repay the loan and the underlying collateral value. Consumer loans depend 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 on nonaccrual status 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 on the level of recognized loan losses, that otherwise 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 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, 2023, and December 31, 2022, allowance for credit losses. It is expected that actual economic conditions will, in many cases, differ from forecasts 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. Financial Difficulty Modifications - Any loans that are modified are reviewed by HTLF to identify if a financial difficulty modification has occurred, which is when HTLF modifies a loan related to a borrower experiencing financial difficulties. Terms may be modified to fit the ability of the borrower to repay in line with its current financial status. The modification of the terms of such loans includes one or a combination of the following: a reduction of the stated interest rate of the loan, an extension of the maturity date, a permanent reduction of the recorded investment of the loan, or an other-than-insignificant payment delay. The adoption of ASU 2022-02 on January 1, 2023 eliminated the recognition and measurement of TDRs and enhanced disclosures for modifications to loans related to borrowers experiencing financial difficulties. See Note Four to the consolidated financial statements for additional detail regarding the adoption of ASU 2022-02. 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, 2023 and 2022, 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 - Prior to dissolving its mortgage operations in 2023, HTLF regularly sold 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 retained the right to service the sold loans for a fee prior to the sale of its mortgage servicing rights portfolio in the first quarter of 2023. First Bank & Trust, a division of HTLF Bank, serviced mortgage loans primarily for government sponsored entities with aggregate unpaid principal balance of $0 and $725.9 million, at December 31, 2023 and 2022, 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 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. First Bank & Trust, a division of HTLF Bank, sold its mortgage servicing portfolio in the first quarter of 2023, and the value of the mortgage servicing rights was derecognized on the consolidated balance sheet. In prior periods, the carrying values of these rights were reviewed quarterly for impairment based on the calculation of their fair value as performed by an outside third-party. For purposes of measuring impairment, the rights were stratified into certain risk characteristics including loan type and loan term. At December 31, 2022, no valuation allowance was required on HTLF's mortgage servicing rights with an original term of 15 years, and no valuation allowance was required on HTLF's mortgage servicing rights with an original term of 30 years. 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 - 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 - 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. Derivative

CASH AND DUE FROM BANKS

CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2023
Cash and Cash Equivalents [Abstract]
CASH AND DUE FROM BANKS	CASH AND DUE FROM BANKS

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2023
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, 2023, and December 31, 2022, are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2023 U.S. treasuries $ 32,459 $ — $ (341) $ 32,118 U.S. agencies 14,724 — (194) 14,530 Obligations of states and political subdivisions 839,754 25 (98,534) 741,245 Mortgage-backed securities - agency 1,620,409 13 (226,793) 1,393,629 Mortgage-backed securities - non-agency 1,616,414 363 (87,649) 1,529,128 Commercial mortgage-backed securities - agency 76,076 — (11,288) 64,788 Commercial mortgage-backed securities - non-agency 526,974 — (12,116) 514,858 Asset-backed securities 232,140 — (14,770) 217,370 Corporate bonds 120,338 — (2,169) 118,169 Total debt securities 5,079,288 401 (453,854) 4,625,835 Equity securities with a readily determinable fair value 21,056 — — 21,056 Total $ 5,100,344 $ 401 $ (453,854) $ 4,646,891 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 20,314 — — 20,314 Total $ 6,788,729 $ 1,495 $ (643,080) $ 6,147,144 The amortized cost, gross unrealized gains and losses and estimated fair values of held to maturity securities as of December 31, 2023, and December 31, 2022, 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, 2023 Obligations of states and political subdivisions $ 838,241 $ 3,622 $ (25,464) $ 816,399 $ — Total $ 838,241 $ 3,622 $ (25,464) $ 816,399 $ — 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 $ — 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, 2023, HTLF had $28.0 million compared to $33.0 million at December 31, 2022, 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, 2023, 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, 2023 Amortized Cost Estimated Fair Value Due in 1 year or less $ 25,138 $ 24,897 Due in 1 to 5 years 62,537 61,413 Due in 5 to 10 years 20,231 18,036 Due after 10 years 899,369 801,716 Total debt securities 1,007,275 906,062 Mortgage and asset-backed securities 4,072,013 3,719,773 Equity securities with a readily determinable fair value 21,056 21,056 Total investment securities $ 5,100,344 $ 4,646,891 The amortized cost and estimated fair value of debt securities held to maturity at December 31, 2023, 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, 2023 Amortized Cost Estimated Fair Value Due in 1 year or less $ 8,116 $ 8,126 Due in 1 to 5 years 88,728 88,646 Due in 5 to 10 years 158,686 158,430 Due after 10 years 582,711 561,197 Total investment securities $ 838,241 $ 816,399 As of December 31, 2023, securities with a carrying value of $2.63 billion compared to $1.49 billion at December 31, 2022, 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, 2023, 2022 and 2021 are summarized as follows, in thousands: For the Years Ended December 31, 2023 2022 2021 Proceeds from sales $ 1,196,586 $ 1,048,525 $ 1,475,598 Gross security gains 589 7,299 11,892 Gross security losses 141,966 9,191 5,982 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, 2023, and December 31, 2022. 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 was December 31, 2023, and December 31, 2022, 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, 2023 U.S. treasuries $ 2,985 $ (12) 1 $ 26,138 $ (329) 3 $ 29,123 $ (341) 4 U.S. agencies $ — $ — — $ 14,530 $ (194) 4 $ 14,530 $ (194) 4 Obligations of states and political subdivisions 1,440 (65) 1 736,653 (98,469) 150 738,093 (98,534) 151 Mortgage-backed securities - agency 194 (2) 2 1,392,769 (226,791) 166 1,392,963 (226,793) 168 Mortgage-backed securities - non-agency 415,934 (24,568) 12 902,291 (63,081) 35 1,318,225 (87,649) 47 Commercial mortgage-backed securities - agency — — — 64,788 (11,288) 17 64,788 (11,288) 17 Commercial mortgage-backed securities - non-agency — — — 507,044 (12,116) 16 507,044 (12,116) 16 Asset-backed securities 148,063 (9,723) 4 69,307 (5,047) 7 217,370 (14,770) 11 Corporate bonds 61,031 (111) 1 57,138 (2,058) 8 118,169 (2,169) 9 Total temporarily impaired securities $ 629,647 $ (34,481) 21 $ 3,770,658 $ (419,373) 406 $ 4,400,305 $ (453,854) 427 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 Securities held to maturity Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count December 31, 2023 Obligations of states and political subdivisions $ 145,471 $ (3,706) 23 $ 569,691 $ (21,758) 126 $ 715,162 $ (25,464) 149 Total temporarily impaired securities $ 145,471 $ (3,706) 23 $ 569,691 $ (21,758) 126 $ 715,162 $ (25,464) 149 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 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, the financial condition of the issuer, as well as security and industry specific economic conditions. In addition, regarding 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 after 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, 2023 and December 31, 2022. 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 after 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, 2023 and December 31, 2022. 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, 2023 and December 31, 2022, which are updated quarterly and used to monitor the credit quality of the securities: December 31, 2023 December 31, 2022 Rating AAA $ 88,550 $ 79,598 AA, AA+, AA- 583,816 588,354 A+, A, A- 139,658 136,624 BBB 20,133 20,623 Not Rated 6,084 4,204 Total $ 838,241 $ 829,403 Included in other securities were shares of stock in each Federal Home Loan Bank (the "FHLB") of Des Moines, Dallas and Topeka at an amortized cost of $25.8 million at December 31, 2023 and $12.3 million at December 31, 2022. HTLF Bank is required to maintain FHLB stock as a member of the FHLB. 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, 2023, did not consider the investments to be other than temporarily impaired.

LOANS

LOANS	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
LOANS	LOANS Loans as of December 31, 2023, and December 31, 2022, were as follows, in thousands: December 31, 2023 December 31, 2022 Loans receivable held to maturity: Commercial and industrial $ 3,652,047 $ 3,464,414 Paycheck Protection Program ("PPP") 2,777 11,025 Owner occupied commercial real estate 2,638,175 2,265,307 Non-owner occupied commercial real estate 2,553,711 2,330,940 Real estate construction 1,011,716 1,076,082 Agricultural and agricultural real estate 919,184 920,510 Residential real estate 797,829 853,361 Consumer 493,206 506,713 Total loans receivable held to maturity 12,068,645 11,428,352 Allowance for credit losses (122,566) (109,483) Loans receivable, net $ 11,946,079 $ 11,318,869 As of December 31, 2023, HTLF had $65.4 million compared to $49.1 million as of December 31, 2022, 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, 2023, and December 31, 2022, 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, 2023 Commercial and industrial $ 18,425 $ 22,254 $ 40,679 $ 41,847 $ 3,610,200 $ 3,652,047 PPP — — — — 2,777 2,777 Owner occupied commercial real estate — 17,156 17,156 30,400 2,607,775 2,638,175 Non-owner occupied commercial real estate — 17,249 17,249 — 2,553,711 2,553,711 Real estate construction 56 28,717 28,773 697 1,011,019 1,011,716 Agricultural and agricultural real estate 1,932 2,360 4,292 6,700 912,484 919,184 Residential real estate — 5,845 5,845 741 797,088 797,829 Consumer — 8,572 8,572 — 493,206 493,206 Total $ 20,413 $ 102,153 $ 122,566 $ 80,385 $ 11,988,260 $ 12,068,645 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 The following tables show the amortized cost basis as of December 31, 2023, of the loans modified during the year ended December 31, 2023, to borrowers experiencing financial difficulty by loan category and type of concession granted, dollars in thousands. For the Year Ended December 31, 2023 Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Interest Only Payments Amortized % of Loan Amortized % of Loan Commercial and industrial $ 4,088 0.11 % $ — — % PPP — — — — Owner occupied commercial real estate — — 5,043 0.19 Non-owner occupied commercial real estate — — — — Real estate construction — — — — Agricultural and agricultural real estate 1,936 0.21 — — Residential real estate 741 0.09 — — Consumer — — — — Total $ 6,765 0.06 % $ 5,043 0.04 % The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty in the year ended December 31, 2023. Loan Type Weighted Average Weighted Average Term Extension Commercial and industrial 7 0 Owner occupied commercial real estate 0 12 Real estate construction 0 0 Agricultural and agricultural real estate 7 0 Residential real estate 12 0 At December 31, 2023, there was $43,000 in unfunded commitments to extend credit to the borrowers experiencing financial difficulty. HTLF had no loans to borrowers experiencing financial difficulty that had a payment default during the year ended December 31, 2023, that had been modified in the twelve-month period prior to the default. HTLF closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table shows the performance of loans that have been modified in the year ended December 31, 2023, dollars in thousands. Accruing Loans 30-59 60-89 90 Days or Total Past Due Current Nonaccrual December 31, 2023 Commercial and industrial $ — $ — $ — $ — $ 3,986 $ 102 PPP — — — — — — Owner occupied commercial real estate — — — — 5,043 — Non-owner occupied commercial real estate — — — — — — Real estate construction — — — — — — Agricultural and agricultural real estate — — — — 1,936 — Residential real estate — — — — — 741 Consumer — — — — — — Total $ — $ — $ — $ — $ 10,965 $ 843 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, based on 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, 2023, and December 31, 2022, 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, 2023 and December 31, 2022, in thousands: As of December 31, 2023 Amortized Cost Basis of Term Loans by Year of Origination 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Pass $ 608,030 $ 779,218 $ 333,900 $ 187,406 $ 78,455 $ 327,775 $ 1,159,397 $ 3,474,181 As of December 31, 2023 Amortized Cost Basis of Term Loans by Year of Origination 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Watch 20,694 19,788 257 3,631 2,398 2,953 28,749 78,470 Substandard 20,171 12,658 2,636 5,447 18,535 7,489 32,460 99,396 Commercial and industrial total $ 648,895 $ 811,664 $ 336,793 $ 196,484 $ 99,388 $ 338,217 $ 1,220,606 $ 3,652,047 Commercial and industrial charge-offs 245 794 680 1,425 563 1,949 2,966 8,622 PPP Pass $ — $ — $ 2,591 $ 50 $ — $ — $ — $ 2,641 Watch — — 89 — — — — 89 Substandard — — 47 — — — — 47 PPP total $ — $ — $ 2,727 $ 50 $ — $ — $ — $ 2,777 PPP charge-offs — — — — — — — — Owner occupied commercial real estate Pass $ 443,683 $ 547,898 $ 799,978 $ 225,257 $ 225,405 $ 224,608 $ 41,072 $ 2,507,901 Watch 8,052 25,947 13,114 2,662 8,115 7,553 — 65,443 Substandard 31,904 10,489 2,268 11,609 6,390 2,171 — 64,831 Owner occupied commercial real estate total $ 483,639 $ 584,334 $ 815,360 $ 239,528 $ 239,910 $ 234,332 $ 41,072 $ 2,638,175 Owner occupied commercial real estate charge-offs — 802 — 5 — 63 — 870 Non-owner occupied commercial real estate Pass $ 480,683 $ 656,824 $ 423,420 $ 203,330 $ 262,541 $ 251,499 $ 26,978 $ 2,305,275 Watch 71,400 34,651 8,237 3,834 27,345 57,083 — 202,550 Substandard 5,043 952 1,391 — 4,238 34,262 — 45,886 Non-owner occupied commercial real estate total $ 557,126 $ 692,427 $ 433,048 $ 207,164 $ 294,124 $ 342,844 $ 26,978 $ 2,553,711 As of December 31, 2023 Amortized Cost Basis of Term Loans by Year of Origination 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Non-owner occupied commercial real estate charge-offs — 52 — 29 399 147 — 627 Real estate construction Pass $ 283,519 $ 468,646 $ 176,604 $ 9,889 $ 11,048 $ 3,405 $ 6,486 $ 959,597 Watch 629 33,220 9,418 72 — 65 — 43,404 Substandard — 8,522 — 107 — — 86 8,715 Real estate construction total $ 284,148 $ 510,388 $ 186,022 $ 10,068 $ 11,048 $ 3,470 $ 6,572 $ 1,011,716 Real estate construction charge-offs 284 — — 32 — — — 316 Agricultural and agricultural real estate Pass $ 152,665 $ 208,375 $ 114,798 $ 67,006 $ 28,247 $ 43,663 $ 260,941 $ 875,695 Watch 2,245 16,257 293 622 70 349 427 20,263 Substandard 12 7,616 1,649 4 855 12,591 499 23,226 Agricultural and agricultural real estate total $ 154,922 $ 232,248 $ 116,740 $ 67,632 $ 29,172 $ 56,603 $ 261,867 $ 919,184 Agricultural and agricultural real estate charge-offs — — — 9 — 1 5,309 5,319 Residential real estate Pass $ 71,470 $ 177,564 $ 241,362 $ 73,029 $ 42,526 $ 155,899 $ 19,534 $ 781,384 Watch 171 973 945 659 158 4,845 — 7,751 Substandard 741 150 3,400 464 290 3,649 — 8,694 Residential real estate total $ 72,382 $ 178,687 $ 245,707 $ 74,152 $ 42,974 $ 164,393 $ 19,534 $ 797,829 Residential real estate charge-offs — 59 124 — — — — 183 Consumer Pass $ 45,595 $ 62,900 $ 35,459 $ 7,731 $ 3,663 $ 6,109 $ 324,218 $ 485,675 Watch 730 84 694 21 41 644 2,060 4,274 Substandard 80 308 401 75 159 1,769 465 3,257 Consumer total $ 46,405 $ 63,292 $ 36,554 $ 7,827 $ 3,863 $ 8,522 $ 326,743 $ 493,206 Consumer charge-offs 2 246 154 27 19 112 3,117 3,677 Total pass $ 2,085,645 $ 2,901,425 $ 2,128,112 $ 773,698 $ 651,885 $ 1,012,958 $ 1,838,626 $ 11,392,349 Total watch 103,921 130,920 33,047 11,501 38,127 73,492 31,236 422,244 Total substandard 57,951 40,695 11,792 17,706 30,467 61,931 33,510 254,052 Total loans $ 2,247,517 $ 3,073,040 $ 2,172,951 $ 802,905 $ 720,479 $ 1,148,381 $ 1,903,372 $ 12,068,645 Total Charge-offs $ 531 $ 1,953 $ 958 $ 1,527 $ 981 $ 2,272 $ 11,392 $ 19,614 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 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 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 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 Included in HTLF's nonpass loans at December 31, 2023 were $136,000 compared to $2.7 million at December 31, 2022, 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, 2023, HTLF had $127,000 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, 2023, and December 31, 2022, in thousands: Accruing Loans 30-59 60-89 90 Days Total Current Nonaccrual Total Loans December 31, 2023 Commercial and industrial $ 1,738 $ 126 $ 2,203 $ 4,067 $ 3,601,165 $ 46,815 $ 3,652,047 PPP 94 53 — 147 2,630 — 2,777 Accruing Loans 30-59 60-89 90 Days Total Current Nonaccrual Total Loans Owner occupied commercial real estate 205 2,664 74 2,943 2,603,640 31,592 2,638,175 Non-owner occupied commercial real estate 875 — — 875 2,552,469 367 2,553,711 Real estate construction 332 — — 332 1,010,601 783 1,011,716 Agricultural and agricultural real estate 121 — 12 133 909,841 9,210 919,184 Residential real estate 2,082 273 21 2,376 790,367 5,086 797,829 Consumer 2,257 150 197 2,604 489,029 1,573 493,206 Total loans receivable held to maturity $ 7,704 $ 3,266 $ 2,507 $ 13,477 $ 11,959,742 $ 95,426 $ 12,068,645 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 Loans delinquent 30 to 89 days as a percent of total loans were 0.09% at December 31, 2023, compared to 0.04% at December 31, 2022. 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, 2023 and December 31, 2022. As of December 31, 2023, HTLF had $52.5 million compared to $26.7 million at December 31, 2022, of nonaccrual loans with no related allowance.

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022, and 2021 were as follows, in thousands: 2023 2022 2021 Balance at beginning of year $ 109,483 $ 110,088 $ 131,606 Provision (benefit) for credit losses 25,435 10,636 (17,706) Recoveries on loans previously charged-off 7,262 7,055 4,931 Charge-offs on loans (19,614) (18,296) (8,743) Balance at end of year $ 122,566 $ 109,483 $ 110,088 Changes in the allowance for credit losses for loans by loan category for the years ended December 31, 2023, and December 31, 2022, were as follows, in thousands: Balance at 12/31/2022 Charge-offs Recoveries Provision (Benefit) Balance at 12/31/2023 Commercial and industrial $ 29,071 $ (8,622) $ 5,069 $ 15,161 $ 40,679 Owner occupied commercial real estate 13,948 (870) 113 3,965 17,156 Non-owner occupied commercial real estate 16,539 (627) 268 1,069 17,249 Real estate construction 29,998 (316) 26 (935) 28,773 Agricultural and agricultural real estate 2,634 (5,319) 11 6,966 4,292 Residential real estate 7,711 (183) 19 (1,702) 5,845 Consumer 9,582 (3,677) 1,756 911 8,572 Total $ 109,483 $ (19,614) $ 7,262 $ 25,435 $ 122,566 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 Changes in the allowance for credit losses on unfunded commitments for the years ended December 31, 2023 and December 31, 2022, were as follows: For the Years Ended December 31, 2023 2022 Beginning balance $ 20,196 $ 15,462 Provision (3,728) 4,734 Ending balance $ 16,468 $ 20,196 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, 2023
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, 2023, and December 31, 2022, were as follows, in thousands: 2023 2022 Land and land improvements $ 53,434 $ 56,599 Buildings and building improvements 168,244 172,585 Furniture and equipment 56,378 66,685 Total 278,056 295,869 Less accumulated depreciation (101,055) (105,390) Premises, furniture and equipment, net $ 177,001 $ 190,479 Depreciation expense on premises, furniture and equipment was $11.7 million, $13.2 million and $13.5 million for 2023, 2022 and 2021, respectively. Depreciation expense on buildings and building improvements of $6.0 million, $6.3 million and $6.9 million for the years ended December 31, 2023, 2022, and 2021, respectively, is recorded in occupancy expense on the consolidated statements of income. Depreciation expense on furniture and equipment of $5.7 million, $6.9 million and $6.6 million for the years ended December 31, 2023, 2022, and 2021, respectively, is recorded in furniture and equipment expense on the consolidated statements of income.

GOODWILL, CORE DEPOSIT INTANGIB

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
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, 2023, and December 31, 2022. HTLF conducts its annual internal assessment of the goodwill both at the consolidated level and at the reporting unit level as of September 30. However, due the sustained decline in HTLF's stock price, which management considered a triggering event, HTLF performed an interim quantitative goodwill assessment during the second quarter of 2023, and there was no goodwill impairment identified. HTLF also conducted its annual internal assessment of the goodwill at HTLF or HTLF's reporting units as of September 30. There was no goodwill impairment as of the most recent assessment. The gross carrying amount of other intangible assets, which consisted of core deposit intangibles and mortgage servicing rights, and the associated accumulated amortization at December 31, 2023, and December 31, 2022, are presented in the table below, in thousands: December 31, 2023 December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 101,185 $ 82,770 $ 18,415 $ 101,185 $ 76,031 $ 25,154 Mortgage servicing rights — — — 13,700 5,860 7,840 Total $ 101,185 $ 82,770 $ 18,415 $ 114,885 $ 81,891 $ 32,994 The following table shows the estimated future amortization expense for amortizable intangible assets, in thousands: Core Deposit Intangibles Year ending December 31, 2024 $ 5,591 2025 4,700 2026 3,533 2027 2,601 2028 1,287 Thereafter 703 Total $ 18,415 On March 31, 2023, First Bank & Trust, a division of HTLF Bank, sold its mortgage servicing rights portfolio, which contained loans with an unpaid principal balance of $698.5 million, to two unrelated third parties. The transaction qualified as a sale, and $7.7 million of mortgage servicing rights was derecognized on the consolidated balance sheet as of March 31, 2023. Cash of approximately $6.7 million was received on March 31, 2023, and an estimated loss of $203,000 was recorded. A receivable of approximately $580,000 was recorded in other assets on the consolidated balance sheet as of March 31, 2023, due to the timing of the servicing transfer per the terms of the sale agreement. First Bank & Trust provided interim servicing of the loans until the transfer date, which was May 1, 2023. The following table summarizes, in thousands, the changes in capitalized mortgage servicing rights for the twelve months ended December 31, 2023, and December 31, 2022: 2023 2022 Balance at January 1, $ 7,840 $ 6,412 Originations 24 1,425 Amortization (210) (1,139) Sale of mortgage servicing rights (7,654) (516) Valuation adjustment — 1,658 Balance at December 31, $ — $ 7,840 Fair value of mortgage servicing rights $ — $ 7,840 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: 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 $ —

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
DEPOSITS	DEPOSITS At December 31, 2023, the scheduled maturities of time certificates of deposit were as follows, in thousands: 2024 $ 2,726,098 2025 126,415 2026 18,949 2027 18,703 2028 4,697 Thereafter 951 Total $ 2,895,813 The aggregate amount of time certificates of deposit in denominations of $250,000 or more as of December 31, 2023, and December 31, 2022 were $1.80 billion and $1.28 billion, respectively. Interest expense on deposits for the years ended December 31, 2023, 2022, and 2021, was as follows, in thousands: 2023 2022 2021 Savings and money market accounts $ 182,179 $ 46,623 $ 9,063 Time deposits 137,509 10,257 5,734 Interest expense on deposits $ 319,688 $ 56,880 $ 14,797

BORROWINGS

BORROWINGS	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Borrowings as of December 31, 2023, and 2022, were as follows, in thousands: 2023 2022 Retail repurchase agreements $ 42,447 $ 95,303 Advances from the FHLB 521,186 50,000 Advances from the federal discount window — 224,000 Other borrowings 58,622 6,814 Total $ 622,255 $ 376,117 HTLF Bank is a member of the FHLB of Topeka. At December 31, 2023, none of HTLF's FHLB advances had call features. The advances from the FHLB are collateralized by HTLF Bank's investments in FHLB stock of $25.8 million a nd $10.9 million at December 31, 2023 and 2022, respectively. In addition, the FHLB advances are collateralized with pledges of one- to four-family residential mortgages, commercial and agricultural mortgages and securities totaling $2.07 billion a t December 31, 2023, and $4.00 billion at December 31, 2022. At December 31, 2023, HTLF Bank had $629.9 million of remaining FHLB borrowing capacity. 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 borrowings, and the primary purpose of this credit line agreement is to provide liquidity to HTLF. HTLF had no advances on this line during 2023 and 2022, and there was no outstanding balance at both December 31, 2023, and December 31, 2022. The credit agreement contains specific financial covenants which HTLF complied with as of December 31, 2023 with the exception of the return on average assets covenant for which HTLF obtained a waiver through February 22, 2024. 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, 2023, and 2022, were due within twelve months. Average and maximum balances and rates on aggregate borrowings outstanding during the years ended December 31, 2023, December 31, 2022, and December 31, 2021, were as follows, in thousands: 2023 2022 2021 Maximum month-end balance $ 622,255 $ 376,117 $ 299,457 Average month-end balance 227,993 191,306 173,556 Weighted average interest rate for the year 5.04 % 1.61 % 0.26 % Weighted average interest rate at year-end 5.28 % 4.07 % 0.19 % HTLF Bank has availability to borrow funds under the Discount Window Program and the Bank Term Funding Program based upon pledged securities with an outstanding balance of $2.63 billion , w hich provided total borrowing capacity of $1.92 billion, of which $1.92 billion was available at December 31, 2023. There was no outstanding balance at December 31, 2023 and $224.0 million outstanding balance at December 31, 2022.

TERM DEBT

TERM DEBT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
TERM DEBT	TERM DEBT Term debt outstanding at December 31, 2023 and 2022, are shown in the table below, net of unamortized discount and issuance costs, in thousands: 2023 2022 Advances from the FHLB; weighted avera ge interest rate was 3.03% at December 31, 2022 $ — $ 740 Trust preferred securities 149,288 148,284 Contracts payable for purchase of real estate and other assets 80 82 Subordinated notes 223,028 222,647 Total $ 372,396 $ 371,753 At December 31, 2023, 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 or entities acquired 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 term debt was $0 and $40,000 a s of December 31, 2023 and December 31, 2022, respectively. The majority of the interest payments are due quarterly. A schedule of HTLF’s trust preferred offerings outstanding, as of December 31, 2023, 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 SOFR 8.39% 03/17/2034 03/17/2024 Heartland Financial Statutory Trust V 20,619 1.33% over SOFR 6.99 04/07/2036 04/07/2024 Heartland Financial Statutory Trust VI 20,619 1.48% over SOFR 7.13 09/15/2037 03/15/2024 Heartland Financial Statutory Trust VII 18,042 1.48% over SOFR 7.12 09/01/2037 03/01/2024 Morrill Statutory Trust I 9,464 3.25% over SOFR 8.87 12/26/2032 03/26/2024 Morrill Statutory Trust II 9,198 2.85% over SOFR 8.49 12/17/2033 03/17/2024 Sheboygan Statutory Trust I 6,878 2.95% over SOFR 8.59 09/17/2033 03/17/2024 CBNM Capital Trust I 4,608 3.25% over SOFR 8.90 12/15/2034 03/15/2024 Citywide Capital Trust III 6,661 2.80% over SOFR 8.45 12/19/2033 04/23/2024 Citywide Capital Trust IV 4,526 2.20% over SOFR 7.84 09/30/2034 05/23/2024 Citywide Capital Trust V 12,649 1.54% over SOFR 7.19 07/25/2036 03/15/2024 OCGI Statutory Trust III 3,028 3.65% over SOFR 9.31 09/30/2032 03/30/2024 OCGI Capital Trust IV 5,567 2.50% over SOFR 8.15 12/15/2034 03/15/2024 BVBC Capital Trust II 7,359 3.25% over SOFR 8.89 04/24/2033 04/24/2024 BVBC Capital Trust III 9,760 1.60% over SOFR 7.19 09/30/2035 03/30/2024 Total trust preferred offerings $ 149,288 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 term debt was $392,000 at December 31, 2023, and $443,000 at December 31,2022. 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 term debt was $38,000 at December 31, 2023, and $76,000 at December 31, 2022. These deferred costs are amortized on a straight-line basis over the life of the notes. For regulatory purposes, $148.2 million of the total $223.0 million of subordinated notes qualified as Tier 2 capital as of December 31, 2023. Future payments, net of unamortized discount and issuance costs, at December 31, 2023, for term debt at their maturity date follow in the table below, in thousands. 2024 $ 74,937 2025 — 2026 — 2027 — 2028 — Thereafter 297,459 Total $ 372,396

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS HTLF considers and uses derivative financial instruments as part of its interest rate risk management strategy, which may include interest rate swaps, fair value hedges, risk participation agreements, caps, floors, 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. In addition, HTLF facilitates 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 movements 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 counterparties that meet HTLF’s credit standards, and the contracts contain collateral provisions protecting the at-risk party. HTLF has not experienced any losses from nonperformance by these counterparties. HTLF monitors counterparty risk in accordance with the provisions of ASC 815. HTLF was required to post $27.7 million of collateral at December 31, 2023, compared to $793,000 as of December 31, 2022, related to derivative financial instruments. HTLF's counterparties were required to pledge $44.8 million at December 31, 2023, compared to $45.1 million at December 31, 2022. HTLF records interest rate derivatives subject to master netting agreements at their gross value and does not offset derivative assets and liabilities on the consolidated balance sheets. HTLF's derivative and hedging instruments are recorded at fair value on the consolidated balance sheets. See Note Eighteen, "Fair Value," for additional fair value information and disclosures. Cash Flow Hedges In 2021, two interest rate swap transactions were terminated, and the debt was converted to variable rate subordinated debentures. For the next twelve months, HTLF estimates cash payments and reclassification from accumulated other comprehensive income (loss) to interest expense related to the terminated swaps will total $227,000. In the first quarter of 2023, HTLF terminated its interest rate swap agreement, which effectively converted $500.0 million of variable rate loans to fixed rate loans. For the next twelve months, HTLF estimates cash payments and reclassification from accumulated other comprehensive income (loss) to interest expense will total $985,000. HTLF had no derivative instruments designated as cash flow hedges at December 31, 2023. 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: 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, 2023, and December 31, 2022, in thousands: Recognized in OCI Reclassified from AOCI into Income Amount of Gain (Loss) Category Amount of Gain (Loss) For the Year Ended December 31, 2023 Interest rate swap $ 1,952 Interest income $ (575) For the Year Ended 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 also uses interest rate swaps to mitigate the risk of changes in the fair market value of certain municipal and mortgage-backed securities. The changes in the fair values of derivatives that have been designated and qualify for fair value hedge accounting are recorded in the same line item in the consolidated statements of income as the changes in the fair value of the hedged items attributable to the risk being hedged. 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. During 2023, HTLF entered into interest rate swaps designated as fair value hedges with initial notional amounts totaling $838.1 million primarily designed to provide protection for unrealized securities losses against the impact of higher mid-to-long term interest rates. HTLF also executed interest rate swaps designated as a fair value hedges with total original notional amounts of $2.5 billion to convert certain long-term fixed rate loans to floating rates to hedge interest rate risk exposure using the portfolio layer method, which allows HTLF to designate as the hedged item a stated amount of the assets that are not expected to be affected by prepayments, defaults and other factors that would affect the timing and amount of cash flow. The table below identifies the fair value of the interest rate swaps designated as fair value hedges and the balance sheet category of the interest rate swaps at December 31, 2023, and December 31, 2022, in thousands: Fair Value Balance Sheet Category December 31, 2023 Interest rate swaps-loans receivable held to maturity $ 5,027 Other assets Interest rate swaps-securities carried at fair value 23,182 Other assets Interest rate swaps-loans receivable held to maturity 27,554 Other liabilities December 31, 2022 Interest rate swaps-loans receivable held to maturity $ 54 Other assets The table below identifies the carrying amount of the hedged assets and cumulative amount of fair value hedging adjustment included in the carrying amount of the hedged assets that are designated as a fair value hedge accounting relationship at December 31, 2023, and December 31, 2022, in thousands: Location in the consolidated Carrying Amount of Cumulative Amount of Fair Value December 31, 2023 Interest rate swap Loans receivable held to maturity $ 2,525,261 $ 24,652 Interest rate swap Securities carried at fair value 786,716 (20,979) December 31, 2022 Interest rate swap Loans receivable held to maturity $ 1,185 $ (54) The table below identifies the net impact to interest income recognized on HTLF's fair value hedges specific to the fair value remeasurements and the income statement classification where it is recorded in comparison to the total amount of interest income presented on the consolidated statements of income for the year ended December 31, 2023, and December 31, 2022, in thousands: Year Ended December 31, 2023 2022 Gain (loss) recognized in interest income and fees on loans $ (386) $ 46 Total amount of interest and fees on loans 697,997 477,970 Gain (loss) recognized in interest income on securities-taxable 66 — Total amount of interest on securities-taxable 223,521 169,544 The table below identifies the effect of fair value hedge accounting on the consolidated statements of income, in thousands: Year Ended December 31, 2023 2022 Hedged item (loans receivable held to maturity) $ 24,318 $ (113) Hedged item (securities carried at fair value) (20,913) — Derivatives designated as hedging instruments on loans receivable held to maturity (24,704) 159 Derivatives designated as hedging instruments on securities carried at fair value 20,979 — 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, 2023, and December 31, 2022, in thousands: Notional Amount Fair Value Balance Sheet Category December 31, 2023 Embedded derivatives $ 2,391 $ 61 Other Assets December 31, 2022 Embedded derivatives $ 6,028 $ 135 Other Assets The table below identifies the gains and losses recognized on HTLF's embedded derivatives for the years ended December 31, 2023 and December 31, 2022, in thousands: Year Ended December 31, 2023 2022 Gain (loss) recognized in other noninterest income on embedded derivatives $ (74) $ 452 Back-to-Back Loan Swaps HTLF has loan interest rate swap relationships with customers to assist them in managing their interest rate risk. Upon entering into these loan swaps, HTLF enters into offsetting positions with counterparties in order to minimize interest rate risk to HTLF. 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. 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, 2023, and December 31, 2022, no gains or losses were recognized. HTLF recognized $7.7 million in fee income for the year ended December 31, 2023, compared to $6.6 million for the year ended December 31, 2022. The table below identifies the balance sheet category and fair values of HTLF's derivative instruments designated as loan swaps at December 31, 2023 and 2022, in thousands: Notional Amount Fair Value Balance Sheet Category Weighted Average Receive Rate Weighted Average Pay Rate December 31, 2023 Customer interest rate swaps $ 1,672,729 $ 56,634 Other Assets 4.12 % 4.96 % Customer interest rate swaps 1,672,729 (56,634) Other Liabilities 4.96 % 4.12 % 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 % 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, 2023, and December 31, 2022, as collateral for these forward commitments. HTLF's counterparties were required to pledge no cash as collateral at both December 31, 2023, and December 31, 2022, 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, 2023, and December 31, 2022, in thousands: Notional Amount Fair Value Balance Sheet Category December 31, 2023 Interest rate lock commitments (mortgage) $ — $ — Other Assets Forward commitments — — Other Assets Forward commitments — — Other Liabilities Undesignated interest rate swaps 2,391 (61) Other Liabilities 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 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, 2023, and December 31, 2022, in thousands: Year Ended December 31, 2023 2022 Interest rate lock commitments (mortgage) $ (291) $ (1,828) Forward commitments 52 11 Undesignated interest rate swaps 74 (452)

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022, and 2021 were as follows, in thousands: 2023 2022 2021 Current: Federal $ 18,844 $ 45,911 $ 32,440 State 7,209 13,549 11,352 Total current expense $ 26,053 $ 59,460 $ 43,792 Deferred: Federal $ (7,442) $ (3,637) $ 8,938 State (1,754) (250) 2,605 Total deferred expense (benefit) (9,196) (3,887) 11,543 Total income tax expense $ 16,857 $ 55,573 $ 55,335 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, 2023 and 2022, were as follows, in thousands: 2023 2022 Deferred tax assets: Net unrealized loss on securities carried at fair value reflected in stockholders' equity $ 107,669 $ 159,763 Net unrealized loss on derivatives reflected in stockholders’ equity (382) 210 Net unrealized loss on securities transferred from carried at fair value to held to maturity reflected in stockholders' equity 42,541 45,174 Allowance for credit losses 34,527 28,732 Deferred compensation 13,055 12,861 Net operating loss carryforwards 14,789 21,844 Lease liability 7,241 7,731 Investments in partnerships 2,042 2,843 Other 7,971 5,476 Total deferred tax assets 229,453 284,634 Valuation allowance for deferred tax assets (13,000) (19,001) Total deferred tax assets after valuation allowance $ 216,453 $ 265,633 Deferred tax liabilities: Premises, furniture and equipment $ 8,245 $ 9,227 Purchase accounting 10,070 7,954 Lease right-of-use asset 6,391 7,182 Deferred loan costs 6,031 6,078 Other 912 3,846 Total deferred tax liabilities 31,649 34,287 Net deferred tax assets $ 184,804 $ 231,346 As a result of acquisitions, HTLF had net operating loss carryforwards for federal income tax purposes of approximately $14.0 million at December 31, 2023, and $17.2 million at December 31, 2022. The associated deferred tax asset was $2.9 million at December 31, 2023, and $3.6 million at December 31, 2022. These net carryforwards expire during the period from December 31, 2025, through December 31, 2035, and are subject to an annual limitation of approximately $3.1 million. Net operating loss carryforwards for state income tax purposes were approximately $191.9 million at December 31, 2023, and $203.4 million at December 31, 2022. The associated deferred tax asset, net of federal tax, was $9.9 million at December 31, 2023, and $16.3 million at December 31, 2022. These carryforwards have begun to expire and will continue to do so until December 31, 2031. A valuation allowance against the deferred tax asset due to the uncertainty surrounding the utilization of these state net operating loss carryforwards was $9.4 million at December 31, 2023, and $15.5 million at December 31, 2022. During both 2023 and 2022, 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 $1.7 million at December 31, 2023, and $1.5 million at December 31, 2022. HTLF released valuation allowances of $0 and $165,000 in 2023 and 2022, respectively, on deferred tax assets for capital losses it expects to realize on the disposal of partnership investments. 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 considered 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, 2023, 2022, and 2021, (computed by applying the U.S. federal corporate tax rate of 21% for 2023, 2022, and 2021 income before income taxes) are as follows, in thousands: 2023 2022 2021 Computed "expected" tax on net income $ 20,323 $ 56,228 $ 57,804 Increase (decrease) resulting from: Tax-exempt interest benefit (2,624) (5,804) (5,504) State income taxes, net of federal tax benefit 4,310 10,523 11,026 Tax credits (6,966) (6,613) (7,613) Partnership investments 1,105 (351) 572 Valuation allowance 214 13 (440) Excess tax expense/(benefit) on stock compensation 107 (113) (270) Other 388 1,690 (240) Income taxes $ 16,857 $ 55,573 $ 55,335 Effective tax rates 17.4 % 20.8 % 20.1 % HTLF's income taxes included solar energy tax credits totaling $4.2 million, $4.2 million, and $6.1 million during 2023, 2022 and 2021, respectively. Federal historic rehabilitation tax credits included in HTLF's income taxes totaled $1.1 million, $1.0 million, and $720,000 in 2023, 2022, and 2021, respectively. Additionally, investments in certain low-income housing partnerships totaled $9.3 million at December 31, 2023, $10.4 million at December 31, 2022, and $5.1 million at December 31, 2021. These investments generated federal low-income housing tax credits of $1.2 million during 2023, $1.1 million at December 31, 2022, and $538,000 at December 31, 2021. These investments are expected to generate federal low-income housing tax credits of approximately $1.0 million for 2024, $790,000 for 2025, $740,000 for 2026 and $705,000 for 2027. Additionally, HTLF had new markets tax credits of $360,000 and $300,000 in 2023 and 2022, respectively. On December 31, 2023, the amount of unrecognized tax benefits was $709,000, including $129,000 of accrued interest and penalties. On December 31, 2022, the amount of unrecognized tax benefits was $719,000, including $91,000 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, 2020, and later remain subject to examination by the Internal Revenue Service. For state purposes, the tax years ended December 31, 2018, 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, 2023
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 5% of participants' wages in 2023 and 3% of participants' wages in 2022 and 2021. Costs charged to operating expenses with respect to the matching contributions were $7.9 million, $5.3 million, and $5.1 million for 2023, 2022 and 2021, 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 $3.1 million, $5.8 million, and $5.1 million for 2023, 2022 and 2021, respectively.

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2023
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 Eleven, "Derivative Financial Instruments." HTLF Bank makes various commitments and incurs 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 if 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 Bank evaluates 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 Bank 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, 2023, and at December 31, 2022, commitments to extend credit aggregated $4.62 billion and $4.73 billion, respectively, and standby letters of credit aggregated $56.4 million and $55.1 million, respectively. Previously, HTLF entered 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 were predominantly conventional residential first lien mortgages originated under HTLF's usual underwriting procedures and were 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 required 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, 2023 and December 31, 2022. HTLF had no new requests for repurchases during 2023 and 2022.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION HTLF may grant, through its Compensation and Human Capital 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, 2023, 744,310 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 $123,000 of expense and $131,000 of benefit for the years ended December 31, 2023, and December 31, 2022, 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 of HTLF's RSUs will be settled in common stock upon vesting. Most RSUs granted after March 2023 accrue dividends, which are paid without interest only upon vesting. Dividend equivalents with respect to RSUs forfeited are also forfeited. RSUs granted prior to 2023 are not entitled to dividend equivalents. A summary of the status of RSUs as of December 31, 2023, 2022 and 2021, and changes during the years ended December 31, 2023, 2022, and 2021, follows: 2023 2022 2021 Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Outstanding at January 1 424,086 $ 46.15 389,885 $ 44.19 348,275 $ 38.22 Granted 278,999 44.94 242,718 48.38 216,560 51.44 Vested (183,511) 41.39 (159,880) 44.96 (149,350) 40.83 Forfeited (53,469) 46.84 (48,637) 45.49 (25,600) 40.96 Outstanding at December 31 466,105 $ 47.22 424,086 $ 46.15 389,885 $ 44.19 Total compensation costs recorded for RSUs were $9.0 million, $7.8 million and $8.5 million, for 2023, 2022 and 2021, respectively. As of December 31, 2023, there were $8.8 million of total unrecognized compensation costs related to the Plan for RSUs which are expected to be recognized through 2026. Stock Options The plan provides the Compensation Committee the authority to grant stock options. During the year ended December 31, 2023, 0 options were granted. There were 64,518 options granted in the year ended December 31, 2022, and no options granted in the year ended December 31, 2021. Options granted 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, 2023, 2022, and 2021, and changes during the years ended December 31, 2023, 2022, and 2021 follows: 2023 2022 2021 Shares Weighted Shares Weighted Shares Weighted Outstanding at January 1, 64,518 $ 48.79 — $ — — $ — Granted — — 64,518 48.79 — — Exercised — — — — — — Forfeited (6,452) — — — — — Outstanding at December 31 58,066 48.79 64,518 48.79 — — Options exercisable at December 31, — $ — — $ — — $ — At December 31, 2023, the vested options have a weighted average remaining contractual life of 8.92 years. The i ntrinsic value for the vested options as of December 31, 2023, was $0. The intrinsic value for the total of all options exercised during year ended December 31, 2023, was $0. The total fair value of shares under stock options that vested during the year ended December 31, 2023, was $0. Total compensation costs recorded for stock options were $221,000, $167,000, and $0 for 2023, 2022, and 2021, respectively. As of December 31, 2023, there was $490,000 of total unrecognized compensation costs related to the Plan for options that are expected to be recognized through 2026. 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 $192,000 was recorded in 2023, $214,000 was recorded in 2022, and $228,000 was recorded in 2021. A maximum of 500,000 shares is available for purchase under the ESPP, and as of December 31, 2023, 171,537 shares remain available for purchase. Beginning with the 2020 plan year, the Compensation Committee authorized HTLF to make ESPP purchases semi-annually, and the purchases are to be made as soon as practicable on or after June 30 and December 31. For employee deferrals made in the 2023 plan year, shares purchased in 2023 totaled 60,583. For employee deferrals made in the 2022 plan year, shares purchased in 2022 totaled 49,169. For employee deferrals made in the 2021 plan year, shares purchased in 2021 totaled 46,899.

CAPITAL ISSUANCES

CAPITAL ISSUANCES	12 Months Ended
	Dec. 31, 2023
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 Fifteen, "Stock-Based Compensation." Shelf Registration

REGULATORY CAPITAL REQUIREMENTS

REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON SUBSIDIARY DIVIDENDS	12 Months Ended
	Dec. 31, 2023
Federal Home Loan Banks [Abstract]
REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON SUBSIDIARY DIVIDENDS	REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON SUBSIDIARY DIVIDENDS HTLF Bank is 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 HTLF Bank's 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 HTLF Bank 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, 2023 and 2022, that HTLF Bank met all capital adequacy requirements to which it was subject. As of December 31, 2023 and 2022, the FDIC categorized HTLF Bank, and all HTLF member banks prior to charter consolidation, as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the 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, 2023, that management believes have changed each institution’s category. HTLF Bank's, and all HTLF member banks prior to charter consolidation, 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, 2023 Total Capital (to Risk-Weighted Assets) Consolidated $ 2,237,035 14.53 % $ 1,231,972 8.00 % $ 1,539,965 10.00 % HTLF Bank 1,969,006 12.85 1,225,669 8.00 1,532,087 10.00 Tier 1 Capital (to Risk-Weighted Assets) Consolidated $ 1,800,542 11.69 % $ 923,979 6.00 % $ 923,979 6.00 % HTLF Bank 1,829,972 11.94 919,252 6.00 1,225,669 8.00 Common Equity Tier 1 (to Risk-Weighted Assets) Consolidated $ 1,689,837 10.97 % $ 692,984 4.50 % N/A HTLF Bank 1,829,972 11.94 689,439 4.50 $ 995,856 6.50 % Tier 1 Capital (to Average Assets) Consolidated $ 1,800,542 9.44 % $ 763,309 4.00 % N/A HTLF Bank 1,829,972 9.26 790,709 4.00 $ 988,386 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, 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 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 The ability of HTLF to pay dividends to its stockholders is dependent upon dividends paid by its subsidiaries. HTLF Bank is subject to certain statutory and regulatory restrictions on the amount it may pay in dividends. To maintain acceptable capital ratios for the HTLF Bank, 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 $743.3 million as of December 31, 2023, under the most restrictive minimum capital requirements. Retained earnings that could be available for the payment of dividends to HTLF totaled approximately $436.9 million as of December 31, 2023, under the capital requirements to remain well capitalized.

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2023
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 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 measured at fair value and 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. On March 31, 2023, HTLF sold its mortgage servicing rights portfolio. The transaction qualified as a sale, and $7.7 million of mortgage servicing rights were derecognized on the consolidated balance sheet as of March 31, 2023. The book value and fair value were both $0 as of March 31, 2023. 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, 2023, and December 31, 2022, 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, 2023, and December 31, 2022, 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, 2023 Assets Securities available for sale U.S. treasuries $ 32,118 $ 32,118 $ — $ — U.S. agencies 14,530 — 14,530 — Obligations of states and political subdivisions 741,245 — 741,245 — Mortgage-backed securities - agency 1,393,629 — 1,393,629 — Mortgage-backed securities - non-agency 1,529,128 — 1,529,128 — Commercial mortgage-backed securities - agency 64,788 — 64,788 — Commercial mortgage-backed securities - non-agency 514,858 — 514,858 — Asset-backed securities 217,370 — 217,370 — Corporate bonds 118,169 — 118,169 — Equity securities with a readily determinable fair value 21,056 — 21,056 — Derivative financial instruments (1) 84,904 — 84,904 — Interest rate lock commitments — — — — Forward commitments — — — — Total assets at fair value $ 4,731,795 $ 32,118 $ 4,699,677 $ — Liabilities Derivative financial instruments (2) $ 84,249 $ — $ 84,249 $ — Forward commitments — — — — Total liabilities at fair value $ 84,249 $ — $ 84,249 $ — (1) Includes interest rate swaps, fair value hedges, embedded derivatives, and back-to-back loan swaps. (2) Includes fair value hedges, back-to-back loan swaps and free-standing derivatives. 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 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 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, 2023 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 $ 23,422 $ — $ — $ 23,422 $ 554 Owner occupied commercial real estate 30,400 — — 30,400 — Non-owner occupied commercial real estate — — — — — Real estate construction 642 — — 642 — Agricultural and agricultural real estate 4,768 — — 4,768 5,309 Residential real estate 741 — — 741 — Total collateral dependent individually assessed loans $ 59,973 $ — $ — $ 59,973 $ 5,863 Loans held for sale $ 5,071 $ — $ 5,071 $ — $ — Other real estate owned 12,548 — — 12,548 2,967 Premises, furniture and equipment held for sale 4,069 — — 4,069 2,786 Servicing rights — — — — — 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 impaired 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 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 12/31/23 Valuation Technique Unobservable Input Range (Weighted Average) Premises, furniture and equipment held for sale $ 4,069 Modified appraised value Third-party appraisal (1) Appraisal discount 0-10% (2) Other real estate owned 12,548 Modified appraised value Third-party appraisal (1) Appraisal discounts 0-10% (2) Collateral dependent individually assessed loans: Commercial and industrial 23,422 Modified appraised value Third-party appraisal (1) Appraisal discount 0-12% (2) Owner occupied commercial real estate 30,400 Modified appraised value Third-party appraisal (1) Appraisal discount 0-20% (2) Non-owner occupied commercial real estate — Modified appraised value Third-party appraisal (1) Appraisal discount 0-10% (2) Real estate construction 642 Modified appraised value Third-party appraisal (1) Appraisal discount 0-10% (2) Agricultural and agricultural real estate 4,768 Modified appraised value Third-party appraisal (1) Appraisal discount 0%-10% (2) Residential real estate 741 Modified appraised value Third-party appraisal (1) Appraisal discount 0-10% (2) (1) 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. (2) 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. Fair Value at 12/31/22 Valuation Technique Unobservable Input Range (Weighted Average) Interest rate lock commitments $ 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 discounts 0-10% (3) Non-owner occupied commercial real estate 11,371 Modified appraised value Third-party appraisal (2) Appraisal discounts 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. 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, 2023 December 31, 2022 Balance at January 1, $ 174 $ 1,306 Total gains (losses), net, included in earnings (290) (1,828) Issuances 1,864 3,683 Settlements (1,748) (2,987) Balance at period end $ — $ 174 Gains included in net gains on sale of loans held for sale attributable to interest rate lock commitments held at December 31, 2023, and December 31, 2022, were $0 and $174,000, 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, 2023, and December 31, 2022, 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 $ 323,013 $ 323,013 $ 323,013 $ — $ — Time deposits in other financial institutions 1,240 1,240 1,240 — — Securities: Carried at fair value 4,646,891 4,646,891 32,118 4,614,773 — Held to maturity 838,241 816,399 — 816,399 — Other investments 91,277 91,277 — 91,277 — Loans held for sale 5,071 5,071 — 5,071 — Loans, net: Commercial 3,611,368 3,396,628 — 3,373,206 23,422 PPP 2,777 2,777 — 2,777 — Owner occupied commercial real estate 2,621,019 2,444,540 — 2,414,140 30,400 Non-owner occupied commercial real estate 2,536,462 2,393,931 — 2,393,931 — Real estate construction 982,943 979,105 — 978,463 642 Agricultural and agricultural real estate 914,892 839,572 — 834,804 4,768 Residential real estate 791,984 687,428 — 686,687 741 Consumer 484,634 465,686 — 465,686 — Total Loans, net 11,946,079 11,209,667 — 11,149,694 59,973 Cash surrender value on life insurance 197,085 197,085 — 197,085 — Derivative financial instruments (1) 84,904 84,904 — 84,904 — Financial liabilities: Deposits Demand deposits $ 4,500,304 $ 4,500,304 $ — $ 4,500,304 $ — Savings deposits 8,805,597 8,805,597 — 8,805,597 — Time deposits 2,895,813 2,895,813 — 2,895,813 — Borrowings 622,255 622,255 — 622,255 — Term debt 372,396 374,017 — 374,017 — Derivative financial instruments (2) 84,249 84,249 — 84,249 — (1) Includes interest rate swaps, fair value hedges, embedded derivatives, and back-to-back loan swaps. (2) Includes fair value hedges, 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 $ 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 and industrial 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 Financial assets 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 — 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 — Borrowings 376,117 376,117 — 376,117 — Term debt 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 fair value hedges, back-to-back loan swaps and undesignated interest rate swaps. 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, the 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 counterparty. 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. Borrowings and Term Debt — 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, 2023
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 HTLF Bank's 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 consists 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, 2023, 2022, and 2021, in thousands: For the Years Ended December 31, 2023 2022 2021 In-scope of Topic 606 Service charges and fees Service charges and fees on deposit accounts $ 21,037 $ 18,625 $ 16,414 Overdraft fees 11,878 12,136 11,005 Customer service and other service fees 358 375 220 Credit card fee income 31,102 27,560 21,623 Debit card income 9,649 9,335 10,441 Total service charges and fees 74,024 68,031 59,703 Trust fees 20,715 22,570 24,417 Brokerage and insurance commissions 2,794 2,986 3,546 Total noninterest income in-scope of Topic 606 $ 97,533 $ 93,587 $ 87,666 Out-of-scope of Topic 606 Loan servicing income $ 1,561 $ 2,741 $ 3,276 Capital markets fees 10,007 11,543 1,324 Securities gains (losses), net (141,539) (425) 5,910 Unrealized gain (loss) on equity securities, net 240 (622) 58 Net gains on sale of loans held for sale 3,880 9,032 20,605 Valuation adjustment on servicing rights — 1,658 1,088 Income on bank owned life insurance 3,771 2,341 3,762 Other noninterest income 3,621 8,409 5,246 Total noninterest income out-of-scope of Topic 606 (118,459) 34,677 41,269 Total noninterest income $ (20,926) $ 128,264 $ 128,935 Contract Balances

PARENT COMPANY ONLY FINANCIAL I

PARENT COMPANY ONLY FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2023
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, 2023 2022 Assets: Cash and interest-bearing deposits $ 288,203 $ 307,026 Investment in subsidiaries 1,971,014 1,747,188 Other assets 72,501 94,953 Total assets $ 2,331,718 $ 2,149,167 Liabilities and Stockholders’ equity: Borrowings $ 372,316 $ 370,930 Accrued expenses and other liabilities 26,285 43,182 Total liabilities 398,601 414,112 Stockholders’ equity: Preferred stock 110,705 110,705 Common stock 42,688 42,467 Capital surplus 1,090,740 1,080,964 Retained earnings 1,141,501 1,120,925 Accumulated other comprehensive loss (452,517) (620,006) Total stockholders’ equity 1,933,117 1,735,055 Total liabilities and stockholders’ equity $ 2,331,718 $ 2,149,167 INCOME STATEMENTS (Dollars in thousands) For the Years Ended December 31, 2023 2022 2021 Operating revenues: Dividends from subsidiaries $ 50,000 $ 142,500 $ 163,500 Other 1,486 1,200 1,885 Total operating revenues 51,486 143,700 165,385 Operating expenses: Interest 22,637 16,886 12,851 Salaries and employee benefits 4,610 7,225 7,509 Professional fees 8,807 11,594 5,161 Other operating expenses 9,287 10,474 10,984 Total operating expenses 45,341 46,179 36,505 Equity in undistributed earnings 57,799 98,983 75,368 Income before income tax benefit 63,944 196,504 204,248 Income tax benefit 15,976 15,676 15,675 Net income 79,920 212,180 219,923 Preferred dividends (8,050) (8,050) (8,050) Net income available to common stockholders $ 71,870 $ 204,130 $ 211,873 STATEMENTS OF CASH FLOWS (Dollars in thousands) For the Years Ended December 31, 2023 2022 2021 Cash flows from operating activities: Net income $ 79,920 $ 212,180 $ 219,923 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed earnings of subsidiaries (57,799) (98,983) (75,368) Increase (decrease) in accrued expenses and other liabilities (17,090) (8,946) 8,723 Increase (decrease) in other assets 23,335 (13,933) (13,069) Excess tax (expense) benefit from stock-based compensation (123) 131 312 Other, net 11,537 9,958 12,632 Net cash provided by operating activities 39,780 100,407 153,153 Cash flows from investing activities: Capital contributions to subsidiaries — — (34,000) Net cash used by investing activities — — (34,000) Cash flows from financing activities: Proceeds from borrowings — — 147,614 Repayments of borrowings — — (44,417) Cash dividends paid (59,151) (54,249) (48,559) Proceeds from issuance of common stock 548 1,038 1,311 Net cash provided by (used in) by financing activities (58,603) — (53,211) — 55,949 Net increase (decrease) in cash and cash equivalents (18,823) 47,196 175,102 Cash and cash equivalents at beginning of year 307,026 259,830 84,728 Cash and cash equivalents at end of year $ 288,203 $ 307,026 $ 259,830 Supplemental disclosure: Dividends declared, not paid 2,013 2,013 2,013 Net assets from dissolved subsidiary 883 — —

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
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. HTLF leases some of its facilities to third parties and receives rental income from such lease agreements which is not significant. The table below presents HTLF's right-of-use ("ROU") assets and lease liabilities as of December 31, 2023 and December 31, 2022, in thousands: As of December 31, Classification 2023 2022 Operating lease right-of-use assets Other assets $ 25,859 $ 29,429 Operating lease liabilities Accrued expenses and other liabilities $ 29,333 $ 31,681 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, 2023, 2022, and 2021, in thousands: Income Statement Category As of December 31, Lease Cost 2023 2022 2021 Operating lease cost Occupancy expense $ 7,768 $ 7,256 $ 8,013 Variable lease cost Occupancy expense 11 16 47 Total lease cost $ 7,779 $ 7,272 $ 8,060 Supplemental Information Noncash reduction of ROU assets Occupancy expense $ 1,164 $ 32 $ 1,244 Noncash reduction lease liabilities Occupancy expense — 10 — Supplemental balance sheet information As of December 31, 2023 Weighted-average remaining operating lease term (in years) 5.53 Weighted-average discount rate for operating leases 3.08 % Included in the noncash reduction of ROU assets in 2023 and 2022 are expenses related to lease modifications and ROU acceleration related to lease abandonments. HTLF recorded $63,000 of impairment on one lease in 2023, which was recorded in gain (loss) on sales/valuations of assets, net. HTLF recorded $360,000 of impairment on two leases in 2022, and no impairment on leases in 2021. 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, 2023 is as follows, in thousands: Year ending December 31, 2024 $ 6,386 2025 6,221 2026 5,535 2027 4,581 2028 3,997 Thereafter 5,219 Total lease payments $ 31,939 Less interest (2,606) Present value of lease liabilities $ 29,333

SUMMARY OF QUARTERLY FINANCIAL

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED)	12 Months Ended
	Dec. 31, 2023
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 2023 December 31 September 30 June 30 March 31 Net interest income $ 156,137 $ 145,756 $ 147,132 $ 152,212 Provision for credit losses 11,738 1,516 5,379 3,074 Net interest income after provision for credit losses 144,399 144,240 141,753 149,138 Noninterest income (111,801) 28,383 32,493 29,999 Noninterest expense 130,285 111,053 109,446 111,043 Income taxes (27,324) 13,479 15,384 15,318 Net income (loss) (70,363) 48,091 49,416 52,776 Preferred dividends (2,012) (2,013) (2,012) (2,013) Net income (loss) available to common stockholders $ (72,375) $ 46,078 $ 47,404 $ 50,763 Per share: Earnings (loss) per share-basic $ (1.69) $ 1.08 $ 1.11 $ 1.19 Earnings (loss) per share-diluted (1.69) 1.08 1.11 1.19 Cash dividends declared on common stock 0.30 0.30 0.30 0.30 Book value per common share 42.69 40.20 41.00 40.38 Weighted average common shares outstanding 42,770,347 42,760,406 42,695,522 42,614,806 Weighted average diluted common shares outstanding 42,838,405 42,812,563 42,757,603 42,742,878 (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

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
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; DB&T Community Development Corp.; Heartland Community Development, Inc.; Heartland Financial USA, Inc. Insurance Services; 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, 2023. As of December 31, 2023, HTLF Bank and its respective bank brands listed below operated as divisions of HTLF Bank: • Arizona Bank & Trust • Bank of Blue Valley • Citywide Banks • Dubuque Bank & Trust • First Bank & Trust • Illinois Bank & Trust • Minnesota Bank & Trust • New Mexico Bank & Trust • Premier Valley Bank • Rocky Mountain Bank • Wisconsin Bank & Trust During the first quarter of 2023, HTLF reclassified swap and loan syndication income (collectively, "capital markets fees") to capital markets fees from other noninterest income on the consolidated statements of income, and all prior periods have been adjusted. During the second quarter of 2023, HTLF reclassified Federal Deposit Insurance Corporation ("FDIC") insurance premiums to FDIC insurance assessments from professional fees on the consolidated statements of income, and all prior periods have been adjusted. In the second quarter of 2023, HTLF amended and restated its Certificate of Incorporation and filed Certificates of Elimination with the state of Delaware with respect to Series A, B, C, and D preferred stock issuances, which returned these previously designated shares to authorized but unissued. The following shows the details of Series A, B, C and D preferred stock at December 31, 2022: • Series A Junior Participating preferred stock-par value $1 per share; authorized 16,000 shares; none issued or outstanding at December 31, 2022 • Series B Fixed Rate Cumulative Perpetual Preferred Stock-par value $1 per share; 81,698 shares authorized at December 31, 2022; none issued or outstanding at December 31, 2022 • Series C Senior Non-Cumulative Perpetual Preferred Stock-par value $1 per share; 81,698 shares authorized at December 31, 2022; none issued or outstanding at December 31, 2022 • Series D Senior Non-Cumulative Perpetual Convertible Preferred Stock-par value $1 per share; 3,000 shares authorized at December 31, 2022; none issued or outstanding at December 31, 2022 After the cancellation of Series A, B, C and D preferred shares, total undesignated preferred shares authorized increased to 188,500 from 6,104 at December 31, 2022, of which none were issued or outstanding at both December 31, 2023 and December 31, 2022. 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, 2023 and 2022. 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, the financial condition of the issuer, as well as security and industry-specific economic conditions. In addition, regarding 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 a specific identification method) are included in securities gains, net in the consolidated statements of income. Equity securities include Community Reinvestment Act 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 did not record any impairment or other adjustments to the carrying amount of these investments during the years ended December 31, 2023, and December 31, 2022. 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, 2023, and December 31, 2022. 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 loan policy is reviewed and approved 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. 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 16 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 depend upon the cash flow of the borrowers and the collateral value of the real estate. Non-owner occupied commercial real estate loans typically depend, 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 relies on the successful and timely completion of the project. Agricultural and agricultural real estate loans depend 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 depend upon the borrower's ability to repay the loan and the underlying collateral value. Consumer loans depend 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 on nonaccrual status 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 on the level of recognized loan losses, that otherwise 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 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, 2023, and December 31, 2022, allowance for credit losses. It is expected that actual economic conditions will, in many cases, differ from forecasts 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, 2023 and 2022, 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.
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. Derivatives used to manage the exposure to changes in the fair value of a recognized asset or liability on the consolidated balance sheets are fair value 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. 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. In the first quarter of 2023 HTLF terminated its cash flow hedges. It was determined that the forecasted transactions remain probable, so the unrealized gains at termination were kept in accumulated comprehensive income and are being amortized into income over the remaining life of the forecasted transaction. HTLF had multiple fair value hedging relationships at December 31, 2023. HTLF uses hedge accounting in accordance with ASC 815. For hedges where the fair value change in the loan portfolio is being hedged, 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 are being recorded in the consolidated statements of income. The ineffective portions of the unrealized gains or losses, if any, are recorded in interest income in the consolidated statements of income. For hedges where the fair value change in the investment portfolio are being hedged, the change in the fair value of the derivative and the change in the fair value of the risk being hedged on the related investments is being recorded in interest income on the consolidated statements of income. The ineffective portions of the unrealized gains or losses, if any, are recorded in interest income 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 also has loan interest rate swap relationships with customers to assist them in managing their interest rate risk. Upon entering into these loan swaps HTLF enters into offsetting positions with counterparties in order to minimize interest rate risk to HTLF. 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. Any gains and losses on these back-to-back swaps are recorded in noninterest income on the consolidated statements of income. HTLF does not use derivatives for 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 -
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, 2023 and December 31, 2022.
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 HTLF Bank.
Earnings Per Share	Earnings Per Share -
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. Subsequent to December 31, 2023, in February of 2024, HTLF announced that HTLF Bank had signed definitive agreements to sell its nine Rocky Mountain Bank division branches to two purchasers. The agreements include the sale of approximately $588.9 million of deposits, $365.9 million of loans and $13.6 million of premises, furniture and equipment. The transaction is expected to close in the latter half of 2024.
Effect of New Financial Accounting Standards	Effect of New Financial Accounting Standards ASU 2022-01 In March 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2022-01, "Derivatives and Hedging (Topic 815): Fair Value Hedging-Portfolio Layer Method," which expands the current last-of-layer method by allowing multiple hedged layers to be designated for a single closed portfolio of financial assets or one or more beneficial interests secured by a portfolio of financial instruments. HTLF adopted this ASU on January 1, 2023, and these amendments were applied prospectively. ASU 2022-02 In March 2022, the FASB issued ASU 2022-02, " Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures." These amendments eliminate the troubled debt restructurings ("TDR") recognition and measurement guidance and, instead, require that an entity evaluate (consistent with the accounting for other loan modifications) whether the modification represents a new loan or a continuation of an existing loan. The amendments also enhance existing disclosure requirements and introduce new requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. Additionally, these amendments require that an entity disclose current-period gross charge-offs by year of origination for loans receivable within the scope of Subtopic 326-20. The guidance is effective for entities that have adopted ASU 2016-13 for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. These amendments should be applied prospectively. If an entity elects to early adopt ASU 2022-02 in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes the interim period. An entity may elect to early adopt the amendments about TDRs and related disclosure enhancements separately from the amendments related to vintage disclosures. HTLF adopted this ASU on January 1, 2023, as required, and the adoption did not have a material impact on its results of operations, financial position or liquidity. ASU 2023-02 In March 2023, the FASB issued ASU 2023-02 " Investments-Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Task Force)." ASU 2023-02 expands the permitted use of the proportional amortization method, which is currently only available to low-income housing tax credit investments, to other tax equity investments if certain conditions are met. Under the proportional amortization method, the initial cost of an investment is amortized in proportion to the income tax benefits received and both the amortization of the investment and the income tax benefits received are recognized as a component of income tax expense. The amendments in this update are effective for fiscal years beginning after December 15, 2023, and must be applied on either a modified retrospective or a retrospective basis. The adoption of this amendment is not expected to have a material impact on the results of operations or financial position. ASU 2023-06 In October 2023, the FASB issued ASU 2023-06, "Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative."
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 measured at fair value and 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. On March 31, 2023, HTLF sold its mortgage servicing rights portfolio. The transaction qualified as a sale, and $7.7 million of mortgage servicing rights were derecognized on the consolidated balance sheet as of March 31, 2023. The book value and fair value were both $0 as of March 31, 2023. 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, 2023, and December 31, 2022, 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 HTLF Bank's 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 consists 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. Contract Balances

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022 and 2021, are shown in the table below, dollars and number of shares in thousands, except per share data: 2023 2022 2021 Net income attributable to HTLF $ 79,920 $ 212,180 $ 219,923 Preferred dividends (8,050) (8,050) (8,050) Net income available to common stockholders $ 71,870 $ 204,130 $ 211,873 Weighted average common shares outstanding for basic earnings per share 42,701 42,496 42,260 Assumed incremental common shares issued upon vesting of restricted stock units 91 135 151 Weighted average common shares for diluted earnings per share 42,792 42,631 42,411 Earnings per common share — basic $ 1.68 $ 4.80 $ 5.01 Earnings per common share — diluted $ 1.68 $ 4.79 $ 5.00 Number of antidilutive stock units excluded from diluted earnings per share computation 112 5 1 Number of antidilutive stock options excluded from diluted earnings per share computation 60 5 —

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023, and December 31, 2022, are summarized in the table below, in thousands: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2023 U.S. treasuries $ 32,459 $ — $ (341) $ 32,118 U.S. agencies 14,724 — (194) 14,530 Obligations of states and political subdivisions 839,754 25 (98,534) 741,245 Mortgage-backed securities - agency 1,620,409 13 (226,793) 1,393,629 Mortgage-backed securities - non-agency 1,616,414 363 (87,649) 1,529,128 Commercial mortgage-backed securities - agency 76,076 — (11,288) 64,788 Commercial mortgage-backed securities - non-agency 526,974 — (12,116) 514,858 Asset-backed securities 232,140 — (14,770) 217,370 Corporate bonds 120,338 — (2,169) 118,169 Total debt securities 5,079,288 401 (453,854) 4,625,835 Equity securities with a readily determinable fair value 21,056 — — 21,056 Total $ 5,100,344 $ 401 $ (453,854) $ 4,646,891 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 20,314 — — 20,314 Total $ 6,788,729 $ 1,495 $ (643,080) $ 6,147,144 The amortized cost and estimated fair value of investment securities carried at fair value at December 31, 2023, 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, 2023 Amortized Cost Estimated Fair Value Due in 1 year or less $ 25,138 $ 24,897 Due in 1 to 5 years 62,537 61,413 Due in 5 to 10 years 20,231 18,036 Due after 10 years 899,369 801,716 Total debt securities 1,007,275 906,062 Mortgage and asset-backed securities 4,072,013 3,719,773 Equity securities with a readily determinable fair value 21,056 21,056 Total investment securities $ 5,100,344 $ 4,646,891
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, 2023, and December 31, 2022, 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, 2023 Obligations of states and political subdivisions $ 838,241 $ 3,622 $ (25,464) $ 816,399 $ — Total $ 838,241 $ 3,622 $ (25,464) $ 816,399 $ — 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 $ — The amortized cost and estimated fair value of debt securities held to maturity at December 31, 2023, 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, 2023 Amortized Cost Estimated Fair Value Due in 1 year or less $ 8,116 $ 8,126 Due in 1 to 5 years 88,728 88,646 Due in 5 to 10 years 158,686 158,430 Due after 10 years 582,711 561,197 Total investment securities $ 838,241 $ 816,399 Securities held to maturity Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count December 31, 2023 Obligations of states and political subdivisions $ 145,471 $ (3,706) 23 $ 569,691 $ (21,758) 126 $ 715,162 $ (25,464) 149 Total temporarily impaired securities $ 145,471 $ (3,706) 23 $ 569,691 $ (21,758) 126 $ 715,162 $ (25,464) 149 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, 2023, 2022 and 2021 are summarized as follows, in thousands: For the Years Ended December 31, 2023 2022 2021 Proceeds from sales $ 1,196,586 $ 1,048,525 $ 1,475,598 Gross security gains 589 7,299 11,892 Gross security losses 141,966 9,191 5,982
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, 2023, and December 31, 2022. 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 was December 31, 2023, and December 31, 2022, 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, 2023 U.S. treasuries $ 2,985 $ (12) 1 $ 26,138 $ (329) 3 $ 29,123 $ (341) 4 U.S. agencies $ — $ — — $ 14,530 $ (194) 4 $ 14,530 $ (194) 4 Obligations of states and political subdivisions 1,440 (65) 1 736,653 (98,469) 150 738,093 (98,534) 151 Mortgage-backed securities - agency 194 (2) 2 1,392,769 (226,791) 166 1,392,963 (226,793) 168 Mortgage-backed securities - non-agency 415,934 (24,568) 12 902,291 (63,081) 35 1,318,225 (87,649) 47 Commercial mortgage-backed securities - agency — — — 64,788 (11,288) 17 64,788 (11,288) 17 Commercial mortgage-backed securities - non-agency — — — 507,044 (12,116) 16 507,044 (12,116) 16 Asset-backed securities 148,063 (9,723) 4 69,307 (5,047) 7 217,370 (14,770) 11 Corporate bonds 61,031 (111) 1 57,138 (2,058) 8 118,169 (2,169) 9 Total temporarily impaired securities $ 629,647 $ (34,481) 21 $ 3,770,658 $ (419,373) 406 $ 4,400,305 $ (453,854) 427 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
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, 2023 and December 31, 2022, which are updated quarterly and used to monitor the credit quality of the securities: December 31, 2023 December 31, 2022 Rating AAA $ 88,550 $ 79,598 AA, AA+, AA- 583,816 588,354 A+, A, A- 139,658 136,624 BBB 20,133 20,623 Not Rated 6,084 4,204 Total $ 838,241 $ 829,403 The following tables show the risk category of loans by loan category and year of origination as of December 31, 2023 and December 31, 2022, in thousands: As of December 31, 2023 Amortized Cost Basis of Term Loans by Year of Origination 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Pass $ 608,030 $ 779,218 $ 333,900 $ 187,406 $ 78,455 $ 327,775 $ 1,159,397 $ 3,474,181 As of December 31, 2023 Amortized Cost Basis of Term Loans by Year of Origination 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Watch 20,694 19,788 257 3,631 2,398 2,953 28,749 78,470 Substandard 20,171 12,658 2,636 5,447 18,535 7,489 32,460 99,396 Commercial and industrial total $ 648,895 $ 811,664 $ 336,793 $ 196,484 $ 99,388 $ 338,217 $ 1,220,606 $ 3,652,047 Commercial and industrial charge-offs 245 794 680 1,425 563 1,949 2,966 8,622 PPP Pass $ — $ — $ 2,591 $ 50 $ — $ — $ — $ 2,641 Watch — — 89 — — — — 89 Substandard — — 47 — — — — 47 PPP total $ — $ — $ 2,727 $ 50 $ — $ — $ — $ 2,777 PPP charge-offs — — — — — — — — Owner occupied commercial real estate Pass $ 443,683 $ 547,898 $ 799,978 $ 225,257 $ 225,405 $ 224,608 $ 41,072 $ 2,507,901 Watch 8,052 25,947 13,114 2,662 8,115 7,553 — 65,443 Substandard 31,904 10,489 2,268 11,609 6,390 2,171 — 64,831 Owner occupied commercial real estate total $ 483,639 $ 584,334 $ 815,360 $ 239,528 $ 239,910 $ 234,332 $ 41,072 $ 2,638,175 Owner occupied commercial real estate charge-offs — 802 — 5 — 63 — 870 Non-owner occupied commercial real estate Pass $ 480,683 $ 656,824 $ 423,420 $ 203,330 $ 262,541 $ 251,499 $ 26,978 $ 2,305,275 Watch 71,400 34,651 8,237 3,834 27,345 57,083 — 202,550 Substandard 5,043 952 1,391 — 4,238 34,262 — 45,886 Non-owner occupied commercial real estate total $ 557,126 $ 692,427 $ 433,048 $ 207,164 $ 294,124 $ 342,844 $ 26,978 $ 2,553,711 As of December 31, 2023 Amortized Cost Basis of Term Loans by Year of Origination 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Non-owner occupied commercial real estate charge-offs — 52 — 29 399 147 — 627 Real estate construction Pass $ 283,519 $ 468,646 $ 176,604 $ 9,889 $ 11,048 $ 3,405 $ 6,486 $ 959,597 Watch 629 33,220 9,418 72 — 65 — 43,404 Substandard — 8,522 — 107 — — 86 8,715 Real estate construction total $ 284,148 $ 510,388 $ 186,022 $ 10,068 $ 11,048 $ 3,470 $ 6,572 $ 1,011,716 Real estate construction charge-offs 284 — — 32 — — — 316 Agricultural and agricultural real estate Pass $ 152,665 $ 208,375 $ 114,798 $ 67,006 $ 28,247 $ 43,663 $ 260,941 $ 875,695 Watch 2,245 16,257 293 622 70 349 427 20,263 Substandard 12 7,616 1,649 4 855 12,591 499 23,226 Agricultural and agricultural real estate total $ 154,922 $ 232,248 $ 116,740 $ 67,632 $ 29,172 $ 56,603 $ 261,867 $ 919,184 Agricultural and agricultural real estate charge-offs — — — 9 — 1 5,309 5,319 Residential real estate Pass $ 71,470 $ 177,564 $ 241,362 $ 73,029 $ 42,526 $ 155,899 $ 19,534 $ 781,384 Watch 171 973 945 659 158 4,845 — 7,751 Substandard 741 150 3,400 464 290 3,649 — 8,694 Residential real estate total $ 72,382 $ 178,687 $ 245,707 $ 74,152 $ 42,974 $ 164,393 $ 19,534 $ 797,829 Residential real estate charge-offs — 59 124 — — — — 183 Consumer Pass $ 45,595 $ 62,900 $ 35,459 $ 7,731 $ 3,663 $ 6,109 $ 324,218 $ 485,675 Watch 730 84 694 21 41 644 2,060 4,274 Substandard 80 308 401 75 159 1,769 465 3,257 Consumer total $ 46,405 $ 63,292 $ 36,554 $ 7,827 $ 3,863 $ 8,522 $ 326,743 $ 493,206 Consumer charge-offs 2 246 154 27 19 112 3,117 3,677 Total pass $ 2,085,645 $ 2,901,425 $ 2,128,112 $ 773,698 $ 651,885 $ 1,012,958 $ 1,838,626 $ 11,392,349 Total watch 103,921 130,920 33,047 11,501 38,127 73,492 31,236 422,244 Total substandard 57,951 40,695 11,792 17,706 30,467 61,931 33,510 254,052 Total loans $ 2,247,517 $ 3,073,040 $ 2,172,951 $ 802,905 $ 720,479 $ 1,148,381 $ 1,903,372 $ 12,068,645 Total Charge-offs $ 531 $ 1,953 $ 958 $ 1,527 $ 981 $ 2,272 $ 11,392 $ 19,614 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 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 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 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

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Schedule of Loans and Leases	Loans as of December 31, 2023, and December 31, 2022, were as follows, in thousands: December 31, 2023 December 31, 2022 Loans receivable held to maturity: Commercial and industrial $ 3,652,047 $ 3,464,414 Paycheck Protection Program ("PPP") 2,777 11,025 Owner occupied commercial real estate 2,638,175 2,265,307 Non-owner occupied commercial real estate 2,553,711 2,330,940 Real estate construction 1,011,716 1,076,082 Agricultural and agricultural real estate 919,184 920,510 Residential real estate 797,829 853,361 Consumer 493,206 506,713 Total loans receivable held to maturity 12,068,645 11,428,352 Allowance for credit losses (122,566) (109,483) Loans receivable, net $ 11,946,079 $ 11,318,869 The following table shows the balance in the allowance for credit losses at December 31, 2023, and December 31, 2022, 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, 2023 Commercial and industrial $ 18,425 $ 22,254 $ 40,679 $ 41,847 $ 3,610,200 $ 3,652,047 PPP — — — — 2,777 2,777 Owner occupied commercial real estate — 17,156 17,156 30,400 2,607,775 2,638,175 Non-owner occupied commercial real estate — 17,249 17,249 — 2,553,711 2,553,711 Real estate construction 56 28,717 28,773 697 1,011,019 1,011,716 Agricultural and agricultural real estate 1,932 2,360 4,292 6,700 912,484 919,184 Residential real estate — 5,845 5,845 741 797,088 797,829 Consumer — 8,572 8,572 — 493,206 493,206 Total $ 20,413 $ 102,153 $ 122,566 $ 80,385 $ 11,988,260 $ 12,068,645 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
Schedule of Troubled Debt Restructured Loans Modified	The following tables show the amortized cost basis as of December 31, 2023, of the loans modified during the year ended December 31, 2023, to borrowers experiencing financial difficulty by loan category and type of concession granted, dollars in thousands. For the Year Ended December 31, 2023 Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Interest Only Payments Amortized % of Loan Amortized % of Loan Commercial and industrial $ 4,088 0.11 % $ — — % PPP — — — — Owner occupied commercial real estate — — 5,043 0.19 Non-owner occupied commercial real estate — — — — Real estate construction — — — — Agricultural and agricultural real estate 1,936 0.21 — — Residential real estate 741 0.09 — — Consumer — — — — Total $ 6,765 0.06 % $ 5,043 0.04 % The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty in the year ended December 31, 2023. Loan Type Weighted Average Weighted Average Term Extension Commercial and industrial 7 0 Owner occupied commercial real estate 0 12 Real estate construction 0 0 Agricultural and agricultural real estate 7 0 Residential real estate 12 0 Accruing Loans 30-59 60-89 90 Days or Total Past Due Current Nonaccrual December 31, 2023 Commercial and industrial $ — $ — $ — $ — $ 3,986 $ 102 PPP — — — — — — Owner occupied commercial real estate — — — — 5,043 — Non-owner occupied commercial real estate — — — — — — Real estate construction — — — — — — Agricultural and agricultural real estate — — — — 1,936 — Residential real estate — — — — — 741 Consumer — — — — — — Total $ — $ — $ — $ — $ 10,965 $ 843
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, 2023 and December 31, 2022, which are updated quarterly and used to monitor the credit quality of the securities: December 31, 2023 December 31, 2022 Rating AAA $ 88,550 $ 79,598 AA, AA+, AA- 583,816 588,354 A+, A, A- 139,658 136,624 BBB 20,133 20,623 Not Rated 6,084 4,204 Total $ 838,241 $ 829,403 The following tables show the risk category of loans by loan category and year of origination as of December 31, 2023 and December 31, 2022, in thousands: As of December 31, 2023 Amortized Cost Basis of Term Loans by Year of Origination 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Pass $ 608,030 $ 779,218 $ 333,900 $ 187,406 $ 78,455 $ 327,775 $ 1,159,397 $ 3,474,181 As of December 31, 2023 Amortized Cost Basis of Term Loans by Year of Origination 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Watch 20,694 19,788 257 3,631 2,398 2,953 28,749 78,470 Substandard 20,171 12,658 2,636 5,447 18,535 7,489 32,460 99,396 Commercial and industrial total $ 648,895 $ 811,664 $ 336,793 $ 196,484 $ 99,388 $ 338,217 $ 1,220,606 $ 3,652,047 Commercial and industrial charge-offs 245 794 680 1,425 563 1,949 2,966 8,622 PPP Pass $ — $ — $ 2,591 $ 50 $ — $ — $ — $ 2,641 Watch — — 89 — — — — 89 Substandard — — 47 — — — — 47 PPP total $ — $ — $ 2,727 $ 50 $ — $ — $ — $ 2,777 PPP charge-offs — — — — — — — — Owner occupied commercial real estate Pass $ 443,683 $ 547,898 $ 799,978 $ 225,257 $ 225,405 $ 224,608 $ 41,072 $ 2,507,901 Watch 8,052 25,947 13,114 2,662 8,115 7,553 — 65,443 Substandard 31,904 10,489 2,268 11,609 6,390 2,171 — 64,831 Owner occupied commercial real estate total $ 483,639 $ 584,334 $ 815,360 $ 239,528 $ 239,910 $ 234,332 $ 41,072 $ 2,638,175 Owner occupied commercial real estate charge-offs — 802 — 5 — 63 — 870 Non-owner occupied commercial real estate Pass $ 480,683 $ 656,824 $ 423,420 $ 203,330 $ 262,541 $ 251,499 $ 26,978 $ 2,305,275 Watch 71,400 34,651 8,237 3,834 27,345 57,083 — 202,550 Substandard 5,043 952 1,391 — 4,238 34,262 — 45,886 Non-owner occupied commercial real estate total $ 557,126 $ 692,427 $ 433,048 $ 207,164 $ 294,124 $ 342,844 $ 26,978 $ 2,553,711 As of December 31, 2023 Amortized Cost Basis of Term Loans by Year of Origination 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Non-owner occupied commercial real estate charge-offs — 52 — 29 399 147 — 627 Real estate construction Pass $ 283,519 $ 468,646 $ 176,604 $ 9,889 $ 11,048 $ 3,405 $ 6,486 $ 959,597 Watch 629 33,220 9,418 72 — 65 — 43,404 Substandard — 8,522 — 107 — — 86 8,715 Real estate construction total $ 284,148 $ 510,388 $ 186,022 $ 10,068 $ 11,048 $ 3,470 $ 6,572 $ 1,011,716 Real estate construction charge-offs 284 — — 32 — — — 316 Agricultural and agricultural real estate Pass $ 152,665 $ 208,375 $ 114,798 $ 67,006 $ 28,247 $ 43,663 $ 260,941 $ 875,695 Watch 2,245 16,257 293 622 70 349 427 20,263 Substandard 12 7,616 1,649 4 855 12,591 499 23,226 Agricultural and agricultural real estate total $ 154,922 $ 232,248 $ 116,740 $ 67,632 $ 29,172 $ 56,603 $ 261,867 $ 919,184 Agricultural and agricultural real estate charge-offs — — — 9 — 1 5,309 5,319 Residential real estate Pass $ 71,470 $ 177,564 $ 241,362 $ 73,029 $ 42,526 $ 155,899 $ 19,534 $ 781,384 Watch 171 973 945 659 158 4,845 — 7,751 Substandard 741 150 3,400 464 290 3,649 — 8,694 Residential real estate total $ 72,382 $ 178,687 $ 245,707 $ 74,152 $ 42,974 $ 164,393 $ 19,534 $ 797,829 Residential real estate charge-offs — 59 124 — — — — 183 Consumer Pass $ 45,595 $ 62,900 $ 35,459 $ 7,731 $ 3,663 $ 6,109 $ 324,218 $ 485,675 Watch 730 84 694 21 41 644 2,060 4,274 Substandard 80 308 401 75 159 1,769 465 3,257 Consumer total $ 46,405 $ 63,292 $ 36,554 $ 7,827 $ 3,863 $ 8,522 $ 326,743 $ 493,206 Consumer charge-offs 2 246 154 27 19 112 3,117 3,677 Total pass $ 2,085,645 $ 2,901,425 $ 2,128,112 $ 773,698 $ 651,885 $ 1,012,958 $ 1,838,626 $ 11,392,349 Total watch 103,921 130,920 33,047 11,501 38,127 73,492 31,236 422,244 Total substandard 57,951 40,695 11,792 17,706 30,467 61,931 33,510 254,052 Total loans $ 2,247,517 $ 3,073,040 $ 2,172,951 $ 802,905 $ 720,479 $ 1,148,381 $ 1,903,372 $ 12,068,645 Total Charge-offs $ 531 $ 1,953 $ 958 $ 1,527 $ 981 $ 2,272 $ 11,392 $ 19,614 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 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 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 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
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, 2023, and December 31, 2022, in thousands: Accruing Loans 30-59 60-89 90 Days Total Current Nonaccrual Total Loans December 31, 2023 Commercial and industrial $ 1,738 $ 126 $ 2,203 $ 4,067 $ 3,601,165 $ 46,815 $ 3,652,047 PPP 94 53 — 147 2,630 — 2,777 Accruing Loans 30-59 60-89 90 Days Total Current Nonaccrual Total Loans Owner occupied commercial real estate 205 2,664 74 2,943 2,603,640 31,592 2,638,175 Non-owner occupied commercial real estate 875 — — 875 2,552,469 367 2,553,711 Real estate construction 332 — — 332 1,010,601 783 1,011,716 Agricultural and agricultural real estate 121 — 12 133 909,841 9,210 919,184 Residential real estate 2,082 273 21 2,376 790,367 5,086 797,829 Consumer 2,257 150 197 2,604 489,029 1,573 493,206 Total loans receivable held to maturity $ 7,704 $ 3,266 $ 2,507 $ 13,477 $ 11,959,742 $ 95,426 $ 12,068,645 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

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Changes in Allowance for Credit Losses	Changes in the allowance for credit losses for loans for the years ended December 31, 2023, 2022, and 2021 were as follows, in thousands: 2023 2022 2021 Balance at beginning of year $ 109,483 $ 110,088 $ 131,606 Provision (benefit) for credit losses 25,435 10,636 (17,706) Recoveries on loans previously charged-off 7,262 7,055 4,931 Charge-offs on loans (19,614) (18,296) (8,743) Balance at end of year $ 122,566 $ 109,483 $ 110,088 Changes in the allowance for credit losses for loans by loan category for the years ended December 31, 2023, and December 31, 2022, were as follows, in thousands: Balance at 12/31/2022 Charge-offs Recoveries Provision (Benefit) Balance at 12/31/2023 Commercial and industrial $ 29,071 $ (8,622) $ 5,069 $ 15,161 $ 40,679 Owner occupied commercial real estate 13,948 (870) 113 3,965 17,156 Non-owner occupied commercial real estate 16,539 (627) 268 1,069 17,249 Real estate construction 29,998 (316) 26 (935) 28,773 Agricultural and agricultural real estate 2,634 (5,319) 11 6,966 4,292 Residential real estate 7,711 (183) 19 (1,702) 5,845 Consumer 9,582 (3,677) 1,756 911 8,572 Total $ 109,483 $ (19,614) $ 7,262 $ 25,435 $ 122,566 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 Changes in the allowance for credit losses on unfunded commitments for the years ended December 31, 2023 and December 31, 2022, were as follows: For the Years Ended December 31, 2023 2022 Beginning balance $ 20,196 $ 15,462 Provision (3,728) 4,734 Ending balance $ 16,468 $ 20,196

PREMISES, FURNITURE AND EQUIP_2

PREMISES, FURNITURE AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Premises, Furniture and Equipment	Premises, furniture and equipment, excluding those held for sale, as of December 31, 2023, and December 31, 2022, were as follows, in thousands: 2023 2022 Land and land improvements $ 53,434 $ 56,599 Buildings and building improvements 168,244 172,585 Furniture and equipment 56,378 66,685 Total 278,056 295,869 Less accumulated depreciation (101,055) (105,390) Premises, furniture and equipment, net $ 177,001 $ 190,479

GOODWILL, CORE DEPOSIT INTANG_2

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
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, which consisted of core deposit intangibles and mortgage servicing rights, and the associated accumulated amortization at December 31, 2023, and December 31, 2022, are presented in the table below, in thousands: December 31, 2023 December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 101,185 $ 82,770 $ 18,415 $ 101,185 $ 76,031 $ 25,154 Mortgage servicing rights — — — 13,700 5,860 7,840 Total $ 101,185 $ 82,770 $ 18,415 $ 114,885 $ 81,891 $ 32,994
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 Year ending December 31, 2024 $ 5,591 2025 4,700 2026 3,533 2027 2,601 2028 1,287 Thereafter 703 Total $ 18,415
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, 2023, and December 31, 2022: 2023 2022 Balance at January 1, $ 7,840 $ 6,412 Originations 24 1,425 Amortization (210) (1,139) Sale of mortgage servicing rights (7,654) (516) Valuation adjustment — 1,658 Balance at December 31, $ — $ 7,840 Fair value of mortgage servicing rights $ — $ 7,840
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: 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 $ —

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Schedule of Maturities of Time Certificates of Deposit	At December 31, 2023, the scheduled maturities of time certificates of deposit were as follows, in thousands: 2024 $ 2,726,098 2025 126,415 2026 18,949 2027 18,703 2028 4,697 Thereafter 951 Total $ 2,895,813
Schedule of Interest Expense on Deposits	Interest expense on deposits for the years ended December 31, 2023, 2022, and 2021, was as follows, in thousands: 2023 2022 2021 Savings and money market accounts $ 182,179 $ 46,623 $ 9,063 Time deposits 137,509 10,257 5,734 Interest expense on deposits $ 319,688 $ 56,880 $ 14,797

BORROWINGS (Tables)

BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Short-term Borrowings	Borrowings as of December 31, 2023, and 2022, were as follows, in thousands: 2023 2022 Retail repurchase agreements $ 42,447 $ 95,303 Advances from the FHLB 521,186 50,000 Advances from the federal discount window — 224,000 Other borrowings 58,622 6,814 Total $ 622,255 $ 376,117 Average and maximum balances and rates on aggregate borrowings outstanding during the years ended December 31, 2023, December 31, 2022, and December 31, 2021, were as follows, in thousands: 2023 2022 2021 Maximum month-end balance $ 622,255 $ 376,117 $ 299,457 Average month-end balance 227,993 191,306 173,556 Weighted average interest rate for the year 5.04 % 1.61 % 0.26 % Weighted average interest rate at year-end 5.28 % 4.07 % 0.19 %

TERM DEBT (Tables)

TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Other Borrowings	Term debt outstanding at December 31, 2023 and 2022, are shown in the table below, net of unamortized discount and issuance costs, in thousands: 2023 2022 Advances from the FHLB; weighted avera ge interest rate was 3.03% at December 31, 2022 $ — $ 740 Trust preferred securities 149,288 148,284 Contracts payable for purchase of real estate and other assets 80 82 Subordinated notes 223,028 222,647 Total $ 372,396 $ 371,753
Schedule of Trust Preferred Offerings Outstanding	A schedule of HTLF’s trust preferred offerings outstanding, as of December 31, 2023, 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 SOFR 8.39% 03/17/2034 03/17/2024 Heartland Financial Statutory Trust V 20,619 1.33% over SOFR 6.99 04/07/2036 04/07/2024 Heartland Financial Statutory Trust VI 20,619 1.48% over SOFR 7.13 09/15/2037 03/15/2024 Heartland Financial Statutory Trust VII 18,042 1.48% over SOFR 7.12 09/01/2037 03/01/2024 Morrill Statutory Trust I 9,464 3.25% over SOFR 8.87 12/26/2032 03/26/2024 Morrill Statutory Trust II 9,198 2.85% over SOFR 8.49 12/17/2033 03/17/2024 Sheboygan Statutory Trust I 6,878 2.95% over SOFR 8.59 09/17/2033 03/17/2024 CBNM Capital Trust I 4,608 3.25% over SOFR 8.90 12/15/2034 03/15/2024 Citywide Capital Trust III 6,661 2.80% over SOFR 8.45 12/19/2033 04/23/2024 Citywide Capital Trust IV 4,526 2.20% over SOFR 7.84 09/30/2034 05/23/2024 Citywide Capital Trust V 12,649 1.54% over SOFR 7.19 07/25/2036 03/15/2024 OCGI Statutory Trust III 3,028 3.65% over SOFR 9.31 09/30/2032 03/30/2024 OCGI Capital Trust IV 5,567 2.50% over SOFR 8.15 12/15/2034 03/15/2024 BVBC Capital Trust II 7,359 3.25% over SOFR 8.89 04/24/2033 04/24/2024 BVBC Capital Trust III 9,760 1.60% over SOFR 7.19 09/30/2035 03/30/2024 Total trust preferred offerings $ 149,288
Schedule of Future Payments of Other Borrowings	Future payments, net of unamortized discount and issuance costs, at December 31, 2023, for term debt at their maturity date follow in the table below, in thousands. 2024 $ 74,937 2025 — 2026 — 2027 — 2028 — Thereafter 297,459 Total $ 372,396

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Balance Sheet Category and Fair Values of Derivatives	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: Notional Amount Fair Value Balance Sheet Category December 31, 2022 Interest rate swap 500,000 13 Other Assets The table below identifies the fair value of the interest rate swaps designated as fair value hedges and the balance sheet category of the interest rate swaps at December 31, 2023, and December 31, 2022, in thousands: Fair Value Balance Sheet Category December 31, 2023 Interest rate swaps-loans receivable held to maturity $ 5,027 Other assets Interest rate swaps-securities carried at fair value 23,182 Other assets Interest rate swaps-loans receivable held to maturity 27,554 Other liabilities December 31, 2022 Interest rate swaps-loans receivable held to maturity $ 54 Other assets The table below identifies the effect of fair value hedge accounting on the consolidated statements of income, in thousands: Year Ended December 31, 2023 2022 Hedged item (loans receivable held to maturity) $ 24,318 $ (113) Hedged item (securities carried at fair value) (20,913) — Derivatives designated as hedging instruments on loans receivable held to maturity (24,704) 159 Derivatives designated as hedging instruments on securities carried at fair value 20,979 — Notional Amount Fair Value Balance Sheet Category December 31, 2023 Embedded derivatives $ 2,391 $ 61 Other Assets December 31, 2022 Embedded derivatives $ 6,028 $ 135 Other Assets The table below identifies the gains and losses recognized on HTLF's embedded derivatives for the years ended December 31, 2023 and December 31, 2022, in thousands: Year Ended December 31, 2023 2022 Gain (loss) recognized in other noninterest income on embedded derivatives $ (74) $ 452
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, 2023, and December 31, 2022, in thousands: Recognized in OCI Reclassified from AOCI into Income Amount of Gain (Loss) Category Amount of Gain (Loss) For the Year Ended December 31, 2023 Interest rate swap $ 1,952 Interest income $ (575) For the Year Ended December 31, 2022 Interest rate swap $ 13 Interest income $ 487 The table below identifies the net impact to interest income recognized on HTLF's fair value hedges specific to the fair value remeasurements and the income statement classification where it is recorded in comparison to the total amount of interest income presented on the consolidated statements of income for the year ended December 31, 2023, and December 31, 2022, in thousands: Year Ended December 31, 2023 2022 Gain (loss) recognized in interest income and fees on loans $ (386) $ 46 Total amount of interest and fees on loans 697,997 477,970 Gain (loss) recognized in interest income on securities-taxable 66 — Total amount of interest on securities-taxable 223,521 169,544
Balance Sheet Category and Fair Value of Derivative Instruments Designated as Cash Flow Hedges	The table below identifies the carrying amount of the hedged assets and cumulative amount of fair value hedging adjustment included in the carrying amount of the hedged assets that are designated as a fair value hedge accounting relationship at December 31, 2023, and December 31, 2022, in thousands: Location in the consolidated Carrying Amount of Cumulative Amount of Fair Value December 31, 2023 Interest rate swap Loans receivable held to maturity $ 2,525,261 $ 24,652 Interest rate swap Securities carried at fair value 786,716 (20,979) December 31, 2022 Interest rate swap Loans receivable held to maturity $ 1,185 $ (54) The table below identifies the balance sheet category and fair values of HTLF's derivative instruments designated as loan swaps at December 31, 2023 and 2022, in thousands: Notional Amount Fair Value Balance Sheet Category Weighted Average Receive Rate Weighted Average Pay Rate December 31, 2023 Customer interest rate swaps $ 1,672,729 $ 56,634 Other Assets 4.12 % 4.96 % Customer interest rate swaps 1,672,729 (56,634) Other Liabilities 4.96 % 4.12 % 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 %
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, 2023, and December 31, 2022, in thousands: Notional Amount Fair Value Balance Sheet Category December 31, 2023 Interest rate lock commitments (mortgage) $ — $ — Other Assets Forward commitments — — Other Assets Forward commitments — — Other Liabilities Undesignated interest rate swaps 2,391 (61) Other Liabilities 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 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, 2023, and December 31, 2022, in thousands: Year Ended December 31, 2023 2022 Interest rate lock commitments (mortgage) $ (291) $ (1,828) Forward commitments 52 11 Undesignated interest rate swaps 74 (452)

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022, and 2021 were as follows, in thousands: 2023 2022 2021 Current: Federal $ 18,844 $ 45,911 $ 32,440 State 7,209 13,549 11,352 Total current expense $ 26,053 $ 59,460 $ 43,792 Deferred: Federal $ (7,442) $ (3,637) $ 8,938 State (1,754) (250) 2,605 Total deferred expense (benefit) (9,196) (3,887) 11,543 Total income tax expense $ 16,857 $ 55,573 $ 55,335
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities at December 31, 2023 and 2022, were as follows, in thousands: 2023 2022 Deferred tax assets: Net unrealized loss on securities carried at fair value reflected in stockholders' equity $ 107,669 $ 159,763 Net unrealized loss on derivatives reflected in stockholders’ equity (382) 210 Net unrealized loss on securities transferred from carried at fair value to held to maturity reflected in stockholders' equity 42,541 45,174 Allowance for credit losses 34,527 28,732 Deferred compensation 13,055 12,861 Net operating loss carryforwards 14,789 21,844 Lease liability 7,241 7,731 Investments in partnerships 2,042 2,843 Other 7,971 5,476 Total deferred tax assets 229,453 284,634 Valuation allowance for deferred tax assets (13,000) (19,001) Total deferred tax assets after valuation allowance $ 216,453 $ 265,633 Deferred tax liabilities: Premises, furniture and equipment $ 8,245 $ 9,227 Purchase accounting 10,070 7,954 Lease right-of-use asset 6,391 7,182 Deferred loan costs 6,031 6,078 Other 912 3,846 Total deferred tax liabilities 31,649 34,287 Net deferred tax assets $ 184,804 $ 231,346
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, 2023, 2022, and 2021, (computed by applying the U.S. federal corporate tax rate of 21% for 2023, 2022, and 2021 income before income taxes) are as follows, in thousands: 2023 2022 2021 Computed "expected" tax on net income $ 20,323 $ 56,228 $ 57,804 Increase (decrease) resulting from: Tax-exempt interest benefit (2,624) (5,804) (5,504) State income taxes, net of federal tax benefit 4,310 10,523 11,026 Tax credits (6,966) (6,613) (7,613) Partnership investments 1,105 (351) 572 Valuation allowance 214 13 (440) Excess tax expense/(benefit) on stock compensation 107 (113) (270) Other 388 1,690 (240) Income taxes $ 16,857 $ 55,573 $ 55,335 Effective tax rates 17.4 % 20.8 % 20.1 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Status of RSUs	A summary of the status of RSUs as of December 31, 2023, 2022 and 2021, and changes during the years ended December 31, 2023, 2022, and 2021, follows: 2023 2022 2021 Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Shares Weighted-Average Grant Date Fair Value Outstanding at January 1 424,086 $ 46.15 389,885 $ 44.19 348,275 $ 38.22 Granted 278,999 44.94 242,718 48.38 216,560 51.44 Vested (183,511) 41.39 (159,880) 44.96 (149,350) 40.83 Forfeited (53,469) 46.84 (48,637) 45.49 (25,600) 40.96 Outstanding at December 31 466,105 $ 47.22 424,086 $ 46.15 389,885 $ 44.19
Schedule of Stock Options Activity	A summary of the status of the stock options as of December 31, 2023, 2022, and 2021, and changes during the years ended December 31, 2023, 2022, and 2021 follows: 2023 2022 2021 Shares Weighted Shares Weighted Shares Weighted Outstanding at January 1, 64,518 $ 48.79 — $ — — $ — Granted — — 64,518 48.79 — — Exercised — — — — — — Forfeited (6,452) — — — — — Outstanding at December 31 58,066 48.79 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, 2023
Federal Home Loan Banks [Abstract]
Schedule of Actual Capital Amounts and Ratios	HTLF Bank's, and all HTLF member banks prior to charter consolidation, 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, 2023 Total Capital (to Risk-Weighted Assets) Consolidated $ 2,237,035 14.53 % $ 1,231,972 8.00 % $ 1,539,965 10.00 % HTLF Bank 1,969,006 12.85 1,225,669 8.00 1,532,087 10.00 Tier 1 Capital (to Risk-Weighted Assets) Consolidated $ 1,800,542 11.69 % $ 923,979 6.00 % $ 923,979 6.00 % HTLF Bank 1,829,972 11.94 919,252 6.00 1,225,669 8.00 Common Equity Tier 1 (to Risk-Weighted Assets) Consolidated $ 1,689,837 10.97 % $ 692,984 4.50 % N/A HTLF Bank 1,829,972 11.94 689,439 4.50 $ 995,856 6.50 % Tier 1 Capital (to Average Assets) Consolidated $ 1,800,542 9.44 % $ 763,309 4.00 % N/A HTLF Bank 1,829,972 9.26 790,709 4.00 $ 988,386 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, 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 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

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023, and December 31, 2022, 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, 2023 Assets Securities available for sale U.S. treasuries $ 32,118 $ 32,118 $ — $ — U.S. agencies 14,530 — 14,530 — Obligations of states and political subdivisions 741,245 — 741,245 — Mortgage-backed securities - agency 1,393,629 — 1,393,629 — Mortgage-backed securities - non-agency 1,529,128 — 1,529,128 — Commercial mortgage-backed securities - agency 64,788 — 64,788 — Commercial mortgage-backed securities - non-agency 514,858 — 514,858 — Asset-backed securities 217,370 — 217,370 — Corporate bonds 118,169 — 118,169 — Equity securities with a readily determinable fair value 21,056 — 21,056 — Derivative financial instruments (1) 84,904 — 84,904 — Interest rate lock commitments — — — — Forward commitments — — — — Total assets at fair value $ 4,731,795 $ 32,118 $ 4,699,677 $ — Liabilities Derivative financial instruments (2) $ 84,249 $ — $ 84,249 $ — Forward commitments — — — — Total liabilities at fair value $ 84,249 $ — $ 84,249 $ — (1) Includes interest rate swaps, fair value hedges, embedded derivatives, and back-to-back loan swaps. (2) Includes fair value hedges, back-to-back loan swaps and free-standing derivatives. 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 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 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, 2023 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 $ 23,422 $ — $ — $ 23,422 $ 554 Owner occupied commercial real estate 30,400 — — 30,400 — Non-owner occupied commercial real estate — — — — — Real estate construction 642 — — 642 — Agricultural and agricultural real estate 4,768 — — 4,768 5,309 Residential real estate 741 — — 741 — Total collateral dependent individually assessed loans $ 59,973 $ — $ — $ 59,973 $ 5,863 Loans held for sale $ 5,071 $ — $ 5,071 $ — $ — Other real estate owned 12,548 — — 12,548 2,967 Premises, furniture and equipment held for sale 4,069 — — 4,069 2,786 Servicing rights — — — — — 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 impaired 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
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 12/31/23 Valuation Technique Unobservable Input Range (Weighted Average) Premises, furniture and equipment held for sale $ 4,069 Modified appraised value Third-party appraisal (1) Appraisal discount 0-10% (2) Other real estate owned 12,548 Modified appraised value Third-party appraisal (1) Appraisal discounts 0-10% (2) Collateral dependent individually assessed loans: Commercial and industrial 23,422 Modified appraised value Third-party appraisal (1) Appraisal discount 0-12% (2) Owner occupied commercial real estate 30,400 Modified appraised value Third-party appraisal (1) Appraisal discount 0-20% (2) Non-owner occupied commercial real estate — Modified appraised value Third-party appraisal (1) Appraisal discount 0-10% (2) Real estate construction 642 Modified appraised value Third-party appraisal (1) Appraisal discount 0-10% (2) Agricultural and agricultural real estate 4,768 Modified appraised value Third-party appraisal (1) Appraisal discount 0%-10% (2) Residential real estate 741 Modified appraised value Third-party appraisal (1) Appraisal discount 0-10% (2) (1) 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. (2) 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. Fair Value at 12/31/22 Valuation Technique Unobservable Input Range (Weighted Average) Interest rate lock commitments $ 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 discounts 0-10% (3) Non-owner occupied commercial real estate 11,371 Modified appraised value Third-party appraisal (2) Appraisal discounts 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.
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, 2023 December 31, 2022 Balance at January 1, $ 174 $ 1,306 Total gains (losses), net, included in earnings (290) (1,828) Issuances 1,864 3,683 Settlements (1,748) (2,987) Balance at period end $ — $ 174
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 $ 323,013 $ 323,013 $ 323,013 $ — $ — Time deposits in other financial institutions 1,240 1,240 1,240 — — Securities: Carried at fair value 4,646,891 4,646,891 32,118 4,614,773 — Held to maturity 838,241 816,399 — 816,399 — Other investments 91,277 91,277 — 91,277 — Loans held for sale 5,071 5,071 — 5,071 — Loans, net: Commercial 3,611,368 3,396,628 — 3,373,206 23,422 PPP 2,777 2,777 — 2,777 — Owner occupied commercial real estate 2,621,019 2,444,540 — 2,414,140 30,400 Non-owner occupied commercial real estate 2,536,462 2,393,931 — 2,393,931 — Real estate construction 982,943 979,105 — 978,463 642 Agricultural and agricultural real estate 914,892 839,572 — 834,804 4,768 Residential real estate 791,984 687,428 — 686,687 741 Consumer 484,634 465,686 — 465,686 — Total Loans, net 11,946,079 11,209,667 — 11,149,694 59,973 Cash surrender value on life insurance 197,085 197,085 — 197,085 — Derivative financial instruments (1) 84,904 84,904 — 84,904 — Financial liabilities: Deposits Demand deposits $ 4,500,304 $ 4,500,304 $ — $ 4,500,304 $ — Savings deposits 8,805,597 8,805,597 — 8,805,597 — Time deposits 2,895,813 2,895,813 — 2,895,813 — Borrowings 622,255 622,255 — 622,255 — Term debt 372,396 374,017 — 374,017 — Derivative financial instruments (2) 84,249 84,249 — 84,249 — (1) Includes interest rate swaps, fair value hedges, embedded derivatives, and back-to-back loan swaps. (2) Includes fair value hedges, 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 $ 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 and industrial 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 Financial assets 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 — 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 — Borrowings 376,117 376,117 — 376,117 — Term debt 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 fair value hedges, back-to-back loan swaps and undesignated interest rate swaps.

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022, and 2021, in thousands: For the Years Ended December 31, 2023 2022 2021 In-scope of Topic 606 Service charges and fees Service charges and fees on deposit accounts $ 21,037 $ 18,625 $ 16,414 Overdraft fees 11,878 12,136 11,005 Customer service and other service fees 358 375 220 Credit card fee income 31,102 27,560 21,623 Debit card income 9,649 9,335 10,441 Total service charges and fees 74,024 68,031 59,703 Trust fees 20,715 22,570 24,417 Brokerage and insurance commissions 2,794 2,986 3,546 Total noninterest income in-scope of Topic 606 $ 97,533 $ 93,587 $ 87,666 Out-of-scope of Topic 606 Loan servicing income $ 1,561 $ 2,741 $ 3,276 Capital markets fees 10,007 11,543 1,324 Securities gains (losses), net (141,539) (425) 5,910 Unrealized gain (loss) on equity securities, net 240 (622) 58 Net gains on sale of loans held for sale 3,880 9,032 20,605 Valuation adjustment on servicing rights — 1,658 1,088 Income on bank owned life insurance 3,771 2,341 3,762 Other noninterest income 3,621 8,409 5,246 Total noninterest income out-of-scope of Topic 606 (118,459) 34,677 41,269 Total noninterest income $ (20,926) $ 128,264 $ 128,935

PARENT COMPANY ONLY FINANCIAL_2

PARENT COMPANY ONLY FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 2022 Assets: Cash and interest-bearing deposits $ 288,203 $ 307,026 Investment in subsidiaries 1,971,014 1,747,188 Other assets 72,501 94,953 Total assets $ 2,331,718 $ 2,149,167 Liabilities and Stockholders’ equity: Borrowings $ 372,316 $ 370,930 Accrued expenses and other liabilities 26,285 43,182 Total liabilities 398,601 414,112 Stockholders’ equity: Preferred stock 110,705 110,705 Common stock 42,688 42,467 Capital surplus 1,090,740 1,080,964 Retained earnings 1,141,501 1,120,925 Accumulated other comprehensive loss (452,517) (620,006) Total stockholders’ equity 1,933,117 1,735,055 Total liabilities and stockholders’ equity $ 2,331,718 $ 2,149,167
Schedule of Condensed Income Statements	INCOME STATEMENTS (Dollars in thousands) For the Years Ended December 31, 2023 2022 2021 Operating revenues: Dividends from subsidiaries $ 50,000 $ 142,500 $ 163,500 Other 1,486 1,200 1,885 Total operating revenues 51,486 143,700 165,385 Operating expenses: Interest 22,637 16,886 12,851 Salaries and employee benefits 4,610 7,225 7,509 Professional fees 8,807 11,594 5,161 Other operating expenses 9,287 10,474 10,984 Total operating expenses 45,341 46,179 36,505 Equity in undistributed earnings 57,799 98,983 75,368 Income before income tax benefit 63,944 196,504 204,248 Income tax benefit 15,976 15,676 15,675 Net income 79,920 212,180 219,923 Preferred dividends (8,050) (8,050) (8,050) Net income available to common stockholders $ 71,870 $ 204,130 $ 211,873
Schedule of Condensed Statements of Cash Flows	STATEMENTS OF CASH FLOWS (Dollars in thousands) For the Years Ended December 31, 2023 2022 2021 Cash flows from operating activities: Net income $ 79,920 $ 212,180 $ 219,923 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed earnings of subsidiaries (57,799) (98,983) (75,368) Increase (decrease) in accrued expenses and other liabilities (17,090) (8,946) 8,723 Increase (decrease) in other assets 23,335 (13,933) (13,069) Excess tax (expense) benefit from stock-based compensation (123) 131 312 Other, net 11,537 9,958 12,632 Net cash provided by operating activities 39,780 100,407 153,153 Cash flows from investing activities: Capital contributions to subsidiaries — — (34,000) Net cash used by investing activities — — (34,000) Cash flows from financing activities: Proceeds from borrowings — — 147,614 Repayments of borrowings — — (44,417) Cash dividends paid (59,151) (54,249) (48,559) Proceeds from issuance of common stock 548 1,038 1,311 Net cash provided by (used in) by financing activities (58,603) — (53,211) — 55,949 Net increase (decrease) in cash and cash equivalents (18,823) 47,196 175,102 Cash and cash equivalents at beginning of year 307,026 259,830 84,728 Cash and cash equivalents at end of year $ 288,203 $ 307,026 $ 259,830 Supplemental disclosure: Dividends declared, not paid 2,013 2,013 2,013 Net assets from dissolved subsidiary 883 — —

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 and December 31, 2022, in thousands: As of December 31, Classification 2023 2022 Operating lease right-of-use assets Other assets $ 25,859 $ 29,429 Operating lease liabilities Accrued expenses and other liabilities $ 29,333 $ 31,681
Schedule of Lease Costs and Supplemental Information	The table below presents the lease costs and supplemental information as of December 31, 2023, 2022, and 2021, in thousands: Income Statement Category As of December 31, Lease Cost 2023 2022 2021 Operating lease cost Occupancy expense $ 7,768 $ 7,256 $ 8,013 Variable lease cost Occupancy expense 11 16 47 Total lease cost $ 7,779 $ 7,272 $ 8,060 Supplemental Information Noncash reduction of ROU assets Occupancy expense $ 1,164 $ 32 $ 1,244 Noncash reduction lease liabilities Occupancy expense — 10 — Supplemental balance sheet information As of December 31, 2023 Weighted-average remaining operating lease term (in years) 5.53 Weighted-average discount rate for operating leases 3.08 %
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, 2023 is as follows, in thousands: Year ending December 31, 2024 $ 6,386 2025 6,221 2026 5,535 2027 4,581 2028 3,997 Thereafter 5,219 Total lease payments $ 31,939 Less interest (2,606) Present value of lease liabilities $ 29,333

SUMMARY OF QUARTERLY FINANCIA_2

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2023
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 2023 December 31 September 30 June 30 March 31 Net interest income $ 156,137 $ 145,756 $ 147,132 $ 152,212 Provision for credit losses 11,738 1,516 5,379 3,074 Net interest income after provision for credit losses 144,399 144,240 141,753 149,138 Noninterest income (111,801) 28,383 32,493 29,999 Noninterest expense 130,285 111,053 109,446 111,043 Income taxes (27,324) 13,479 15,384 15,318 Net income (loss) (70,363) 48,091 49,416 52,776 Preferred dividends (2,012) (2,013) (2,012) (2,013) Net income (loss) available to common stockholders $ (72,375) $ 46,078 $ 47,404 $ 50,763 Per share: Earnings (loss) per share-basic $ (1.69) $ 1.08 $ 1.11 $ 1.19 Earnings (loss) per share-diluted (1.69) 1.08 1.11 1.19 Cash dividends declared on common stock 0.30 0.30 0.30 0.30 Book value per common share 42.69 40.20 41.00 40.38 Weighted average common shares outstanding 42,770,347 42,760,406 42,695,522 42,614,806 Weighted average diluted common shares outstanding 42,838,405 42,812,563 42,757,603 42,742,878 (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

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Trading Securities) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Trading securities	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Mortgage Servicing and Transfers of Financial Assets and Servicing Rights, Net) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023
Servicing Asset at Amortized Cost [Line Items]
Aggregate unpaid principal balance	$ 725.9	$ 0
Mortgage Servicing Rights 15 Year
Servicing Asset at Amortized Cost [Line Items]
Servicing rights, term	15 years
Mortgage Servicing Rights 30 Year
Servicing Asset at Amortized Cost [Line Items]
Servicing rights, term	30 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Premises, Furniture and Equipment, net) (Details)	Dec. 31, 2023
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_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Core Deposit Intangibles and Customer Relationship Intangibles, Net) (Details)	Dec. 31, 2023
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 ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) segment $ / shares shares	Dec. 31, 2024 USD ($) purchaser branch	Dec. 31, 2022 USD ($) $ / shares shares
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of reportable segments (segment) | segment	1
Treasury stock, value | $	$ 0		$ 0
Rocky Mountain Bank | Forecast
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Disposal group, number of division branches sold | branch		9
Disposal group, number of purchasers | purchaser		2
Disposal group, deposits assets | $		$ 588.9
Disposal group, financing receivable | $		365.9
Disposal group, property, plant and equipment | $		$ 13.6
Series A Preferred Stock
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock, par value (in dollars per share) | $ / shares			$ 1
Preferred stock, shares authorized (in shares)			16,000
Preferred stock, shares issued (in shares)			0
Preferred stock, shares outstanding (in shares)			0
Series B Preferred Stock
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock, par value (in dollars per share) | $ / shares			$ 1
Preferred stock, shares authorized (in shares)			81,698
Preferred stock, shares issued (in shares)			0
Preferred stock, shares outstanding (in shares)			0
Series C Preferred Stock
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock, par value (in dollars per share) | $ / shares			$ 1
Preferred stock, shares authorized (in shares)			81,698
Preferred stock, shares issued (in shares)			0
Preferred stock, shares outstanding (in shares)			0
Series D Preferred Stock
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock, par value (in dollars per share) | $ / shares			$ 1
Preferred stock, shares authorized (in shares)			3,000
Preferred stock, shares issued (in shares)			0
Preferred stock, shares outstanding (in shares)			0
Preferred Stock
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock, par value (in dollars per share) | $ / shares	$ 1		$ 1
Preferred stock, shares authorized (in shares)	188,500		6,104
Preferred stock, shares issued (in shares)	0		0
Preferred stock, shares outstanding (in shares)	0		0

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income attributable to HTLF	$ (70,363)	$ 48,091	$ 49,416	$ 52,776	$ 60,654	$ 56,564	$ 51,873	$ 43,089	$ 79,920	$ 212,180	$ 219,923
Preferred dividends	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(8,050)	(8,050)	(8,050)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ (72,375)	$ 46,078	$ 47,404	$ 50,763	$ 58,642	$ 54,551	$ 49,861	$ 41,076	$ 71,870	$ 204,130	$ 211,873
Weighted average common shares outstanding for basic earnings per share (in shares)	42,770,347	42,760,406	42,695,522	42,614,806	42,578,977	42,574,557	42,474,835	42,359,582	42,701,000	42,496,000	42,260,000
Assumed incremental common shares issued upon exercise of stock options and non-vested restricted stock units (in shares)									91,000	135,000	151,000
Weighted average common shares for diluted earnings per share (in shares)	42,838,405	42,812,563	42,757,603	42,742,878	42,699,752	42,643,940	42,565,391	42,540,953	42,792,000	42,631,000	42,411,000
Earnings per common share — basic (in dollars per share)	$ (1.69)	$ 1.08	$ 1.11	$ 1.19	$ 1.38	$ 1.28	$ 1.17	$ 0.97	$ 1.68	$ 4.80	$ 5.01
Earnings per common share — diluted (in dollars per share)	$ (1.69)	$ 1.08	$ 1.11	$ 1.19	$ 1.37	$ 1.28	$ 1.17	$ 0.97	$ 1.68	$ 4.79	$ 5
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									112,000	5,000	1,000
Employee Stock Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive stock units excluded from diluted earnings per share computation									60,000	5,000	0

CASH AND DUE FROM BANKS (Detail

CASH AND DUE FROM BANKS (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
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, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Amortized cost of securities	$ 5,100,344	$ 6,788,729
Gross Unrealized Gains	401	1,495
Gross Unrealized Losses	(453,854)	(643,080)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	906,062
Equity securities with a readily determinable fair value	21,056	20,314
Estimated Fair Value	4,646,891	6,147,144
U.S. treasuries
Debt Securities, Available-for-sale [Line Items]
Total debt securities	32,459	32,369
Gross Unrealized Gains	0	8
Gross Unrealized Losses	(341)	(678)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	32,118	31,699
U.S. agencies
Debt Securities, Available-for-sale [Line Items]
Total debt securities	14,724	49,437
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(194)	(6,302)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	14,530	43,135
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Total debt securities	839,754	1,049,578
Gross Unrealized Gains	25	14
Gross Unrealized Losses	(98,534)	(170,155)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	741,245	879,437
Mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	1,620,409	2,042,092
Gross Unrealized Gains	13	56
Gross Unrealized Losses	(226,793)	(270,043)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	1,393,629	1,772,105
Mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	1,616,414	2,327,308
Gross Unrealized Gains	363	1,417
Gross Unrealized Losses	(87,649)	(146,849)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	1,529,128	2,181,876
Commercial mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	76,076	100,518
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(11,288)	(15,395)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	64,788	85,123
Commercial mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	526,974	679,511
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(12,116)	(20,052)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	514,858	659,459
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Total debt securities	232,140	428,397
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(14,770)	(12,343)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	217,370	416,054
Corporate bonds
Debt Securities, Available-for-sale [Line Items]
Total debt securities	120,338	59,205
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2,169)	(1,263)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	118,169	57,942
Total debt securities
Debt Securities, Available-for-sale [Line Items]
Total debt securities	5,079,288	6,768,415
Gross Unrealized Gains	401	1,495
Gross Unrealized Losses	(453,854)	(643,080)
Debt Securities, Available-for-Sale, Excluding Accrued Interest	$ 4,625,835	$ 6,126,830

SECURITIES (Held-to-maturity Se

SECURITIES (Held-to-maturity Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Held-to-maturity Securities [Line Items]
Total investment securities	$ 838,241	$ 829,403
Gross Unrealized Gains	3,622	3,096
Gross Unrealized Losses	(25,464)	(55,942)
Held to maturity securities, fair value	816,399	776,557
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	838,241	829,403
Gross Unrealized Gains	3,622	3,096
Gross Unrealized Losses	(25,464)	(55,942)
Held to maturity securities, fair value	816,399	776,557
Held to maturity, allowance for credit losses	$ 0	$ 0

SECURITIES (Narrative) (Details

SECURITIES (Narrative) (Details) $ in Thousands	3 Months Ended
	Sep. 30, 2022 USD ($)	Mar. 31, 2022 USD ($) bankLocation	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
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
OCI, debt securities, held-to-maturity, transferred from available-for-sale, unrealized gain (loss), after tax	186,300
Accrued interest receivable			$ 28,000	$ 33,000
Debt securities, held-to-maturity, sold | bankLocation		2
Debt securities, held-to-maturity, sale		$ 2,200
Gain (loss) on sale of investments		$ 100
FHLB stock			25,800	12,300
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
Collateral Pledged
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Securities pledged as collateral			$ 2,630,000	$ 1,490,000

SECURITIES (Available-for-sal_2

SECURITIES (Available-for-sale Securities, Debt Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Amortized Cost
Due in 1 year or less	$ 25,138
Due in 1 to 5 years	62,537
Due in 5 to 10 years	20,231
Due after 10 years	899,369
Total debt securities	1,007,275
Mortgage and asset-backed securities	4,072,013
Equity securities with a readily determinable fair value	21,056
Total investment securities	5,100,344
Estimated Fair Value
Due in 1 year or less	24,897
Due in 1 to 5 years	61,413
Due in 5 to 10 years	18,036
Due after 10 years	801,716
Estimated Fair Value	906,062
Mortgage and asset-backed securities	3,719,773
Equity securities with a readily determinable fair value	21,056	$ 20,314
Total investment securities	$ 4,646,891

SECURITIES (Held-to-maturity _2

SECURITIES (Held-to-maturity Securities, Debt Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Amortized Cost
Due in 1 year or less	$ 8,116
Due in 1 to 5 years	88,728
Due in 5 to 10 years	158,686
Due after 10 years	582,711
Total investment securities	838,241	$ 829,403
Estimated Fair Value
Due in 1 year or less	8,126
Due in 1 to 5 years	88,646
Due in 5 to 10 years	158,430
Due after 10 years	561,197
Total investment securities	$ 816,399	$ 776,557

SECURITIES (Gross Realized Gain

SECURITIES (Gross Realized Gain (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-Sale, Realized Gain (Loss) [Abstract]
Proceeds from sales of available for sale securities	$ 1,196,586	$ 1,048,525	$ 1,475,598
Gross security gains	589	7,299	11,892
Gross security losses	$ 141,966	$ 9,191	$ 5,982

SECURITIES (Available for Sale

SECURITIES (Available for Sale Securities Unrealized Losses) (Details) $ in Thousands	Dec. 31, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Fair Value
Less than 12 months	$ 629,647	$ 2,259,415
12 months or longer	3,770,658	3,037,801
Total	4,400,305	5,297,216
Unrealized Losses
Less than 12 months	(34,481)	(147,396)
12 months or longer	(419,373)	(495,684)
Total	$ (453,854)	$ (643,080)
Less than 12 Months, Count | security	21	243
12 Months or Longer, Count | security	406	284
Total, Count | security	427	527
U.S. treasuries
Fair Value
Less than 12 months	$ 2,985	$ 28,699
12 months or longer	26,138	0
Total	29,123	28,699
Unrealized Losses
Less than 12 months	(12)	(678)
12 months or longer	(329)	0
Total	$ (341)	$ (678)
Less than 12 Months, Count | security	1	4
12 Months or Longer, Count | security	3	0
Total, Count | security	4	4
U.S. agencies
Fair Value
Less than 12 months	$ 0	$ 16,487
12 months or longer	14,530	26,648
Total	14,530	43,135
Unrealized Losses
Less than 12 months	0	(222)
12 months or longer	(194)	(6,080)
Total	$ (194)	$ (6,302)
Less than 12 Months, Count | security	0	5
12 Months or Longer, Count | security	4	2
Total, Count | security	4	7
Obligations of states and political subdivisions
Fair Value
Less than 12 months	$ 1,440	$ 288,457
12 months or longer	736,653	589,641
Total	738,093	878,098
Unrealized Losses
Less than 12 months	(65)	(28,378)
12 months or longer	(98,469)	(141,777)
Total	$ (98,534)	$ (170,155)
Less than 12 Months, Count | security	1	69
12 Months or Longer, Count | security	150	113
Total, Count | security	151	182
Mortgage-backed securities - agency
Fair Value
Less than 12 months	$ 194	$ 241,288
12 months or longer	1,392,769	1,528,951
Total	1,392,963	1,770,239
Unrealized Losses
Less than 12 months	(2)	(21,420)
12 months or longer	(226,791)	(248,623)
Total	$ (226,793)	$ (270,043)
Less than 12 Months, Count | security	2	99
12 Months or Longer, Count | security	166	126
Total, Count | security	168	225
Mortgage-backed securities - non-agency
Fair Value
Less than 12 months	$ 415,934	$ 950,054
12 months or longer	902,291	693,531
Total	1,318,225	1,643,585
Unrealized Losses
Less than 12 months	(24,568)	(70,213)
12 months or longer	(63,081)	(76,636)
Total	$ (87,649)	$ (146,849)
Less than 12 Months, Count | security	12	25
12 Months or Longer, Count | security	35	25
Total, Count | security	47	50
Commercial mortgage-backed securities - agency
Fair Value
Less than 12 months	$ 0	$ 27,732
12 months or longer	64,788	57,392
Total	64,788	85,124
Unrealized Losses
Less than 12 months	0	(2,291)
12 months or longer	(11,288)	(13,104)
Total	$ (11,288)	$ (15,395)
Less than 12 Months, Count | security	0	12
12 Months or Longer, Count | security	17	7
Total, Count | security	17	19
Commercial mortgage-backed securities - non-agency
Fair Value
Less than 12 months	$ 0	$ 530,541
12 months or longer	507,044	84,619
Total	507,044	615,160
Unrealized Losses
Less than 12 months	0	(16,830)
12 months or longer	(12,116)	(3,222)
Total	$ (12,116)	$ (20,052)
Less than 12 Months, Count | security	0	15
12 Months or Longer, Count | security	16	4
Total, Count | security	16	19
Asset-backed securities
Fair Value
Less than 12 months	$ 148,063	$ 118,613
12 months or longer	69,307	56,621
Total	217,370	175,234
Unrealized Losses
Less than 12 months	(9,723)	(6,107)
12 months or longer	(5,047)	(6,236)
Total	$ (14,770)	$ (12,343)
Less than 12 Months, Count | security	4	7
12 Months or Longer, Count | security	7	6
Total, Count | security	11	13
Corporate bonds
Fair Value
Less than 12 months	$ 61,031	$ 57,544
12 months or longer	57,138	398
Total	118,169	57,942
Unrealized Losses
Less than 12 months	(111)	(1,257)
12 months or longer	(2,058)	(6)
Total	$ (2,169)	$ (1,263)
Less than 12 Months, Count | security	1	7
12 Months or Longer, Count | security	8	1
Total, Count | security	9	8

SECURITIES (Securities held to

SECURITIES (Securities held to maturity) (Details) $ in Thousands	Dec. 31, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 145,471	$ 697,424
Unrealized Losses, Less than 12 months	$ (3,706)	$ (55,942)
Count, Less than 12 months | security	23	155
Fair Value, 12 months or longer	$ 569,691	$ 0
Unrealized Losses, 12 months or longer	$ (21,758)	$ 0
Count, 12 months or longer | security	126
Fair Value, Total	$ 715,162	$ 697,424
Unrealized Losses, Total	$ (25,464)	$ (55,942)
Count, Total | security	149	155
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 145,471	$ 697,424
Unrealized Losses, Less than 12 months	$ (3,706)	$ (55,942)
Count, Less than 12 months | security	23	155
Fair Value, 12 months or longer	$ 569,691	$ 0
Unrealized Losses, 12 months or longer	$ (21,758)	$ 0
Count, 12 months or longer | security	126	0
Fair Value, Total	$ 715,162	$ 697,424
Unrealized Losses, Total	$ (25,464)	$ (55,942)
Count, Total | security	149	155

SECURITIES (Schedule of financi

SECURITIES (Schedule of financing receivable credit quality indicators) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	$ 838,241	$ 829,403
Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	838,241	829,403
Standard & Poor's, AAA Rating | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	88,550	79,598
Standard & Poor's, AA, AA+, AA- | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	583,816	588,354
Standard & Poor's, A+, A, A- Rating | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	139,658	136,624
Standard & Poor's, BBB Rating | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	20,133	20,623
Standard & Poor's, Not Rated | Obligations of states and political subdivisions
Financing Receivable, Recorded Investment [Line Items]
Amortized Cost	$ 6,084	$ 4,204

LOANS (Loans Held to Maturity)

LOANS (Loans Held to Maturity) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	$ 12,068,645,000	$ 11,428,352,000
Allowance for credit losses	(122,566,000)	(109,483,000)
Additional collateral, aggregate fair value	11,946,079,000	11,318,869,000
PPP
Loans and Leases Receivable Disclosure [Line Items]
Allowance for credit losses	0
Commercial and industrial | Commercial and industrial
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	3,652,047,000	3,464,414,000
Allowance for credit losses	(40,679,000)	(29,071,000)
Commercial and industrial | PPP
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	2,777,000	11,025,000
Allowance for credit losses	0	0
Commercial and industrial | Owner occupied commercial real estate
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	2,638,175,000	2,265,307,000
Allowance for credit losses	(17,156,000)	(13,948,000)
Commercial and industrial | Non-owner occupied commercial real estate
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	2,553,711,000	2,330,940,000
Allowance for credit losses	(17,249,000)	(16,539,000)
Commercial and industrial | Real estate construction
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	1,011,716,000	1,076,082,000
Allowance for credit losses	(28,773,000)	(29,998,000)
Agricultural and agricultural real estate
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	919,184,000	920,510,000
Allowance for credit losses	(4,292,000)	(2,634,000)
Residential real estate
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	797,829,000	853,361,000
Allowance for credit losses	(5,845,000)	(7,711,000)
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	493,206,000	506,713,000
Allowance for credit losses	$ (8,572,000)	$ (9,582,000)

LOANS (Narrative) (Details)

LOANS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) loan	Dec. 31, 2022 USD ($) loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest receivable	$ 65,400,000	$ 49,100,000
Unfunded commitments	$ 43,000
Number of loans classified as doubtful | loan	0	0
Number of loans classified as loss | loan	0	0
Total loans receivable held to maturity	$ 12,068,645,000	$ 11,428,352,000
Increase in allowance	122,566,000	$ 109,483,000
Loans secured by real estate property in process of foreclosure	$ 127,000
Loans delinquent 30-89 days as a percentage of total loans	0.09%	0.04%
Interest income on nonaccrual loans	$ 0	$ 0
Nonaccrual loans with no related allowance	52,500,000	26,700,000
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans receivable held to maturity	254,052,000	277,975,000
PPP
Accounts, Notes, Loans and Financing Receivable [Line Items]
Increase in allowance	0
PPP | Nonpass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans receivable held to maturity	$ 136,000	$ 2,700,000

LOANS (Allowance for Credit Los

LOANS (Allowance for Credit Losses on Financing Receivables) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans individually evaluated for impairment, nonaccrual threshold	$ 500,000
Allowance For Credit Losses
Individually Evaluated for Credit Losses	20,413,000	$ 7,109,000
Collectively Evaluated for Credit Losses	102,153,000	102,374,000
Total	122,566,000	109,483,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	80,385,000	44,991,000
Loans Collectively Evaluated for Credit Losses	11,988,260,000	11,383,361,000
Total	12,068,645,000	11,428,352,000
Paycheck Protection Program ("PPP")
Allowance For Credit Losses
Total	0
Commercial and industrial | Commercial and industrial
Allowance For Credit Losses
Individually Evaluated for Credit Losses	18,425,000	6,670,000
Collectively Evaluated for Credit Losses	22,254,000	22,401,000
Total	40,679,000	29,071,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	41,847,000	18,712,000
Loans Collectively Evaluated for Credit Losses	3,610,200,000	3,445,702,000
Total	3,652,047,000	3,464,414,000
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	2,777,000	11,025,000
Total	2,777,000	11,025,000
Commercial and industrial | Owner occupied commercial real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0	376,000
Collectively Evaluated for Credit Losses	17,156,000	13,572,000
Total	17,156,000	13,948,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	30,400,000	7,932,000
Loans Collectively Evaluated for Credit Losses	2,607,775,000	2,257,375,000
Total	2,638,175,000	2,265,307,000
Commercial and industrial | Non-owner occupied commercial real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0	0
Collectively Evaluated for Credit Losses	17,249,000	16,539,000
Total	17,249,000	16,539,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	0	11,371,000
Loans Collectively Evaluated for Credit Losses	2,553,711,000	2,319,569,000
Total	2,553,711,000	2,330,940,000
Commercial and industrial | Real estate construction
Allowance For Credit Losses
Individually Evaluated for Credit Losses	56,000	0
Collectively Evaluated for Credit Losses	28,717,000	29,998,000
Total	28,773,000	29,998,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	697,000	1,518,000
Loans Collectively Evaluated for Credit Losses	1,011,019,000	1,074,564,000
Total	1,011,716,000	1,076,082,000
Agricultural and agricultural real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	1,932,000	63,000
Collectively Evaluated for Credit Losses	2,360,000	2,571,000
Total	4,292,000	2,634,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	6,700,000	3,851,000
Loans Collectively Evaluated for Credit Losses	912,484,000	916,659,000
Total	919,184,000	920,510,000
Residential real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0	0
Collectively Evaluated for Credit Losses	5,845,000	7,711,000
Total	5,845,000	7,711,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	741,000	1,607,000
Loans Collectively Evaluated for Credit Losses	797,088,000	851,754,000
Total	797,829,000	853,361,000
Consumer
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0	0
Collectively Evaluated for Credit Losses	8,572,000	9,582,000
Total	8,572,000	9,582,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	0	0
Loans Collectively Evaluated for Credit Losses	493,206,000	506,713,000
Total	$ 493,206,000	$ 506,713,000

LOANS (Loan Modifications) (Det

LOANS (Loan Modifications) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 6,765
% of Loan Category	0.06%
Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 5,043
% of Loan Category	0.04%
Commercial and industrial | Commercial and industrial | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 4,088
% of Loan Category	0.11%
Commercial and industrial | Commercial and industrial | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Commercial and industrial | PPP | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Commercial and industrial | PPP | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Commercial and industrial | Owner occupied commercial real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Commercial and industrial | Owner occupied commercial real estate | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 5,043
% of Loan Category	0.19%
Commercial and industrial | Non-owner occupied commercial real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Commercial and industrial | Non-owner occupied commercial real estate | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Commercial and industrial | Real estate construction | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Commercial and industrial | Real estate construction | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Agricultural and agricultural real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 1,936
% of Loan Category	0.21%
Agricultural and agricultural real estate | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Residential real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 741
% of Loan Category	0.09%
Residential real estate | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Consumer | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%
Consumer | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0
% of Loan Category	0%

LOANS (Financial Effect of Loan

LOANS (Financial Effect of Loan Modifications) (Details)	12 Months Ended
	Dec. 31, 2023
Commercial and industrial | Commercial and industrial
Financing Receivable, Modifications [Line Items]
Weighted Average Term Extension (months)	7 months
Weighted Average Term Extension and Interest Only Payments (months)	0 months
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Modifications [Line Items]
Weighted Average Term Extension (months)	0 months
Weighted Average Term Extension and Interest Only Payments (months)	12 months
Commercial and industrial | Real estate construction
Financing Receivable, Modifications [Line Items]
Weighted Average Term Extension (months)	0 months
Weighted Average Term Extension and Interest Only Payments (months)	0 months
Commercial and industrial | Agricultural and agricultural real estate
Financing Receivable, Modifications [Line Items]
Weighted Average Term Extension (months)	7 months
Weighted Average Term Extension and Interest Only Payments (months)	0 months
Residential real estate
Financing Receivable, Modifications [Line Items]
Weighted Average Term Extension (months)	12 months
Weighted Average Term Extension and Interest Only Payments (months)	0 months

LOANS (Accruing Loans - Aging A

LOANS (Accruing Loans - Aging Analysis) (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Total Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	$ 0
30-59 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
60-89 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Current
Financing Receivable, Modifications [Line Items]
Accruing Loans	10,965
Nonaccrual
Financing Receivable, Modifications [Line Items]
Nonaccrual	843
Commercial and industrial | Commercial and industrial | Total Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Commercial and industrial | 30-59 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Commercial and industrial | 60-89 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Commercial and industrial | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Commercial and industrial | Current
Financing Receivable, Modifications [Line Items]
Accruing Loans	3,986
Commercial and industrial | Commercial and industrial | Nonaccrual
Financing Receivable, Modifications [Line Items]
Nonaccrual	102
Commercial and industrial | PPP | Total Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | PPP | 30-59 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | PPP | 60-89 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | PPP | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | PPP | Current
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | PPP | Nonaccrual
Financing Receivable, Modifications [Line Items]
Nonaccrual	0
Commercial and industrial | Owner occupied commercial real estate | Total Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Owner occupied commercial real estate | 30-59 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Owner occupied commercial real estate | 60-89 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Owner occupied commercial real estate | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Owner occupied commercial real estate | Current
Financing Receivable, Modifications [Line Items]
Accruing Loans	5,043
Commercial and industrial | Owner occupied commercial real estate | Nonaccrual
Financing Receivable, Modifications [Line Items]
Nonaccrual	0
Commercial and industrial | Non-owner occupied commercial real estate | Total Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Non-owner occupied commercial real estate | 30-59 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Non-owner occupied commercial real estate | 60-89 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Non-owner occupied commercial real estate | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Non-owner occupied commercial real estate | Current
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Non-owner occupied commercial real estate | Nonaccrual
Financing Receivable, Modifications [Line Items]
Nonaccrual	0
Commercial and industrial | Real estate construction | Total Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Real estate construction | 30-59 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Real estate construction | 60-89 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Real estate construction | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Real estate construction | Current
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Commercial and industrial | Real estate construction | Nonaccrual
Financing Receivable, Modifications [Line Items]
Nonaccrual	0
Residential real estate | Total Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Residential real estate | 30-59 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Residential real estate | 60-89 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Residential real estate | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Residential real estate | Current
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Residential real estate | Nonaccrual
Financing Receivable, Modifications [Line Items]
Nonaccrual	741
Agricultural and agricultural real estate | Total Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Agricultural and agricultural real estate | 30-59 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Agricultural and agricultural real estate | 60-89 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Agricultural and agricultural real estate | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Agricultural and agricultural real estate | Current
Financing Receivable, Modifications [Line Items]
Accruing Loans	1,936
Agricultural and agricultural real estate | Nonaccrual
Financing Receivable, Modifications [Line Items]
Nonaccrual	0
Consumer | Total Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Consumer | 30-59 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Consumer | 60-89 Days Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Consumer | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Consumer | Current
Financing Receivable, Modifications [Line Items]
Accruing Loans	0
Consumer | Nonaccrual
Financing Receivable, Modifications [Line Items]
Nonaccrual	$ 0

LOANS (Loans by Credit Quality

LOANS (Loans by Credit Quality Indicator) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Recorded Investment [Line Items]
Year One	$ 2,247,517	$ 3,495,970
Year Two	3,073,040	2,608,239
Year Three	2,172,951	1,048,187
Year Four	802,905	832,545
Year Five	720,479	446,961
Year Six and Prior	1,148,381	1,167,444
Revolving	1,903,372	1,829,006
Total	12,068,645	11,428,352
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff	531
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	1,953
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	958
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	1,527
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	981
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff	2,272
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff	11,392
Charge-offs	19,614	18,296	$ 8,743
Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	2,085,645	3,426,595
Year Two	2,901,425	2,531,820
Year Three	2,128,112	987,722
Year Four	773,698	731,348
Year Five	651,885	353,990
Year Six and Prior	1,012,958	1,098,194
Revolving	1,838,626	1,765,364
Total	11,392,349	10,895,033
Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	57,951	21,341
Year Two	40,695	52,821
Year Three	11,792	39,340
Year Four	17,706	47,255
Year Five	30,467	45,120
Year Six and Prior	61,931	33,241
Revolving	33,510	38,857
Total	254,052	277,975
Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	103,921	48,034
Year Two	130,920	23,598
Year Three	33,047	21,125
Year Four	11,501	53,942
Year Five	38,127	47,851
Year Six and Prior	73,492	36,009
Revolving	31,236	24,785
Total	422,244	255,344
Commercial and industrial | Commercial and industrial
Financing Receivable, Recorded Investment [Line Items]
Year One	648,895	986,432
Year Two	811,664	457,737
Year Three	336,793	270,075
Year Four	196,484	129,656
Year Five	99,388	66,204
Year Six and Prior	338,217	431,385
Revolving	1,220,606	1,122,925
Total	3,652,047	3,464,414
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff	245
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	794
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	680
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	1,425
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	563
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff	1,949
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff	2,966
Charge-offs	8,622	6,964
Commercial and industrial | Commercial and industrial | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	608,030	967,103
Year Two	779,218	442,001
Year Three	333,900	260,021
Year Four	187,406	101,998
Year Five	78,455	57,776
Year Six and Prior	327,775	421,312
Revolving	1,159,397	1,064,333
Total	3,474,181	3,314,544
Commercial and industrial | Commercial and industrial | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	20,171	6,691
Year Two	12,658	14,366
Year Three	2,636	9,369
Year Four	5,447	22,171
Year Five	18,535	5,546
Year Six and Prior	7,489	6,758
Revolving	32,460	36,608
Total	99,396	101,509
Commercial and industrial | Commercial and industrial | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	20,694	12,638
Year Two	19,788	1,370
Year Three	257	685
Year Four	3,631	5,487
Year Five	2,398	2,882
Year Six and Prior	2,953	3,315
Revolving	28,749	21,984
Total	78,470	48,361
Commercial and industrial | PPP
Financing Receivable, Recorded Investment [Line Items]
Year One	0	0
Year Two	0	10,499
Year Three	2,727	526
Year Four	50	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	2,777	11,025
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff	0
Charge-offs	0
Commercial and industrial | PPP | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	0	0
Year Two	0	7,807
Year Three	2,591	526
Year Four	50	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	2,641	8,333
Commercial and industrial | PPP | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	0	0
Year Two	0	2,685
Year Three	47	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	47	2,685
Commercial and industrial | PPP | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	0	0
Year Two	0	7
Year Three	89	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	89	7
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Year One	483,639	536,597
Year Two	584,334	809,158
Year Three	815,360	294,312
Year Four	239,528	281,106
Year Five	239,910	110,162
Year Six and Prior	234,332	198,755
Revolving	41,072	35,217
Total	2,638,175	2,265,307
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	802
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	5
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff	63
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff	0
Charge-offs	870	129
Commercial and industrial | Owner occupied commercial real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	443,683	511,547
Year Two	547,898	781,946
Year Three	799,978	255,476
Year Four	225,257	266,228
Year Five	225,405	103,943
Year Six and Prior	224,608	179,503
Revolving	41,072	34,117
Total	2,507,901	2,132,760
Commercial and industrial | Owner occupied commercial real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	31,904	2,971
Year Two	10,489	23,802
Year Three	2,268	26,490
Year Four	11,609	6,358
Year Five	6,390	2,574
Year Six and Prior	2,171	7,353
Revolving	0	1,100
Total	64,831	70,648
Commercial and industrial | Owner occupied commercial real estate | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	8,052	22,079
Year Two	25,947	3,410
Year Three	13,114	12,346
Year Four	2,662	8,520
Year Five	8,115	3,645
Year Six and Prior	7,553	11,899
Revolving	0	0
Total	65,443	61,899
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Year One	557,126	764,392
Year Two	692,427	522,651
Year Three	433,048	232,070
Year Four	207,164	316,201
Year Five	294,124	188,242
Year Six and Prior	342,844	236,439
Revolving	26,978	70,945
Total	2,553,711	2,330,940
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	52
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	29
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	399
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff	147
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff	0
Charge-offs	627	193
Commercial and industrial | Non-owner occupied commercial real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	480,683	756,059
Year Two	656,824	515,075
Year Three	423,420	227,383
Year Four	203,330	261,964
Year Five	262,541	127,400
Year Six and Prior	251,499	210,289
Revolving	26,978	70,398
Total	2,305,275	2,168,568
Commercial and industrial | Non-owner occupied commercial real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	5,043	202
Year Two	952	6,784
Year Three	1,391	1,838
Year Four	0	16,019
Year Five	4,238	22,332
Year Six and Prior	34,262	9,970
Revolving	0	0
Total	45,886	57,145
Commercial and industrial | Non-owner occupied commercial real estate | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	71,400	8,131
Year Two	34,651	792
Year Three	8,237	2,849
Year Four	3,834	38,218
Year Five	27,345	38,510
Year Six and Prior	57,083	16,180
Revolving	0	547
Total	202,550	105,227
Commercial and industrial | Real estate construction
Financing Receivable, Recorded Investment [Line Items]
Year One	284,148	600,622
Year Two	510,388	344,965
Year Three	186,022	90,090
Year Four	10,068	21,667
Year Five	11,048	4,046
Year Six and Prior	3,470	6,440
Revolving	6,572	8,252
Total	1,011,716	1,076,082
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff	284
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	32
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff	0
Charge-offs	316	35
Commercial and industrial | Real estate construction | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	283,519	597,370
Year Two	468,646	328,391
Year Three	176,604	88,660
Year Four	9,889	21,221
Year Five	11,048	2,568
Year Six and Prior	3,405	6,274
Revolving	6,486	8,252
Total	959,597	1,052,736
Commercial and industrial | Real estate construction | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	0	2,587
Year Two	8,522	356
Year Three	0	173
Year Four	107	446
Year Five	0	1,478
Year Six and Prior	0	44
Revolving	86	0
Total	8,715	5,084
Commercial and industrial | Real estate construction | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	629	665
Year Two	33,220	16,218
Year Three	9,418	1,257
Year Four	72	0
Year Five	0	0
Year Six and Prior	65	122
Revolving	0	0
Total	43,404	18,262
Agricultural and agricultural real estate
Financing Receivable, Recorded Investment [Line Items]
Year One	154,922	337,260
Year Two	232,248	143,991
Year Three	116,740	83,376
Year Four	67,632	36,947
Year Five	29,172	35,367
Year Six and Prior	56,603	42,026
Revolving	261,867	241,543
Total	919,184	920,510
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	9
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff	1
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff	5,309
Charge-offs	5,319	3,217
Agricultural and agricultural real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	152,665	324,791
Year Two	208,375	140,252
Year Three	114,798	79,307
Year Four	67,006	34,447
Year Five	28,247	22,600
Year Six and Prior	43,663	38,672
Revolving	260,941	239,686
Total	875,695	879,755
Agricultural and agricultural real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	12	8,674
Year Two	7,616	3,224
Year Three	1,649	204
Year Four	4	1,859
Year Five	855	12,323
Year Six and Prior	12,591	2,682
Revolving	499	955
Total	23,226	29,921
Agricultural and agricultural real estate | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	2,245	3,795
Year Two	16,257	515
Year Three	293	3,865
Year Four	622	641
Year Five	70	444
Year Six and Prior	349	672
Revolving	427	902
Total	20,263	10,834
Residential real estate
Financing Receivable, Recorded Investment [Line Items]
Year One	72,382	189,867
Year Two	178,687	270,929
Year Three	245,707	65,739
Year Four	74,152	40,524
Year Five	42,974	37,951
Year Six and Prior	164,393	224,621
Revolving	19,534	23,730
Total	797,829	853,361
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	59
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	124
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff	0
Charge-offs	183	307
Residential real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	71,470	189,133
Year Two	177,564	268,561
Year Three	241,362	64,627
Year Four	73,029	39,468
Year Five	42,526	34,863
Year Six and Prior	155,899	217,489
Revolving	19,534	23,331
Total	781,384	837,472
Residential real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	741	28
Year Two	150	1,273
Year Three	3,400	1,024
Year Four	464	99
Year Five	290	792
Year Six and Prior	3,649	4,895
Revolving	0	0
Total	8,694	8,111
Residential real estate | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	171	706
Year Two	973	1,095
Year Three	945	88
Year Four	659	957
Year Five	158	2,296
Year Six and Prior	4,845	2,237
Revolving	0	399
Total	7,751	7,778
Consumer
Financing Receivable, Recorded Investment [Line Items]
Year One	46,405	80,800
Year Two	63,292	48,309
Year Three	36,554	11,999
Year Four	7,827	6,444
Year Five	3,863	4,989
Year Six and Prior	8,522	27,778
Revolving	326,743	326,394
Total	493,206	506,713
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Writeoff	2
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	246
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	154
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	27
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	19
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Writeoff	112
Financing Receivable, Excluding Accrued Interest, Revolving, Writeoff	3,117
Charge-offs	3,677	7,451
Consumer | Pass
Financing Receivable, Recorded Investment [Line Items]
Year One	45,595	80,592
Year Two	62,900	47,787
Year Three	35,459	11,722
Year Four	7,731	6,022
Year Five	3,663	4,840
Year Six and Prior	6,109	24,655
Revolving	324,218	325,247
Total	485,675	500,865
Consumer | Substandard
Financing Receivable, Recorded Investment [Line Items]
Year One	80	188
Year Two	308	331
Year Three	401	242
Year Four	75	303
Year Five	159	75
Year Six and Prior	1,769	1,539
Revolving	465	194
Total	3,257	2,872
Consumer | Watch
Financing Receivable, Recorded Investment [Line Items]
Year One	730	20
Year Two	84	191
Year Three	694	35
Year Four	21	119
Year Five	41	74
Year Six and Prior	644	1,584
Revolving	2,060	953
Total	$ 4,274	$ 2,976

LOANS (Not Covered by Share Agr

LOANS (Not Covered by Share Agreements (Past Due Financing Receivables)) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	$ 95,426	$ 58,231
Total loans receivable held to maturity	12,068,645	11,428,352
Financial Asset, Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	13,477	5,039
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	7,704	3,907
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	3,266	859
90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,507	273
Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	11,959,742	11,365,082
Commercial and industrial | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	46,815	22,766
Total loans receivable held to maturity	3,652,047	3,464,414
Commercial and industrial | PPP
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	0	19
Total loans receivable held to maturity	2,777	11,025
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	31,592	8,803
Total loans receivable held to maturity	2,638,175	2,265,307
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	367	11,658
Total loans receivable held to maturity	2,553,711	2,330,940
Commercial and industrial | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	783	2,351
Total loans receivable held to maturity	1,011,716	1,076,082
Commercial and industrial | Financial Asset, Past Due | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	4,067	1,586
Commercial and industrial | Financial Asset, Past Due | PPP
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	147	0
Commercial and industrial | Financial Asset, Past Due | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,943	139
Commercial and industrial | Financial Asset, Past Due | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	875	0
Commercial and industrial | Financial Asset, Past Due | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	332	44
Commercial and industrial | 30-59 Days Past Due | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	1,738	1,099
Commercial and industrial | 30-59 Days Past Due | PPP
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	94	0
Commercial and industrial | 30-59 Days Past Due | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	205	12
Commercial and industrial | 30-59 Days Past Due | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	875	0
Commercial and industrial | 30-59 Days Past Due | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	332	16
Commercial and industrial | 60-89 Days Past Due | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	126	356
Commercial and industrial | 60-89 Days Past Due | PPP
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	53	0
Commercial and industrial | 60-89 Days Past Due | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,664	127
Commercial and industrial | 60-89 Days Past Due | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total 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]
Total loans receivable held to maturity	0	28
Commercial and industrial | 90 Days or More Past Due | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,203	131
Commercial and industrial | 90 Days or More Past Due | PPP
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total 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]
Total loans receivable held to maturity	74	0
Commercial and industrial | 90 Days or More Past Due | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total 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]
Total loans receivable held to maturity	0	0
Commercial and industrial | Current | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	3,601,165	3,440,062
Commercial and industrial | Current | PPP
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,630	11,006
Commercial and industrial | Current | Owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,603,640	2,256,365
Commercial and industrial | Current | Non-owner occupied commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,552,469	2,319,282
Commercial and industrial | Current | Real estate construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	1,010,601	1,073,687
Agricultural and agricultural real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	9,210	6,232
Total loans receivable held to maturity	919,184	920,510
Agricultural and agricultural real estate | Financial Asset, Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	133	190
Agricultural and agricultural real estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	121	48
Agricultural and agricultural real estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total 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]
Total loans receivable held to maturity	12	142
Agricultural and agricultural real estate | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	909,841	914,088
Residential real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	5,086	5,264
Total loans receivable held to maturity	797,829	853,361
Residential real estate | Financial Asset, Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,376	1,358
Residential real estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,082	1,206
Residential real estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	273	152
Residential real estate | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	21	0
Residential real estate | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	790,367	846,739
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	1,573	1,138
Total loans receivable held to maturity	493,206	506,713
Consumer | Financial Asset, Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,604	1,722
Consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	2,257	1,526
Consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	150	196
Consumer | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	197	0
Consumer | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans receivable held to maturity	$ 489,029	$ 503,853

ALLOWANCE FOR CREDIT LOSSES (Ch

ALLOWANCE FOR CREDIT LOSSES (Change in Allowance For Credit Losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	$ 109,483	$ 110,088	$ 131,606
Provision (benefit) for credit losses	25,435	10,636	(17,706)
Recoveries on loans previously charged-off	7,262	7,055	4,931
Charge-offs on loans	(19,614)	(18,296)	(8,743)
Balance at end of year	$ 122,566	$ 109,483	$ 110,088

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	$ 109,483	$ 110,088	$ 131,606
Charge-offs	19,614	18,296	8,743
Recoveries	7,262	7,055	4,931
Provision (Benefit)	25,435	10,636	(17,706)
Balance at end of year	122,566	109,483	110,088
Commercial and industrial | Commercial and industrial
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	29,071	27,738
Charge-offs	8,622	6,964
Recoveries	5,069	4,951
Provision (Benefit)	15,161	3,346
Balance at end of year	40,679	29,071	27,738
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	13,948	19,214
Charge-offs	870	129
Recoveries	113	112
Provision (Benefit)	3,965	(5,249)
Balance at end of year	17,156	13,948	19,214
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	16,539	17,908
Charge-offs	627	193
Recoveries	268	60
Provision (Benefit)	1,069	(1,236)
Balance at end of year	17,249	16,539	17,908
Commercial and industrial | Real estate construction
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	29,998	22,538
Charge-offs	316	35
Recoveries	26	13
Provision (Benefit)	(935)	7,482
Balance at end of year	28,773	29,998	22,538
Agricultural and agricultural real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	2,634	5,213
Charge-offs	5,319	3,217
Recoveries	11	653
Provision (Benefit)	6,966	(15)
Balance at end of year	4,292	2,634	5,213
Residential real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	7,711	8,427
Charge-offs	183	307
Recoveries	19	0
Provision (Benefit)	(1,702)	(409)
Balance at end of year	5,845	7,711	8,427
Consumer
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of year	9,582	9,050
Charge-offs	3,677	7,451
Recoveries	1,756	1,266
Provision (Benefit)	911	6,717
Balance at end of year	$ 8,572	$ 9,582	$ 9,050

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, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning balance	$ 20,196	$ 15,462
Provision	(3,728)	4,734
Ending balance	$ 16,468	$ 20,196

PREMISES, FURNITURE AND EQUIP_3

PREMISES, FURNITURE AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total	$ 278,056	$ 295,869
Less accumulated depreciation	(101,055)	(105,390)
Premises, furniture and equipment, net	177,001	190,479
Depreciation expense	11,700	13,200	$ 13,500
Land and land improvements
Property, Plant and Equipment [Line Items]
Total	53,434	56,599
Buildings and building improvements
Property, Plant and Equipment [Line Items]
Total	168,244	172,585
Depreciation expense	6,000	6,300	6,900
Furniture and equipment
Property, Plant and Equipment [Line Items]
Total	56,378	66,685
Depreciation expense	$ 5,700	$ 6,900	$ 6,600

GOODWILL, CORE DEPOSIT INTANG_3

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Narrative) (Details)		3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($) thirdParty	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($) thirdParty	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Goodwill [Line Items]
Goodwill				$ 576,005,000	$ 576,005,000
Goodwill, impairment loss		$ 0		0
Proceeds from sale of mortgage servicing rights				$ 6,714,000	$ 0	$ 0
Mortgage Servicing Rights
Goodwill [Line Items]
Unpaid principal balance of underlying loans	$ 698,500,000		$ 698,500,000
Number of unrelated third-parties | thirdParty	2		2
Sale of mortgage servicing rights	$ 7,700,000		$ 7,700,000
Proceeds from sale of mortgage servicing rights	6,700,000
Loss on disposition of intangible assets	203,000
Nontrade receivables	$ 580,000		$ 580,000

GOODWILL, CORE DEPOSIT INTANG_4

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Carrying Amount of Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 101,185	$ 114,885
Accumulated Amortization	82,770	81,891
Net Carrying Amount	18,415	32,994
Core Deposit Intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	101,185	101,185
Accumulated Amortization	82,770	76,031
Net Carrying Amount	18,415	25,154
Mortgage Servicing Rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	0	13,700
Accumulated Amortization	0	5,860
Net Carrying Amount	$ 0	$ 7,840

GOODWILL, CORE DEPOSIT INTANG_5

GOODWILL, CORE DEPOSIT INTANGIBLES AND OTHER INTANGIBLE ASSETS (Estimated Future Amortization Expense for Amortizable Intangible Assets) (Details) - Core Deposit Intangibles $ in Thousands	Dec. 31, 2023 USD ($)
Year ending December 31,
2024	$ 5,591
2025	4,700
2026	3,533
2027	2,601
2028	1,287
Thereafter	703
Total	$ 18,415

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, 2023	Dec. 31, 2022
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	$ 7,840	$ 6,412
Originations	24	1,425
Amortization	(210)	(1,139)
Sale of mortgage servicing rights	(7,654)	(516)
Valuation adjustment	0	1,658
Balance at end of period	0	7,840
Fair value of mortgage servicing rights	$ 0	$ 7,840

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) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Mortgage Servicing Rights 15-year Tranche
Finite-Lived Intangible Assets [Line Items]
Book Value	$ 1,388
Fair Value	1,388
Impairment	0
Mortgage Servicing Rights 30-year Tranche
Finite-Lived Intangible Assets [Line Items]
Book Value	6,452
Fair Value	6,452
Impairment	$ 0

DEPOSITS (Scheduled Maturities

DEPOSITS (Scheduled Maturities of Time Certificates of Deposit) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
2024	$ 2,726,098
2025	126,415
2026	18,949
2027	18,703
2028	4,697
Thereafter	951
Total	2,895,813	$ 1,817,278
Time deposits over $250,000	$ 1,800,000	$ 1,280,000

DEPOSITS (Interest Expense on D

DEPOSITS (Interest Expense on Deposits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deposits [Abstract]
Savings and money market accounts	$ 182,179	$ 46,623	$ 9,063
Time deposits	137,509	10,257	5,734
Interest expense on deposits	$ 319,688	$ 56,880	$ 14,797

BORROWINGS (Summary of Short-te

BORROWINGS (Summary of Short-term Borrowings) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Short-term Debt [Line Items]
Borrowings	$ 622,255	$ 376,117
Retail repurchase agreements
Short-term Debt [Line Items]
Borrowings	42,447	95,303
Advances from the FHLB
Short-term Debt [Line Items]
Borrowings	521,186	50,000
Advances from the federal discount window
Short-term Debt [Line Items]
Borrowings	0	224,000
Other borrowings
Short-term Debt [Line Items]
Borrowings	$ 58,622	$ 6,814

BORROWINGS (Narrative) (Details

BORROWINGS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Short-term Debt [Line Items]
FHLB stock, required collateral	$ 25,800,000	$ 10,900,000
FHLB borrowing capacity	629,900,000
Borrowings	622,255,000	376,117,000
Retail Repurchase Agreements
Short-term Debt [Line Items]
Borrowings	$ 42,447,000	$ 95,303,000
Debt term	12 months	12 months
Advances from the federal discount window
Short-term Debt [Line Items]
Borrowing capacity	$ 1,920,000,000
Borrowings	0	$ 224,000,000
Remaining borrowing capacity	1,920,000,000
Advances from the federal discount window | Asset Pledged as Collateral without Right
Short-term Debt [Line Items]
Pledged securities	2,630,000,000
Revolving Credit Facility
Short-term Debt [Line Items]
Borrowing capacity	100,000,000
Borrowings	$ 0	$ 0

BORROWINGS (Balances and Rates)

BORROWINGS (Balances and Rates) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Maximum month-end balance	$ 622,255	$ 376,117	$ 299,457
Average month-end balance	$ 227,993	$ 191,306	$ 173,556
Weighted average interest rate for the year	5.04%	1.61%	0.26%
Weighted average interest rate at year-end	5.28%	4.07%	0.19%

TERM DEBT (Schedule of Other Bo

TERM DEBT (Schedule of Other Borrowings) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-term debt	$ 372,396	$ 371,753
Advances from the FHLB
Debt Instrument [Line Items]
Weighted average interest rate	3.03%
Long-term debt	$ 0	740
Trust preferred securities
Debt Instrument [Line Items]
Long-term debt	149,288	148,284
Contracts payable for purchase of real estate and other assets
Debt Instrument [Line Items]
Long-term debt	80	82
Subordinated notes
Debt Instrument [Line Items]
Long-term debt	$ 223,028	$ 222,647

TERM DEBT (Narrative) (Details)

TERM DEBT (Narrative) (Details)		12 Months Ended
	Sep. 08, 2021 USD ($)	Dec. 31, 2023 USD ($) subsidiary	Dec. 31, 2022 USD ($)	Dec. 17, 2014 USD ($)
Debt Instrument [Line Items]
Long-term debt		$ 372,396,000	$ 371,753,000
FHLB stock, required collateral		25,800,000	10,900,000
Additional collateral, aggregate fair value		11,946,079,000	11,318,869,000
FHLB borrowing capacity		$ 629,900,000
Number of wholly-owned trust subsidiaries that issue preferred securities | subsidiary		15
Subordinated notes qualified as Tier 2 capital		$ 223,000,000
Asset Pledged as Collateral without Right | Advances from the FHLB
Debt Instrument [Line Items]
Additional collateral, aggregate fair value		2,070,000,000	4,000,000,000
Tier 2
Debt Instrument [Line Items]
Subordinated notes qualified as Tier 2 capital		148,200,000
Trust preferred securities
Debt Instrument [Line Items]
Long-term debt		149,288,000	148,284,000
Deferred issuance costs		0	40,000
Contracts payable for purchase of real estate and other assets
Debt Instrument [Line Items]
Long-term debt		80,000	82,000
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		392,000	443,000
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		$ 38,000	$ 76,000

TERM DEBT (Trust Preferred Offe

TERM DEBT (Trust Preferred Offerings) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-term debt	$ 372,396	$ 371,753
Trust preferred securities
Debt Instrument [Line Items]
Long-term debt	149,288	$ 148,284
Heartland Financial Statutory Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 10,310
Interest rate (as a percent)	8.39%
Heartland Financial Statutory Trust V | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 20,619
Interest rate (as a percent)	6.99%
Heartland Financial Statutory Trust VI | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 20,619
Interest rate (as a percent)	7.13%
Heartland Financial Statutory Trust VII | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 18,042
Interest rate (as a percent)	7.12%
Morrill Statutory Trust I | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 9,464
Interest rate (as a percent)	8.87%
Morrill Statutory Trust II | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 9,198
Interest rate (as a percent)	8.49%
Sheboygan Statutory Trust I | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 6,878
Interest rate (as a percent)	8.59%
CBNM Capital Trust I | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 4,608
Interest rate (as a percent)	8.90%
Citywide Capital Trust III | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 6,661
Interest rate (as a percent)	8.45%
Citywide Capital Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 4,526
Interest rate (as a percent)	7.84%
Citywide Capital Trust V | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 12,649
Interest rate (as a percent)	7.19%
OCGI Statutory Trust III | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 3,028
Interest rate (as a percent)	9.31%
OCGI Capital Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 5,567
Interest rate (as a percent)	8.15%
BVBC Capital Trust II | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 7,359
Interest rate (as a percent)	8.89%
BVBC Capital Trust III | Trust preferred securities
Debt Instrument [Line Items]
Total trust preferred offerings	$ 9,760
Interest rate (as a percent)	7.19%
Secured Overnight Financing Rate (SOFR) | Heartland Financial Statutory Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.75%
Secured Overnight Financing Rate (SOFR) | Heartland Financial Statutory Trust V | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.33%
Secured Overnight Financing Rate (SOFR) | Heartland Financial Statutory Trust VI | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.48%
Secured Overnight Financing Rate (SOFR) | Heartland Financial Statutory Trust VII | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.48%
Secured Overnight Financing Rate (SOFR) | Morrill Statutory Trust I | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	3.25%
Secured Overnight Financing Rate (SOFR) | Morrill Statutory Trust II | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.85%
Secured Overnight Financing Rate (SOFR) | Sheboygan Statutory Trust I | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.95%
Secured Overnight Financing Rate (SOFR) | CBNM Capital Trust I | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	3.25%
Secured Overnight Financing Rate (SOFR) | Citywide Capital Trust III | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.80%
Secured Overnight Financing Rate (SOFR) | Citywide Capital Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.20%
Secured Overnight Financing Rate (SOFR) | Citywide Capital Trust V | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.54%
Secured Overnight Financing Rate (SOFR) | OCGI Statutory Trust III | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	3.65%
Secured Overnight Financing Rate (SOFR) | OCGI Capital Trust IV | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.50%
Secured Overnight Financing Rate (SOFR) | BVBC Capital Trust II | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	3.25%
Secured Overnight Financing Rate (SOFR) | BVBC Capital Trust III | Trust preferred securities
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.60%

TERM DEBT (Schedule of Maturiti

TERM DEBT (Schedule of Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
2024	$ 74,937
2025	0
2026	0
2027	0
2028	0
Thereafter	297,459
Total	$ 372,396	$ 371,753

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Derivatives Narrative) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Counterparties
Derivative [Line Items]
Cash pledged as collateral		$ 0
Interest rate swap | Back-to-back Swaps
Derivative [Line Items]
Cash pledged as collateral	$ 27,700,000	793,000
Interest rate swap | Counterparties | Back-to-back Swaps
Derivative [Line Items]
Cash pledged as collateral	$ 44,800,000	$ 45,100,000

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS (Cash Flow Hedges Narrative) (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 31, 2021 USD ($) swap
Derivative [Line Items]
Cash flow hedge gain (loss) to be reclassified within twelve months	$ (985)
Interest rate swap | Cash Flow Hedging
Derivative [Line Items]
Derivative, notional amount	$ 500,000
Unaffiliated Bank
Derivative [Line Items]
Derivative, number of swaps | swap		2
Cash flow hedge gain (loss) to be reclassified within twelve months		$ (227)

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS (Balance Sheet Category and Fair Values of Derivative Instruments (Cash Flow Hedges)) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Interest rate swap
Derivatives, Fair Value [Line Items]
Notional Amount		$ 500,000,000
Fair Value		$ 13,000
Other Assets | Interest rate swap
Derivatives, Fair Value [Line Items]
Notional Amount	$ 0

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS (Gains (Losses) Recognized on Derivatives (Cash Flow Hedges)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Trading Activity, Gains and Losses, Net [Line Items]
Amount of gain (loss) recognized in OCI	$ 1,952	$ 500	$ 5,037
Amount of gain (loss) reclassified from AOCI into income	(575)	(246)	$ 1,601
Interest rate swap
Trading Activity, Gains and Losses, Net [Line Items]
Amount of gain (loss) recognized in OCI	1,952	13
Interest income | Interest rate swap
Trading Activity, Gains and Losses, Net [Line Items]
Amount of gain (loss) reclassified from AOCI into income	$ (575)	$ 487

DERIVATIVE FINANCIAL INSTRUME_7

DERIVATIVE FINANCIAL INSTRUMENTS (Fair Value Hedges Narrative) (Details) - Fair Value Hedging $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Interest Rate Swap, Protection For Unrealized Securities Losses
Derivative [Line Items]
Derivative, notional amount, executed	$ 838.1
Interest Rate Swap, Conversion From Fixed To Floating Rates
Derivative [Line Items]
Derivative, notional amount, executed	$ 2,500

DERIVATIVE FINANCIAL INSTRUME_8

DERIVATIVE FINANCIAL INSTRUMENTS (Fair Value Hedges Balance Sheet Category and Fair Values) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Hedged Asset, Statement of Financial Position [Extensible Enumeration]		Total loans receivable held to maturity
Interest Rate Swaps, Loans Receivable Held to Maturity
Derivative [Line Items]
Hedged Asset, Statement of Financial Position [Extensible Enumeration]	Other assets
Fair Value	$ 5,027	$ 54
Fair Value	$ 27,554
Interest Rate Swaps, Securities Carried At Fair Value
Derivative [Line Items]
Hedged Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Fair Value	$ 23,182

DERIVATIVE FINANCIAL INSTRUME_9

DERIVATIVE FINANCIAL INSTRUMENTS (Carrying amount of hedged assets and fair value hedging adjustment) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Hedged Asset, Statement of Financial Position [Extensible Enumeration]		Total loans receivable held to maturity
Interest rate swap
Derivative [Line Items]
Carrying Amount of the Hedged Assets		$ 1,185
Cumulative Amount of Fair Value Hedging Adjustment Included in Carrying Amount of Hedged Assets		$ (54)
Interest rate swap | Loans receivable held to maturity
Derivative [Line Items]
Carrying Amount of the Hedged Assets	$ 2,525,261
Cumulative Amount of Fair Value Hedging Adjustment Included in Carrying Amount of Hedged Assets	24,652
Interest rate swap | Securities carried at fair value
Derivative [Line Items]
Carrying Amount of the Hedged Assets	786,716
Cumulative Amount of Fair Value Hedging Adjustment Included in Carrying Amount of Hedged Assets	$ (20,979)

DERIVATIVE FINANCIAL INSTRUM_10

DERIVATIVE FINANCIAL INSTRUMENTS (Fair value hedges gains (losses) recognized) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Interest and fees on loans	$ 697,997	$ 477,970	$ 444,137
Taxable	223,521	169,544	$ 125,010
Gain (loss) recognized in interest income and fees on loans
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in interest income and fees on loans	(386)	46
Gain (loss) recognized in interest income on securities-taxable
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in interest income and fees on loans	$ 66	$ 0

DERIVATIVE FINANCIAL INSTRUM_11

DERIVATIVE FINANCIAL INSTRUMENTS (Effects of Fair Value Hedging) (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans Receivable
Derivative [Line Items]
Hedged item	$ 24,318	$ (113)
Derivatives designated as hedging instruments	(24,704)	$ 159
Securities (Assets)
Derivative [Line Items]
Hedged item	(20,913)
Derivatives designated as hedging instruments	$ 20,979

DERIVATIVE FINANCIAL INSTRUM_12

DERIVATIVE FINANCIAL INSTRUMENTS (Balance Sheet Category and Fair Values of Embedded Derivatives) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Other Nonoperating Income (Expense)
Derivative [Line Items]
Gain (loss) recognized in other noninterest income on embedded derivatives	$ (74)	$ 452
Embedded conversion option
Derivative [Line Items]
Notional Amount	2,391	6,028
Fair Value	$ 61	$ 135
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets

DERIVATIVE FINANCIAL INSTRUM_13

DERIVATIVE FINANCIAL INSTRUMENTS (Back-to-back loan swaps narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Counterparties
Derivative [Line Items]
Cash pledged as collateral		$ 0
Back-to-back Swaps
Derivative [Line Items]
Fee Income	$ 7,700,000	$ 6,600,000

DERIVATIVE FINANCIAL INSTRUM_14

DERIVATIVE FINANCIAL INSTRUMENTS (Loan Swaps) (Details) - Back-to-back Swaps - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Assets
Derivative [Line Items]
Notional Amount	$ 1,672,729	$ 819,662
Fair Value	$ 56,634	$ 46,091
Other Assets | Weighted Average Receive Rate
Derivative [Line Items]
Weighted Average Rate	4.12%	4.23%
Other Assets | Weighted Average Pay Rate
Derivative [Line Items]
Weighted Average Rate	4.96%	6.76%
Other Liabilities
Derivative [Line Items]
Notional Amount	$ 1,672,729	$ 819,662
Fair Value	$ (56,634)	$ (46,091)
Other Liabilities | Weighted Average Receive Rate
Derivative [Line Items]
Weighted Average Rate	4.96%	6.76%
Other Liabilities | Weighted Average Pay Rate
Derivative [Line Items]
Weighted Average Rate	4.12%	4.23%

DERIVATIVE FINANCIAL INSTRUM_15

DERIVATIVE FINANCIAL INSTRUMENTS (Other Free Standing Derivatives Narrative) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Counterparties
Derivative [Line Items]
Cash pledged as collateral		$ 0
Not Designated as Hedging Instrument
Derivative [Line Items]
Cash pledged as collateral	$ 0
Not Designated as Hedging Instrument | Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 0	$ 0

DERIVATIVE FINANCIAL INSTRUM_16

DERIVATIVE FINANCIAL INSTRUMENTS (Balance Sheet Category and Fair Values of Derivative Instruments (Not Designated as Hedging Instruments)) (Details) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Assets | Interest rate lock commitments (mortgage)
Assets
Fair Value	$ 0	$ 9,340
Fair Value	0	174
Other Assets | Forward commitments
Assets
Fair Value	0	6,400
Fair Value	0	47
Other Liabilities | Forward commitments
Liabilities
Fair Value	0	5,750
Fair Value	0	(99)
Other Liabilities | Undesignated interest rate swaps
Liabilities
Fair Value	2,391	6,028
Fair Value	$ (61)	$ (135)

DERIVATIVE FINANCIAL INSTRUM_17

DERIVATIVE FINANCIAL INSTRUMENTS (Derivative Instruments Gains and Losses Recognized (Not Designated as Hedging Instruments)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest rate lock commitments (mortgage)
Trading Activity, Gains and Losses, Net [Line Items]
Year-to-date gain (loss) recognized	$ (291)	$ (1,828)
Forward commitments
Trading Activity, Gains and Losses, Net [Line Items]
Year-to-date gain (loss) recognized	52	11
Undesignated interest rate swaps
Trading Activity, Gains and Losses, Net [Line Items]
Year-to-date gain (loss) recognized	$ 74	$ (452)

INCOME TAXES (Components of Inc

INCOME TAXES (Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal									$ 18,844	$ 45,911	$ 32,440
State									7,209	13,549	11,352
Total current expense									26,053	59,460	43,792
Deferred:
Federal									(7,442)	(3,637)	8,938
State									(1,754)	(250)	2,605
Total deferred expense (benefit)									(9,196)	(3,887)	11,543
Total income tax expense	$ (27,324)	$ 13,479	$ 15,384	$ 15,318	$ 13,936	$ 14,118	$ 15,402	$ 12,117	$ 16,857	$ 55,573	$ 55,335

INCOME TAXES (Deferred Tax Asse

INCOME TAXES (Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net unrealized loss on securities carried at fair value reflected in stockholders' equity	$ 107,669	$ 159,763
Net unrealized loss on derivatives reflected in stockholders’ equity	(382)	210
Net unrealized loss on securities transferred from carried at fair value to held to maturity reflected in stockholders' equity	42,541	45,174
Allowance for credit losses	34,527	28,732
Deferred compensation	13,055	12,861
Net operating loss carryforwards	14,789	21,844
Lease liability	7,241	7,731
Investments in partnerships	2,042	2,843
Other	7,971	5,476
Total deferred tax assets	229,453	284,634
Valuation allowance for deferred tax assets	(13,000)	(19,001)
Total deferred tax assets after valuation allowance	216,453	265,633
Deferred tax liabilities:
Premises, furniture and equipment	8,245	9,227
Purchase accounting	10,070	7,954
Lease right-of-use asset	6,391	7,182
Deferred loan costs	6,031	6,078
Other	912	3,846
Total deferred tax liabilities	31,649	34,287
Net deferred tax asset	$ 184,804	$ 231,346

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Annual limitation on deferred tax asset	$ 3,100
Deferred tax assets, state operating loss carryforwards	9,900	$ 16,300
Valuation allowance	13,000	19,001
Tax credits	6,966	6,613	$ 7,613
Investment in low-income housing	9,300	10,400	5,100
Tax credits, new market	360	300
Unrecognized tax benefits	709	719
Unrecognized tax benefits, accrued interest and penalties	129	91
Solar Energy Tax Credit
Operating Loss Carryforwards [Line Items]
Tax credits	4,200	4,200	6,100
Historic Rehabilitation Credit
Operating Loss Carryforwards [Line Items]
Tax credits	1,100	1,000	720
Low-income Housing
Operating Loss Carryforwards [Line Items]
Tax credits	1,200	1,100	$ 538
Tax credits, expected utilization, 2023	1,000
Tax credits, expected utilization, 2024	790
Tax credits, expected utilization, 2025	740
Tax credits, expected utilization, 2026	705
Capital Loss Carryforward
Operating Loss Carryforwards [Line Items]
Valuation allowance	1,700	1,500
Decrease in valuation allowance	0	165
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	191,900	203,400
State and Local Jurisdiction | Operating Loss Carryforwards
Operating Loss Carryforwards [Line Items]
Valuation allowance	9,400	15,500
FSI
Operating Loss Carryforwards [Line Items]
Deferred tax assets, federal operating loss carryforwards	2,900	3,600
FSI | Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 14,000	$ 17,200

INCOME TAXES (Effective Income

INCOME TAXES (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Computed "expected" tax on net income									$ 20,323	$ 56,228	$ 57,804
Increase (decrease) resulting from:
Tax-exempt interest benefit									(2,624)	(5,804)	(5,504)
State income taxes, net of federal tax benefit									4,310	10,523	11,026
Tax credits									(6,966)	(6,613)	(7,613)
Partnership investments									1,105	(351)	572
Valuation allowance									214	13	(440)
Excess tax expense/(benefit) on stock compensation									107	(113)	(270)
Other									388	1,690	(240)
Total income tax expense	$ (27,324)	$ 13,479	$ 15,384	$ 15,318	$ 13,936	$ 14,118	$ 15,402	$ 12,117	$ 16,857	$ 55,573	$ 55,335
Effective tax rates									17.40%	20.80%	20.10%

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employer matching contribution, percent	5%	3%	3%
Contributions by employer	$ 7,900,000	$ 5,300,000	$ 5,100,000
Cost recognized	3,100,000	5,800,000	5,100,000
Nonqualified Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contributions by employer	$ 235,000	$ 222,500	$ 237,200

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Commitments to Extend Credit) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) request	Dec. 31, 2022 USD ($) 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	$ 4,620,000,000	$ 4,730,000,000
Standby Letters of Credit
Long-term Credit Commitments [Line Items]
Commitments to extend credit, amount	$ 56,400,000	$ 55,100,000

STOCK-BASED COMPENSATION (Narra

STOCK-BASED COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
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)	744,310
Excess tax expense (benefit) related to share-based payment awards	$ 123	$ (131)
Granted (in shares)	0	64,518	0
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation costs	$ 9,000	$ 7,800	$ 8,500
Share-based unrecognized compensation costs	$ 8,800
Performance-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods	3 years
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods	4 years
Share-based compensation costs	$ 221	$ 167	$ 0
Share-based unrecognized compensation costs	$ 490
Granted (in shares)	0	64,518	0
Share-based compensation arrangement, contractual term	8 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
Time-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods	3 years
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)	171,537
Share-based compensation costs	$ 192	$ 214	$ 228
Stocks purchased under the plan (in shares)	60,583	49,169	46,899

STOCK-BASED COMPENSATION (Summa

STOCK-BASED COMPENSATION (Summary of RSUs Activity) (Details) - RSUs - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Shares
Outstanding at beginning of period (in shares)	424,086	389,885	348,275
Granted (in shares)	278,999	242,718	216,560
Vested (in shares)	(183,511)	(159,880)	(149,350)
Forfeited (in shares)	(53,469)	(48,637)	(25,600)
Outstanding at end of period (in shares)	466,105	424,086	389,885
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 46.15	$ 44.19	$ 38.22
Granted (in dollars per share)	44.94	48.38	51.44
Vested (in dollars per share)	41.39	44.96	40.83
Forfeited (in dollars per share)	46.84	45.49	40.96
Outstanding at end of period (in dollars per share)	$ 47.22	$ 46.15	$ 44.19

STOCK-BASED COMPENSATION (Sum_2

STOCK-BASED COMPENSATION (Summary of Stock Options Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Shares
Outstanding at beginning of period (in shares)	64,518	0	0
Granted (in shares)	0	64,518	0
Exercised (in shares)	0	0	0
Forfeited (in shares)	(6,452)	0	0
Outstanding at end of period (in shares)	58,066	64,518	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)	$ 48.79	$ 0	$ 0
Granted (in dollars per share)	0	48.79	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	48.79	0
Options exercisable at end of period (in dollars per share)	$ 0	$ 0	$ 0

REGULATORY CAPITAL REQUIREMEN_3

REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON SUBSIDIARY DIVIDENDS (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 2,237,035	$ 2,204,829
Actual - Ratio	0.1453	0.1476
For Capital Adequacy Purposes - Amount	$ 1,231,972	$ 1,194,970
For Capital Adequacy Purposes - Ratio	0.0800	0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount	$ 1,539,965
To Be Well Capitalized Under Prompt Corrective Action - Ratio	0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 1,800,542	$ 1,763,990
Actual - Ratio	0.1169	0.1181
For Capital Adequacy Purposes - Amount	$ 923,979	$ 896,228
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 923,979
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0600
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 1,689,837	$ 1,653,285
Actual - Ratio	10.97%	11.07%
For Capital Adequacy Purposes - Amount	$ 692,984	$ 672,171
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 1,800,542	$ 1,763,990
Actual - Ratio	0.0944	0.0913
For Capital Adequacy Purposes - Amount	$ 763,309	$ 772,911
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
Minimum Capital Requirement
Tier 1 Capital (to Average Assets)
Retained earnings available for dividend payments	$ 743,300
Capital Requirement to Remain Well Capitalized
Tier 1 Capital (to Average Assets)
Retained earnings available for dividend payments	436,900
HTLF Bank
Total Capital (to Risk-Weighted Assets)
Actual - Amount	$ 1,969,006	$ 824,069
Actual - Ratio	0.1285	0.1172
For Capital Adequacy Purposes - Amount	$ 1,225,669	$ 562,497
For Capital Adequacy Purposes - Ratio	0.0800	0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount	$ 1,532,087	$ 703,122
To Be Well Capitalized Under Prompt Corrective Action - Ratio	0.1000	0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount	$ 1,829,972	$ 762,103
Actual - Ratio	0.1194	0.1084
For Capital Adequacy Purposes - Amount	$ 919,252	$ 421,873
For Capital Adequacy Purposes - Ratio	0.0600	0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 1,225,669	$ 562,497
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0800	0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount	$ 1,829,972	$ 762,103
Actual - Ratio	11.94%	10.84%
For Capital Adequacy Purposes - Amount	$ 689,439	$ 316,405
For Capital Adequacy Purposes - Ratio	4.50%	4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 995,856	$ 457,029
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	6.50%	6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount	$ 1,829,972	$ 762,103
Actual - Ratio	0.0926	0.0864
For Capital Adequacy Purposes - Amount	$ 790,709	$ 352,914
For Capital Adequacy Purposes - Ratio	0.0400	0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$ 988,386	$ 441,143
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	0.0500	0.0500
Dubuque Bank and Trust Company
Total Capital (to Risk-Weighted Assets)
Actual - Amount		$ 184,096
Actual - Ratio		0.1301
For Capital Adequacy Purposes - Amount		$ 113,197
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 141,497
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 174,684
Actual - Ratio		0.1235
For Capital Adequacy Purposes - Amount		$ 84,898
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 113,197
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 174,684
Actual - Ratio		12.35%
For Capital Adequacy Purposes - Amount		$ 63,674
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 91,973
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 174,684
Actual - Ratio		0.0808
For Capital Adequacy Purposes - Amount		$ 86,473
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 108,091
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
Actual - Ratio		0.1312
For Capital Adequacy Purposes - Amount		$ 78,336
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 97,920
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 119,231
Actual - Ratio		0.1218
For Capital Adequacy Purposes - Amount		$ 58,752
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 78,336
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 119,231
Actual - Ratio		12.18%
For Capital Adequacy Purposes - Amount		$ 44,064
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 63,648
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 119,231
Actual - Ratio		0.0922
For Capital Adequacy Purposes - Amount		$ 51,753
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 64,691
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0500
New Mexico Bank & Trust
Total Capital (to Risk-Weighted Assets)
Actual - Amount		$ 238,190
Actual - Ratio		0.1323
For Capital Adequacy Purposes - Amount		$ 144,059
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 180,073
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 223,602
Actual - Ratio		0.1242
For Capital Adequacy Purposes - Amount		$ 108,044
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 144,059
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 223,602
Actual - Ratio		12.42%
For Capital Adequacy Purposes - Amount		$ 81,033
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 117,048
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 223,602
Actual - Ratio		0.0812
For Capital Adequacy Purposes - Amount		$ 110,214
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 137,767
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
Actual - Ratio		0.1284
For Capital Adequacy Purposes - Amount		$ 43,489
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 54,361
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 63,814
Actual - Ratio		0.1174
For Capital Adequacy Purposes - Amount		$ 32,617
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 43,489
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 63,814
Actual - Ratio		11.74%
For Capital Adequacy Purposes - Amount		$ 24,463
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 35,335
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 63,814
Actual - Ratio		0.0849
For Capital Adequacy Purposes - Amount		$ 30,064
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 37,580
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0500
Bank of Blue Valley
Total Capital (to Risk-Weighted Assets)
Actual - Amount		$ 162,131
Actual - Ratio		0.1607
For Capital Adequacy Purposes - Amount		$ 80,689
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 100,861
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 155,002
Actual - Ratio		0.1537
For Capital Adequacy Purposes - Amount		$ 60,516
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 80,689
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 155,002
Actual - Ratio		15.37%
For Capital Adequacy Purposes - Amount		$ 45,387
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 65,560
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 155,002
Actual - Ratio		0.1075
For Capital Adequacy Purposes - Amount		$ 57,676
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 72,095
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
Actual - Ratio		0.1351
For Capital Adequacy Purposes - Amount		$ 170,835
For Capital Adequacy Purposes - Ratio		0.0800
To Be Well Capitalized Under Prompt Corrective Action - Amount		$ 213,543
To Be Well Capitalized Under Prompt Corrective Action - Ratio		0.1000
Tier 1 Capital (to Risk-Weighted Assets)
Actual - Amount		$ 267,169
Actual - Ratio		0.1251
For Capital Adequacy Purposes - Amount		$ 128,126
For Capital Adequacy Purposes - Ratio		0.0600
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 170,835
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0800
Common Equity Tier 1 (to Risk-Weighted Assets)
Actual - Amount		$ 267,169
Actual - Ratio		12.51%
For Capital Adequacy Purposes - Amount		$ 96,094
For Capital Adequacy Purposes - Ratio		4.50%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 138,803
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		6.50%
Tier 1 Capital (to Average Assets)
Actual - Amount		$ 267,169
Actual - Ratio		0.0929
For Capital Adequacy Purposes - Amount		$ 115,026
For Capital Adequacy Purposes - Ratio		0.0400
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount		$ 143,782
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio		0.0500

FAIR VALUE (Narrative) (Details

FAIR VALUE (Narrative) (Details) - USD ($) $ in Thousands		3 Months Ended
	Mar. 31, 2023	Mar. 31, 2023	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing rights, book value			$ 0		$ 7,840
Mortgage Servicing Rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Sale of mortgage servicing rights	$ 7,700	$ 7,700
Servicing right, fair value				$ 0
Servicing rights, book value	$ 0	$ 0

FAIR VALUE (Fair Value Measurem

FAIR VALUE (Fair Value Measurement Recurring) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	$ 906,062
Equity securities with a readily determinable fair value	21,056	$ 20,314
U.S. treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	32,118	31,699
Obligations of states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	741,245	879,437
Commercial mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	64,788	85,123
Commercial mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	514,858	659,459
Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	217,370	416,054
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	118,169	57,942
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	32,118	31,699
Fair Value	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]
Fair Value		0
Level 1 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value		0
Derivative liabilities		0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	4,614,773	6,115,445
Fair Value	84,904	46,293
Derivative liabilities	84,249	46,226
Level 2 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value		0
Level 2 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value		47
Derivative liabilities		99
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Fair Value	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]
Fair Value		174
Level 3 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value		0
Derivative liabilities		0
Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	4,731,795	6,193,658
Total liabilities at fair value	84,249	46,325
Recurring Basis | U.S. treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	32,118	31,699
Recurring Basis | U.S. agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	14,530	43,135
Recurring Basis | Obligations of states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	741,245	879,437
Recurring Basis | Mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	1,393,629	1,772,105
Recurring Basis | Mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	1,529,128	2,181,876
Recurring Basis | Commercial mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	64,788	85,123
Recurring Basis | Commercial mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	514,858	659,459
Recurring Basis | Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	217,370	416,054
Recurring Basis | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	118,169	57,942
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	21,056	20,314
Recurring Basis | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	84,904	46,293
Recurring Basis | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	174
Recurring Basis | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	84,249	46,226
Recurring Basis | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	47
Derivative liabilities	0	99
Recurring Basis | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	32,118	31,699
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]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	32,118	31,699
Recurring Basis | Level 1 | U.S. agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	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]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 1 | Mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 1 | Mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 1 | Commercial mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	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]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 1 | Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 1 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	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]
Fair Value	0	0
Recurring Basis | Level 1 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
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 liabilities	0	0
Recurring Basis | Level 1 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	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	4,699,677	6,161,785
Total liabilities at fair value	84,249	46,325
Recurring Basis | Level 2 | U.S. treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 2 | U.S. agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	14,530	43,135
Recurring Basis | Level 2 | Obligations of states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	741,245	879,437
Recurring Basis | Level 2 | Mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	1,393,629	1,772,105
Recurring Basis | Level 2 | Mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	1,529,128	2,181,876
Recurring Basis | Level 2 | Commercial mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	64,788	85,123
Recurring Basis | Level 2 | Commercial mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	514,858	659,459
Recurring Basis | Level 2 | Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	217,370	416,054
Recurring Basis | Level 2 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	118,169	57,942
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	21,056	20,314
Recurring Basis | Level 2 | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	84,904	46,293
Recurring Basis | Level 2 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring Basis | Level 2 | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	84,249	46,226
Recurring Basis | Level 2 | Forward commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	47
Derivative liabilities	0	99
Recurring Basis | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0	174
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]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 3 | U.S. agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	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]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 3 | Mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 3 | Mortgage-backed securities - non-agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 3 | Commercial mortgage-backed securities - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	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]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 3 | Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	0	0
Recurring Basis | Level 3 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Excluding Accrued Interest	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]
Fair Value	0	0
Recurring Basis | Level 3 | Interest rate lock commitments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	174
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]
Fair Value	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, 2023	Dec. 31, 2022
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	5,071	5,277
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	0
Servicing rights		7,840
Nonrecurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	59,973	37,882
Loans held for sale	5,071	5,277
Other real estate owned	12,548	8,401
Premises, furniture and equipment held for sale	4,069	6,851
Nonrecurring Basis | Agricultural and agricultural real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	4,768
Nonrecurring Basis | Residential real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	741
Nonrecurring Basis | (Gains)/Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	5,863	4,186
Loans held for sale	0	(116)
Other real estate owned	2,967	180
Premises, furniture and equipment held for sale	2,786	1,562
Nonrecurring Basis | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	23,422	12,042
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	30,400	7,556
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	0	11,371
Nonrecurring Basis | Commercial and industrial | (Gains)/Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	554	4,186
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	0
Nonrecurring Basis | Real estate construction
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	642	1,518
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		3,788
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	5,309	0
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 | 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	5,071	5,277
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	59,973	37,882
Loans held for sale	0	0
Other real estate owned	12,548	8,401
Premises, furniture and equipment held for sale	4,069	6,851
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	23,422	12,042
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	30,400	7,556
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	0	11,371
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	642	1,518
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	4,768	3,788
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	741	1,607
Nonrecurring Basis | Commercial Servicing Rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	0	7,840
Nonrecurring Basis | Commercial Servicing Rights | (Gains)/Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	0	516
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	$ 0	$ 7,840

FAIR VALUE (Quantitative Inform

FAIR VALUE (Quantitative Information About Level 3 Fair Value Measurements) (Details) - Level 3 $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments	$ 0	$ 0
Other real estate owned	12,548	8,401
Servicing rights		7,840
Loans receivable	59,973	37,882
Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	23,422	12,042
Owner occupied commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	30,400	7,556
Non-owner occupied commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	0	11,371
Real estate construction
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	642	1,518
Premises, Furniture and Equipment Held for Sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	$ 4,069	6,851
Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments		$ 174
Interest rate lock commitments | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments, measurement input (percent)		0
Interest rate lock commitments | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments, measurement input (percent)		0.99
Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments		$ 174
Measurement Input, Closing Ratio | Interest rate lock commitments | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate lock commitments, measurement input (percent)		0.88
Measurement Input, Appraised Value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input (percent)	0	0
Measurement Input, Appraised Value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input (percent)	0.10	0.10
Measurement Input, Appraised Value | Premises, Furniture and Equipment Held for Sale | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale, measurement input (percent)	0%	0%
Measurement Input, Appraised Value | Premises, Furniture and Equipment Held for Sale | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale, measurement input (percent)	10%	10%
Measurement Input, Discount Rate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing rights, measurement input (percent)		9.98%
Measurement Input, Discount Rate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing rights, measurement input (percent)		11.72%
Measurement Input, Discount Rate | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing rights, measurement input (percent)		10.02%
Measurement Input, Constant Prepayment Rate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing rights, measurement input (percent)		7.80%
Measurement Input, Constant Prepayment Rate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing rights, measurement input (percent)		14.20%
Measurement Input, Constant Prepayment Rate | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing rights, measurement input (percent)		7.90%
Commercial and industrial | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 23,422	$ 12,042
Commercial and industrial | Real estate construction
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 642	$ 1,518
Commercial and industrial | Measurement Input, Appraised Value | Commercial and industrial | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Commercial and industrial | Measurement Input, Appraised Value | Commercial and industrial | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	12%	10%
Commercial and industrial | Measurement Input, Appraised Value | Owner occupied commercial real estate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Commercial and industrial | Measurement Input, Appraised Value | Owner occupied commercial real estate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	20%	10%
Commercial and industrial | Measurement Input, Appraised Value | Non-owner occupied commercial real estate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Commercial and industrial | Measurement Input, Appraised Value | Non-owner occupied commercial real estate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	10%	10%
Commercial and industrial | Measurement Input, Appraised Value | Real estate construction | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)		0%
Commercial and industrial | Measurement Input, Appraised Value | Real estate construction | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)		10%
Agricultural and agricultural real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 4,768	$ 3,788
Agricultural and agricultural real estate | Measurement Input, Appraised Value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Agricultural and agricultural real estate | Measurement Input, Appraised Value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	10%	15%
Residential real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 741	$ 1,607
Residential real estate | Measurement Input, Appraised Value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Residential real estate | Measurement Input, Appraised Value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	10%	10%

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, 2023	Dec. 31, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	$ 174	$ 1,306
Total gains (losses), net, included in earnings	(290)	(1,828)
Issuances	1,864	3,683
Settlements	(1,748)	(2,987)
Balance at end of period	$ 0	$ 174

FAIR VALUE (Estimated Fair Valu

FAIR VALUE (Estimated Fair Value Financial Instruments (Including Carrying Amounts)) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial assets:
Carried at fair value	$ 906,062
Held to maturity	$ 816,399	$ 776,557
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	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	$ 323,013	$ 363,087
Time deposits in other financial institutions	1,240	1,740
Carried at fair value	32,118	31,699
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:
Borrowings	0	0
Term debt	0	0
Derivatives	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest rate lock commitments
Financial assets:
Derivatives		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Forward commitments
Financial assets:
Derivatives		0
Financial liabilities:
Derivatives		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) | Consumer
Financial assets:
Loans, net	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | 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) | 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) | 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	4,614,773	6,115,445
Held to maturity	816,399	776,557
Other investments	91,277	74,567
Loans held for sale	5,071	5,277
Loans, net	11,149,694	10,615,955
Cash surrender value on life insurance	197,085	193,403
Derivatives	84,904	46,293
Financial liabilities:
Borrowings	622,255	376,117
Term debt	374,017	372,473
Derivatives	84,249	46,226
Significant Other Observable Inputs (Level 2) | Interest rate lock commitments
Financial assets:
Derivatives		0
Significant Other Observable Inputs (Level 2) | Forward commitments
Financial assets:
Derivatives		47
Financial liabilities:
Derivatives		99
Significant Other Observable Inputs (Level 2) | Demand deposits
Financial liabilities:
Deposits	4,500,304	5,701,340
Significant Other Observable Inputs (Level 2) | Savings deposits
Financial liabilities:
Deposits	8,805,597	9,994,391
Significant Other Observable Inputs (Level 2) | Time deposits
Financial liabilities:
Deposits	2,895,813	1,817,278
Significant Other Observable Inputs (Level 2) | Consumer
Financial assets:
Loans, net	465,686	480,018
Significant Other Observable Inputs (Level 2) | PPP | Commercial and industrial
Financial assets:
Loans, net	2,777	11,025
Significant Other Observable Inputs (Level 2) | Owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,414,140	2,077,109
Significant Other Observable Inputs (Level 2) | Commercial and industrial | Commercial and industrial
Financial assets:
Loans, net	3,373,206	3,258,085
Significant Other Observable Inputs (Level 2) | Commercial and industrial | Real estate construction
Financial assets:
Loans, net	978,463	1,037,726
Significant Other Observable Inputs (Level 2) | Agricultural and agricultural real estate
Financial assets:
Loans, net	834,804	838,849
Significant Other Observable Inputs (Level 2) | Residential real estate
Financial assets:
Loans, net	686,687	739,718
Significant Other Observable Inputs (Level 2) | Non-owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,393,931	2,173,425
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	59,973	37,882
Cash surrender value on life insurance	0	0
Derivatives	0	0
Financial liabilities:
Borrowings	0	0
Term debt	0	0
Derivatives	0	0
Significant Unobservable Inputs (Level 3) | Interest rate lock commitments
Financial assets:
Derivatives		174
Significant Unobservable Inputs (Level 3) | Forward commitments
Financial assets:
Derivatives		0
Financial liabilities:
Derivatives		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
Financial assets:
Loans, net	23,422	12,042
Significant Unobservable Inputs (Level 3) | Real estate construction
Financial assets:
Loans, net	642	1,518
Significant Unobservable Inputs (Level 3) | Consumer
Financial assets:
Loans, net	0	0
Significant Unobservable Inputs (Level 3) | 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	30,400	7,556
Significant Unobservable Inputs (Level 3) | Commercial and industrial | Commercial and industrial
Financial assets:
Loans, net	23,422	12,042
Significant Unobservable Inputs (Level 3) | Commercial and industrial | Real estate construction
Financial assets:
Loans, net	642	1,518
Significant Unobservable Inputs (Level 3) | Agricultural and agricultural real estate
Financial assets:
Loans, net	4,768	3,788
Significant Unobservable Inputs (Level 3) | Residential real estate
Financial assets:
Loans, net	741	1,607
Significant Unobservable Inputs (Level 3) | Non-owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	0	11,371
Carrying Amount
Financial assets:
Cash and cash equivalents	323,013	363,087
Time deposits in other financial institutions	1,240	1,740
Carried at fair value	4,646,891	6,147,144
Held to maturity	838,241	829,403
Other investments	91,277	74,567
Loans held for sale	5,071	5,277
Loans, net	11,946,079	11,318,869
Cash surrender value on life insurance	197,085	193,403
Derivatives	84,904	46,293
Financial liabilities:
Borrowings	622,255	376,117
Term debt	372,396	371,753
Derivatives	84,249	46,226
Carrying Amount | Interest rate lock commitments
Financial assets:
Derivatives		174
Carrying Amount | Forward commitments
Financial assets:
Derivatives		47
Financial liabilities:
Derivatives		99
Carrying Amount | Demand deposits
Financial liabilities:
Deposits	4,500,304	5,701,340
Carrying Amount | Savings deposits
Financial liabilities:
Deposits	8,805,597	9,994,391
Carrying Amount | Time deposits
Financial liabilities:
Deposits	2,895,813	1,817,278
Carrying Amount | Consumer
Financial assets:
Loans, net	484,634	497,131
Carrying Amount | PPP | Commercial and industrial
Financial assets:
Loans, net	2,777	11,025
Carrying Amount | Owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,621,019	2,251,359
Carrying Amount | Commercial and industrial | Commercial and industrial
Financial assets:
Loans, net	3,611,368	3,435,343
Carrying Amount | Commercial and industrial | Real estate construction
Financial assets:
Loans, net	982,943	1,046,084
Carrying Amount | Agricultural and agricultural real estate
Financial assets:
Loans, net	914,892	917,876
Carrying Amount | Residential real estate
Financial assets:
Loans, net	791,984	845,650
Carrying Amount | Non-owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,536,462	2,314,401
Estimated Fair Value
Financial assets:
Cash and cash equivalents	323,013	363,087
Time deposits in other financial institutions	1,240	1,740
Carried at fair value	4,646,891	6,147,144
Held to maturity	816,399	776,557
Other investments	91,277	74,567
Loans held for sale	5,071	5,277
Loans, net	11,209,667	10,653,837
Cash surrender value on life insurance	197,085	193,403
Derivatives	84,904	46,293
Financial liabilities:
Borrowings	622,255	376,117
Term debt	374,017	372,473
Derivatives	84,249	46,226
Estimated Fair Value | Interest rate lock commitments
Financial assets:
Derivatives		174
Estimated Fair Value | Forward commitments
Financial assets:
Derivatives		47
Financial liabilities:
Derivatives		99
Estimated Fair Value | Demand deposits
Financial liabilities:
Deposits	4,500,304	5,701,340
Estimated Fair Value | Savings deposits
Financial liabilities:
Deposits	8,805,597	9,994,391
Estimated Fair Value | Time deposits
Financial liabilities:
Deposits	2,895,813	1,817,278
Estimated Fair Value | Consumer
Financial assets:
Loans, net	465,686	480,018
Estimated Fair Value | PPP | Commercial and industrial
Financial assets:
Loans, net	2,777	11,025
Estimated Fair Value | Owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	2,444,540	2,084,665
Estimated Fair Value | Commercial and industrial | Commercial and industrial
Financial assets:
Loans, net	3,396,628	3,270,127
Estimated Fair Value | Commercial and industrial | Real estate construction
Financial assets:
Loans, net	979,105	1,039,244
Estimated Fair Value | Agricultural and agricultural real estate
Financial assets:
Loans, net	839,572	842,637
Estimated Fair Value | Residential real estate
Financial assets:
Loans, net	687,428	741,325
Estimated Fair Value | Non-owner occupied commercial real estate | Commercial and industrial
Financial assets:
Loans, net	$ 2,393,931	$ 2,184,796

REVENUE (Details)

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									$ 97,533	$ 93,587	$ 87,666
Loan servicing income									1,561	2,741	3,276
Capital markets fees									10,007	11,543	1,324
Securities gains, net									(141,539)	(425)	5,910
Unrealized (loss) gain on equity securities, net									240	(622)	58
Net gains on sale of loans held for sale									3,880	9,032	20,605
Valuation adjustment on servicing rights									0	1,658	1,088
Income on bank owned life insurance									3,771	2,341	3,762
Other noninterest income									3,621	8,409	5,246
Total noninterest income out-of-scope of Topic 606									(118,459)	34,677	41,269
TOTAL NONINTEREST INCOME (LOSS)	$ (111,801)	$ 28,383	$ 32,493	$ 29,999	$ 29,975	$ 29,181	$ 34,539	$ 34,569	(20,926)	128,264	128,935
Service charges and fees on deposit accounts
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									21,037	18,625	16,414
Overdraft fees
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									11,878	12,136	11,005
Customer service and other service fees
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									358	375	220
Credit card fee income
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									31,102	27,560	21,623
Debit card income
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									9,649	9,335	10,441
Total service charges and fees
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									74,024	68,031	59,703
Trust fees
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									20,715	22,570	24,417
Brokerage and insurance commissions
Disaggregation of Revenue [Line Items]
Total noninterest income in-scope of Topic 606									$ 2,794	$ 2,986	$ 3,546

PARENT COMPANY ONLY FINANCIAL_3

PARENT COMPANY ONLY FINANCIAL INFORMATION (Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets:
Cash and interest-bearing deposits	$ 323,013	$ 363,087
Other assets	574,772	496,008
TOTAL ASSETS	19,411,707	20,244,228
Liabilities and Stockholders’ equity:
Accrued expenses and other liabilities	282,225	248,294
TOTAL LIABILITIES	17,478,590	18,509,173
Stockholders’ equity:
Common stock	42,688	42,467
Capital surplus	1,090,740	1,080,964
Retained earnings	1,141,501	1,120,925
Accumulated other comprehensive loss	(452,517)	(620,006)
TOTAL STOCKHOLDERS' EQUITY	1,933,117	1,735,055	$ 2,182,178	$ 2,079,231
TOTAL LIABILITIES AND EQUITY	19,411,707	20,244,228
Parent
Assets:
Cash and interest-bearing deposits	288,203	307,026
Investment in subsidiaries	1,971,014	1,747,188
Other assets	72,501	94,953
TOTAL ASSETS	2,331,718	2,149,167
Liabilities and Stockholders’ equity:
Borrowings	372,316	370,930
Accrued expenses and other liabilities	26,285	43,182
TOTAL LIABILITIES	398,601	414,112
Stockholders’ equity:
Preferred stock	110,705	110,705
Common stock	42,688	42,467
Capital surplus	1,090,740	1,080,964
Retained earnings	1,141,501	1,120,925
Accumulated other comprehensive loss	(452,517)	(620,006)
TOTAL STOCKHOLDERS' EQUITY	1,933,117	1,735,055
TOTAL LIABILITIES AND EQUITY	$ 2,331,718	$ 2,149,167

PARENT COMPANY ONLY FINANCIAL_4

PARENT COMPANY ONLY FINANCIAL INFORMATION (Income Statements) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating expenses:
Interest									$ 352,559	$ 76,420	$ 28,200
Salaries and employee benefits									251,276	254,478	240,114
Professional fees									58,667	58,606	58,843
INCOME BEFORE INCOME TAXES									96,777	267,753	275,258
Income tax benefit	$ 27,324	$ (13,479)	$ (15,384)	$ (15,318)	$ (13,936)	$ (14,118)	$ (15,402)	$ (12,117)	(16,857)	(55,573)	(55,335)
NET INCOME	(70,363)	48,091	49,416	52,776	60,654	56,564	51,873	43,089	79,920	212,180	219,923
Preferred dividends	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(8,050)	(8,050)	(8,050)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ (72,375)	$ 46,078	$ 47,404	$ 50,763	$ 58,642	$ 54,551	$ 49,861	$ 41,076	71,870	204,130	211,873
Parent
Operating revenues:
Dividends from subsidiaries									50,000	142,500	163,500
Other									1,486	1,200	1,885
Total operating revenues									51,486	143,700	165,385
Operating expenses:
Interest									22,637	16,886	12,851
Salaries and employee benefits									4,610	7,225	7,509
Professional fees									8,807	11,594	5,161
Other operating expenses									9,287	10,474	10,984
Total operating expenses									45,341	46,179	36,505
Equity in undistributed earnings									57,799	98,983	75,368
INCOME BEFORE INCOME TAXES									63,944	196,504	204,248
Income tax benefit									15,976	15,676	15,675
NET INCOME									79,920	212,180	219,923
Preferred dividends									(8,050)	(8,050)	(8,050)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS									$ 71,870	$ 204,130	$ 211,873

PARENT COMPANY ONLY FINANCIAL_5

PARENT COMPANY ONLY FINANCIAL INFORMATION (Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ (70,363)	$ 48,091	$ 49,416	$ 52,776	$ 60,654	$ 56,564	$ 51,873	$ 43,089	$ 79,920	$ 212,180	$ 219,923
Adjustments to reconcile net income to net cash provided by operating activities:
Other, net									(62,303)	71,167	(2,712)
NET CASH PROVIDED BY OPERATING ACTIVITIES									280,312	388,008	326,037
Cash flows from investing activities:
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES									802,195	(1,813,043)	(1,525,100)
Cash flows from financing activities:
Proceeds from other borrowings									0	0	147,614
Repayments of other borrowings									(740)	(228)	(233,794)
Cash dividends paid									(59,151)	(54,249)	(48,559)
Proceeds from issuance of common stock									2,467	2,875	2,925
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES									(1,122,581)	1,352,523	1,296,759
Net increase (decrease) in cash and cash equivalents									(40,074)	(72,512)	97,696
Cash and cash equivalents at beginning of year				363,087				435,599	363,087	435,599	337,903
CASH AND CASH EQUIVALENTS AT END OF PERIOD	323,013				363,087				323,013	363,087	435,599
Supplemental disclosure:
Dividends declared, not paid	2,205				2,013				2,205	2,013	2,013
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									79,920	212,180	219,923
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed earnings of subsidiaries									(57,799)	(98,983)	(75,368)
Increase (decrease) in accrued expenses and other liabilities									(17,090)	(8,946)	8,723
Increase (decrease) in other assets									23,335	(13,933)	(13,069)
Excess tax (expense) benefit from stock-based compensation									(123)	131	312
Other, net									11,537	9,958	12,632
NET CASH PROVIDED BY OPERATING ACTIVITIES									39,780	100,407	153,153
Cash flows from investing activities:
Capital contributions to subsidiaries									0	0	(34,000)
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES									0	0	(34,000)
Cash flows from financing activities:
Proceeds from other borrowings									0	0	147,614
Repayments of other borrowings									0	0	(44,417)
Cash dividends paid									(59,151)	(54,249)	(48,559)
Proceeds from issuance of common stock									548	1,038	1,311
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES									(58,603)	(53,211)	55,949
Net increase (decrease) in cash and cash equivalents									(18,823)	47,196	175,102
Cash and cash equivalents at beginning of year				$ 307,026				$ 259,830	307,026	259,830	84,728
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 288,203				$ 307,026				288,203	307,026	259,830
Supplemental disclosure:
Stock consideration granted for acquisitions									$ 883	$ 0	$ 0

LEASES (Schedule of ROU Assets

LEASES (Schedule of ROU Assets and Lease Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease right-of-use assets	$ 25,859	$ 29,429
Operating lease liabilities	$ 29,333	$ 31,681
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, 2023	Dec. 31, 2022	Dec. 31, 2021
Lease Cost
Operating lease cost	$ 7,768	$ 7,256	$ 8,013
Variable lease cost	11	16	47
Total lease cost	7,779	7,272	8,060
Supplemental Information
Noncash reduction of ROU assets	1,164	32	1,244
Noncash reduction lease liabilities	$ 0	$ 10	$ 0
Supplemental balance sheet information
Weighted-average remaining operating lease term (in years)	5 years 6 months 10 days
Weighted-average discount rate for operating leases	3.08%

LEASES (Narrative) (Details)

LEASES (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) loan	Dec. 31, 2022 USD ($) loan	Dec. 31, 2021 USD ($)
Leases [Abstract]
Number of impaired leases | loan	1	2
Impairment loss | $	$ 63	$ 360	$ 0

LEASES (Schedule of Minimum Pay

LEASES (Schedule of Minimum Payments for Operating Leases) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2024	$ 6,386
2025	6,221
2026	5,535
2027	4,581
2028	3,997
Thereafter	5,219
Total lease payments	31,939
Less interest	(2,606)
Operating lease liabilities	$ 29,333	$ 31,681

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, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Net interest income	$ 156,137	$ 145,756	$ 147,132	$ 152,212	$ 165,220	$ 155,876	$ 142,461	$ 134,679	$ 601,237	$ 598,236	$ 560,560
Provision (benefit) for credit losses	11,738	1,516	5,379	3,074	3,387	5,492	3,246	3,245	21,707	15,370	(17,575)
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	144,399	144,240	141,753	149,138	161,833	150,384	139,215	131,434	579,530	582,866	578,135
Noninterest income	(111,801)	28,383	32,493	29,999	29,975	29,181	34,539	34,569	(20,926)	128,264	128,935
Noninterest expense	130,285	111,053	109,446	111,043	117,218	108,883	106,479	110,797	461,827	443,377	431,812
Income taxes	(27,324)	13,479	15,384	15,318	13,936	14,118	15,402	12,117	16,857	55,573	55,335
NET INCOME	(70,363)	48,091	49,416	52,776	60,654	56,564	51,873	43,089	79,920	212,180	219,923
Preferred dividends	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(2,012)	(2,013)	(8,050)	(8,050)	(8,050)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ (72,375)	$ 46,078	$ 47,404	$ 50,763	$ 58,642	$ 54,551	$ 49,861	$ 41,076	$ 71,870	$ 204,130	$ 211,873
Per share:
Earnings (loss) per share — basic (in dollars per share)	$ (1.69)	$ 1.08	$ 1.11	$ 1.19	$ 1.38	$ 1.28	$ 1.17	$ 0.97	$ 1.68	$ 4.80	$ 5.01
Earnings (loss) per share — diluted (in dollars per share)	(1.69)	1.08	1.11	1.19	1.37	1.28	1.17	0.97	1.68	4.79	5
Cash dividends declared on common stock (in dollars per share)	0.30	0.30	0.30	0.30	0.28	0.27	0.27	0.27	$ 1.20	$ 1.09	$ 0.96
Book value per common share (in dollars per share)	$ 42.69	$ 40.20	$ 41	$ 40.38	$ 38.25	$ 36.41	$ 39.19	$ 42.98
Weighted average common shares outstanding (in shares)	42,770,347	42,760,406	42,695,522	42,614,806	42,578,977	42,574,557	42,474,835	42,359,582	42,701,000	42,496,000	42,260,000
Weighted average diluted common shares outstanding (in shares)	42,838,405	42,812,563	42,757,603	42,742,878	42,699,752	42,643,940	42,565,391	42,540,953	42,792,000	42,631,000	42,411,000