Heartland Financial USA (HTLF) 10-Q 8 Nov 24 2024 Q3 Quarterly report Financial data

COVER

COVER - shares	9 Months Ended
	Sep. 30, 2024	Nov. 04, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-15393
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		42,885,498
Entity Central Index Key	0000920112
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Stock, par value $1.00 per share
Document Information [Line Items]
Title of 12(b) Security	Common Stock, par value $1.00 per share
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

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and due from banks	$ 228,719	$ 275,554
Interest-bearing deposits with other banks and other short-term investments	359,675	47,459
Cash and cash equivalents	588,394	323,013
Time deposits in other financial institutions	1,050	1,240
Securities:
Carried at fair value (cost of $4,395,743 at September 30, 2024, and $5,100,344 at December 31, 2023)	4,057,335	4,646,891
Held to maturity, net of allowance for credit losses of $0 at both September 30, 2024, and December 31, 2023 (fair value of $844,296 at September 30, 2024, and $816,399 at December 31, 2023)	839,623	838,241
Other investments, at cost	69,511	91,277
Loans held for sale	0	5,071
Loans receivable:
Held to maturity	11,440,917	12,068,645
Allowance for credit losses	(106,797)	(122,566)
Loans receivable, net	11,334,120	11,946,079
Premises, furniture and equipment, net	145,276	177,001
Premises, furniture and equipment held for sale	9,864	4,069
Other real estate, net	6,805	12,548
Goodwill	576,005	576,005
Core deposit intangibles, net	14,157	18,415
Cash surrender value on life insurance	199,998	197,085
Other assets	430,155	574,772
TOTAL ASSETS	18,272,293	19,411,707
Deposits:
Demand	4,009,218	4,500,304
Savings	8,926,192	8,805,597
Time	2,017,806	2,895,813
Total deposits	14,953,216	16,201,714
Borrowings	546,219	622,255
Term debt	373,324	372,396
Accrued expenses and other liabilities	259,161	282,225
TOTAL LIABILITIES	16,131,920	17,478,590
STOCKHOLDERS' EQUITY:
Common stock (par value $1 per share; 60,000,000 shares authorized at both September 30, 2024, and December 31, 2023; issued 42,883,865 shares at September 30, 2024, and 42,688,008 shares at December 31, 2023)	42,884	42,688
Capital surplus	1,098,837	1,090,740
Retained earnings	1,252,247	1,141,501
Accumulated other comprehensive loss	(364,300)	(452,517)
TOTAL STOCKHOLDERS' EQUITY	2,140,373	1,933,117
TOTAL LIABILITIES AND EQUITY	18,272,293	19,411,707
Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series E Fixed-Rate Reset Cumulative Perpetual Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	$ 110,705	$ 110,705

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Marketable securities, amortized cost	$ 4,395,743	$ 5,100,344
Held to maturity	$ 839,623	$ 838,241
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)	42,883,865	42,688,008
Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	188,500	188,500
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series E Fixed-Rate Reset Non-Cumulative Perpetual 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
Significant Other Observable Inputs (Level 2)
Held to maturity	$ 844,296	$ 816,399
Obligations of states and political subdivisions
Held to maturity, allowance for credit losses	0	0
Held to maturity	$ 839,623	$ 838,241

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
INTEREST INCOME:
Interest and fees on loans	$ 192,506	$ 182,394	$ 587,328	$ 505,136
Interest on securities:
Taxable	51,116	54,800	145,511	168,948
Nontaxable	5,979	6,584	18,062	18,990
Interest on federal funds sold	0	3	0	3
Interest on interest-bearing deposits in other financial institutions	4,193	1,651	10,244	4,833
TOTAL INTEREST INCOME	253,794	245,432	761,145	697,910
INTEREST EXPENSE:
Interest on deposits	82,976	92,744	247,609	231,617
Interest on borrowings	7,378	1,167	25,727	4,437
Interest on term debt (includes $(247) and $(63) of interest income related to derivatives reclassified from accumulated other comprehensive income for the three months ended September 30, 2024 and 2023, respectively, and $(457) and $638 of interest (income) expense related to derivatives reclassified from accumulated other comprehensive income for the nine months ended September 30, 2024 and 2023, respectively)	5,543	5,765	16,956	16,756
TOTAL INTEREST EXPENSE	95,897	99,676	290,292	252,810
NET INTEREST INCOME	157,897	145,756	470,853	445,100
Provision for credit losses	6,276	1,516	16,270	9,969
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	151,621	144,240	454,583	435,131
NONINTEREST INCOME:
Loan servicing income	111	278	349	1,403
Securities losses, net (includes $(9,299) and $59 of net security (losses) gains reclassified from accumulated other comprehensive income for the three months ended September 30, 2024 and 2023, respectively, and $(19,855) and $(1,370) of net security losses reclassified from accumulated other comprehensive income for the nine months ended September 30, 2024 and 2023, respectively)	(9,520)	(114)	(19,573)	(1,532)
Unrealized gain on equity securities, net	377	13	605	165
Net gains on sale of loans held for sale	0	905	104	3,786
Income on bank owned life insurance	1,107	858	3,610	3,042
Other noninterest income	1,576	619	5,289	2,489
TOTAL NONINTEREST INCOME	18,992	28,383	64,862	90,875
NONINTEREST EXPENSES:
Salaries and employee benefits	62,742	62,262	191,817	186,510
Occupancy	6,318	6,438	19,843	20,338
Furniture and equipment	2,062	2,720	6,554	8,698
Professional fees	17,448	13,616	48,351	41,607
FDIC insurance assessments	3,035	3,313	11,344	9,627
Advertising	1,937	1,633	4,663	6,670
Core deposit intangibles amortization	1,345	1,625	4,258	5,128
Other real estate and loan collection expenses	395	481	1,422	984
Loss (gain) on sales/valuations of assets, net	(26,419)	108	(26,012)	(2,149)
Acquisition, integration and restructuring costs	2,026	2,429	9,374	5,994
Partnership investment in tax credit projects	222	1,136	938	1,828
Other noninterest expenses	14,816	15,292	43,214	46,307
TOTAL NONINTEREST EXPENSES	85,927	111,053	315,766	331,542
INCOME BEFORE INCOME TAXES	84,686	61,570	203,679	194,464
Income taxes (includes $(5,729) and $9,877 of income tax (expense) benefit reclassified from accumulated other comprehensive income for the three months ended September 30, 2024 and 2023, respectively, and $5,352 and $19,253 of income tax benefit reclassified from accumulated other comprehensive income for the nine months ended September 30, 2024 and 2023, respectively)	20,533	13,479	48,077	44,181
NET INCOME	64,153	48,091	155,602	150,283
Preferred dividends	(2,013)	(2,013)	(6,038)	(6,038)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ 62,140	$ 46,078	$ 149,564	$ 144,245
EARNINGS PER COMMON SHARE - BASIC (in dollars per share)	$ 1.45	$ 1.08	$ 3.49	$ 3.38
EARNINGS PER COMMON SHARE - DILUTED (in dollars per share)	1.44	1.08	3.47	3.37
CASH DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.30	$ 0.30	$ 0.90	$ 0.90
Reclassification out of accumulated other comprehensive income (loss) | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent
INTEREST EXPENSE:
Interest on term debt (includes $(247) and $(63) of interest income related to derivatives reclassified from accumulated other comprehensive income for the three months ended September 30, 2024 and 2023, respectively, and $(457) and $638 of interest (income) expense related to derivatives reclassified from accumulated other comprehensive income for the nine months ended September 30, 2024 and 2023, respectively)	$ (247)	$ (63)	$ (457)	$ 638
Reclassification out of accumulated other comprehensive income (loss) | Accumulated Net Unrealized Investment Gain (Loss)
NONINTEREST INCOME:
Securities losses, net (includes $(9,299) and $59 of net security (losses) gains reclassified from accumulated other comprehensive income for the three months ended September 30, 2024 and 2023, respectively, and $(19,855) and $(1,370) of net security losses reclassified from accumulated other comprehensive income for the nine months ended September 30, 2024 and 2023, respectively)	(9,299)	59	(19,855)	(1,370)
Reclassification out of accumulated other comprehensive income (loss) | Accumulated Other Comprehensive Loss
NONINTEREST EXPENSES:
Income taxes (includes $(5,729) and $9,877 of income tax (expense) benefit reclassified from accumulated other comprehensive income for the three months ended September 30, 2024 and 2023, respectively, and $5,352 and $19,253 of income tax benefit reclassified from accumulated other comprehensive income for the nine months ended September 30, 2024 and 2023, respectively)	5,729	(9,877)	(5,352)	(19,253)
Service charges and fees
NONINTEREST INCOME:
Revenue from contract with customers	17,100	18,553	51,127	55,316
Trust fees
NONINTEREST INCOME:
Revenue from contract with customers	5,272	4,734	15,847	15,810
Brokerage and insurance commissions
NONINTEREST INCOME:
Revenue from contract with customers	853	692	2,501	2,065
Capital markets fees
NONINTEREST INCOME:
Revenue from contract with customers	$ 2,116	$ 1,845	$ 5,003	$ 8,331

CONSOLIDATED STATEMENTS OF IN_2

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest expense (income) on term debt	$ 5,543	$ 5,765	$ 16,956	$ 16,756
Net security gains (loss)	(9,520)	(114)	(19,573)	(1,532)
Income tax expense (benefit)	(20,533)	(13,479)	(48,077)	(44,181)
Reclassification out of accumulated other comprehensive income (loss) | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent
Interest expense (income) on term debt	(247)	(63)	(457)	638
Reclassification out of accumulated other comprehensive income (loss) | Accumulated Net Unrealized Investment Gain (Loss)
Net security gains (loss)	(9,299)	59	(19,855)	(1,370)
Reclassification out of accumulated other comprehensive income (loss) | Accumulated Other Comprehensive Loss
Income tax expense (benefit)	$ (5,729)	$ 9,877	$ 5,352	$ 19,253

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 64,153	$ 48,091	$ 155,602	$ 150,283
Changes in available for sale ("AFS") securities:
Net change in unrealized loss on securities	104,064	(128,987)	95,190	(106,378)
Reclassification adjustment for net losses (gains) on hedged AFS securities	(34,374)	36,362	(5,825)	65,872
Reclassification adjustment for net losses (gains) realized in net income	9,299	(59)	19,855	1,370
Income tax benefit (expense)	(19,715)	22,943	(26,968)	8,388
Other comprehensive income (loss) on AFS securities	59,274	(69,741)	82,252	(30,748)
Changes in securities held to maturity:
Net amortization of unrealized losses on securities transferred from AFS	2,707	2,893	8,100	8,401
Income tax expense	(676)	(709)	(1,799)	(2,462)
Other comprehensive income on held to maturity securities	2,031	2,184	6,301	5,939
Change in cash flow hedges:
Net change in unrealized gain on derivatives	0	0	0	1,952
Reclassification adjustment for net losses (gains) on derivatives realized in net income	(247)	(63)	(457)	638
Income tax benefit (expense)	60	22	121	(613)
Other comprehensive income (loss) on cash flow hedges	(187)	(41)	(336)	1,977
Other comprehensive income (loss)	61,118	(67,598)	88,217	(22,832)
TOTAL COMPREHENSIVE INCOME (LOSS)	$ 125,271	$ (19,507)	$ 243,819	$ 127,451

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 155,602	$ 150,283
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	13,423	15,467
Provision for credit losses	16,270	9,969
Net amortization of premium on securities	12,670	23,332
Securities losses, net	19,573	1,532
Unrealized gain on equity securities, net	(605)	(165)
Stock based compensation	8,247	7,742
Loans originated for sale	0	(122,764)
Proceeds on sales of loans held for sale	5,175	138,603
Net gains on sale of loans held for sale	(104)	(3,762)
Decrease (increase) in accrued interest receivable	6,967	(9,203)
Decrease in prepaid expenses	4,580	964
(Decrease) increase in accrued interest payable	(8,562)	46,697
Capitalization of servicing rights	0	(24)
(Gain) loss on sales/valuations of assets, net	(26,012)	(2,149)
Net excess tax expense from stock based compensation	(189)	(115)
Income from fair value hedge activity	772	0
Other, net	105,946	140,670
NET CASH PROVIDED BY OPERATING ACTIVITIES	313,753	397,077
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of time deposits in other financial institutions	190	0
Proceeds from the sale of securities available for sale	128,872	331,196
Proceeds from the maturity of and principal paydowns on securities available for sale	748,070	480,362
Proceeds from the maturity of and principal paydowns on securities held to maturity	7,322	2,325
Proceeds from the maturity of time deposits in other financial institutions	0	250
Proceeds from the sale, maturity of, redemption of and principal paydowns on other investments	50,144	13,255
Purchase of securities available for sale	(204,864)	(276,635)
Purchase of other investments	(28,096)	(28,851)
Net decrease (increase) in loans	247,337	(505,924)
Purchase of bank owned life insurance policies	(223)	(226)
Proceeds from sale of mortgage servicing rights	0	6,714
Capital expenditures and investments	(1,199)	(5,701)
Proceeds from the sale of premises, furniture and equipment	1,955	4,446
Net cash expended in divestitures	(176,764)	0
Proceeds on sale of OREO and other repossessed assets	10,224	5,672
NET CASH PROVIDED BY INVESTING ACTIVITIES	782,968	26,883
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in demand deposits	(359,349)	(908,527)
Net increase (decrease) in savings deposits	404,939	(1,239,480)
Net (decrease) increase in time deposit accounts	(762,215)	1,735,991
Net decrease in borrowings	(50,545)	(285,255)
Proceeds from Bank Term Funding Program advances	500,000	0
Proceeds from short-term FHLB advances	643,309	617,391
Repayments of short-term FHLB advances	(1,164,495)	(315,619)
Repayments of term debt	0	(740)
Proceeds from issuance of common stock	1,643	1,527
Dividends paid	(44,627)	(44,340)
NET CASH USED BY FINANCING ACTIVITIES	(831,340)	(439,052)
Net increase (decrease) in cash and cash equivalents	265,381	(15,092)
Cash and cash equivalents at beginning of year	323,013	363,087
CASH AND CASH EQUIVALENTS AT END OF PERIOD	588,394	347,995
Supplemental disclosures:
Cash paid for income/franchise taxes	25,190	47,240
Cash paid for interest	299,899	206,113
Loans transferred to OREO	5,215	12,776
Transfer of premises from premises, furniture and equipment, net, to premises, furniture and equipment held for sale	8,478	4,091
Transfer of premises from premises, furniture and equipment held for sale to premises, furniture and equipment, net	350	5,825
Dividends declared, not paid	$ 2,434	$ 2,141

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Loss
Balance at beginning 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)	127,451				150,283	(22,832)
Cash dividends declared:
Preferred	(6,038)				(6,038)
Common	(38,430)				(38,430)
Issuance of shares of common stock	(250)		189	(439)
Stock based compensation	7,742			7,742
Balance at end of period at Sep. 30, 2023	1,825,530	110,705	42,656	1,088,267	1,226,740	(642,838)
Balance at beginning of period at Jun. 30, 2023	1,858,990	110,705	42,645	1,087,358	1,193,522	(575,240)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(19,507)				48,091	(67,598)
Cash dividends declared:
Preferred	(2,013)				(2,013)
Common	(12,860)				(12,860)
Issuance of shares of common stock	71		11	60
Stock based compensation	849			849
Balance at end of period at Sep. 30, 2023	1,825,530	110,705	42,656	1,088,267	1,226,740	(642,838)
Balance at beginning of period at Dec. 31, 2023	1,933,117	110,705	42,688	1,090,740	1,141,501	(452,517)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	243,819				155,602	88,217
Cash dividends declared:
Preferred	(6,038)				(6,038)
Common	(38,818)				(38,818)
Issuance of shares of common stock	46		196	(150)
Stock based compensation	8,247			8,247
Balance at end of period at Sep. 30, 2024	2,140,373	110,705	42,884	1,098,837	1,252,247	(364,300)
Balance at beginning of period at Jun. 30, 2024	2,027,850	110,705	42,852	1,096,619	1,203,092	(425,418)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	125,271				64,153	61,118
Cash dividends declared:
Preferred	(2,013)				(2,013)
Common	(12,985)				(12,985)
Issuance of shares of common stock	112		32	80
Stock based compensation	2,138			2,138
Balance at end of period at Sep. 30, 2024	$ 2,140,373	$ 110,705	$ 42,884	$ 1,098,837	$ 1,252,247	$ (364,300)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Stockholders' Equity [Abstract]
Preferred, per share (in dollars per share)	$ 175	$ 175	$ 525	$ 525
Common, per share (in dollars per share)	$ 0.30	$ 0.30	$ 0.90	$ 0.90
Issuance of shares of common stock (in shares)	31,685	11,759	195,857	188,909

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The interim unaudited consolidated financial statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended December 31, 2023, included in the Annual Report on Form 10-K of Heartland Financial USA, Inc. ("HTLF") filed with the Securities and Exchange Commission ("SEC") on February 23, 2024 . Foot note disclosures to the interim unaudited consolidated financial statements which would substantially duplicate the disclosure contained in the footnotes to the audited consolidated financial statements have been omitted. The financial information included herein has been prepared in accordance with U.S. generally accepted accounting principles for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments), that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the interim period ended September 30, 2024, are not necessarily indicative of the results expected for the year ending December 31, 2024. On April 28, 2024 (the “Signing Date”), HTLF entered into an Agreement and Plan of Merger (the “Merger Agreement”) with UMB Financial Corporation, a Missouri corporation (“UMB”) and Blue Sky Merger Sub Inc., a Delaware corporation and wholly owned subsidiary of UMB (“Blue Sky Merger Sub”). The Merger Agreement provides that, upon the terms and subject to the conditions set forth therein, (i) Blue Sky Merger Sub will merge with and into HTLF (the “Merger”), with HTLF surviving the Merger as a wholly owned subsidiary of UMB (the “Surviving Entity”) and (ii) immediately following the effective time of the Merger (the “Effective Time”) and as part of a single, integrated transaction, the Surviving Entity will merge with and into UMB (the “Second Merger”, and together with the Merger, the “Mergers”), with UMB surviving the Second Merger (the “Surviving Corporation”). On the day immediately following the closing date of the Mergers, UMB will cause HTLF’s wholly owned banking subsidiary, HTLF Bank, to merge with and into UMB’s wholly owned banking subsidiary, UMB Bank, National Association (the “Bank Merger”), with UMB Bank, National Association continuing as the surviving bank in the Bank Merger. The Merger Agreement was unanimously approved by the Board of Directors of each of HTLF and UMB. Upon the terms and subject to the conditions set forth in the Merger Agreement, at the Effective Time, each share of common stock, par value $1.00 per share, of HTLF (“HTLF Common Stock”) issued and outstanding immediately prior to the Effective Time, other than certain shares held by UMB or HTLF, will be converted into the right to receive 0.55 shares (the “Exchange Ratio,” and such shares, the “Merger Consideration”) of common stock, $1.00 par value, of UMB (“UMB Common Stock”) and cash in lieu of fractional shares. At the Effective Time, each share of 7.00% Fixed-Rate Non-Cumulative Perpetual Preferred Stock, Series E, par value $1.00 per share of HTLF (the “HTLF Preferred Stock”), issued and outstanding immediately before the Effective Time will be converted into the right to receive one share of a newly created series of preferred stock of UMB (“UMB Preferred Stock”) with such rights, preferences, privileges and powers (including voting powers) as set forth in the Certificate of Designations attached as an exhibit to the Merger Agreement. Earnings Per Share Basic earnings per share is determined using net income available to common stockholders and weighted average common shares outstanding. Diluted earnings per share is computed by dividing net income available to common stockholders by the weighted average common shares and assumed incremental common shares issued. Amounts used in the determination of basic and diluted earnings per share for the three- and nine- months ended September 30, 2024 and 2023, are shown in the table below, dollars and number of shares in thousands, except per share data: Three Months Ended 2024 2023 Net income attributable to HTLF $ 64,153 $ 48,091 Preferred dividends (2,013) (2,013) Net income available to common stockholders $ 62,140 $ 46,078 Weighted average common shares outstanding for basic earnings per share 43,000 42,761 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 195 52 Weighted average common shares for diluted earnings per share 43,195 42,813 Earnings per common share — basic $ 1.45 $ 1.08 Earnings per common share — diluted $ 1.44 $ 1.08 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation — 204 Number of antidilutive stock options excluded from diluted earnings per share computation 31 58 Nine Months Ended 2024 2023 Net income $ 155,602 $ 150,283 Preferred dividends (6,038) (6,038) Net income available to stockholders $ 149,564 $ 144,245 Weighted average common shares outstanding for basic earnings per share 42,908 42,681 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 172 89 Weighted average common shares for diluted earnings per share 43,080 42,770 Earnings per common share — basic $ 3.49 $ 3.38 Earnings per common share — diluted $ 3.47 $ 3.37 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation — 107 Number of antidilutive stock options excluded from diluted earnings per share computation 53 62 Subsequent Events - HTLF has evaluated subsequent events that may require recognition or disclosure through the filing date of this Quarterly Report on Form 10-Q with the SEC. In early October, HTLF terminated the interest rate swaps designated as fair value hedges with initial notional amounts totaling $838.1 million which were primarily designed to provide protection against unrealized securities losses. Additionally in early October, HTLF terminated the interest rate swaps designated as fair value hedges with total original notional amounts of $2.50 billion which were used to convert certain long-term fixed rate loans to floating rates to hedge interest rate risk exposure. The $1.8 million net fair value basis will be amortized over the remaining life of the underlying assets. In early November, HTLF paid off the $500.0 million advance from the Bank Term Funding Program ("BTFP"). The BTFP advance was obtained during the first quarter of 2024 and was due in 2025, prepayable at any time without penalty. HTLF Bank pledged $501.8 million of securities to support the borrowings as of September 30, 2024. Effect of New Financial Accounting Standards 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 Issues 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. This ASU was effective on January 1, 2024. HTLF has elected to use the proportional amortization method for investments in low-income housing projects. The amendments in this ASU do not 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." The amendments in this Update modify the disclosure or presentation requirements of a variety of Topics in the Codification. Certain of the amendments represent clarifications to, or technical corrections of, the current requirements. Each amendment in the ASU will only become effective if the SEC removes the related disclosure or presentation requirement from its existing regulations by June 30, 2027. The amendments in this ASU are not expected to have a material impact on the results of operations or financial position. ASU 2023-07 In November 2023, the FASB issued ASU 2023-07, " Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures" to improve disclosure requirements, primarily through enhanced disclosures about significant segment expenses. This update does not change how a public entity identifies its operating segments; however, it does require that an entity that has single reportable segment provide all the disclosures required by the amendments in this update. The amendments in this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. A public entity should apply the amendments in this update retrospectively to all prior periods presented in the consolidated financial statements. Early adoption is permitted. We currently have one reportable operating segment. This ASU will not impact our consolidated financial statements and will have minimal impact to our disclosures, requiring identification of the chief operating decision maker and the information used to make operating decisions and to allocate resources. ASU 2023-09 In December 2023, the FASB issued ASU 2023-09, “ Income Taxes (Topic 740): Improvements to Income Tax Disclosures” that require public business entities to annually disclose (1) specific categories in their rate reconciliation; (2) additional information for reconciling items that meet a quantitative threshold; (3) the amount of income taxes paid (net of refunds received) disaggregated by federal, state, and foreign taxes; (4) the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which the income taxes paid that meet a quantitative threshold; (5) income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign; and (6) income tax expense (or benefit) from continuing operations disaggregated by federal, state, and foreign. The ASU eliminates the requirement to disclose the nature and estimate of the range of the reasonably possible change in the unrecognized tax benefits balance in the next 12 months and to disclose the cumulative amount of each type of temporary difference when a deferred tax liability is not recognized because of the exceptions to comprehensive recognition of deferred taxes related to subsidiaries and corporate joint ventures. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments should be applied on a prospective basis, but retrospective application is permitted. HTLF is currently evaluating the impact of the standard and does not anticipate it will have a significant impact on the results of operations, financial position, or liquidity. Qualified Affordable Housing Investments HTLF uses the proportional amortization method for investments in low-income housing projects. HTLF’s net investments in low-income housing projects were $5.2 million and $5.9 million as of September 30, 2024, and December 31, 2023, respectively, and are included in other assets in the consolidated balance sheets. With respect to HTLF’s investment in low-income housing projects for the quarter ended September 30, 2024, we recognized income tax credits and other income tax benefits of $257,000 and $33,000, respectively. The total income tax benefits of $290,000 are partially offset in the “income taxes” item in the consolidated statements of income by $235,000 of investment amortization recognized, for a net income tax benefit of $55,000. The cash flows related to the total income tax benefits are presented in the following line items in the consolidated statement of cash flows: • $55,000 Net Income Tax Benefit, in the "Net income" line item in operating activities; • $235,000 Investment Amortization, in the "Other, net" line item, which is an adjustment to reconcile net income to cash from operating activities; • $257,000 Tax Credits, in the "Other, net" line item, which is also an adjustment to reconcile net income to cash from operating activities; and • $33,000 Other Tax Benefits Recognized, in the "Other, net" line item, which is also an adjustment to reconcile net income to cash from operating activities. There was no non-income-tax-related activity or impairment losses related to the low-income housing investments this reporting period. With respect to HTLF’s investment in low-income housing projects for the nine months ended September 30, 2024, we recognized income tax credits and other income tax benefits of $770,000 and $98,000, respectively. The total income tax benefits of $868,000 are partially offset in the “income taxes” item in the consolidated statements of income by $704,000 of investment amortization recognized, for a net income tax benefit of $164,000. The cash flows related to the total income tax benefits are presented in the following line items in the consolidated statement of cash flows: • $164,000 Net Income Tax Benefit, in the "Net income" line item in operating activities; • $704,000 Investment Amortization, in the "Other, net" line item, which is an adjustment to reconcile net income to cash from operating activities; • $770,000 Tax Credits, in the "Other, net" line item, which is also an adjustment to reconcile net income to cash from operating activities; and • $98,000 Other Tax Benefits Recognized, in the "Other, net" line item, which is also an adjustment to reconcile net income to cash from operating activities. There was no non-income-tax-related activity or impairment losses related to the low-income housing investments this reporting period.

SECURITIES

SECURITIES	9 Months Ended
	Sep. 30, 2024
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 that are carried at fair value as of September 30, 2024, and December 31, 2023, are summarized in the table below, in thousands: Amortized Gross Gross Estimated September 30, 2024 U.S. treasuries $ 7,999 $ 12 $ (48) $ 7,963 U.S. agencies 11,540 — (100) 11,440 Obligations of states and political subdivisions 831,693 41 (91,110) 740,624 Mortgage-backed securities - agency 1,529,857 54 (184,934) 1,344,977 Mortgage-backed securities - non-agency 1,274,395 4,627 (42,326) 1,236,696 Commercial mortgage-backed securities - agency 71,504 — (8,971) 62,533 Commercial mortgage-backed securities - non-agency 394,298 28 (6,385) 387,941 Asset-backed securities 129,896 — (7,166) 122,730 Corporate bonds 122,444 — (2,130) 120,314 Total debt securities 4,373,626 4,762 (343,170) 4,035,218 Equity securities with a readily determinable fair value 22,117 — — 22,117 Total $ 4,395,743 $ 4,762 $ (343,170) $ 4,057,335 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 The amortized cost, gross unrealized gains and losses and estimated fair values of held to maturity securities as of September 30, 2024, and December 31, 2023, are summarized in the table below, in thousands: Amortized Gross Gross Estimated September 30, 2024 Obligations of states and political subdivisions $ 839,623 $ 9,913 (5,240) $ 844,296 Total $ 839,623 $ 9,913 $ (5,240) $ 844,296 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 As of September 30, 2024, and December 31, 2023, HTLF had $24.1 million and $28.0 million, respectively, 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 September 30, 2024, 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. September 30, 2024 Amortized Cost Estimated Fair Value Due in 1 year or less $ 6,008 $ 5,941 Due in 1 to 5 years 57,089 55,615 Due in 5 to 10 years 28,718 26,262 Due after 10 years 881,861 792,523 Total debt securities 973,676 880,341 Mortgage and asset-backed securities 3,399,950 3,154,877 Equity securities with a readily determinable fair value 22,117 22,117 Total investment securities $ 4,395,743 $ 4,057,335 The amortized cost and estimated fair value of debt securities held to maturity at September 30, 2024, 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. September 30, 2024 Amortized Cost Estimated Fair Value Due in 1 year or less $ 5,723 $ 5,770 Due in 1 to 5 years 96,350 97,899 Due in 5 to 10 years 223,032 227,641 Due after 10 years 514,518 512,986 Total debt securities $ 839,623 $ 844,296 As of September 30, 2024, and December 31, 2023, securities with a carrying value of $3.47 billion and $2.63 billion, respectively, were pledged to secure public and trust deposits, short-term borrowings and for other purposes as required or permitted by law. Gross gains and losses realized related to the sales of securities carried at fair value for the three and nine months ended September 30, 2024 and 2023, are summarized as follows, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Proceeds from sales $ 31,036 $ 44,457 $ 128,872 $ 331,196 Gross security gains — 803 — 1,286 Gross security losses 9,299 744 19,855 2,656 The following table summarizes, 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 the securities portfolio as of September 30, 2024, and December 31, 2023. 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 months or more. The reference point for determining how long an investment was in an unrealized loss position w as September 30, 2023, and December 31, 2022 , respectively. Debt securities available for sale Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count September 30, 2024 U.S. treasuries $ — $ — — $ 4,955 $ (48) 1 $ 4,955 $ (48) 1 U.S. agencies — — — 11,440 (100) 4 11,440 (100) 4 Obligations of states and political subdivisions 1,690 (10) 3 732,155 (91,100) 146 733,845 (91,110) 149 Mortgage-backed securities - agency — — — 1,338,682 (184,934) 158 1,338,682 (184,934) 158 Mortgage-backed securities - non-agency 738 (7,756) 1 666,901 (34,570) 29 667,639 (42,326) 30 Commercial mortgage-backed securities - agency — — — 62,533 (8,971) 15 62,533 (8,971) 15 Commercial mortgage-backed securities - non-agency 7,708 (106) 1 375,513 (6,279) 13 383,221 (6,385) 14 Asset-backed securities 91,131 (4,334) 3 31,599 (2,832) 4 122,730 (7,166) 7 Corporate bonds — — — 54,768 (2,130) 6 54,768 (2,130) 6 Total temporarily impaired securities $ 101,267 $ (12,206) 8 $ 3,278,546 $ (330,964) 376 $ 3,379,813 $ (343,170) 384 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 Securities held to maturity Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count September 30, 2024 Obligations of states and political subdivisions $ — $ — — $ 359,221 $ (5,240) 66 $ 359,221 $ (5,240) 66 Total temporarily impaired securities $ — — — $ 359,221 $ (5,240) 66 $ 359,221 (5,240) 66 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 HTLF reviews each security in the investment securities portfolio on a quarterly basis for potential credit losses, taking 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, and security and industry specific economic conditions. With regard to debt securities, HTLF may also evaluate payment structure, whether there are defaulted payments or expected defaults, prepayment speeds and the value of any underlying collateral. For certain debt securities in unrealized loss positions, HTLF prepares cash flow analyses to compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. The unrealized losses on HTLF's commercial mortgage, mortgage and asset-backed securities are the result of changes in market interest rates or widening of market spreads subsequent to HTLF's 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, as of September 30, 2024, 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 three and nine months ended September 30, 2024 and 2023. The unrealized losses on HTLF's obligations of states and political subdivisions available for sale are the result of changes in market interest rates or widening of market spreads subsequent to the initial purchase of the securities. Management monitors the published credit ratings of these securities and the stability of the underlying municipalities. Because the declines in fair value are attributable to changes in interest rates or widening market spreads due to insurance company downgrades and not underlying credit quality, and because, as of September 30, 2024, 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 three and nine months ended September 30, 2024 and 2023. The following table summarizes, in thousands, the carrying amount of HTLF's held to maturity debt securities by investment rating as of September 30, 2024, and December 31, 2023, which are updated quarterly and used to monitor the credit quality of the securities: September 30, 2024 December 31, 2023 Rating AAA $ 99,869 $ 88,550 AA, AA+, AA- 562,582 583,816 A+, A, A- 149,549 139,658 BBB 19,762 20,133 Not Rated 7,861 6,084 Total $ 839,623 $ 838,241 Included in other investments were shares of stock in Federal Home Loan Bank (the "FHLB") at an amortized cost of $2.2 million at September 30, 2024, and $25.8 million at December 31, 2023. HTLF Bank is required by federal law 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 from which they were acquired or another member institution at par. Therefore, the FHLB stock is less liquid than other marketable equity securities, and the 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 September 30, 2024, and December 31, 2023, did not consider the investments to be impaired.

LOANS

LOANS	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
LOANS	LOANS Loans as of September 30, 2024, and December 31, 2023, were as follows, in thousands: September 30, 2024 December 31, 2023 Loans receivable held to maturity: Commercial and industrial $ 3,503,093 $ 3,652,047 Paycheck Protection Program ("PPP") 1,582 2,777 Owner occupied commercial real estate 2,489,697 2,638,175 Non-owner occupied commercial real estate 2,455,396 2,553,711 Real estate construction 1,119,922 1,011,716 Agricultural and agricultural real estate 701,211 919,184 Residential real estate 707,984 797,829 Consumer 462,032 493,206 Total loans receivable held to maturity 11,440,917 12,068,645 Allowance for credit losses (106,797) (122,566) Loans receivable, net $ 11,334,120 $ 11,946,079 As of September 30, 2024, and December 31, 2023, HTLF had $60.1 million and $65.4 million, respectively, 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 September 30, 2024, and December 31, 2023, 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 on nonaccrual with $500,000 or more of total exposure 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 September 30, 2024 Commercial and industrial $ 3,185 $ 20,234 $ 23,419 $ 18,428 $ 3,484,665 $ 3,503,093 PPP — — — — 1,582 1,582 Owner occupied commercial real estate 2 13,249 13,251 2,633 2,487,064 2,489,697 Non-owner occupied commercial real estate 4,447 12,972 17,419 10,108 2,445,288 2,455,396 Real estate construction 22 35,458 35,480 697 1,119,225 1,119,922 Agricultural and agricultural real estate 2,277 1,526 3,803 18,204 683,007 701,211 Residential real estate — 5,355 5,355 727 707,257 707,984 Consumer — 8,070 8,070 — 462,032 462,032 Total $ 9,933 $ 96,864 $ 106,797 $ 50,797 $ 11,390,120 $ 11,440,917 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 The following tables show the amortized cost basis as of September 30, 2024 and September 30, 2023, of the loans modified during the three and nine months ended September 30, 2024 and September 30, 2023, to borrowers experiencing financial difficulty by loan category and type of concession granted, dollars in thousands. Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Interest Only Payments Term Extension and Interest Rate Reduction For the Three Months Ended Amortized % of Loan Amortized % of Loan Amortized % of Loan Commercial and industrial $ 1,068 0.03 % $ — — % $ — — % Real estate construction 86 0.01 — — — — Agricultural and agricultural real estate — — — — — — Total $ 1,154 0.01 % $ — — % $ — — % Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Interest Only Payments Term Extension and Interest Rate Reduction For the Three Months Ended Amortized % of Loan Amortized % of Loan Amortized % of Loan Commercial and industrial $ — — % $ — — % $ — — % Real estate construction — — — — — — Agricultural and agricultural real estate 1,992 0.24 — — — — Total $ 1,992 0.02 % $ — — % $ — — % Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Term Extension and Interest Rate Reduction For the Nine Months Ended Amortized % of Loan Amortized % of Loan Amortized % of Loan Commercial and industrial $ 1,285 0.04 % $ — — % $ — — % Owner occupied commercial real estate — — — — — — Non-owner occupied commercial real estate 614 0.03 — 0 — — — Real estate construction 86 0.01 — — 3,116 0.28 Residential real estate 1,347 0.19 — — — — Consumer 163 0.04 — — Total $ 3,495 0.03 % $ — — % $ 3,116 0.03 % Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Term Extension and Interest Rate Reduction For the Nine Months Ended Amortized % of Loan Amortized % of Loan Amortized % of Loan Commercial and industrial $ 4,233 0.12 % $ — — % $ — — % Owner occupied commercial real estate — — 5,043 0.21 — — Non-owner occupied commercial real estate — — — — — — Real estate construction 1,453 0.14 — — — — Agricultural and agricultural real estate 3,546 0.42 — — — — Residential real estate 741 0.09 — — — — Total $ 9,973 0.08 % $ 5,043 0.04 % $ — — % The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty in the nine months ending September 30, 2024 and September 30, 2023. For the Nine Months Ended Weighted Average Weighted Average Weighted Average Term Extension and Interest Rate Reduction (Months) Commercial and industrial 8 0 0 Non-owner occupied commercial real estate 13 0 25 Real estate construction 13 0 0 Residential real estate 4 0 0 Consumer 83 0 0 For the Nine Months Ended Weighted Average Weighted Average Weighted Average Term Extension and Interest Rate Reduction (Months) Commercial and industrial 8 0 0 Owner occupied commercial real estate 0 12 0 Real estate construction 6 0 0 Agricultural and agricultural real estate 11 0 0 Residential real estate 12 0 0 At September 30, 2024, there were no 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 three and nine months ended September 30, 2024, 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 tables show the performance of loans that have been modified in the nine months ended September 30, 2024 and September 30, 2023, dollars in thousands. Accruing Loans 30-59 60-89 90 Days or Total Past Due Current Nonaccrual September 30, 2024 Commercial and industrial $ — $ — $ — $ — $ 1,285 $ — Non-owner occupied commercial real estate — 614 — 614 — — Real estate construction — — — — 3,116 86 Residential real estate — 1,347 — 1,347 — — Consumer — — — — — 163 Total $ — $ 1,961 $ — $ 1,961 $ 4,401 $ 249 Accruing Loans 30-59 60-89 90 Days or Total Past Due Current Nonaccrual September 30, 2023 Commercial and industrial $ — $ — $ — $ — $ 4,233 $ — Owner occupied commercial real estate — — — — 5,043 — Real estate construction — — — — — 1,453 Agricultural and agricultural real estate — — — — 3,546 — Residential real estate — — — — — 741 Total $ — $ — $ — $ — $ 12,822 $ 2,194 HTLF's internal rating system is a series of grades reflecting management's credit 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 consists of 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 and risk rating migration analysis. The "nonpass" category consists of watch, substandard, doubtful and loss rated 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 of the following weaknesses: deteriorating financial trends, insufficient 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 these loans make collection or liquidation in full, on the basis of existing facts, conditions and values, highly questionable and improbable. These borrowers are usually in default, lack liquidity, capital, and the 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. HTLF had no loans classified as "loss" or "doubtful" as of September 30, 2024, and December 31, 2023. The following table shows the risk category of loans by loan category, year of origination and charge-offs as of September 30, 2024, in thousands: As of September 30, 2024 Amortized Cost Basis of Term Loans by Year of Origination 2024 2023 2022 2021 2020 2019 and Prior Revolving Total Commercial and industrial Pass $ 414,619 $ 408,974 $ 566,449 $ 244,760 $ 153,020 $ 343,559 $ 1,068,024 $ 3,199,405 Watch 13,954 54,206 48,302 12,535 2,173 6,583 105,711 243,464 Substandard 7,179 3,200 15,092 1,086 5,652 2,865 25,150 60,224 Commercial and industrial total $ 435,752 $ 466,380 $ 629,843 $ 258,381 $ 160,845 $ 353,007 $ 1,198,885 $ 3,503,093 Commercial and industrial charge-offs $ — $ 28 $ 14,391 $ 813 $ 3,299 $ 2,358 $ 9,328 $ 30,217 PPP Pass $ — $ — $ — $ 1,402 $ 22 $ — $ — $ 1,424 Watch — — — 158 — — — 158 Substandard — — — — — — — — PPP total $ — $ — $ — $ 1,560 $ 22 $ — $ — $ 1,582 PPP charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Owner occupied commercial real estate Pass $ 118,081 $ 397,969 $ 480,966 $ 698,709 $ 200,112 $ 345,593 $ 38,270 $ 2,279,700 Watch 6,316 5,595 67,107 1,421 2,811 41,544 3,346 128,140 Substandard — 23,318 30,964 2,764 10,547 14,264 — 81,857 Owner occupied commercial real estate total $ 124,397 $ 426,882 $ 579,037 $ 702,894 $ 213,470 $ 401,401 $ 41,616 $ 2,489,697 Owner occupied commercial real estate charge-offs $ — $ — $ 87 $ — $ 247 $ 88 $ — $ 422 Non-owner occupied commercial real estate Pass $ 112,658 $ 462,424 $ 626,077 $ 381,385 $ 169,602 $ 438,111 $ 16,734 $ 2,206,991 Watch 11,021 65,250 61,380 20,632 2,825 27,428 — 188,536 Substandard 720 — 134 8,149 362 50,504 — 59,869 Non-owner occupied commercial real estate total $ 124,399 $ 527,674 $ 687,591 $ 410,166 $ 172,789 $ 516,043 $ 16,734 $ 2,455,396 Non-owner occupied commercial real estate charge-offs $ — $ — $ — $ — $ — $ — $ — $ — As of September 30, 2024 Amortized Cost Basis of Term Loans by Year of Origination 2024 2023 2022 2021 2020 2019 and Prior Revolving Total Real estate construction Pass $ 126,889 $ 343,871 $ 374,867 $ 81,057 $ 7,059 $ 8,969 $ 6,850 $ 949,562 Watch — — 40,782 63,207 166 — — 104,155 Substandard — 9,375 56,656 11 12 65 86 66,205 Real estate construction total $ 126,889 $ 353,246 $ 472,305 $ 144,275 $ 7,237 $ 9,034 $ 6,936 $ 1,119,922 Real estate construction charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Agricultural and agricultural real estate Pass $ 74,398 $ 109,176 $ 175,308 $ 92,490 $ 48,115 $ 49,247 $ 117,190 $ 665,924 Watch 188 1,940 807 273 31 802 7,012 11,053 Substandard 731 1,136 8,610 1,619 121 12,017 — 24,234 Agricultural and agricultural real estate total $ 75,317 $ 112,252 $ 184,725 $ 94,382 $ 48,267 $ 62,066 $ 124,202 $ 701,211 Agricultural and agricultural real estate charge-offs $ — $ 12 $ 9,321 $ 17 $ 12 $ 167 $ 648 $ 10,177 Residential real estate Pass $ 34,859 $ 56,401 $ 145,289 $ 209,388 $ 61,100 $ 162,320 $ 18,401 $ 687,758 Watch 44 1,841 1,174 1,457 2,479 4,545 171 11,711 Substandard — 773 833 3,161 366 3,382 — 8,515 Residential real estate total $ 34,903 $ 59,015 $ 147,296 $ 214,006 $ 63,945 $ 170,247 $ 18,572 $ 707,984 Residential real estate charge-offs $ — $ — $ — $ — $ — $ 182 $ — $ 182 Consumer Pass $ 27,040 $ 33,375 $ 48,793 $ 27,657 $ 2,780 $ 6,461 $ 307,812 $ 453,918 Watch 353 663 366 141 20 862 2,248 4,653 Substandard 169 158 254 182 190 1,283 1,225 3,461 Consumer total $ 27,562 $ 34,196 $ 49,413 $ 27,980 $ 2,990 $ 8,606 $ 311,285 $ 462,032 Consumer charge-offs $ 12 $ 95 $ 183 $ 245 $ 17 $ 86 $ 1,982 $ 2,620 Total Pass $ 908,544 $ 1,812,190 $ 2,417,749 $ 1,736,848 $ 641,810 $ 1,354,260 $ 1,573,281 $ 10,444,682 Total Watch 31,876 129,495 219,918 99,824 10,505 81,764 118,488 691,870 Total Substandard 8,799 37,960 112,543 16,972 17,250 84,380 26,461 304,365 Total Loans $ 949,219 $ 1,979,645 $ 2,750,210 $ 1,853,644 $ 669,565 $ 1,520,404 $ 1,718,230 $ 11,440,917 Total charge-offs $ 12 $ 135 $ 23,982 $ 1,075 $ 3,575 $ 2,881 $ 11,958 $ 43,618 The following table shows the risk category of loans by loan category and year of origination as of December 31, 2023, 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 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 $ — $ — $ — $ — $ — $ — $ — $ — 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 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 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 Included in the nonpass loans at September 30, 2024, and December 31, 2023, were $158,000 and $136,000, respectively, 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% government guarantee through the United States Small Business Administration. Changes in credit risk are monitored on a continuous basis as part of relationship management, and changes in risk ratings are made when credit quality improves or deteriorates in accordance with HTLF's credit risk rating framework. All individually assessed loans are reviewed at least annually. As of September 30, 2024, HTLF had $918,000 of loans secured by residential real estate property that were in the process of foreclosure. The following table sets forth information regarding accruing and nonaccrual loans at September 30, 2024, and December 31, 2023, in thousands: Accruing Loans 30-59 60-89 90 Days or Total Current Nonaccrual Total Loans September 30, 2024 Commercial and industrial $ 3,367 $ 509 $ 832 $ 4,708 $ 3,472,413 $ 25,972 $ 3,503,093 PPP — — — — 1,582 — 1,582 Owner occupied commercial real estate 1,503 103 — 1,606 2,482,680 5,411 2,489,697 Non-owner occupied commercial real estate 6 903 — 909 2,444,229 10,258 2,455,396 Real estate construction 3,707 13,105 — 16,812 1,102,948 162 1,119,922 Agricultural and agricultural real estate 1,058 — — 1,058 679,795 20,358 701,211 Residential real estate 2,010 1,483 — 3,493 699,183 5,308 707,984 Consumer 1,402 334 — 1,736 458,650 1,646 462,032 Total loans receivable held to maturity $ 13,053 $ 16,437 $ 832 $ 30,322 $ 11,341,480 $ 69,115 $ 11,440,917 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 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 Loans delinquent 30 to 89 days as a percent of total loans were 0.26% at September 30, 2024, compared to 0.09% at December 31, 2023. HTLF recognized $0 of interest income on nonaccrual loans during the three and nine months ended September 30, 2024 and September 30, 2023. As of September 30, 2024, and December 31, 2023, HTLF had $28.7 million and $52.5 million of nonaccrual loans with no related allowance, respectively.

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2024
Loans and Leases Receivable Disclosure [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES Changes in the allowance for credit losses on loans for the three- and nine- months ended September 30, 2024, and September 30, 2023, were as follows, in thousands: Commercial Owner Occupied Commercial Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Residential Consumer Total Balance at June 30, 2024 $ 44,800 $ 14,714 $ 13,697 $ 32,210 $ 8,905 $ 5,036 $ 7,499 $ 126,861 Charge-offs (22,006) (25) — — (9,302) (182) (622) (32,137) Recoveries 440 1 — 5 — — 2,756 3,202 Provision (benefit) 185 (1,439) 3,722 3,265 4,200 501 (1,563) 8,871 Balance at September 30, 2024 $ 23,419 $ 13,251 $ 17,419 $ 35,480 $ 3,803 $ 5,355 $ 8,070 $ 106,797 Commercial Owner Occupied Commercial Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Residential Consumer Total Balance at December 31, 2023 $ 40,679 $ 17,156 $ 17,249 $ 28,773 $ 4,292 $ 5,845 $ 8,572 $ 122,566 Charge-offs (30,217) (422) — — (10,177) (182) (2,620) (43,618) Recoveries 1,172 1 — 5 9 105 4,281 5,573 Provision (benefit) 11,785 (3,484) 170 6,702 9,679 (413) (2,163) 22,276 Balance at September 30, 2024 $ 23,419 $ 13,251 $ 17,419 $ 35,480 $ 3,803 $ 5,355 $ 8,070 $ 106,797 Commercial Owner Occupied Commercial Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Residential Consumer Total Balance at June 30, 2023 $ 29,396 $ 14,709 $ 17,976 $ 28,246 $ 3,511 $ 7,644 $ 9,716 $ 111,198 Charge-offs (1,344) — (607) — (10) — (2,003) (3,964) Recoveries 167 1 — 7 — — 127 302 Provision (benefit) 77 (36) (85) 726 903 (537) 1,624 2,672 Balance at September 30, 2023 $ 28,296 $ 14,674 $ 17,284 $ 28,979 $ 4,404 $ 7,107 $ 9,464 $ 110,208 Commercial Owner Occupied Commercial Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Residential Consumer Total Balance at December 31, 2022 $ 29,071 $ 13,948 $ 16,539 $ 29,998 $ 2,634 $ 7,711 $ 9,582 $ 109,483 Charge-offs (6,481) (19) (636) — (5,319) (59) (3,214) (15,728) Recoveries 2,007 113 — 26 11 19 1,592 3,768 Provision (benefit) 3,699 632 1,381 (1,045) 7,078 (564) 1,504 12,685 Balance at September 30, 2023 $ 28,296 $ 14,674 $ 17,284 $ 28,979 $ 4,404 $ 7,107 $ 9,464 $ 110,208 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. The provision expense in the nine months ended September 30, 2024 was reduced by $2.9 million due to the sale of Rocky Mountain Bank loans amounting to $343.8 million. Changes in the allowance for credit losses for unfunded commitments for the three and nine months ended September 30, 2024, and September 30, 2023, were as follows: For the Three Months Ended September 30, 2024 2023 Balance at June 30, $ 13,057 $ 18,636 Provision (benefit) (2,595) (1,156) Balance at September 30, $ 10,462 $ 17,480 For the Nine Months Ended September 30, 2024 2023 Balance at December 31, $ 16,468 $ 20,196 Provision (benefit) (6,006) (2,716) Balance at September 30, $ 10,462 $ 17,480

GOODWILL AND CORE DEPOSIT INTAN

GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS	GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS HTLF had goodwill of $576.0 million at both September 30, 2024, and December 31, 2023. HTLF conducts an annual internal assessment of the goodwill both at the consolidated level and at the reporting unit level as of September 30, as well as when required due to triggering events related to the uncertainty of the value of the goodwill on HTLF's balance sheet. HTLF 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 consisted of core deposit intangibles and the associated accumulated amortization at September 30, 2024, and December 31, 2023, are presented in the table below, in thousands: September 30, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net Amortizing intangible assets: Core deposit intangibles $ 101,185 $ 87,028 $ 14,157 $ 101,185 $ 82,770 $ 18,415 Total $ 101,185 $ 87,028 $ 14,157 $ 101,185 $ 82,770 $ 18,415 The following table shows the estimated future amortization expense for amortizable intangible assets, in thousands: Core Deposit Intangibles Three months ending December 31, 2024 $ 1,333 Year ending December 31, 2025 4,700 2026 3,533 2027 2,601 2028 1,287 2029 466 Thereafter 237 Total $ 14,157

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS HTLF uses derivative financial instruments as part of its interest rate risk management strategy, which may include interest rate swaps, fair value hedges, risk participation agreements, caps, floors, and collars. HTLF's current strategy includes the use of interest rate swaps as well as 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 that contain collateral posting provisions with counterparties that meet HTLF’s credit standards. 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 $44.2 million of collateral at September 30, 2024, compared to $27.7 million as of December 31, 2023, related to derivative financial instruments. HTLF's counterparties were required to pledge $17.7 million at September 30, 2024, compared to $44.8 million at December 31, 2023. HTLF's derivative and hedging instruments are recorded at fair value on the consolidated balance sheets. See Note 7, "Fair Value," for additional fair value information and disclosures. Cash Flow Hedges In 2021, one interest rate swap terminated, and the debt was converted to variable rate subordinated debentures. HTLF recognized all remaining cash payments related to the terminated derivatives in the first quarter of 2024 and reclassified the remaining cash payments from accumulated other comprehensive income (loss) to interest expense. 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 income will total $982,000. HTLF had no derivative instruments designated as cash flow hedges at September 30, 2024. The table below identifies the gains and losses recognized on HTLF's terminated derivative instruments designated as cash flow hedges for the three and nine months ended September 30, 2024, and September 30, 2023, in thousands: Effective Portion Recognized in OCI Reclassified from AOCI into Income Amount of Gain (Loss) Category Amount of Gain (Loss) Three Months Ended September 30, 2024 Interest rate swap $ — Interest income $ 247 Nine Months Ended September 30, 2024 Interest rate swap $ — Interest income $ 457 Three Months Ended September 30, 2023 Interest rate swap $ — Interest income $ 63 Nine Months Ended September 30, 2023 Interest rate swap $ 1,952 Interest income $ (638) 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 fair value hedges with total original notional amounts of $2.50 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 as of September 30, 2024 and December 31, 2023, in thousands: Fair Value Balance Sheet Category September 30, 2024 Interest rate swaps-loans receivable held to maturity $ 20 Other assets Interest rate swaps-securities carried at fair value 17,181 Other assets Interest rate swaps-loans receivable held to maturity 29,808 Other liabilities 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 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 fair value hedge accounting relationships at September 30, 2024, and December 31, 2023, in thousands: Location in the Consolidated Carrying Amount of Cumulative Amount of Fair Value September 30, 2024 Interest rate swap Loans receivable held to maturity $ 2,531,741 $ 31,291 Interest rate swap Securities carried at fair value 756,044 (15,218) 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) 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 three- and nine- months ended September 30, 2024, and September 30, 2023, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Gain (loss) recognized in interest income and fees on loans $ 6 $ (375) $ 21 $ (371) Total amount of interest and fees on loans 192,506 182,394 587,328 505,136 Gain (loss) recognized in interest income on securities-taxable 452 (1,126) 64 (1,052) Total amount of interest on securities-taxable 51,116 54,800 145,511 168,948 The table below identifies the effect of fair value hedge accounting on the consolidated statements of income, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Hedged item (loans receivable held to maturity) $ 42,060 $ (11,144) $ 6,661 $ (24,026) Hedged item (securities carried at fair value) 34,374 (36,362) 5,825 (65,872) Derivatives designated as hedging instruments on loans receivable held to maturity (42,054) 10,769 (6,640) 23,655 Derivatives designated as hedging instruments on securities carried at fair value (33,922) 35,236 (5,761) 64,820 Embedded Derivatives HTLF has fixed rate loans with embedded derivatives. These 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 the embedded derivatives at September 30, 2024, and December 31, 2023, in thousands: Notional Amount Fair Value Balance Sheet Category September 30, 2024 Embedded derivatives $ 2,248 $ 26 Other assets December 31, 2023 Embedded derivatives $ 2,391 $ 61 Other assets The table below identifies the gains and losses recognized on HTLF's embedded derivatives for the three- and nine- months ended September 30, 2024, and September 30, 2023, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Gain (loss) recognized in other noninterest income on embedded derivatives $ (36) $ 20 $ (35) $ (17) 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 three and nine months ended September 30, 2024, and September 30, 2023, no gain or loss was recognized. HTLF recognized $1.8 million and $4.3 million in fee income related to executing back-to-back loan swaps for customers for the three and nine months ended September 30, 2024, respectively, compared to $3.1 million and $5.1 million for the three and nine months ended September 30, 2023, respectively. The table below identifies the balance sheet category and fair values of the derivative instruments designated as loan swaps at September 30, 2024, and December 31, 2023, in thousands: Notional Fair Balance Sheet September 30, 2024 Customer interest rate swaps $ 2,002,260 $ 58,740 Other assets Customer interest rate swaps 2,002,260 (58,740) Other liabilities December 31, 2023 Customer interest rate swaps $ 1,672,729 $ 56,634 Other assets Customer interest rate swaps 1,672,729 (56,634) Other liabilities Other Free Standing Derivatives 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 sheets 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 September 30, 2024, and December 31, 2023, in thousands: Notional Amount Fair Value Balance Sheet Category September 30, 2024 Undesignated interest rate swaps $ 2,248 $ (26) Other liabilities December 31, 2023 Undesignated interest rate swaps $ 2,391 $ (61) 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. As of the balance sheet dates presented above there were no interest rate lock commitments or forward commitments. 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 three- and nine- months ended September 30, 2024, and September 30, 2023, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Interest rate lock commitments (mortgage) $ — $ (352) $ — $ (70) Forward commitments — (4) — 87 Undesignated interest rate swaps 36 9 35 26

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2024
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, commercial servicing rights and other real estate owned. These nonrecurring fair value adjustments typically involve application of the 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 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. 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 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 considers third party appraisals less estimated disposal costs, 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 held for sale. Accordingly, the valuation of premises, furniture and equipment held for sale is subject to significant external and internal judgment. HTLF periodically reviews premises, furniture and equipment held for sale to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. Premises, furniture and equipment held for sale are classified as nonrecurring Level 3 in the fair value hierarchy. 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 September 30, 2024, and December 31, 2023, 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. 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 table below presents HTLF's assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2024, and December 31, 2023, 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 September 30, 2024 Assets Securities available for sale U.S. treasuries $ 7,963 $ 7,963 $ — $ — U.S. agencies 11,440 — 11,440 — Obligations of states and political subdivisions 740,624 — 740,624 — Mortgage-backed securities - agency 1,344,977 — 1,344,977 — Mortgage-backed securities - non-agency 1,236,696 — 1,236,696 — Commercial mortgage-backed securities - agency 62,533 — 62,533 — Commercial mortgage-backed securities - non-agency 387,941 — 387,941 — Asset-backed securities 122,730 — 122,730 — Corporate bonds 120,314 — 120,314 — Equity securities with a readily determinable fair value 22,117 — 22,117 — Derivative financial instruments (1) 75,967 — 75,967 — Total assets at fair value $ 4,133,302 $ 7,963 $ 4,125,339 $ — Liabilities Derivative financial instruments (2) $ 88,574 $ — $ 88,574 $ — Total liabilities at fair value $ 88,574 $ — $ 88,574 $ — 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 — Total assets at fair value $ 4,731,795 $ 32,118 $ 4,699,677 $ — Liabilities Derivative financial instruments (2) $ 84,249 $ — $ 84,249 $ — 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. The tables below present HTLF's assets that are measured at fair value on a nonrecurring basis as of September 30, 2024, and December 31, 2023, in thousands: Fair Value Measurements at September 30, 2024 Total Quoted Prices in Significant Other Significant Year-to- Collateral dependent individually assessed loans: Commercial and industrial $ 15,242 $ — $ — $ 15,242 $ 20,563 Owner occupied commercial real estate 2,631 — — 2,631 (23) Non-owner occupied commercial real estate 5,661 — — 5,661 — Real estate construction 675 — — 675 — Agricultural and agricultural real estate 15,927 — — 15,927 9,269 Residential real estate 727 — — 727 — Total collateral dependent individually assessed loans $ 40,863 $ — $ — $ 40,863 $ 29,809 Loans held for sale $ — $ — $ — $ — $ — Other real estate owned 6,805 — — 6,805 — Premises, furniture and equipment held for sale 9,864 — — 9,864 2,136 Fair Value Measurements at December 31, 2023 Total Quoted Prices in Significant Other Significant Year-to- 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 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 Valuation Unobservable Range (Weighted Other real estate owned $ 6,805 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Premises, furniture and equipment held for sale 9,864 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Collateral dependent individually assessed loans: Commercial and industrial 15,242 Modified appraised value Third party appraisal (1) Appraisal discount 0-15% (2) Owner occupied commercial real estate 2,631 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Non-owner occupied commercial real estate 5,661 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Real estate construction 675 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Agricultural and agricultural real estate 15,927 Modified appraised value Third party appraisal (1) Appraisal discount 0-15% (2) Residential real estate 727 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 12/31/2023 Valuation Unobservable Range (Weighted Average) Other real estate owned $ 12,548 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Premises, furniture and equipment held for sale 4,069 Modified appraised value Third party appraisal (1) Appraisal discount 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. The table below is a summary of the estimated fair value of HTLF's financial instruments (as defined by ASC 825) as of September 30, 2024, and December 31, 2023, in thousands. The carrying amounts in the following tables 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 premises, furniture and equipment, premises, furniture and equipment held for sale, OREO, goodwill, and other intangibles and other liabilities. HTLF does not believe that the estimated information presented herein 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, deposit gathering or fee generating activities. Many of the estimates presented herein 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 September 30, 2024 Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 588,394 $ 588,394 $ 588,394 $ — $ — Time deposits in other financial institutions 1,050 1,050 1,050 — — Securities: Carried at fair value 4,057,335 4,057,335 7,963 4,049,372 — Held to maturity 839,623 844,296 — 844,296 — Other investments 69,511 69,511 — 69,511 — Loans held for sale — — — — — Loans, net: Commercial and industrial 3,479,674 3,309,913 — 3,294,671 15,242 PPP 1,582 1,582 — 1,582 — Owner occupied commercial real estate 2,476,446 2,333,179 — 2,330,548 2,631 Non-owner occupied commercial real estate 2,437,977 2,336,488 — 2,330,827 5,661 Real estate construction 1,084,442 1,085,637 — 1,084,962 675 Agricultural and agricultural real estate 697,408 644,749 — 628,822 15,927 Residential real estate 702,629 621,419 — 620,692 727 Consumer 453,962 438,892 — 438,892 — Total Loans, net 11,334,120 10,771,859 — 10,730,996 40,863 Cash surrender value on life insurance 199,998 199,998 — 199,998 — Derivative financial instruments (1) 75,967 75,967 — 75,967 — Financial liabilities: Deposits Demand deposits 4,009,218 4,009,218 — 4,009,218 — Savings deposits 8,926,192 8,926,192 — 8,926,192 — Time deposits 2,017,806 2,017,806 — 2,017,806 — Borrowings 546,219 546,219 — 546,219 — Term Debt 373,324 375,240 — 375,240 — Derivative financial instruments (2) 88,574 88,574 — 88,574 — (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 $ 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 and industrial 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. 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 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. Other Investments — Fair value measurement of other investments, which consists primarily of FHLB stock, are based on their redeemable value, which is at cost due to the restrictions placed on their transferability. The market for these securities is restricted to the issuer of the stock and subject to impairment evaluation. Loans — The fair value of loans is determined using an exit price methodology. The exit price estimation of fair value is based on the present value of the expected cash flows. The projected cash flows are based on the contractual terms of the loans, adjusted for prepayments and a discount rate based on the relative risk of the cash flows. Other considerations include the loan type, remaining life of the loan and credit risk. The fair value of individually assessed or impaired loans is measured using the fair value of the underlying collateral. The fair value of loans held for sale is estimated using quoted market prices. 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 prices, and, when appropriate, the current creditworthiness of the counterparty. 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.

STOCK COMPENSATION

STOCK COMPENSATION	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK COMPENSATION	STOCK COMPENSATION Under its 2024 Long-Term Incentive Plan (the "Plan"), HTLF's Compensation and Human Capital Committee, (the "Compensation Committee"), may grant non-qualified and incentive stock options, stock appreciation rights, stock awards, restricted stock, restricted stock units and cash incentive awards. The Plan was approved by stockholders in May 2024 and replaces the 2020 Long-Term Incentive Plan. The Plan has authorized a total of 2,460,000 shares of common stock for issuance, of which 1,477,236 shares of common stock were available as of September 30, 2024, for issuance of future awards to employees and directors of, and service providers to, HTLF or its subsidiaries. The cost of each 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 $189,000 and $115,000 during the nine months ended September 30, 2024 and September 30, 2023, respectively, related to the exercise, 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 are generally granted in the first quarter of each year and represent the right, without payment, to receive shares of HTLF common stock on 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 also granted three-year performance-based RSUs, generally in the first quarter of each year. These performance-based RSUs will be earned based on satisfaction of performance targets for the three-year performance period as defined in the RSU agreement. These performance-based RSUs or a portion thereof vest after measurement of performance in relation to the performance targets. The time-based RSUs (and performance-based RSUs to the extent earned) also vest upon death, disability, a "qualified retirement" (as defined in the RSU agreement), or upon certain terminations of employment related to a change in control. All of HTLF's RSUs will be settled in common stock upon vesting. Most RSUs granted after March 2023 accrue dividend equivalents, which are paid in cash without interest only upon vesting. Dividend equivalents with respect to RSUs forfeited are also forfeited. RSUs granted prior to March 2023 are not entitled to dividend equivalents. A summary of the RSUs outstanding as of September 30, 2024, and September 30, 2023, and changes during the nine months ended September 30, 2024 and 2023, follows: 2024 2023 Shares Weighted-Average Grant Date Shares Weighted-Average Grant Date Outstanding at January 1, 466,105 $ 47.21 424,086 $ 46.15 Granted 340,855 34.61 272,465 45.33 Vested (203,582) 44.11 (175,313) 41.74 Forfeited (68,620) 45.78 (42,091) 46.25 Outstanding at September 30, 534,758 $ 40.54 479,147 $ 47.29 Total compensation costs recorded for RSUs were $8.0 million and $7.4 million during the nine months ended September 30, 2024 and 2023, respectively. As of September 30, 2024, there were $10.3 million of total unrecognized compensation costs related to the Plan for RSUs that are expected to be recognized through 2027. Stock Options The Plan provides the Compensation Committee the authority to grant stock options. During the year ended December 31, 2022, 64,518 options were granted, and the fair value of the options granted was determined using the Black-Scholes valuation model. The options granted generally vest over the first four years in equal installments on the anniversary date of the grant. The options may also vest upon death, disability, upon a change in control or upon a "qualified retirement" as defined in the stock option agreement. The exercise price of the stock options was 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. A summary of the status of stock options as of September 30, 2024, and September 30, 2023, and changes during the nine months ended September 30, 2024 and 2023, follows: 2024 2023 Shares Weighted Average Shares Weighted Average Outstanding January 1, 58,066 $ 48.79 64,518 $ 48.79 Granted — — — — Exercised (806) 48.79 — — Forfeited (5,161) 48.79 (6,452) 48.79 Outstanding at September 30, 52,099 48.79 58,066 48.79 Options exercisable at September 30 12,418 $ 48.79 — $ —

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The interim unaudited consolidated financial statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended December 31, 2023, included in the Annual Report on Form 10-K of Heartland Financial USA, Inc. ("HTLF") filed with the Securities and Exchange Commission ("SEC") on February 23, 2024 . Foot note disclosures to the interim unaudited consolidated financial statements which would substantially duplicate the disclosure contained in the footnotes to the audited consolidated financial statements have been omitted. The financial information included herein has been prepared in accordance with U.S. generally accepted accounting principles for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments), that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the interim period ended September 30, 2024, are not necessarily indicative of the results expected for the year ending December 31, 2024. On April 28, 2024 (the “Signing Date”), HTLF entered into an Agreement and Plan of Merger (the “Merger Agreement”) with UMB Financial Corporation, a Missouri corporation (“UMB”) and Blue Sky Merger Sub Inc., a Delaware corporation and wholly owned subsidiary of UMB (“Blue Sky Merger Sub”). The Merger Agreement provides that, upon the terms and subject to the conditions set forth therein, (i) Blue Sky Merger Sub will merge with and into HTLF (the “Merger”), with HTLF surviving the Merger as a wholly owned subsidiary of UMB (the “Surviving Entity”) and (ii) immediately following the effective time of the Merger (the “Effective Time”) and as part of a single, integrated transaction, the Surviving Entity will merge with and into UMB (the “Second Merger”, and together with the Merger, the “Mergers”), with UMB surviving the Second Merger (the “Surviving Corporation”). On the day immediately following the closing date of the Mergers, UMB will cause HTLF’s wholly owned banking subsidiary, HTLF Bank, to merge with and into UMB’s wholly owned banking subsidiary, UMB Bank, National Association (the “Bank Merger”), with UMB Bank, National Association continuing as the surviving bank in the Bank Merger. The Merger Agreement was unanimously approved by the Board of Directors of each of HTLF and UMB. Upon the terms and subject to the conditions set forth in the Merger Agreement, at the Effective Time, each share of common stock, par value $1.00 per share, of HTLF (“HTLF Common Stock”) issued and outstanding immediately prior to the Effective Time, other than certain shares held by UMB or HTLF, will be converted into the right to receive 0.55 shares (the “Exchange Ratio,” and such shares, the “Merger Consideration”) of common stock, $1.00 par value, of UMB (“UMB Common Stock”) and cash in lieu of fractional shares. At the Effective Time, each share of 7.00% Fixed-Rate Non-Cumulative Perpetual Preferred Stock, Series E, par value $1.00 per share of HTLF (the “HTLF Preferred Stock”), issued and outstanding immediately before the Effective Time will be converted into the right to receive one share of a newly created series of preferred stock of UMB (“UMB Preferred Stock”) with such rights, preferences, privileges and powers (including voting powers) as set forth in the Certificate of Designations attached as an exhibit to the Merger Agreement.
Earnings Per Share	Basic earnings per share is determined using net income available to common stockholders and weighted average common shares outstanding. Diluted earnings per share is computed by dividing net income available to common stockholders by the weighted average common shares and assumed incremental common shares issued.
Subsequent Events	HTLF has evaluated subsequent events that may require recognition or disclosure through the filing date of this Quarterly Report on Form 10-Q with the SEC.
Effect of New Financial Accounting Standards	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 Issues 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. This ASU was effective on January 1, 2024. HTLF has elected to use the proportional amortization method for investments in low-income housing projects. The amendments in this ASU do not 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." The amendments in this Update modify the disclosure or presentation requirements of a variety of Topics in the Codification. Certain of the amendments represent clarifications to, or technical corrections of, the current requirements. Each amendment in the ASU will only become effective if the SEC removes the related disclosure or presentation requirement from its existing regulations by June 30, 2027. The amendments in this ASU are not expected to have a material impact on the results of operations or financial position. ASU 2023-07 In November 2023, the FASB issued ASU 2023-07, " Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures" to improve disclosure requirements, primarily through enhanced disclosures about significant segment expenses. This update does not change how a public entity identifies its operating segments; however, it does require that an entity that has single reportable segment provide all the disclosures required by the amendments in this update. The amendments in this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. A public entity should apply the amendments in this update retrospectively to all prior periods presented in the consolidated financial statements. Early adoption is permitted. We currently have one reportable operating segment. This ASU will not impact our consolidated financial statements and will have minimal impact to our disclosures, requiring identification of the chief operating decision maker and the information used to make operating decisions and to allocate resources. ASU 2023-09 In December 2023, the FASB issued ASU 2023-09, “ Income Taxes (Topic 740): Improvements to Income Tax Disclosures” that require public business entities to annually disclose (1) specific categories in their rate reconciliation; (2) additional information for reconciling items that meet a quantitative threshold; (3) the amount of income taxes paid (net of refunds received) disaggregated by federal, state, and foreign taxes; (4) the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which the income taxes paid that meet a quantitative threshold; (5) income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign; and (6) income tax expense (or benefit) from continuing operations disaggregated by federal, state, and foreign. The ASU eliminates the requirement to disclose the nature and estimate of the range of the reasonably possible change in the unrecognized tax benefits balance in the next 12 months and to disclose the cumulative amount of each type of temporary difference when a deferred tax liability is not recognized because of the exceptions to comprehensive recognition of deferred taxes related to subsidiaries and corporate joint ventures. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments should be applied on a prospective basis, but retrospective application is permitted. HTLF is currently evaluating the impact of the standard and does not anticipate it will have a significant impact on the results of operations, financial position, or liquidity. Qualified Affordable Housing Investments HTLF uses the proportional amortization method for investments in low-income housing projects. HTLF’s net investments in low-income housing projects were $5.2 million and $5.9 million as of September 30, 2024, and December 31, 2023, respectively, and are included in other assets in the consolidated balance sheets. With respect to HTLF’s investment in low-income housing projects for the quarter ended September 30, 2024, we recognized income tax credits and other income tax benefits of $257,000 and $33,000, respectively. The total income tax benefits of $290,000 are partially offset in the “income taxes” item in the consolidated statements of income by $235,000 of investment amortization recognized, for a net income tax benefit of $55,000. The cash flows related to the total income tax benefits are presented in the following line items in the consolidated statement of cash flows: • $55,000 Net Income Tax Benefit, in the "Net income" line item in operating activities; • $235,000 Investment Amortization, in the "Other, net" line item, which is an adjustment to reconcile net income to cash from operating activities; • $257,000 Tax Credits, in the "Other, net" line item, which is also an adjustment to reconcile net income to cash from operating activities; and • $33,000 Other Tax Benefits Recognized, in the "Other, net" line item, which is also an adjustment to reconcile net income to cash from operating activities. There was no non-income-tax-related activity or impairment losses related to the low-income housing investments this reporting period. With respect to HTLF’s investment in low-income housing projects for the nine months ended September 30, 2024, we recognized income tax credits and other income tax benefits of $770,000 and $98,000, respectively. The total income tax benefits of $868,000 are partially offset in the “income taxes” item in the consolidated statements of income by $704,000 of investment amortization recognized, for a net income tax benefit of $164,000. The cash flows related to the total income tax benefits are presented in the following line items in the consolidated statement of cash flows: • $164,000 Net Income Tax Benefit, in the "Net income" line item in operating activities; • $704,000 Investment Amortization, in the "Other, net" line item, which is an adjustment to reconcile net income to cash from operating activities; • $770,000 Tax Credits, in the "Other, net" line item, which is also an adjustment to reconcile net income to cash from operating activities; and • $98,000 Other Tax Benefits Recognized, in the "Other, net" line item, which is also an adjustment to reconcile net income to cash from operating activities. There was no non-income-tax-related activity or impairment losses related to the low-income housing investments this reporting period.
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 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. 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 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 considers third party appraisals less estimated disposal costs, 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 held for sale. Accordingly, the valuation of premises, furniture and equipment held for sale is subject to significant external and internal judgment. HTLF periodically reviews premises, furniture and equipment held for sale to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. Premises, furniture and equipment held for sale are classified as nonrecurring Level 3 in the fair value hierarchy. 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 September 30, 2024, and December 31, 2023, 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. 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.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2024
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 three- and nine- months ended September 30, 2024 and 2023, are shown in the table below, dollars and number of shares in thousands, except per share data: Three Months Ended 2024 2023 Net income attributable to HTLF $ 64,153 $ 48,091 Preferred dividends (2,013) (2,013) Net income available to common stockholders $ 62,140 $ 46,078 Weighted average common shares outstanding for basic earnings per share 43,000 42,761 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 195 52 Weighted average common shares for diluted earnings per share 43,195 42,813 Earnings per common share — basic $ 1.45 $ 1.08 Earnings per common share — diluted $ 1.44 $ 1.08 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation — 204 Number of antidilutive stock options excluded from diluted earnings per share computation 31 58 Nine Months Ended 2024 2023 Net income $ 155,602 $ 150,283 Preferred dividends (6,038) (6,038) Net income available to stockholders $ 149,564 $ 144,245 Weighted average common shares outstanding for basic earnings per share 42,908 42,681 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 172 89 Weighted average common shares for diluted earnings per share 43,080 42,770 Earnings per common share — basic $ 3.49 $ 3.38 Earnings per common share — diluted $ 3.47 $ 3.37 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation — 107 Number of antidilutive stock options excluded from diluted earnings per share computation 53 62

SECURITIES (Tables)

SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of Available for Sale 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 that are carried at fair value as of September 30, 2024, and December 31, 2023, are summarized in the table below, in thousands: Amortized Gross Gross Estimated September 30, 2024 U.S. treasuries $ 7,999 $ 12 $ (48) $ 7,963 U.S. agencies 11,540 — (100) 11,440 Obligations of states and political subdivisions 831,693 41 (91,110) 740,624 Mortgage-backed securities - agency 1,529,857 54 (184,934) 1,344,977 Mortgage-backed securities - non-agency 1,274,395 4,627 (42,326) 1,236,696 Commercial mortgage-backed securities - agency 71,504 — (8,971) 62,533 Commercial mortgage-backed securities - non-agency 394,298 28 (6,385) 387,941 Asset-backed securities 129,896 — (7,166) 122,730 Corporate bonds 122,444 — (2,130) 120,314 Total debt securities 4,373,626 4,762 (343,170) 4,035,218 Equity securities with a readily determinable fair value 22,117 — — 22,117 Total $ 4,395,743 $ 4,762 $ (343,170) $ 4,057,335 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
Schedule of Held to Maturity Securities	The amortized cost, gross unrealized gains and losses and estimated fair values of held to maturity securities as of September 30, 2024, and December 31, 2023, are summarized in the table below, in thousands: Amortized Gross Gross Estimated September 30, 2024 Obligations of states and political subdivisions $ 839,623 $ 9,913 (5,240) $ 844,296 Total $ 839,623 $ 9,913 $ (5,240) $ 844,296 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 Securities held to maturity Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count September 30, 2024 Obligations of states and political subdivisions $ — $ — — $ 359,221 $ (5,240) 66 $ 359,221 $ (5,240) 66 Total temporarily impaired securities $ — — — $ 359,221 $ (5,240) 66 $ 359,221 (5,240) 66 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
Schedule of Investments Classified by Contractual Maturity Date	The amortized cost and estimated fair value of investment securities carried at fair value at September 30, 2024, 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. September 30, 2024 Amortized Cost Estimated Fair Value Due in 1 year or less $ 6,008 $ 5,941 Due in 1 to 5 years 57,089 55,615 Due in 5 to 10 years 28,718 26,262 Due after 10 years 881,861 792,523 Total debt securities 973,676 880,341 Mortgage and asset-backed securities 3,399,950 3,154,877 Equity securities with a readily determinable fair value 22,117 22,117 Total investment securities $ 4,395,743 $ 4,057,335 The amortized cost and estimated fair value of debt securities held to maturity at September 30, 2024, 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. September 30, 2024 Amortized Cost Estimated Fair Value Due in 1 year or less $ 5,723 $ 5,770 Due in 1 to 5 years 96,350 97,899 Due in 5 to 10 years 223,032 227,641 Due after 10 years 514,518 512,986 Total debt securities $ 839,623 $ 844,296
Schedule of Realized Gross Gains (Losses)	Gross gains and losses realized related to the sales of securities carried at fair value for the three and nine months ended September 30, 2024 and 2023, are summarized as follows, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Proceeds from sales $ 31,036 $ 44,457 $ 128,872 $ 331,196 Gross security gains — 803 — 1,286 Gross security losses 9,299 744 19,855 2,656
Schedule of Debt Securities Available-for-sale	The following table summarizes, 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 the securities portfolio as of September 30, 2024, and December 31, 2023. 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 months or more. The reference point for determining how long an investment was in an unrealized loss position w as September 30, 2023, and December 31, 2022 , respectively. Debt securities available for sale Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count September 30, 2024 U.S. treasuries $ — $ — — $ 4,955 $ (48) 1 $ 4,955 $ (48) 1 U.S. agencies — — — 11,440 (100) 4 11,440 (100) 4 Obligations of states and political subdivisions 1,690 (10) 3 732,155 (91,100) 146 733,845 (91,110) 149 Mortgage-backed securities - agency — — — 1,338,682 (184,934) 158 1,338,682 (184,934) 158 Mortgage-backed securities - non-agency 738 (7,756) 1 666,901 (34,570) 29 667,639 (42,326) 30 Commercial mortgage-backed securities - agency — — — 62,533 (8,971) 15 62,533 (8,971) 15 Commercial mortgage-backed securities - non-agency 7,708 (106) 1 375,513 (6,279) 13 383,221 (6,385) 14 Asset-backed securities 91,131 (4,334) 3 31,599 (2,832) 4 122,730 (7,166) 7 Corporate bonds — — — 54,768 (2,130) 6 54,768 (2,130) 6 Total temporarily impaired securities $ 101,267 $ (12,206) 8 $ 3,278,546 $ (330,964) 376 $ 3,379,813 $ (343,170) 384 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
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 September 30, 2024, and December 31, 2023, which are updated quarterly and used to monitor the credit quality of the securities: September 30, 2024 December 31, 2023 Rating AAA $ 99,869 $ 88,550 AA, AA+, AA- 562,582 583,816 A+, A, A- 149,549 139,658 BBB 19,762 20,133 Not Rated 7,861 6,084 Total $ 839,623 $ 838,241 The following table shows the risk category of loans by loan category, year of origination and charge-offs as of September 30, 2024, in thousands: As of September 30, 2024 Amortized Cost Basis of Term Loans by Year of Origination 2024 2023 2022 2021 2020 2019 and Prior Revolving Total Commercial and industrial Pass $ 414,619 $ 408,974 $ 566,449 $ 244,760 $ 153,020 $ 343,559 $ 1,068,024 $ 3,199,405 Watch 13,954 54,206 48,302 12,535 2,173 6,583 105,711 243,464 Substandard 7,179 3,200 15,092 1,086 5,652 2,865 25,150 60,224 Commercial and industrial total $ 435,752 $ 466,380 $ 629,843 $ 258,381 $ 160,845 $ 353,007 $ 1,198,885 $ 3,503,093 Commercial and industrial charge-offs $ — $ 28 $ 14,391 $ 813 $ 3,299 $ 2,358 $ 9,328 $ 30,217 PPP Pass $ — $ — $ — $ 1,402 $ 22 $ — $ — $ 1,424 Watch — — — 158 — — — 158 Substandard — — — — — — — — PPP total $ — $ — $ — $ 1,560 $ 22 $ — $ — $ 1,582 PPP charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Owner occupied commercial real estate Pass $ 118,081 $ 397,969 $ 480,966 $ 698,709 $ 200,112 $ 345,593 $ 38,270 $ 2,279,700 Watch 6,316 5,595 67,107 1,421 2,811 41,544 3,346 128,140 Substandard — 23,318 30,964 2,764 10,547 14,264 — 81,857 Owner occupied commercial real estate total $ 124,397 $ 426,882 $ 579,037 $ 702,894 $ 213,470 $ 401,401 $ 41,616 $ 2,489,697 Owner occupied commercial real estate charge-offs $ — $ — $ 87 $ — $ 247 $ 88 $ — $ 422 Non-owner occupied commercial real estate Pass $ 112,658 $ 462,424 $ 626,077 $ 381,385 $ 169,602 $ 438,111 $ 16,734 $ 2,206,991 Watch 11,021 65,250 61,380 20,632 2,825 27,428 — 188,536 Substandard 720 — 134 8,149 362 50,504 — 59,869 Non-owner occupied commercial real estate total $ 124,399 $ 527,674 $ 687,591 $ 410,166 $ 172,789 $ 516,043 $ 16,734 $ 2,455,396 Non-owner occupied commercial real estate charge-offs $ — $ — $ — $ — $ — $ — $ — $ — As of September 30, 2024 Amortized Cost Basis of Term Loans by Year of Origination 2024 2023 2022 2021 2020 2019 and Prior Revolving Total Real estate construction Pass $ 126,889 $ 343,871 $ 374,867 $ 81,057 $ 7,059 $ 8,969 $ 6,850 $ 949,562 Watch — — 40,782 63,207 166 — — 104,155 Substandard — 9,375 56,656 11 12 65 86 66,205 Real estate construction total $ 126,889 $ 353,246 $ 472,305 $ 144,275 $ 7,237 $ 9,034 $ 6,936 $ 1,119,922 Real estate construction charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Agricultural and agricultural real estate Pass $ 74,398 $ 109,176 $ 175,308 $ 92,490 $ 48,115 $ 49,247 $ 117,190 $ 665,924 Watch 188 1,940 807 273 31 802 7,012 11,053 Substandard 731 1,136 8,610 1,619 121 12,017 — 24,234 Agricultural and agricultural real estate total $ 75,317 $ 112,252 $ 184,725 $ 94,382 $ 48,267 $ 62,066 $ 124,202 $ 701,211 Agricultural and agricultural real estate charge-offs $ — $ 12 $ 9,321 $ 17 $ 12 $ 167 $ 648 $ 10,177 Residential real estate Pass $ 34,859 $ 56,401 $ 145,289 $ 209,388 $ 61,100 $ 162,320 $ 18,401 $ 687,758 Watch 44 1,841 1,174 1,457 2,479 4,545 171 11,711 Substandard — 773 833 3,161 366 3,382 — 8,515 Residential real estate total $ 34,903 $ 59,015 $ 147,296 $ 214,006 $ 63,945 $ 170,247 $ 18,572 $ 707,984 Residential real estate charge-offs $ — $ — $ — $ — $ — $ 182 $ — $ 182 Consumer Pass $ 27,040 $ 33,375 $ 48,793 $ 27,657 $ 2,780 $ 6,461 $ 307,812 $ 453,918 Watch 353 663 366 141 20 862 2,248 4,653 Substandard 169 158 254 182 190 1,283 1,225 3,461 Consumer total $ 27,562 $ 34,196 $ 49,413 $ 27,980 $ 2,990 $ 8,606 $ 311,285 $ 462,032 Consumer charge-offs $ 12 $ 95 $ 183 $ 245 $ 17 $ 86 $ 1,982 $ 2,620 Total Pass $ 908,544 $ 1,812,190 $ 2,417,749 $ 1,736,848 $ 641,810 $ 1,354,260 $ 1,573,281 $ 10,444,682 Total Watch 31,876 129,495 219,918 99,824 10,505 81,764 118,488 691,870 Total Substandard 8,799 37,960 112,543 16,972 17,250 84,380 26,461 304,365 Total Loans $ 949,219 $ 1,979,645 $ 2,750,210 $ 1,853,644 $ 669,565 $ 1,520,404 $ 1,718,230 $ 11,440,917 Total charge-offs $ 12 $ 135 $ 23,982 $ 1,075 $ 3,575 $ 2,881 $ 11,958 $ 43,618 The following table shows the risk category of loans by loan category and year of origination as of December 31, 2023, 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 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 $ — $ — $ — $ — $ — $ — $ — $ — 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 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 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

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Schedule of Loans	Loans as of September 30, 2024, and December 31, 2023, were as follows, in thousands: September 30, 2024 December 31, 2023 Loans receivable held to maturity: Commercial and industrial $ 3,503,093 $ 3,652,047 Paycheck Protection Program ("PPP") 1,582 2,777 Owner occupied commercial real estate 2,489,697 2,638,175 Non-owner occupied commercial real estate 2,455,396 2,553,711 Real estate construction 1,119,922 1,011,716 Agricultural and agricultural real estate 701,211 919,184 Residential real estate 707,984 797,829 Consumer 462,032 493,206 Total loans receivable held to maturity 11,440,917 12,068,645 Allowance for credit losses (106,797) (122,566) Loans receivable, net $ 11,334,120 $ 11,946,079
Schedule of Allowance for Loan and Lease Losses, Based on Impairment Methodology	The following table shows the balance in the allowance for credit losses at September 30, 2024, and December 31, 2023, 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 on nonaccrual with $500,000 or more of total exposure 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 September 30, 2024 Commercial and industrial $ 3,185 $ 20,234 $ 23,419 $ 18,428 $ 3,484,665 $ 3,503,093 PPP — — — — 1,582 1,582 Owner occupied commercial real estate 2 13,249 13,251 2,633 2,487,064 2,489,697 Non-owner occupied commercial real estate 4,447 12,972 17,419 10,108 2,445,288 2,455,396 Real estate construction 22 35,458 35,480 697 1,119,225 1,119,922 Agricultural and agricultural real estate 2,277 1,526 3,803 18,204 683,007 701,211 Residential real estate — 5,355 5,355 727 707,257 707,984 Consumer — 8,070 8,070 — 462,032 462,032 Total $ 9,933 $ 96,864 $ 106,797 $ 50,797 $ 11,390,120 $ 11,440,917 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
Schedule of Financing Receivable, Loan Modification	The following tables show the amortized cost basis as of September 30, 2024 and September 30, 2023, of the loans modified during the three and nine months ended September 30, 2024 and September 30, 2023, to borrowers experiencing financial difficulty by loan category and type of concession granted, dollars in thousands. Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Interest Only Payments Term Extension and Interest Rate Reduction For the Three Months Ended Amortized % of Loan Amortized % of Loan Amortized % of Loan Commercial and industrial $ 1,068 0.03 % $ — — % $ — — % Real estate construction 86 0.01 — — — — Agricultural and agricultural real estate — — — — — — Total $ 1,154 0.01 % $ — — % $ — — % Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Interest Only Payments Term Extension and Interest Rate Reduction For the Three Months Ended Amortized % of Loan Amortized % of Loan Amortized % of Loan Commercial and industrial $ — — % $ — — % $ — — % Real estate construction — — — — — — Agricultural and agricultural real estate 1,992 0.24 — — — — Total $ 1,992 0.02 % $ — — % $ — — % Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Term Extension and Interest Rate Reduction For the Nine Months Ended Amortized % of Loan Amortized % of Loan Amortized % of Loan Commercial and industrial $ 1,285 0.04 % $ — — % $ — — % Owner occupied commercial real estate — — — — — — Non-owner occupied commercial real estate 614 0.03 — 0 — — — Real estate construction 86 0.01 — — 3,116 0.28 Residential real estate 1,347 0.19 — — — — Consumer 163 0.04 — — Total $ 3,495 0.03 % $ — — % $ 3,116 0.03 % Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Term Extension and Term Extension and Interest Rate Reduction For the Nine Months Ended Amortized % of Loan Amortized % of Loan Amortized % of Loan Commercial and industrial $ 4,233 0.12 % $ — — % $ — — % Owner occupied commercial real estate — — 5,043 0.21 — — Non-owner occupied commercial real estate — — — — — — Real estate construction 1,453 0.14 — — — — Agricultural and agricultural real estate 3,546 0.42 — — — — Residential real estate 741 0.09 — — — — Total $ 9,973 0.08 % $ 5,043 0.04 % $ — — % The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty in the nine months ending September 30, 2024 and September 30, 2023. For the Nine Months Ended Weighted Average Weighted Average Weighted Average Term Extension and Interest Rate Reduction (Months) Commercial and industrial 8 0 0 Non-owner occupied commercial real estate 13 0 25 Real estate construction 13 0 0 Residential real estate 4 0 0 Consumer 83 0 0 For the Nine Months Ended Weighted Average Weighted Average Weighted Average Term Extension and Interest Rate Reduction (Months) Commercial and industrial 8 0 0 Owner occupied commercial real estate 0 12 0 Real estate construction 6 0 0 Agricultural and agricultural real estate 11 0 0 Residential real estate 12 0 0 Accruing Loans 30-59 60-89 90 Days or Total Past Due Current Nonaccrual September 30, 2024 Commercial and industrial $ — $ — $ — $ — $ 1,285 $ — Non-owner occupied commercial real estate — 614 — 614 — — Real estate construction — — — — 3,116 86 Residential real estate — 1,347 — 1,347 — — Consumer — — — — — 163 Total $ — $ 1,961 $ — $ 1,961 $ 4,401 $ 249 Accruing Loans 30-59 60-89 90 Days or Total Past Due Current Nonaccrual September 30, 2023 Commercial and industrial $ — $ — $ — $ — $ 4,233 $ — Owner occupied commercial real estate — — — — 5,043 — Real estate construction — — — — — 1,453 Agricultural and agricultural real estate — — — — 3,546 — Residential real estate — — — — — 741 Total $ — $ — $ — $ — $ 12,822 $ 2,194
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 September 30, 2024, and December 31, 2023, which are updated quarterly and used to monitor the credit quality of the securities: September 30, 2024 December 31, 2023 Rating AAA $ 99,869 $ 88,550 AA, AA+, AA- 562,582 583,816 A+, A, A- 149,549 139,658 BBB 19,762 20,133 Not Rated 7,861 6,084 Total $ 839,623 $ 838,241 The following table shows the risk category of loans by loan category, year of origination and charge-offs as of September 30, 2024, in thousands: As of September 30, 2024 Amortized Cost Basis of Term Loans by Year of Origination 2024 2023 2022 2021 2020 2019 and Prior Revolving Total Commercial and industrial Pass $ 414,619 $ 408,974 $ 566,449 $ 244,760 $ 153,020 $ 343,559 $ 1,068,024 $ 3,199,405 Watch 13,954 54,206 48,302 12,535 2,173 6,583 105,711 243,464 Substandard 7,179 3,200 15,092 1,086 5,652 2,865 25,150 60,224 Commercial and industrial total $ 435,752 $ 466,380 $ 629,843 $ 258,381 $ 160,845 $ 353,007 $ 1,198,885 $ 3,503,093 Commercial and industrial charge-offs $ — $ 28 $ 14,391 $ 813 $ 3,299 $ 2,358 $ 9,328 $ 30,217 PPP Pass $ — $ — $ — $ 1,402 $ 22 $ — $ — $ 1,424 Watch — — — 158 — — — 158 Substandard — — — — — — — — PPP total $ — $ — $ — $ 1,560 $ 22 $ — $ — $ 1,582 PPP charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Owner occupied commercial real estate Pass $ 118,081 $ 397,969 $ 480,966 $ 698,709 $ 200,112 $ 345,593 $ 38,270 $ 2,279,700 Watch 6,316 5,595 67,107 1,421 2,811 41,544 3,346 128,140 Substandard — 23,318 30,964 2,764 10,547 14,264 — 81,857 Owner occupied commercial real estate total $ 124,397 $ 426,882 $ 579,037 $ 702,894 $ 213,470 $ 401,401 $ 41,616 $ 2,489,697 Owner occupied commercial real estate charge-offs $ — $ — $ 87 $ — $ 247 $ 88 $ — $ 422 Non-owner occupied commercial real estate Pass $ 112,658 $ 462,424 $ 626,077 $ 381,385 $ 169,602 $ 438,111 $ 16,734 $ 2,206,991 Watch 11,021 65,250 61,380 20,632 2,825 27,428 — 188,536 Substandard 720 — 134 8,149 362 50,504 — 59,869 Non-owner occupied commercial real estate total $ 124,399 $ 527,674 $ 687,591 $ 410,166 $ 172,789 $ 516,043 $ 16,734 $ 2,455,396 Non-owner occupied commercial real estate charge-offs $ — $ — $ — $ — $ — $ — $ — $ — As of September 30, 2024 Amortized Cost Basis of Term Loans by Year of Origination 2024 2023 2022 2021 2020 2019 and Prior Revolving Total Real estate construction Pass $ 126,889 $ 343,871 $ 374,867 $ 81,057 $ 7,059 $ 8,969 $ 6,850 $ 949,562 Watch — — 40,782 63,207 166 — — 104,155 Substandard — 9,375 56,656 11 12 65 86 66,205 Real estate construction total $ 126,889 $ 353,246 $ 472,305 $ 144,275 $ 7,237 $ 9,034 $ 6,936 $ 1,119,922 Real estate construction charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Agricultural and agricultural real estate Pass $ 74,398 $ 109,176 $ 175,308 $ 92,490 $ 48,115 $ 49,247 $ 117,190 $ 665,924 Watch 188 1,940 807 273 31 802 7,012 11,053 Substandard 731 1,136 8,610 1,619 121 12,017 — 24,234 Agricultural and agricultural real estate total $ 75,317 $ 112,252 $ 184,725 $ 94,382 $ 48,267 $ 62,066 $ 124,202 $ 701,211 Agricultural and agricultural real estate charge-offs $ — $ 12 $ 9,321 $ 17 $ 12 $ 167 $ 648 $ 10,177 Residential real estate Pass $ 34,859 $ 56,401 $ 145,289 $ 209,388 $ 61,100 $ 162,320 $ 18,401 $ 687,758 Watch 44 1,841 1,174 1,457 2,479 4,545 171 11,711 Substandard — 773 833 3,161 366 3,382 — 8,515 Residential real estate total $ 34,903 $ 59,015 $ 147,296 $ 214,006 $ 63,945 $ 170,247 $ 18,572 $ 707,984 Residential real estate charge-offs $ — $ — $ — $ — $ — $ 182 $ — $ 182 Consumer Pass $ 27,040 $ 33,375 $ 48,793 $ 27,657 $ 2,780 $ 6,461 $ 307,812 $ 453,918 Watch 353 663 366 141 20 862 2,248 4,653 Substandard 169 158 254 182 190 1,283 1,225 3,461 Consumer total $ 27,562 $ 34,196 $ 49,413 $ 27,980 $ 2,990 $ 8,606 $ 311,285 $ 462,032 Consumer charge-offs $ 12 $ 95 $ 183 $ 245 $ 17 $ 86 $ 1,982 $ 2,620 Total Pass $ 908,544 $ 1,812,190 $ 2,417,749 $ 1,736,848 $ 641,810 $ 1,354,260 $ 1,573,281 $ 10,444,682 Total Watch 31,876 129,495 219,918 99,824 10,505 81,764 118,488 691,870 Total Substandard 8,799 37,960 112,543 16,972 17,250 84,380 26,461 304,365 Total Loans $ 949,219 $ 1,979,645 $ 2,750,210 $ 1,853,644 $ 669,565 $ 1,520,404 $ 1,718,230 $ 11,440,917 Total charge-offs $ 12 $ 135 $ 23,982 $ 1,075 $ 3,575 $ 2,881 $ 11,958 $ 43,618 The following table shows the risk category of loans by loan category and year of origination as of December 31, 2023, 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 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 $ — $ — $ — $ — $ — $ — $ — $ — 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 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 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
Schedule of Past Due Financing Receivables	The following table sets forth information regarding accruing and nonaccrual loans at September 30, 2024, and December 31, 2023, in thousands: Accruing Loans 30-59 60-89 90 Days or Total Current Nonaccrual Total Loans September 30, 2024 Commercial and industrial $ 3,367 $ 509 $ 832 $ 4,708 $ 3,472,413 $ 25,972 $ 3,503,093 PPP — — — — 1,582 — 1,582 Owner occupied commercial real estate 1,503 103 — 1,606 2,482,680 5,411 2,489,697 Non-owner occupied commercial real estate 6 903 — 909 2,444,229 10,258 2,455,396 Real estate construction 3,707 13,105 — 16,812 1,102,948 162 1,119,922 Agricultural and agricultural real estate 1,058 — — 1,058 679,795 20,358 701,211 Residential real estate 2,010 1,483 — 3,493 699,183 5,308 707,984 Consumer 1,402 334 — 1,736 458,650 1,646 462,032 Total loans receivable held to maturity $ 13,053 $ 16,437 $ 832 $ 30,322 $ 11,341,480 $ 69,115 $ 11,440,917 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 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

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2024
Loans and Leases Receivable Disclosure [Abstract]
Schedule of Changes in the Allowance for Loan and Leases Losses	Changes in the allowance for credit losses on loans for the three- and nine- months ended September 30, 2024, and September 30, 2023, were as follows, in thousands: Commercial Owner Occupied Commercial Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Residential Consumer Total Balance at June 30, 2024 $ 44,800 $ 14,714 $ 13,697 $ 32,210 $ 8,905 $ 5,036 $ 7,499 $ 126,861 Charge-offs (22,006) (25) — — (9,302) (182) (622) (32,137) Recoveries 440 1 — 5 — — 2,756 3,202 Provision (benefit) 185 (1,439) 3,722 3,265 4,200 501 (1,563) 8,871 Balance at September 30, 2024 $ 23,419 $ 13,251 $ 17,419 $ 35,480 $ 3,803 $ 5,355 $ 8,070 $ 106,797 Commercial Owner Occupied Commercial Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Residential Consumer Total Balance at December 31, 2023 $ 40,679 $ 17,156 $ 17,249 $ 28,773 $ 4,292 $ 5,845 $ 8,572 $ 122,566 Charge-offs (30,217) (422) — — (10,177) (182) (2,620) (43,618) Recoveries 1,172 1 — 5 9 105 4,281 5,573 Provision (benefit) 11,785 (3,484) 170 6,702 9,679 (413) (2,163) 22,276 Balance at September 30, 2024 $ 23,419 $ 13,251 $ 17,419 $ 35,480 $ 3,803 $ 5,355 $ 8,070 $ 106,797 Commercial Owner Occupied Commercial Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Residential Consumer Total Balance at June 30, 2023 $ 29,396 $ 14,709 $ 17,976 $ 28,246 $ 3,511 $ 7,644 $ 9,716 $ 111,198 Charge-offs (1,344) — (607) — (10) — (2,003) (3,964) Recoveries 167 1 — 7 — — 127 302 Provision (benefit) 77 (36) (85) 726 903 (537) 1,624 2,672 Balance at September 30, 2023 $ 28,296 $ 14,674 $ 17,284 $ 28,979 $ 4,404 $ 7,107 $ 9,464 $ 110,208 Commercial Owner Occupied Commercial Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Residential Consumer Total Balance at December 31, 2022 $ 29,071 $ 13,948 $ 16,539 $ 29,998 $ 2,634 $ 7,711 $ 9,582 $ 109,483 Charge-offs (6,481) (19) (636) — (5,319) (59) (3,214) (15,728) Recoveries 2,007 113 — 26 11 19 1,592 3,768 Provision (benefit) 3,699 632 1,381 (1,045) 7,078 (564) 1,504 12,685 Balance at September 30, 2023 $ 28,296 $ 14,674 $ 17,284 $ 28,979 $ 4,404 $ 7,107 $ 9,464 $ 110,208
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	Changes in the allowance for credit losses for unfunded commitments for the three and nine months ended September 30, 2024, and September 30, 2023, were as follows: For the Three Months Ended September 30, 2024 2023 Balance at June 30, $ 13,057 $ 18,636 Provision (benefit) (2,595) (1,156) Balance at September 30, $ 10,462 $ 17,480 For the Nine Months Ended September 30, 2024 2023 Balance at December 31, $ 16,468 $ 20,196 Provision (benefit) (6,006) (2,716) Balance at September 30, $ 10,462 $ 17,480

GOODWILL AND CORE DEPOSIT INT_2

GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2024
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 consisted of core deposit intangibles and the associated accumulated amortization at September 30, 2024, and December 31, 2023, are presented in the table below, in thousands: September 30, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net Amortizing intangible assets: Core deposit intangibles $ 101,185 $ 87,028 $ 14,157 $ 101,185 $ 82,770 $ 18,415 Total $ 101,185 $ 87,028 $ 14,157 $ 101,185 $ 82,770 $ 18,415
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 Three months ending December 31, 2024 $ 1,333 Year ending December 31, 2025 4,700 2026 3,533 2027 2,601 2028 1,287 2029 466 Thereafter 237 Total $ 14,157

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Gains (Losses) on Derivative Instruments	The table below identifies the gains and losses recognized on HTLF's terminated derivative instruments designated as cash flow hedges for the three and nine months ended September 30, 2024, and September 30, 2023, in thousands: Effective Portion Recognized in OCI Reclassified from AOCI into Income Amount of Gain (Loss) Category Amount of Gain (Loss) Three Months Ended September 30, 2024 Interest rate swap $ — Interest income $ 247 Nine Months Ended September 30, 2024 Interest rate swap $ — Interest income $ 457 Three Months Ended September 30, 2023 Interest rate swap $ — Interest income $ 63 Nine Months Ended September 30, 2023 Interest rate swap $ 1,952 Interest income $ (638) 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 three- and nine- months ended September 30, 2024, and September 30, 2023, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Gain (loss) recognized in interest income and fees on loans $ 6 $ (375) $ 21 $ (371) Total amount of interest and fees on loans 192,506 182,394 587,328 505,136 Gain (loss) recognized in interest income on securities-taxable 452 (1,126) 64 (1,052) Total amount of interest on securities-taxable 51,116 54,800 145,511 168,948
Schedule of Balance Sheet Category and Fair Values of Derivative Instruments	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 as of September 30, 2024 and December 31, 2023, in thousands: Fair Value Balance Sheet Category September 30, 2024 Interest rate swaps-loans receivable held to maturity $ 20 Other assets Interest rate swaps-securities carried at fair value 17,181 Other assets Interest rate swaps-loans receivable held to maturity 29,808 Other liabilities 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 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 fair value hedge accounting relationships at September 30, 2024, and December 31, 2023, in thousands: Location in the Consolidated Carrying Amount of Cumulative Amount of Fair Value September 30, 2024 Interest rate swap Loans receivable held to maturity $ 2,531,741 $ 31,291 Interest rate swap Securities carried at fair value 756,044 (15,218) 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) The table below identifies the balance sheet category and fair values of the derivative instruments designated as loan swaps at September 30, 2024, and December 31, 2023, in thousands: Notional Fair Balance Sheet September 30, 2024 Customer interest rate swaps $ 2,002,260 $ 58,740 Other assets Customer interest rate swaps 2,002,260 (58,740) Other liabilities December 31, 2023 Customer interest rate swaps $ 1,672,729 $ 56,634 Other assets Customer interest rate swaps 1,672,729 (56,634) Other liabilities
Schedule of Balance Sheet Category and Fair Values of Embedded Derivatives	The table below identifies the effect of fair value hedge accounting on the consolidated statements of income, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Hedged item (loans receivable held to maturity) $ 42,060 $ (11,144) $ 6,661 $ (24,026) Hedged item (securities carried at fair value) 34,374 (36,362) 5,825 (65,872) Derivatives designated as hedging instruments on loans receivable held to maturity (42,054) 10,769 (6,640) 23,655 Derivatives designated as hedging instruments on securities carried at fair value (33,922) 35,236 (5,761) 64,820 Notional Amount Fair Value Balance Sheet Category September 30, 2024 Embedded derivatives $ 2,248 $ 26 Other assets December 31, 2023 Embedded derivatives $ 2,391 $ 61 Other assets The table below identifies the gains and losses recognized on HTLF's embedded derivatives for the three- and nine- months ended September 30, 2024, and September 30, 2023, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Gain (loss) recognized in other noninterest income on embedded derivatives $ (36) $ 20 $ (35) $ (17)
Schedule of Other Derivatives Not Designated as Hedging Instruments, Balance Sheet and Income Category	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 September 30, 2024, and December 31, 2023, in thousands: Notional Amount Fair Value Balance Sheet Category September 30, 2024 Undesignated interest rate swaps $ 2,248 $ (26) Other liabilities December 31, 2023 Undesignated interest rate swaps $ 2,391 $ (61) 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. As of the balance sheet dates presented above there were no interest rate lock commitments or forward commitments. 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 three- and nine- months ended September 30, 2024, and September 30, 2023, in thousands: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Interest rate lock commitments (mortgage) $ — $ (352) $ — $ (70) Forward commitments — (4) — 87 Undesignated interest rate swaps 36 9 35 26

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The table below presents HTLF's assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2024, and December 31, 2023, 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 September 30, 2024 Assets Securities available for sale U.S. treasuries $ 7,963 $ 7,963 $ — $ — U.S. agencies 11,440 — 11,440 — Obligations of states and political subdivisions 740,624 — 740,624 — Mortgage-backed securities - agency 1,344,977 — 1,344,977 — Mortgage-backed securities - non-agency 1,236,696 — 1,236,696 — Commercial mortgage-backed securities - agency 62,533 — 62,533 — Commercial mortgage-backed securities - non-agency 387,941 — 387,941 — Asset-backed securities 122,730 — 122,730 — Corporate bonds 120,314 — 120,314 — Equity securities with a readily determinable fair value 22,117 — 22,117 — Derivative financial instruments (1) 75,967 — 75,967 — Total assets at fair value $ 4,133,302 $ 7,963 $ 4,125,339 $ — Liabilities Derivative financial instruments (2) $ 88,574 $ — $ 88,574 $ — Total liabilities at fair value $ 88,574 $ — $ 88,574 $ — 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 — Total assets at fair value $ 4,731,795 $ 32,118 $ 4,699,677 $ — Liabilities Derivative financial instruments (2) $ 84,249 $ — $ 84,249 $ — 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.
Schedule of Fair Value Measurements, Nonrecurring	The tables below present HTLF's assets that are measured at fair value on a nonrecurring basis as of September 30, 2024, and December 31, 2023, in thousands: Fair Value Measurements at September 30, 2024 Total Quoted Prices in Significant Other Significant Year-to- Collateral dependent individually assessed loans: Commercial and industrial $ 15,242 $ — $ — $ 15,242 $ 20,563 Owner occupied commercial real estate 2,631 — — 2,631 (23) Non-owner occupied commercial real estate 5,661 — — 5,661 — Real estate construction 675 — — 675 — Agricultural and agricultural real estate 15,927 — — 15,927 9,269 Residential real estate 727 — — 727 — Total collateral dependent individually assessed loans $ 40,863 $ — $ — $ 40,863 $ 29,809 Loans held for sale $ — $ — $ — $ — $ — Other real estate owned 6,805 — — 6,805 — Premises, furniture and equipment held for sale 9,864 — — 9,864 2,136 Fair Value Measurements at December 31, 2023 Total Quoted Prices in Significant Other Significant Year-to- 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
Schedule of Fair Value Inputs, Assets, Quantitative Information	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 Valuation Unobservable Range (Weighted Other real estate owned $ 6,805 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Premises, furniture and equipment held for sale 9,864 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Collateral dependent individually assessed loans: Commercial and industrial 15,242 Modified appraised value Third party appraisal (1) Appraisal discount 0-15% (2) Owner occupied commercial real estate 2,631 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Non-owner occupied commercial real estate 5,661 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Real estate construction 675 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Agricultural and agricultural real estate 15,927 Modified appraised value Third party appraisal (1) Appraisal discount 0-15% (2) Residential real estate 727 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 12/31/2023 Valuation Unobservable Range (Weighted Average) Other real estate owned $ 12,548 Modified appraised value Third party appraisal (1) Appraisal discount 0-10% (2) Premises, furniture and equipment held for sale 4,069 Modified appraised value Third party appraisal (1) Appraisal discount 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.
Schedule of Fair Value, by Balance Sheet Grouping	The table below is a summary of the estimated fair value of HTLF's financial instruments (as defined by ASC 825) as of September 30, 2024, and December 31, 2023, in thousands. The carrying amounts in the following tables 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 premises, furniture and equipment, premises, furniture and equipment held for sale, OREO, goodwill, and other intangibles and other liabilities. HTLF does not believe that the estimated information presented herein 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, deposit gathering or fee generating activities. Many of the estimates presented herein 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 September 30, 2024 Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 588,394 $ 588,394 $ 588,394 $ — $ — Time deposits in other financial institutions 1,050 1,050 1,050 — — Securities: Carried at fair value 4,057,335 4,057,335 7,963 4,049,372 — Held to maturity 839,623 844,296 — 844,296 — Other investments 69,511 69,511 — 69,511 — Loans held for sale — — — — — Loans, net: Commercial and industrial 3,479,674 3,309,913 — 3,294,671 15,242 PPP 1,582 1,582 — 1,582 — Owner occupied commercial real estate 2,476,446 2,333,179 — 2,330,548 2,631 Non-owner occupied commercial real estate 2,437,977 2,336,488 — 2,330,827 5,661 Real estate construction 1,084,442 1,085,637 — 1,084,962 675 Agricultural and agricultural real estate 697,408 644,749 — 628,822 15,927 Residential real estate 702,629 621,419 — 620,692 727 Consumer 453,962 438,892 — 438,892 — Total Loans, net 11,334,120 10,771,859 — 10,730,996 40,863 Cash surrender value on life insurance 199,998 199,998 — 199,998 — Derivative financial instruments (1) 75,967 75,967 — 75,967 — Financial liabilities: Deposits Demand deposits 4,009,218 4,009,218 — 4,009,218 — Savings deposits 8,926,192 8,926,192 — 8,926,192 — Time deposits 2,017,806 2,017,806 — 2,017,806 — Borrowings 546,219 546,219 — 546,219 — Term Debt 373,324 375,240 — 375,240 — Derivative financial instruments (2) 88,574 88,574 — 88,574 — (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 $ 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 and industrial 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.

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Summary of Status of RSUs	A summary of the RSUs outstanding as of September 30, 2024, and September 30, 2023, and changes during the nine months ended September 30, 2024 and 2023, follows: 2024 2023 Shares Weighted-Average Grant Date Shares Weighted-Average Grant Date Outstanding at January 1, 466,105 $ 47.21 424,086 $ 46.15 Granted 340,855 34.61 272,465 45.33 Vested (203,582) 44.11 (175,313) 41.74 Forfeited (68,620) 45.78 (42,091) 46.25 Outstanding at September 30, 534,758 $ 40.54 479,147 $ 47.29
Schedule of Share-Based Payment Arrangement, Option, Activity	A summary of the status of stock options as of September 30, 2024, and September 30, 2023, and changes during the nine months ended September 30, 2024 and 2023, follows: 2024 2023 Shares Weighted Average Shares Weighted Average Outstanding January 1, 58,066 $ 48.79 64,518 $ 48.79 Granted — — — — Exercised (806) 48.79 — — Forfeited (5,161) 48.79 (6,452) 48.79 Outstanding at September 30, 52,099 48.79 58,066 48.79 Options exercisable at September 30 12,418 $ 48.79 — $ —

BASIS OF PRESENTATION (Narrativ

BASIS OF PRESENTATION (Narrative) (Details) $ / shares in Units, $ in Thousands			3 Months Ended	9 Months Ended
	Nov. 08, 2024 USD ($)	Apr. 27, 2024 $ / shares	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2024 USD ($) segment $ / shares	Oct. 31, 2024 USD ($)	Apr. 28, 2024 $ / shares shares	Dec. 31, 2023 USD ($) $ / shares
Business Acquisition [Line Items]
Common stock, par value (in dollars per share) | $ / shares			$ 1	$ 1			$ 1
Pledged securities to support borrowings			$ 4,057,335	$ 4,057,335			$ 4,646,891
Number of operating segments | segment				1
Qualified Affordable Housing Investments
Affordable housing project investments			5,200	$ 5,200			$ 5,900
Affordable housing tax credits, amount			257	770
Affordable housing, other tax benefits, amount			33	98
Affordable housing tax credits and other tax benefits, amount			290	868
Affordable housing project investments, amortization			235	704
Income (loss) from affordable housing projects			55	164
Asset Pledged as Collateral
Business Acquisition [Line Items]
Pledged securities to support borrowings			$ 501,800	$ 501,800
Subsequent Event
Business Acquisition [Line Items]
Repayment of bank term funding program advances	$ 500,000
Interest Rate Swap, Protection For Unrealized Securities Losses | Fair value hedges | Subsequent Event
Business Acquisition [Line Items]
Notional amount					$ 838,100
Interest Rate Swap, Conversion From Fixed To Floating Rates | Fair value hedges | Subsequent Event
Business Acquisition [Line Items]
Notional amount					2,500,000
Fair value underlying asset					$ 1,800
Bank Merger
Business Acquisition [Line Items]
Common stock, par value (in dollars per share) | $ / shares						$ 1
Business combination, equity interest conversion per common share (in shares) | shares						0.55
Business combination, equity interest conversion, per preferred share (in shares) | shares						1
Bank Merger | HTLF
Business Acquisition [Line Items]
Common stock, par value (in dollars per share) | $ / shares		$ 1
Preferred stock, percentage		7%
Preferred stock, par value (in dollars per share) | $ / shares		$ 1

BASIS OF PRESENTATION (Earnings

BASIS OF PRESENTATION (Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income attributable to HTLF	$ 64,153	$ 48,091	$ 155,602	$ 150,283
Preferred dividends	(2,013)	(2,013)	(6,038)	(6,038)
Net income available to common stockholders	$ 62,140	$ 46,078	$ 149,564	$ 144,245
Weighted average common shares outstanding for basic earnings per share (in shares)	43,000	42,761	42,908	42,681
Assumed incremental common shares issued upon vesting of outstanding restricted stock units (in shares)	195	52	172	89
Weighted average common shares for diluted earnings per share (in shares)	43,195	42,813	43,080	42,770
Earnings per common share — basic (in dollars per share)	$ 1.45	$ 1.08	$ 3.49	$ 3.38
Earnings per common share — diluted (in dollars per share)	$ 1.44	$ 1.08	$ 3.47	$ 3.37
Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive common stock equivalents and stock options excluded from diluted earnings per share computation (in shares)	0	204	0	107
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of antidilutive common stock equivalents and stock options excluded from diluted earnings per share computation (in shares)	31	58	53	62

SECURITIES (Securities availabl

SECURITIES (Securities available for sale) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Gains	$ 4,762	$ 401
Gross Unrealized Losses	(343,170)	(453,854)
Estimated Fair Value	880,341
Equity securities with a readily determinable fair value	22,117	21,056
Amortized Cost	4,395,743	5,100,344
Estimated Fair Value	4,057,335	4,646,891
Total debt securities
Debt Securities, Available-for-sale [Line Items]
Total debt securities	4,373,626	5,079,288
Gross Unrealized Gains	4,762	401
Gross Unrealized Losses	(343,170)	(453,854)
Estimated Fair Value	4,035,218	4,625,835
U.S. treasuries
Debt Securities, Available-for-sale [Line Items]
Total debt securities	7,999	32,459
Gross Unrealized Gains	12	0
Gross Unrealized Losses	(48)	(341)
Estimated Fair Value	7,963	32,118
U.S. agencies
Debt Securities, Available-for-sale [Line Items]
Total debt securities	11,540	14,724
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(100)	(194)
Estimated Fair Value	11,440	14,530
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Total debt securities	831,693	839,754
Gross Unrealized Gains	41	25
Gross Unrealized Losses	(91,110)	(98,534)
Estimated Fair Value	740,624	741,245
Mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	1,529,857	1,620,409
Gross Unrealized Gains	54	13
Gross Unrealized Losses	(184,934)	(226,793)
Estimated Fair Value	1,344,977	1,393,629
Mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	1,274,395	1,616,414
Gross Unrealized Gains	4,627	363
Gross Unrealized Losses	(42,326)	(87,649)
Estimated Fair Value	1,236,696	1,529,128
Commercial mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	71,504	76,076
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(8,971)	(11,288)
Estimated Fair Value	62,533	64,788
Commercial mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Total debt securities	394,298	526,974
Gross Unrealized Gains	28	0
Gross Unrealized Losses	(6,385)	(12,116)
Estimated Fair Value	387,941	514,858
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Total debt securities	129,896	232,140
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(7,166)	(14,770)
Estimated Fair Value	122,730	217,370
Corporate bonds
Debt Securities, Available-for-sale [Line Items]
Total debt securities	122,444	120,338
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2,130)	(2,169)
Estimated Fair Value	$ 120,314	$ 118,169

SECURITIES (Held to maturity se

SECURITIES (Held to maturity securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 839,623	$ 838,241
Gross Unrealized Gains	9,913	3,622
Gross Unrealized Losses	(5,240)	(25,464)
Estimated Fair Value	844,296	816,399
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	839,623	838,241
Gross Unrealized Gains	9,913	3,622
Gross Unrealized Losses	(5,240)	(25,464)
Estimated Fair Value	$ 844,296	$ 816,399

SECURITIES (Narrative) (Details

SECURITIES (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]
Accrued interest receivable	$ 24,100	$ 28,000
Debt securities, trading and equity securities, carrying value	4,395,743
Amortized cost of FHLBs	2,200	25,800
Asset Pledged as Collateral
Debt and Equity Securities, FV-NI [Line Items]
Debt securities, trading and equity securities, carrying value	$ 3,470,000	$ 2,630,000

SECURITIES (Securities availa_2

SECURITIES (Securities available for sale debt maturities) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost
Due in 1 year or less	$ 6,008
Due in 1 to 5 years	57,089
Due in 5 to 10 years	28,718
Due after 10 years	881,861
Total debt securities	973,676
Mortgage and asset-backed securities	3,399,950
Equity securities with a readily determinable fair value	22,117
Total investment securities	4,395,743
Estimated Fair Value
Due in 1 year or less	5,941
Due in 1 to 5 years	55,615
Due in 5 to 10 years	26,262
Due after 10 years	792,523
Estimated Fair Value	880,341
Mortgage and asset-backed securities	3,154,877
Equity securities with a readily determinable fair value	22,117	$ 21,056
Total investment securities	$ 4,057,335

SECURITIES (Securities held to

SECURITIES (Securities held to maturity debt maturities) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost
Due in 1 year or less	$ 5,723
Due in 1 to 5 years	96,350
Due in 5 to 10 years	223,032
Due after 10 years	514,518
Total debt securities	839,623	$ 838,241
Estimated Fair Value
Due in 1 year or less	5,770
Due in 1 to 5 years	97,899
Due in 5 to 10 years	227,641
Due after 10 years	512,986
Estimated Fair Value	$ 844,296	$ 816,399

SECURITIES (Gross realized gain

SECURITIES (Gross realized gain (loss)) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 31,036	$ 44,457	$ 128,872	$ 331,196
Gross security gains	0	803	0	1,286
Gross security losses	$ 9,299	$ 744	$ 19,855	$ 2,656

SECURITIES (Debt securities ava

SECURITIES (Debt securities available for sale) (Details) $ in Thousands	Sep. 30, 2024 USD ($) security investmentCategory	Dec. 31, 2023 USD ($) security
Fair Value
Less than 12 months	$ 101,267	$ 629,647
12 months or longer	3,278,546	3,770,658
Total	3,379,813	4,400,305
Unrealized Losses
Less than 12 months	(12,206)	(34,481)
12 months or longer	(330,964)	(419,373)
Total	$ (343,170)	$ (453,854)
Count
Less than 12 months | security	8	21
12 months or longer | security	376	406
Total | security	384	427
Number of investment categories | investmentCategory	2
U.S. treasuries
Fair Value
Less than 12 months	$ 0	$ 2,985
12 months or longer	4,955	26,138
Total	4,955	29,123
Unrealized Losses
Less than 12 months	0	(12)
12 months or longer	(48)	(329)
Total	$ (48)	$ (341)
Count
Less than 12 months | security	0	1
12 months or longer | security	1	3
Total | security	1	4
U.S. agencies
Fair Value
Less than 12 months	$ 0	$ 0
12 months or longer	11,440	14,530
Total	11,440	14,530
Unrealized Losses
Less than 12 months	0	0
12 months or longer	(100)	(194)
Total	$ (100)	$ (194)
Count
Less than 12 months | security	0	0
12 months or longer | security	4	4
Total | security	4	4
Obligations of states and political subdivisions
Fair Value
Less than 12 months	$ 1,690	$ 1,440
12 months or longer	732,155	736,653
Total	733,845	738,093
Unrealized Losses
Less than 12 months	(10)	(65)
12 months or longer	(91,100)	(98,469)
Total	$ (91,110)	$ (98,534)
Count
Less than 12 months | security	3	1
12 months or longer | security	146	150
Total | security	149	151
Mortgage-backed securities - agency
Fair Value
Less than 12 months	$ 0	$ 194
12 months or longer	1,338,682	1,392,769
Total	1,338,682	1,392,963
Unrealized Losses
Less than 12 months	0	(2)
12 months or longer	(184,934)	(226,791)
Total	$ (184,934)	$ (226,793)
Count
Less than 12 months | security	0	2
12 months or longer | security	158	166
Total | security	158	168
Mortgage-backed securities - non-agency
Fair Value
Less than 12 months	$ 738	$ 415,934
12 months or longer	666,901	902,291
Total	667,639	1,318,225
Unrealized Losses
Less than 12 months	(7,756)	(24,568)
12 months or longer	(34,570)	(63,081)
Total	$ (42,326)	$ (87,649)
Count
Less than 12 months | security	1	12
12 months or longer | security	29	35
Total | security	30	47
Commercial mortgage-backed securities - agency
Fair Value
Less than 12 months	$ 0	$ 0
12 months or longer	62,533	64,788
Total	62,533	64,788
Unrealized Losses
Less than 12 months	0	0
12 months or longer	(8,971)	(11,288)
Total	$ (8,971)	$ (11,288)
Count
Less than 12 months | security	0	0
12 months or longer | security	15	17
Total | security	15	17
Commercial mortgage-backed securities - non-agency
Fair Value
Less than 12 months	$ 7,708	$ 0
12 months or longer	375,513	507,044
Total	383,221	507,044
Unrealized Losses
Less than 12 months	(106)	0
12 months or longer	(6,279)	(12,116)
Total	$ (6,385)	$ (12,116)
Count
Less than 12 months | security	1	0
12 months or longer | security	13	16
Total | security	14	16
Asset-backed securities
Fair Value
Less than 12 months	$ 91,131	$ 148,063
12 months or longer	31,599	69,307
Total	122,730	217,370
Unrealized Losses
Less than 12 months	(4,334)	(9,723)
12 months or longer	(2,832)	(5,047)
Total	$ (7,166)	$ (14,770)
Count
Less than 12 months | security	3	4
12 months or longer | security	4	7
Total | security	7	11
Corporate bonds
Fair Value
Less than 12 months	$ 0	$ 61,031
12 months or longer	54,768	57,138
Total	54,768	118,169
Unrealized Losses
Less than 12 months	0	(111)
12 months or longer	(2,130)	(2,058)
Total	$ (2,130)	$ (2,169)
Count
Less than 12 months | security	0	1
12 months or longer | security	6	8
Total | security	6	9

SECURITIES (Securities held t_2

SECURITIES (Securities held to maturity) (Details) $ in Thousands	Sep. 30, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Fair Value
Less than 12 months	$ 0	$ 145,471
12 months or longer	359,221	569,691
Total	359,221	715,162
Unrealized Losses
Less than 12 months	0	(3,706)
12 months or longer	(5,240)	(21,758)
Total	$ (5,240)	$ (25,464)
Count
Less than 12 months | security	0	23
12 months or longer | security	66	126
Total | security	66	149
Obligations of states and political subdivisions
Fair Value
Less than 12 months	$ 0	$ 145,471
12 months or longer	359,221	569,691
Total	359,221	715,162
Unrealized Losses
Less than 12 months	0	(3,706)
12 months or longer	(5,240)	(21,758)
Total	$ (5,240)	$ (25,464)
Count
Less than 12 months | security	0	23
12 months or longer | security	66	126
Total | security	66	149

SECURITIES (Schedule of financi

SECURITIES (Schedule of financing receivable credit quality indicators) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 839,623	$ 838,241
AAA
Financing Receivable, Credit Quality Indicator [Line Items]
Total	99,869	88,550
AA, AA+, AA-
Financing Receivable, Credit Quality Indicator [Line Items]
Total	562,582	583,816
A+, A, A-
Financing Receivable, Credit Quality Indicator [Line Items]
Total	149,549	139,658
BBB
Financing Receivable, Credit Quality Indicator [Line Items]
Total	19,762	20,133
Not Rated
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 7,861	$ 6,084

LOANS (Loans held to maturity)

LOANS (Loans held to maturity) (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	$ 11,440,917,000		$ 12,068,645,000
Allowance for credit losses	(106,797,000)	$ (126,861,000)	(122,566,000)	$ (110,208,000)	$ (111,198,000)	$ (109,483,000)
Loans receivable, net	11,334,120,000		11,946,079,000
Paycheck Protection Program ("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	3,503,093,000		3,652,047,000
Allowance for credit losses	(23,419,000)	(44,800,000)	(40,679,000)	(28,296,000)	(29,396,000)	(29,071,000)
Commercial and industrial | Paycheck Protection Program ("PPP")
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	1,582,000		2,777,000
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	2,489,697,000		2,638,175,000
Allowance for credit losses	(13,251,000)	(14,714,000)	(17,156,000)	(14,674,000)	(14,709,000)	(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	2,455,396,000		2,553,711,000
Allowance for credit losses	(17,419,000)	(13,697,000)	(17,249,000)	(17,284,000)	(17,976,000)	(16,539,000)
Commercial and industrial | Real Estate Construction
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	1,119,922,000		1,011,716,000
Allowance for credit losses	(35,480,000)	(32,210,000)	(28,773,000)	(28,979,000)	(28,246,000)	(29,998,000)
Agricultural and agricultural real estate
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	701,211,000		919,184,000
Allowance for credit losses	(3,803,000)	(8,905,000)	(4,292,000)	(4,404,000)	(3,511,000)	(2,634,000)
Residential real estate
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	707,984,000		797,829,000
Allowance for credit losses	(5,355,000)	(5,036,000)	(5,845,000)	(7,107,000)	(7,644,000)	(7,711,000)
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Total loans receivable held to maturity	462,032,000		493,206,000
Allowance for credit losses	$ (8,070,000)	$ (7,499,000)	$ (8,572,000)	$ (9,464,000)	$ (9,716,000)	$ (9,582,000)

LOANS (Narrative) (Details)

LOANS (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Loans and Leases [Line Items]
Accrued interest receivable	$ 60,100,000		$ 60,100,000			$ 65,400,000
Unfunded commitments	0		0
Total Loans	11,440,917,000		11,440,917,000			12,068,645,000
Allowance for credit losses	106,797,000	$ 110,208,000	106,797,000	$ 110,208,000	$ 126,861,000	$ 122,566,000	$ 111,198,000	$ 109,483,000
Loans secured by residential real estate property in process of foreclosure	$ 918,000		$ 918,000
Loans delinquent 30 to 89 days, percentage	0.26%		0.26%			0.09%
Interest income on nonaccrual loans	$ 0	$ 0	$ 0	$ 0
Nonaccrual loans with no related allowance	28,700,000		28,700,000			$ 52,500,000
Paycheck Protection Program ("PPP")
Loans and Leases [Line Items]
Allowance for credit losses	0		0
Paycheck Protection Program ("PPP") | Nonpass
Loans and Leases [Line Items]
Total Loans	$ 158,000		$ 158,000			$ 136,000,000

LOANS (Allowance for credit los

LOANS (Allowance for credit losses on financing receivables) (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans individually evaluated for impairment, nonaccrual threshold	$ 500,000
Allowance For Credit Losses
Individually Evaluated for Credit Losses	9,933,000		$ 20,413,000
Collectively Evaluated for Credit Losses	96,864,000		102,153,000
Total	106,797,000	$ 126,861,000	122,566,000	$ 110,208,000	$ 111,198,000	$ 109,483,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	50,797,000		80,385,000
Loans Collectively Evaluated for Credit Losses	11,390,120,000		11,988,260,000
Total	11,440,917,000		12,068,645,000
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	3,185,000		18,425,000
Collectively Evaluated for Credit Losses	20,234,000		22,254,000
Total	23,419,000	44,800,000	40,679,000	28,296,000	29,396,000	29,071,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	18,428,000		41,847,000
Loans Collectively Evaluated for Credit Losses	3,484,665,000		3,610,200,000
Total	3,503,093,000		3,652,047,000
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	1,582,000		2,777,000
Total	1,582,000		2,777,000
Commercial and industrial | Owner occupied commercial real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	2,000		0
Collectively Evaluated for Credit Losses	13,249,000		17,156,000
Total	13,251,000	14,714,000	17,156,000	14,674,000	14,709,000	13,948,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	2,633,000		30,400,000
Loans Collectively Evaluated for Credit Losses	2,487,064,000		2,607,775,000
Total	2,489,697,000		2,638,175,000
Commercial and industrial | Non-owner occupied commercial real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	4,447,000		0
Collectively Evaluated for Credit Losses	12,972,000		17,249,000
Total	17,419,000	13,697,000	17,249,000	17,284,000	17,976,000	16,539,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	10,108,000		0
Loans Collectively Evaluated for Credit Losses	2,445,288,000		2,553,711,000
Total	2,455,396,000		2,553,711,000
Commercial and industrial | Real estate construction
Allowance For Credit Losses
Individually Evaluated for Credit Losses	22,000		56,000
Collectively Evaluated for Credit Losses	35,458,000		28,717,000
Total	35,480,000	32,210,000	28,773,000	28,979,000	28,246,000	29,998,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	697,000		697,000
Loans Collectively Evaluated for Credit Losses	1,119,225,000		1,011,019,000
Total	1,119,922,000		1,011,716,000
Agricultural and agricultural real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	2,277,000		1,932,000
Collectively Evaluated for Credit Losses	1,526,000		2,360,000
Total	3,803,000	8,905,000	4,292,000	4,404,000	3,511,000	2,634,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	18,204,000		6,700,000
Loans Collectively Evaluated for Credit Losses	683,007,000		912,484,000
Total	701,211,000		919,184,000
Residential real estate
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0		0
Collectively Evaluated for Credit Losses	5,355,000		5,845,000
Total	5,355,000	5,036,000	5,845,000	7,107,000	7,644,000	7,711,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	727,000		741,000
Loans Collectively Evaluated for Credit Losses	707,257,000		797,088,000
Total	707,984,000		797,829,000
Consumer
Allowance For Credit Losses
Individually Evaluated for Credit Losses	0		0
Collectively Evaluated for Credit Losses	8,070,000		8,572,000
Total	8,070,000	$ 7,499,000	8,572,000	$ 9,464,000	$ 9,716,000	$ 9,582,000
Gross Loans Receivable Held to Maturity
Loans Individually Evaluated for Credit Losses	0		0
Loans Collectively Evaluated for Credit Losses	462,032,000		493,206,000
Total	$ 462,032,000		$ 493,206,000

LOANS (Loan modifications) (Det

LOANS (Loan modifications) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 1,154	$ 1,992	$ 3,495	$ 9,973
% of Loan Category	0.01%	0.02%	0.03%	0.08%
Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0	$ 0	$ 0	$ 5,043
% of Loan Category	0%	0%	0%	0.04%
Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0	$ 0	$ 3,116	$ 0
% of Loan Category	0%	0%	0.03%	0%
Commercial and industrial | Commercial and industrial | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 1,068	$ 0	$ 1,285	$ 4,233
% of Loan Category	0.03%	0%	0.04%	0.12%
Commercial and industrial | Commercial and industrial | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0	$ 0	$ 0	$ 0
% of Loan Category	0%	0%	0%	0%
Commercial and industrial | Commercial and industrial | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0	$ 0	$ 0	$ 0
% of Loan Category	0%	0%	0%	0%
Commercial and industrial | Real estate construction | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 86	$ 0	$ 86	$ 1,453
% of Loan Category	0.01%	0%	0.01%	0.14%
Commercial and industrial | Real estate construction | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0	$ 0	$ 0	$ 0
% of Loan Category	0%	0%	0%	0%
Commercial and industrial | Real estate construction | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0	$ 0	$ 3,116	$ 0
% of Loan Category	0%	0%	0.28%	0%
Commercial and industrial | Owner occupied commercial real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 0	$ 0
% of Loan Category			0%	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			$ 0	$ 5,043
% of Loan Category			0%	0.21%
Commercial and industrial | Owner occupied commercial real estate | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 0	$ 0
% of Loan Category			0%	0%
Commercial and industrial | Non-owner occupied commercial real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 614	$ 0
% of Loan Category			0.03%	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	$ 0
% of Loan Category			0%	0%
Commercial and industrial | Non-owner occupied commercial real estate | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 0	$ 0
% of Loan Category			0%	0%
Agricultural and agricultural real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0	$ 1,992		$ 3,546
% of Loan Category	0%	0.24%		0.42%
Agricultural and agricultural real estate | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0	$ 0		$ 0
% of Loan Category	0%	0%		0%
Agricultural and agricultural real estate | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis	$ 0	$ 0		$ 0
% of Loan Category	0%	0%		0%
Residential real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 1,347	$ 741
% of Loan Category			0.19%	0.09%
Residential real estate | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 0	$ 0
% of Loan Category			0%	0%
Residential real estate | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 0	$ 0
% of Loan Category			0%	0%
Consumer | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 163
% of Loan Category			0.04%
Consumer | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis			$ 0
% of Loan Category			0%
Consumer | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized Cost Basis
% of Loan Category

LOANS (Financial effect of loan

LOANS (Financial effect of loan modifications) (Details)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Commercial and industrial | Commercial and industrial | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension (Months)	8 months	8 months
Commercial and industrial | Commercial and industrial | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Only Payments (Months)	0 months	0 months
Commercial and industrial | Commercial and industrial | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Rate Reduction (Months)	0 months	0 months
Commercial and industrial | Non-owner occupied commercial real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension (Months)	13 months
Commercial and industrial | Non-owner occupied commercial real estate | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Only Payments (Months)	0 months
Commercial and industrial | Non-owner occupied commercial real estate | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Rate Reduction (Months)	25 months
Commercial and industrial | Real Estate Construction | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension (Months)	13 months	6 months
Commercial and industrial | Real Estate Construction | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Only Payments (Months)	0 months	0 months
Commercial and industrial | Real Estate Construction | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Rate Reduction (Months)	0 months	0 months
Commercial and industrial | Owner occupied commercial real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension (Months)		0 months
Commercial and industrial | Owner occupied commercial real estate | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Only Payments (Months)		12 months
Commercial and industrial | Owner occupied commercial real estate | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Rate Reduction (Months)		0 months
Residential real estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension (Months)	4 months	12 months
Residential real estate | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Only Payments (Months)	0 months	0 months
Residential real estate | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Rate Reduction (Months)	0 months	0 months
Consumer | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension (Months)	83 months
Consumer | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Only Payments (Months)	0 months
Consumer | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Rate Reduction (Months)	0 months
Agricultural and agricultural real estate | Real Estate Construction | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension (Months)		11 months
Agricultural and agricultural real estate | Real Estate Construction | Term Extension and Interest Only Payments
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Only Payments (Months)		0 months
Agricultural and agricultural real estate | Real Estate Construction | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted Average Term Extension and Interest Rate Reduction (Months)		0 months

LOANS (Accruing loans - aging a

LOANS (Accruing loans - aging analysis) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	$ 69,115	$ 95,426
Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	249		$ 2,194
Total Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	1,961		0
30-59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
60-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	1,961		0
90 Days or More Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	4,401		12,822
Commercial and industrial | Commercial and industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	25,972	46,815
Commercial and industrial | Commercial and industrial | Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	0		0
Commercial and industrial | Commercial and industrial | Total Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Commercial and industrial | Commercial and industrial | 30-59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Commercial and industrial | Commercial and industrial | 60-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Commercial and industrial | Commercial and industrial | 90 Days or More Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Commercial and industrial | Commercial and industrial | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	1,285		4,233
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	10,258	367
Commercial and industrial | Non-owner occupied commercial real estate | Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	0
Commercial and industrial | Non-owner occupied commercial real estate | Total Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	614
Commercial and industrial | Non-owner occupied commercial real estate | 30-59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0
Commercial and industrial | Non-owner occupied commercial real estate | 60-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	614
Commercial and industrial | Non-owner occupied commercial real estate | 90 Days or More Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0
Commercial and industrial | Non-owner occupied commercial real estate | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0
Commercial and industrial | Real Estate Construction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	162	783
Commercial and industrial | Real Estate Construction | Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	86		1,453
Commercial and industrial | Real Estate Construction | Total Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Commercial and industrial | Real Estate Construction | 30-59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Commercial and industrial | Real Estate Construction | 60-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Commercial and industrial | Real Estate Construction | 90 Days or More Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Commercial and industrial | Real Estate Construction | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	3,116		0
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	5,411	31,592
Commercial and industrial | Owner occupied commercial real estate | Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual			0
Commercial and industrial | Owner occupied commercial real estate | Total Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			0
Commercial and industrial | Owner occupied commercial real estate | 30-59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			0
Commercial and industrial | Owner occupied commercial real estate | 60-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			0
Commercial and industrial | Owner occupied commercial real estate | 90 Days or More Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			0
Commercial and industrial | Owner occupied commercial real estate | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			5,043
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	5,308	5,086
Residential real estate | Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	0		741
Residential real estate | Total Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	1,347		0
Residential real estate | 30-59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Residential real estate | 60-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	1,347		0
Residential real estate | 90 Days or More Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Residential real estate | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0		0
Consumer
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	1,646	1,573
Consumer | Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	163
Consumer | Total Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0
Consumer | 30-59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0
Consumer | 60-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0
Consumer | 90 Days or More Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0
Consumer | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans	0
Agricultural and agricultural real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual	$ 20,358	$ 9,210
Agricultural and agricultural real estate | Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Nonaccrual			0
Agricultural and agricultural real estate | Total Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			0
Agricultural and agricultural real estate | 30-59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			0
Agricultural and agricultural real estate | 60-89 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			0
Agricultural and agricultural real estate | 90 Days or More Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			0
Agricultural and agricultural real estate | Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Accruing Loans			$ 3,546

LOANS (Loans by credit quality

LOANS (Loans by credit quality indicator) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost Basis of Term Loans by Year of Origination
Year One	$ 949,219		$ 949,219	$ 2,247,517
Year Two	1,979,645		1,979,645	3,073,040
Year Three	2,750,210		2,750,210	2,172,951
Year Four	1,853,644		1,853,644	802,905
Year Five	669,565		669,565	720,479
Year Six and Prior	1,520,404		1,520,404	1,148,381
Revolving	1,718,230		1,718,230	1,903,372
Total	11,440,917		11,440,917	12,068,645
Charge-offs
Year One			12	531
Year Two			135	1,953
Year Three			23,982	958
Year Four			1,075	1,527
Year Five			3,575	981
Year Six and Prior			2,881	2,272
Revolving			11,958	11,392
Total charge-offs	32,137	$ 3,964	43,618	19,614
Pass
Amortized Cost Basis of Term Loans by Year of Origination
Year One	908,544		908,544	2,085,645
Year Two	1,812,190		1,812,190	2,901,425
Year Three	2,417,749		2,417,749	2,128,112
Year Four	1,736,848		1,736,848	773,698
Year Five	641,810		641,810	651,885
Year Six and Prior	1,354,260		1,354,260	1,012,958
Revolving	1,573,281		1,573,281	1,838,626
Total	10,444,682		10,444,682	11,392,349
Watch
Amortized Cost Basis of Term Loans by Year of Origination
Year One	31,876		31,876	103,921
Year Two	129,495		129,495	130,920
Year Three	219,918		219,918	33,047
Year Four	99,824		99,824	11,501
Year Five	10,505		10,505	38,127
Year Six and Prior	81,764		81,764	73,492
Revolving	118,488		118,488	31,236
Total	691,870		691,870	422,244
Substandard
Amortized Cost Basis of Term Loans by Year of Origination
Year One	8,799		8,799	57,951
Year Two	37,960		37,960	40,695
Year Three	112,543		112,543	11,792
Year Four	16,972		16,972	17,706
Year Five	17,250		17,250	30,467
Year Six and Prior	84,380		84,380	61,931
Revolving	26,461		26,461	33,510
Total	304,365		304,365	254,052
Commercial and industrial | Commercial and industrial
Amortized Cost Basis of Term Loans by Year of Origination
Year One	435,752		435,752	648,895
Year Two	466,380		466,380	811,664
Year Three	629,843		629,843	336,793
Year Four	258,381		258,381	196,484
Year Five	160,845		160,845	99,388
Year Six and Prior	353,007		353,007	338,217
Revolving	1,198,885		1,198,885	1,220,606
Total	3,503,093		3,503,093	3,652,047
Charge-offs
Year One			0	245
Year Two			28	794
Year Three			14,391	680
Year Four			813	1,425
Year Five			3,299	563
Year Six and Prior			2,358	1,949
Revolving			9,328	2,966
Total charge-offs	22,006	1,344	30,217	8,622
Commercial and industrial | Commercial and industrial | Pass
Amortized Cost Basis of Term Loans by Year of Origination
Year One	414,619		414,619	608,030
Year Two	408,974		408,974	779,218
Year Three	566,449		566,449	333,900
Year Four	244,760		244,760	187,406
Year Five	153,020		153,020	78,455
Year Six and Prior	343,559		343,559	327,775
Revolving	1,068,024		1,068,024	1,159,397
Total	3,199,405		3,199,405	3,474,181
Commercial and industrial | Commercial and industrial | Watch
Amortized Cost Basis of Term Loans by Year of Origination
Year One	13,954		13,954	20,694
Year Two	54,206		54,206	19,788
Year Three	48,302		48,302	257
Year Four	12,535		12,535	3,631
Year Five	2,173		2,173	2,398
Year Six and Prior	6,583		6,583	2,953
Revolving	105,711		105,711	28,749
Total	243,464		243,464	78,470
Commercial and industrial | Commercial and industrial | Substandard
Amortized Cost Basis of Term Loans by Year of Origination
Year One	7,179		7,179	20,171
Year Two	3,200		3,200	12,658
Year Three	15,092		15,092	2,636
Year Four	1,086		1,086	5,447
Year Five	5,652		5,652	18,535
Year Six and Prior	2,865		2,865	7,489
Revolving	25,150		25,150	32,460
Total	60,224		60,224	99,396
Commercial and industrial | Paycheck Protection Program ("PPP")
Amortized Cost Basis of Term Loans by Year of Origination
Year One	0		0	0
Year Two	0		0	0
Year Three	0		0	2,727
Year Four	1,560		1,560	50
Year Five	22		22	0
Year Six and Prior	0		0	0
Revolving	0		0	0
Total	1,582		1,582	2,777
Charge-offs
Year One			0	0
Year Two			0	0
Year Three			0	0
Year Four			0	0
Year Five			0	0
Year Six and Prior			0	0
Revolving			0	0
Total charge-offs			0	0
Commercial and industrial | Paycheck Protection Program ("PPP") | Pass
Amortized Cost Basis of Term Loans by Year of Origination
Year One	0		0	0
Year Two	0		0	0
Year Three	0		0	2,591
Year Four	1,402		1,402	50
Year Five	22		22	0
Year Six and Prior	0		0	0
Revolving	0		0	0
Total	1,424		1,424	2,641
Commercial and industrial | Paycheck Protection Program ("PPP") | Watch
Amortized Cost Basis of Term Loans by Year of Origination
Year One	0		0	0
Year Two	0		0	0
Year Three	0		0	89
Year Four	158		158	0
Year Five	0		0	0
Year Six and Prior	0		0	0
Revolving	0		0	0
Total	158		158	89
Commercial and industrial | Paycheck Protection Program ("PPP") | Substandard
Amortized Cost Basis of Term Loans by Year of Origination
Year One	0		0	0
Year Two	0		0	0
Year Three	0		0	47
Year Four	0		0	0
Year Five	0		0	0
Year Six and Prior	0		0	0
Revolving	0		0	0
Total	0		0	47
Commercial and industrial | Owner occupied commercial real estate
Amortized Cost Basis of Term Loans by Year of Origination
Year One	124,397		124,397	483,639
Year Two	426,882		426,882	584,334
Year Three	579,037		579,037	815,360
Year Four	702,894		702,894	239,528
Year Five	213,470		213,470	239,910
Year Six and Prior	401,401		401,401	234,332
Revolving	41,616		41,616	41,072
Total	2,489,697		2,489,697	2,638,175
Charge-offs
Year One			0	0
Year Two			0	802
Year Three			87	0
Year Four			0	5
Year Five			247	0
Year Six and Prior			88	63
Revolving			0	0
Total charge-offs	25	0	422	870
Commercial and industrial | Owner occupied commercial real estate | Pass
Amortized Cost Basis of Term Loans by Year of Origination
Year One	118,081		118,081	443,683
Year Two	397,969		397,969	547,898
Year Three	480,966		480,966	799,978
Year Four	698,709		698,709	225,257
Year Five	200,112		200,112	225,405
Year Six and Prior	345,593		345,593	224,608
Revolving	38,270		38,270	41,072
Total	2,279,700		2,279,700	2,507,901
Commercial and industrial | Owner occupied commercial real estate | Watch
Amortized Cost Basis of Term Loans by Year of Origination
Year One	6,316		6,316	8,052
Year Two	5,595		5,595	25,947
Year Three	67,107		67,107	13,114
Year Four	1,421		1,421	2,662
Year Five	2,811		2,811	8,115
Year Six and Prior	41,544		41,544	7,553
Revolving	3,346		3,346	0
Total	128,140		128,140	65,443
Commercial and industrial | Owner occupied commercial real estate | Substandard
Amortized Cost Basis of Term Loans by Year of Origination
Year One	0		0	31,904
Year Two	23,318		23,318	10,489
Year Three	30,964		30,964	2,268
Year Four	2,764		2,764	11,609
Year Five	10,547		10,547	6,390
Year Six and Prior	14,264		14,264	2,171
Revolving	0		0	0
Total	81,857		81,857	64,831
Commercial and industrial | Non-owner occupied commercial real estate
Amortized Cost Basis of Term Loans by Year of Origination
Year One	124,399		124,399	557,126
Year Two	527,674		527,674	692,427
Year Three	687,591		687,591	433,048
Year Four	410,166		410,166	207,164
Year Five	172,789		172,789	294,124
Year Six and Prior	516,043		516,043	342,844
Revolving	16,734		16,734	26,978
Total	2,455,396		2,455,396	2,553,711
Charge-offs
Year One			0	0
Year Two			0	52
Year Three			0	0
Year Four			0	29
Year Five			0	399
Year Six and Prior			0	147
Revolving			0	0
Total charge-offs	0	607	0	627
Commercial and industrial | Non-owner occupied commercial real estate | Pass
Amortized Cost Basis of Term Loans by Year of Origination
Year One	112,658		112,658	480,683
Year Two	462,424		462,424	656,824
Year Three	626,077		626,077	423,420
Year Four	381,385		381,385	203,330
Year Five	169,602		169,602	262,541
Year Six and Prior	438,111		438,111	251,499
Revolving	16,734		16,734	26,978
Total	2,206,991		2,206,991	2,305,275
Commercial and industrial | Non-owner occupied commercial real estate | Watch
Amortized Cost Basis of Term Loans by Year of Origination
Year One	11,021		11,021	71,400
Year Two	65,250		65,250	34,651
Year Three	61,380		61,380	8,237
Year Four	20,632		20,632	3,834
Year Five	2,825		2,825	27,345
Year Six and Prior	27,428		27,428	57,083
Revolving	0		0	0
Total	188,536		188,536	202,550
Commercial and industrial | Non-owner occupied commercial real estate | Substandard
Amortized Cost Basis of Term Loans by Year of Origination
Year One	720		720	5,043
Year Two	0		0	952
Year Three	134		134	1,391
Year Four	8,149		8,149	0
Year Five	362		362	4,238
Year Six and Prior	50,504		50,504	34,262
Revolving	0		0	0
Total	59,869		59,869	45,886
Commercial and industrial | Real estate construction
Amortized Cost Basis of Term Loans by Year of Origination
Year One	126,889		126,889	284,148
Year Two	353,246		353,246	510,388
Year Three	472,305		472,305	186,022
Year Four	144,275		144,275	10,068
Year Five	7,237		7,237	11,048
Year Six and Prior	9,034		9,034	3,470
Revolving	6,936		6,936	6,572
Total	1,119,922		1,119,922	1,011,716
Charge-offs
Year One			0	284
Year Two			0	0
Year Three			0	0
Year Four			0	32
Year Five			0	0
Year Six and Prior			0	0
Revolving			0	0
Total charge-offs	0	0	0	316
Commercial and industrial | Real estate construction | Pass
Amortized Cost Basis of Term Loans by Year of Origination
Year One	126,889		126,889	283,519
Year Two	343,871		343,871	468,646
Year Three	374,867		374,867	176,604
Year Four	81,057		81,057	9,889
Year Five	7,059		7,059	11,048
Year Six and Prior	8,969		8,969	3,405
Revolving	6,850		6,850	6,486
Total	949,562		949,562	959,597
Commercial and industrial | Real estate construction | Watch
Amortized Cost Basis of Term Loans by Year of Origination
Year One	0		0	629
Year Two	0		0	33,220
Year Three	40,782		40,782	9,418
Year Four	63,207		63,207	72
Year Five	166		166	0
Year Six and Prior	0		0	65
Revolving	0		0	0
Total	104,155		104,155	43,404
Commercial and industrial | Real estate construction | Substandard
Amortized Cost Basis of Term Loans by Year of Origination
Year One	0		0	0
Year Two	9,375		9,375	8,522
Year Three	56,656		56,656	0
Year Four	11		11	107
Year Five	12		12	0
Year Six and Prior	65		65	0
Revolving	86		86	86
Total	66,205		66,205	8,715
Agricultural and agricultural real estate
Amortized Cost Basis of Term Loans by Year of Origination
Year One	75,317		75,317	154,922
Year Two	112,252		112,252	232,248
Year Three	184,725		184,725	116,740
Year Four	94,382		94,382	67,632
Year Five	48,267		48,267	29,172
Year Six and Prior	62,066		62,066	56,603
Revolving	124,202		124,202	261,867
Total	701,211		701,211	919,184
Charge-offs
Year One			0	0
Year Two			12	0
Year Three			9,321	0
Year Four			17	9
Year Five			12	0
Year Six and Prior			167	1
Revolving			648	5,309
Total charge-offs	9,302	10	10,177	5,319
Agricultural and agricultural real estate | Pass
Amortized Cost Basis of Term Loans by Year of Origination
Year One	74,398		74,398	152,665
Year Two	109,176		109,176	208,375
Year Three	175,308		175,308	114,798
Year Four	92,490		92,490	67,006
Year Five	48,115		48,115	28,247
Year Six and Prior	49,247		49,247	43,663
Revolving	117,190		117,190	260,941
Total	665,924		665,924	875,695
Agricultural and agricultural real estate | Watch
Amortized Cost Basis of Term Loans by Year of Origination
Year One	188		188	2,245
Year Two	1,940		1,940	16,257
Year Three	807		807	293
Year Four	273		273	622
Year Five	31		31	70
Year Six and Prior	802		802	349
Revolving	7,012		7,012	427
Total	11,053		11,053	20,263
Agricultural and agricultural real estate | Substandard
Amortized Cost Basis of Term Loans by Year of Origination
Year One	731		731	12
Year Two	1,136		1,136	7,616
Year Three	8,610		8,610	1,649
Year Four	1,619		1,619	4
Year Five	121		121	855
Year Six and Prior	12,017		12,017	12,591
Revolving	0		0	499
Total	24,234		24,234	23,226
Residential real estate
Amortized Cost Basis of Term Loans by Year of Origination
Year One	34,903		34,903	72,382
Year Two	59,015		59,015	178,687
Year Three	147,296		147,296	245,707
Year Four	214,006		214,006	74,152
Year Five	63,945		63,945	42,974
Year Six and Prior	170,247		170,247	164,393
Revolving	18,572		18,572	19,534
Total	707,984		707,984	797,829
Charge-offs
Year One			0	0
Year Two			0	59
Year Three			0	124
Year Four			0	0
Year Five			0	0
Year Six and Prior			182	0
Revolving			0	0
Total charge-offs	182	0	182	183
Residential real estate | Pass
Amortized Cost Basis of Term Loans by Year of Origination
Year One	34,859		34,859	71,470
Year Two	56,401		56,401	177,564
Year Three	145,289		145,289	241,362
Year Four	209,388		209,388	73,029
Year Five	61,100		61,100	42,526
Year Six and Prior	162,320		162,320	155,899
Revolving	18,401		18,401	19,534
Total	687,758		687,758	781,384
Residential real estate | Watch
Amortized Cost Basis of Term Loans by Year of Origination
Year One	44		44	171
Year Two	1,841		1,841	973
Year Three	1,174		1,174	945
Year Four	1,457		1,457	659
Year Five	2,479		2,479	158
Year Six and Prior	4,545		4,545	4,845
Revolving	171		171	0
Total	11,711		11,711	7,751
Residential real estate | Substandard
Amortized Cost Basis of Term Loans by Year of Origination
Year One	0		0	741
Year Two	773		773	150
Year Three	833		833	3,400
Year Four	3,161		3,161	464
Year Five	366		366	290
Year Six and Prior	3,382		3,382	3,649
Revolving	0		0	0
Total	8,515		8,515	8,694
Consumer
Amortized Cost Basis of Term Loans by Year of Origination
Year One	27,562		27,562	46,405
Year Two	34,196		34,196	63,292
Year Three	49,413		49,413	36,554
Year Four	27,980		27,980	7,827
Year Five	2,990		2,990	3,863
Year Six and Prior	8,606		8,606	8,522
Revolving	311,285		311,285	326,743
Total	462,032		462,032	493,206
Charge-offs
Year One			12	2
Year Two			95	246
Year Three			183	154
Year Four			245	27
Year Five			17	19
Year Six and Prior			86	112
Revolving			1,982	3,117
Total charge-offs	622	$ 2,003	2,620	3,677
Consumer | Pass
Amortized Cost Basis of Term Loans by Year of Origination
Year One	27,040		27,040	45,595
Year Two	33,375		33,375	62,900
Year Three	48,793		48,793	35,459
Year Four	27,657		27,657	7,731
Year Five	2,780		2,780	3,663
Year Six and Prior	6,461		6,461	6,109
Revolving	307,812		307,812	324,218
Total	453,918		453,918	485,675
Consumer | Watch
Amortized Cost Basis of Term Loans by Year of Origination
Year One	353		353	730
Year Two	663		663	84
Year Three	366		366	694
Year Four	141		141	21
Year Five	20		20	41
Year Six and Prior	862		862	644
Revolving	2,248		2,248	2,060
Total	4,653		4,653	4,274
Consumer | Substandard
Amortized Cost Basis of Term Loans by Year of Origination
Year One	169		169	80
Year Two	158		158	308
Year Three	254		254	401
Year Four	182		182	75
Year Five	190		190	159
Year Six and Prior	1,283		1,283	1,769
Revolving	1,225		1,225	465
Total	$ 3,461		$ 3,461	$ 3,257

LOANS (Past due financing recei

LOANS (Past due financing receivables) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Total Loans	$ 11,440,917	$ 12,068,645
Nonaccrual	69,115	95,426
Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	30,322	13,477
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	13,053	7,704
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	16,437	3,266
90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	832	2,507
Current
Financing Receivable, Past Due [Line Items]
Total Loans	11,341,480	11,959,742
Commercial and industrial | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Loans	3,503,093	3,652,047
Nonaccrual	25,972	46,815
Commercial and industrial | Commercial and industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	4,708	4,067
Commercial and industrial | Commercial and industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	3,367	1,738
Commercial and industrial | Commercial and industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	509	126
Commercial and industrial | Commercial and industrial | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	832	2,203
Commercial and industrial | Commercial and industrial | Current
Financing Receivable, Past Due [Line Items]
Total Loans	3,472,413	3,601,165
Commercial and industrial | Paycheck Protection Program ("PPP")
Financing Receivable, Past Due [Line Items]
Total Loans	1,582	2,777
Nonaccrual	0	0
Commercial and industrial | Paycheck Protection Program ("PPP") | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	147
Commercial and industrial | Paycheck Protection Program ("PPP") | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	94
Commercial and industrial | Paycheck Protection Program ("PPP") | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	53
Commercial and industrial | Paycheck Protection Program ("PPP") | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Commercial and industrial | Paycheck Protection Program ("PPP") | Current
Financing Receivable, Past Due [Line Items]
Total Loans	1,582	2,630
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Past Due [Line Items]
Total Loans	2,489,697	2,638,175
Nonaccrual	5,411	31,592
Commercial and industrial | Owner occupied commercial real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,606	2,943
Commercial and industrial | Owner occupied commercial real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,503	205
Commercial and industrial | Owner occupied commercial real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	103	2,664
Commercial and industrial | Owner occupied commercial real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	74
Commercial and industrial | Owner occupied commercial real estate | Current
Financing Receivable, Past Due [Line Items]
Total Loans	2,482,680	2,603,640
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Past Due [Line Items]
Total Loans	2,455,396	2,553,711
Nonaccrual	10,258	367
Commercial and industrial | Non-owner occupied commercial real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	909	875
Commercial and industrial | Non-owner occupied commercial real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	6	875
Commercial and industrial | Non-owner occupied commercial real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	903	0
Commercial and industrial | Non-owner occupied commercial real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Commercial and industrial | Non-owner occupied commercial real estate | Current
Financing Receivable, Past Due [Line Items]
Total Loans	2,444,229	2,552,469
Commercial and industrial | Real estate construction
Financing Receivable, Past Due [Line Items]
Total Loans	1,119,922	1,011,716
Nonaccrual	162	783
Commercial and industrial | Real estate construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	16,812	332
Commercial and industrial | Real estate construction | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	3,707	332
Commercial and industrial | Real estate construction | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	13,105	0
Commercial and industrial | Real estate construction | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Commercial and industrial | Real estate construction | Current
Financing Receivable, Past Due [Line Items]
Total Loans	1,102,948	1,010,601
Agricultural and agricultural real estate
Financing Receivable, Past Due [Line Items]
Total Loans	701,211	919,184
Nonaccrual	20,358	9,210
Agricultural and agricultural real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,058	133
Agricultural and agricultural real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,058	121
Agricultural and agricultural real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Agricultural and agricultural real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	12
Agricultural and agricultural real estate | Current
Financing Receivable, Past Due [Line Items]
Total Loans	679,795	909,841
Residential real estate
Financing Receivable, Past Due [Line Items]
Total Loans	707,984	797,829
Nonaccrual	5,308	5,086
Residential real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	3,493	2,376
Residential real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	2,010	2,082
Residential real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,483	273
Residential real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	21
Residential real estate | Current
Financing Receivable, Past Due [Line Items]
Total Loans	699,183	790,367
Consumer
Financing Receivable, Past Due [Line Items]
Total Loans	462,032	493,206
Nonaccrual	1,646	1,573
Consumer | Total Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,736	2,604
Consumer | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,402	2,257
Consumer | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	334	150
Consumer | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	197
Consumer | Current
Financing Receivable, Past Due [Line Items]
Total Loans	$ 458,650	$ 489,029

ALLOWANCE FOR CREDIT LOSSES - S

ALLOWANCE FOR CREDIT LOSSES - Schedule of Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ 126,861	$ 111,198	$ 122,566	$ 109,483	$ 109,483
Charge-offs	(32,137)	(3,964)	(43,618)		(19,614)
Charge-offs				(15,728)
Recoveries	3,202	302	5,573	3,768
Provision (benefit)	8,871	2,672	22,276	12,685
Ending Balance	106,797	110,208	106,797	110,208	122,566
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	13,057	18,636	16,468	20,196	20,196
Provision (benefit)	(2,595)	(1,156)	(6,006)	(2,716)
Ending balance	10,462	17,480	10,462	17,480	16,468
Agricultural and Agricultural Real Estate
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning Balance	8,905	3,511	4,292	2,634	2,634
Charge-offs	(9,302)	(10)	(10,177)		(5,319)
Charge-offs				(5,319)
Recoveries	0	0	9	11
Provision (benefit)	4,200	903	9,679	7,078
Ending Balance	3,803	4,404	3,803	4,404	4,292
Residential Real Estate
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning Balance	5,036	7,644	5,845	7,711	7,711
Charge-offs	(182)	0	(182)		(183)
Charge-offs				(59)
Recoveries	0	0	105	19
Provision (benefit)	501	(537)	(413)	(564)
Ending Balance	5,355	7,107	5,355	7,107	5,845
Consumer
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning Balance	7,499	9,716	8,572	9,582	9,582
Charge-offs	(622)	(2,003)	(2,620)		(3,677)
Charge-offs				(3,214)
Recoveries	2,756	127	4,281	1,592
Provision (benefit)	(1,563)	1,624	(2,163)	1,504
Ending Balance	8,070	9,464	8,070	9,464	8,572
Commercial and Industrial | Commercial and industrial
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning Balance	44,800	29,396	40,679	29,071	29,071
Charge-offs	(22,006)	(1,344)	(30,217)		(8,622)
Charge-offs				(6,481)
Recoveries	440	167	1,172	2,007
Provision (benefit)	185	77	11,785	3,699
Ending Balance	23,419	28,296	23,419	28,296	40,679
Owner occupied commercial real estate | Commercial and industrial
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning Balance	14,714	14,709	17,156	13,948	13,948
Charge-offs	(25)	0	(422)		(870)
Charge-offs				(19)
Recoveries	1	1	1	113
Provision (benefit)	(1,439)	(36)	(3,484)	632
Ending Balance	13,251	14,674	13,251	14,674	17,156
Non-owner occupied commercial real estate | Commercial and industrial
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning Balance	13,697	17,976	17,249	16,539	16,539
Charge-offs	0	(607)	0		(627)
Charge-offs				(636)
Recoveries	0	0	0	0
Provision (benefit)	3,722	(85)	170	1,381
Ending Balance	17,419	17,284	17,419	17,284	17,249
Real Estate Construction | Commercial and industrial
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning Balance	32,210	28,246	28,773	29,998	29,998
Charge-offs	0	0	0		(316)
Charge-offs				0
Recoveries	5	7	5	26
Provision (benefit)	3,265	726	6,702	(1,045)
Ending Balance	$ 35,480	$ 28,979	$ 35,480	$ 28,979	$ 28,773

ALLOWANCE FOR CREDIT LOSSES - N

ALLOWANCE FOR CREDIT LOSSES - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Proceeds on sales of loans held for sale	$ 5,175	$ 138,603
Rocky Mountain Bank
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, excluding accrued interest, sale	2,900
Proceeds on sales of loans held for sale	$ 343,800

GOODWILL AND CORE DEPOSIT INT_3

GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 576,005,000	$ 576,005,000
Goodwill impairment	$ 0

GOODWILL AND CORE DEPOSIT INT_4

GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS (Carrying amount of intangible assets (including accumulated amortization) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 101,185	$ 101,185
Accumulated Amortization	87,028	82,770
Net Carrying Amount	14,157	18,415
Core deposit intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	101,185	101,185
Accumulated Amortization	87,028	82,770
Net Carrying Amount	$ 14,157	$ 18,415

GOODWILL AND CORE DEPOSIT INT_5

GOODWILL AND CORE DEPOSIT INTANGIBLE ASSETS (Estimated future amortization expense for amortizable intangible assets) (Details) - Core Deposit Intangibles $ in Thousands	Sep. 30, 2024 USD ($)
Future amortization expense for amortizable intangible assets [Line Items]
Three months ending December 31, 2024	$ 1,333
Year ending December 31,
2025	4,700
2026	3,533
2027	2,601
2028	1,287
2029	466
Thereafter	237
Total	$ 14,157

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Derivatives narrative) (Details) - Interest rate swap - Back-to-Back Loan Swaps - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Derivative [Line Items]
Cash pledged as collateral	$ 44.2	$ 27.7
Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 17.7	$ 44.8

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS (Cash flow hedges narrative) (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2021 swap
Derivative [Line Items]
Estimated amount to be reclassified from accumulated other comprehensive income (loss) to interest income	$ 982,000
Interest rate swap | Other assets
Derivative [Line Items]
Notional amount		$ 0
Interest rate swap | Cash Flow Hedges
Derivative [Line Items]
Derivative, notional amount	$ 500,000,000
Unaffiliated Bank
Derivative [Line Items]
Derivative, number of swaps | swap			1

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS (Gains (Losses) Recognized on Derivatives (Cash Flow Hedges)) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Trading Activity, Gains and Losses, Net [Line Items]
Amount of Gain (Loss) Recognized in OCI	$ 0	$ 0	$ 0	$ 1,952
Amount of Gain (Loss) Reclassed from AOCI into Income	247	63	457	(638)
Derivative financial instruments
Trading Activity, Gains and Losses, Net [Line Items]
Amount of Gain (Loss) Recognized in OCI	0	0	0	1,952
Interest Income | Derivative financial instruments
Trading Activity, Gains and Losses, Net [Line Items]
Amount of Gain (Loss) Reclassed from AOCI into Income	$ 247	$ 63	$ 457	$ (638)

DERIVATIVE FINANCIAL INSTRUME_6

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_7

DERIVATIVE FINANCIAL INSTRUMENTS (Fair value hedges balance sheet category and fair values) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Interest rate swaps-securities carried at fair value
Derivative [Line Items]
Fair Value Assets	$ 20	$ 5,027
Hedged Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Fair Value Liabilities	$ 29,808	$ 27,554
Interest rate swaps-loans receivable held to maturity
Derivative [Line Items]
Fair Value Assets	$ 17,181	$ 23,182
Hedged Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets

DERIVATIVE FINANCIAL INSTRUME_8

DERIVATIVE FINANCIAL INSTRUMENTS (Carrying amount of hedged assets and fair value hedging adjustment) (Details) - Interest rate swap - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Loans receivable held to maturity
Derivative [Line Items]
Carrying Amount of the Hedged Assets	$ 2,531,741	$ 2,525,261
Cumulative Amount of Fair Value Hedging Adjustment Included in Carrying Amount of Hedged Assets	31,291	24,652
Securities carried at fair value
Derivative [Line Items]
Carrying Amount of the Hedged Assets	756,044	786,716
Cumulative Amount of Fair Value Hedging Adjustment Included in Carrying Amount of Hedged Assets	$ (15,218)	$ (20,979)

DERIVATIVE FINANCIAL INSTRUME_9

DERIVATIVE FINANCIAL INSTRUMENTS (Fair value hedges gains (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Total amount of interest and fees on loans	$ 192,506	$ 182,394	$ 587,328	$ 505,136
Total amount of interest on securities-taxable	51,116	54,800	145,511	168,948
Gain (loss) recognized in interest income and fees on loans
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in interest income	6	(375)	21	(371)
Gain (loss) recognized in interest income on securities-taxable
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in interest income	$ 452	$ (1,126)	$ 64	$ (1,052)

DERIVATIVE FINANCIAL INSTRUM_10

DERIVATIVE FINANCIAL INSTRUMENTS (Effects of Fair Value Hedging) (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Loans Receivable
Derivative [Line Items]
Hedged item	$ 42,060	$ (11,144)	$ 6,661	$ (24,026)
Derivatives designated as hedging instruments	(42,054)	10,769	(6,640)	23,655
Securities (Assets)
Derivative [Line Items]
Hedged item	34,374	(36,362)	5,825	(65,872)
Derivatives designated as hedging instruments	$ (33,922)	$ 35,236	$ (5,761)	$ 64,820

DERIVATIVE FINANCIAL INSTRUM_11

DERIVATIVE FINANCIAL INSTRUMENTS (Embedded derivatives balance sheet category and fair values) (Details) - Embedded derivatives - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative [Line Items]
Notional Amount	$ 2,248	$ 2,391
Fair Value	$ 26	$ 61
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets

DERIVATIVE FINANCIAL INSTRUM_12

DERIVATIVE FINANCIAL INSTRUMENTS (Embedded derivatives gain (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Other noninterest income
Derivative [Line Items]
Gain (loss) recognized in other noninterest income on embedded derivatives	$ (36)	$ 20	$ (35)	$ (17)

DERIVATIVE FINANCIAL INSTRUM_13

DERIVATIVE FINANCIAL INSTRUMENTS (Back-to-back loan swaps narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Back-to-Back Loan Swaps
Derivative [Line Items]
Fee Income	$ 1.8	$ 3.1	$ 4.3	$ 5.1

DERIVATIVE FINANCIAL INSTRUM_14

DERIVATIVE FINANCIAL INSTRUMENTS (Back-to-back loan swaps balance sheet category and fair values) (Details) - Back-to-Back Loan Swaps - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Other assets
Derivative [Line Items]
Notional Amount	$ 2,002,260	$ 1,672,729
Fair Value	58,740	56,634
Other liabilities
Derivative [Line Items]
Notional Amount	2,002,260	1,672,729
Fair Value	$ (58,740)	$ (56,634)

DERIVATIVE FINANCIAL INSTRUM_15

DERIVATIVE FINANCIAL INSTRUMENTS (Other free standing derivatives balance sheet category and fair values) (Details) - Other liabilities - Undesignated interest rate swaps - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivatives, Fair Value [Line Items]
Notional Amount	$ 2,248	$ 2,391
Fair Value	$ (26)	$ (61)

DERIVATIVE FINANCIAL INSTRUM_16

DERIVATIVE FINANCIAL INSTRUMENTS (Other free standing derivatives gains (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest rate lock commitments (mortgage)
Trading Activity, Gains and Losses, Net [Line Items]
Gains (losses) recognized in income	$ 0	$ (352)	$ 0	$ (70)
Forward commitments
Trading Activity, Gains and Losses, Net [Line Items]
Gains (losses) recognized in income	0	(4)	0	87
Undesignated interest rate swaps
Trading Activity, Gains and Losses, Net [Line Items]
Gains (losses) recognized in income	$ 36	$ 9	$ 35	$ 26

FAIR VALUE (Fair value measurem

FAIR VALUE (Fair value measurement recurring) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Securities available for sale	$ 880,341
Equity securities with a readily determinable fair value	22,117	$ 21,056
Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	7,963	32,118
Derivative financial instrument	0	0
Liabilities
Derivative financial instrument	0	0
Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	4,049,372	4,614,773
Derivative financial instrument	75,967	84,904
Liabilities
Derivative financial instrument	88,574	84,249
Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Derivative financial instrument	0	0
Liabilities
Derivative financial instrument	0	0
U.S. treasuries
Assets
Securities available for sale	7,963	32,118
U.S. agencies
Assets
Securities available for sale	11,440	14,530
Obligations of states and political subdivisions
Assets
Securities available for sale	740,624	741,245
Commercial mortgage-backed securities - agency
Assets
Securities available for sale	62,533	64,788
Commercial mortgage-backed securities - non-agency
Assets
Securities available for sale	387,941	514,858
Asset-backed securities
Assets
Securities available for sale	122,730	217,370
Corporate bonds
Assets
Securities available for sale	120,314	118,169
Recurring Basis
Assets
Equity securities with a readily determinable fair value	22,117	21,056
Total assets at fair value	4,133,302	4,731,795
Liabilities
Total liabilities at fair value	88,574	84,249
Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Equity securities with a readily determinable fair value	0	0
Total assets at fair value	7,963	32,118
Liabilities
Total liabilities at fair value	0	0
Recurring Basis | Significant Other Observable Inputs (Level 2)
Assets
Equity securities with a readily determinable fair value	22,117	21,056
Total assets at fair value	4,125,339	4,699,677
Liabilities
Total liabilities at fair value	88,574	84,249
Recurring Basis | Significant Unobservable Inputs (Level 3)
Assets
Equity securities with a readily determinable fair value	0	0
Total assets at fair value	0	0
Liabilities
Total liabilities at fair value	0	0
Recurring Basis | Derivative financial instruments
Assets
Derivative financial instrument	75,967	84,904
Liabilities
Derivative financial instrument	88,574	84,249
Recurring Basis | Derivative financial instruments | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Derivative financial instrument	0	0
Liabilities
Derivative financial instrument	0	0
Recurring Basis | Derivative financial instruments | Significant Other Observable Inputs (Level 2)
Assets
Derivative financial instrument	75,967	84,904
Liabilities
Derivative financial instrument	88,574	84,249
Recurring Basis | Derivative financial instruments | Significant Unobservable Inputs (Level 3)
Assets
Derivative financial instrument	0	0
Liabilities
Derivative financial instrument	0	0
Recurring Basis | U.S. treasuries
Assets
Securities available for sale	7,963	32,118
Recurring Basis | U.S. treasuries | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	7,963	32,118
Recurring Basis | U.S. treasuries | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	0	0
Recurring Basis | U.S. treasuries | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | U.S. agencies
Assets
Securities available for sale	11,440	14,530
Recurring Basis | U.S. agencies | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | U.S. agencies | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	11,440	14,530
Recurring Basis | U.S. agencies | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Obligations of states and political subdivisions
Assets
Securities available for sale	740,624	741,245
Recurring Basis | Obligations of states and political subdivisions | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	740,624	741,245
Recurring Basis | Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage-backed securities - agency
Assets
Securities available for sale	1,344,977	1,393,629
Recurring Basis | Mortgage-backed securities - agency | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage-backed securities - agency | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	1,344,977	1,393,629
Recurring Basis | Mortgage-backed securities - agency | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage-backed securities - non-agency
Assets
Securities available for sale	1,236,696	1,529,128
Recurring Basis | Mortgage-backed securities - non-agency | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage-backed securities - non-agency | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	1,236,696	1,529,128
Recurring Basis | Mortgage-backed securities - non-agency | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Commercial mortgage-backed securities - agency
Assets
Securities available for sale	62,533	64,788
Recurring Basis | Commercial mortgage-backed securities - agency | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Commercial mortgage-backed securities - agency | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	62,533	64,788
Recurring Basis | Commercial mortgage-backed securities - agency | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Commercial mortgage-backed securities - non-agency
Assets
Securities available for sale	387,941	514,858
Recurring Basis | Commercial mortgage-backed securities - non-agency | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Commercial mortgage-backed securities - non-agency | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	387,941	514,858
Recurring Basis | Commercial mortgage-backed securities - non-agency | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Asset-backed securities
Assets
Securities available for sale	122,730	217,370
Recurring Basis | Asset-backed securities | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Asset-backed securities | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	122,730	217,370
Recurring Basis | Asset-backed securities | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Corporate bonds
Assets
Securities available for sale	120,314	118,169
Recurring Basis | Corporate bonds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Corporate bonds | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	120,314	118,169
Recurring Basis | Corporate bonds | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	$ 0	$ 0

FAIR VALUE (Fair value measur_2

FAIR VALUE (Fair value measurement non-recurring) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned	$ 6,805	$ 12,548
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	0	5,071
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	0
Significant Unobservable Inputs (Level 3) | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	9,864	4,069
Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	40,863	59,973
Loans held for sale	0	5,071
Other real estate owned	6,805	12,548
Fair Value, Measurements, Nonrecurring | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	9,864	4,069
Fair Value, Measurements, Nonrecurring | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	29,809	5,863
Loans held for sale	0	0
Other real estate owned	0	2,967
Fair Value, Measurements, Nonrecurring | Year-to- Date (Gains) Losses | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	2,136	2,786
Fair Value, Measurements, Nonrecurring | 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
Fair Value, Measurements, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	0	0
Fair Value, Measurements, Nonrecurring | 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	0	5,071
Other real estate owned	0	0
Fair Value, Measurements, Nonrecurring | Significant Other Observable Inputs (Level 2) | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	0	0
Fair Value, Measurements, Nonrecurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	40,863	59,973
Loans held for sale	0	0
Other real estate owned	6,805	12,548
Fair Value, Measurements, Nonrecurring | Significant Unobservable Inputs (Level 3) | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	9,864	4,069
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	15,927	4,768
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	9,269	5,309
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | 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
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | 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
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	15,927	4,768
Fair Value, Measurements, Nonrecurring | Residential real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	727	741
Fair Value, Measurements, Nonrecurring | Residential real estate | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Residential real estate | 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
Fair Value, Measurements, Nonrecurring | Residential real estate | 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
Fair Value, Measurements, Nonrecurring | Residential real estate | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	727	741
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	15,242	23,422
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	20,563	554
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial | 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
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial | 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
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	15,242	23,422
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	2,631	30,400
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	(23)	0
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | 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
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | 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
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	2,631	30,400
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	5,661	0
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | 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
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | 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
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	5,661	0
Real Estate Construction | Fair Value, Measurements, Nonrecurring | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	675	642
Real Estate Construction | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Real Estate Construction | Fair Value, Measurements, Nonrecurring | Commercial and industrial | 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
Real Estate Construction | Fair Value, Measurements, Nonrecurring | Commercial and industrial | 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
Real Estate Construction | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	$ 675	$ 642

FAIR VALUE (Quantitative Inform

FAIR VALUE (Quantitative Information about Level 3 fair value measurements) (Details) - Significant Unobservable Inputs (Level 3) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned	$ 6,805	$ 12,548
Loans receivable	$ 40,863	$ 59,973
Appraisal discount | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input (percent)	0	0
Appraisal discount | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input (percent)	0.10	0.10
Commercial and industrial | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 15,242	$ 23,422
Commercial and industrial | Commercial and industrial | Appraisal discount | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Commercial and industrial | Commercial and industrial | Appraisal discount | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	15%	12%
Commercial and industrial | Owner occupied commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 2,631	$ 30,400
Commercial and industrial | Owner occupied commercial real estate | Appraisal discount | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Commercial and industrial | Owner occupied commercial real estate | Appraisal discount | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	10%	20%
Commercial and industrial | Non-owner occupied commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 5,661	$ 0
Commercial and industrial | Non-owner occupied commercial real estate | Appraisal discount | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Commercial and industrial | Non-owner occupied commercial real estate | Appraisal discount | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	10%	10%
Commercial and industrial | Real Estate Construction
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 675	$ 642
Commercial and industrial | Real Estate Construction | Appraisal discount | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Commercial and industrial | Real Estate Construction | Appraisal discount | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	10%	10%
Agricultural and agricultural real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 15,927	$ 4,768
Agricultural and agricultural real estate | Appraisal discount | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Agricultural and agricultural real estate | Appraisal discount | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	15%	10%
Residential real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable	$ 727	$ 741
Residential real estate | Appraisal discount | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	0%	0%
Residential real estate | Appraisal discount | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans receivable, measurement input (percent)	10%	10%
Premises, furniture and equipment held for sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	$ 9,864	$ 4,069
Premises, furniture and equipment held for sale | Appraisal discount | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale, measurement input (percent)	0%	0%
Premises, furniture and equipment held for sale | Appraisal discount | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale, measurement input (percent)	10%	10%

FAIR VALUE (Estimated fair valu

FAIR VALUE (Estimated fair value financial instruments incl. carrying amounts) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Securities:
Carried at fair value	$ 880,341
Held to maturity	839,623	$ 838,241
Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Cash and cash equivalents	588,394	323,013
Time deposits in other financial institutions	1,050	1,240
Securities:
Carried at fair value	7,963	32,118
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
Derivative financial instrument	0	0
Financial liabilities:
Borrowings	0	0
Term Debt	0	0
Derivative financial instrument	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Demand deposits
Financial liabilities:
Deposits	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Savings deposits
Financial liabilities:
Deposits	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Time deposits
Financial liabilities:
Deposits	0	0
Significant Other Observable Inputs (Level 2)
Financial assets:
Cash and cash equivalents	0	0
Time deposits in other financial institutions	0	0
Securities:
Carried at fair value	4,049,372	4,614,773
Held to maturity	844,296	816,399
Other investments	69,511	91,277
Loans held for sale	0	5,071
Loans, net	10,730,996	11,149,694
Cash surrender value on life insurance	199,998	197,085
Derivative financial instrument	75,967	84,904
Financial liabilities:
Borrowings	546,219	622,255
Term Debt	375,240	374,017
Derivative financial instrument	88,574	84,249
Significant Other Observable Inputs (Level 2) | Demand deposits
Financial liabilities:
Deposits	4,009,218	4,500,304
Significant Other Observable Inputs (Level 2) | Savings deposits
Financial liabilities:
Deposits	8,926,192	8,805,597
Significant Other Observable Inputs (Level 2) | Time deposits
Financial liabilities:
Deposits	2,017,806	2,895,813
Significant Unobservable Inputs (Level 3)
Financial assets:
Cash and cash equivalents	0	0
Time deposits in other financial institutions	0	0
Securities:
Carried at fair value	0	0
Held to maturity	0	0
Other investments	0	0
Loans held for sale	0	0
Loans, net	40,863	59,973
Cash surrender value on life insurance	0	0
Derivative financial instrument	0	0
Financial liabilities:
Borrowings	0	0
Term Debt	0	0
Derivative financial instrument	0	0
Significant Unobservable Inputs (Level 3) | Demand deposits
Financial liabilities:
Deposits	0	0
Significant Unobservable Inputs (Level 3) | Savings deposits
Financial liabilities:
Deposits	0	0
Significant Unobservable Inputs (Level 3) | Time deposits
Financial liabilities:
Deposits	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial
Securities:
Loans, net	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Paycheck Protection Program ("PPP")
Securities:
Loans, net	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Owner occupied commercial real estate
Securities:
Loans, net	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-owner occupied commercial real estate
Securities:
Loans, net	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Real estate construction
Securities:
Loans, net	0	0
Commercial and industrial | Significant Other Observable Inputs (Level 2) | Commercial and industrial
Securities:
Loans, net	3,294,671	3,373,206
Commercial and industrial | Significant Other Observable Inputs (Level 2) | Paycheck Protection Program ("PPP")
Securities:
Loans, net	1,582	2,777
Commercial and industrial | Significant Other Observable Inputs (Level 2) | Owner occupied commercial real estate
Securities:
Loans, net	2,330,548	2,414,140
Commercial and industrial | Significant Other Observable Inputs (Level 2) | Non-owner occupied commercial real estate
Securities:
Loans, net	2,330,827	2,393,931
Commercial and industrial | Significant Other Observable Inputs (Level 2) | Real estate construction
Securities:
Loans, net	1,084,962	978,463
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Commercial and industrial
Securities:
Loans, net	15,242	23,422
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Paycheck Protection Program ("PPP")
Securities:
Loans, net	0	0
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Owner occupied commercial real estate
Securities:
Loans, net	2,631	30,400
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Non-owner occupied commercial real estate
Securities:
Loans, net	5,661	0
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Real estate construction
Securities:
Loans, net	675	642
Agricultural and agricultural real estate | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities:
Loans, net	0	0
Agricultural and agricultural real estate | Significant Other Observable Inputs (Level 2)
Securities:
Loans, net	628,822	834,804
Agricultural and agricultural real estate | Significant Unobservable Inputs (Level 3)
Securities:
Loans, net	15,927	4,768
Residential real estate | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities:
Loans, net	0	0
Residential real estate | Significant Other Observable Inputs (Level 2)
Securities:
Loans, net	620,692	686,687
Residential real estate | Significant Unobservable Inputs (Level 3)
Securities:
Loans, net	727	741
Consumer | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities:
Loans, net	0	0
Consumer | Significant Other Observable Inputs (Level 2)
Securities:
Loans, net	438,892	465,686
Consumer | Significant Unobservable Inputs (Level 3)
Securities:
Loans, net	0	0
Carrying Amount
Financial assets:
Cash and cash equivalents	588,394	323,013
Time deposits in other financial institutions	1,050	1,240
Securities:
Carried at fair value	4,057,335	4,646,891
Held to maturity	839,623	838,241
Other investments	69,511	91,277
Loans held for sale	0	5,071
Loans, net	11,334,120	11,946,079
Cash surrender value on life insurance	199,998	197,085
Derivative financial instrument	75,967	84,904
Financial liabilities:
Borrowings	546,219	622,255
Term Debt	373,324	372,396
Derivative financial instrument	88,574	84,249
Carrying Amount | Demand deposits
Financial liabilities:
Deposits	4,009,218	4,500,304
Carrying Amount | Savings deposits
Financial liabilities:
Deposits	8,926,192	8,805,597
Carrying Amount | Time deposits
Financial liabilities:
Deposits	2,017,806	2,895,813
Carrying Amount | Commercial and industrial | Commercial and industrial
Securities:
Loans, net	3,479,674	3,611,368
Carrying Amount | Commercial and industrial | Paycheck Protection Program ("PPP")
Securities:
Loans, net	1,582	2,777
Carrying Amount | Commercial and industrial | Owner occupied commercial real estate
Securities:
Loans, net	2,476,446	2,621,019
Carrying Amount | Commercial and industrial | Non-owner occupied commercial real estate
Securities:
Loans, net	2,437,977	2,536,462
Carrying Amount | Commercial and industrial | Real estate construction
Securities:
Loans, net	1,084,442	982,943
Carrying Amount | Agricultural and agricultural real estate
Securities:
Loans, net	697,408	914,892
Carrying Amount | Residential real estate
Securities:
Loans, net	702,629	791,984
Carrying Amount | Consumer
Securities:
Loans, net	453,962	484,634
Estimated Fair Value
Financial assets:
Cash and cash equivalents	588,394	323,013
Time deposits in other financial institutions	1,050	1,240
Securities:
Carried at fair value	4,057,335	4,646,891
Held to maturity	844,296	816,399
Other investments	69,511	91,277
Loans held for sale	0	5,071
Loans, net	10,771,859	11,209,667
Cash surrender value on life insurance	199,998	197,085
Derivative financial instrument	75,967	84,904
Financial liabilities:
Borrowings	546,219	622,255
Term Debt	375,240	374,017
Derivative financial instrument	88,574	84,249
Estimated Fair Value | Demand deposits
Financial liabilities:
Deposits	4,009,218	4,500,304
Estimated Fair Value | Savings deposits
Financial liabilities:
Deposits	8,926,192	8,805,597
Estimated Fair Value | Time deposits
Financial liabilities:
Deposits	2,017,806	2,895,813
Estimated Fair Value | Commercial and industrial | Commercial and industrial
Securities:
Loans, net	3,309,913	3,396,628
Estimated Fair Value | Commercial and industrial | Paycheck Protection Program ("PPP")
Securities:
Loans, net	1,582	2,777
Estimated Fair Value | Commercial and industrial | Owner occupied commercial real estate
Securities:
Loans, net	2,333,179	2,444,540
Estimated Fair Value | Commercial and industrial | Non-owner occupied commercial real estate
Securities:
Loans, net	2,336,488	2,393,931
Estimated Fair Value | Commercial and industrial | Real estate construction
Securities:
Loans, net	1,085,637	979,105
Estimated Fair Value | Agricultural and agricultural real estate
Securities:
Loans, net	644,749	839,572
Estimated Fair Value | Residential real estate
Securities:
Loans, net	621,419	687,428
Estimated Fair Value | Consumer
Securities:
Loans, net	$ 438,892	$ 465,686

STOCK COMPENSATION (Narrative)

STOCK COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022	May 31, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)				2,460,000
Shares available for issuance (in shares)	1,477,236
Excess tax expense (benefit) related to share-based payment awards	$ 189	$ 115
Options granted (in shares)	0	0
Time-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods (in years)	3 years
Performance-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods (in years)	3 years
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation costs	$ 8,000	$ 7,400
Share-based unrecognized compensation costs	$ 10,300
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods (in years)	4 years
Share-based compensation costs	$ 151	$ 165
Share-based unrecognized compensation costs	$ 279
Options granted (in shares)			64,518
Share-based compensation arrangement, contractual term	8 years 2 months 1 day
Share-based compensation arrangement, intrinsic value	$ 98
Intrinsic value of all options exercised	1
Fair value of shares under vested stock options and awards	$ 0

STOCK COMPENSATION (Summary of

STOCK COMPENSATION (Summary of RSUs Activity) (Details) - RSUs - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Shares
Outstanding at beginning of period (in shares)	466,105	424,086
Granted (in shares)	340,855	272,465
Vested (in shares)	(203,582)	(175,313)
Forfeited (in shares)	(68,620)	(42,091)
Outstanding at end of period (in shares)	534,758	479,147
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 47.21	$ 46.15
Granted (in dollars per share)	34.61	45.33
Vested (in dollars per share)	44.11	41.74
Forfeited (in dollars per share)	45.78	46.25
Outstanding at end of period (in dollars per share)	$ 40.54	$ 47.29

STOCK COMPENSATION (Summary o_2

STOCK COMPENSATION (Summary of Stock Options Activity) (Details) - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Shares
Outstanding at beginning of period (in shares)	58,066	64,518
Options granted (in shares)	0	0
Exercised (in shares)	(806)	0
Forfeited (in shares)	(5,161)	(6,452)
Outstanding at end of period (in shares)	52,099	58,066
Options exercisable at end of period (in shares)	12,418	0
Weighted Average Exercise Price
Outstanding at beginning of period (in dollars per share)	$ 48.79	$ 48.79
Granted (in dollars per share)	0	0
Exercised (in dollars per share)	48.79	0
Forfeited (in dollars per share)	48.79	48.79
Outstanding at end of period (in dollars per share)	48.79	48.79
Options exercisable at end of period (in dollars per share)	$ 48.79	$ 0