Banner (BANR) 10-K 24 Feb 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 31, 2022	Jun. 30, 2020
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	0-26584
Entity Registrant Name	BANNER CORPORATION
Entity Incorporation, State or Country Code	WA
Entity Tax Identification Number	91-1691604
Entity Address, Address Line One	10 South First Avenue
Entity Address, City or Town	Walla Walla
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	99362
City Area Code	509
Local Phone Number	527-3636
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	BANR
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,848,276,723
Entity Common Stock, Shares Outstanding		34,252,632
Amendment Flag	false
Entity Central Index Key	0000946673
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	true

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Audit Information [Abstract]
Auditor Name	Moss Adams LLP
Auditor Location	Spokane, Washington
Auditor Firm ID	659

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and due from banks		$ 358,461	$ 311,899
Interest bearing deposits		1,775,839	922,284
Cash and Cash Equivalents, at Carrying Value		2,134,300	1,234,183
Securities—trading		26,981	24,980
Securities—available-for-sale, amortized cost $3,653,160 and $2,256,189, respectively		3,638,993	2,322,593
Securities—held-to-maturity, net of allowance for credit losses of $433 and $94, respectively, fair value $541,853 and $448,681, respectively		520,922	421,713
Debt Securities		4,186,896	2,769,286
Federal Home Loan Bank Stock		12,000	16,358
Securities purchased under agreements to resell		300,000	0
Loans held for sale (includes $39,775 and $133,554, at fair value, respectively)		96,487	243,795
Loans and Leases Receivable, Gross		9,084,763	9,870,982
Allowance for credit losses - loans		(132,099)	(167,279)
Total loans, net		8,952,664	9,703,703
Accrued interest receivable		42,916	46,617
Real estate owned (REO), held for sale, net		852	816
Property and equipment, net		148,759	164,556
Goodwill		373,121	373,121
Other intangibles, net		14,855	21,426
Bank-owned life insurance (BOLI)		244,156	191,830
Deferred tax assets, net		71,138	65,742
Operating lease right-of-use assets		55,257	55,367
Other assets		171,471	144,823
Total assets		16,804,872	15,031,623
Deposits:
Non-interest-bearing		6,385,177	5,492,924
Interest-bearing transaction and savings accounts		7,103,125	6,159,052
Interest-bearing certificates	[1]	838,631	915,320
Total deposits		14,326,933	12,567,296
Advances from FHLB		50,000	150,000
Other borrowings		264,490	184,785
Subordinated notes, net		98,564	98,201
Junior subordinated debentures at fair value (issued in connection with Trust Preferred Securities)		119,815	116,974
Operating lease liabilities		59,756	59,343
Accrued expenses and other liabilities		148,303	143,300
Deferred compensation		46,684	45,460
Total liabilities		15,114,545	13,365,359
COMMITMENTS AND CONTINGENCIES (Note 20)
SHAREHOLDERS’ EQUITY
Preferred stock - $0.01 par value per share, 500,000 shares authorized; no shares outstanding at December 31, 2021 and December 31, 2020		0	0
Retained earnings		390,762	247,316
Carrying value of shares held in trust for stock-based compensation plans		(7,435)	(7,636)
Liability for common stock issued to stock related compensation plans		7,435	7,636
Accumulated other comprehensive income		184	69,069
Shareholders’ equity		1,690,327	1,666,264
Total liabilities and stockholders' equity		16,804,872	15,031,623
Voting Common Stock [Member]
SHAREHOLDERS’ EQUITY
Common stock and paid in capital		1,299,381	1,349,879
Nonvoting Common Stock [Member]
SHAREHOLDERS’ EQUITY
Common stock and paid in capital		$ 0	$ 0
[1]	) Certificates of deposit included no acquisition discounts at December 31, 2021 and $58,000 of acquisition discounts at December 31, 2020.

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Debt Securities, Available-for-sale, Amortized Cost	$ 3,653,160	$ 2,256,189
Allowance for Credit Losses	(433)	(94)
Debt Securities, Held-to-maturity, Fair Value	541,853	448,681
Loans Held-for-sale, Fair Value	$ 39,775	$ 133,554
SHAREHOLDERS’ EQUITY
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	500,000	500,000
Preferred Stock, Shares Outstanding	0	0
Voting Common Stock [Member]
SHAREHOLDERS’ EQUITY
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	50,000,000	50,000,000
Common Stock, Shares, Issued	34,252,632	35,159,200
Common Stock, Shares, Outstanding	34,252,632	35,159,200
Nonvoting Common Stock [Member]
SHAREHOLDERS’ EQUITY
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	5,000,000	5,000,000
Common Stock, Shares, Issued	0	0
Common Stock, Shares, Outstanding	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
INTEREST INCOME:
Loans receivable	$ 445,731	$ 466,360	$ 471,473
Mortgage-backed securities	45,723	31,792	38,640
Securities and cash equivalents	29,046	20,994	15,574
Total interest income	520,500	519,146	525,687
INTEREST EXPENSE:
Deposits	11,770	25,015	37,630
FHLB advances	2,592	5,023	12,234
Other borrowings	467	603	330
Subordinated debt	8,780	7,204	6,574
Total interest expense	23,609	37,845	56,768
Net interest income	496,891	481,301	468,919
(RECAPTURE)/PROVISION FOR CREDIT LOSSES	(33,388)	67,875	10,000
Net interest income after (recapture)/provision for credit losses	530,279	413,426	458,919
NON-INTEREST INCOME
Deposit fees and other service charges	39,495	34,384	46,632
Mortgage banking operations	33,948	51,083	22,215
Bank Owned Life Insurance Income	5,000	5,972	4,645
Miscellaneous	12,875	6,821	8,624
Other operating income	91,318	98,260	82,116
Net gain on sale of securities	482	1,012	33
Net change in valuation of financial instruments carried at fair value	4,616	(656)	(208)
Total non-interest income	96,416	98,616	81,941
NON-INTEREST EXPENSE:
Salary and employee benefits	244,351	245,400	226,409
Less capitalized loan origination costs	(34,401)	(34,848)	(28,934)
Occupancy and equipment	52,850	53,362	52,390
Information/computer data services	24,356	24,386	22,458
Payment and card processing expenses	20,544	16,095	16,993
Professional and legal expenses	22,274	12,093	9,736
Advertising and marketing	6,036	6,412	7,836
Deposit insurance	5,583	6,516	2,840
State/municipal business and use taxes	4,343	4,355	3,880
REO operations	(22)	(190)	303
Amortization of core deposit intangibles	6,571	7,732	8,151
Loss on extinguishment of debt	2,284	0	735
Miscellaneous	24,236	22,712	27,387
Total other operating expense, before acquisition related costs	379,005	364,025	350,184
COVID-19 expenses	436	3,502	0
Merger and acquisition - related expenses	660	2,062	7,544
Total non-interest expense	380,101	369,589	357,728
Income before provision for income taxes	246,594	142,453	183,132
PROVISION FOR INCOME TAXES	45,546	26,525	36,854
NET INCOME	$ 201,048	$ 115,928	$ 146,278
Earnings per common share
Basic (in dollars per share)	$ 5.81	$ 3.29	$ 4.20
Diluted (in dollars per share)	5.76	3.26	4.18
Cumulative dividends declared per common share (in dollars per share)	$ 1.64	$ 1.23	$ 2.64
Weighted average number of common shares outstanding:
Basic	34,610,056	35,264,252	34,868,434
Diluted	34,919,188	35,528,848	34,967,684

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net Income (Loss) Attributable to Parent	$ 201,048	$ 115,928	$ 146,278
Unrealized holding (loss) gain on securities—available-for-sale arising during the period	80,073	(45,247)	(33,843)
Income tax benefit (expense) related to securities—available-for-sale unrealized holding losses	19,217	(10,860)	(8,122)
Reclassification for net gain on securities—available-for-sale realized in earnings	(498)	(454)	(34)
Income tax expense related to securities—available-for-sale realized gains	120	109	8
Net unrealized loss on interest rate swaps used in cash flow hedges	(1,261)	0	0
Income tax benefit related interest rate swaps used in cash flow hedges	302	0	0
Changes in fair value of junior subordinated debentures related to instrument specific credit risk	(10,419)	2,330	601
Income tax benefit (expense) related to junior subordinated debentures	2,501	(559)	(144)
Reclassification of fair value of junior subordinated debentures redeemed	1,613	0	0
Income tax expense related to junior subordinated debentures redeemed	(387)	0	0
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Net of Tax, Total	(68,885)	35,813	26,152
COMPREHENSIVE INCOME	$ 132,163	$ 151,741	$ 172,430

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Common Stock [Member]	Common Stock Including Additional Paid in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balance, beginning of the period, shares at Dec. 31, 2018		35,182,772
Balance, beginning of the period at Dec. 31, 2018	$ 1,478,595,000		$ 1,337,436,000	$ 134,055,000	$ 7,104,000
Net income	146,278,000			146,278,000
Other comprehensive income (loss)	26,152,000				26,152,000
Accrual of dividends on common stock	(93,495,000)			(93,495,000)
Stock Repurchased and Retired During Period, Shares		1,000,000
Cash paid for repurchase of common stock	(53,922,000)		(53,922,000)
Issuance of unvested restricted common stock, net, shares		(9,547)
Amortization of share-based compensation related to restricted stock grants, net of shares surrendered	5,226,000		5,226,000
Balance, end of the period, shares at Dec. 31, 2019		35,751,576
Balance, end of the period at Dec. 31, 2019	$ 1,594,034,000		1,373,940,000	186,838,000	33,256,000
Cumulative dividends declared per common share (in dollars per share)	$ 2.64
Net income	$ 115,928,000			115,928,000
Other comprehensive income (loss)	35,813,000				35,813,000
Accrual of dividends on common stock	(44,235,000)			(44,235,000)
Stock Repurchased and Retired During Period, Shares		624,780
Cash paid for repurchase of common stock	(31,775,000)		(31,775,000)
Issuance of unvested restricted common stock, net, shares		32,404
Amortization of share-based compensation related to restricted stock grants, net of shares surrendered	7,714,000		7,714,000
Balance, end of the period, shares at Dec. 31, 2020		35,159,200
Balance, end of the period at Dec. 31, 2020	1,666,264,000		1,349,879,000	247,316,000	69,069,000
Cumulative effect, Accounting Standard Update Adopted	$ (11,215,000)			(11,215,000)
Cumulative dividends declared per common share (in dollars per share)	$ 1.23
Net income	$ 201,048,000			201,048,000
Other comprehensive income (loss)	(68,885,000)				(68,885,000)
Accrual of dividends on common stock	(57,602,000)			(57,602,000)
Stock Repurchased and Retired During Period, Shares		1,050,000
Cash paid for repurchase of common stock	(56,528,000)		(56,528,000)
Issuance of unvested restricted common stock, net, shares		143,432
Amortization of share-based compensation related to restricted stock grants, net of shares surrendered	6,030,000		6,030,000
Balance, end of the period, shares at Dec. 31, 2021		34,252,632
Balance, end of the period at Dec. 31, 2021	$ 1,690,327,000		$ 1,299,381,000	$ 390,762,000	$ 184,000
Cumulative dividends declared per common share (in dollars per share)	$ 1.64

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Stockholders' Equity [Abstract]
Accrual of dividends on common share (dollars per share)	$ 1.64	$ 1.23	$ 2.64

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
OPERATING ACTIVITIES:
Net income	$ 201,048	$ 115,928	$ 146,278
Adjustments to reconcile net income to net cash provided from operating activities:
Depreciation	17,345	18,130	17,282
Deferred income/expense, net of amortization	(38,786)	(15,040)	(1,543)
Capitalized loan servicing rights, net of amortization	(1,805)	(894)	662
Amortization of core deposit intangibles	6,571	7,732	8,151
Gain on sale of securities, net	(482)	(1,012)	(33)
Net change in valuation of financial instruments carried at fair value	(4,616)	656	208
Reinvested dividends – equity securities	0	(353)	0
Decrease (increase) in deferred taxes	16,357	(13,963)	7,290
(Decrease) increase in current taxes payable	(3,643)	(2,193)	607
Stock-based compensation		9,168	7,142
Net change in cash surrender value of BOLI	(4,685)	(5,030)	(4,246)
Gain on sale of loans, excluding capitalized servicing rights	(26,140)	(43,304)	(15,993)
(Gain) loss on disposal of real estate held for sale and property and equipment, net	(2,305)	859	1,075
(RECAPTURE)/PROVISION FOR CREDIT LOSSES	(33,388)	67,875	10,000
Provision for losses on real estate held for sale	0	45	0
Loss on extinguishment of debt	2,284	0	735
Origination of loans held for sale	(1,102,663)	(1,461,872)	(1,094,237)
Proceeds from sales of loans held for sale	1,276,111	1,471,828	1,070,814
Net change in:
Other assets	2,200	(27,559)	(10,171)
Other liabilities	(11,083)	4,385	5,588
Net cash provided from operating activities	301,578	125,386	149,609
INVESTING ACTIVITIES:
Purchases of securities—available-for-sale	(2,805,251)	(1,361,132)	(277,503)
Principal repayments and maturities of securities—available-for-sale	1,314,484	474,876	321,510
Proceeds from sales of securities—available-for-sale	83,663	150,374	86,083
Purchases of securities—held-to-maturity	(135,615)	(222,094)	(54,850)
Principal repayments and maturities of securities—held-to-maturity	32,487	33,848	50,962
Purchases of equity securities	(4,750)	(1,060,000)	0
Proceeds from sales of equity securities	4,796	1,060,695	0
Loan repayments (originations), net	795,892	(561,338)	(304,191)
Purchases of loans and participating interest in loans	(5,086)	(2,510)	(9,798)
Proceeds from sales of other loans	46,028	19,469	27,560
Net cash received related to branch divestitures	0	0	26,944
Purchases of property and equipment	(10,493)	(12,803)	(24,700)
Proceeds from sale of real estate held for sale and sale of other property	11,759	8,893	7,815
Proceeds from FHLB stock repurchase program	4,358	52,169	175,998
Purchase of FHLB stock	0	(40,185)	(170,380)
Purchase of securities purchased under agreements to resell	(300,000)	0	0
Investment in bank-owned life insurance	(50,053)	(83)	(75)
Other	2,355	5,197	1,511
Net cash used by investing activities	(1,015,426)	(1,454,624)	(143,114)
FINANCING ACTIVITIES:
Increase in deposits, net	1,759,638	2,518,654	272,625
Proceeds from FHLB advances	0	0	450,000
Repayment of long term FHLB borrowing	(100,000)	0	(281,150)
Repayments of overnight and short-term FHLB borrowings, net	0	(300,000)	(300,000)
Increase (decrease) in other borrowings, net	79,704	66,311	(520)
Net proceeds from issuance of subordinated notes	0	98,027	0
Repayment of junior subordinated debentures	(8,248)	0	0
Proceeds from redemption of trust securities related to junior subordinated debentures	248	0	0
Cash dividends paid	(57,621)	(94,078)	(56,074)
Cash paid for repurchase of common stock	(56,528)	(31,775)	(53,922)
Taxes paid related to net share settlement for equity awards	(3,228)	(1,453)	(1,915)
Net cash provided from financing activities	1,613,965	2,255,686	29,044
NET CHANGE IN CASH AND CASH EQUIVALENTS	900,117	926,448	35,539
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	1,234,183	307,735	272,196
CASH AND CASH EQUIVALENTS, END OF YEAR	2,134,300	1,234,183	307,735
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest paid in cash	24,278	40,942	58,239
Taxes paid in cash	29,017	39,672	27,329
NON-CASH INVESTING AND FINANCING TRANSACTIONS:
Transfer of loans to real estate owned and other repossessed assets	512	1,602	303
Dividends accrued but not paid until after period end	1,338	1,357	51,199
ACQUISITIONS (DISPOSITIONS):
Assets acquired	0	0
Assets Disposed			426,609
Liabilities assumed	$ 0	$ 0
Liabilities assumed			$ 373,016

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Business: Banner Corporation (Banner or the Company) is a bank holding company incorporated in the State of Washington. The Company is primarily engaged in the business of planning, directing and coordinating the business activities of its wholly-owned subsidiary, Banner Bank. Banner Bank is a Washington-chartered commercial bank that conducts business from its headquarters in Walla Walla, Washington and, as of December 31, 2021, its 150 branch offices located in Washington, Oregon, California and Idaho. Banner Bank also has 18 loan production offices located in Washington, Oregon, California, Idaho and Utah. Banner Corporation is subject to regulation by the Board of Governors of the Federal Reserve System (Federal Reserve Board). Banner Bank (the Bank) is subject to regulation by the Washington State Department of Financial Institutions, Division of Banks (DFI) and the Federal Deposit Insurance Corporation (the FDIC). The Company’s operating results depend primarily on its net interest income, which is the difference between interest income on interest-earning assets, consisting of loans and investment securities, and interest expense on interest-bearing liabilities, composed primarily of client deposits, FHLB advances, other borrowings, subordinated notes and junior subordinated debentures. Net income also is affected by the level of the Company’s non-interest income, including deposit fees and other service charges, gains and losses on the sale of securities, results of mortgage banking operations, which includes loan origination and servicing fees and gains and losses on the sale of loans, as well as non-interest expense, provisions for loan losses and income tax provisions. In addition, net income is affected by the net change in the value of certain financial instruments carried at fair value. Basis of Presentation and Principles of Consolidation: The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All material intercompany transactions, profits and balances have been eliminated. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States (GAAP) and under the rules and regulations of the U.S. Securities and Exchange Commission (the SEC). At December 31, 2021, the Company had nine wholly-owned subsidiary grantor trusts (the Trusts), each of which issued trust preferred securities (TPS) and common securities. The Trusts are not included in the Company’s consolidated financial statements. Subsequent Events: The Company has evaluated events and transactions subsequent to December 31, 2021 for potential recognition or disclosure. On February 18, 2022, Banner Bank entered into a purchase and assumption agreement to sell four Banner Bank branches, subject to certain regulatory approvals and customary closing conditions. The sale includes deposit accounts with an approximate balance of $212 million. Banner Bank will receive a 5.0% premium in relation to the core deposits. The sale also includes all related branch premises and equipment. Cash and Cash Equivalents: Cash and cash equivalents include cash and due from banks and temporary investments which are federal funds sold and interest bearing balances due from other banks. Cash and cash equivalents generally have maturities of three months or less at the date of purchase. Business Combinations: Business combinations are accounted for using the acquisition method of accounting and, accordingly, assets acquired and liabilities assumed, both tangible and intangible, and consideration exchanged are recorded at acquisition date fair values. The excess purchase consideration over fair value of net assets acquired is recorded as goodwill. In the event that the fair value of net assets acquired exceeds the purchase price, including fair value of liabilities assumed, a bargain purchase gain is recorded on that acquisition. Expenses incurred in connection with a business combination are expensed as incurred, except for those items permitted to be capitalized. Changes in deferred tax asset valuation allowances related to acquired tax uncertainties are recognized in net income after the measurement period. A transaction between common controlled entities is not considered a business combination and the receiving entity records the net assets received in the transaction at their historical carrying amounts, as reflected in the parent’s financial statements. Use of Estimates: In the opinion of management, the accompanying Consolidated Statements of Financial Condition and related Consolidated Statements of Operations, Comprehensive Income, Changes in Shareholders’ Equity and Cash Flows reflect all adjustments (which include reclassification and normal recurring adjustments) that are necessary for a fair presentation in conformity with GAAP. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements. Various elements of the Company’s accounting policies, by their nature, are inherently subject to estimation techniques, valuation assumptions and other subjective assessments. In particular, management has identified several accounting policies that, due to the judgments, estimates and assumptions inherent in those policies, are critical to an understanding of Banner’s consolidated financial statements. These policies relate to (i) the methodology for the recognition of interest income, (ii) determination of the provision and allowance for credit losses, (iii) the valuation of financial assets and liabilities recorded at fair value, (iv) the valuation of intangible assets, such as goodwill, core deposit intangibles (CDI) and loan servicing rights, (v) the valuation of real estate held for sale, (vi) the valuation or recognition of deferred tax assets and liabilities and (vii) the valuation of assets and liabilities acquired in business combinations and subsequent recognition of related income and expense. These policies and judgments, estimates and assumptions are described in greater detail in subsequent Notes to the Consolidated Financial Statements. Management believes that the judgments, estimates and assumptions used in the preparation of the consolidated financial statements are appropriate based on the factual circumstances at the time. However, given the sensitivity of the consolidated financial statements to these critical accounting policies, the use of other judgments, estimates and assumptions could result in material differences in the Company’s results of operations or financial condition. Further, subsequent changes in economic or market conditions could have a material impact on these estimates and the Company’s financial condition and operating results in future periods. Securities: Debt securities are classified as held-to-maturity when the Company has the ability and positive intent to hold them to maturity. Debt securities classified as available-for-sale are available for future liquidity requirements and may be sold prior to maturity. Debt securities classified as trading are also available for future liquidity requirements and may be sold prior to maturity. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Debt securities classified as held-to-maturity are carried at cost, net of the allowance for credit losses- securities, adjusted for amortization of premiums to the earliest callable date and accretion of discounts to maturity. Debt securities classified as available-for-sale are measured at fair value. Unrealized holding gains and losses on debt securities classified as available-for-sale are excluded from earnings and are reported net of tax as accumulated other comprehensive income (AOCI), a component of shareholders’ equity, until realized. Debt securities classified as trading are also measured at fair value. Unrealized holding gains and losses on securities classified as trading are included in earnings. (See Note 16 for a more complete discussion of accounting for the fair value of financial instruments.) Realized gains and losses on sale are computed on the specific identification method and are included in earnings on the trade date sold. Equity securities are measured at fair value with changes in the fair value recognized through net income. Allowance for Credit Losses - Securities: Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type. The Company’s held-to maturity portfolio contains mortgage-backed securities issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies and have a long history of no credit losses. The Company’s held-to-maturity portfolio also contains municipal bonds that are typically rated by major rating agencies as Aa or better. The Company has never incurred a loss on a municipal bond, therefore the expectation of credit losses on these securities is insignificant. The Company uses industry historical credit loss information adjusted for current conditions to establish the allowance for credit losses on the municipal bond portfolio. Less than 2% of the Company’s held-to-maturity portfolio are community development bonds; approximately half represent pools of one- to four-family loans while the other half are not collateralized. The expected credit losses on these bonds is similar to Banner’s commercial business loan portfolio. Therefore, the Company uses the commercial business loan portfolio loss rates to establish the allowance for credit losses on the collateralized bonds and its own loss history to establish a loss rate on bonds that are not collateralized. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If the Company intends to sell the security or it is more likely than not that the Company will be required to sell the security before recovering its cost basis, the entire impairment loss would be recognized in earnings. If the Company does not intend to sell the security and it is not more likely than not that the Company will be required to sell the security the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized costs, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. Projected cash flows are discounted by the current effective interest rate. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. The remaining impairment related to all other factors, the difference between the present value of the cash flows expected to be collected and fair value, is recognized as a charge to AOCI. Changes in the allowance for credit losses are recorded as provision for (or recapture of) credit loss expense. Losses are charged against the allowance when management believes the non-collectability of an available-for-sale or held-to-maturity security is confirmed or when either of the criteria regarding intent of requirement to sell is met. Investment in FHLB Stock: At December 31, 2021, the Bank had $12.0 million in FHLB of Des Moines stock (FHLB stock), compared to $16.4 million at December 31, 2020. FHLB stock does not have a readily determinable fair value. The Bank’s investments in FHLB stock is carried at cost or par value ($100 per share) and evaluated for impairment based on the Bank’s expectations of the ultimate recoverability of the stock’s par value. Ownership of FHLB stock is restricted to the FHLB and member institutions and can only be purchased and redeemed at par, therefore there has been no observable changes in market prices. As a member of the FHLB system, the Bank is required to maintain a minimum level of investment in FHLB stock based on specific percentages of its outstanding FHLB advances. Management periodically evaluates FHLB stock for impairment. Management’s determination of whether these investments are impaired is based on its assessment of the ultimate recoverability of cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of cost is influenced by criteria such as (1) the significance of any decline in net assets of the FHLB as compared to the capital stock amount for the FHLB and the length of time this situation has persisted, (2) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance of the FHLB, (3) the impact of legislative and regulatory changes on institutions and, accordingly, the client base of the FHLB, and (4) the liquidity position of the FHLB. The Company has determined there is no impairment on the FHLB stock investment as of December 31, 2021 and 2020. Loans Receivable : The Bank originates residential one- to four-family and multifamily mortgage loans for both portfolio investment and sale in the secondary market. The Bank also originates construction and land development, commercial real estate, commercial business, agricultural and consumer loans for portfolio investment. Loans receivable not designated as held for sale are recorded at amortized cost, net of the allowance for credit losses. Amortized cost is the principal amount outstanding, net of deferred fees, discounts and premiums. Accrued interest on loans is reported in accrued interest receivable on the Consolidated Statements of Financial Condition. Premiums, discounts and deferred loan fees are amortized to maturity using the level-yield methodology. Loans Held for Sale: Residential one- to four-family and multifamily mortgage loans originated with the intent to be sold in the secondary market are considered held for sale. Residential one- to four-family loans under best effort delivery commitments are carried at the lower of aggregate cost or estimated market value. Residential one- to four-family loans expected to be delivered under mandatory commitments are carried at fair value in order to match changes in the value of the loans with the value of the related economic hedges on the loans. Fair values for residential mortgage loans held for sale are determined by comparing actual loan rates to current secondary market prices for similar loans. The multifamily held for sale loans originated prior to April 1, 2020 are carried at fair value in order to match changes in the value of the loans with the value of the related economic hedges on the loans. Fair values for multifamily loans held for sale are calculated based on discounted cash flows using a discount rate that is a combination of market spreads for similar loan types added to selected index rates. The multifamily held for sale loans originated subsequent to March 31, 2020 are carried at the lower of cost or market. Net unrealized losses on loans held for sale that are carried at lower of cost or market are recognized through the valuation allowance by charges to income. Non-refundable fees and direct loan origination costs related to loans held for sale carried at the lower of cost or market are recognized as part of the cost basis of the loan. Gains and losses on sales of loans held for sale are determined using the aggregate method and are recorded in the mortgage banking operations component of non-interest income. For the years ended December 31, 2021 and 2020, we recorded net gains on loans sold of $34.5 million and $51.9 million, respectively. Loans Acquired in Business Combinations : Loans acquired in business combinations are recorded at their fair value at the acquisition date. Establishing the fair value of acquired loans involves a significant amount of judgment, including determining the credit discount based upon historical data adjusted for current economic conditions and other factors. If any of these assumptions are inaccurate actual credit losses could vary significantly from the credit discount used to calculate the fair value of the acquired loans. Acquired loans are evaluated upon acquisition and classified as either purchased credit-deteriorated or purchased non-credit-deteriorated. Purchased credit-deteriorated (PCD) loans have experienced more than insignificant credit deterioration since origination. For PCD loans, an allowance for credit losses is determined at the acquisition date using the same methodology as other loans held for investment. The initial allowance for credit losses determined on a collective basis is allocated to individual loans. The loan’s fair value is grossed up for the allowance for credit losses and becomes its initial amortized cost basis. The difference between the initial amortized cost basis and the par value of the loan is a noncredit discount or premium, which is amortized into interest income over the life of the loan. Subsequent changes to the allowance for credit losses are recorded through a provision for credit losses. For purchased non-credit-deteriorated loans, the difference between the fair value and unpaid principal balance of the loan at the acquisition date is amortized or accreted to interest income over the life of the loan. While credit discounts are included in the determination of the fair value for non-credit-deteriorated loans, since these discounts are expected to be accreted over the life of the loans, they cannot be used to offset the allowance for credit losses that must be recorded at the acquisition date. As a result, an allowance for credit losses is determined at the acquisition date using the same methodology as other loans held for investment and is recognized as a provision for credit losses in the Consolidated Statement of Operations. Any subsequent deterioration (improvement) in credit quality is recognized by recording (recapturing) a provision for credit losses. Income Recognition on Nonaccrual Loans and Securities : Interest on loans and securities is accrued as earned unless management doubts the collectability of the asset or the unpaid interest. Interest accruals on loans are generally discontinued when loans become 90 days past due for payment of interest or principal and the loans are then placed on nonaccrual status. All previously accrued but uncollected interest is deducted from interest income upon transfer to nonaccrual status. For any future payments collected, interest income is recognized only upon management’s assessment that there is a strong likelihood that the full amount of a loan will be repaid or recovered. Management’s assessment of the likelihood of full repayment involves judgment including determining the fair value of the underlying collateral which can be impacted by the economic environment. A loan may be put on nonaccrual status sooner than this policy would dictate if, in management’s judgment, the amounts owed, principal or interest may be uncollectable. While less common, similar interest reversal and nonaccrual treatment is applied to investment securities if their ultimate collectability becomes questionable. Loans modified due to the COVID-19 pandemic are considered current if they are less than 30 days past due on the contractual payments at the time the loan modification program was put in place and therefore continue to accrue interest unless the interest is being waived. Provision and Allowance for Credit Losses - Loans : The methodology for determining the allowance for credit losses - loans is considered a critical accounting policy by management because of the high degree of judgment involved, the subjectivity of the assumptions used, and the potential for changes in the economic environment that could result in changes to the amount of the recorded allowance for credit losses. Among the material estimates required to establish the allowance for credit losses - loans are: a reasonable and supportable forecast; a reasonable and supportable forecast period and the reversion period; value of collateral; strength of guarantors; the amount and timing of future cash flows for loans individually evaluated; and determination of the qualitative loss factors. All of these estimates are susceptible to significant change. The allowance for credit losses - loans is a valuation account that is deducted from the amortized cost basis of loans to present the net amount expected to be collected on the loans. The Bank has elected to exclude accrued interest receivable from the amortized cost basis in their estimate of the allowance for credit losses. The provision for credit losses reflects the amount required to maintain the allowance for credit losses at an appropriate level based upon management’s evaluation of the adequacy of collective and individual loss reserves. The Company has established systematic methodologies for the determination of the adequacy of the Company’s allowance for credit losses. The methodologies are set forth in a formal policy and take into consideration the need for a valuation allowance for loans evaluated on a collective (pool) basis which have similar risk characteristics as well as allowances that are tied to individual loans that do not share risk characteristics. The Company increases its allowance for credit losses by charging provisions for credit losses on its Consolidated Statement of Operations. Losses related to specific assets are applied as a reduction of the carrying value of the assets and charged against the allowance for credit loss reserve when management believes the uncollectibility of a loan balance is confirmed. Recoveries on previously charged off loans are credited to the allowance for credit losses. Management estimates the allowance for credit losses - loans using relevant information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. The allowance for credit losses is maintained at a level sufficient to provide for expected credit losses over the life of the loan based on evaluating historical credit loss experience and making adjustments to historical loss information for differences in the specific risk characteristics in the current loan portfolio. These factors include, among others, changes in the size and composition of the loan portfolio, differences in underwriting standards, delinquency rates, actual loss experience and current economic conditions. The allowance for credit losses - loans is measured on a collective (pool) basis when similar risk characteristics exist. In estimating the component of the allowance for credit losses for loans that share common risk characteristics, loans are pooled based on loan type and areas of risk concentration. For loans evaluated collectively, the allowance for credit losses is calculated using life of loan historical losses adjusted for economic forecasts and current conditions. For commercial real estate, multifamily real estate, construction and land, commercial business and agricultural loans with risk rating segmentation, historical credit loss assumptions are estimated using a model that categorizes loan pools based on loan type and risk rating. For one- to four- family residential loans, consumer loans, home equity lines of credit, small business loans, and small balance commercial real estate loans, historical credit loss assumptions are estimated using a model that categorizes loan pools based on loan type and delinquency status. These models calculate an expected life-of-loan loss percentage for each loan category by calculating the probability of default, based on the migration of loans from performing to loss by risk rating or delinquency categories using historical life-of-loan analysis and the severity of loss, based on the aggregate net lifetime losses incurred for each loan pool. For credit cards, historical credit loss assumptions are estimated using a model that calculates an expected life-of-loan loss percentage for each loan category by considering the historical cumulative losses based on the aggregate net lifetime losses incurred for each loan pool. The model captures historical loss data commencing with the first quarter of 2008. For loans evaluated collectively, management uses economic indicators to adjust the historical loss rates so that they better reflect management’s expectations of future conditions over the remaining lives of the loans in the portfolio based on reasonable and supportable forecasts. These economic indicators are selected based on correlation to the Company’s historical credit loss experience and are evaluated for each loan category. The economic indicators evaluated include the unemployment rate, gross domestic product, real estate price indices and growth, industrial employment, corporate profits, the household consumer debt service ratio, the household mortgage debt service ratio, and single family median home price growth. Management considers various economic scenarios and forecasts when evaluating the economic indicators and probability weights the various scenarios to arrive at the forecast that most reflects management’s expectations of future conditions. The allowance for credit losses is then adjusted for the period in which those forecasts are considered to be reasonable and supportable. To the extent the lives of the loans in the portfolio extend beyond the period for which a reasonable and supportable forecast can be made, the adjustments discontinue to be applied so that the model reverts back to the historical loss rates using a straight line reversion method. Management selected a reasonable and supportable forecast period of 12 months with a reversion period of 12 months. Both the reasonable and supportable forecast period and the reversion period are periodically reviewed by management. Further, for loans evaluated collectively, management also considers qualitative and environmental factors for each loan category to adjust for differences between the historical periods used to calculate historical loss rates and expected conditions over the remaining lives of the loans in the portfolio. In determining the aggregate adjustment needed management considers the financial condition of the borrowers, the nature and volume of the loans, the remaining terms and the extent of prepayments on the loans, the volume and severity of past due and classified loans as well as the value of the underlying collateral on loans in which the collateral dependent practical expedient has not been used. Management also considers the Company’s lending policies, the quality of the Company’s credit review system, the quality of the Company’s management and lending staff, and the regulatory and economic environments in the areas in which the Company’s lending activities are concentrated. Loans that do not share risk characteristics with other loans in the portfolio are individually evaluated for impairment and are not included in the collective evaluation. Factors involved in determining whether a loan should be individually evaluated include, but are not limited to, the financial condition of the borrower and the value of the underlying collateral. Expected credit losses for loans evaluated individually are measured based on the present value of expected future cash flows discounted at the loan’s original effective interest rate or when the Bank determines that foreclosure is probable, the expected credit loss is measured based on the fair value of the collateral as of the reporting date, less estimated selling costs, as applicable. As a practical expedient, the Bank measures the expected credit loss for a loan using the fair value of the collateral, if repayment is expected to be provided substantially through the operation or sale of the collateral when the borrower is experiencing financial difficulty based on the Bank’s assessment as of the reporting date. In both cases, if the fair value of the collateral is less than the amortized cost basis of the loan, the Bank will recognize an allowance as the difference between the fair value of the collateral, less costs to sell (if applicable) at the reporting date and the amortized cost basis of the loan. If the fair value of the collateral exceeds the amortized cost basis of the loan, any expected recovery added to the amortized cost basis will be limited to the amount previously charged-off. Subsequent changes in the expected credit losses for loans evaluated individually are included within the provision for credit losses in the same manner in which the expected credit loss initially was recognized or as a reduction in the provision that would otherwise be reported. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower or the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Bank. Some of the Bank’s loans are reported as troubled debt restructures (TDRs). Loans are reported as TDRs when the Bank grants a concession(s) to a borrower experiencing financial difficulties that it would not otherwise consider. Examples of such concessions include forgiveness of principal or accrued interest, extending the maturity date(s) or providing a lower interest rate than would be normally available for a transaction of similar risk. The allowance for credit losses on a TDR is determined using the same method as all other loans held for investment, except when the value of the concession cannot be measured using a method other than the discounted cash flow method. When the value of a concession is measured using the discounted cash flow method the allowance for credit losses is determined by discounting the expected future cash flows at the original interest rate of the loan. The Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) and the Consolidated Appropriations Act, 2021 (CAA) provided guidance around the modification of loans as a result of the COVID-19 pandemic, which outlined, among other criteria, that short-term modifications made on a good faith basis to borrowers who were current as defined under the CARES Act prior to any relief, are not TDRs. This includes short-term (e.g. six months) modifications such as payment deferrals, fee waivers, extensions of repayment terms, or other delays in payment that are insignificant. Borrowers are considered current under the CARES Act and regulatory guidance if they are less than 30 days past due on their contractual payments at the time a modification program is implemented. The CAA extends relief offered under the CARES Act related to TDRs as a result of COVID-19 through January 1, 2022. Loan Origination and Commitment Fees: Loan origination fees, net of certain specifically defined direct loan origination costs, are deferred and recognized as an adjustment of the loans’ interest yield using the level-yield method over the contractual term of each loan adjusted for actual loan prepayment experience. Loan commitment fees are deferred until the expiration of the commitment period unless management believes there is a remote likelihood that the underlying commitment will be exercised, in which case the fees are amortized to fee income using the straight-line method over the commitment period. If a loan commitment is exercised, the deferred commitment fee is accounted for in the same manner as a loan origination fee. Deferred commitment fees associated with expired commit

ACCOUNTING STANDARDS RECENTLY A

ACCOUNTING STANDARDS RECENTLY ADOPTED OR ISSUED	12 Months Ended
	Dec. 31, 2021
Accounting Changes and Error Corrections [Abstract]
ACCOUNTING STANDARDS RECENTLY ADOPTED OR ISSUED	ACCOUNTING STANDARDS RECENTLY ISSUED OR ADOPTED Reference Rate Reform (Topic 848) In March 2020, the Financial Accounting Standards Board (FASB) issued guidance within Accounting Standards Update (ASU) 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting , in response to the scheduled discontinuation of LIBOR on December 31, 2021. The amendments in this ASU provide optional guidance designed to provide relief from the accounting analysis and impacts that may otherwise be required for modifications to agreements (e.g., loans, debt securities, derivatives, borrowings) necessitated by reference rate reform. Since the issuance of this guidance, the publication cessation of U.S. dollar LIBOR has been extended to June 30, 2023. The following optional expedients for applying the requirements of certain Topics or Industry Subtopics in the Codification are permitted for contracts that are modified because of reference rate reform and that meet certain scope guidance: 1) modifications of contracts within the scope of Topics 310, Receivables, and 470, Debt, should be accounted for by prospectively adjusting the effective interest rate; 2) modifications of contracts within the scope of Topic 842, Leases, should be accounted for as a continuation of the existing contracts with no reassessments of the lease classification and the discount rate or remeasurements of lease payments that otherwise would be required under this Topic for modifications not accounted for as separate contracts; 3) modifications of contracts do not require an entity to reassess its original conclusion about whether that contract contains an embedded derivative that is clearly and closely related to the economic characteristics and risks of the host contract under Subtopic 815-15, Derivatives and Hedging- Embedded Derivatives; and 4) for other Topics or Industry Subtopics in the Codification, the amendments in this ASU also include a general principle that permits an entity to consider contract modifications due to reference rate reform to be an event that does not require contract remeasurement at the modification date or reassessment of a previous accounting determination. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Scope . This ASU clarifies that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivatives that are affected by the discounting transition. The ASU also amends the expedients and exceptions in Topic 848 to capture the incremental consequences of the scope clarification and to tailor the existing guidance to derivative instruments affected by the discounting transition. The amendments in these ASUs are effective upon the issuance date of March 12, 2020 and applies to contract modifications made and new hedging relationships entered into through December 31, 2022. The Company has elected certain expedients related to individual hedge relationships. The Company will be able to use other expedients in this guidance to manage through the transition away from LIBOR, specifically as they relate to loans, leases and hedging relationships. The adoption of this accounting guidance did not have a material impact on the Company’s Consolidated Financial Statements.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The amortized cost, gross unrealized gains and losses and estimated fair value of securities at December 31, 2021 and December 31, 2020 are summarized as follows (in thousands): December 31, 2021 Amortized Cost Fair Trading: Corporate bonds $ 27,203 $ 26,981 $ 27,203 $ 26,981 December 31, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance for Credit Losses Fair Available-for-Sale: U.S. Government and agency obligations $ 201,101 $ 852 $ (621) $ — $ 201,332 Municipal bonds 293,761 15,171 (320) — 308,612 Corporate bonds 114,427 3,103 (183) — 117,347 Mortgage-backed or related securities 2,837,480 17,749 (49,961) — 2,805,268 Asset-backed securities 206,391 52 (9) — 206,434 $ 3,653,160 $ 36,927 $ (51,094) $ — $ 3,638,993 December 31, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Allowance for Credit Losses Held-to-Maturity: U.S. Government and agency obligations $ 316 $ 3 $ — $ 319 $ — Municipal bonds 420,555 20,743 (1,393) 439,905 (203) Corporate bonds 3,092 — (3) 3,089 (230) Mortgage-backed or related securities 97,392 1,171 (23) 98,540 — $ 521,355 $ 21,917 $ (1,419) $ 541,853 $ (433) December 31, 2020 Amortized Cost Fair Trading: Corporate bonds 27,203 $ 24,980 $ 27,203 $ 24,980 December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance for Credit Losses Fair Available-for-Sale: U.S. Government and agency obligations $ 141,668 $ 1,002 $ (935) $ — $ 141,735 Municipal bonds 283,997 19,523 (2) — 303,518 Corporate bonds 219,086 2,762 (79) — 221,769 Mortgage-backed or related securities 1,602,033 45,179 (1,060) — 1,646,152 Asset-backed securities 9,405 77 (63) — 9,419 $ 2,256,189 $ 68,543 $ (2,139) $ — $ 2,322,593 December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Allowance for Credit Losses Held-to-Maturity: U.S. Government and agency obligations $ 340 $ 7 $ — $ 347 $ — Municipal bonds 370,998 24,130 (94) 395,034 (59) Corporate bonds 3,222 — (12) 3,210 (35) Mortgage-backed or related securities 47,247 2,843 — 50,090 — $ 421,807 $ 26,980 $ (106) $ 448,681 $ (94) Accrued interest receivable on held-to-maturity debt securities was $3.3 million and $3.0 million as of December 31, 2021 and December 31, 2020, respectively, and was $10.1 million and $6.9 million on available-for-sale debt securities as of December 31, 2021 and December 31, 2020, respectively. Accrued interest receivable on securities is reported in accrued interest receivable on the Consolidated Statements of Financial Condition and is excluded from the calculation of the allowance for credit losses. At December 31, 2021, the gross unrealized losses and the fair value for securities available-for-sale aggregated by the length of time that individual securities have been in a continuous unrealized loss position were as follows (in thousands): December 31, 2021 Less Than 12 Months 12 Months or More Total Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized Available-for-Sale: U.S. Government and agency obligations $ — $ — $ 71,306 $ (621) $ 71,306 $ (621) Municipal bonds 40,397 (221) 8,541 (99) 48,938 (320) Corporate bonds 8,009 (121) 9,938 (62) 17,947 (183) Mortgage-backed or related securities 1,307,411 (38,028) 721,454 (11,933) 2,028,865 (49,961) Asset-backed securities 3,382 (9) — — 3,382 (9) $ 1,359,199 $ (38,379) $ 811,239 $ (12,715) $ 2,170,438 $ (51,094) At December 31, 2020, the gross unrealized losses and the fair value for securities available-for-sale and held-to-maturity aggregated by the length of time that individual securities have been in a continuous unrealized loss position were as follows (in thousands): December 31, 2020 Less Than 12 Months 12 Months or More Total Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized Available-for-Sale: U.S. Government and agency obligations $ 3,126 $ (8) $ 50,603 $ (927) $ 53,729 $ (935) Municipal bonds 495 (2) — — 495 (2) Corporate bonds 3,586 (79) — — 3,586 (79) Mortgage-backed or related securities 181,871 (1,046) 2,337 (14) 184,208 (1,060) Asset-backed securities — — 5,676 (63) 5,676 (63) $ 189,078 $ (1,135) $ 58,616 $ (1,004) $ 247,694 $ (2,139) At December 31, 2021, there were 97 securities—available-for-sale with unrealized losses, compared to 54 at December 31, 2020. Management does not believe that any individual unrealized loss as of December 31, 2021 or December 31, 2020 resulted from credit loss. The decline in fair market value of these securities was generally due to changes in interest rates and changes in market-desired spreads subsequent to their purchase. There were no sales of securities—trading for the years ended December 31, 2021, 2020 or 2019. There were no securities—trading in a nonaccrual status at December 31, 2021 or December 31, 2020. Net unrealized holding gains of $2.0 million were recognized in 2021 and net unrealized holding losses of $656,000 were recognized 2020. The following table presents gross gains and losses on sales and partial calls of securities available-for-sale (in thousands): For the Year Ended December 31, 2021 2020 2019 Available-for-Sale: Gross Gains $ 993 $ 899 $ 239 Gross Losses (495) (445) (205) Balance, end of the period $ 498 $ 454 $ 34 There were no securities—available-for-sale in a nonaccrual status at December 31, 2021 and 2020. During the year ended December 31, 2021, the Company sold one held-to-maturity security with a resulting net gain of $3,000 and had partial calls of securities that resulted in a net loss of $65,000. There were no sales of securities—held-to-maturity during the years ended December 31, 2020 or 2019, although there were partial calls of securities that resulted in a net gain of $216,000 for the year ended December 31, 2020 and a net loss of $1,000 for the year ended December 31, 2019. There were no securities—held-to-maturity in a nonaccrual status at December 31, 2021 and 2020. During the year ended December 31, 2021, the Company sold a $4.8 million equity security with a resulting net gain of $46,000. There were two sales of equity securities totaling $1.06 billion for the year ended December 31, 2020 with a resulting net loss of $177,000 and no sales of equity securities during the year ended December 31, 2019. During the year ended December 31, 2020, the Company also sold Visa Class B stock with a net gain of $519,000. The stock was previously carried at a zero-cost basis due to transfer restrictions and uncertainty of litigation. The amortized cost and estimated fair value of securities at December 31, 2021, by contractual maturity, are shown below (in thousands). Expected maturities will differ from contractual maturities because some securities may be called or prepaid with or without call or prepayment penalties. December 31, 2021 Trading Available-for-Sale Held-to-Maturity Amortized Cost Fair Value Amortized Cost Fair Value Amortized Cost Fair Value Maturing within one year $ — $ — $ 14,077 $ 14,174 $ 12,026 $ 12,087 Maturing after one year through five years — — 165,039 170,104 93,652 95,299 Maturing after five years through ten years — — 849,194 846,399 22,562 23,776 Maturing after ten years 27,203 26,981 2,624,850 2,608,316 393,115 410,691 $ 27,203 $ 26,981 $ 3,653,160 $ 3,638,993 $ 521,355 $ 541,853 The following table presents, as of December 31, 2021, investment securities which were pledged to secure borrowings, public deposits or other obligations as permitted or required by law (in thousands): Carrying Value Amortized Cost Fair Value Purpose or beneficiary: State and local governments public deposits $ 209,304 $ 208,827 $ 221,319 Interest rate swap counterparties 24,268 23,723 24,285 Repurchase transaction accounts 292,700 300,441 292,700 Other 2,529 2,529 2,559 Total pledged securities $ 528,801 $ 535,520 $ 540,863 The Company monitors the credit quality of held-to-maturity debt securities through the use of credit rating. Credit ratings are reviewed and updated quarterly. The Company’s non-rated held-to-maturity debt securities are primarily United States government sponsored enterprise debentures carrying minimal to no credit risk. The remaining non-rated held-to-maturity debt securities balance is local municipal debt from within the Company’s geographic footprint and is monitored through quarterly or annual financial review. This municipal debt is predominately essential service or unlimited general obligation backed debt. The following tables summarize the amortized cost of held-to-maturity debt securities by credit rating at December 31, 2021 and December 31, 2020 (in thousands): December 31, 2021 U.S. Government and agency obligations Municipal bonds Corporate bonds Mortgage-backed or related securities Total AAA/AA/A $ — $ 406,363 $ 500 $ — $ 406,863 Not Rated 316 14,192 2,592 97,392 114,492 $ 316 $ 420,555 $ 3,092 $ 97,392 $ 521,355 December 31, 2020 U.S. Government and agency obligations Municipal bonds Corporate bonds Mortgage-backed or related securities Total AAA/AA/A $ — $ 349,123 $ 500 $ — $ 349,623 Not Rated 340 21,875 2,722 47,247 72,184 $ 340 $ 370,998 $ 3,222 $ 47,247 $ 421,807 The following tables present the activity in the allowance for credit losses for held-to-maturity debt securities by major type for the year ended December 31, 2021 and December 31, 2020 (in thousands): For the Year Ended December 31, 2021 U.S. Government and agency obligations Municipal bonds Corporate bonds Mortgage-backed or related securities Total Allowance for credit losses – securities Beginning Balance $ — $ 59 $ 35 $ — $ 94 Provision for credit losses — 144 445 — 589 Securities charged-off — — (250) — (250) Ending Balance $ — $ 203 $ 230 $ — $ 433

LOANS RECEIVABLE AND THE ALLOWA

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Financing Receivables	LOANS RECEIVABLE AND THE ALLOWANCE FOR CREDIT LOSSES The following table presents the loans receivable at December 31, 2021 and 2020 by class (dollars in thousands). December 31, 2021 December 31, 2020 Amount Percent of Total Amount Percent of Total Commercial real estate: Owner-occupied $ 1,131,828 12.4 % $ 1,076,467 10.9 % Investment properties 1,990,461 21.9 1,955,684 19.8 Small balance CRE 598,212 6.6 573,849 5.8 Multifamily real estate 564,100 6.2 428,223 4.4 Construction, land and land development: Commercial construction 169,530 1.9 228,937 2.3 Multifamily construction 259,116 2.9 305,527 3.1 One- to four-family construction 568,753 6.3 507,810 5.1 Land and land development 313,454 3.5 248,915 2.5 Commercial business: Commercial business (1) 1,172,076 12.9 2,178,461 22.1 Small business scored 792,310 8.7 743,451 7.5 Agricultural business, including secured by farmland (2) 285,753 3.1 299,949 3.0 One- to four-family residential 683,268 7.5 717,939 7.3 Consumer: Consumer—home equity revolving lines of credit 458,533 5.0 491,812 5.0 Consumer—other 97,369 1.1 113,958 1.2 Total loans 9,084,763 100.0 % 9,870,982 100.0 % Less allowance for credit losses - loans (132,099) (167,279) Net loans $ 8,952,664 $ 9,703,703 (1) Includes $132.6 million and $1.04 billion of SBA PPP loans as of December 31, 2021 and December 31, 2020, respectively. (2) Includes $1.4 million of SBA PPP loans as of December 31, 2021 and none as of December 31, 2020. Loan amounts are net of unearned loan fees in excess of unamortized costs of $8.6 million as of December 31, 2021 and $25.6 million as of December 31, 2020. Net loans include net discounts on acquired loans of $9.7 million and $16.1 million as of December 31, 2021 and 2020, respectively. Net loans does not include accrued interest receivable. Accrued interest receivable on loans was $29.2 million as of December 31, 2021 and $36.6 million as of December 31, 2020 and was reported in accrued interest receivable on the Consolidated Statements of Financial Condition. The Company’s loans to directors, executive officers and related entities are on substantially the same terms and underwriting as those prevailing at the time for comparable transactions with unrelated persons and do not involve more than normal risk of collectability. Such loans had balances of $700,000 and $1.5 million at December 31, 2021 and 2020, respectively. Purchased credit-deteriorated and purchased non-credit-deteriorated loans. Loans acquired in business combinations are recorded at their fair value at the acquisition date. Acquired loans are evaluated upon acquisition and classified as either purchased credit-deteriorated (PCD) or purchased non-credit-deteriorated. There were no PCD loans acquired during the years ended December 31, 2021 and 2020. Troubled Debt Restructurings. Loans are reported as TDRs when the Bank grants one or more concessions to a borrower experiencing financial difficulties that it would not otherwise consider. The Company’s TDRs have generally not involved forgiveness of amounts due, but almost always include a modification of multiple factors; the most common combination includes interest rate, payment amount and maturity date. As of December 31, 2021 and 2020, the Company had TDRs of $5.5 million and $7.9 million, respectively. The Company had no commitments to advance additional funds related to TDRs as of both December 31, 2021 and 2020. There were no new TDRs that occurred during the year ended December 31, 2021. The following tables present new TDRs that occurred during the years ended December 31, 2020 and 2019 (dollars in thousands): Number of Pre-modification Outstanding Recorded Investment Post-modification Outstanding Recorded Investment Year Ended December 31, 2020 Recorded Investment (1) (2) Commercial business 3 $ 5,532 $ 5,532 Agricultural business/farmland 1 $ 169 $ 169 Total 4 $ 5,701 $ 5,701 Year Ended December 31, 2019 Recorded Investment (1) (2) Commercial real estate: Investment properties 1 $ 1,090 $ 1,090 Commercial business 1 $ 160 $ 160 Agricultural business/farmland 1 $ 596 $ 596 Total 3 $ 1,846 $ 1,846 (1) Since most loans were already considered classified and/or on non-accrual status prior to restructuring, the modifications did not have a material effect on the Company’s determination of the allowance for credit losses. (2) Generally, these modifications do not fit into one separate type, such as rate, term, amount, interest-only or payment, but instead are a combination of multiple types of modifications; therefore, they are disclosed in aggregate. There were no TDRs which incurred a payment default within the years ended December 31, 2021 and 2020 for which the payment default occurred within twelve months of the restructure date. A default on a restructured loan results in a transfer to nonaccrual status, a charge-off or a combination of both. Credit Quality Indicators : To appropriately and effectively manage the ongoing credit quality of the Company’s loan portfolio, management has implemented a risk-rating or loan grading system for its loans. The system is a tool to evaluate portfolio asset quality throughout each applicable loan’s life as an asset of the Company. Generally, loans are risk rated on an aggregate borrower/relationship basis with individual loans sharing similar ratings. There are some instances when specific situations relating to individual loans will provide the basis for different risk ratings within the aggregate relationship. Loans are graded on a scale of 1 to 9. A description of the general characteristics of these categories is shown below: Overall Risk Rating Definitions : Risk-ratings contain both qualitative and quantitative measurements and take into account the financial strength of a borrower and the structure of the loan or lease. Consequently, the definitions are to be applied in the context of each lending transaction and judgment must also be used to determine the appropriate risk rating, as it is not unusual for a loan or lease to exhibit characteristics of more than one risk-rating category. Consideration for the final rating is centered in the borrower’s ability to repay, in a timely fashion, both principal and interest. The Company’s risk-rating and loan grading policies are reviewed and approved annually. There were no material changes in the risk-rating or loan grading system for the periods presented. Risk Ratings 1-5: Pass Credits with risk ratings of 1 to 5 meet the definition of a pass risk rating. The strength of credits vary within the pass risk ratings, ranging from a risk rated 1 being an exceptional credit to a risk rated 5 being an acceptable credit that requires a more than normal level of supervision. Risk Rating 6: Special Mention A credit with potential weaknesses that deserves management’s close attention is risk rated a 6. If left uncorrected, these potential weaknesses will result in deterioration in the capacity to repay debt. A key distinction between Special Mention and Substandard is that in a Special Mention credit, there are identified weaknesses that pose potential risk(s) to the repayment sources, versus well defined weaknesses that pose risk(s) to the repayment sources. Assets in this category are expected to be in this category no more than 9-12 months as the potential weaknesses in the credit are resolved. Risk Rating 7: Substandard A credit with well-defined weaknesses that jeopardize the ability to repay in full is risk rated a 7. These credits are inadequately protected by either the sound net worth and payment capacity of the borrower or the value of pledged collateral. These are credits with a distinct possibility of loss. Loans headed for foreclosure and/or legal action due to deterioration are rated 7 or worse. Risk Rating 8: Doubtful A credit with an extremely high probability of loss is risk rated 8. These credits have all the same critical weaknesses that are found in a substandard loan; however, the weaknesses are elevated to the point that based upon current information, collection or liquidation in full is improbable. While some loss on doubtful credits is expected, pending events may make the amount and timing of any loss indeterminable. In these situations taking the loss is inappropriate until the outcome of the pending event is clear. Risk Rating 9: Loss A credit that is considered to be currently uncollectible or of such little value that it is no longer a viable bank asset is risk rated 9. Losses should be taken in the accounting period in which the credit is determined to be uncollectible. Taking a loss does not mean that a credit has absolutely no recovery or salvage value but, rather, it is not practical or desirable to defer writing off the credit, even though partial recovery may occur in the future. The following tables present the Company’s portfolio of risk-rated loans by class and by grade as of December 31, 2021 and December 31, 2020 (in thousands). Revolving loans that are converted to term loans are treated as new originations in the table below and are presented by year of origination. Term loans that are renewed or extended for periods longer than 90 days are presented as a new origination in the year of the most recent renewal or extension. December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Commercial real estate - owner occupied Risk Rating Pass $ 280,746 $ 224,451 $ 140,679 $ 125,282 $ 80,955 $ 205,594 $ 11,782 $ 1,069,489 Special Mention 1,050 — 2,185 — — 74 — 3,309 Substandard 13,597 — 13,770 — 1,056 30,607 — 59,030 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial real estate - owner occupied $ 295,393 $ 224,451 $ 156,634 $ 125,282 $ 82,011 $ 236,275 $ 11,782 $ 1,131,828 Commercial real estate - investment properties Risk Rating Pass $ 397,100 $ 224,303 $ 265,385 $ 235,542 $ 225,718 $ 549,266 $ 18,471 $ 1,915,785 Special Mention — — 240 5,544 — — — 5,784 Substandard 29,933 — 4,369 — 5,490 29,100 — 68,892 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial real estate - investment properties $ 427,033 $ 224,303 $ 269,994 $ 241,086 $ 231,208 $ 578,366 $ 18,471 $ 1,990,461 Multifamily real estate Risk Rating Pass $ 190,709 $ 79,047 $ 58,243 $ 36,026 $ 89,942 $ 100,653 $ 3,030 $ 557,650 Special Mention — — — — — — — — Substandard 4,908 — — — — 1,542 — 6,450 Doubtful — — — — — — — — Loss — — — — — — — — Total Multifamily real estate $ 195,617 $ 79,047 $ 58,243 $ 36,026 $ 89,942 $ 102,195 $ 3,030 $ 564,100 December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Commercial construction Risk Rating Pass $ 103,352 $ 31,841 $ 8,791 $ 8,087 $ — $ — $ — $ 152,071 Special Mention — — — — — — — — Substandard 11,782 85 688 4,806 — 98 — 17,459 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial construction $ 115,134 $ 31,926 $ 9,479 $ 12,893 $ — $ 98 $ — $ 169,530 Multifamily construction Risk Rating Pass $ 86,643 $ 118,114 $ 54,359 $ — $ — $ — $ — $ 259,116 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total Multifamily construction $ 86,643 $ 118,114 $ 54,359 $ — $ — $ — $ — $ 259,116 One- to four- family construction Risk Rating Pass $ 526,153 $ 40,133 $ 331 $ — $ — $ 216 $ 1,920 $ 568,753 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total One- to four- family construction $ 526,153 $ 40,133 $ 331 $ — $ — $ 216 $ 1,920 $ 568,753 December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Land and land development Risk Rating Pass $ 181,381 $ 89,895 $ 17,154 $ 8,141 $ 4,050 $ 7,870 $ 1,682 $ 310,173 Special Mention — — — — — — — — Substandard 2,876 14 263 — — 128 — 3,281 Doubtful — — — — — — — — Loss — — — — — — — — Total Land and land development $ 184,257 $ 89,909 $ 17,417 $ 8,141 $ 4,050 $ 7,998 $ 1,682 $ 313,454 Commercial business Risk Rating Pass $ 273,096 $ 215,462 $ 176,136 $ 121,211 $ 45,434 $ 78,049 $ 246,351 $ 1,155,739 Special Mention 65 77 — 241 19 8 2,430 2,840 Substandard 1,941 1,560 2,292 3,853 875 679 2,297 13,497 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial business $ 275,102 $ 217,099 $ 178,428 $ 125,305 $ 46,328 $ 78,736 $ 251,078 $ 1,172,076 Agricultural business including secured by farmland Risk Rating Pass $ 34,573 $ 25,338 $ 49,951 $ 27,401 $ 13,073 $ 32,608 $ 99,410 $ 282,354 Special Mention — — — — — — — — Substandard — 474 2,231 493 129 72 — 3,399 Doubtful — — — — — — — — Loss — — — — — — — — Total Agricultural business including secured by farmland $ 34,573 $ 25,812 $ 52,182 $ 27,894 $ 13,202 $ 32,680 $ 99,410 $ 285,753 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Commercial real estate - owner occupied Risk Rating Pass $ 243,100 $ 156,838 $ 156,817 $ 122,484 $ 92,312 $ 212,792 $ 3,379 $ 987,722 Special Mention — 4,560 — 2,251 — 1,869 149 8,829 Substandard 7,923 26,914 3,040 2,516 11,731 27,792 — 79,916 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial real estate - owner occupied $ 251,023 $ 188,312 $ 159,857 $ 127,251 $ 104,043 $ 242,453 $ 3,528 $ 1,076,467 Commercial real estate - investment properties Risk Rating Pass $ 237,553 $ 262,543 $ 299,452 $ 218,018 $ 278,348 $ 502,914 $ 20,062 $ 1,818,890 Special Mention — 2,712 — — 2,730 1,856 — 7,298 Substandard 19,812 11,418 20,352 36,310 23,027 18,577 — 129,496 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial real estate - investment properties $ 257,365 $ 276,673 $ 319,804 $ 254,328 $ 304,105 $ 523,347 $ 20,062 $ 1,955,684 Multifamily real estate Risk Rating Pass $ 78,632 $ 69,825 $ 39,343 $ 93,442 $ 44,395 $ 96,863 $ 1,983 $ 424,483 Special Mention — — — — — — — — Substandard 2,312 1,428 — — — — — 3,740 Doubtful — — — — — — — — Loss — — — — — — — — Total Multifamily real estate $ 80,944 $ 71,253 $ 39,343 $ 93,442 $ 44,395 $ 96,863 $ 1,983 $ 428,223 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Commercial construction Risk Rating Pass $ 83,506 $ 67,152 $ 41,299 $ 6,038 $ 2,158 $ 1,129 $ — $ 201,282 Special Mention — 5,963 — — — — — 5,963 Substandard 12,913 3,808 4,873 — 98 — — 21,692 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial construction $ 96,419 $ 76,923 $ 46,172 $ 6,038 $ 2,256 $ 1,129 $ — $ 228,937 Multifamily construction Risk Rating Pass $ 79,710 $ 151,141 $ 59,744 $ 14,932 $ — $ — $ — $ 305,527 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total Multifamily construction $ 79,710 $ 151,141 $ 59,744 $ 14,932 $ — $ — $ — $ 305,527 One- to four- family construction Risk Rating Pass $ 461,294 $ 35,910 $ — $ — $ — $ — $ 7,581 $ 504,785 Special Mention 1,563 — — — — — 630 2,193 Substandard 501 331 — — — — — 832 Doubtful — — — — — — — — Loss — — — — — — — — Total One- to four- family construction $ 463,358 $ 36,241 $ — $ — $ — $ — $ 8,211 $ 507,810 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Land and land development Risk Rating Pass $ 156,450 $ 37,397 $ 16,560 $ 6,801 $ 6,264 $ 4,840 $ 17,020 $ 245,332 Special Mention — — — — — — — — Substandard 14 30 3,047 190 — 302 — 3,583 Doubtful — — — — — — — — Loss — — — — — — — — Total Land and land development $ 156,464 $ 37,427 $ 19,607 $ 6,991 $ 6,264 $ 5,142 $ 17,020 $ 248,915 Commercial business Risk Rating Pass $ 1,243,276 $ 230,845 $ 203,051 $ 65,524 $ 38,757 $ 66,206 $ 264,741 $ 2,112,400 Special Mention 103 412 — 829 — 115 9,507 10,966 Substandard 6,624 14,413 18,569 5,224 1,320 453 8,492 55,095 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial business $ 1,250,003 $ 245,670 $ 221,620 $ 71,577 $ 40,077 $ 66,774 $ 282,740 $ 2,178,461 Agricultural business including secured by farmland Risk Rating Pass $ 32,032 $ 62,058 $ 31,381 $ 22,635 $ 22,394 $ 24,950 $ 91,660 $ 287,110 Special Mention — — — 810 — 537 — 1,347 Substandard 1,542 2,652 1,076 163 675 3,049 2,335 11,492 Doubtful — — — — — — — — Loss — — — — — — — — Total Agricultural business including secured by farmland $ 33,574 $ 64,710 $ 32,457 $ 23,608 $ 23,069 $ 28,536 $ 93,995 $ 299,949 The following tables present the Company’s portfolio of non-risk-rated loans by class and delinquency status as of December 31, 2021 and December 31, 2020 (in thousands). Revolving loans that are converted to term loans are treated as new originations in the table below and are presented by year of origination. Term loans that are renewed or extended for periods longer than 90 days are presented as a new origination in the year of the most recent renewal or extension. December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Small balance CRE Past Due Category Current $ 73,302 $ 80,992 $ 74,079 $ 82,151 $ 67,837 $ 219,117 $ 533 $ 598,011 30-59 Days Past Due 40 — — — 49 — — 89 60-89 Days Past Due — — — — — — — — 90 Days + Past Due — — — — — 112 — 112 Total Small balance CRE $ 73,342 $ 80,992 $ 74,079 $ 82,151 $ 67,886 $ 219,229 $ 533 $ 598,212 Small business scored Past Due Category Current $ 235,435 $ 126,959 $ 109,483 $ 84,460 $ 55,940 $ 69,504 $ 108,632 $ 790,413 30-59 Days Past Due 260 268 — 133 74 4 185 924 60-89 Days Past Due — — 133 11 9 248 64 465 90 Days + Past Due — 69 — 62 306 7 64 508 Total Small business scored $ 235,695 $ 127,296 $ 109,616 $ 84,666 $ 56,329 $ 69,763 $ 108,945 $ 792,310 One- to four- family residential Past Due Category Current $ 229,473 $ 89,634 $ 56,843 $ 51,445 $ 54,007 $ 196,571 $ 1,425 $ 679,398 30-59 Days Past Due — 596 — 404 635 683 — 2,318 60-89 Days Past Due — — 2 295 — 30 — 327 90 Days + Past Due — — — 167 — 1,058 — 1,225 Total One- to four- family residential $ 229,473 $ 90,230 $ 56,845 $ 52,311 $ 54,642 $ 198,342 $ 1,425 $ 683,268 December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Consumer—home equity revolving lines of credit Past Due Category Current $ 7,135 $ 1,210 $ 1,324 $ 1,772 $ 1,764 $ 2,920 $ 440,352 $ 456,477 30-59 Days Past Due 147 — — 23 37 568 210 985 60-89 Days Past Due 49 — — — 45 83 91 268 90 Days + Past Due — — 109 191 156 188 159 803 Total Consumer—home equity revolving lines of credit $ 7,331 $ 1,210 $ 1,433 $ 1,986 $ 2,002 $ 3,759 $ 440,812 $ 458,533 Consumer-other Past Due Category Current $ 18,640 $ 12,803 $ 8,676 $ 8,242 $ 6,138 $ 17,055 $ 25,336 $ 96,890 30-59 Days Past Due — 114 13 150 22 29 60 388 60-89 Days Past Due 6 — 2 — — 8 59 75 90 Days + Past Due — — 10 6 — — — 16 Total Consumer-other $ 18,646 $ 12,917 $ 8,701 $ 8,398 $ 6,160 $ 17,092 $ 25,455 $ 97,369 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Small balance CRE Past Due Category Current $ 56,544 $ 80,090 $ 84,749 $ 77,637 $ 68,791 $ 202,653 $ 2,550 $ 573,014 30-59 Days Past Due — — — — — — — — 60-89 Days Past Due — — — 45 — — — 45 90 Days + Past Due — — — 567 — 223 — 790 Total small balance CRE $ 56,544 $ 80,090 $ 84,749 $ 78,249 $ 68,791 $ 202,876 $ 2,550 $ 573,849 Small business scored Past Due Category Current $ 157,161 $ 145,037 $ 126,578 $ 89,734 $ 47,909 $ 63,347 $ 109,287 $ 739,053 30-59 Days Past Due 129 62 310 723 4 1 230 1,459 60-89 Days Past Due 98 147 3 140 — 352 151 891 90 Days + Past Due 73 228 800 484 169 248 46 2,048 Total small business scored $ 157,461 $ 145,474 $ 127,691 $ 91,081 $ 48,082 $ 63,948 $ 109,714 $ 743,451 One- to four- family residential Past Due Category Current $ 105,411 $ 90,425 $ 92,232 $ 101,491 $ 60,738 $ 254,850 $ 3,164 $ 708,311 30-59 Days Past Due 1,051 — 1,302 829 — 1,438 — 4,620 60-89 Days Past Due — — 19 — — 936 — 955 90 Days + Past Due — 114 1,185 456 169 2,129 — 4,053 Total One- to four- family residential $ 106,462 $ 90,539 $ 94,738 $ 102,776 $ 60,907 $ 259,353 $ 3,164 $ 717,939 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Consumer—home equity revolving lines of credit Past Due Category Current $ 10,522 $ 2,617 $ 2,553 $ 3,359 $ 1,372 $ 2,154 $ 466,490 $ 489,067 30-59 Days Past Due — — — — — 50 409 459 60-89 Days Past Due — 202 — — — 237 — 439 90 Days + Past Due — 312 198 564 286 255 232 1,847 Total Consumer—home equity revolving lines of credit $ 10,522 $ 3,131 $ 2,751 $ 3,923 $ 1,658 $ 2,696 $ 467,131 $ 491,812 Consumer-other Past Due Category Current $ 21,811 $ 13,377 $ 13,936 $ 11,433 $ 8,575 $ 18,802 $ 25,460 $ 113,394 30-59 Days Past Due 48 35 15 22 46 26 44 236 60-89 Days Past Due 242 — — 33 21 14 18 328 90 Days + Past Due — — — — — — — — Total Consumer-other $ 22,101 $ 13,412 $ 13,951 $ 11,488 $ 8,642 $ 18,842 $ 25,522 $ 113,958 The following tables provide the amortized cost basis of collateral-dependent loans as of December 31, 2021 and December 31, 2020 (in thousands). Our collateral dependent loans presented in the tables below have no significant concentrations by property type or location. December 31, 2021 Real Estate Accounts Receivable Equipment Total Commercial real estate: Owner-occupied $ 3,806 $ — $ — $ 3,806 Investment properties 7,322 — — 7,322 Small balance CRE 1,831 — — 1,831 Commercial business 17 — 47 64 Agricultural business, including secured by farmland 427 — 594 1,021 Total $ 13,403 $ — $ 641 $ 14,044 December 31, 2020 Real Estate Accounts Receivable Equipment Total Commercial real estate: Owner-occupied $ 7,506 $ — $ — $ 7,506 Investment properties 8,979 — — 8,979 Small balance CRE 567 — — 567 Land and land development 302 — — 302 Commercial business Commercial business 557 — — 557 Small business scored 44 — 47 91 Agricultural business, including secured by farmland 427 — 984 1,411 One- to four-family residential 196 — — 196 Total $ 18,578 $ — $ 1,031 $ 19,609 The following tables provide additional detail on the age analysis of Banner’s past due loans as of December 31, 2021 and 2020 (in thousands): December 31, 2021 30-59 Days 60-89 Days 90 Days or More Total Current Total Loans Non-accrual with no Allowance Total Non-accrual (1) Loans 90 Days or More Past Due and Accruing Commercial real estate: Owner-occupied $ 233 $ — $ 448 $ 681 $ 1,131,147 $ 1,131,828 $ 3,809 $ 4,340 $ — Investment properties 81 — 1,186 1,267 1,989,194 1,990,461 4,892 7,468 — Small balance CRE 89 — 112 201 598,011 598,212 1,815 2,351 — Multifamily real estate — — — — 564,100 564,100 — — — Construction, land and land development: Commercial construction — — 98 98 169,432 169,530 — 98 — Multifamily construction — — — — 259,116 259,116 — — — One- to four-family construction 162 — — 162 568,591 568,753 — — — Land and land development 51 — 14 65 313,389 313,454 — 381 — Commercial business Commercial business 5,157 1,007 588 6,752 1,165,324 1,172,076 228 1,144 2 Small business scored 924 465 508 1,897 790,413 792,310 — 1,012 — Agricultural business, including secured by farmland 139 — 1,021 1,160 284,593 285,753 1,021 1,022 — One- to four-family residential 2,318 327 1,225 3,870 679,398 683,268 — 2,711 436 Consumer: Consumer—home equity revolving lines of credit 985 268 803 2,056 456,477 458,533 — 1,736 114 Consumer—other 388 75 16 479 96,890 97,369 — 18 3 Total $ 10,527 $ 2,142 $ 6,019 $ 18,688 $ 9,066,075 $ 9,084,763 $ 11,765 $ 22,281 $ 555 December 31, 2020 30-59 Days 60-89 Days 90 Days or More Total Current Total Loans Non-accrual with no Allowance Total Non-accrual (1) Loans 90 Days or More Past Due and Accruing Commercial real estate: Owner-occupied $ — $ 182 $ 1,447 $ 1,629 $ 1,074,838 $ 1,076,467 $ 7,509 $ 8,429 $ — Investment properties — — 7,981 7,981 1,947,703 1,955,684 8,979 8,979 — Small balance CRE — 45 790 835 573,014 573,849 567 791 — Multifamily real estate — — — — 428,223 428,223 — — — Construction, land and land development: Commercial construction — — 98 98 228,839 228,937 — 98 — Multifamily construction — — — — 305,527 305,527 — — — One- to four-family construction 356 — 331 687 507,123 507,810 — 331 — Land and land development — — 317 317 248,598 248,915 302 507 — Commercial business Commercial business 3,247 31 2,088 5,366 2,173,095 2,178,461 555 1,988 889 Small business scored 1,459 891 2,048 4,398 739,053 743,451 91 3,419 136 Agricultural business, including secured by farmland 298 37 1,548 1,883 298,066 299,949 1,412 1,743 — One-to four-family residential 4,620 955 4,053 9,628 708,311 717,939 171 3,556 1,899 Consumer: Consumer—home equity revolving lines of credit 459 439 1,847 2,745 489,067 491,812 — 2,697 130 Consumer—other 236 328 — 564 113,394 113,958 — 22 — Total $ 10,675 $ 2,908 $ 22,548 $ 36,131 $ 9,834,851 $ 9,870,982 $ 19,586 $ 32,560 $ 3,054 (1) The Company did not recognize any interest income on non-accrual loans during both the years ended December 31, 2021 and 2020. The following tables provide the activity in the allowance for credit losses by portfolio segment for the years ended December 31, 2021 and 2020 (in thousands): For the Year Ended December 31, 2021 Commercial Multifamily Construction and Land Commercial Agricultural One- to Four-Family Residential Consumer Unallocated Total Allowance for credit losses: Beginning balance $ 57,791 $ 3,893 $ 41,295 $ 35,007 $ 4,914 $ 9,913 $ 14,466 $ — $ 167,279 Provision/(recapture) for credit losses (2,758) 3,209 (14,101) (8,621) (1,573) (1,907) (7,361) — (33,112) Recoveries 1,729 — 100 1,797 30 199 760 — 4,615 Charge-offs (3,767) (59) — (1,762) (181) — (914) — (6,683) Ending balance $ 52,995 $ 7,043 $ 27,294 $ 26,421 $ 3,190 $ 8,205 $ 6,951 $ — $ 132,099 Net loan charge-offs as a percent of average outstanding loans during the period (0.02) % — % — % — % — % — % — % n/a (0.02) % For the Year Ended December 31, 2020 Commercial Multifamily Construction and Land Commercial Agricultural One- to Four-Family Residential Consumer Unallocated Total Allowance for loan losses: Beginning balance $ 30,591 $ 4,754 $ 22,994 $ 23,370 $ 4,120 $ 4,136 $ 8,202 $ 2,392 $ 100,559 Impact of Adopting ASC 326 (2,864) (2,204) 2,515 3,010 (351) 7,125 2,973 (2,392) 7,812 Provision/(recapture) for credit losses 31,643 1,409 15,781 12,615 (87) (1,679) 4,603 — 64,285 Recoveries 275 — 105 3,265 1,823 467 328 — 6,263 Charge-offs (1,854) (66) (100) (7,253) (591) (136) (1,640) — (11,640) Ending balance $ 57,791 $ 3,893 $ 41,295 $ 35,007 $ 4,914 $ 9,913 $ 14,466 $ — $ 167,279 Net loan (charge-offs) recoveries as a percent of average outstanding loans during the period (0.02) % — % — % (0.04) % 0.01 % — % (0.01) % n/a (0.05) % The following table provides additional information on the allowance for loan losses for the year ended December 31, 2019 (in thousands): For the Year Ended December 31, 2019 Commercial Multifamily Construction Commercial Business Agricultural Business One- to Four-Family Residential Consumer Unallocated Total Allowance for loan losses: Beginning balance $ 27,132 $ 3,818 $ 24,442 $ 19,438 $ 3,778 $ 4,714 $ 7,972 $ 5,191 $ 96,485 Provision/(recapture) for loan losses 4,121 936 (1,611) 7,478 1,206 (1,053) 1,722 (2,799) 10,000 Recoveries 476 — 208 625 47 561 548 — 2,465 Charge-offs (1,138) — (45) (4,171) (911) (86) (2,040) — (8,391) Ending balance $ 30,591 $ 4,754 $ 22,994 $ 23,370 $ 4,120 $ 4,136 $ 8,202 $ 2,392 $ 100,559 Net loan (charge-offs) recoveries as a percent of average outstanding loans during the period (0.01) % — % — % (0.04) % (0.01) % 0.01 % (0.02) % n/a (0.07) %

REAL ESTATE OWNED, HELD FOR SAL

REAL ESTATE OWNED, HELD FOR SALE, NET	12 Months Ended
	Dec. 31, 2021
Real Estate [Abstract]
REAL ESTATE OWNED, HELD FOR SALE, NET	REAL ESTATE OWNED, HELD FOR SALE, NET The following table presents the changes in REO, net of valuation allowance, for the years ended December 31, 2021, 2020 and 2019 (in thousands): Years Ended December 31 2021 2020 2019 Balance, beginning of period $ 816 $ 814 $ 2,611 Additions from loan foreclosures 512 1,588 109 Additions from acquisitions — — 650 Proceeds from dispositions of REO (783) (2,360) (2,588) Gain on sale of REO 307 819 32 Valuation adjustments in the period — (45) — Balance, end of period $ 852 $ 816 $ 814 The Company had no foreclosed residential real estate properties held as REO at both December 31, 2021 and December 31, 2020. The recorded investment in one- to four-family residential loans in the process of foreclosure was $609,000 at both December 31, 2021 and December 31, 2020.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	PROPERTY AND EQUIPMENT, NET Land, buildings and equipment owned by the Company and its subsidiaries at December 31, 2021 and 2020 are summarized as follows (in thousands): December 31 2021 2020 Land (1) $ 29,387 $ 32,196 Buildings and leasehold improvements (1) 150,238 153,934 Furniture and equipment 121,637 126,115 301,262 312,245 Less accumulated depreciation (152,503) (147,689) Property and equipment, net $ 148,759 $ 164,556 (1) The Company had $3.3 million and $8.4 million of properties held for sale that were included in land and buildings at December 31, 2021 and 2020, respectively. The Company’s depreciation expense related to property and equipment was $17.3 million, $18.1 million, and $17.3 million for the years ended December 31, 2021, 2020 and 2019, respectively.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2021
Deposits [Abstract]
DEPOSITS	DEPOSITS Deposits consist of the following at December 31, 2021 and 2020 (in thousands): December 31 2021 2020 Non-interest-bearing checking $ 6,385,177 $ 5,492,924 Interest-bearing checking 1,947,414 1,569,435 Regular savings accounts 2,784,716 2,398,482 Money market accounts 2,370,995 2,191,135 Total interest-bearing transaction and savings accounts 7,103,125 6,159,052 Certificates of deposit: Certificates of deposit less than or equal to $250,000 657,615 718,256 Certificates of deposit greater than $250,000 181,016 197,064 Total certificates of deposit (1) 838,631 915,320 Total deposits $ 14,326,933 $ 12,567,296 Included in total deposits: Public fund transaction accounts $ 353,874 $ 302,875 Public fund interest-bearing certificates 39,961 59,127 Total public deposits $ 393,835 $ 362,002 (1) Certificates of deposit included no acquisition discounts at December 31, 2021 and $58,000 of acquisition discounts at December 31, 2020. Deposits at December 31, 2021 and 2020 included deposits from the Company’s directors, executive officers and related entities totaling $13.1 million and $11.2 million, respectively. At December 31, 2021 and 2020, the Company had certificates of deposit of $184.5 million and $203.6 million, respectively, that were equal to or greater than $250,000. Scheduled maturities and weighted average interest rates of certificates of deposits at December 31, 2021 are as follows (dollars in thousands): December 31, 2021 Amount Weighted Maturing in one year or less $ 652,694 0.45 % Maturing after one year through two years 117,013 0.63 Maturing after two years through three years 47,057 0.79 Maturing after three years through four years 9,858 0.99 Maturing after four years through five years 10,552 0.38 Maturing after five years 1,457 0.85 Total certificates of deposit $ 838,631 0.50 %

ADVANCES FROM FEDERAL HOME LOAN

ADVANCES FROM FEDERAL HOME LOAN BANK OF DES MOINES	12 Months Ended
	Dec. 31, 2021
Advances from Federal Home Loan Banks [Abstract]
ADVANCES FROM FEDERAL HOME LOAN BANK OF DES MOINES	ADVANCES FROM FEDERAL HOME LOAN BANK OF DES MOINES Utilizing a blanket pledge, qualifying loans receivable at December 31, 2021 and 2020, were pledged as security for FHLB borrowings and there were no securities pledged as collateral as of December 31, 2021 or 2020. At December 31, 2021 and 2020, FHLB advances were scheduled to mature as follows (in thousands): At or for the Years Ended December 31 2021 2020 Amount Weighted Average Rate Amount Weighted Average Rate Maturing in one year or less $ 50,000 2.72 % $ 100,000 2.51 % Maturing after one year through three years — — 50,000 2.72 Maturing after three years through five years — — — — Maturing after five years — — — — Total FHLB advances $ 50,000 2.72 % $ 150,000 2.58 %

OTHER BORROWINGS

OTHER BORROWINGS	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
OTHER BORROWINGS	OTHER BORROWINGS Other borrowings consist of retail and wholesale repurchase agreements, other term borrowings and Federal Reserve Bank borrowings. Repurchase Agreements: At December 31, 2021, retail repurchase agreements carry interest rates ranging from 0.05% to 0.25%. These repurchase agreements are secured by the pledge of certain mortgage-backed and agency securities with a carrying value of $292.7 million. Banner Bank has the right to pledge or sell these securities, but it must replace them with substantially the same securities. Banner Bank had no borrowings under wholesale repurchase agreements at December 31, 2021 or December 31, 2020. Federal Reserve Bank of San Francisco and Other Borrowings: Banner Bank periodically borrows funds on an overnight basis from the Federal Reserve Bank through the Borrower-In-Custody program. Such borrowings are secured by a pledge of eligible loans. At December 31, 2021, based upon available unencumbered collateral, Banner Bank was eligible to borrow $782.3 million from the Federal Reserve Bank, although, at that date, as well as at December 31, 2020, Banner Bank had no funds borrowed under this or other borrowing arrangements. At December 31, 2021, Banner Bank had uncommitted federal funds lines of credit agreements with other financial institutions totaling $125.0 million. No balances were outstanding under these agreements as of December 31, 2021 and 2020. Availability of lines is subject to federal funds balances available for loan and continued borrower eligibility. These lines are intended to support short-term liquidity needs and the agreements may restrict consecutive day usage. A summary of all other borrowings at December 31, 2021 and 2020 by the period remaining to maturity is as follows (dollars in thousands): At or for the Years Ended December 31 2021 2020 Amount Weighted Amount Weighted Repurchase agreements: Maturing in one year or less $ 264,490 0.13 % $ 184,785 0.22 % Maturing after one year through two years — — — — Maturing after two years — — — — Total year-end outstanding $ 264,490 0.13 % $ 184,785 0.22 % Average outstanding $ 240,817 0.19 % $ 158,478 0.30 % Maximum outstanding at any month-end $ 258,779 n/a $ 189,937 n/a

JUNIOR SUBORDINATED DEBENTURES

JUNIOR SUBORDINATED DEBENTURES AND MANDATORILY REDEEMABLE TRUST PREFERRED SECURITIES	12 Months Ended
	Dec. 31, 2021
Other Liabilities Disclosure [Abstract]
JUNIOR SUBORDINATED DEBENTURES AND MANDATORILY REDEEMABLE TRUST PREFERRED SECURITIES	SUBORDINATED DEBT AND MANDATORILY REDEEMABLE TRUST PREFERRED SECURITIES At December 31, 2021, the Company had nine wholly-owned subsidiary grantor trusts (the Trusts), which had issued $135.5 million of TPS to third parties, as well as $4.2 million of common capital securities, carried among other assets, which were issued to the Company. TPS and common capital securities accrue and pay distributions periodically at specified annual rates as provided in the indentures. The Trusts used the proceeds from the offerings to purchase a like amount of junior subordinated debentures (the Debentures) of the Company. The Debentures are the sole assets of the Trusts. The Company’s obligations under the debentures and related documents, taken together, constitute a full and unconditional guarantee by the Company of the obligations of the Trusts. The TPS are mandatorily redeemable upon the maturity of the Debentures, or upon earlier redemption as provided in the indentures. The Company has the right to redeem the Debentures in whole on or after specific dates, at a redemption price specified in the indentures plus any accrued but unpaid interest to the redemption date. For the year ended December 31, 2021, the Company redeemed $8.0 million in trust preferred securities and $248,000 in related common capital securities resulting in a loss of $2.3 million. There were no redemptions for the year ended December 31, 2020. Subsequent to December 31, 2021, the Company fully redeemed the debentures issued by four of the Trusts, totaling $50.5 million. All of the TPS issued by the Trusts qualified as Tier 1 capital as of December 31, 2021. At December 31, 2021, the Trusts comprised $135.5 million, or 8.1% of the Company’s total risk-based capital. The following table is a summary of trust preferred securities at December 31, 2021 (dollars in thousands): Name of Trust Aggregate Liquidation Amount of Trust Preferred Securities Aggregate Liquidation Amount of Common Capital Securities Aggregate Principal Amount of Junior Subordinated Debentures Stated Maturity (1) Current Interest Rate Reset Period Interest Rate Spread Banner Capital Trust II (3) $ 15,000 $ 464 $ 15,464 2033 3.47 % Quarterly Three-month LIBOR + 3.35% Banner Capital Trust III (3) 15,000 465 15,465 2033 3.02 Quarterly Three-month LIBOR + 2.90% Banner Capital Trust IV (3) 15,000 465 15,465 2034 2.97 Quarterly Three-month LIBOR + 2.85% Banner Capital Trust V 25,000 774 25,774 2035 1.73 Quarterly Three-month LIBOR + 1.57% Banner Capital Trust VI 25,000 774 25,774 2037 1.79 Quarterly Three-month LIBOR + 1.62% Banner Capital Trust VII 25,000 774 25,774 2037 1.51 Quarterly Three-month LIBOR + 1.38% Greater Sacramento Bancorp Statutory Trust I (3) 4,000 124 4,124 2033 3.47 Quarterly Three-month LIBOR + 3.35% Greater Sacramento Bancorp Statutory Trust II 4,000 124 4,124 2035 1.88 Quarterly Three-month LIBOR + 1.68% Mission Oaks Statutory Trust I 7,500 232 7,732 2036 1.85 Quarterly Three-month LIBOR + 1.65% Total TPS liability at par $ 135,500 $ 4,196 139,696 2.24 % Fair value adjustment (2) (19,881) Total TPS liability at fair value (2) $ 119,815 (1) All of the Company’s trust preferred securities are eligible for redemption. (2) The Company has elected to use fair value accounting on its TPS. (3) Fully redeemed subsequent to December 31, 2021. On June 30, 2020, Banner issued and sold in an underwritten offering $100.0 million aggregate principal amount of 5.000% Fixed-to-Floating Rate Subordinated Notes due 2030 (Notes) at a public offering price equal to 100% of the aggregate principal amount of the Notes, resulting in net proceeds, after underwriting discounts and estimated offering expenses, of approximately $98.1 million. The interest rate on the Notes remains fixed equal to 5.000% for the first 5 years, after 5 years the interest rate changes to a floating interest rate tied to a benchmark rate, which is expected to be Three-Month Term SOFR, plus a spread of 489 basis points. The Notes will mature on June 30, 2030. On or after June 30, 2025, the Company may redeem the Notes, in whole or in part. The Notes are unsecured obligations and are subordinated in right of payment to all existing and future indebtedness, deposits and other liabilities of the Company’s current and future subsidiaries, including the Bank’s deposits as well as the Company’s subsidiaries’ liabilities to general creditors and liabilities arising during the ordinary course of business. The Notes may be included in Tier 2 capital for the Company under current regulatory guidelines and interpretations.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following table presents the components of the provision for income taxes included in the Consolidated Statements of Operations for the years ended December 31, 2021, 2020 and 2019 (in thousands): Years Ended December 31 2021 2020 2019 Current Federal $ 20,461 $ 30,325 $ 25,278 State 4,359 6,964 2,494 Total Current 24,820 37,289 27,772 Deferred Federal 18,278 (8,134) 7,738 State 2,448 (2,630) 1,344 Total Deferred 20,726 (10,764) 9,082 Provision for income taxes $ 45,546 $ 26,525 $ 36,854 The following table presents the reconciliation of the federal statutory rate to the actual effective rate for the years ended December 31, 2021, 2020 and 2019: Years Ended December 31 2021 2020 2019 Federal income tax statutory rate 21.0 % 21.0 % 21.0 % Increase (decrease) in tax rate due to: Tax-exempt interest (3.0) (4.4) (2.2) Investment in life insurance (0.4) (0.9) (0.5) State income taxes, net of federal tax offset 2.2 2.5 2.0 Tax credits (1.5) (2.6) (1.2) Merger and acquisition costs — — 0.1 State audits and amended returns — — (0.5) Low income housing partnerships, net of amortization 1.1 1.6 0.7 Other (0.9) 1.4 0.7 Effective income tax rate 18.5 % 18.6 % 20.1 % The following table reflects the effect of temporary differences that gave rise to the components of the net deferred tax asset as of December 31, 2021 and 2020 (in thousands): December 31 2021 2020 Deferred tax assets: Loan loss and REO $ 34,753 $ 43,158 Deferred compensation 21,193 18,309 Net operating loss carryforward 20,159 26,126 Federal and state tax credits 7,631 7,517 State net operating losses 5,179 5,400 Loan discount 1,830 3,365 Lease liability 14,136 14,088 Other 5,091 9,177 Total deferred tax assets 109,972 127,140 Deferred tax liabilities: Depreciation (7,119) (7,537) Deferred loan fees, servicing rights and loan origination costs (12,696) (11,646) Intangibles (4,977) (6,278) Right of use asset (13,071) (13,144) Unrealized loss (gain) on securities - available-for-sale 91 (21,662) Financial instruments accounted for under fair value accounting (878) (947) Total deferred tax liabilities (38,650) (61,214) Deferred income tax asset 71,322 65,926 Valuation allowance (184) (184) Deferred tax asset, net $ 71,138 $ 65,742 Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recognized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income tax expense in the period of enactment. At December 31, 2021, the Company has federal net operating loss carryforwards of approximately $96.0 million. The Company also has $72.5 million of state net operating loss carryforwards, against which the Company has established a $184,000 valuation reserve. The federal and state net operating losses will expire, if unused, by the end of 2034. The Company has federal general business credit carryforwards at December 31, 2021 of $3.3 million, which will expire, if unused, by the end of 2031. The Company also has federal alternative minimum tax credit carryforwards of $4.2 million, which are available to reduce future federal regular income taxes, if any, over an indefinite period. At December 31, 2020, the Company had federal and state net operating loss carryforwards of approximately $124.4 million and $76.3 million, respectively, and federal general business credits carryforwards of $3.3 million. At that same date, the Company also had federal alternative minimum tax credit carryforwards of approximately $4.2 million. As a consequence of the Company’s 2015 acquisition of Starbuck Bancshares, Inc., the Company experienced a change in control within the meaning of Section 382 of the Code. In addition, the underlying Section 382 limitations at Starbuck Bancshares, Inc.’s level continue to apply to the Company. Section 382 limits the ability of a corporate taxpayer to use net operating loss carryforwards, general business credits, and recognized built-in-losses, on an annual basis, incurred prior to the change in control against income earned after the change in control. As a result of the Section 382 limitations, the Company is limited to utilizing $21.5 million on an annual basis (after the application of the Section 382 limitations carried over from Starbuck Bancshares, Inc.) of federal net operating loss carryforwards, general business credits, and recognized built-in losses. The applicable state Section 382 limitations range from $525,000 to $21.5 million. In 2017, the Company established a $184,000 valuation reserve against the portion of its various state net operating loss carryforwards and tax credits that it believed it is more likely than not that it would not realize the benefit because the application of the Section 382 limitations at the state level is based on future apportionment rates. For non-Section 382 limited alternative minimum tax credits, the credits expired in 2019 due to the passage of the CARES Act in 2020. As a consequence of Banner’s capital raise in June 2010, the Company experienced a change in control within the meaning of Section 382 of the Code. As a result of the Section 382 limitations, the Company is limited to utilizing $6.9 million of net operating loss carryforwards which existed prior to the acquisition of Starbuck Bancshares, Inc., on an annual basis. Based on its analysis, the Company believes it is more likely than not that the June 2010 change in control will not impact its ability to utilize all of the related available net operating loss carryforwards, general business credits, and recognized built-in-losses. As a consequence of the Company’s 2019 acquisition of AltaPacific and AltaPacific Bank, the Company did not experience a change in control within the meaning of Section 382 of the Code. However, the underlying Section 382 limitations at AltaPacific and AltaPacific Bank’s continue to apply to the Company. As a result of the Section 382 limitations, the Company is limited to utilizing $110,000 of the federal net operating loss carryovers and general business credits acquired from AltaPacific and AltaPacific Bank based on underlying limits carried over. Based on its analysis, the Company believes it is more likely than not that the Section 382 limitations will not impact its ability to utilize all of the related available net operating loss carryforwards and general business credits. Retained earnings at December 31, 2021 and 2020 included approximately $5.4 million in tax basis bad debt reserves for which no income tax liability has been recorded. In the future, if this tax bad debt reserve is used for purposes other than to absorb bad debts or the Company no longer qualifies as a bank or is completely liquidated, the Company will incur a federal tax liability at the then-prevailing corporate tax rate, established as $1.1 million at December 31, 2021. A reconciliation of the beginning and ending amount of total unrecognized state tax benefits for the years ended December 31, 2021 and 2020 is as follows (in thousands): Years Ended December 31 2021 2020 Balance, beginning of year $ 450 $ 275 Changes related to prior year tax positions 365 — Changes related to current year tax positions 185 175 Balance, end of year $ 1,000 $ 450 None of the unrecognized tax benefits, if recognized, would materially affect the effective tax rate. The Company does not anticipate that the amount of unrecognized tax benefits will significantly increase or decrease in the next twelve months. The Company’s policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense. The amount of interest and penalties accrued for the years ended December 31, 2021, 2020 and 2019 is immaterial. The Company files consolidated income tax returns in Oregon, California, Utah, Montana and Idaho and for federal purposes. The Company is no longer subject to tax examination for tax years before 2018. Tax credit investments: The Company invests in low income housing tax credit funds that are designed to generate a return primarily through the realization of federal tax credits. The Company accounts for these investments by amortizing the cost of tax credit investments over the life of the investment using a proportional amortization method and tax credit investment amortization expense is a component of the provision for income taxes. The following table presents the balances of the Company’s tax credit investments and related unfunded commitments at December 31, 2021 and 2020 (in thousands): December 31, 2021 December 31, 2020 Tax credit investments $ 56,589 $ 33,528 Unfunded commitments—tax credit investments 31,174 18,306 The following table presents other information related to the Company’s tax credit investments for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the years ended December 31, 2021 2020 2019 Tax credits and other tax benefits recognized $ 4,390 $ 3,842 $ 1,916 Tax credit amortization expense included in provision for income taxes 3,816 2,992 1,633

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Employee Retirement Plans: Substantially all of the Company’s and the Bank’s employees are eligible to participate in its 401(k)/Profit Sharing Plan, a defined contribution and profit sharing plan sponsored by the Company. Employees may elect to have a portion of their salary contributed to the plan in conformity with Section 401(k) of the Internal Revenue Code. At the discretion of the Company’s Board of Directors, the Company may elect to make matching and/or profit sharing contributions for the employees’ benefit. For the years ended December 31, 2021, 2020 and 2019 , $6.5 million, $6.7 million and $6.2 million, respectively, was expensed for 401(k) contributions. During 2021, the Board of Directors elected to make a 4% of eligible compensation matching contribution. Supplemental Retirement and Salary Continuation Plans: Through the Bank, the Company is obligated under various non-qualified deferred compensation plans to help supplement the retirement income of certain executives, including certain retired executives, selected by resolution of the Bank’s Boards of Directors or in certain cases by the former directors of acquired banks. These plans are unfunded, include both defined benefit and defined contribution plans, and provide for payments after the executive’s retirement. In the event of a participant employee’s death prior to or during retirement, the Company is obligated to pay to the designated beneficiary the benefits set forth under the plan. For the years ended December 31, 2021, 2020 and 2019, expense recorded for supplemental retirement and salary continuation plan benefits totaled $3.3 million, $2.1 million, and $3.4 million, respectively. At December 31, 2021 and 2020, liabilities recorded for the various supplemental retirement and salary continuation plan benefits totaled $39.4 million and $40.1 million, respectively, and are recorded in a deferred compensation liability account. Deferred Compensation Plans and Rabbi Trusts: The Company and the Bank also offer non-qualified deferred compensation plans to members of their Boards of Directors and certain employees. The plans permit each participant to defer a portion of director fees, non-qualified retirement contributions, salary or bonuses for future receipt. Compensation is charged to expense in the period earned. In connection with its acquisitions, the Company also assumed liability for certain deferred compensation plans for key employees, retired employees and directors. In order to fund the plans’ future obligations, the Company has purchased life insurance policies or other investments, including Banner Corporation common stock, which in certain instances are held in irrevocable trusts commonly referred to as “Rabbi Trusts.” As the Company is the owner of the investments and the beneficiary of the insurance policies, and in order to reflect the Company’s policy to pay benefits equal to the accumulations, the assets and liabilities are reflected in the Consolidated Statements of Financial Condition. Banner Corporation common stock held for such plans is reported as a contra-equity account and was recorded at an original cost of $7.4 million at December 31, 2021 and $7.6 million at December 31, 2020. At December 31, 2021 and 2020, liabilities recorded in connection with deferred compensation plan benefits totaled $15.0 million ($7.4 million in contra-equity) and $11.4 million ($7.6 million in contra-equity), respectively, and are recorded in deferred compensation or equity as appropriate. The Bank has purchased, or acquired through mergers, life insurance policies in connection with the implementation of certain executive supplemental retirement, salary continuation and deferred compensation retirement plans, as well as additional policies not related to any specific plan. These policies provide protection against the adverse financial effects that could result from the death of a key employee and provide tax-exempt income to offset expenses associated with the plans. It is the Bank’s intent to hold these policies as a long-term investment. However, there will be an income tax impact if the Bank chooses to surrender certain policies. Although the lives of individual current or former management-level employees are insured, the Bank is the owner and sole or partial beneficiary. At December 31, 2021 and 2020, the cash surrender value of these policies was $244.2 million and $191.8 million, respectively. The Bank is exposed to credit risk to the extent an insurance company is unable to fulfill its financial obligations under a policy. In order to mitigate this risk, the Bank uses a variety of insurance companies and regularly monitor their financial condition.

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION PLANS	STOCK-BASED COMPENSATION PLANS The Company operates the following stock-based compensation plans as approved by its shareholders: • 2014 Omnibus Incentive Plan (the 2014 Plan). • 2018 Omnibus Incentive Plan (the 2018 Plan). The purpose of these plans is to promote the success and enhance the value of the Company by providing a means for attracting and retaining highly skilled employees, officers and directors of Banner Corporation and its affiliates and linking their personal interests with those of the Company’s shareholders. Under these plans the Company currently has outstanding restricted stock share grants and restricted stock unit grants. 2014 Omnibus Incentive Plan The 2014 Plan was approved by shareholders on April 22, 2014. The 2014 Plan provides for the grant of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units, other stock-based awards and other cash awards, and provides for vesting requirements which may include time-based or performance-based conditions. The Company has reserved 900,000 shares of its common stock for issuance under the 2014 Plan in connection with the exercise of awards. As of December 31, 2021, 302,254 restricted stock shares and 414,716 restricted stock units have been granted under the 2014 Plan of which 2,239 restricted stock shares and 96,589 restricted stock units are unvested. 2018 Omnibus Incentive Plan The 2018 Plan was approved by shareholders on April 24, 2018. The 2018 Plan provides for the grant of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units, other stock-based awards and other cash awards, and provides for vesting requirements which may include time-based or performance-based conditions. The Company reserved 900,000 shares of common stock for issuance under the 2018 Plan in connection with the exercise of awards. As of December 31, 2021, 467,604 restricted stock units have been granted under the 2018 Plan of which 377,394 restricted stock units are unvested. The expense associated with all restricted stock and unit grants was $9.3 million, $9.2 million and $7.1 million respectively, for the years ended December 31, 2021, 2020 and 2019. Unrecognized compensation expense for these awards as of December 31, 2021 was $10.9 million and will be amortized over the next 35 months. A summary of the Company’s Restricted Stock/Unit award activity during the years ended December 31, 2021, 2020 and 2019 follows: Shares/Units Weighted Average Unvested at January 1, 2019 318,097 $ 52.43 Granted (224,210 non-voting) 227,262 53.50 Vested (120,675) 50.23 Forfeited (41,812) 46.25 Unvested at December 31, 2019 382,872 54.39 Granted (380,004 non-voting) 384,807 33.49 Vested (146,919) 55.18 Forfeited (42,624) 47.90 Unvested at December 31, 2020 578,136 40.76 Granted (181,309 non-voting) 183,548 55.52 Vested (232,267) 45.37 Forfeited (53,195) 45.95 Unvested at December 31, 2021 476,222 43.62

REGULATORY CAPITAL REQUIREMENTS

REGULATORY CAPITAL REQUIREMENTS	12 Months Ended
	Dec. 31, 2021
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
REGULATORY CAPITAL REQUIREMENTS	REGULATORY CAPITAL REQUIREMENTS Banner Corporation is a bank holding company registered with the Federal Reserve. Bank holding companies are subject to capital adequacy requirements of the Federal Reserve under the Bank Holding Company Act of 1956, as amended (BHCA), and the regulations of the Federal Reserve. Banner Bank, as a state-chartered federally insured commercial bank, is subject to the capital requirements established by the FDIC. The Federal Reserve requires Banner to maintain capital adequacy that generally parallels the FDIC requirements. On February 5, 2021, Islanders Bank, a subsidiary of Banner Corporation and a Washington-chartered commercial bank, was merged into Banner Bank. Banner Bank and Islanders Bank (the Banks), as a state-chartered federally insured commercial banks, were both subject to the capital requirements established by the FDIC at December 31, 2020. The following table shows the regulatory capital ratios of the Company and the Bank and the minimum regulatory requirements (dollars in thousands): Actual Minimum for Capital Adequacy Purposes Minimum to be Categorized as “Well-Capitalized” Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2021: The Company—consolidated: Total capital to risk-weighted assets $ 1,663,943 14.71 % $ 904,633 8.00 % $ 1,130,791 10.00 % Tier 1 capital to risk-weighted assets 1,440,694 12.74 678,474 6.00 678,474 6.00 Tier 1 capital to average leverage assets 1,440,694 8.76 658,091 4.00 n/a n/a Tier 1 common equity to risk-weighted assets 1,305,194 11.54 508,856 4.50 n/a n/a Banner Bank: Total capital to risk- weighted assets 1,552,204 13.73 904,159 8.00 1,130,199 10.00 Tier 1 capital to risk- weighted assets 1,428,955 12.64 678,119 6.00 904,159 8.00 Tier 1 capital to average leverage assets 1,428,955 8.69 657,882 4.00 822,353 5.00 Tier 1 common equity to risk-weighted assets 1,428,955 12.64 508,589 4.50 734,629 6.50 December 31, 2020: The Company—consolidated: Total capital to risk-weighted assets $ 1,608,387 14.73 % $ 873,472 8.00 % $ 1,091,840 10.00 % Tier 1 capital to risk-weighted assets 1,371,736 12.56 655,104 6.00 655,104 6.00 Tier 1 capital to average leverage assets 1,371,736 9.50 577,331 4.00 n/a n/a Tier 1 common equity to risk-weighted assets 1,228,236 11.25 491,328 4.50 n/a n/a Banner Bank: Total capital to risk- weighted assets 1,438,012 13.39 859,260 8.00 1,074,075 10.00 Tier 1 capital to risk- weighted assets 1,303,590 12.14 644,445 6.00 859,260 8.00 Tier 1 capital to average leverage assets 1,303,590 9.22 565,620 4.00 707,025 5.00 Tier 1 common equity to risk-weighted assets 1,303,590 12.14 483,334 4.50 698,149 6.50 Islanders Bank: Total capital to risk- weighted assets 29,333 15.65 14,997 8.00 18,747 10.00 Tier 1 capital to risk- weighted assets 26,983 14.39 11,248 6.00 14,997 8.00 Tier 1 capital to average leverage assets 26,983 7.87 13,720 4.00 17,150 5.00 Tier 1 common equity to risk-weighted assets 26,983 14.39 8,436 4.50 12,185 6.50 At December 31, 2021, Banner Corporation and the Bank each exceeded the requirements to be “well capitalized” and the fully phased-in capital conservation buffer requirement. There have been no conditions or events since December 31, 2021 that have materially adversely changed the Tier 1 or Tier 2 capital of the Company or the Bank. However, events beyond the control of the Bank, such as weak or depressed economic conditions in areas where the Bank has most of its loans, could adversely affect future earnings and, consequently, the ability of the Bank to meet its respective capital requirements. The Company may not declare or pay cash dividends on, or repurchase, any of its shares of common stock if the effect thereof would cause equity to be reduced below applicable regulatory capital maintenance requirements or if such declaration and payment would otherwise violate regulatory requirements. Banner Corporation and the Bank are subject to minimum required ratios for common equity Tier 1 (“CET1”) capital, Tier 1 capital, total capital and the leverage ratio and a required capital conservation buffer over the required capital ratios. Under capital regulations, the minimum capital ratios are: (1) a CET1 capital ratio of 4.5% of risk-weighted assets; (2) a Tier 1 capital ratio of 6.0% of risk-weighted assets; (3) a total risk-based capital ratio of 8.0% of risk-weighted assets; and (4) a leverage ratio (the ratio of Tier 1 capital to average total consolidated assets) of 4.0%. CET1 generally consists of common stock; retained earnings; accumulated other comprehensive income (“AOCI”) unless an institution elects to exclude AOCI from regulatory capital; and certain minority interests; all subject to applicable regulatory adjustments and deductions. Tier 1 capital generally consists of CET1 and noncumulative perpetual preferred stock. Tier 2 capital generally consists of other preferred stock and subordinated debt meeting certain conditions plus an amount of the allowance for credit losses up to 1.25% of assets. Total capital is the sum of Tier 1 and Tier 2 capital. For purposes of determining risk-based capital, assets and certain off-balance sheet items are risk-weighted from 0% to 1,250%, depending on the risk characteristics of the asset or item. In addition to the minimum CET1, Tier 1, leverage ratio and total capital ratios, Banner and each of the Bank must maintain a capital conservation buffer consisting of additional CET1 capital greater than 2.5% of risk-weighted assets above the required minimum risk-based capital levels in order to avoid limitations on paying dividends, repurchasing shares, and paying discretionary bonuses.

GOODWILL, OTHER INTANGIBLE ASSE

GOODWILL, OTHER INTANGIBLE ASSETS AND MORTGAGE SERVICING RIGHTS	12 Months Ended
	Dec. 31, 2021
Other Intangible Assets and Mortgage Servicing Rights [Abstract]
OTHER INTANGIBLE ASSETS AND MORTGAGE SERVICING RIGHTS	GOODWILL, OTHER INTANGIBLE ASSETS AND MORTGAGE SERVICING RIGHTS Goodwill and Other Intangible Assets: At December 31, 2021, intangible assets are comprised of goodwill and CDI acquired in business combinations. Goodwill represents the excess of the purchase consideration paid over the fair value of the assets acquired, net of the fair values of liabilities assumed in a business combination, and is not amortized but is reviewed at least annually for impairment. Banner has identified one reporting unit for purposes of evaluating goodwill for impairment. At December 31, 2021, the Company completed an assessment of qualitative factors and concluded that no further analysis was required as it is more likely than not that the fair value of Banner Bank, the reporting unit, exceeds the carrying value. CDI represents the value of transaction-related deposits and the value of the client relationships associated with the deposits. At December 31, 2018 intangible assets also included favorable leasehold intangibles (LHI). LHI represented the value ascribed to leases assumed in an acquisition in which the lease terms are favorable compared to a market lease at the date of acquisition. LHI was reclassified to the right of use lease asset in connection with the adoption of Lease Topic 842 on January 1, 2019. The Company amortizes CDI assets over their estimated useful lives and reviews them at least annually for events or circumstances that could impair their value. The CDI assets shown in the table below represent the value ascribed to the long-term deposit relationships acquired in various bank acquisitions. These intangible assets are being amortized using an accelerated method over estimated useful lives of eight years to ten years. The CDI assets are not estimated to have a significant residual value. The following table summarizes the changes in the Company’s goodwill, CDI and LHI for the years ended December 31, 2021, 2020 and 2019 (in thousands): Goodwill CDI LHI Total Balance, January 1, 2019 $ 339,154 $ 32,699 $ 225 $ 372,078 Additions through acquisition (1) 33,967 4,610 — 38,577 Amortization — (8,151) — (8,151) Adjustments (2) — — (225) (225) Balance, December 31, 2019 373,121 29,158 — 402,279 Amortization — (7,732) — (7,732) Balance, December 31, 2020 373,121 21,426 — 394,547 Amortization — (6,571) — (6,571) Balance, December 31, 2021 $ 373,121 $ 14,855 $ — $ 387,976 (1) The additions to Goodwill and CDI in 2019 relate to the acquisition of AltaPacific. (2) The adjustment to LHI represents a reclassification to the right-of-use lease asset in connection with the implementation of Lease Topic 842. Estimated amortization expense in future years with respect to CDI as of December 31, 2021 (in thousands): Year ended: Estimated Amortization 2022 $ 5,317 2023 3,814 2024 2,659 2025 1,575 2026 904 Thereafter 586 Net carrying amount $ 14,855 Mortgage and SBA servicing rights are reported in other assets. SBA servicing rights are initially recorded and carried at fair value. Mortgage servicing rights are initially recognized at fair value and are amortized in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Mortgage servicing rights are subsequently evaluated for impairment based upon the fair value of the rights compared to the amortized cost (remaining unamortized initial fair value). If the fair value is less than the amortized cost, a valuation allowance is created through an impairment charge to servicing fee income. However, if the fair value is greater than the amortized cost, the amount above the amortized cost is not recognized in the carrying value. In 2021 , 2020 and 2019, the Company did not record any impairment charges or recoveries against mortgage servicing rights. Unpaid principal balance of loans for which mortgage and SBA servicing rights have been recognized totaled $2.77 billion and $2.64 billion at December 31, 2021 and 2020, respectively. Custodial accounts maintained in connection with this servicing totaled $3.2 million and $3.8 million at December 31, 2021 and 2020, respectively. An analysis of the mortgage and SBA servicing rights for the years ended December 31, 2021, 2020 and 2019 is presented below (in thousands): Years Ended December 31 2021 2020 2019 Balance, beginning of the year $ 15,223 $ 14,148 $ 14,638 Amounts capitalized 7,260 8,572 4,392 Additions through purchase 159 175 168 Amortization (1) (6,580) (7,672) (5,050) Fair Value adjustments 1,144 — — Balance, end of the year (2) $ 17,206 $ 15,223 $ 14,148 (1) Amortization of mortgage servicing rights is recorded as a reduction of loan servicing income. Any unamortized balance is fully written off if the loan repays in full. (2) There was no valuation allowance on mortgage servicing rights as of both December 31, 2021 and 2020.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE The following table presents estimated fair values of the Company’s financial instruments as of December 31, 2021 and 2020, whether or not recognized or recorded in the Consolidated Statements of Financial Condition (in thousands): December 31, 2021 December 31, 2020 Level Carrying Estimated Carrying Estimated Assets: Cash and cash equivalents 1 $ 2,134,300 $ 2,134,300 $ 1,234,183 $ 1,234,183 Securities—trading 3 26,981 26,981 24,980 24,980 Securities—available-for-sale 2 3,638,993 3,638,993 2,322,593 2,322,593 Securities—held-to-maturity 2 464,008 484,483 410,038 436,882 Securities—held-to-maturity 3 57,347 57,370 11,769 11,799 Securities purchased under agreements to resell 2 300,000 300,000 — — Loans held for sale 2 96,487 96,914 243,795 245,667 Loans receivable 3 9,084,763 9,100,516 9,870,982 9,810,293 FHLB stock 3 12,000 12,000 16,358 16,358 Bank-owned life insurance 1 244,156 244,156 191,830 191,830 Mortgage servicing rights 3 16,045 24,393 15,223 18,084 SBA servicing rights 3 1,161 1,161 — — Investments in limited partnerships 3 10,257 10,257 2,819 2,819 Derivatives: Interest rate swaps 2 20,826 20,826 39,066 39,066 Interest rate lock and forward sales commitments 2,3 1,555 1,555 5,641 5,641 Liabilities: Demand, interest checking and money market accounts 2 10,703,586 10,703,586 9,253,494 9,253,494 Regular savings 2 2,784,716 2,784,716 2,398,482 2,398,482 Certificates of deposit 2 838,631 836,877 915,320 919,920 FHLB advances 2 50,000 50,287 150,000 152,779 Other borrowings 2 264,490 264,490 184,785 184,785 Subordinated notes, net 2 98,564 105,241 98,201 98,201 Junior subordinated debentures 3 119,815 119,815 116,974 116,974 Derivatives: Interest rate swaps 2 11,336 11,336 22,336 22,336 Interest rate swaps used in cash flow hedges 2 279 279 — — Interest rate lock and forward sales commitments 2 140 140 1,755 1,755 The Company measures and discloses certain assets and liabilities at fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (that is, not a forced liquidation or distressed sale). GAAP establishes a consistent framework for measuring fair value and disclosure requirements about fair value measurements. Among other things, the standard requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s estimates for market assumptions. These two types of inputs create the following fair value hierarchy: • Level 1 – Quoted prices in active markets for identical instruments. An active market is a market in which transactions occur with sufficient frequency and volume to provide pricing information on an ongoing basis. A quoted price in an active market provides the most reliable evidence of fair value and shall be used to measure fair value whenever available. • Level 2 – Observable inputs other than Level 1 including quoted prices in active markets for similar instruments, quoted prices in less active markets for identical or similar instruments, or other observable inputs that can be corroborated by observable market data. • Level 3 – Unobservable inputs supported by little or no market activity for financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation; also includes observable inputs from non-binding single dealer quotes not corroborated by observable market data. In developing Level 3 measurements, management incorporates whatever market data might be available and uses discounted cash flow models where appropriate. These calculations include projections of future cash flows, including appropriate default and loss assumptions, and market based discount rates. The estimated fair value amounts of financial instruments have been determined by the Company using available market information and appropriate valuation methodologies. However, considerable judgment is required to interpret data to develop the estimates of fair value. Accordingly, the estimates presented herein are not necessarily indicative of the amounts the Company could realize at a future date. The use of different market assumptions and/or estimation methodologies may have a material effect on the estimated fair value amounts. In addition, reasonable comparability between financial institutions may not be likely due to the wide range of permitted valuation techniques and numerous estimates that must be made given the absence of active secondary markets for many of the financial instruments. This lack of uniform valuation methodologies also introduces a greater degree of subjectivity to these estimated fair values. Transfers between levels of the fair value hierarchy are deemed to occur at the end of the reporting period. Items Measured at Fair Value on a Recurring Basis: The following tables present financial assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy of the fair value measurements for those assets and liabilities as of December 31, 2021 and 2020 (in thousands): December 31, 2021 Level 1 Level 2 Level 3 Total Assets: Securities—trading Corporate bonds (TPS securities) $ — $ — $ 26,981 $ 26,981 Securities—available-for-sale U.S. Government and agency — 201,332 — 201,332 Municipal bonds — 308,612 — 308,612 Corporate bonds — 117,347 — 117,347 Mortgage-backed or related securities — 2,805,268 — 2,805,268 Asset-backed securities — 206,434 — 206,434 — 3,638,993 — 3,638,993 Loans held for sale (1) — 39,775 — 39,775 SBA servicing rights — — 1,161 1,161 Investment in limited partnerships — — 10,257 10,257 Derivatives Interest rate swaps — 20,826 — 20,826 Interest rate lock and forward sales commitments — 88 1,467 1,555 $ — $ 3,699,682 $ 39,866 $ 3,739,548 Liabilities Junior subordinated debentures $ — $ — $ 119,815 $ 119,815 Derivatives Interest rate swaps — 11,336 — 11,336 Interest rate swaps used in cash flow hedges — 279 — 279 Interest rate lock and forward sales commitments — 140 — 140 $ — $ 11,755 $ 119,815 $ 131,570 December 31, 2020 Level 1 Level 2 Level 3 Total Assets: Securities—trading Corporate bonds (TPS securities) $ — $ — $ 24,980 $ 24,980 Securities—available-for-sale U.S. Government and agency — 141,735 — 141,735 Municipal bonds — 303,518 — 303,518 Corporate bonds — 221,769 — 221,769 Mortgage-backed or related securities — 1,646,152 — 1,646,152 Asset-backed securities — 9,419 — 9,419 — 2,322,593 — 2,322,593 Loans held for sale (1) — 133,554 — 133,554 Investment in limited partnerships — — 2,819 2,819 Derivatives Interest rate swaps — 39,066 — 39,066 Interest rate lock and forward sales commitments — 420 5,221 5,641 $ — $ 2,495,633 $ 33,020 $ 2,528,653 Liabilities Junior subordinated debentures $ — $ — $ 116,974 $ 116,974 Derivatives Interest rate swaps — 22,336 — 22,336 Interest rate lock and forward sales commitments — 1,755 — 1,755 $ — $ 24,091 $ 116,974 $ 141,065 (1) The unpaid principal balance of loans held for sale carried at fair value was $38.6 million and $128.1 million at December 31, 2021 and 2020. The following methods were used to estimate the fair value of each class of financial instruments above: Securities: The estimated fair values of investment securities and mortgaged-backed securities are priced using current active market quotes, if available, which are considered Level 1 measurements. For most of the portfolio, matrix pricing based on the securities’ relationship to other benchmark quoted prices is used to establish the fair value. These measurements are considered Level 2. Due to the continued limited activity in the trust preferred markets that have limited the observability of market spreads for some of the Company’s TPS securities, management has classified these securities as a Level 3 fair value measure. Management periodically reviews the pricing information received from third-party pricing services and tests those prices against other sources to validate the reported fair values. Loans Held for Sale: Fair values for residential mortgage loans held for sale are determined by comparing actual loan rates to current secondary market prices for similar loans. Fair values for multifamily loans held for sale are calculated based on discounted cash flows using as a discount rate a combination of market spreads for similar loan types added to selected index rates. Mortgage Servicing Rights: Fair values are estimated based on an independent dealer analysis of discounted cash flows. The evaluation utilizes assumptions market participants would use in determining fair value including prepayment speeds, delinquency and foreclosure rates, the discount rate, servicing costs, and the timing of cash flows. The mortgage servicing portfolio is stratified by loan type and fair value estimates are adjusted up or down based on the serviced loan interest rates versus current rates on new loan originations since the most recent independent analysis. SBA Servicing Rights: Fair values are estimated based on an independent dealer analysis by discounting estimated net future cash flows from servicing. The evaluation utilizes assumptions market participants would use in determining fair value including prepayment speeds, delinquency and foreclosure rates, the discount rate, servicing costs, and the timing of cash flows. The SBA servicing portfolio is stratified by loan type and fair value estimates are adjusted up or down based on the serviced loan interest rates versus current rates on new loan originations since the most recent independent analysis. Investments in Limited Partnerships: Fair values are estimated using the practical expedient method based on our ownership interest in partners’ capital to which a proportionate share of net assets is attributed, for each limited partnership. Junior Subordinated Debentures: The fair value of junior subordinated debentures is estimated using an income approach technique. The significant inputs included in the estimation of fair value are the credit risk adjusted spread and three month LIBOR. The credit risk adjusted spread represents the nonperformance risk of the liability. The Company utilizes an external valuation firm to validate the reasonableness of the credit risk adjusted spread used to determine the fair value. The junior subordinated debentures are carried at fair value which represents the estimated amount that would be paid to transfer these liabilities in an orderly transaction amongst market participants. Due to inactivity in the trust preferred markets that have limited the observability of market spreads, management has classified this as a Level 3 fair value measure. Derivatives: Derivatives include interest rate swap agreements, interest rate lock commitments to originate loans held for sale and forward sales contracts to sell loans and securities related to mortgage banking activities. Fair values for these instruments, which generally change as a result of changes in the level of market interest rates, are estimated based on dealer quotes and secondary market sources. Off-Balance Sheet Items: Off-balance sheet financial instruments include unfunded commitments to extend credit, including standby letters of credit, and commitments to purchase investment securities. The fair value of these instruments is not considered to be material. Limitations: The fair value estimates presented herein are based on pertinent information available to management as of December 31, 2021 and 2020. The factors used in the fair value estimates are subject to change subsequent to the dates the fair value estimates are completed, therefore, current estimates of fair value may differ significantly from the amounts presented herein. Assets and Liabilities Measured at Fair Value Using Significant Unobservable Inputs (Level 3): The following table provides a description of the valuation technique, unobservable inputs, quantitative and qualitative information about the unobservable inputs for the Company’s assets and liabilities classified as Level 3 and measured at fair value on a recurring and nonrecurring basis at December 31, 2021 and 2020: December 31 2021 2020 Financial Instruments Valuation Technique Unobservable Inputs Weighted Average Rate Weighted Average Rate Corporate bonds (TPS securities) Discounted cash flows Discount rate 3.71 % 4.24 % Junior subordinated debentures Discounted cash flows Discount rate 3.71 % 4.24 % Loans individually evaluated Collateral valuations Discount to appraised value 8.5% to 20% 0.0% to 20.0% REO Appraisals Discount to appraised value 60.9 % 51.86 % Interest rate lock commitments Pricing model Pull-through rate 86.64 % 86.35 % Investments in limited partnerships Net Asset Value Infrequent transactions n/a n/a SBA servicing rights Discounted cash flows Constant prepayment rate 12% n/a TPS Securities : Management believes that the credit risk-adjusted spread used to develop the discount rate utilized in the fair value measurement of TPS securities is indicative of the risk premium a willing market participant would require under current market conditions for instruments with similar contractual rates and terms and conditions and issuers with similar credit risk profiles and with similar expected probability of default. Management attributes the change in fair value of these instruments, compared to their par value, primarily to perceived general market adjustments to the risk premiums for these types of assets subsequent to their issuance. Junior subordinated debentures : Similar to the TPS securities discussed above, management believes that the credit risk-adjusted spread utilized in the fair value measurement of the junior subordinated debentures is indicative of the risk premium a willing market participant would require under current market conditions for an issuer with Banner’s credit risk profile. Management attributes the change in fair value of the junior subordinated debentures, compared to their par value, primarily to perceived general market adjustments to the risk premiums for these types of liabilities subsequent to their issuance. Future contractions in the risk adjusted spread relative to the spread currently utilized to measure the Company’s junior subordinated debentures at fair value as of December 31, 2021, or the passage of time, will result in negative fair value adjustments. At December 31, 2021, the discount rate utilized was based on a credit spread of 350 basis points and three month LIBOR of 21 basis points. Interest rate lock commitments: The fair value of the interest rate lock commitments is based on secondary market sources adjusted for an estimated pull-through rate. The pull-through rate is based on historical loan closing rates for similar interest rate lock commitments. An increase or decrease in the pull-through rate would have a corresponding, positive or negative fair value adjustment. SBA servicing asset: The constant prepayment rate (CPR) is set based on industry data. An increase in the CPR would result in a negative fair value adjustment, where a decrease in CPR would result in a positive fair value adjustment. The following table provides a reconciliation of the assets and liabilities measured at fair value using significant unobservable inputs (Level 3) on a recurring basis during the years ended December 31, 2021 and 2020 (in thousands): Level 3 Fair Value Inputs TPS Securities Borrowings— Interest Rate Lock and Forward sales Commitments Investments in Limited Partnerships SBA Servicing Asset Balance, January 1, 2020 $ 25,636 $ 119,304 $ 791 $ 467 $ — Total gains or losses recognized Assets (losses) gains (656) — 4,430 — — Liabilities losses — (2,330) — — — Purchases, issuances and settlements — — — 2,352 — Balance, December 31, 2020 24,980 116,974 5,221 2,819 — Total gains or losses recognized Assets gains (losses) 2,001 — (3,754) 2,615 1,161 Liabilities losses — 11,089 — — — Redemptions — (8,248) — — — Purchases, issuances and settlements — — — 4,823 — Balance, December 31, 2021 $ 26,981 $ 119,815 $ 1,467 $ 10,257 $ 1,161 Interest income and dividends from the TPS securities are recorded as a component of interest income. Interest expense related to the junior subordinated debentures is measured based on contractual interest rates and reported in interest expense. The change in fair value of the junior subordinated debentures, which represents changes in instrument specific credit risk, is recorded in other comprehensive income. The change in fair value of the investment in limited partnerships and the SBA servicing asset are recorded as a component of non-interest income. Items Measured at Fair Value on a Non-recurring Basis The following tables present financial assets and liabilities measured at fair value on a non-recurring basis and the level within the fair value hierarchy of the fair value measurements for those assets at December 31, 2021 and 2020 (in thousands): December 31, 2021 Level 1 Level 2 Level 3 Total Loans individually evaluated $ — $ — $ 2,989 $ 2,989 REO $ — $ — $ 852 $ 852 December 31, 2020 Level 1 Level 2 Level 3 Total Loans individually evaluated $ — $ — $ 3,482 $ 3,482 REO — — 816 816 The following table presents the losses resulting from non-recurring fair value adjustments for the years ended December 31, 2021 , 2020 and 2019 (in thousands): For the years ended December 31, 2021 2020 2019 Loans individually evaluated $ (303) $ (3,482) $ (425) REO — (45) — Total loss from nonrecurring measurements $ (303) $ (3,527) $ (425) Loans individually evaluated : Expected credit losses for loans evaluated individually are measured based on the present value of expected future cash flows discounted at the loan’s original effective interest rate or when the Bank determines that foreclosure is probable, the expected credit loss is measured based on the fair value of the collateral as of the reporting date, less estimated selling costs, as applicable. As a practical expedient, the Bank measures the expected credit loss for a loan using the fair value of the collateral, if repayment is expected to be provided substantially through the operation or sale of the collateral when the borrower is experiencing financial difficulty based on the Bank’s assessment as of the reporting date. In both cases, if the fair value of the collateral is less than the amortized cost basis of the loan, the Bank will recognize an allowance as the difference between the fair value of the collateral, less costs to sell (if applicable), at the reporting date and the amortized cost basis of the loan. If the fair value of the collateral exceeds the amortized cost basis of the loan, any expected recovery added to the amortized cost basis will be limited to the amount previously charged-off by the subsequent changes in the expected credit losses for loans evaluated individually are included within the provision for credit losses in the same manner in which the expected credit loss initially was recognized or as a reduction in the provision that would otherwise be reported. REO : The Company records REO (acquired through a lending relationship) at fair value on a non-recurring basis. Fair value adjustments on REO are based on updated real estate appraisals which are based on current market conditions. All REO properties are recorded at the lower of the estimated fair value of the real estate, less expected selling costs, or the carrying amount of the defaulted loans. From time to time, non-recurring fair value adjustments to REO are recorded to reflect partial write-downs based on an observable market price or current appraised value of property. Banner considers any valuation inputs related to REO to be Level 3 inputs. The individual carrying values of these assets are reviewed for impairment at least annually and any additional impairment charges are expensed to operations.

BANNER CORPORATION (PARENT COMP

BANNER CORPORATION (PARENT COMPANY ONLY)	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
BANNER CORPORATION (PARENT COMPANY ONLY)	BANNER CORPORATION (PARENT COMPANY ONLY) Summary financial information is as follows (in thousands): Statements of Financial Condition December 31 2021 2020 ASSETS Cash $ 106,329 $ 131,594 Investment in trust equities 4,196 4,444 Investment in subsidiaries 1,801,764 1,751,141 Other assets 5,877 2,852 Total assets $ 1,918,166 $ 1,890,031 LIABILITIES AND SHAREHOLDERS’ EQUITY Miscellaneous liabilities $ 5,723 $ 2,170 Deferred tax liability, net 3,737 6,422 Subordinated notes, net 98,564 98,201 Junior subordinated debentures at fair value 119,815 116,974 Shareholders’ equity 1,690,327 1,666,264 Total liabilities and shareholders’ equity $ 1,918,166 $ 1,890,031 Statements of Operations Years Ended December 31 2021 2020 2019 INTEREST INCOME: Interest-bearing deposits $ 97 $ 112 $ 98 OTHER INCOME (EXPENSE): Dividend income from subsidiaries 99,788 87,748 119,333 Equity in undistributed income of subsidiaries 112,814 36,401 35,134 Other income 146 62 33 Interest on other borrowings (8,780) (7,204) (6,574) Other expenses (7,391) (3,530) (4,045) Net income before taxes 196,674 113,589 143,979 BENEFIT FROM INCOME TAXES (4,374) (2,339) (2,299) NET INCOME $ 201,048 $ 115,928 $ 146,278 Statements of Cash Flows Years Ended December 31 2021 2020 2019 OPERATING ACTIVITIES: Net income $ 201,048 $ 115,928 $ 146,278 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income of subsidiaries (112,814) (36,401) (35,134) Decrease in deferred taxes (571) 1,438 6,969 Net change in valuation of financial instruments carried at fair value 55 — — Share-based compensation 9,258 9,168 7,142 Loss on extinguishment of debt 2,284 — — Net change in other assets (2,970) 16,756 2,594 Net change in other liabilities 4,050 (235) (120) Net cash provided from operating activities 100,340 106,654 127,729 INVESTING ACTIVITIES: Other investing activities (228) (38) (32) Acquisitions — — 442 Net cash (used by) provided from investing activities (228) (38) 410 FINANCING ACTIVITIES: Net proceeds from issuance of subordinated notes — 98,027 — Repayment of junior subordinated debentures (8,248) — — Proceeds from redemption of trust securities related to junior subordinated debentures 248 — — Taxes paid related to net share settlement for equity awards (3,228) (1,453) (1,915) Repurchase of common stock (56,528) (31,775) (53,922) Cash dividends paid (57,621) (94,078) (56,074) Net cash used by financing activities (125,377) (29,279) (111,911) NET CHANGE IN CASH (25,265) 77,337 16,228 CASH, BEGINNING OF PERIOD 131,594 54,257 38,029 CASH, END OF PERIOD $ 106,329 $ 131,594 $ 54,257

STOCK REPURCHASES

STOCK REPURCHASES	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
STOCK REPURCHASE	STOCK REPURCHASES On March 27, 2019 the Company announced that its Board of Directors had authorized the repurchase up to 5% of the Company’s common stock, or 1,757,637 of the Company’s outstanding shares. Under the authorization, shares could be repurchased by the Company in open market purchases. During the year ended December 31, 2019, the Company repurchased 1,000,000 common shares at an average price of $53.90 per share. All repurchases of shares in 2019 occurred subsequent to March 27, 2019 and are accounted for under the 2019 authorization leaving 757,637 shares available for future repurchase. In addition to the shares repurchased under the authorization, there were 33,777 shares surrendered during 2019 by employees to satisfy tax withholding obligations upon vesting of restricted stock grants. There were 624,780 shares repurchased in the first quarter of 2020 under the 2019 authorization at an average price of $50.84 per share. This authorization expired in March 2020. On December 21, 2020, the Company announced that its Board of Directors had authorized the repurchase up to 1,757,781 of the Company’s common stock (which was equivalent to 5% of the Company’s common stock). Under the authorization, shares may be repurchased by the Company in open market purchases. The extent to which the Company repurchases its shares and the timing of such repurchases will depend upon market conditions and other corporate considerations. During the year ending December 31, 2020 no shares were repurchased under the 2020 authorization. In addition to the shares repurchased under the 2019 authorization, there were 41,507 shares surrendered during 2020 by employees to satisfy tax withholding obligations upon vesting of restricted stock. There were 1,050,000 shares repurchased during the year ending December 31, 2021 under the 2020 authorization at an average price of $53.84 per share. This authorization expired in December 2021. On December 22, 2021, the Company announced that its Board of Directors had authorized the repurchase of up to 1,712,510 of the Company’s common stock (which was equivalent to 5% of the Company’s common stock). Under the authorization, shares may be repurchased by the Company in open market purchases. The extent to which the Company repurchases its shares and the timing of such repurchases will depend upon market conditions and other corporate considerations. During the year ended December 31, 2021 no shares were repurchased under the 2021 authorization. Additionally, there were 59,730 shares surrendered during 2021 by employees to satisfy tax withholding obligations upon vesting of restricted stock and settlement of restricted stock units.

CALCULATION OF EARNINGS PER COM

CALCULATION OF EARNINGS PER COMMON SHARE	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
CALCULATION OF EARNINGS PER COMMON SHARE	CALCULATION OF EARNINGS PER COMMON SHARE The following tables show the calculation of earnings per common share (in thousands, except per share data): Years Ended December 31 2021 2020 2019 Net income $ 201,048 $ 115,928 $ 146,278 Weighted average number of common shares outstanding Basic 34,610,056 35,264,252 34,868,434 Diluted 34,919,188 35,528,848 34,967,684 Earnings per common share Basic $ 5.81 $ 3.29 $ 4.20 Diluted $ 5.76 $ 3.26 $ 4.18 At December 31, 2021, 2020 and 2019 there were 476,222, 578,136, and 367,230, respectively, of issued but unvested restricted stock shares and units that were included in the computation of diluted earnings per share.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Financial Instruments with Off-Balance Sheet Risk —The Company has financial instruments with off-balance-sheet risk generated in the normal course of business to meet the financing needs of its clients. These financial instruments include commitments to extend credit, commitments related to standby letters of credit, commitments to originate loans, commitments to sell loans, and commitments to buy or sell securities. These instruments involve, to varying degrees, elements of credit and interest rate risk similar to the risk involved in on-balance sheet items recognized in our Consolidated Statements of Financial Condition. Our exposure to credit loss in the event of nonperformance by the other party to the financial instrument from commitments to extend credit and standby letters of credit is represented by the contractual notional amount of those instruments. We use the same credit policies in making commitments and conditional obligations as for on-balance sheet instruments. Outstanding commitments for which no asset or liability for the notional amount has been recorded consisted of the following at the dates indicated (in thousands): Contract or Notional Amount December 31, 2021 December 31, 2020 Commitments to extend credit $ 3,527,143 $ 3,207,072 Standby letters of credit and financial guarantees 21,830 18,415 Commitments to originate loans 106,609 101,426 Risk participation agreement 40,064 40,949 Derivatives also included in Note 21: Commitments to originate loans held for sale 106,590 169,653 Commitments to sell loans secured by one- to four-family residential properties 27,006 79,414 Commitments to sell securities related to mortgage banking activities 127,580 204,000 In addition to the commitments disclosed in the table above, the Company is committed to funding its unfunded tax credit investments (see Note 11, Income Taxes). The Company has also entered into agreements to invest in several limited partnerships. As of December 31, 2021 and December 31, 2020, the funded balances and remaining outstanding commitments of these investments were as follows (in thousands): December 31, 2021 December 31, 2020 Funded Balance Unfunded Balance Funded Balance Unfunded Balance Limited partnerships investments $ 7,642 $ 9,858 $ 2,819 $ 7,181 Commitments to extend credit are agreements to lend to a client, as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Many of the commitments may expire without being drawn upon; therefore, the total commitment amounts do not necessarily represent future cash requirements. Each client’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary upon extension of credit, is based on management’s credit evaluation of the client. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, and income producing commercial properties. The Company’s allowance for credit losses - unfunded loan commitments was $12.4 million and $13.3 million, at December 31, 2021 and 2020, respectively. Standby letters of credit are conditional commitments issued to guarantee a client’s performance or payment to a third party. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to clients. Under a risk participation agreement, Banner Bank guarantees the financial performance of a borrower on the participated portion of an interest rate swap on a loan. Interest rates on residential one- to four-family mortgage loan applications are typically rate locked (committed) to clients during the application stage for periods ranging from 30 to 60 days, the most typical period being 45 days. Traditionally, these loan applications with rate lock commitments had the pricing for the sale of these loans locked with various qualified investors under a best-efforts delivery program at or near the time the interest rate is locked with the client. Banner Bank then attempts to deliver these loans before their rate locks expired. This arrangement generally required delivery of the loans prior to the expiration of the rate lock. Delays in funding the loans would require a lock extension. The cost of a lock extension at times was borne by the client and at times by the Banner Bank. These lock extension costs have not had a material impact to our operations. For mandatory delivery commitments the Company enters into forward commitments at specific prices and settlement dates to deliver either: (1) residential mortgage loans for purchase by secondary market investors (i.e., Freddie Mac or Fannie Mae), or (2) mortgage-backed securities to broker/dealers. The purpose of these forward commitments is to offset the movement in interest rates between the execution of its residential mortgage rate lock commitments with borrowers and the sale of those loans to the secondary market investor. There were no counterparty default losses on forward contracts during 2021 or 2020. Market risk with respect to forward contracts arises principally from changes in the value of contractual positions due to changes in interest rates. The Company limits its exposure to market risk by monitoring differences between commitments to clients and forward contracts with market investors and securities broker/dealers. In the event the Company has forward delivery contract commitments in excess of available mortgage loans, the transaction is completed by either paying or receiving a fee to or from the investor or broker/dealer equal to the increase or decrease in the market value of the forward contract. Changes in the value of rate lock commitments are recorded as assets and liabilities as explained in Note 1: “Derivative Instruments.” In the normal course of business, the Company and/or its subsidiaries have various legal proceedings and other contingent matters outstanding. These proceedings and the associated legal claims are often contested and the outcome of individual matters is not always predictable. These claims and counter-claims typically arise during the course of collection efforts on problem loans or with respect to action to enforce liens on properties in which the Bank holds a security interest. Based upon the information known to management at this time, the Company and the Bank are not a party to any legal proceedings that management believes would have a material adverse effect on the results of operations or consolidated financial position at December 31, 2021. In connection with certain asset sales, the Bank typically makes representations and warranties about the underlying assets conforming to specified guidelines. If the underlying assets do not conform to the specifications, the Bank may have an obligation to repurchase the assets or indemnify the purchaser against any loss. The Bank believes that the potential for material loss under these arrangements is remote. Accordingly, the fair value of such obligations is not material.

DERIVATIVES AND HEDGING

DERIVATIVES AND HEDGING	12 Months Ended
	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES AND HEDGING	DERIVATIVES AND HEDGING The Company, through its Banner Bank subsidiary, is party to various derivative instruments that are used for asset and liability management and client financing needs. Derivative instruments are contracts between two or more parties that have a notional amount and an underlying variable, require no net investment and allow for the net settlement of positions. The notional amount serves as the basis for the payment provision of the contract and takes the form of units, such as shares or dollars. The underlying variable represents a specified interest rate, index, or other component. The interaction between the notional amount and the underlying variable determines the number of units to be exchanged between the parties and influences the market value of the derivative contract. The Company obtains dealer quotations to value its derivative contracts. The Company’s predominant derivative and hedging activities involve interest rate swaps related to certain term loans and forward sales contracts associated with mortgage banking activities. Generally, these instruments help the Company manage exposure to market risk and meet client financing needs. Market risk represents the possibility that economic value or net interest income will be adversely affected by fluctuations in external factors such as market-driven interest rates and prices or other economic factors. Derivatives Designated in Hedge Relationships Interest Rate Swaps with Dealer Counterparties: The Company’s fixed-rate loans result in exposure to losses in value or net interest income as interest rates change. The risk management objective for hedging fixed-rate loans is to effectively convert the fixed-rate received to a floating rate. The Company has hedged exposure to changes in the fair value of certain fixed-rate loans through the use of interest rate swaps. For a qualifying fair value hedge, changes in the value of the derivatives are recognized in current period earnings along with the corresponding changes in the fair value of the designated hedged item attributable to the risk being hedged. Under a prior program, clients received fixed interest rate commercial loans and Banner Bank subsequently hedged that fixed-rate loan by entering into an interest rate swap with a dealer counterparty. Banner Bank receives fixed-rate payments from the clients on the loans and makes similar fixed-rate payments to the dealer counterparty on the swaps in exchange for variable-rate payments based on the one-month LIBOR index. Some of these interest rate swaps are designated as fair value hedges. Through application of the “short cut method of accounting,” there is an assumption that the hedges are effective. Banner Bank discontinued originating interest rate swaps under this program in 2008. Interest Rate Swaps used in Cash Flow Hedges: The Company’s floating rate loans result in exposure to losses in value or net interest income as interest rates change. The risk management objectives in using interest rate derivatives are to reduce volatility in net interest income and to manage its exposure to interest rate movements. To accomplish this objective, the Company primarily uses interest rate swaps as part of its interest rate risk management strategy. During the fourth quarter of 2021, the Company entered into interest rate swaps designated as cash flow hedges to hedge the variable cash flows associated with existing floating rate loans. These hedge contracts involve the receipt of fixed-rate amounts from a counterparty in exchange for the Company making floating-rate payments over the life of the agreements without exchange of the underlying notional amount. For derivatives designated and that qualify as cash flow hedges of interest rate risk, the unrealized gain or loss on the derivative is recorded in AOCI and subsequently reclassified into interest income in the same period during which the hedged transaction affects earnings. Amounts reported in AOCI related to derivatives will be reclassified to interest income as interest payments are made on the Corporation’s variable-rate assets. During the next twelve months, the Corporation estimates that an additional $1.8 million will be reclassified as an increase to interest income. As of December 31, 2021 and December 31, 2020, the notional values or contractual amounts and fair values of the Company’s derivatives designated in hedge relationships were as follows (in thousands): Asset Derivatives Liability Derivatives December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Notional/ Fair Value (1) Notional/ Fair Value (1) Notional/ Fair Value (2) Notional/ Fair Value (2) Interest Rate Swaps with Dealer Counterparties $ — $ — $ 338 $ 9 $ — $ — $ 338 $ 9 Interest Rate Swaps used in Cash Flow Hedges $ — $ — $ — $ — $ 400,000 $ 279 $ — $ — Total $ — $ — $ 338 $ 9 $ 400,000 $ 279 $ 338 $ 9 (1) Included in Loans Receivable on the Consolidated Statements of Financial Condition. (2) Included in Other Liabilities on the Consolidated Statements of Financial Condition. The following table presents the effect of cash flow hedge accounting on AOCI for the year ended December 31, 2021 (in thousands): For The Year Ended December 31, 2021 Amount of Gain or (Loss) Recognized in AOCI on Derivative Amount of Gain or (Loss) Recognized in AOCI Included Component Amount of Gain or (Loss) Recognized in AOCI Excluded Component Location of Gain or (Loss) Recognized from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Included Component Amount of Gain or (Loss) Reclassified from AOCI into Income Excluded Component Interest rate swaps $ (920) $ (920) $ — Interest Income $ 340 $ 340 $ — Derivatives Not Designated in Hedge Relationships Interest Rate Swaps: Banner Bank uses an interest rate swap program for commercial loan clients, that provides the client with a variable-rate loan and enters into an interest rate swap in which the client receives a variable-rate payment in exchange for a fixed-rate payment. The Bank offsets its risk exposure by entering into an offsetting interest rate swap with a dealer counterparty for the same notional amount and length of term as the client interest rate swap providing the dealer counterparty with a fixed-rate payment in exchange for a variable-rate payment. These swaps do not qualify as designated hedges; therefore, each swap is accounted for as a freestanding derivative. Mortgage Banking: The Company sells originated one- to four-family loans into the secondary mortgage loan markets. During the period of loan origination and prior to the sale of the loans in the secondary market, the Company has exposure to movements in interest rates associated with written interest rate lock commitments with potential borrowers to originate one- to four-family loans that are intended to be sold and for closed one- to four-family loans held for sale for which fair value accounting has been elected, that are awaiting sale and delivery into the secondary market. The Company economically hedges the risk of changing interest rates associated with these mortgage loan commitments by entering into forward sales contracts to sell one- to four-family loans or mortgage-backed securities to broker/dealers at specific prices and dates. As of December 31, 2021 and December 31, 2020, the notional values or contractual amounts and fair values of the Company’s derivatives not designated in hedge relationships were as follows (in thousands): Asset Derivatives Liability Derivatives December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Notional/ Fair Value (1) Notional/ Fair Value (1) Notional/ Fair Value (2) Notional/ Fair Value (2) Interest rate swaps $ 551,606 $ 20,826 $ 451,760 $ 39,057 $ 551,606 $ 11,336 $ 451,760 $ 22,327 Mortgage loan commitments 87,986 1,467 140,390 5,221 26,329 66 72,511 199 Forward sales contracts 56,086 88 79,414 420 98,500 74 204,000 1,556 $ 695,678 $ 22,381 $ 671,564 $ 44,698 $ 676,435 $ 11,476 $ 728,271 $ 24,082 (1) Included in Other assets on the Consolidated Statements of Financial Condition, with the exception of certain interest swaps and mortgage loan commitments (with a fair value of $20,000 at December 31, 2021 and $231,000 at December 31, 2020), which are included in Loans Receivable. (2) Included in Other Liabilities on the Consolidated Statements of Financial Condition. Gains (losses) recognized in income on non-designated hedging instruments for the years ended December 31, 2021, 2020 and 2019 were as follows (in thousands): For the Years Ended December 31 Location on Income Statement 2021 2020 2019 Mortgage loan commitments Mortgage banking operations $ (3,754) $ 4,430 $ 518 Forward sales contracts Mortgage banking operations 1,243 (1,334) (693) $ (2,511) $ 3,096 $ (175) The Company is exposed to credit-related losses in the event of nonperformance by the counterparty to these agreements. Credit risk of the financial contract is controlled through the credit approval, limits, and monitoring procedures and management does not expect the counterparties to fail their obligations. In connection with the interest rate swaps between Banner Bank and the dealer counterparties, the agreements contain a provision where if Banner Bank fails to maintain its status as a well/adequately capitalized institution, then the counterparty could terminate the derivative positions and Banner Bank would be required to settle its obligations. Similarly, Banner Bank could be required to settle its obligations under certain of its agreements if specific regulatory events occur, such as a publicly issued prompt corrective action directive, cease and desist order, or a capital maintenance agreement that required Banner Bank to maintain a specific capital level. If Banner Bank had breached any of these provisions at December 31, 2021 or December 31, 2020, it could have been required to settle its obligations under the agreements at the termination value. As of December 31, 2021 and 2020, the termination value of derivatives in a net liability position related to these agreements was $24.9 million and $48.6 million, respectively. The Company generally posts collateral against derivative liabilities in the form of cash, government agency-issued bonds, mortgage-backed securities, or commercial mortgage-backed securities. Collateral posted against derivative liabilities was $45.8 million and $47.1 million as of December 31, 2021 and 2020, respectively. Derivative assets and liabilities are recorded at fair value on the balance sheet. Master netting agreements allow the Company to settle all derivative contracts held with a single counterparty on a net basis and to offset net derivative positions with related collateral where applicable. In addition, some of interest rate swap derivatives between Banner Bank and the dealer counterparties are cleared through central clearing houses. These clearing houses characterize the variation margin payments as settlements of the derivative’s market exposure and not as collateral. The variation margin is treated as an adjustment to our cash collateral, as well as a corresponding adjustment to our derivative liability. As of December 31, 2021 and December 31, 2020, the variation margin adjustment was a negative adjustment of $10.7 million and $16.9 million, respectively. The following presents additional information related to the Company’s derivative contracts, by type of financial instrument, as of December 31, 2021 and December 31, 2020 (in thousands): December 31, 2021 Gross Amounts of Financial Instruments Not Offset in the Statement of Financial Condition Gross Amounts Recognized Amounts offset in the Statement Net Amounts Derivative Amount Fair Value Net Amount Derivative assets Interest rate swaps $ 20,826 $ — $ 20,826 $ — $ — $ 20,826 $ 20,826 $ — $ 20,826 $ — $ — $ 20,826 Derivative liabilities Interest rate swaps $ 11,615 $ — $ 11,615 $ — $ (9,669) $ 1,946 $ 11,615 $ — $ 11,615 $ — $ (9,669) $ 1,946 December 31, 2020 Gross Amounts of Financial Instruments Not Offset in the Statement of Financial Condition Gross Amounts Recognized Amounts offset in the Statement Net Amounts Derivative Amount Fair Value Net Amount Derivative assets Interest rate swaps $ 39,066 $ — $ 39,066 $ — $ — $ 39,066 $ 39,066 $ — $ 39,066 $ — $ — $ 39,066 Derivative liabilities Interest rate swaps $ 22,336 $ — $ 22,336 $ — $ (22,220) $ 116 $ 22,336 $ — $ 22,336 $ — $ (22,220) $ 116

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS (Notes)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	REVENUE FROM CONTRACTS WITH CLIENTS Disaggregation of Revenue: Deposit fees and other service charges for the years ended December 31, 2021, 2020 and 2019 are summarized as follows (in thousands): Years Ended 2021 2020 2019 Deposit service charges 19,162 16,428 19,236 Debit and credit interchange fees 23,271 20,052 27,752 Debit and credit card expense (10,636) (9,098) (8,527) Merchant services income 14,973 12,554 13,111 Merchant services expenses (12,084) (10,042) (10,512) Other service charges 4,809 4,490 5,572 Total deposit fees and other service charges 39,495 34,384 46,632 Deposit fees and other service charges Deposit fees and other service charges include transaction and non-transaction based deposit fees. Transaction based fees on deposit accounts are charged to deposit clients for specific services provided to the client. These fees include such items as wire fees, official check fees, and overdraft fees. These are contract specific to each individual transaction and do not extend beyond the individual transaction. The performance obligation is completed and the fees are recognized at the time the specific transactional service is provided to the client. Non-transactional deposit fees are typically monthly account maintenance fees charged on deposit accounts. These are day-to-day contracts that can be canceled by either party without notice. The performance obligation is satisfied and the fees are recognized on a monthly basis after the service period is completed. Debit and credit card interchange income and expenses Debit and credit card interchange income represent fees earned when a credit or debit card issued by the Bank is used to purchase goods or services at a merchant. The merchant’s bank pays the Bank a default interchange rate set by MasterCard on a transaction by transaction basis. The merchant acquiring bank can stop accepting the Bank’s cards at any time and the Bank can stop further use of cards issued by them at any time. The performance obligation is satisfied and the fees are earned when the cost of the transaction is charged to the Bank cardholders’ card. Direct expenses associated with the credit and debit card are recorded as a net reduction against the interchange income. Merchant services income Merchant services income represents fees earned by the Bank for card payment services provided to its merchant clients. The Bank has a contract with a third party to provide card payment services to the Bank’s merchants that contract for those services. The third party provider has contracts with the Bank’s merchants to provide the card payment services. The Bank does not have a direct contractual relationship with its merchants for these services. The Bank sets the rates for the services provided by the third party. The third party provider passes the payments made by the Bank’s merchants through to the Bank. The Bank, in turn, pays the third party provider for the services it provides to the Bank’s merchants. These payments to the third party provider are recorded as expenses as a net reduction against fee income. In addition, a portion of the payment received by the Bank represents interchange fees which are passed through to the card issuing bank. Income is primarily earned based on the dollar volume and number of transactions processed. The performance obligation is satisfied and the related fee is earned when each payment is accepted by the processing network.

LEASES (Notes)

LEASES (Notes)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Lessee, Operating Leases	LEASES The Company leases 98 buildings and offices under non-cancelable operating leases. The leases contain various provisions for increases in rental rates, based either on changes in the published Consumer Price Index or a predetermined escalation schedule. Substantially all of the leases provide the Company with the option to extend the lease term one or more times following expiration of the initial term. Lease Position The table below presents the lease right-of-use assets and lease liabilities recorded on the balance sheet at December 31, 2021 and December 31, 2020 (dollars in thousands): Classification on the Balance Sheet December 31, 2021 December 31, 2020 Assets Operating right-of-use lease assets Other assets $ 55,257 $ 55,367 Liabilities Operating lease liabilities Accrued expenses and other liabilities $ 59,756 $ 59,343 Weighted-average remaining lease term Operating leases 5.5 years 5.8 years Weighted-average discount rate Operating leases 2.8 % 3.3 % Lease Costs The table below presents certain information related to the lease costs for operating leases for the year ended December 31, 2021 and December 31, 2020 (in thousands): Year Ended 2021 2020 2019 Operating lease cost (1) $ 17,541 $ 17,337 $ 15,388 Short-term lease cost (1) 100 97 327 Variable lease cost (1) 2,584 2,778 2,396 Less sublease income (1) (904) (946) (925) Total lease cost $ 19,321 $ 19,266 $ 17,186 (1) Lease expenses and sublease income are classified within occupancy and equipment expense on the Consolidated Statements of Operations. Supplemental Cash Flow Information Operating cash flows paid for operating lease amounts included in the measurement of lease liabilities were $18.0 million for the year ended December 31, 2021 and $17.1 million for the year ended December 31, 2020. The Company recorded $16.7 million of right-of-use lease assets in exchange for operating lease liabilities for the year ended December 31, 2021 and $9.2 million for the year ended December 31, 2020 Undiscounted Cash Flows The table below reconciles the undiscounted cash flows for each of the first five years beginning with 2022 and the total of the remaining years to the operating lease liabilities recorded on the Consolidated Statements of Financial Position (in thousands): Operating Leases 2022 $ 14,393 2023 12,952 2024 11,361 2025 9,086 2026 7,260 Thereafter 9,569 Total minimum lease payments 64,621 Less: amount of lease payments representing interest (4,865) Lease obligations $ 59,756 As of December 31, 2021, the Company had $353,000 undiscounted lease payments under an operating lease that had not yet commenced. The Company had no undiscounted lease payments under an operating lease that had not yet commenced at December 31, 2020.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021subsidiary
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	Principles of Consolidation: The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All material intercompany transactions, profits and balances have been eliminated. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States (GAAP) and under the rules and regulations of the U.S. Securities and Exchange Commission (the SEC). At December 31, 2021, the Company had nine wholly-owned subsidiary grantor trusts (the Trusts), each of which issued trust preferred securities (TPS) and common securities. The Trusts are not included in the Company’s consolidated financial statements.
Number of Wholly-owned Grantor Trusts	9
Subsequent Events	Subsequent Events: The Company has evaluated events and transactions subsequent to December 31, 2021 for potential recognition or disclosure. On February 18, 2022, Banner Bank entered into a purchase and assumption agreement to sell four Banner Bank branches, subject to certain regulatory approvals and customary closing conditions. The sale includes deposit accounts with an approximate balance of $212 million. Banner Bank will receive a 5.0% premium in relation to the core deposits. The sale also includes all related branch premises and equipment.
Cash and Cash Equivalents, Policy	Cash and Cash Equivalents: Cash and cash equivalents include cash and due from banks and temporary investments which are federal funds sold and interest bearing balances due from other banks. Cash and cash equivalents generally have maturities of three months or less at the date of purchase.
Business Combinations	Business Combinations: Business combinations are accounted for using the acquisition method of accounting and, accordingly, assets acquired and liabilities assumed, both tangible and intangible, and consideration exchanged are recorded at acquisition date fair values. The excess purchase consideration over fair value of net assets acquired is recorded as goodwill. In the event that the fair value of net assets acquired exceeds the purchase price, including fair value of liabilities assumed, a bargain purchase gain is recorded on that acquisition. Expenses incurred in connection with a business combination are expensed as incurred, except for those items permitted to be capitalized. Changes in deferred tax asset valuation allowances related to acquired tax uncertainties are recognized in net income after the measurement period. A transaction between common controlled entities is not considered a business combination and the receiving entity records the net assets received in the transaction at their historical carrying amounts, as reflected in the parent’s financial statements.
Use of Estimates	Use of Estimates: In the opinion of management, the accompanying Consolidated Statements of Financial Condition and related Consolidated Statements of Operations, Comprehensive Income, Changes in Shareholders’ Equity and Cash Flows reflect all adjustments (which include reclassification and normal recurring adjustments) that are necessary for a fair presentation in conformity with GAAP. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements. Various elements of the Company’s accounting policies, by their nature, are inherently subject to estimation techniques, valuation assumptions and other subjective assessments. In particular, management has identified several accounting policies that, due to the judgments, estimates and assumptions inherent in those policies, are critical to an understanding of Banner’s consolidated financial statements. These policies relate to (i) the methodology for the recognition of interest income, (ii) determination of the provision and allowance for credit losses, (iii) the valuation of financial assets and liabilities recorded at fair value, (iv) the valuation of intangible assets, such as goodwill, core deposit intangibles (CDI) and loan servicing rights, (v) the valuation of real estate held for sale, (vi) the valuation or recognition of deferred tax assets and liabilities and (vii) the valuation of assets and liabilities acquired in business combinations and subsequent recognition of related income and expense. These policies and judgments, estimates and assumptions are described in greater detail in subsequent Notes to the Consolidated Financial Statements. Management believes that the judgments, estimates and assumptions used in the preparation of the consolidated financial statements are appropriate based on the factual circumstances at the time. However, given the sensitivity of the consolidated financial statements to these critical accounting policies, the use of other judgments, estimates and
Securities	Securities: Debt securities are classified as held-to-maturity when the Company has the ability and positive intent to hold them to maturity. Debt securities classified as available-for-sale are available for future liquidity requirements and may be sold prior to maturity. Debt securities classified as trading are also available for future liquidity requirements and may be sold prior to maturity. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Debt securities classified as held-to-maturity are carried at cost, net of the allowance for credit losses- securities, adjusted for amortization of premiums to the earliest callable date and accretion of discounts to maturity. Debt securities classified as available-for-sale are measured at fair value. Unrealized holding gains and losses on debt securities classified as available-for-sale are excluded from earnings and are reported net of tax as accumulated other comprehensive income (AOCI), a component of shareholders’ equity, until realized. Debt securities classified as trading are also measured at fair value. Unrealized holding gains and losses on securities classified as trading are included in earnings. (See Note 16 for a more complete discussion of accounting for the fair value of financial instruments.) Realized gains and losses on sale are computed on the specific identification method and are included in earnings on the trade date sold. Equity securities are measured at fair value with changes in the fair value recognized through net income.
Credit Loss, Financial Instrument	Allowance for Credit Losses - Securities: Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type. The Company’s held-to maturity portfolio contains mortgage-backed securities issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies and have a long history of no credit losses. The Company’s held-to-maturity portfolio also contains municipal bonds that are typically rated by major rating agencies as Aa or better. The Company has never incurred a loss on a municipal bond, therefore the expectation of credit losses on these securities is insignificant. The Company uses industry historical credit loss information adjusted for current conditions to establish the allowance for credit losses on the municipal bond portfolio. Less than 2% of the Company’s held-to-maturity portfolio are community development bonds; approximately half represent pools of one- to four-family loans while the other half are not collateralized. The expected credit losses on these bonds is similar to Banner’s commercial business loan portfolio. Therefore, the Company uses the commercial business loan portfolio loss rates to establish the allowance for credit losses on the collateralized bonds and its own loss history to establish a loss rate on bonds that are not collateralized. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If the Company intends to sell the security or it is more likely than not that the Company will be required to sell the security before recovering its cost basis, the entire impairment loss would be recognized in earnings. If the Company does not intend to sell the security and it is not more likely than not that the Company will be required to sell the security the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized costs, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. Projected cash flows are discounted by the current effective interest rate. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. The remaining impairment related to all other factors, the difference between the present value of the cash flows expected to be collected and fair value, is recognized as a charge to AOCI. Changes in the allowance for credit losses are recorded as provision for (or recapture of) credit loss expense. Losses are charged against the allowance when management believes the non-collectability of an available-for-sale or held-to-maturity security is confirmed or when either of the criteria regarding intent of requirement to sell is met.
Investment in FHLB Stock	Investment in FHLB Stock: At December 31, 2021, the Bank had $12.0 million in FHLB of Des Moines stock (FHLB stock), compared to $16.4 million at December 31, 2020. FHLB stock does not have a readily determinable fair value. The Bank’s investments in FHLB stock is carried at cost or par value ($100 per share) and evaluated for impairment based on the Bank’s expectations of the ultimate recoverability of the stock’s par value. Ownership of FHLB stock is restricted to the FHLB and member institutions and can only be purchased and redeemed at par, therefore there has been no observable changes in market prices. As a member of the FHLB system, the Bank is required to maintain a minimum level of investment in FHLB stock based on specific percentages of its outstanding FHLB advances. Management periodically evaluates FHLB stock for impairment. Management’s determination of whether these investments are impaired is based on its assessment of the ultimate recoverability of cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of cost is influenced by criteria such as (1) the significance of any decline in net assets of the FHLB as compared to the capital stock amount for the FHLB and the length of time this situation has persisted, (2) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance of the FHLB, (3) the impact of legislative and regulatory changes on institutions and, accordingly, the client base of the FHLB, and (4) the liquidity position of the FHLB. The Company has determined there is no impairment on the FHLB stock investment as of December 31, 2021 and 2020.
Loans Receivable	Loans Receivable : The Bank originates residential one- to four-family and multifamily mortgage loans for both portfolio investment and sale in the secondary market. The Bank also originates construction and land development, commercial real estate, commercial business, agricultural and consumer loans for portfolio investment. Loans receivable not designated as held for sale are recorded at amortized cost, net
Finance, Loan and Lease Receivables, Held-for-sale	Loans Held for Sale: Residential one- to four-family and multifamily mortgage loans originated with the intent to be sold in the secondary market are considered held for sale. Residential one- to four-family loans under best effort delivery commitments are carried at the lower of aggregate cost or estimated market value. Residential one- to four-family loans expected to be delivered under mandatory commitments are carried at fair value in order to match changes in the value of the loans with the value of the related economic hedges on the loans. Fair values for residential mortgage loans held for sale are determined by comparing actual loan rates to current secondary market prices for similar loans. The multifamily held for sale loans originated prior to April 1, 2020 are carried at fair value in order to match changes in the value of the loans with the value of the related economic hedges on the loans. Fair values for multifamily loans held for sale are calculated based on discounted cash flows using a discount rate that is a combination of market spreads for similar loan types added to selected index rates. The multifamily held for sale loans originated subsequent to March 31, 2020 are carried at the lower of cost or market. Net unrealized losses on loans held for sale that are carried at lower of cost or market are recognized through the valuation allowance by charges to income. Non-refundable fees and direct loan origination costs related to loans held for sale carried at the lower of cost or market are recognized as part of the cost basis of the loan. Gains and losses on sales of loans held for sale are determined using the aggregate method and are recorded in the mortgage banking operations component of non-interest income. For the years ended December 31, 2021 and 2020, we recorded net gains on loans sold of $34.5 million and $51.9 million, respectively.
Acquired Loans Policy	Loans Acquired in Business Combinations : Loans acquired in business combinations are recorded at their fair value at the acquisition date. Establishing the fair value of acquired loans involves a significant amount of judgment, including determining the credit discount based upon historical data adjusted for current economic conditions and other factors. If any of these assumptions are inaccurate actual credit losses could vary significantly from the credit discount used to calculate the fair value of the acquired loans. Acquired loans are evaluated upon acquisition and classified as either purchased credit-deteriorated or purchased non-credit-deteriorated. Purchased credit-deteriorated (PCD) loans have experienced more than insignificant credit deterioration since origination. For PCD loans, an allowance for credit losses is determined at the acquisition date using the same methodology as other loans held for investment. The initial allowance for credit losses determined on a collective basis is allocated to individual loans. The loan’s fair value is grossed up for the allowance for credit losses and becomes its initial amortized cost basis. The difference between the initial amortized cost basis and the par value of the loan is a noncredit discount or premium, which is amortized into interest income over the life of the loan. Subsequent changes to the allowance for credit losses are recorded through a provision for credit losses. For purchased non-credit-deteriorated loans, the difference between the fair value and unpaid principal balance of the loan at the acquisition date is amortized or accreted to interest income over the life of the loan. While credit discounts are included in the determination of the fair value for non-credit-deteriorated loans, since these discounts are expected to be accreted over the life of the loans, they cannot be used to offset the allowance for credit losses that must be recorded at the acquisition date. As a result, an allowance for credit losses is determined at the acquisition date using the same methodology as other loans held for investment and is recognized as a provision for credit losses in the Consolidated Statement of Operations. Any subsequent deterioration (improvement) in credit quality is recognized by recording (recapturing) a provision for credit losses.
Income Recognition on Nonaccrual and Impaired Loans	Income Recognition on Nonaccrual Loans and Securities : Interest on loans and securities is accrued as earned unless management doubts the collectability of the asset or the unpaid interest. Interest accruals on loans are generally discontinued when loans become 90 days past due for payment of interest or principal and the loans are then placed on nonaccrual status. All previously accrued but uncollected interest is deducted from interest income upon transfer to nonaccrual status. For any future payments collected, interest income is recognized only upon management’s assessment that there is a strong likelihood that the full amount of a loan will be repaid or recovered. Management’s assessment of the likelihood of full repayment involves judgment including determining the fair value of the underlying collateral which can be impacted by the economic environment. A loan may be put on nonaccrual status sooner than this policy would dictate if, in management’s judgment, the amounts owed, principal or interest may be uncollectable. While less common, similar interest reversal and nonaccrual treatment is applied to investment securities if their ultimate collectability becomes questionable. Loans modified due to the COVID-19 pandemic are considered current if they are less than 30 days past due on the contractual payments at the time the loan modification program was put in place and therefore continue to accrue interest unless the interest is being waived.
Provision and Allowance for Loan Losses	Provision and Allowance for Credit Losses - Loans : The methodology for determining the allowance for credit losses - loans is considered a critical accounting policy by management because of the high degree of judgment involved, the subjectivity of the assumptions used, and the potential for changes in the economic environment that could result in changes to the amount of the recorded allowance for credit losses. Among the material estimates required to establish the allowance for credit losses - loans are: a reasonable and supportable forecast; a reasonable and supportable forecast period and the reversion period; value of collateral; strength of guarantors; the amount and timing of future cash flows for loans individually evaluated; and determination of the qualitative loss factors. All of these estimates are susceptible to significant change. The allowance for credit losses - loans is a valuation account that is deducted from the amortized cost basis of loans to present the net amount expected to be collected on the loans. The Bank has elected to exclude accrued interest receivable from the amortized cost basis in their estimate of the allowance for credit losses. The provision for credit losses reflects the amount required to maintain the allowance for credit losses at an appropriate level based upon management’s evaluation of the adequacy of collective and individual loss reserves. The Company has established systematic methodologies for the determination of the adequacy of the Company’s allowance for credit losses. The methodologies are set forth in a formal policy and take into consideration the need for a valuation allowance for loans evaluated on a collective (pool) basis which have similar risk characteristics as well as allowances that are tied to individual loans that do not share risk characteristics. The Company increases its allowance for credit losses by charging provisions for credit losses on its Consolidated Statement of Operations. Losses related to specific assets are applied as a reduction of the carrying value of the assets and charged against the allowance for credit loss reserve when management believes the uncollectibility of a loan balance is confirmed. Recoveries on previously charged off loans are credited to the allowance for credit losses. Management estimates the allowance for credit losses - loans using relevant information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. The allowance for credit losses is maintained at a level sufficient to provide for expected credit losses over the life of the loan based on evaluating historical credit loss experience and making adjustments to historical loss information for differences in the specific risk characteristics in the current loan portfolio. These factors include, among others, changes in the size and composition of the loan portfolio, differences in underwriting standards, delinquency rates, actual loss experience and current economic conditions. The allowance for credit losses - loans is measured on a collective (pool) basis when similar risk characteristics exist. In estimating the component of the allowance for credit losses for loans that share common risk characteristics, loans are pooled based on loan type and areas of risk concentration. For loans evaluated collectively, the allowance for credit losses is calculated using life of loan historical losses adjusted for economic forecasts and current conditions. For commercial real estate, multifamily real estate, construction and land, commercial business and agricultural loans with risk rating segmentation, historical credit loss assumptions are estimated using a model that categorizes loan pools based on loan type and risk rating. For one- to four- family residential loans, consumer loans, home equity lines of credit, small business loans, and small balance commercial real estate loans, historical credit loss assumptions are estimated using a model that categorizes loan pools based on loan type and delinquency status. These models calculate an expected life-of-loan loss percentage for each loan category by calculating the probability of default, based on the migration of loans from performing to loss by risk rating or delinquency categories using historical life-of-loan analysis and the severity of loss, based on the aggregate net lifetime losses incurred for each loan pool. For credit cards, historical credit loss assumptions are estimated using a model that calculates an expected life-of-loan loss percentage for each loan category by considering the historical cumulative losses based on the aggregate net lifetime losses incurred for each loan pool. The model captures historical loss data commencing with the first quarter of 2008. For loans evaluated collectively, management uses economic indicators to adjust the historical loss rates so that they better reflect management’s expectations of future conditions over the remaining lives of the loans in the portfolio based on reasonable and supportable forecasts. These economic indicators are selected based on correlation to the Company’s historical credit loss experience and are evaluated for each loan category. The economic indicators evaluated include the unemployment rate, gross domestic product, real estate price indices and growth, industrial employment, corporate profits, the household consumer debt service ratio, the household mortgage debt service ratio, and single family median home price growth. Management considers various economic scenarios and forecasts when evaluating the economic indicators and probability weights the various scenarios to arrive at the forecast that most reflects management’s expectations of future conditions. The allowance for credit losses is then adjusted for the period in which those forecasts are considered to be reasonable and supportable. To the extent the lives of the loans in the portfolio extend beyond the period for which a reasonable and supportable forecast can be made, the adjustments discontinue to be applied so that the model reverts back to the historical loss rates using a straight line reversion method. Management selected a reasonable and supportable forecast period of 12 months with a reversion period of 12 months. Both the reasonable and supportable forecast period and the reversion period are periodically reviewed by management. Further, for loans evaluated collectively, management also considers qualitative and environmental factors for each loan category to adjust for differences between the historical periods used to calculate historical loss rates and expected conditions over the remaining lives of the loans in the portfolio. In determining the aggregate adjustment needed management considers the financial condition of the borrowers, the nature and volume of the loans, the remaining terms and the extent of prepayments on the loans, the volume and severity of past due and classified loans as well as the value of the underlying collateral on loans in which the collateral dependent practical expedient has not been used. Management also considers the Company’s lending policies, the quality of the Company’s credit review system, the quality of the Company’s management and lending staff, and the regulatory and economic environments in the areas in which the Company’s lending activities are concentrated. Loans that do not share risk characteristics with other loans in the portfolio are individually evaluated for impairment and are not included in the collective evaluation. Factors involved in determining whether a loan should be individually evaluated include, but are not limited to, the financial condition of the borrower and the value of the underlying collateral. Expected credit losses for loans evaluated individually are measured based on the present value of expected future cash flows discounted at the loan’s original effective interest rate or when the Bank determines that foreclosure is probable, the expected credit loss is measured based on the fair value of the collateral as of the reporting date, less estimated selling costs, as applicable. As a practical expedient, the Bank measures the expected credit loss for a loan using the fair value of the collateral, if repayment is expected to be provided substantially through the operation or sale of the collateral when the borrower is experiencing financial difficulty based on the Bank’s assessment as of the reporting date. In both cases, if the fair value of the collateral is less than the amortized cost basis of the loan, the Bank will recognize an allowance as the difference between the fair value of the collateral, less costs to sell (if applicable) at the reporting date and the amortized cost basis of the loan. If the fair value of the collateral exceeds the amortized cost basis of the loan, any expected recovery added to the amortized cost basis will be limited to the amount previously charged-off. Subsequent changes in the expected credit losses for loans evaluated individually are included within the provision for credit losses in the same manner in which the expected credit loss initially was recognized or as a reduction in the provision that would otherwise be reported. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower or the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Bank. Some of the Bank’s loans are reported as troubled debt restructures (TDRs). Loans are reported as TDRs when the Bank grants a concession(s) to a borrower experiencing financial difficulties that it would not otherwise consider. Examples of such concessions include forgiveness of principal or accrued interest, extending the maturity date(s) or providing a lower interest rate than would be normally available for a transaction of similar risk. The allowance for credit losses on a TDR is determined using the same method as all other loans held for investment, except when the value of the concession cannot be measured using a method other than the discounted cash flow method. When the value of a concession is measured using the discounted cash flow method the allowance for credit losses is determined by discounting the expected future cash flows at the original interest rate of the loan. The Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) and the Consolidated Appropriations Act, 2021 (CAA) provided guidance around the modification of loans as a result of the COVID-19 pandemic, which outlined, among other criteria, that short-term modifications made on a good faith basis to borrowers who were current as defined under the CARES Act prior to any relief, are not TDRs. This includes short-term (e.g. six months) modifications such as payment deferrals, fee waivers, extensions of repayment terms, or other delays in payment that are insignificant. Borrowers are considered current under the CARES Act and regulatory guidance if they are less than 30 days past due on their contractual payments at the time a modification program is implemented. The CAA extends relief offered under the CARES Act related to TDRs as a result of COVID-19 through January 1, 2022.
Loan Origination and Commitment Fees	Loan Origination and Commitment Fees: Loan origination fees, net of certain specifically defined direct loan origination costs, are deferred and recognized as an adjustment of the loans’ interest yield using the level-yield method over the contractual term of each loan adjusted for actual loan prepayment experience. Loan commitment fees are deferred until the expiration of the commitment period unless management believes there is a remote likelihood that the underlying commitment will be exercised, in which case the fees are amortized to fee income using the straight-line method over the commitment period. If a loan commitment is exercised, the deferred commitment fee is accounted for in the same manner as a loan origination fee. Deferred commitment fees associated with expired commitments are recognized as fee income.
Reserve for Unfunded Commitments, Policy	Allowance for Credit Losses - unfunded loan commitments: An allowance for credit losses - unfunded loan commitments is maintained at a level that, in the opinion of management, is adequate to absorb expected credit losses associated with the contractual life of the Bank’s commitments to lend funds under existing agreements such as letters or lines of credit. The Bank uses a methodology for determining the allowance for credit losses - unfunded loan commitments that applies the same segmentation and loss rate to each pool as the funded exposure adjusted for probability of funding. Draws on unfunded loan commitments that are considered uncollectible at the time funds are advanced are charged to the allowance for credit losses on off-balance sheet exposures. Changes in the allowance for credit losses - unfunded loan commitments are recognized as provision for (or recapture of) credit loss expense and added to the allowance for credit losses - unfunded loan commitments, which is included in other liabilities in the Consolidated Statements of Financial Condition.
Real Estate Held for Sale	Real Estate Owned, Held for Sale: Property acquired by foreclosure or deed in lieu of foreclosure is recorded at the estimated fair value of the property, less expected selling costs. Development and improvement costs relating to the property may be capitalized, while other holding costs are expensed. The carrying value of the property is periodically evaluated by management and, if necessary, allowances are established to reduce the carrying value to net realizable value. Gains or losses at the time the property is sold are charged or credited to operations in the period in which they are realized. The amounts the Bank will ultimately recover from real estate held for sale may differ substantially from the carrying value of the assets because of market factors beyond the Bank’s control or because of changes in the Bank’s strategies for recovering the investment. Property is classified as held for sale when the Company commits to a plan to sell the property and is actively marketing the property for sale. Held for sale property is recorded at the lower of the estimated fair value of the property, less expected selling costs, or the book value at the date the property is transferred to held for sale. Depreciation is not recorded on held for sale property.
Property and Equipment	Property and Equipment: Property and equipment is carried at cost less accumulated depreciation. Depreciation is based upon the straight-line method applied to individual assets and groups of assets acquired in the same year over the lesser of their estimated useful lives or the related lease terms of the assets: Buildings and leased improvements 10–39 years Furniture and equipment 3–10 years
Schedule of Property and Equipment Useful Lives	Depreciation is based upon the straight-line method applied to individual assets and groups of assets acquired in the same year over the lesser of their estimated useful lives or the related lease terms of the assets: Buildings and leased improvements 10–39 years Furniture and equipment 3–10 years
Lessee, Leases	Right of Use Lease Asset & Lease Liability: The Company leases retail space, office space, storage space, and equipment under operating leases. Most leases require the Company to pay real estate taxes, maintenance, insurance and other similar costs in addition to the base rent. Certain leases also contain lease incentives, such as tenant improvement allowances and rent abatement. Variable lease payments are recognized as lease expense as they are incurred. We record an operating lease right of use (ROU) asset and an operating lease liability (lease liability) for operating leases with a lease term greater than 12 months. The ROU asset and lease liability are recorded in the Consolidated Statement of Financial Condition.
Goodwill, Policy	Goodwill:
Other Intangible Assets	Other Intangible Assets: Other intangible assets consist primarily of core deposit intangibles (CDI), which are amounts recorded in business combinations or deposit purchase transactions related to the value of transaction-related deposits and the value of the client relationships associated with the deposits. CDI is being amortized on an accelerated basis over a weighted average estimated useful life of eight years to ten years. These assets are reviewed at least annually for events or circumstances that could impact their recoverability. These events could include loss of the underlying core deposits, increased competition or adverse changes in the economy. To the extent other identifiable intangible assets are deemed unrecoverable, impairment losses are recorded in other non-interest expense to reduce the carrying amount of the assets.
Mortgage Servicing Rights	Mortgage and SBA Servicing Rights: Servicing assets are recognized as separate assets when rights are acquired through purchase or sale of loans. Generally, purchased servicing rights are capitalized at the cost to acquire the rights. For sales of mortgage and SBA loans, the fair value of the servicing right is estimated and capitalized. Fair values are estimated based on an independent dealer analysis of discounted cash flows. Capitalized mortgage servicing rights are reported in other assets and are amortized into mortgage banking operations in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Capitalized SBA servicing rights are reported in other assets and are carried at fair value. Changes in the fair value of SBA servicing rights are recognized into miscellaneous non-interest income. Mortgage servicing assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant risk characteristics for the underlying loans, such as interest rate, balance outstanding, loan type, age and remaining term, and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If the Company later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the allowance may be recorded as an increase to income. Servicing fee income is recorded for fees earned for servicing loans. Servicing fee income is reflected in mortgage banking operations for mortgage servicing rights and in miscellaneous non-interest income for SBA servicing rights on the Consolidated Statements of Operations. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income.
Bank-Owned Life Insurance (BOLI)	Bank-Owned Life Insurance (BOLI):
Derivative Instruments	Derivative Instruments: Derivatives include “off-balance-sheet” financial products, the value of which is dependent on the value of underlying financial assets, such as stock, bonds, foreign currency, or a reference rate or index. Such derivatives include “forwards,” “futures,” “options” or “swaps.” Banner Bank uses an interest rate swap program which involves the receipt of fixed-rate amounts from a counterparty in exchange for variable-rate payments over the life of the agreements without exchange of the underlying notional amount. Such derivatives are used to hedge the variable cash flows associated with existing variable-rate assets. These interest rate swaps qualify as cash flow hedging instruments so gains and losses are recorded in AOCI to the extent the hedge is effective. Gains and losses on the interest rate swaps are reclassified from AOCI to earnings in the period the hedged transaction affects earnings and are included in interest income. Amounts reported in AOCI related to derivatives will be reclassified to interest income as interest payments are received on the Company’s variable-rate assets. Banner Bank is a party to $400.0 million in notional amounts of these types of interest rate swaps at December 31, 2021. In addition, Banner Bank uses an interest rate swap program for commercial loan clients that provides the client with a variable rate loan and enters into an interest rate swap allowing them to effectively fix their loan interest rates. These client swaps are matched with third party swaps with qualified broker/dealer or banks to offset the risk. At December 31, 2021, Banner Bank had $551.6 million in notional amounts of these client interest rate swaps outstanding, with an equal amount of offsetting third party swaps also in place. The fair value adjustments for these swaps are reflected in other assets or other liabilities as appropriate. Further, as a part of its mortgage banking activities, the Company issues “rate lock” commitments to one- to four-family loan borrowers and obtains offsetting “best efforts” delivery commitments from purchasers of loans. The Company uses forward contracts for the sale of mortgage-backed securities and mandatory delivery commitments for the sale of loans to hedge one- to four-family loan “rate lock” commitments and one- to four-family loans held for sale. The commitments to originate mortgage loans held for sale and the related delivery contracts are considered derivatives. The Company recognizes all derivatives as either assets or liabilities in the balance sheet and requires measurement of those instruments at fair value through adjustments to current earnings. None of these residential mortgage loan related derivatives are designated as hedging instruments for accounting purposes. Rather, they are accounted for as free-standing derivatives, or economic hedges, and the Company reports changes in fair values of its derivatives in current period net income. The fair values for these instruments, which generally change as a result of changes in the level of market interest rates, are estimated based on dealer quotes and secondary market sources. Assumptions used include rate assumptions based on historical information, current mortgage interest rates, the stage of completion of the underlying application and underwriting process, the time remaining until the expiration of the derivative loan commitment, and the expected net future cash flows related to the associated servicing of the loan (see Note 21 for a more complete discussion of derivatives and hedging).
Transfers of Financial Assets	Transfers of Financial Assets: Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Bank, (2) the transferee has the right to pledge or exchange the transferred assets beyond a trivial benefit, and (3) the Bank does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Advertising Expenses	Advertising Expenses: Advertising costs are expensed as incurred. Costs related to production of advertising are considered incurred when the advertising is first used.
Income Taxes	Income Taxes: The Company files a consolidated income tax return including all of its wholly-owned subsidiaries on a calendar year basis. Income taxes are accounted for using the asset and liability method. Under this method, a deferred tax asset or liability is determined based on the enacted tax rates which are expected to be in effect when the differences between the financial statement carrying amounts and tax basis of existing assets and liabilities are expected to be reported in the Company’s income tax returns. The effect on deferred taxes of a change in tax rates is recognized in income in the period of change. A valuation allowance is recognized as a reduction to deferred tax assets when management determines it is more likely than not that deferred tax assets will not be available to offset future income tax liabilities. Accounting standards for income taxes prescribe a recognition threshold and measurement process for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return, and also provides guidance on the de-recognition of previously recorded benefits and their classification, as well as the proper recording of interest and penalties, accounting in interim periods, disclosures and transition. The Company periodically reviews its income tax positions based on tax laws and regulations and financial reporting considerations, and records adjustments as appropriate. This review takes into consideration the status of current taxing authorities’ examinations of the Company’s tax returns, recent positions taken by the taxing authorities on similar transactions, if any, and the overall tax environment.
Share-Based Compensation	Stock-Based Compensation: The Company maintains a number of stock-based incentive plans, which are discussed in more detail in Note 13, Stock-Based Compensation Plans. Under these plans, the Company compensates employees and directors with time-based restricted stock and restricted stock unit grants. Some restricted stock awards include performance-based and market-based goals that impact the number of shares that ultimately vest based on the level of goal achievement. The Company measures the cost of employee or director services received in exchange for an award of equity instruments based on the fair value of the award, which is the intrinsic value on the grant date. This cost is recognized as expense in the Consolidated Statements of Operations ratably over the vesting period of the award. Any tax benefit or deficiency is recorded as income tax benefit or expense in the period the shares vest. Excess tax benefits are classified along with other income tax cash flows as an operating activity. The Company issues restricted stock and restricted stock unit awards which vest over a one or three year period during which time the employee or director accrues or receives dividends and may have full voting rights depending on the terms of the grant.
Earnings Per Share, Policy	Earnings Per Share: Earnings per common share is computed under the two-class method. Pursuant to the two-class method, non-vested stock-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents are participating securities and are included in the computation of EPS. The two-class method is an earnings allocation formula that determines earnings per share for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. Application of the two-class method resulted in the equivalent earnings per share to the treasury method. Basic earnings per common share is computed by dividing net earnings allocated to common shareholders by the weighted-average number of common shares outstanding during the applicable period, excluding outstanding participating securities. Diluted earnings per common share
Comprehensive Income	Comprehensive Income: Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. In addition, certain changes in assets and liabilities, such as unrealized gains and losses on available-for-sale securities, unrealized gains and losses on interest rate swaps used in cash flow hedges and changes in fair value of junior subordinated debentures related to instrument specific credit risk, are reported as a separate component of the equity section of the Consolidated Statements of Financial Condition, and such items, along with net income, are components of comprehensive income which is reported in the Consolidated Statements of Comprehensive Income.
Business Segments	Business Segments: The Company is managed by legal entity and not by lines of business. The Bank is a community oriented commercial bank chartered in the State of Washington. The Bank’s primary business is that of a traditional banking institution, gathering deposits and originating loans for portfolio in its respective primary market areas. The Bank offers a wide variety of deposit products to its consumer and commercial clients. Lending activities include the origination of real estate, commercial/agriculture business and consumer loans. The Bank is also an active participant in the secondary market, originating residential loans for sale on both a servicing released and servicing retained basis. In addition to interest income on loans and investment securities, the Bank receives other income from deposit service charges, loan servicing fees and from the sale of loans and investments. The performance of the Bank is reviewed by the Company’s executive management and Board of Directors on a monthly basis. All of the executive officers of the Company are members of Banner Bank’s management team. Generally Accepted Accounting Principles establish standards to report information about operating segments in annual financial statements and require reporting of selected information about operating segments in interim reports to shareholders. The Company has determined that its current business and operations consist of a single business segment and a single reporting unit.
Reclassification	Reclassification: Certain reclassifications have been made to the prior years’ consolidated financial statements and/or schedules to conform to the current year’s presentation. These reclassifications may have affected certain reported amounts and ratios for the prior periods. These reclassifications had no effect on retained earnings or net income as previously presented and the effect of these reclassifications is considered immaterial.

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Schedule of Securities	The amortized cost, gross unrealized gains and losses and estimated fair value of securities at December 31, 2021 and December 31, 2020 are summarized as follows (in thousands): December 31, 2021 Amortized Cost Fair Trading: Corporate bonds $ 27,203 $ 26,981 $ 27,203 $ 26,981 December 31, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance for Credit Losses Fair Available-for-Sale: U.S. Government and agency obligations $ 201,101 $ 852 $ (621) $ — $ 201,332 Municipal bonds 293,761 15,171 (320) — 308,612 Corporate bonds 114,427 3,103 (183) — 117,347 Mortgage-backed or related securities 2,837,480 17,749 (49,961) — 2,805,268 Asset-backed securities 206,391 52 (9) — 206,434 $ 3,653,160 $ 36,927 $ (51,094) $ — $ 3,638,993 December 31, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Allowance for Credit Losses Held-to-Maturity: U.S. Government and agency obligations $ 316 $ 3 $ — $ 319 $ — Municipal bonds 420,555 20,743 (1,393) 439,905 (203) Corporate bonds 3,092 — (3) 3,089 (230) Mortgage-backed or related securities 97,392 1,171 (23) 98,540 — $ 521,355 $ 21,917 $ (1,419) $ 541,853 $ (433) December 31, 2020 Amortized Cost Fair Trading: Corporate bonds 27,203 $ 24,980 $ 27,203 $ 24,980 December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance for Credit Losses Fair Available-for-Sale: U.S. Government and agency obligations $ 141,668 $ 1,002 $ (935) $ — $ 141,735 Municipal bonds 283,997 19,523 (2) — 303,518 Corporate bonds 219,086 2,762 (79) — 221,769 Mortgage-backed or related securities 1,602,033 45,179 (1,060) — 1,646,152 Asset-backed securities 9,405 77 (63) — 9,419 $ 2,256,189 $ 68,543 $ (2,139) $ — $ 2,322,593 December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Allowance for Credit Losses Held-to-Maturity: U.S. Government and agency obligations $ 340 $ 7 $ — $ 347 $ — Municipal bonds 370,998 24,130 (94) 395,034 (59) Corporate bonds 3,222 — (12) 3,210 (35) Mortgage-backed or related securities 47,247 2,843 — 50,090 — $ 421,807 $ 26,980 $ (106) $ 448,681 $ (94)
Schedule of Securities with Continuous Loss Position	At December 31, 2021, the gross unrealized losses and the fair value for securities available-for-sale aggregated by the length of time that individual securities have been in a continuous unrealized loss position were as follows (in thousands): December 31, 2021 Less Than 12 Months 12 Months or More Total Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized Available-for-Sale: U.S. Government and agency obligations $ — $ — $ 71,306 $ (621) $ 71,306 $ (621) Municipal bonds 40,397 (221) 8,541 (99) 48,938 (320) Corporate bonds 8,009 (121) 9,938 (62) 17,947 (183) Mortgage-backed or related securities 1,307,411 (38,028) 721,454 (11,933) 2,028,865 (49,961) Asset-backed securities 3,382 (9) — — 3,382 (9) $ 1,359,199 $ (38,379) $ 811,239 $ (12,715) $ 2,170,438 $ (51,094) At December 31, 2020, the gross unrealized losses and the fair value for securities available-for-sale and held-to-maturity aggregated by the length of time that individual securities have been in a continuous unrealized loss position were as follows (in thousands): December 31, 2020 Less Than 12 Months 12 Months or More Total Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized Available-for-Sale: U.S. Government and agency obligations $ 3,126 $ (8) $ 50,603 $ (927) $ 53,729 $ (935) Municipal bonds 495 (2) — — 495 (2) Corporate bonds 3,586 (79) — — 3,586 (79) Mortgage-backed or related securities 181,871 (1,046) 2,337 (14) 184,208 (1,060) Asset-backed securities — — 5,676 (63) 5,676 (63) $ 189,078 $ (1,135) $ 58,616 $ (1,004) $ 247,694 $ (2,139)
Schedule of Realized Gain (Loss)	The following table presents gross gains and losses on sales and partial calls of securities available-for-sale (in thousands): For the Year Ended December 31, 2021 2020 2019 Available-for-Sale: Gross Gains $ 993 $ 899 $ 239 Gross Losses (495) (445) (205) Balance, end of the period $ 498 $ 454 $ 34
Schedule of Securities by Contractual Maturity Date	The amortized cost and estimated fair value of securities at December 31, 2021, by contractual maturity, are shown below (in thousands). Expected maturities will differ from contractual maturities because some securities may be called or prepaid with or without call or prepayment penalties. December 31, 2021 Trading Available-for-Sale Held-to-Maturity Amortized Cost Fair Value Amortized Cost Fair Value Amortized Cost Fair Value Maturing within one year $ — $ — $ 14,077 $ 14,174 $ 12,026 $ 12,087 Maturing after one year through five years — — 165,039 170,104 93,652 95,299 Maturing after five years through ten years — — 849,194 846,399 22,562 23,776 Maturing after ten years 27,203 26,981 2,624,850 2,608,316 393,115 410,691 $ 27,203 $ 26,981 $ 3,653,160 $ 3,638,993 $ 521,355 $ 541,853
Schedule of Pledged Securities	The following table presents, as of December 31, 2021, investment securities which were pledged to secure borrowings, public deposits or other obligations as permitted or required by law (in thousands): Carrying Value Amortized Cost Fair Value Purpose or beneficiary: State and local governments public deposits $ 209,304 $ 208,827 $ 221,319 Interest rate swap counterparties 24,268 23,723 24,285 Repurchase transaction accounts 292,700 300,441 292,700 Other 2,529 2,529 2,559 Total pledged securities $ 528,801 $ 535,520 $ 540,863
Debt Securities, Held-to-maturity, Credit Quality Indicator	The following tables summarize the amortized cost of held-to-maturity debt securities by credit rating at December 31, 2021 and December 31, 2020 (in thousands): December 31, 2021 U.S. Government and agency obligations Municipal bonds Corporate bonds Mortgage-backed or related securities Total AAA/AA/A $ — $ 406,363 $ 500 $ — $ 406,863 Not Rated 316 14,192 2,592 97,392 114,492 $ 316 $ 420,555 $ 3,092 $ 97,392 $ 521,355 December 31, 2020 U.S. Government and agency obligations Municipal bonds Corporate bonds Mortgage-backed or related securities Total AAA/AA/A $ — $ 349,123 $ 500 $ — $ 349,623 Not Rated 340 21,875 2,722 47,247 72,184 $ 340 $ 370,998 $ 3,222 $ 47,247 $ 421,807
Debt Securities, Held-to-maturity, Allowance for Credit Loss	The following tables present the activity in the allowance for credit losses for held-to-maturity debt securities by major type for the year ended December 31, 2021 and December 31, 2020 (in thousands): For the Year Ended December 31, 2021 U.S. Government and agency obligations Municipal bonds Corporate bonds Mortgage-backed or related securities Total Allowance for credit losses – securities Beginning Balance $ — $ 59 $ 35 $ — $ 94 Provision for credit losses — 144 445 — 589 Securities charged-off — — (250) — (250) Ending Balance $ — $ 203 $ 230 $ — $ 433 For the Year Ended December 31, 2020 U.S. Government and agency obligations Municipal bonds Corporate bonds Mortgage-backed or related securities Total Allowance for credit losses – securities Beginning Balance $ — $ — $ — $ — $ — Impact of adopting ASC 326 — 28 35 — 63 Provision for credit losses — 31 — — 31 Ending Balance $ — $ 59 $ 35 $ — $ 94

LOANS RECEIVABLE AND THE ALLO_2

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table]	December 31, 2021 and 2020 by class (dollars in thousands). December 31, 2021 December 31, 2020 Amount Percent of Total Amount Percent of Total Commercial real estate: Owner-occupied $ 1,131,828 12.4 % $ 1,076,467 10.9 % Investment properties 1,990,461 21.9 1,955,684 19.8 Small balance CRE 598,212 6.6 573,849 5.8 Multifamily real estate 564,100 6.2 428,223 4.4 Construction, land and land development: Commercial construction 169,530 1.9 228,937 2.3 Multifamily construction 259,116 2.9 305,527 3.1 One- to four-family construction 568,753 6.3 507,810 5.1 Land and land development 313,454 3.5 248,915 2.5 Commercial business: Commercial business (1) 1,172,076 12.9 2,178,461 22.1 Small business scored 792,310 8.7 743,451 7.5 Agricultural business, including secured by farmland (2) 285,753 3.1 299,949 3.0 One- to four-family residential 683,268 7.5 717,939 7.3 Consumer: Consumer—home equity revolving lines of credit 458,533 5.0 491,812 5.0 Consumer—other 97,369 1.1 113,958 1.2 Total loans 9,084,763 100.0 % 9,870,982 100.0 % Less allowance for credit losses - loans (132,099) (167,279) Net loans $ 8,952,664 $ 9,703,703 (1) Includes $132.6 million and $1.04 billion of SBA PPP loans as of December 31, 2021 and December 31, 2020, respectively. (2) Includes $1.4 million of SBA PPP loans as of December 31, 2021 and none as of December 31, 2020.
Schedule of Troubled Debt Restructurings	As of December 31, 2021 and 2020, the Company had TDRs of $5.5 million and $7.9 million, respectively. The Company had no commitments to advance additional funds related to TDRs as of both December 31, 2021 and 2020.
Schedule of Newly Restructured Loans	(dollars in thousands): Number of Pre-modification Outstanding Recorded Investment Post-modification Outstanding Recorded Investment Year Ended December 31, 2020 Recorded Investment (1) (2) Commercial business 3 $ 5,532 $ 5,532 Agricultural business/farmland 1 $ 169 $ 169 Total 4 $ 5,701 $ 5,701 Year Ended December 31, 2019 Recorded Investment (1) (2) Commercial real estate: Investment properties 1 $ 1,090 $ 1,090 Commercial business 1 $ 160 $ 160 Agricultural business/farmland 1 $ 596 $ 596 Total 3 $ 1,846 $ 1,846 (1) Since most loans were already considered classified and/or on non-accrual status prior to restructuring, the modifications did not have a material effect on the Company’s determination of the allowance for credit losses. (2) Generally, these modifications do not fit into one separate type, such as rate, term, amount, interest-only or payment, but instead are a combination of multiple types of modifications; therefore, they are disclosed in aggregate.
Schedule of Troubled Debt Restructurings Which Incurred A Payment Default	There were no TDRs which incurred a payment default within the years ended December 31, 2021 and 2020 for which the payment default occurred within twelve months of the restructure date.  A default on a restructured loan results in a transfer to nonaccrual status, a charge-off or a combination of both.
Financing Receivable Credit Quality Indicators [Table Text Block]	The following tables present the Company’s portfolio of risk-rated loans by class and by grade as of December 31, 2021 and December 31, 2020 (in thousands). Revolving loans that are converted to term loans are treated as new originations in the table below and are presented by year of origination. Term loans that are renewed or extended for periods longer than 90 days are presented as a new origination in the year of the most recent renewal or extension. December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Commercial real estate - owner occupied Risk Rating Pass $ 280,746 $ 224,451 $ 140,679 $ 125,282 $ 80,955 $ 205,594 $ 11,782 $ 1,069,489 Special Mention 1,050 — 2,185 — — 74 — 3,309 Substandard 13,597 — 13,770 — 1,056 30,607 — 59,030 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial real estate - owner occupied $ 295,393 $ 224,451 $ 156,634 $ 125,282 $ 82,011 $ 236,275 $ 11,782 $ 1,131,828 Commercial real estate - investment properties Risk Rating Pass $ 397,100 $ 224,303 $ 265,385 $ 235,542 $ 225,718 $ 549,266 $ 18,471 $ 1,915,785 Special Mention — — 240 5,544 — — — 5,784 Substandard 29,933 — 4,369 — 5,490 29,100 — 68,892 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial real estate - investment properties $ 427,033 $ 224,303 $ 269,994 $ 241,086 $ 231,208 $ 578,366 $ 18,471 $ 1,990,461 Multifamily real estate Risk Rating Pass $ 190,709 $ 79,047 $ 58,243 $ 36,026 $ 89,942 $ 100,653 $ 3,030 $ 557,650 Special Mention — — — — — — — — Substandard 4,908 — — — — 1,542 — 6,450 Doubtful — — — — — — — — Loss — — — — — — — — Total Multifamily real estate $ 195,617 $ 79,047 $ 58,243 $ 36,026 $ 89,942 $ 102,195 $ 3,030 $ 564,100 December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Commercial construction Risk Rating Pass $ 103,352 $ 31,841 $ 8,791 $ 8,087 $ — $ — $ — $ 152,071 Special Mention — — — — — — — — Substandard 11,782 85 688 4,806 — 98 — 17,459 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial construction $ 115,134 $ 31,926 $ 9,479 $ 12,893 $ — $ 98 $ — $ 169,530 Multifamily construction Risk Rating Pass $ 86,643 $ 118,114 $ 54,359 $ — $ — $ — $ — $ 259,116 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total Multifamily construction $ 86,643 $ 118,114 $ 54,359 $ — $ — $ — $ — $ 259,116 One- to four- family construction Risk Rating Pass $ 526,153 $ 40,133 $ 331 $ — $ — $ 216 $ 1,920 $ 568,753 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total One- to four- family construction $ 526,153 $ 40,133 $ 331 $ — $ — $ 216 $ 1,920 $ 568,753 December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Land and land development Risk Rating Pass $ 181,381 $ 89,895 $ 17,154 $ 8,141 $ 4,050 $ 7,870 $ 1,682 $ 310,173 Special Mention — — — — — — — — Substandard 2,876 14 263 — — 128 — 3,281 Doubtful — — — — — — — — Loss — — — — — — — — Total Land and land development $ 184,257 $ 89,909 $ 17,417 $ 8,141 $ 4,050 $ 7,998 $ 1,682 $ 313,454 Commercial business Risk Rating Pass $ 273,096 $ 215,462 $ 176,136 $ 121,211 $ 45,434 $ 78,049 $ 246,351 $ 1,155,739 Special Mention 65 77 — 241 19 8 2,430 2,840 Substandard 1,941 1,560 2,292 3,853 875 679 2,297 13,497 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial business $ 275,102 $ 217,099 $ 178,428 $ 125,305 $ 46,328 $ 78,736 $ 251,078 $ 1,172,076 Agricultural business including secured by farmland Risk Rating Pass $ 34,573 $ 25,338 $ 49,951 $ 27,401 $ 13,073 $ 32,608 $ 99,410 $ 282,354 Special Mention — — — — — — — — Substandard — 474 2,231 493 129 72 — 3,399 Doubtful — — — — — — — — Loss — — — — — — — — Total Agricultural business including secured by farmland $ 34,573 $ 25,812 $ 52,182 $ 27,894 $ 13,202 $ 32,680 $ 99,410 $ 285,753 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Commercial real estate - owner occupied Risk Rating Pass $ 243,100 $ 156,838 $ 156,817 $ 122,484 $ 92,312 $ 212,792 $ 3,379 $ 987,722 Special Mention — 4,560 — 2,251 — 1,869 149 8,829 Substandard 7,923 26,914 3,040 2,516 11,731 27,792 — 79,916 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial real estate - owner occupied $ 251,023 $ 188,312 $ 159,857 $ 127,251 $ 104,043 $ 242,453 $ 3,528 $ 1,076,467 Commercial real estate - investment properties Risk Rating Pass $ 237,553 $ 262,543 $ 299,452 $ 218,018 $ 278,348 $ 502,914 $ 20,062 $ 1,818,890 Special Mention — 2,712 — — 2,730 1,856 — 7,298 Substandard 19,812 11,418 20,352 36,310 23,027 18,577 — 129,496 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial real estate - investment properties $ 257,365 $ 276,673 $ 319,804 $ 254,328 $ 304,105 $ 523,347 $ 20,062 $ 1,955,684 Multifamily real estate Risk Rating Pass $ 78,632 $ 69,825 $ 39,343 $ 93,442 $ 44,395 $ 96,863 $ 1,983 $ 424,483 Special Mention — — — — — — — — Substandard 2,312 1,428 — — — — — 3,740 Doubtful — — — — — — — — Loss — — — — — — — — Total Multifamily real estate $ 80,944 $ 71,253 $ 39,343 $ 93,442 $ 44,395 $ 96,863 $ 1,983 $ 428,223 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Commercial construction Risk Rating Pass $ 83,506 $ 67,152 $ 41,299 $ 6,038 $ 2,158 $ 1,129 $ — $ 201,282 Special Mention — 5,963 — — — — — 5,963 Substandard 12,913 3,808 4,873 — 98 — — 21,692 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial construction $ 96,419 $ 76,923 $ 46,172 $ 6,038 $ 2,256 $ 1,129 $ — $ 228,937 Multifamily construction Risk Rating Pass $ 79,710 $ 151,141 $ 59,744 $ 14,932 $ — $ — $ — $ 305,527 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Loss — — — — — — — — Total Multifamily construction $ 79,710 $ 151,141 $ 59,744 $ 14,932 $ — $ — $ — $ 305,527 One- to four- family construction Risk Rating Pass $ 461,294 $ 35,910 $ — $ — $ — $ — $ 7,581 $ 504,785 Special Mention 1,563 — — — — — 630 2,193 Substandard 501 331 — — — — — 832 Doubtful — — — — — — — — Loss — — — — — — — — Total One- to four- family construction $ 463,358 $ 36,241 $ — $ — $ — $ — $ 8,211 $ 507,810 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Land and land development Risk Rating Pass $ 156,450 $ 37,397 $ 16,560 $ 6,801 $ 6,264 $ 4,840 $ 17,020 $ 245,332 Special Mention — — — — — — — — Substandard 14 30 3,047 190 — 302 — 3,583 Doubtful — — — — — — — — Loss — — — — — — — — Total Land and land development $ 156,464 $ 37,427 $ 19,607 $ 6,991 $ 6,264 $ 5,142 $ 17,020 $ 248,915 Commercial business Risk Rating Pass $ 1,243,276 $ 230,845 $ 203,051 $ 65,524 $ 38,757 $ 66,206 $ 264,741 $ 2,112,400 Special Mention 103 412 — 829 — 115 9,507 10,966 Substandard 6,624 14,413 18,569 5,224 1,320 453 8,492 55,095 Doubtful — — — — — — — — Loss — — — — — — — — Total Commercial business $ 1,250,003 $ 245,670 $ 221,620 $ 71,577 $ 40,077 $ 66,774 $ 282,740 $ 2,178,461 Agricultural business including secured by farmland Risk Rating Pass $ 32,032 $ 62,058 $ 31,381 $ 22,635 $ 22,394 $ 24,950 $ 91,660 $ 287,110 Special Mention — — — 810 — 537 — 1,347 Substandard 1,542 2,652 1,076 163 675 3,049 2,335 11,492 Doubtful — — — — — — — — Loss — — — — — — — — Total Agricultural business including secured by farmland $ 33,574 $ 64,710 $ 32,457 $ 23,608 $ 23,069 $ 28,536 $ 93,995 $ 299,949
schedule of nonrisk rated loans by class and delinquency status	The following tables present the Company’s portfolio of non-risk-rated loans by class and delinquency status as of December 31, 2021 and December 31, 2020 (in thousands). Revolving loans that are converted to term loans are treated as new originations in the table below and are presented by year of origination. Term loans that are renewed or extended for periods longer than 90 days are presented as a new origination in the year of the most recent renewal or extension. December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Small balance CRE Past Due Category Current $ 73,302 $ 80,992 $ 74,079 $ 82,151 $ 67,837 $ 219,117 $ 533 $ 598,011 30-59 Days Past Due 40 — — — 49 — — 89 60-89 Days Past Due — — — — — — — — 90 Days + Past Due — — — — — 112 — 112 Total Small balance CRE $ 73,342 $ 80,992 $ 74,079 $ 82,151 $ 67,886 $ 219,229 $ 533 $ 598,212 Small business scored Past Due Category Current $ 235,435 $ 126,959 $ 109,483 $ 84,460 $ 55,940 $ 69,504 $ 108,632 $ 790,413 30-59 Days Past Due 260 268 — 133 74 4 185 924 60-89 Days Past Due — — 133 11 9 248 64 465 90 Days + Past Due — 69 — 62 306 7 64 508 Total Small business scored $ 235,695 $ 127,296 $ 109,616 $ 84,666 $ 56,329 $ 69,763 $ 108,945 $ 792,310 One- to four- family residential Past Due Category Current $ 229,473 $ 89,634 $ 56,843 $ 51,445 $ 54,007 $ 196,571 $ 1,425 $ 679,398 30-59 Days Past Due — 596 — 404 635 683 — 2,318 60-89 Days Past Due — — 2 295 — 30 — 327 90 Days + Past Due — — — 167 — 1,058 — 1,225 Total One- to four- family residential $ 229,473 $ 90,230 $ 56,845 $ 52,311 $ 54,642 $ 198,342 $ 1,425 $ 683,268 December 31, 2021 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2021 2020 2019 2018 2017 Prior Consumer—home equity revolving lines of credit Past Due Category Current $ 7,135 $ 1,210 $ 1,324 $ 1,772 $ 1,764 $ 2,920 $ 440,352 $ 456,477 30-59 Days Past Due 147 — — 23 37 568 210 985 60-89 Days Past Due 49 — — — 45 83 91 268 90 Days + Past Due — — 109 191 156 188 159 803 Total Consumer—home equity revolving lines of credit $ 7,331 $ 1,210 $ 1,433 $ 1,986 $ 2,002 $ 3,759 $ 440,812 $ 458,533 Consumer-other Past Due Category Current $ 18,640 $ 12,803 $ 8,676 $ 8,242 $ 6,138 $ 17,055 $ 25,336 $ 96,890 30-59 Days Past Due — 114 13 150 22 29 60 388 60-89 Days Past Due 6 — 2 — — 8 59 75 90 Days + Past Due — — 10 6 — — — 16 Total Consumer-other $ 18,646 $ 12,917 $ 8,701 $ 8,398 $ 6,160 $ 17,092 $ 25,455 $ 97,369 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Small balance CRE Past Due Category Current $ 56,544 $ 80,090 $ 84,749 $ 77,637 $ 68,791 $ 202,653 $ 2,550 $ 573,014 30-59 Days Past Due — — — — — — — — 60-89 Days Past Due — — — 45 — — — 45 90 Days + Past Due — — — 567 — 223 — 790 Total small balance CRE $ 56,544 $ 80,090 $ 84,749 $ 78,249 $ 68,791 $ 202,876 $ 2,550 $ 573,849 Small business scored Past Due Category Current $ 157,161 $ 145,037 $ 126,578 $ 89,734 $ 47,909 $ 63,347 $ 109,287 $ 739,053 30-59 Days Past Due 129 62 310 723 4 1 230 1,459 60-89 Days Past Due 98 147 3 140 — 352 151 891 90 Days + Past Due 73 228 800 484 169 248 46 2,048 Total small business scored $ 157,461 $ 145,474 $ 127,691 $ 91,081 $ 48,082 $ 63,948 $ 109,714 $ 743,451 One- to four- family residential Past Due Category Current $ 105,411 $ 90,425 $ 92,232 $ 101,491 $ 60,738 $ 254,850 $ 3,164 $ 708,311 30-59 Days Past Due 1,051 — 1,302 829 — 1,438 — 4,620 60-89 Days Past Due — — 19 — — 936 — 955 90 Days + Past Due — 114 1,185 456 169 2,129 — 4,053 Total One- to four- family residential $ 106,462 $ 90,539 $ 94,738 $ 102,776 $ 60,907 $ 259,353 $ 3,164 $ 717,939 December 31, 2020 Term Loans by Year of Origination Revolving Loans Total Loans By class: 2020 2019 2018 2017 2016 Prior Consumer—home equity revolving lines of credit Past Due Category Current $ 10,522 $ 2,617 $ 2,553 $ 3,359 $ 1,372 $ 2,154 $ 466,490 $ 489,067 30-59 Days Past Due — — — — — 50 409 459 60-89 Days Past Due — 202 — — — 237 — 439 90 Days + Past Due — 312 198 564 286 255 232 1,847 Total Consumer—home equity revolving lines of credit $ 10,522 $ 3,131 $ 2,751 $ 3,923 $ 1,658 $ 2,696 $ 467,131 $ 491,812 Consumer-other Past Due Category Current $ 21,811 $ 13,377 $ 13,936 $ 11,433 $ 8,575 $ 18,802 $ 25,460 $ 113,394 30-59 Days Past Due 48 35 15 22 46 26 44 236 60-89 Days Past Due 242 — — 33 21 14 18 328 90 Days + Past Due — — — — — — — — Total Consumer-other $ 22,101 $ 13,412 $ 13,951 $ 11,488 $ 8,642 $ 18,842 $ 25,522 $ 113,958
schedule of collateral dependent loans	(in thousands). Our collateral dependent loans presented in the tables below have no significant concentrations by property type or location. December 31, 2021 Real Estate Accounts Receivable Equipment Total Commercial real estate: Owner-occupied $ 3,806 $ — $ — $ 3,806 Investment properties 7,322 — — 7,322 Small balance CRE 1,831 — — 1,831 Commercial business 17 — 47 64 Agricultural business, including secured by farmland 427 — 594 1,021 Total $ 13,403 $ — $ 641 $ 14,044 December 31, 2020 Real Estate Accounts Receivable Equipment Total Commercial real estate: Owner-occupied $ 7,506 $ — $ — $ 7,506 Investment properties 8,979 — — 8,979 Small balance CRE 567 — — 567 Land and land development 302 — — 302 Commercial business Commercial business 557 — — 557 Small business scored 44 — 47 91 Agricultural business, including secured by farmland 427 — 984 1,411 One- to four-family residential 196 — — 196 Total $ 18,578 $ — $ 1,031 $ 19,609
Financing Receivable, Past Due [Table Text Block]	The following tables provide additional detail on the age analysis of Banner’s past due loans as of December 31, 2021 and 2020 (in thousands): December 31, 2021 30-59 Days 60-89 Days 90 Days or More Total Current Total Loans Non-accrual with no Allowance Total Non-accrual (1) Loans 90 Days or More Past Due and Accruing Commercial real estate: Owner-occupied $ 233 $ — $ 448 $ 681 $ 1,131,147 $ 1,131,828 $ 3,809 $ 4,340 $ — Investment properties 81 — 1,186 1,267 1,989,194 1,990,461 4,892 7,468 — Small balance CRE 89 — 112 201 598,011 598,212 1,815 2,351 — Multifamily real estate — — — — 564,100 564,100 — — — Construction, land and land development: Commercial construction — — 98 98 169,432 169,530 — 98 — Multifamily construction — — — — 259,116 259,116 — — — One- to four-family construction 162 — — 162 568,591 568,753 — — — Land and land development 51 — 14 65 313,389 313,454 — 381 — Commercial business Commercial business 5,157 1,007 588 6,752 1,165,324 1,172,076 228 1,144 2 Small business scored 924 465 508 1,897 790,413 792,310 — 1,012 — Agricultural business, including secured by farmland 139 — 1,021 1,160 284,593 285,753 1,021 1,022 — One- to four-family residential 2,318 327 1,225 3,870 679,398 683,268 — 2,711 436 Consumer: Consumer—home equity revolving lines of credit 985 268 803 2,056 456,477 458,533 — 1,736 114 Consumer—other 388 75 16 479 96,890 97,369 — 18 3 Total $ 10,527 $ 2,142 $ 6,019 $ 18,688 $ 9,066,075 $ 9,084,763 $ 11,765 $ 22,281 $ 555 December 31, 2020 30-59 Days 60-89 Days 90 Days or More Total Current Total Loans Non-accrual with no Allowance Total Non-accrual (1) Loans 90 Days or More Past Due and Accruing Commercial real estate: Owner-occupied $ — $ 182 $ 1,447 $ 1,629 $ 1,074,838 $ 1,076,467 $ 7,509 $ 8,429 $ — Investment properties — — 7,981 7,981 1,947,703 1,955,684 8,979 8,979 — Small balance CRE — 45 790 835 573,014 573,849 567 791 — Multifamily real estate — — — — 428,223 428,223 — — — Construction, land and land development: Commercial construction — — 98 98 228,839 228,937 — 98 — Multifamily construction — — — — 305,527 305,527 — — — One- to four-family construction 356 — 331 687 507,123 507,810 — 331 — Land and land development — — 317 317 248,598 248,915 302 507 — Commercial business Commercial business 3,247 31 2,088 5,366 2,173,095 2,178,461 555 1,988 889 Small business scored 1,459 891 2,048 4,398 739,053 743,451 91 3,419 136 Agricultural business, including secured by farmland 298 37 1,548 1,883 298,066 299,949 1,412 1,743 — One-to four-family residential 4,620 955 4,053 9,628 708,311 717,939 171 3,556 1,899 Consumer: Consumer—home equity revolving lines of credit 459 439 1,847 2,745 489,067 491,812 — 2,697 130 Consumer—other 236 328 — 564 113,394 113,958 — 22 — Total $ 10,675 $ 2,908 $ 22,548 $ 36,131 $ 9,834,851 $ 9,870,982 $ 19,586 $ 32,560 $ 3,054
Financing Receivable, Allowance for Credit Loss [Table Text Block]	The following tables provide the activity in the allowance for credit losses by portfolio segment for the years ended December 31, 2021 and 2020 (in thousands): For the Year Ended December 31, 2021 Commercial Multifamily Construction and Land Commercial Agricultural One- to Four-Family Residential Consumer Unallocated Total Allowance for credit losses: Beginning balance $ 57,791 $ 3,893 $ 41,295 $ 35,007 $ 4,914 $ 9,913 $ 14,466 $ — $ 167,279 Provision/(recapture) for credit losses (2,758) 3,209 (14,101) (8,621) (1,573) (1,907) (7,361) — (33,112) Recoveries 1,729 — 100 1,797 30 199 760 — 4,615 Charge-offs (3,767) (59) — (1,762) (181) — (914) — (6,683) Ending balance $ 52,995 $ 7,043 $ 27,294 $ 26,421 $ 3,190 $ 8,205 $ 6,951 $ — $ 132,099 Net loan charge-offs as a percent of average outstanding loans during the period (0.02) % — % — % — % — % — % — % n/a (0.02) % For the Year Ended December 31, 2020 Commercial Multifamily Construction and Land Commercial Agricultural One- to Four-Family Residential Consumer Unallocated Total Allowance for loan losses: Beginning balance $ 30,591 $ 4,754 $ 22,994 $ 23,370 $ 4,120 $ 4,136 $ 8,202 $ 2,392 $ 100,559 Impact of Adopting ASC 326 (2,864) (2,204) 2,515 3,010 (351) 7,125 2,973 (2,392) 7,812 Provision/(recapture) for credit losses 31,643 1,409 15,781 12,615 (87) (1,679) 4,603 — 64,285 Recoveries 275 — 105 3,265 1,823 467 328 — 6,263 Charge-offs (1,854) (66) (100) (7,253) (591) (136) (1,640) — (11,640) Ending balance $ 57,791 $ 3,893 $ 41,295 $ 35,007 $ 4,914 $ 9,913 $ 14,466 $ — $ 167,279 Net loan (charge-offs) recoveries as a percent of average outstanding loans during the period (0.02) % — % — % (0.04) % 0.01 % — % (0.01) % n/a (0.05) % The following table provides additional information on the allowance for loan losses for the year ended December 31, 2019 (in thousands): For the Year Ended December 31, 2019 Commercial Multifamily Construction Commercial Business Agricultural Business One- to Four-Family Residential Consumer Unallocated Total Allowance for loan losses: Beginning balance $ 27,132 $ 3,818 $ 24,442 $ 19,438 $ 3,778 $ 4,714 $ 7,972 $ 5,191 $ 96,485 Provision/(recapture) for loan losses 4,121 936 (1,611) 7,478 1,206 (1,053) 1,722 (2,799) 10,000 Recoveries 476 — 208 625 47 561 548 — 2,465 Charge-offs (1,138) — (45) (4,171) (911) (86) (2,040) — (8,391) Ending balance $ 30,591 $ 4,754 $ 22,994 $ 23,370 $ 4,120 $ 4,136 $ 8,202 $ 2,392 $ 100,559 Net loan (charge-offs) recoveries as a percent of average outstanding loans during the period (0.01) % — % — % (0.04) % (0.01) % 0.01 % (0.02) % n/a (0.07) %

REAL ESTATE OWNED, HELD FOR S_2

REAL ESTATE OWNED, HELD FOR SALE, NET (Tables)	12 Months Ended
	Dec. 31, 2021
Real Estate [Abstract]
Schedule of Changes in Real Estate Owned, Net of Valuation Allowance	The following table presents the changes in REO, net of valuation allowance, for the years ended December 31, 2021, 2020 and 2019 (in thousands): Years Ended December 31 2021 2020 2019 Balance, beginning of period $ 816 $ 814 $ 2,611 Additions from loan foreclosures 512 1,588 109 Additions from acquisitions — — 650 Proceeds from dispositions of REO (783) (2,360) (2,588) Gain on sale of REO 307 819 32 Valuation adjustments in the period — (45) — Balance, end of period $ 852 $ 816 $ 814

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Land, buildings and equipment owned by the Company and its subsidiaries at December 31, 2021 and 2020 are summarized as follows (in thousands): December 31 2021 2020 Land (1) $ 29,387 $ 32,196 Buildings and leasehold improvements (1) 150,238 153,934 Furniture and equipment 121,637 126,115 301,262 312,245 Less accumulated depreciation (152,503) (147,689) Property and equipment, net $ 148,759 $ 164,556 (1) The Company had $3.3 million and $8.4 million of properties held for sale that were included in land and buildings at December 31, 2021 and 2020, respectively.

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2021
Deposits [Abstract]
Schedule of Deposit Liabilities	Deposits consist of the following at December 31, 2021 and 2020 (in thousands): December 31 2021 2020 Non-interest-bearing checking $ 6,385,177 $ 5,492,924 Interest-bearing checking 1,947,414 1,569,435 Regular savings accounts 2,784,716 2,398,482 Money market accounts 2,370,995 2,191,135 Total interest-bearing transaction and savings accounts 7,103,125 6,159,052 Certificates of deposit: Certificates of deposit less than or equal to $250,000 657,615 718,256 Certificates of deposit greater than $250,000 181,016 197,064 Total certificates of deposit (1) 838,631 915,320 Total deposits $ 14,326,933 $ 12,567,296 Included in total deposits: Public fund transaction accounts $ 353,874 $ 302,875 Public fund interest-bearing certificates 39,961 59,127 Total public deposits $ 393,835 $ 362,002
Schedule Maturities and Weighted Average Interest Rates of Certificates of Deposit	Scheduled maturities and weighted average interest rates of certificates of deposits at December 31, 2021 are as follows (dollars in thousands): December 31, 2021 Amount Weighted Maturing in one year or less $ 652,694 0.45 % Maturing after one year through two years 117,013 0.63 Maturing after two years through three years 47,057 0.79 Maturing after three years through four years 9,858 0.99 Maturing after four years through five years 10,552 0.38 Maturing after five years 1,457 0.85 Total certificates of deposit $ 838,631 0.50 %

ADVANCES FROM FEDERAL HOME LO_2

ADVANCES FROM FEDERAL HOME LOAN BANK OF DES MOINES (Tables)	12 Months Ended
	Dec. 31, 2021
Advances from Federal Home Loan Banks [Abstract]
Schedule of Federal Home Loan Bank Advances, Fiscal Year Maturity	At December 31, 2021 and 2020, FHLB advances were scheduled to mature as follows (in thousands): At or for the Years Ended December 31 2021 2020 Amount Weighted Average Rate Amount Weighted Average Rate Maturing in one year or less $ 50,000 2.72 % $ 100,000 2.51 % Maturing after one year through three years — — 50,000 2.72 Maturing after three years through five years — — — — Maturing after five years — — — — Total FHLB advances $ 50,000 2.72 % $ 150,000 2.58 %

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Other Borrowings, Maturity	A summary of all other borrowings at December 31, 2021 and 2020 by the period remaining to maturity is as follows (dollars in thousands): At or for the Years Ended December 31 2021 2020 Amount Weighted Amount Weighted Repurchase agreements: Maturing in one year or less $ 264,490 0.13 % $ 184,785 0.22 % Maturing after one year through two years — — — — Maturing after two years — — — — Total year-end outstanding $ 264,490 0.13 % $ 184,785 0.22 % Average outstanding $ 240,817 0.19 % $ 158,478 0.30 % Maximum outstanding at any month-end $ 258,779 n/a $ 189,937 n/a

JUNIOR SUBORDINATED DEBENTURE_2

JUNIOR SUBORDINATED DEBENTURES AND MANDATORILY REDEEMABLE TRUST PREFERRED SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Other Liabilities Disclosure [Abstract]
Schedule of Trust Preferred Securities	The following table is a summary of trust preferred securities at December 31, 2021 (dollars in thousands): Name of Trust Aggregate Liquidation Amount of Trust Preferred Securities Aggregate Liquidation Amount of Common Capital Securities Aggregate Principal Amount of Junior Subordinated Debentures Stated Maturity (1) Current Interest Rate Reset Period Interest Rate Spread Banner Capital Trust II (3) $ 15,000 $ 464 $ 15,464 2033 3.47 % Quarterly Three-month LIBOR + 3.35% Banner Capital Trust III (3) 15,000 465 15,465 2033 3.02 Quarterly Three-month LIBOR + 2.90% Banner Capital Trust IV (3) 15,000 465 15,465 2034 2.97 Quarterly Three-month LIBOR + 2.85% Banner Capital Trust V 25,000 774 25,774 2035 1.73 Quarterly Three-month LIBOR + 1.57% Banner Capital Trust VI 25,000 774 25,774 2037 1.79 Quarterly Three-month LIBOR + 1.62% Banner Capital Trust VII 25,000 774 25,774 2037 1.51 Quarterly Three-month LIBOR + 1.38% Greater Sacramento Bancorp Statutory Trust I (3) 4,000 124 4,124 2033 3.47 Quarterly Three-month LIBOR + 3.35% Greater Sacramento Bancorp Statutory Trust II 4,000 124 4,124 2035 1.88 Quarterly Three-month LIBOR + 1.68% Mission Oaks Statutory Trust I 7,500 232 7,732 2036 1.85 Quarterly Three-month LIBOR + 1.65% Total TPS liability at par $ 135,500 $ 4,196 139,696 2.24 % Fair value adjustment (2) (19,881) Total TPS liability at fair value (2) $ 119,815 (1) All of the Company’s trust preferred securities are eligible for redemption. (2) The Company has elected to use fair value accounting on its TPS. (3) Fully redeemed subsequent to December 31, 2021.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The following table presents the components of the provision for income taxes included in the Consolidated Statements of Operations for the years ended December 31, 2021, 2020 and 2019 (in thousands): Years Ended December 31 2021 2020 2019 Current Federal $ 20,461 $ 30,325 $ 25,278 State 4,359 6,964 2,494 Total Current 24,820 37,289 27,772 Deferred Federal 18,278 (8,134) 7,738 State 2,448 (2,630) 1,344 Total Deferred 20,726 (10,764) 9,082 Provision for income taxes $ 45,546 $ 26,525 $ 36,854
Schedule of Effective Income Tax Rate Reconciliation	The following table presents the reconciliation of the federal statutory rate to the actual effective rate for the years ended December 31, 2021, 2020 and 2019: Years Ended December 31 2021 2020 2019 Federal income tax statutory rate 21.0 % 21.0 % 21.0 % Increase (decrease) in tax rate due to: Tax-exempt interest (3.0) (4.4) (2.2) Investment in life insurance (0.4) (0.9) (0.5) State income taxes, net of federal tax offset 2.2 2.5 2.0 Tax credits (1.5) (2.6) (1.2) Merger and acquisition costs — — 0.1 State audits and amended returns — — (0.5) Low income housing partnerships, net of amortization 1.1 1.6 0.7 Other (0.9) 1.4 0.7 Effective income tax rate 18.5 % 18.6 % 20.1 %
Schedule of Net Deferred Tax Asset	The following table reflects the effect of temporary differences that gave rise to the components of the net deferred tax asset as of December 31, 2021 and 2020 (in thousands): December 31 2021 2020 Deferred tax assets: Loan loss and REO $ 34,753 $ 43,158 Deferred compensation 21,193 18,309 Net operating loss carryforward 20,159 26,126 Federal and state tax credits 7,631 7,517 State net operating losses 5,179 5,400 Loan discount 1,830 3,365 Lease liability 14,136 14,088 Other 5,091 9,177 Total deferred tax assets 109,972 127,140 Deferred tax liabilities: Depreciation (7,119) (7,537) Deferred loan fees, servicing rights and loan origination costs (12,696) (11,646) Intangibles (4,977) (6,278) Right of use asset (13,071) (13,144) Unrealized loss (gain) on securities - available-for-sale 91 (21,662) Financial instruments accounted for under fair value accounting (878) (947) Total deferred tax liabilities (38,650) (61,214) Deferred income tax asset 71,322 65,926 Valuation allowance (184) (184) Deferred tax asset, net $ 71,138 $ 65,742
Schedule of Unrecognized Tax Benefits Roll Forward	Years Ended December 31 2021 2020 Balance, beginning of year $ 450 $ 275 Changes related to prior year tax positions 365 — Changes related to current year tax positions 185 175 Balance, end of year $ 1,000 $ 450
Schedule of Affordable Housing Tax Credit Information	The following table presents the balances of the Company’s tax credit investments and related unfunded commitments at December 31, 2021 and 2020 (in thousands): December 31, 2021 December 31, 2020 Tax credit investments $ 56,589 $ 33,528 Unfunded commitments—tax credit investments 31,174 18,306 The following table presents other information related to the Company’s tax credit investments for the years ended December 31, 2021, 2020 and 2019 (in thousands): For the years ended December 31, 2021 2020 2019 Tax credits and other tax benefits recognized $ 4,390 $ 3,842 $ 1,916 Tax credit amortization expense included in provision for income taxes 3,816 2,992 1,633

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity	A summary of the Company’s Restricted Stock/Unit award activity during the years ended December 31, 2021, 2020 and 2019 follows: Shares/Units Weighted Average Unvested at January 1, 2019 318,097 $ 52.43 Granted (224,210 non-voting) 227,262 53.50 Vested (120,675) 50.23 Forfeited (41,812) 46.25 Unvested at December 31, 2019 382,872 54.39 Granted (380,004 non-voting) 384,807 33.49 Vested (146,919) 55.18 Forfeited (42,624) 47.90 Unvested at December 31, 2020 578,136 40.76 Granted (181,309 non-voting) 183,548 55.52 Vested (232,267) 45.37 Forfeited (53,195) 45.95 Unvested at December 31, 2021 476,222 43.62

REGULATORY CAPITAL REQUIREMEN_2

REGULATORY CAPITAL REQUIREMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Schedule of the Regulatory Capital Ratios and Minimum Regulatory Requirements	The following table shows the regulatory capital ratios of the Company and the Bank and the minimum regulatory requirements (dollars in thousands): Actual Minimum for Capital Adequacy Purposes Minimum to be Categorized as “Well-Capitalized” Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2021: The Company—consolidated: Total capital to risk-weighted assets $ 1,663,943 14.71 % $ 904,633 8.00 % $ 1,130,791 10.00 % Tier 1 capital to risk-weighted assets 1,440,694 12.74 678,474 6.00 678,474 6.00 Tier 1 capital to average leverage assets 1,440,694 8.76 658,091 4.00 n/a n/a Tier 1 common equity to risk-weighted assets 1,305,194 11.54 508,856 4.50 n/a n/a Banner Bank: Total capital to risk- weighted assets 1,552,204 13.73 904,159 8.00 1,130,199 10.00 Tier 1 capital to risk- weighted assets 1,428,955 12.64 678,119 6.00 904,159 8.00 Tier 1 capital to average leverage assets 1,428,955 8.69 657,882 4.00 822,353 5.00 Tier 1 common equity to risk-weighted assets 1,428,955 12.64 508,589 4.50 734,629 6.50 December 31, 2020: The Company—consolidated: Total capital to risk-weighted assets $ 1,608,387 14.73 % $ 873,472 8.00 % $ 1,091,840 10.00 % Tier 1 capital to risk-weighted assets 1,371,736 12.56 655,104 6.00 655,104 6.00 Tier 1 capital to average leverage assets 1,371,736 9.50 577,331 4.00 n/a n/a Tier 1 common equity to risk-weighted assets 1,228,236 11.25 491,328 4.50 n/a n/a Banner Bank: Total capital to risk- weighted assets 1,438,012 13.39 859,260 8.00 1,074,075 10.00 Tier 1 capital to risk- weighted assets 1,303,590 12.14 644,445 6.00 859,260 8.00 Tier 1 capital to average leverage assets 1,303,590 9.22 565,620 4.00 707,025 5.00 Tier 1 common equity to risk-weighted assets 1,303,590 12.14 483,334 4.50 698,149 6.50 Islanders Bank: Total capital to risk- weighted assets 29,333 15.65 14,997 8.00 18,747 10.00 Tier 1 capital to risk- weighted assets 26,983 14.39 11,248 6.00 14,997 8.00 Tier 1 capital to average leverage assets 26,983 7.87 13,720 4.00 17,150 5.00 Tier 1 common equity to risk-weighted assets 26,983 14.39 8,436 4.50 12,185 6.50

GOODWILL, OTHER INTANGIBLE AS_2

GOODWILL, OTHER INTANGIBLE ASSETS AND MORTGAGE SERVICING RIGHTS (Tables)	12 Months Ended
	Dec. 31, 2021
Other Intangible Assets and Mortgage Servicing Rights [Abstract]
Schedule of Changes in Goodwill and Intangible Assets	The following table summarizes the changes in the Company’s goodwill, CDI and LHI for the years ended December 31, 2021, 2020 and 2019 (in thousands): Goodwill CDI LHI Total Balance, January 1, 2019 $ 339,154 $ 32,699 $ 225 $ 372,078 Additions through acquisition (1) 33,967 4,610 — 38,577 Amortization — (8,151) — (8,151) Adjustments (2) — — (225) (225) Balance, December 31, 2019 373,121 29,158 — 402,279 Amortization — (7,732) — (7,732) Balance, December 31, 2020 373,121 21,426 — 394,547 Amortization — (6,571) — (6,571) Balance, December 31, 2021 $ 373,121 $ 14,855 $ — $ 387,976
Schedule of Estimated Annual Amortization Expense	Estimated amortization expense in future years with respect to CDI as of December 31, 2021 (in thousands): Year ended: Estimated Amortization 2022 $ 5,317 2023 3,814 2024 2,659 2025 1,575 2026 904 Thereafter 586 Net carrying amount $ 14,855
Schedule of Mortgage Servicing Rights at Amortized Value	An analysis of the mortgage and SBA servicing rights for the years ended December 31, 2021, 2020 and 2019 is presented below (in thousands): Years Ended December 31 2021 2020 2019 Balance, beginning of the year $ 15,223 $ 14,148 $ 14,638 Amounts capitalized 7,260 8,572 4,392 Additions through purchase 159 175 168 Amortization (1) (6,580) (7,672) (5,050) Fair Value adjustments 1,144 — — Balance, end of the year (2) $ 17,206 $ 15,223 $ 14,148 (1) Amortization of mortgage servicing rights is recorded as a reduction of loan servicing income. Any unamortized balance is fully written off if the loan repays in full. (2) There was no valuation allowance on mortgage servicing rights as of both December 31, 2021 and 2020.

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Financial Instruments, by Balance Sheet Grouping	The following table presents estimated fair values of the Company’s financial instruments as of December 31, 2021 and 2020, whether or not recognized or recorded in the Consolidated Statements of Financial Condition (in thousands): December 31, 2021 December 31, 2020 Level Carrying Estimated Carrying Estimated Assets: Cash and cash equivalents 1 $ 2,134,300 $ 2,134,300 $ 1,234,183 $ 1,234,183 Securities—trading 3 26,981 26,981 24,980 24,980 Securities—available-for-sale 2 3,638,993 3,638,993 2,322,593 2,322,593 Securities—held-to-maturity 2 464,008 484,483 410,038 436,882 Securities—held-to-maturity 3 57,347 57,370 11,769 11,799 Securities purchased under agreements to resell 2 300,000 300,000 — — Loans held for sale 2 96,487 96,914 243,795 245,667 Loans receivable 3 9,084,763 9,100,516 9,870,982 9,810,293 FHLB stock 3 12,000 12,000 16,358 16,358 Bank-owned life insurance 1 244,156 244,156 191,830 191,830 Mortgage servicing rights 3 16,045 24,393 15,223 18,084 SBA servicing rights 3 1,161 1,161 — — Investments in limited partnerships 3 10,257 10,257 2,819 2,819 Derivatives: Interest rate swaps 2 20,826 20,826 39,066 39,066 Interest rate lock and forward sales commitments 2,3 1,555 1,555 5,641 5,641 Liabilities: Demand, interest checking and money market accounts 2 10,703,586 10,703,586 9,253,494 9,253,494 Regular savings 2 2,784,716 2,784,716 2,398,482 2,398,482 Certificates of deposit 2 838,631 836,877 915,320 919,920 FHLB advances 2 50,000 50,287 150,000 152,779 Other borrowings 2 264,490 264,490 184,785 184,785 Subordinated notes, net 2 98,564 105,241 98,201 98,201 Junior subordinated debentures 3 119,815 119,815 116,974 116,974 Derivatives: Interest rate swaps 2 11,336 11,336 22,336 22,336 Interest rate swaps used in cash flow hedges 2 279 279 — — Interest rate lock and forward sales commitments 2 140 140 1,755 1,755
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following tables present financial assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy of the fair value measurements for those assets and liabilities as of December 31, 2021 and 2020 (in thousands): December 31, 2021 Level 1 Level 2 Level 3 Total Assets: Securities—trading Corporate bonds (TPS securities) $ — $ — $ 26,981 $ 26,981 Securities—available-for-sale U.S. Government and agency — 201,332 — 201,332 Municipal bonds — 308,612 — 308,612 Corporate bonds — 117,347 — 117,347 Mortgage-backed or related securities — 2,805,268 — 2,805,268 Asset-backed securities — 206,434 — 206,434 — 3,638,993 — 3,638,993 Loans held for sale (1) — 39,775 — 39,775 SBA servicing rights — — 1,161 1,161 Investment in limited partnerships — — 10,257 10,257 Derivatives Interest rate swaps — 20,826 — 20,826 Interest rate lock and forward sales commitments — 88 1,467 1,555 $ — $ 3,699,682 $ 39,866 $ 3,739,548 Liabilities Junior subordinated debentures $ — $ — $ 119,815 $ 119,815 Derivatives Interest rate swaps — 11,336 — 11,336 Interest rate swaps used in cash flow hedges — 279 — 279 Interest rate lock and forward sales commitments — 140 — 140 $ — $ 11,755 $ 119,815 $ 131,570 December 31, 2020 Level 1 Level 2 Level 3 Total Assets: Securities—trading Corporate bonds (TPS securities) $ — $ — $ 24,980 $ 24,980 Securities—available-for-sale U.S. Government and agency — 141,735 — 141,735 Municipal bonds — 303,518 — 303,518 Corporate bonds — 221,769 — 221,769 Mortgage-backed or related securities — 1,646,152 — 1,646,152 Asset-backed securities — 9,419 — 9,419 — 2,322,593 — 2,322,593 Loans held for sale (1) — 133,554 — 133,554 Investment in limited partnerships — — 2,819 2,819 Derivatives Interest rate swaps — 39,066 — 39,066 Interest rate lock and forward sales commitments — 420 5,221 5,641 $ — $ 2,495,633 $ 33,020 $ 2,528,653 Liabilities Junior subordinated debentures $ — $ — $ 116,974 $ 116,974 Derivatives Interest rate swaps — 22,336 — 22,336 Interest rate lock and forward sales commitments — 1,755 — 1,755 $ — $ 24,091 $ 116,974 $ 141,065
Schedule of Valuation Technique, Unobservable Input, and Qualitative Information for Unobservable Inputs	The following table provides a description of the valuation technique, unobservable inputs, quantitative and qualitative information about the unobservable inputs for the Company’s assets and liabilities classified as Level 3 and measured at fair value on a recurring and nonrecurring basis at December 31, 2021 and 2020: December 31 2021 2020 Financial Instruments Valuation Technique Unobservable Inputs Weighted Average Rate Weighted Average Rate Corporate bonds (TPS securities) Discounted cash flows Discount rate 3.71 % 4.24 % Junior subordinated debentures Discounted cash flows Discount rate 3.71 % 4.24 % Loans individually evaluated Collateral valuations Discount to appraised value 8.5% to 20% 0.0% to 20.0% REO Appraisals Discount to appraised value 60.9 % 51.86 % Interest rate lock commitments Pricing model Pull-through rate 86.64 % 86.35 % Investments in limited partnerships Net Asset Value Infrequent transactions n/a n/a SBA servicing rights Discounted cash flows Constant prepayment rate 12% n/a
Schedule of Assets and Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	The following table provides a reconciliation of the assets and liabilities measured at fair value using significant unobservable inputs (Level 3) on a recurring basis during the years ended December 31, 2021 and 2020 (in thousands): Level 3 Fair Value Inputs TPS Securities Borrowings— Interest Rate Lock and Forward sales Commitments Investments in Limited Partnerships SBA Servicing Asset Balance, January 1, 2020 $ 25,636 $ 119,304 $ 791 $ 467 $ — Total gains or losses recognized Assets (losses) gains (656) — 4,430 — — Liabilities losses — (2,330) — — — Purchases, issuances and settlements — — — 2,352 — Balance, December 31, 2020 24,980 116,974 5,221 2,819 — Total gains or losses recognized Assets gains (losses) 2,001 — (3,754) 2,615 1,161 Liabilities losses — 11,089 — — — Redemptions — (8,248) — — — Purchases, issuances and settlements — — — 4,823 — Balance, December 31, 2021 $ 26,981 $ 119,815 $ 1,467 $ 10,257 $ 1,161
Schedule of Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis	The following tables present financial assets and liabilities measured at fair value on a non-recurring basis and the level within the fair value hierarchy of the fair value measurements for those assets at December 31, 2021 and 2020 (in thousands): December 31, 2021 Level 1 Level 2 Level 3 Total Loans individually evaluated $ — $ — $ 2,989 $ 2,989 REO $ — $ — $ 852 $ 852 December 31, 2020 Level 1 Level 2 Level 3 Total Loans individually evaluated $ — $ — $ 3,482 $ 3,482 REO — — 816 816
fair value, measured on nonrecurring basis, Losses from fair value adjustments	The following table presents the losses resulting from non-recurring fair value adjustments for the years ended December 31, 2021 , 2020 and 2019 (in thousands): For the years ended December 31, 2021 2020 2019 Loans individually evaluated $ (303) $ (3,482) $ (425) REO — (45) — Total loss from nonrecurring measurements $ (303) $ (3,527) $ (425)

BANNER CORPORATION (PARENT CO_2

BANNER CORPORATION (PARENT COMPANY ONLY) (Tables)	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Financial Condition	Summary financial information is as follows (in thousands): Statements of Financial Condition December 31 2021 2020 ASSETS Cash $ 106,329 $ 131,594 Investment in trust equities 4,196 4,444 Investment in subsidiaries 1,801,764 1,751,141 Other assets 5,877 2,852 Total assets $ 1,918,166 $ 1,890,031 LIABILITIES AND SHAREHOLDERS’ EQUITY Miscellaneous liabilities $ 5,723 $ 2,170 Deferred tax liability, net 3,737 6,422 Subordinated notes, net 98,564 98,201 Junior subordinated debentures at fair value 119,815 116,974 Shareholders’ equity 1,690,327 1,666,264 Total liabilities and shareholders’ equity $ 1,918,166 $ 1,890,031
Schedule of Condensed Statement of Operations	Statements of Operations Years Ended December 31 2021 2020 2019 INTEREST INCOME: Interest-bearing deposits $ 97 $ 112 $ 98 OTHER INCOME (EXPENSE): Dividend income from subsidiaries 99,788 87,748 119,333 Equity in undistributed income of subsidiaries 112,814 36,401 35,134 Other income 146 62 33 Interest on other borrowings (8,780) (7,204) (6,574) Other expenses (7,391) (3,530) (4,045) Net income before taxes 196,674 113,589 143,979 BENEFIT FROM INCOME TAXES (4,374) (2,339) (2,299) NET INCOME $ 201,048 $ 115,928 $ 146,278
Schedule of Condensed Statement of Cash Flows	Statements of Cash Flows Years Ended December 31 2021 2020 2019 OPERATING ACTIVITIES: Net income $ 201,048 $ 115,928 $ 146,278 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income of subsidiaries (112,814) (36,401) (35,134) Decrease in deferred taxes (571) 1,438 6,969 Net change in valuation of financial instruments carried at fair value 55 — — Share-based compensation 9,258 9,168 7,142 Loss on extinguishment of debt 2,284 — — Net change in other assets (2,970) 16,756 2,594 Net change in other liabilities 4,050 (235) (120) Net cash provided from operating activities 100,340 106,654 127,729 INVESTING ACTIVITIES: Other investing activities (228) (38) (32) Acquisitions — — 442 Net cash (used by) provided from investing activities (228) (38) 410 FINANCING ACTIVITIES: Net proceeds from issuance of subordinated notes — 98,027 — Repayment of junior subordinated debentures (8,248) — — Proceeds from redemption of trust securities related to junior subordinated debentures 248 — — Taxes paid related to net share settlement for equity awards (3,228) (1,453) (1,915) Repurchase of common stock (56,528) (31,775) (53,922) Cash dividends paid (57,621) (94,078) (56,074) Net cash used by financing activities (125,377) (29,279) (111,911) NET CHANGE IN CASH (25,265) 77,337 16,228 CASH, BEGINNING OF PERIOD 131,594 54,257 38,029 CASH, END OF PERIOD $ 106,329 $ 131,594 $ 54,257

CALCULATION OF EARNINGS PER C_2

CALCULATION OF EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Weighted Shares Outstanding	The following tables show the calculation of earnings per common share (in thousands, except per share data): Years Ended December 31 2021 2020 2019 Net income $ 201,048 $ 115,928 $ 146,278 Weighted average number of common shares outstanding Basic 34,610,056 35,264,252 34,868,434 Diluted 34,919,188 35,528,848 34,967,684 Earnings per common share Basic $ 5.81 $ 3.29 $ 4.20 Diluted $ 5.76 $ 3.26 $ 4.18

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	Outstanding commitments for which no asset or liability for the notional amount has been recorded consisted of the following at the dates indicated (in thousands): Contract or Notional Amount December 31, 2021 December 31, 2020 Commitments to extend credit $ 3,527,143 $ 3,207,072 Standby letters of credit and financial guarantees 21,830 18,415 Commitments to originate loans 106,609 101,426 Risk participation agreement 40,064 40,949 Derivatives also included in Note 21: Commitments to originate loans held for sale 106,590 169,653 Commitments to sell loans secured by one- to four-family residential properties 27,006 79,414 Commitments to sell securities related to mortgage banking activities 127,580 204,000
Schedule of Fair Value, off balance sheet risks, limited partnerships, commitment	As of December 31, 2021 and December 31, 2020, the funded balances and remaining outstanding commitments of these investments were as follows (in thousands): December 31, 2021 December 31, 2020 Funded Balance Unfunded Balance Funded Balance Unfunded Balance Limited partnerships investments $ 7,642 $ 9,858 $ 2,819 $ 7,181

DERIVATIVES AND HEDGING (Tables

DERIVATIVES AND HEDGING (Tables)	12 Months Ended
	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	As of December 31, 2021 and December 31, 2020, the notional values or contractual amounts and fair values of the Company’s derivatives designated in hedge relationships were as follows (in thousands): Asset Derivatives Liability Derivatives December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Notional/ Fair Value (1) Notional/ Fair Value (1) Notional/ Fair Value (2) Notional/ Fair Value (2) Interest Rate Swaps with Dealer Counterparties $ — $ — $ 338 $ 9 $ — $ — $ 338 $ 9 Interest Rate Swaps used in Cash Flow Hedges $ — $ — $ — $ — $ 400,000 $ 279 $ — $ — Total $ — $ — $ 338 $ 9 $ 400,000 $ 279 $ 338 $ 9 (1) Included in Loans Receivable on the Consolidated Statements of Financial Condition. (2) Included in Other Liabilities on the Consolidated Statements of Financial Condition.
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss)	The following table presents the effect of cash flow hedge accounting on AOCI for the year ended December 31, 2021 (in thousands): For The Year Ended December 31, 2021 Amount of Gain or (Loss) Recognized in AOCI on Derivative Amount of Gain or (Loss) Recognized in AOCI Included Component Amount of Gain or (Loss) Recognized in AOCI Excluded Component Location of Gain or (Loss) Recognized from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Included Component Amount of Gain or (Loss) Reclassified from AOCI into Income Excluded Component Interest rate swaps $ (920) $ (920) $ — Interest Income $ 340 $ 340 $ —
Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location	As of December 31, 2021 and December 31, 2020, the notional values or contractual amounts and fair values of the Company’s derivatives not designated in hedge relationships were as follows (in thousands): Asset Derivatives Liability Derivatives December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Notional/ Fair Value (1) Notional/ Fair Value (1) Notional/ Fair Value (2) Notional/ Fair Value (2) Interest rate swaps $ 551,606 $ 20,826 $ 451,760 $ 39,057 $ 551,606 $ 11,336 $ 451,760 $ 22,327 Mortgage loan commitments 87,986 1,467 140,390 5,221 26,329 66 72,511 199 Forward sales contracts 56,086 88 79,414 420 98,500 74 204,000 1,556 $ 695,678 $ 22,381 $ 671,564 $ 44,698 $ 676,435 $ 11,476 $ 728,271 $ 24,082 (1) Included in Other assets on the Consolidated Statements of Financial Condition, with the exception of certain interest swaps and mortgage loan commitments (with a fair value of $20,000 at December 31, 2021 and $231,000 at December 31, 2020), which are included in Loans Receivable. (2) Included in Other Liabilities on the Consolidated Statements of Financial Condition. Gains (losses) recognized in income on non-designated hedging instruments for the years ended December 31, 2021, 2020 and 2019 were as follows (in thousands): For the Years Ended December 31 Location on Income Statement 2021 2020 2019 Mortgage loan commitments Mortgage banking operations $ (3,754) $ 4,430 $ 518 Forward sales contracts Mortgage banking operations 1,243 (1,334) (693) $ (2,511) $ 3,096 $ (175)
Offsetting Assets	The following presents additional information related to the Company’s derivative contracts, by type of financial instrument, as of December 31, 2021 and December 31, 2020 (in thousands): December 31, 2021 Gross Amounts of Financial Instruments Not Offset in the Statement of Financial Condition Gross Amounts Recognized Amounts offset in the Statement Net Amounts Derivative Amount Fair Value Net Amount Derivative assets Interest rate swaps $ 20,826 $ — $ 20,826 $ — $ — $ 20,826 $ 20,826 $ — $ 20,826 $ — $ — $ 20,826 Derivative liabilities Interest rate swaps $ 11,615 $ — $ 11,615 $ — $ (9,669) $ 1,946 $ 11,615 $ — $ 11,615 $ — $ (9,669) $ 1,946 December 31, 2020 Gross Amounts of Financial Instruments Not Offset in the Statement of Financial Condition Gross Amounts Recognized Amounts offset in the Statement Net Amounts Derivative Amount Fair Value Net Amount Derivative assets Interest rate swaps $ 39,066 $ — $ 39,066 $ — $ — $ 39,066 $ 39,066 $ — $ 39,066 $ — $ — $ 39,066 Derivative liabilities Interest rate swaps $ 22,336 $ — $ 22,336 $ — $ (22,220) $ 116 $ 22,336 $ — $ 22,336 $ — $ (22,220) $ 116

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS Disaggregation of Revenue (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue [Table Text Block]	Disaggregation of Revenue: Deposit fees and other service charges for the years ended December 31, 2021, 2020 and 2019 are summarized as follows (in thousands): Years Ended 2021 2020 2019 Deposit service charges 19,162 16,428 19,236 Debit and credit interchange fees 23,271 20,052 27,752 Debit and credit card expense (10,636) (9,098) (8,527) Merchant services income 14,973 12,554 13,111 Merchant services expenses (12,084) (10,042) (10,512) Other service charges 4,809 4,490 5,572 Total deposit fees and other service charges 39,495 34,384 46,632

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Lease, Cost [Table Text Block]	Lease Position The table below presents the lease right-of-use assets and lease liabilities recorded on the balance sheet at December 31, 2021 and December 31, 2020 (dollars in thousands): Classification on the Balance Sheet December 31, 2021 December 31, 2020 Assets Operating right-of-use lease assets Other assets $ 55,257 $ 55,367 Liabilities Operating lease liabilities Accrued expenses and other liabilities $ 59,756 $ 59,343 Weighted-average remaining lease term Operating leases 5.5 years 5.8 years Weighted-average discount rate Operating leases 2.8 % 3.3 % Lease Costs The table below presents certain information related to the lease costs for operating leases for the year ended December 31, 2021 and December 31, 2020 (in thousands): Year Ended 2021 2020 2019 Operating lease cost (1) $ 17,541 $ 17,337 $ 15,388 Short-term lease cost (1) 100 97 327 Variable lease cost (1) 2,584 2,778 2,396 Less sublease income (1) (904) (946) (925) Total lease cost $ 19,321 $ 19,266 $ 17,186 (1) Lease expenses and sublease income are classified within occupancy and equipment expense on the Consolidated Statements of Operations.
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	The table below reconciles the undiscounted cash flows for each of the first five years beginning with 2022 and the total of the remaining years to the operating lease liabilities recorded on the Consolidated Statements of Financial Position (in thousands): Operating Leases 2022 $ 14,393 2023 12,952 2024 11,361 2025 9,086 2026 7,260 Thereafter 9,569 Total minimum lease payments 64,621 Less: amount of lease payments representing interest (4,865) Lease obligations $ 59,756

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Investment in FHLB Stock) (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Federal Home Loan Bank Stock	$ 12,000	$ 16,358
Federal Home Loan Bank Stock, Par Value Per Share	$ 100

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Property, Plant and Equipment Useful Lives) (Details)	12 Months Ended
	Dec. 31, 2021
Buildings and leased improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	10 years
Buildings and leased improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	39 years
Furniture and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Furniture and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	10 years

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Textuals) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)office	Dec. 31, 2020USD ($)
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Gain (Loss) on Sales of Loans, Net	$ 34,500	$ 51,900
Not Designated as Hedging Instrument [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Derivative Asset, Notional Amount	695,678	671,564
Designated as Hedging Instrument [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Derivative Asset, Notional Amount	$ 0	338
Subsidiary, Banner Bank [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Number of offices | office	150
Number of production offices | office	18
Minimum [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Intangible asset, useful life	8 years
Minimum [Member] | Core Deposit Intangibles [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Intangible asset, useful life	8 years
Maximum [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Intangible asset, useful life	10 years
Maximum [Member] | Core Deposit Intangibles [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Intangible asset, useful life	10 years
Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Derivative Asset, Notional Amount	$ 551,606	$ 451,760
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Derivative Asset, Notional Amount	$ 400,000

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Subsequent Event, Sale of Branches) (Details) - Subsequent Event $ in Thousands	Feb. 18, 2022USD ($)
Subsequent Event [Line Items]
Subsequent Event, Date	Feb. 18, 2022
Subsequent Event, Description, Number of Branches Sold	four
Subsequent Event, Sale, Estimated Amount	$ 212,000
Subsequent Event, Core Deposits, Premium	5.00%

SECURITIES (Schedule of Securit

SECURITIES (Schedule of Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Trading, and Equity Securities, FV-NI [Abstract]
Amortized Cost	$ 27,203	$ 27,203
Fair Value	26,981	24,980
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	3,653,160	2,256,189
Gross Unrealized Gains	36,927	68,543
Gross Unrealized Losses	(51,094)	(2,139)
Allowance for Credit Losses	0	0
Securities—available-for-sale	3,638,993	2,322,593
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Amortized Cost	521,355	421,807
Gross Unrealized Gains	21,917	26,980
Gross Unrealized Losses	(1,419)	(106)
Debt Securities, Held-to-maturity, Fair Value	541,853	448,681
Allowance for Credit Losses	(433)	(94)	$ 0
debt securities, held-to-maturity, accrued interest receivable	3,300	3,000
Debt Securities, Available-for-Sale, Accrued Interest Receivable	10,100	6,900
U.S. Government and agency obligations
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	201,101	141,668
Gross Unrealized Gains	852	1,002
Gross Unrealized Losses	(621)	(935)
Allowance for Credit Losses	0	0
Securities—available-for-sale	201,332	141,735
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Amortized Cost	316	340
Gross Unrealized Gains	3	7
Gross Unrealized Losses	0	0
Debt Securities, Held-to-maturity, Fair Value	319	347
Allowance for Credit Losses	0	0	0
Municipal bonds
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	293,761	283,997
Gross Unrealized Gains	15,171	19,523
Gross Unrealized Losses	(320)	(2)
Allowance for Credit Losses	0	0
Securities—available-for-sale	308,612	303,518
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Amortized Cost	420,555	370,998
Gross Unrealized Gains	20,743	24,130
Gross Unrealized Losses	(1,393)	(94)
Debt Securities, Held-to-maturity, Fair Value	439,905	395,034
Allowance for Credit Losses	(203)	(59)	0
Corporate bonds
Debt Securities, Trading, and Equity Securities, FV-NI [Abstract]
Amortized Cost	27,203	27,203
Fair Value	26,981	24,980
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	114,427	219,086
Gross Unrealized Gains	3,103	2,762
Gross Unrealized Losses	(183)	(79)
Allowance for Credit Losses	0	0
Securities—available-for-sale	117,347	221,769
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Amortized Cost	3,092	3,222
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(3)	(12)
Debt Securities, Held-to-maturity, Fair Value	3,089	3,210
Allowance for Credit Losses	(230)	(35)	0
Mortgage-backed or related securities
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	2,837,480	1,602,033
Gross Unrealized Gains	17,749	45,179
Gross Unrealized Losses	(49,961)	(1,060)
Allowance for Credit Losses	0	0
Securities—available-for-sale	2,805,268	1,646,152
Debt Securities, Held-to-Maturity, Fair Value to Amortized Cost, after Allowance for Credit Loss [Abstract]
Amortized Cost	97,392	47,247
Gross Unrealized Gains	1,171	2,843
Gross Unrealized Losses	(23)	0
Debt Securities, Held-to-maturity, Fair Value	98,540	50,090
Allowance for Credit Losses	0	0	$ 0
Asset-backed securities
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	206,391	9,405
Gross Unrealized Gains	52	77
Gross Unrealized Losses	(9)	(63)
Allowance for Credit Losses	0	0
Securities—available-for-sale	$ 206,434	$ 9,419

SECURITIES (Schedule of Realize

SECURITIES (Schedule of Realized Gain (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
Debt Securities, Available-for-sale, Realized Gain	$ 993	$ 899	$ 239
Debt Securities, Available-for-sale, Realized Loss	(495)	(445)	(205)
Debt Securities, Available-for-sale, Realized Gain (Loss)	$ 498	$ 454	$ 34

SECURITIES (Securities with Con

SECURITIES (Securities with Continuous Loss Position) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Abstract]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 1,359,199	$ 189,078
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(38,379)	(1,135)
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	811,239	58,616
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(12,715)	(1,004)
Debt Securities, Available-for-sale, Unrealized Loss Position, Total	2,170,438	247,694
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss, Total	51,094	2,139
U.S. Government and agency obligations
Debt Securities, Available-for-sale [Abstract]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	3,126
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(8)
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	71,306	50,603
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(621)	(927)
Debt Securities, Available-for-sale, Unrealized Loss Position, Total	71,306	53,729
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss, Total	621	935
Municipal bonds
Debt Securities, Available-for-sale [Abstract]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	40,397	495
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(221)	(2)
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	8,541	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(99)	0
Debt Securities, Available-for-sale, Unrealized Loss Position, Total	48,938	495
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss, Total	320	2
Corporate bonds
Debt Securities, Available-for-sale [Abstract]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	8,009	3,586
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(121)	(79)
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	9,938	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(62)	0
Debt Securities, Available-for-sale, Unrealized Loss Position, Total	17,947	3,586
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss, Total	183	79
Mortgage-backed or related securities
Debt Securities, Available-for-sale [Abstract]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	1,307,411	181,871
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(38,028)	(1,046)
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	721,454	2,337
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(11,933)	(14)
Debt Securities, Available-for-sale, Unrealized Loss Position, Total	2,028,865	184,208
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss, Total	49,961	1,060
Asset-backed securities
Debt Securities, Available-for-sale [Abstract]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	3,382	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(9)	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	0	5,676
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	(63)
Debt Securities, Available-for-sale, Unrealized Loss Position, Total	3,382	5,676
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss, Total	$ 9	$ 63

SECURITIES (Securities Debt Mat

SECURITIES (Securities Debt Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Amortized Cost
Maturing within one year	$ 0
Maturing after one year through five years	0
Maturing after five years through ten years	0
Maturing after ten years	27,203
Amortized Cost	27,203	$ 27,203
Fair Value
Maturing within one year	0
Maturing after one year through five years	0
Maturing after five years through ten years	0
Maturing after ten years	26,981
Total with Maturity Date	26,981	24,980
Amortized Cost
Maturing in one year or less	14,077
Maturing after one year through five years	165,039
Maturing after five years through ten years	849,194
Maturing after ten years through twenty years	2,624,850
Debt Securities, Available-for-sale, Amortized Cost	3,653,160	2,256,189
Fair Value
Maturing in one year or less	14,174
Maturing after one year through five years	170,104
Maturing after five years through ten years	846,399
Maturing after ten years through twenty years	2,608,316
Securities—available-for-sale	3,638,993	2,322,593
Amortized Cost
Maturing within one year	12,026
Maturing after one year through five years	93,652
Maturing after five years through ten years	22,562
Maturing after ten years	393,115
Debt Securities, Held-to-maturity	521,355	421,807
Fair Value
Maturing within one year	12,087
Maturing after one year through five years	95,299
Maturing after five years through ten years	23,776
Maturing after ten years	410,691
Debt Securities, Held-to-maturity, Fair Value	$ 541,853	$ 448,681

SECURITIES (Securities Pledged)

SECURITIES (Securities Pledged) (Details) $ in Thousands	Dec. 31, 2021USD ($)
Pledged Financial Instruments, Not Separately Reported, Securities [Abstract]
State and local governments public deposits, carrying value	$ 209,304
Interest rate swap counterparties, carrying value	24,268
Repurchase transaction accounts, carrying value	292,700
Other, carrying value	2,529
Total pledged securities, carrying value	528,801
State and local governments public deposits, amortized cost	208,827
Interest rate swap counterparties, amortized cost	23,723
Repurchase transaction accounts, amortized cost	300,441
Other, amortized cost	2,529
Total pledged securities, amortized cost	535,520
State and local governments public deposits, fair value	221,319
Interest rate swap counterparties, fair value	24,285
Repurchase transaction accounts, fair value	292,700
Other, fair value	2,559
Total pledged securities, fair value	$ 540,863

SECURITIES (Textuals) (Details)

SECURITIES (Textuals) (Details)	12 Months Ended
	Dec. 31, 2021USD ($)numberOfSecurities	Dec. 31, 2020USD ($)numberOfSecurities	Dec. 31, 2019USD ($)
Investments, Debt and Equity Securities [Abstract]
Trading securites, proceeds from sale	$ 0
Trading securities, number of securities in nonaccrual status | numberOfSecurities	0
Debt Securities, Available-for-sale [Abstract]
Proceeds from sales of securities—available-for-sale	$ 83,663,000	$ 150,374,000	$ 86,083,000
Debt Securities, Available-for-sale, Realized Gain (Loss)	$ 498,000	$ 454,000	34,000
Available-for-sale Securities, Number of Securities in Nonaccrual Status | numberOfSecurities	0	0
Held-to-Maturity:
Debt Securities, Held-to-maturity, Sold, Realized Gain (Loss), Excluding Other-than-temporary Impairment	$ (65,000)	$ 216,000	(1,000)
Held-to-maturity securities, number of securities in nonaccrual status | numberOfSecurities	0	0
Proceeds from sales of equity securities	$ 4,796,000	$ 1,060,695,000	$ 0
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions | numberOfSecurities	97	54
Debt Securities, Held-to-maturity, Sold, Realized Gain (Loss)	$ 3,000
Proceeds from Sale of Equity Securities, FV-NI	4,800,000	$ 1,060,000,000
Equity Securities, FV-NI, Realized Gain (Loss)	46,000	177,000
Equity Securities, VISA Class B, Gain (Loss)		519,000
Debt Securities, Trading, Unrealized Gain	$ 2,000,000
Debt Securities, Trading, Unrealized Loss		$ 656,000

SECURITIES (Schedule of Credit

SECURITIES (Schedule of Credit Ratings) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Held-to-maturity	$ 521,355	$ 421,807
U.S. Government and agency obligations
Debt Securities, Held-to-maturity	316	340
Municipal bonds
Debt Securities, Held-to-maturity	420,555	370,998
Corporate bonds
Debt Securities, Held-to-maturity	3,092	3,222
Mortgage-backed or related securities
Debt Securities, Held-to-maturity	97,392	47,247
Standard & Poor's, AAA to A Rating [Member]
Debt Securities, Held-to-maturity	406,863	349,623
Standard & Poor's, AAA to A Rating [Member] | U.S. Government and agency obligations
Debt Securities, Held-to-maturity	0	0
Standard & Poor's, AAA to A Rating [Member] | Municipal bonds
Debt Securities, Held-to-maturity	406,363	349,123
Standard & Poor's, AAA to A Rating [Member] | Corporate bonds
Debt Securities, Held-to-maturity	500	500
Standard & Poor's, AAA to A Rating [Member] | Mortgage-backed or related securities
Debt Securities, Held-to-maturity	0	0
Standard & Poor's, Not Rated [Member]
Debt Securities, Held-to-maturity	114,492	72,184
Standard & Poor's, Not Rated [Member] | U.S. Government and agency obligations
Debt Securities, Held-to-maturity	316	340
Standard & Poor's, Not Rated [Member] | Municipal bonds
Debt Securities, Held-to-maturity	14,192	21,875
Standard & Poor's, Not Rated [Member] | Corporate bonds
Debt Securities, Held-to-maturity	2,592	2,722
Standard & Poor's, Not Rated [Member] | Mortgage-backed or related securities
Debt Securities, Held-to-maturity	$ 97,392	$ 47,247

SECURITIES (Schedule of allowan

SECURITIES (Schedule of allowance for credit losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Held-to-maturity, Allowance for Credit Loss	$ 433	$ 94	$ 0
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)	589	31
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Writeoff	(250)
Cumulative Effect, Period of Adoption, Adjustment [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)		63
U.S. Government and agency obligations
Debt Securities, Held-to-maturity, Allowance for Credit Loss	0	0	0
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)	0	0
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Writeoff	0
U.S. Government and agency obligations | Cumulative Effect, Period of Adoption, Adjustment [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)		0
Municipal bonds
Debt Securities, Held-to-maturity, Allowance for Credit Loss	203	59	0
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)	144	31
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Writeoff	0
Municipal bonds | Cumulative Effect, Period of Adoption, Adjustment [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)		28
Corporate bonds
Debt Securities, Held-to-maturity, Allowance for Credit Loss	230	35	0
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)	445	0
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Writeoff	(250)
Corporate bonds | Cumulative Effect, Period of Adoption, Adjustment [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)		35
Mortgage-backed or related securities
Debt Securities, Held-to-maturity, Allowance for Credit Loss	0	0	$ 0
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)	0	0
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Writeoff	$ 0
Mortgage-backed or related securities | Cumulative Effect, Period of Adoption, Adjustment [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss, Period Increase (Decrease)		$ 0

LOANS RECEIVABLE AND THE ALLO_3

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Loans by Type) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 9,084,763	$ 9,870,982
Allowance for loan losses	132,099	167,279	$ 100,559	$ 96,485
Total loans, net	$ 8,952,664	$ 9,703,703
Percent of total loans	100.00%	100.00%
Unearned loan fees in excess of unamortized costs	$ (8,600)	$ (25,600)
Discount on acquired loans, net	9,700	16,100
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	29,200	36,600
Related party loans	700	1,500
Commerical real estate - owner-occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 1,131,828	$ 1,076,467
Percent of total loans	12.40%	10.90%
Commercial real estate - investment properties [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 1,990,461	$ 1,955,684
Percent of total loans	21.90%	19.80%
Small Balance Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 598,212	$ 573,849
Percent of total loans	6.60%	5.80%
Multifamily real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 564,100	$ 428,223
Allowance for loan losses	$ 7,043	$ 3,893	4,754	3,818
Percent of total loans	6.20%	4.40%
Commercial Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 169,530	$ 228,937
Percent of total loans	1.90%	2.30%
Multifamily construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 259,116	$ 305,527
Percent of total loans	2.90%	3.10%
One-to four-family construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 568,753	$ 507,810
Percent of total loans	6.30%	5.10%
Land and Land Development Type
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 313,454	$ 248,915
Percent of total loans	3.50%	2.50%
Commercial business [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 1,172,076	$ 2,178,461
Allowance for loan losses	$ 26,421	$ 35,007	23,370	19,438
Percent of total loans	12.90%	22.10%
Loans And LeasesReceivable Gross Carrying Amount, SBA Paycheck Protection Program	$ 132,600	$ 1,040,000
Small Credit-Scored Business Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 792,310	$ 743,451
Percent of total loans	8.70%	7.50%
Agricultural business, including secured by farmland [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 285,753	$ 299,949
Allowance for loan losses	$ 3,190	$ 4,914	4,120	3,778
Percent of total loans	3.10%	3.00%
Loans And LeasesReceivable Gross Carrying Amount, SBA Paycheck Protection Program	$ 1,400	$ 0
One- to four-family residential [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	683,268	717,939
Allowance for loan losses	$ 8,205	$ 9,913	$ 4,136	$ 4,714
Percent of total loans	7.50%	7.30%
Consumer secured by one- to four-family [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 458,533	$ 491,812
Percent of total loans	5.00%	5.00%
Consumer Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 97,369	$ 113,958
Percent of total loans	1.10%	1.20%

LOANS RECEIVABLE AND THE ALLO_4

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Troubled Debt Restructuring) (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Troubled Debt Restructurings [Line Items]
Financing Receivable, Modifications, Commitments to Advance Funds	$ 0
Unallocated [Member]
Financing Receivable, Troubled Debt Restructurings [Line Items]
Total TDRs	$ 5.5	$ 7.9

LOANS RECEIVABLE AND THE ALLO_5

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Newly Restructured Loans) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)contract	Dec. 31, 2019USD ($)contract
Financing Receivable, Troubled Debt Restructurings [Line Items]
Number of Contracts | contract	4	3
Pre-Modification Outstanding Recorded Investment	$ 5,701	$ 1,846
Post-Modification Outstanding Recorded Investment	$ 5,701	$ 1,846
Commercial real estate - investment properties [Member]
Financing Receivable, Troubled Debt Restructurings [Line Items]
Number of Contracts | contract		1
Pre-Modification Outstanding Recorded Investment		$ 1,090
Post-Modification Outstanding Recorded Investment		$ 1,090
Commercial business [Member]
Financing Receivable, Troubled Debt Restructurings [Line Items]
Number of Contracts | contract	3	1
Pre-Modification Outstanding Recorded Investment	$ 5,532	$ 160
Post-Modification Outstanding Recorded Investment	$ 5,532	$ 160
Agricultural business, including secured by farmland [Member]
Financing Receivable, Troubled Debt Restructurings [Line Items]
Number of Contracts | contract	1	1
Pre-Modification Outstanding Recorded Investment	$ 169	$ 596
Post-Modification Outstanding Recorded Investment	$ 169	$ 596

LOANS RECEIVABLE AND THE ALLO_6

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Troubled Debt Restructuring Which Incurred Payment Default) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Unallocated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Subsequent Default	$ 0

LOANS RECEIVABLE AND THE ALLO_7

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Risk-Rate and Non-Risk Rated Loans by Grade and Other Characteristic) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	$ 295,393	$ 251,023
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	224,451	188,312
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	156,634	159,857
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	125,282	127,251
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	82,011	104,043
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	236,275	242,453
Financing Receivable, Revolving	11,782	3,528
Financing Receivable, before Allowance for Credit Loss	1,131,828	1,076,467
Commer[Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	427,033	257,365
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	224,303	276,673
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	269,994	319,804
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	241,086	254,328
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	231,208	304,105
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	578,366	523,347
Financing Receivable, Revolving	18,471	20,062
Financing Receivable, before Allowance for Credit Loss	1,990,461	1,955,684
Multifamily Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	195,617	80,944
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	79,047	71,253
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	58,243	39,343
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	36,026	93,442
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	89,942	44,395
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	102,195	96,863
Financing Receivable, Revolving	3,030	1,983
Financing Receivable, before Allowance for Credit Loss	564,100	428,223
Commercial Construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	115,134	96,419
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	31,926	76,923
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	9,479	46,172
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	12,893	6,038
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	2,256
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	98	1,129
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	169,530	228,937
Multifamily construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	86,643	79,710
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	118,114	151,141
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	54,359	59,744
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	14,932
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	259,116	305,527
One-to four-family construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	526,153	463,358
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	40,133	36,241
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	331	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	216	0
Financing Receivable, Revolving	1,920	8,211
Financing Receivable, before Allowance for Credit Loss	568,753	507,810
Land and Land Improvements [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	184,257	156,464
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	89,909	37,427
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	17,417	19,607
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	8,141	6,991
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,050	6,264
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,998	5,142
Financing Receivable, Revolving	1,682	17,020
Financing Receivable, before Allowance for Credit Loss	313,454	248,915
Commercial business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	275,102	1,250,003
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	217,099	245,670
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	178,428	221,620
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	125,305	71,577
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	46,328	40,077
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	78,736	66,774
Financing Receivable, Revolving	251,078	282,740
Financing Receivable, before Allowance for Credit Loss	1,172,076	2,178,461
Agricultural Business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	34,573	33,574
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	25,812	64,710
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	52,182	32,457
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	27,894	23,608
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	13,202	23,069
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	32,680	28,536
Financing Receivable, Revolving	99,410	93,995
Financing Receivable, before Allowance for Credit Loss	285,753	299,949
Pass (Risk Ratings 1-5) [Member] | Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	280,746	243,100
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	224,451	156,838
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	140,679	156,817
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	125,282	122,484
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	80,955	92,312
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	205,594	212,792
Financing Receivable, Revolving	11,782	3,379
Financing Receivable, before Allowance for Credit Loss	1,069,489	987,722
Pass (Risk Ratings 1-5) [Member] | Commer[Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	397,100	237,553
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	224,303	262,543
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	265,385	299,452
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	235,542	218,018
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	225,718	278,348
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	549,266	502,914
Financing Receivable, Revolving	18,471	20,062
Financing Receivable, before Allowance for Credit Loss	1,915,785	1,818,890
Pass (Risk Ratings 1-5) [Member] | Multifamily Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	190,709	78,632
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	79,047	69,825
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	58,243	39,343
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	36,026	93,442
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	89,942	44,395
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	100,653	96,863
Financing Receivable, Revolving	3,030	1,983
Financing Receivable, before Allowance for Credit Loss	557,650	424,483
Pass (Risk Ratings 1-5) [Member] | Commercial Construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	103,352	83,506
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	31,841	67,152
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	8,791	41,299
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	8,087	6,038
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	2,158
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	1,129
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	152,071	201,282
Pass (Risk Ratings 1-5) [Member] | Multifamily construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	86,643	79,710
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	118,114	151,141
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	54,359	59,744
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	14,932
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	259,116	305,527
Pass (Risk Ratings 1-5) [Member] | One-to four-family construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	526,153	461,294
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	40,133	35,910
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	331	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	216	0
Financing Receivable, Revolving	1,920	7,581
Financing Receivable, before Allowance for Credit Loss	568,753	504,785
Pass (Risk Ratings 1-5) [Member] | Land and Land Improvements [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	181,381	156,450
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	89,895	37,397
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	17,154	16,560
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	8,141	6,801
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,050	6,264
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,870	4,840
Financing Receivable, Revolving	1,682	17,020
Financing Receivable, before Allowance for Credit Loss	310,173	245,332
Pass (Risk Ratings 1-5) [Member] | Commercial business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	273,096	1,243,276
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	215,462	230,845
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	176,136	203,051
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	121,211	65,524
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	45,434	38,757
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	78,049	66,206
Financing Receivable, Revolving	246,351	264,741
Financing Receivable, before Allowance for Credit Loss	1,155,739	2,112,400
Pass (Risk Ratings 1-5) [Member] | Agricultural Business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	34,573	32,032
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	25,338	62,058
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	49,951	31,381
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	27,401	22,635
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	13,073	22,394
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	32,608	24,950
Financing Receivable, Revolving	99,410	91,660
Financing Receivable, before Allowance for Credit Loss	282,354	287,110
Special Mention [Member] | Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,050	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	4,560
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,185	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	2,251
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	74	1,869
Financing Receivable, Revolving	0	149
Financing Receivable, before Allowance for Credit Loss	3,309	8,829
Special Mention [Member] | Commer[Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	2,712
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	240	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	5,544	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	2,730
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	1,856
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	5,784	7,298
Special Mention [Member] | Multifamily Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Special Mention [Member] | Commercial Construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	5,963
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	5,963
Special Mention [Member] | Multifamily construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Special Mention [Member] | One-to four-family construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	1,563
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	630
Financing Receivable, before Allowance for Credit Loss	0	2,193
Special Mention [Member] | Land and Land Improvements [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Special Mention [Member] | Commercial business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	65	103
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	77	412
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	241	829
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	19	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	8	115
Financing Receivable, Revolving	2,430	9,507
Financing Receivable, before Allowance for Credit Loss	2,840	10,966
Special Mention [Member] | Agricultural Business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	810
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	537
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	1,347
Substandard [Member] | Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	13,597	7,923
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	26,914
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	13,770	3,040
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	2,516
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,056	11,731
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	30,607	27,792
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	59,030	79,916
Substandard [Member] | Commer[Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	29,933	19,812
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	11,418
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	4,369	20,352
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	36,310
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	5,490	23,027
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	29,100	18,577
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	68,892	129,496
Substandard [Member] | Multifamily Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,908	2,312
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	1,428
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,542	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	6,450	3,740
Substandard [Member] | Commercial Construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	11,782	12,913
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	85	3,808
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	688	4,873
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4,806	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	98
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	98	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	17,459	21,692
Substandard [Member] | Multifamily construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Substandard [Member] | One-to four-family construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	501
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	331
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	832
Substandard [Member] | Land and Land Improvements [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,876	14
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	14	30
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	263	3,047
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	190
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	128	302
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	3,281	3,583
Substandard [Member] | Commercial business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,941	6,624
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,560	14,413
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,292	18,569
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	3,853	5,224
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	875	1,320
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	679	453
Financing Receivable, Revolving	2,297	8,492
Financing Receivable, before Allowance for Credit Loss	13,497	55,095
Substandard [Member] | Agricultural Business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	1,542
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	474	2,652
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,231	1,076
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	493	163
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	129	675
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	72	3,049
Financing Receivable, Revolving	0	2,335
Financing Receivable, before Allowance for Credit Loss	3,399	11,492
Doubtful [Member] | Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful [Member] | Commer[Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful [Member] | Multifamily Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful [Member] | Commercial Construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful [Member] | Multifamily construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful [Member] | One-to four-family construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful [Member] | Land and Land Improvements [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful [Member] | Commercial business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful [Member] | Agricultural Business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Loss [Member] | Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Loss [Member] | Commer[Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Loss [Member] | Multifamily Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Loss [Member] | Commercial Construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Loss [Member] | Multifamily construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Loss [Member] | One-to four-family construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Loss [Member] | Land and Land Improvements [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Loss [Member] | Commercial business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Loss [Member] | Agricultural Business [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	$ 0	$ 0

LOANS RECEIVABLE AND THE ALLO_8

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (portfolio of non-risk-rated loans by class and delinquency status) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financial Asset, Not Past Due
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 9,066,075	$ 9,834,851
30 to 59 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, before Allowance for Credit Loss	10,527	10,675
60 to 89 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,142	2,908
90 Days or More Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,019	22,548
Small Balance CRE [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	73,342	56,544
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	80,992	80,090
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	74,079	84,749
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	82,151	78,249
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	67,886	68,791
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	219,229	202,876
Financing Receivable, Revolving	533	2,550
Financing Receivable, before Allowance for Credit Loss	598,212	573,849
Small Balance CRE [Member] | Financial Asset, Not Past Due
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	73,302	56,544
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	80,992	80,090
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	74,079	84,749
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	82,151	77,637
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	67,837	68,791
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	219,117	202,653
Financing Receivable, Revolving	533	2,550
Financing Receivable, before Allowance for Credit Loss	598,011	573,014
Small Balance CRE [Member] | 30 to 59 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	40	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	49	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	89	0
Small Balance CRE [Member] | 60 to 89 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	45
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	0	45
Small Balance CRE [Member] | 90 Days or More Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	567
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	112	223
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	112	790
Small Credit-Scored Business Loans [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	235,695	157,461
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	127,296	145,474
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	109,616	127,691
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	84,666	91,081
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	56,329	48,082
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	69,763	63,948
Financing Receivable, Revolving	108,945	109,714
Financing Receivable, before Allowance for Credit Loss	792,310	743,451
Small Credit-Scored Business Loans [Member] | Financial Asset, Not Past Due
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	235,435	157,161
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	126,959	145,037
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	109,483	126,578
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	84,460	89,734
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	55,940	47,909
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	69,504	63,347
Financing Receivable, Revolving	108,632	109,287
Financing Receivable, before Allowance for Credit Loss	790,413	739,053
Small Credit-Scored Business Loans [Member] | 30 to 59 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	260	129
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	268	62
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	310
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	133	723
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	74	4
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4	1
Financing Receivable, Revolving	185	230
Financing Receivable, before Allowance for Credit Loss	924	1,459
Small Credit-Scored Business Loans [Member] | 60 to 89 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	98
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	147
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	133	3
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	11	140
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	9	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	248	352
Financing Receivable, Revolving	64	151
Financing Receivable, before Allowance for Credit Loss	465	891
Small Credit-Scored Business Loans [Member] | 90 Days or More Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	73
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	69	228
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	800
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	62	484
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	306	169
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7	248
Financing Receivable, Revolving	64	46
Financing Receivable, before Allowance for Credit Loss	508	2,048
One- to four-family residential [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	229,473	106,462
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	90,230	90,539
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	56,845	94,738
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	52,311	102,776
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	54,642	60,907
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	198,342	259,353
Financing Receivable, Revolving	1,425	3,164
Financing Receivable, before Allowance for Credit Loss	683,268	717,939
One- to four-family residential [Member] | Financial Asset, Not Past Due
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	229,473	105,411
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	89,634	90,425
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	56,843	92,232
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	51,445	101,491
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	54,007	60,738
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	196,571	254,850
Financing Receivable, Revolving	1,425	3,164
Financing Receivable, before Allowance for Credit Loss	679,398	708,311
One- to four-family residential [Member] | 30 to 59 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	1,051
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	596	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	1,302
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	404	829
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	635	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	683	1,438
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	2,318	4,620
One- to four-family residential [Member] | 60 to 89 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2	19
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	295	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	30	936
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	327	955
One- to four-family residential [Member] | 90 Days or More Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	114
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	1,185
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	167	456
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	169
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,058	2,129
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	1,225	4,053
Home Equity Line of Credit [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	7,331	10,522
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,210	3,131
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,433	2,751
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,986	3,923
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,002	1,658
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,759	2,696
Financing Receivable, Revolving	440,812	467,131
Financing Receivable, before Allowance for Credit Loss	458,533	491,812
Home Equity Line of Credit [Member] | Financial Asset, Not Past Due
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	7,135	10,522
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,210	2,617
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,324	2,553
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,772	3,359
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,764	1,372
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,920	2,154
Financing Receivable, Revolving	440,352	466,490
Financing Receivable, before Allowance for Credit Loss	456,477	489,067
Home Equity Line of Credit [Member] | 30 to 59 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	147	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	23	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	37	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	568	50
Financing Receivable, Revolving	210	409
Financing Receivable, before Allowance for Credit Loss	985	459
Home Equity Line of Credit [Member] | 60 to 89 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	49	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	202
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	45	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	83	237
Financing Receivable, Revolving	91	0
Financing Receivable, before Allowance for Credit Loss	268	439
Home Equity Line of Credit [Member] | 90 Days or More Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	312
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	109	198
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	191	564
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	156	286
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	188	255
Financing Receivable, Revolving	159	232
Financing Receivable, before Allowance for Credit Loss	803	1,847
Consumer Loan [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	18,646	22,101
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	12,917	13,412
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	8,701	13,951
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	8,398	11,488
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	6,160	8,642
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	17,092	18,842
Financing Receivable, Revolving	25,455	25,522
Financing Receivable, before Allowance for Credit Loss	97,369	113,958
Consumer Loan [Member] | Financial Asset, Not Past Due
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	18,640	21,811
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	12,803	13,377
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	8,676	13,936
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	8,242	11,433
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	6,138	8,575
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	17,055	18,802
Financing Receivable, Revolving	25,336	25,460
Financing Receivable, before Allowance for Credit Loss	96,890	113,394
Consumer Loan [Member] | 30 to 59 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	48
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	114	35
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	13	15
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	150	22
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	22	46
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	29	26
Financing Receivable, Revolving	60	44
Financing Receivable, before Allowance for Credit Loss	388	236
Consumer Loan [Member] | 60 to 89 Days Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	6	242
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	33
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	21
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	8	14
Financing Receivable, Revolving	59	18
Financing Receivable, before Allowance for Credit Loss	75	328
Consumer Loan [Member] | 90 Days or More Past Due [Member]
Schedule non-risk-rated loans by class and delinquency status [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	10	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss	$ 16	$ 0

LOANS RECEIVABLE AND THE ALLO_9

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	$ 14,044	$ 19,609
Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	3,806	7,506
Commercial real estate - investment properties [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	7,322	8,979
Small Balance CRE [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	1,831	567
Land and land development - residential [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		302
Commercial business [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	64	557
Small Credit-Scored Business Loans [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		91
Agricultural Business [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	1,021	1,411
One- to four-family residential [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		196
Real Estate Loan [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	13,403	18,578
Real Estate Loan [Member] | Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	3,806	7,506
Real Estate Loan [Member] | Commercial real estate - investment properties [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	7,322	8,979
Real Estate Loan [Member] | Small Balance CRE [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	1,831	567
Real Estate Loan [Member] | Land and land development - residential [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		302
Real Estate Loan [Member] | Commercial business [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	17	557
Real Estate Loan [Member] | Small Credit-Scored Business Loans [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		44
Real Estate Loan [Member] | Agricultural Business [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	427	427
Real Estate Loan [Member] | One- to four-family residential [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		196
Accounts Receivable [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	0	0
Accounts Receivable [Member] | Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	0	0
Accounts Receivable [Member] | Commercial real estate - investment properties [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	0	0
Accounts Receivable [Member] | Small Balance CRE [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	0	0
Accounts Receivable [Member] | Land and land development - residential [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		0
Accounts Receivable [Member] | Commercial business [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	0	0
Accounts Receivable [Member] | Small Credit-Scored Business Loans [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		0
Accounts Receivable [Member] | Agricultural Business [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	0	0
Accounts Receivable [Member] | One- to four-family residential [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		0
Equipment [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	641	1,031
Equipment [Member] | Owner-occupied Commercial Real Estate [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	0	0
Equipment [Member] | Commercial real estate - investment properties [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	0	0
Equipment [Member] | Small Balance CRE [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	0	0
Equipment [Member] | Land and land development - residential [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		0
Equipment [Member] | Commercial business [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	47	0
Equipment [Member] | Small Credit-Scored Business Loans [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		47
Equipment [Member] | Agricultural Business [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	$ 594	984
Equipment [Member] | One- to four-family residential [Member]
Financing Receivable, Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost		$ 0

LOANS RECEIVABLE AND THE ALL_10

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Age Analysis of Company's Past Due Loans) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Past Due [Line Items]
Loans and Leases Receivable, Gross	$ 9,084,763	$ 9,870,982
Financing Receivable, Nonaccrual, No Allowance	11,765	19,586
Financing Receivable, Nonaccrual	22,281	32,560
Loans 90 Days or More Past Due and Accruing	555	3,054
Commerical real estate - owner-occupied [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,131,828	1,076,467
Loans and Leases Receivable, Gross	1,131,828	1,076,467
Financing Receivable, Nonaccrual, No Allowance	3,809	7,509
Financing Receivable, Nonaccrual	4,340	8,429
Loans 90 Days or More Past Due and Accruing	0	0
Commercial real estate - investment properties [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,990,461	1,955,684
Loans and Leases Receivable, Gross	1,990,461	1,955,684
Financing Receivable, Nonaccrual, No Allowance	4,892	8,979
Financing Receivable, Nonaccrual	7,468	8,979
Loans 90 Days or More Past Due and Accruing	0	0
Small Balance CRE [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	598,212	573,849
Loans and Leases Receivable, Gross	598,212	573,849
Financing Receivable, Nonaccrual, No Allowance	1,815	567
Financing Receivable, Nonaccrual	2,351	791
Loans 90 Days or More Past Due and Accruing	0	0
Multifamily real estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	564,100	428,223
Loans and Leases Receivable, Gross	564,100	428,223
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Loans 90 Days or More Past Due and Accruing	0	0
Commercial Construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	169,530	228,937
Loans and Leases Receivable, Gross	169,530	228,937
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	98	98
Loans 90 Days or More Past Due and Accruing	0	0
Multifamily construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	259,116	305,527
Loans and Leases Receivable, Gross	259,116	305,527
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Loans 90 Days or More Past Due and Accruing	0	0
One-to four-family construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	568,753	507,810
Loans and Leases Receivable, Gross	568,753	507,810
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	331
Loans 90 Days or More Past Due and Accruing	0	0
Land and Land Improvements [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	313,454	248,915
Loans and Leases Receivable, Gross	313,454	248,915
Financing Receivable, Nonaccrual, No Allowance	0	302
Financing Receivable, Nonaccrual	381	507
Loans 90 Days or More Past Due and Accruing	0	0
Commercial business [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,172,076	2,178,461
Loans and Leases Receivable, Gross	1,172,076	2,178,461
Financing Receivable, Nonaccrual, No Allowance	228	555
Financing Receivable, Nonaccrual	1,144	1,988
Loans 90 Days or More Past Due and Accruing	2	889
Small Credit-Scored Business Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	792,310	743,451
Loans and Leases Receivable, Gross	792,310	743,451
Financing Receivable, Nonaccrual, No Allowance	0	91
Financing Receivable, Nonaccrual	1,012	3,419
Loans 90 Days or More Past Due and Accruing	0	136
Agricultural business, including secured by farmland [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	285,753	299,949
Loans and Leases Receivable, Gross	285,753	299,949
Financing Receivable, Nonaccrual, No Allowance	1,021	1,412
Financing Receivable, Nonaccrual	1,022	1,743
Loans 90 Days or More Past Due and Accruing	0	0
One- to four-family residential [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	683,268	717,939
Loans and Leases Receivable, Gross	683,268	717,939
Financing Receivable, Nonaccrual, No Allowance	0	171
Financing Receivable, Nonaccrual	2,711	3,556
Loans 90 Days or More Past Due and Accruing	436	1,899
Home Equity Line of Credit [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	458,533	491,812
Loans and Leases Receivable, Gross	458,533	491,812
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	1,736	2,697
Loans 90 Days or More Past Due and Accruing	114	130
Consumer Loan [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	97,369	113,958
Loans and Leases Receivable, Gross	97,369	113,958
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	18	22
Loans 90 Days or More Past Due and Accruing	3	0
30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	10,527	10,675
30 to 59 Days Past Due [Member] | Commerical real estate - owner-occupied [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	233	0
30 to 59 Days Past Due [Member] | Commercial real estate - investment properties [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	81	0
30 to 59 Days Past Due [Member] | Small Balance CRE [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	89	0
30 to 59 Days Past Due [Member] | Multifamily real estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
30 to 59 Days Past Due [Member] | Commercial Construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
30 to 59 Days Past Due [Member] | Multifamily construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
30 to 59 Days Past Due [Member] | One-to four-family construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	162	356
30 to 59 Days Past Due [Member] | Land and Land Improvements [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	51	0
30 to 59 Days Past Due [Member] | Commercial business [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,157	3,247
30 to 59 Days Past Due [Member] | Small Credit-Scored Business Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	924	1,459
30 to 59 Days Past Due [Member] | Agricultural business, including secured by farmland [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	139	298
30 to 59 Days Past Due [Member] | One- to four-family residential [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,318	4,620
30 to 59 Days Past Due [Member] | Home Equity Line of Credit [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	985	459
30 to 59 Days Past Due [Member] | Consumer Loan [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	388	236
60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,142	2,908
60 to 89 Days Past Due [Member] | Commerical real estate - owner-occupied [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	182
60 to 89 Days Past Due [Member] | Commercial real estate - investment properties [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
60 to 89 Days Past Due [Member] | Small Balance CRE [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	45
60 to 89 Days Past Due [Member] | Multifamily real estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
60 to 89 Days Past Due [Member] | Commercial Construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
60 to 89 Days Past Due [Member] | Multifamily construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
60 to 89 Days Past Due [Member] | One-to four-family construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
60 to 89 Days Past Due [Member] | Land and Land Improvements [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
60 to 89 Days Past Due [Member] | Commercial business [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,007	31
60 to 89 Days Past Due [Member] | Small Credit-Scored Business Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	465	891
60 to 89 Days Past Due [Member] | Agricultural business, including secured by farmland [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	37
60 to 89 Days Past Due [Member] | One- to four-family residential [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	327	955
60 to 89 Days Past Due [Member] | Home Equity Line of Credit [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	268	439
60 to 89 Days Past Due [Member] | Consumer Loan [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	75	328
90 Days or More Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,019	22,548
90 Days or More Past Due [Member] | Commerical real estate - owner-occupied [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	448	1,447
90 Days or More Past Due [Member] | Commercial real estate - investment properties [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,186	7,981
90 Days or More Past Due [Member] | Small Balance CRE [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	112	790
90 Days or More Past Due [Member] | Multifamily real estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
90 Days or More Past Due [Member] | Commercial Construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	98	98
90 Days or More Past Due [Member] | Multifamily construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
90 Days or More Past Due [Member] | One-to four-family construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	331
90 Days or More Past Due [Member] | Land and Land Improvements [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	14	317
90 Days or More Past Due [Member] | Commercial business [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	588	2,088
90 Days or More Past Due [Member] | Small Credit-Scored Business Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	508	2,048
90 Days or More Past Due [Member] | Agricultural business, including secured by farmland [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,021	1,548
90 Days or More Past Due [Member] | One- to four-family residential [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,225	4,053
90 Days or More Past Due [Member] | Home Equity Line of Credit [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	803	1,847
90 Days or More Past Due [Member] | Consumer Loan [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	16	0
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	18,688	36,131
Financial Asset, Past Due | Commerical real estate - owner-occupied [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	681	1,629
Financial Asset, Past Due | Commercial real estate - investment properties [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,267	7,981
Financial Asset, Past Due | Small Balance CRE [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	201	835
Financial Asset, Past Due | Multifamily real estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Financial Asset, Past Due | Commercial Construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	98	98
Financial Asset, Past Due | Multifamily construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Financial Asset, Past Due | One-to four-family construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	162	687
Financial Asset, Past Due | Land and Land Improvements [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	65	317
Financial Asset, Past Due | Commercial business [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,752	5,366
Financial Asset, Past Due | Small Credit-Scored Business Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,897	4,398
Financial Asset, Past Due | Agricultural business, including secured by farmland [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,160	1,883
Financial Asset, Past Due | One- to four-family residential [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,870	9,628
Financial Asset, Past Due | Home Equity Line of Credit [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,056	2,745
Financial Asset, Past Due | Consumer Loan [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	479	564
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	9,066,075	9,834,851
Financial Asset, Not Past Due | Commerical real estate - owner-occupied [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,131,147	1,074,838
Financial Asset, Not Past Due | Commercial real estate - investment properties [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,989,194	1,947,703
Financial Asset, Not Past Due | Small Balance CRE [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	598,011	573,014
Financial Asset, Not Past Due | Multifamily real estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	564,100	428,223
Financial Asset, Not Past Due | Commercial Construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	169,432	228,839
Financial Asset, Not Past Due | Multifamily construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	259,116	305,527
Financial Asset, Not Past Due | One-to four-family construction [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	568,591	507,123
Financial Asset, Not Past Due | Land and Land Improvements [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	313,389	248,598
Financial Asset, Not Past Due | Commercial business [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,165,324	2,173,095
Financial Asset, Not Past Due | Small Credit-Scored Business Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	790,413	739,053
Financial Asset, Not Past Due | Agricultural business, including secured by farmland [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	284,593	298,066
Financial Asset, Not Past Due | One- to four-family residential [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	679,398	708,311
Financial Asset, Not Past Due | Home Equity Line of Credit [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	456,477	489,067
Financial Asset, Not Past Due | Consumer Loan [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 96,890	$ 113,394

LOANS RECEIVABLE AND THE ALL_11

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Allowance for Credit Losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 167,279	$ 100,559	$ 96,485
Provision for Loan and Lease Losses	(33,112)	64,285	10,000
Recoveries	4,615	6,263	2,465
Charge-offs	(6,683)	(11,640)	(8,391)
Ending balance	$ 132,099	$ 167,279	$ 100,559
Net loan charge-offs as a percent of average outstanding loans during the period	(0.02%)	(0.05%)	(0.07%)
Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for Loan and Lease Losses		$ 7,812
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 57,791	30,591	$ 27,132
Provision for Loan and Lease Losses	(2,758)	31,643	4,121
Recoveries	1,729	275	476
Charge-offs	(3,767)	(1,854)	(1,138)
Ending balance	$ 52,995	$ 57,791	$ 30,591
Net loan charge-offs as a percent of average outstanding loans during the period	(0.02%)	(0.02%)	(0.01%)
Commercial Real Estate [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for Loan and Lease Losses		$ (2,864)
Multifamily Real Estate [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 3,893	4,754	$ 3,818
Provision for Loan and Lease Losses	3,209	1,409	936
Recoveries	0	0	0
Charge-offs	(59)	(66)	0
Ending balance	$ 7,043	$ 3,893	$ 4,754
Net loan charge-offs as a percent of average outstanding loans during the period	0.00%	0.00%	0.00%
Multifamily Real Estate [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for Loan and Lease Losses		$ (2,204)
Construction and Land [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 41,295	22,994	$ 24,442
Provision for Loan and Lease Losses	(14,101)	15,781	(1,611)
Recoveries	100	105	208
Charge-offs	0	(100)	(45)
Ending balance	$ 27,294	$ 41,295	$ 22,994
Net loan charge-offs as a percent of average outstanding loans during the period	0.00%	0.00%	0.00%
Construction and Land [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for Loan and Lease Losses		$ 2,515
Commercial business [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 35,007	23,370	$ 19,438
Provision for Loan and Lease Losses	(8,621)	12,615	7,478
Recoveries	1,797	3,265	625
Charge-offs	(1,762)	(7,253)	(4,171)
Ending balance	$ 26,421	$ 35,007	$ 23,370
Net loan charge-offs as a percent of average outstanding loans during the period	0.00%	(0.04%)	(0.04%)
Commercial business [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for Loan and Lease Losses		$ 3,010
Agricultural Business [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 4,914	4,120	$ 3,778
Provision for Loan and Lease Losses	(1,573)	(87)	1,206
Recoveries	30	1,823	47
Charge-offs	(181)	(591)	(911)
Ending balance	$ 3,190	$ 4,914	$ 4,120
Net loan charge-offs as a percent of average outstanding loans during the period	0.00%	0.01%	(0.01%)
Agricultural Business [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for Loan and Lease Losses		$ (351)
One- to four-family residential [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 9,913	4,136	$ 4,714
Provision for Loan and Lease Losses	(1,907)	(1,679)	(1,053)
Recoveries	199	467	561
Charge-offs	0	(136)	(86)
Ending balance	$ 8,205	$ 9,913	$ 4,136
Net loan charge-offs as a percent of average outstanding loans during the period	0.00%	0.00%	0.01%
One- to four-family residential [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for Loan and Lease Losses		$ 7,125
Consumer [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 14,466	8,202	$ 7,972
Provision for Loan and Lease Losses	(7,361)	4,603	1,722
Recoveries	760	328	548
Charge-offs	(914)	(1,640)	(2,040)
Ending balance	$ 6,951	$ 14,466	$ 8,202
Net loan charge-offs as a percent of average outstanding loans during the period	0.00%	(0.01%)	(0.02%)
Consumer [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for Loan and Lease Losses		$ 2,973
Unallocated [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 0	2,392	$ 5,191
Provision for Loan and Lease Losses	0	0	(2,799)
Recoveries	0	0	0
Charge-offs	0	0	0
Ending balance	$ 0	0	$ 2,392
Unallocated [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for Loan and Lease Losses		$ (2,392)

LOANS RECEIVABLE AND THE ALL_12

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivables Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	$ 14,044	$ 19,609
Equipment [Member]
Financing Receivables Collateral Dependent Loans [Line Items]
Collateral Dependent Loans, Amortized Cost	$ 641	$ 1,031

REAL ESTATE OWNED, HELD FOR S_3

REAL ESTATE OWNED, HELD FOR SALE, NET (REO Rollforward) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Real Estate [Abstract]
Real Estate Acquired Through Foreclosure, Residential	$ 0
Mortgage Loans in Process of Foreclosure, Amount	609,000
Real Estate Owned [Roll Forward]
Balance, beginning of period	816,000	$ 814,000	$ 2,611,000
Additions from loan foreclosures	512,000	1,588,000	109,000
Additions from acquisitions	0	0	650,000
Proceeds from dispositions of REO	(783,000)	(2,360,000)	(2,588,000)
Gain on sale of REO	307,000	819,000	32,000
Valuation adjustments in the period	0	(45,000)	0
Balance, end of period	$ 852,000	$ 816,000	$ 814,000

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Land(1)	[1]	$ 29,387	$ 32,196
Buildings and leasehold improvements(1)	[1]	150,238	153,934
Furniture and equipment		121,637	126,115
Property and equipment, gross		301,262	312,245
Less accumulated depreciation		(152,503)	(147,689)
Property and equipment, net		148,759	164,556
Real Estate Held for Development and Sale		$ 3,300	$ 8,400
[1]	The Company had $3.3 million and $8.4 million of properties held for sale that were included in land and buildings at December 31, 2021 and 2020, respectively.

PROPERTY AND EQUIPMENT, NET PRO

PROPERTY AND EQUIPMENT, NET PROPERTY AND EQUIPMENT, NET (Textual) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 17,345	$ 18,130	$ 17,282

DEPOSITS (Deposit Liabilities)

DEPOSITS (Deposit Liabilities) (Details) - USD ($)		Dec. 31, 2021	Dec. 31, 2020
Deposit Liabilities [Line Items]
Non-interest-bearing checking		$ 6,385,177,000	$ 5,492,924,000
Interest-bearing checking		1,947,414,000	1,569,435,000
Regular savings accounts		2,784,716,000	2,398,482,000
Money market accounts		2,370,995,000	2,191,135,000
Total interest-bearing transaction and savings accounts		7,103,125,000	6,159,052,000
Time Deposits, $250,000 or less		657,615,000	718,256,000
Time Deposits, More than $250,000		181,016,000	197,064,000
Interest-bearing certificates	[1]	838,631,000	915,320,000
Total deposits		14,326,933,000	12,567,296,000
Included in total deposits:
Public fund transaction accounts		353,874,000	302,875,000
Public fund interest-bearing certificates		39,961,000	59,127,000
Total public deposits		393,835,000	362,002,000
Business Combination, Acquired Deposits, Time Deposit Premium		0	58,000
Related Party Deposit Liabilities		13,100,000	11,200,000
Time deposits equal to or greater than $250,000		$ 184,500,000	$ 203,600,000
[1]	) Certificates of deposit included no acquisition discounts at December 31, 2021 and $58,000 of acquisition discounts at December 31, 2020.

DEPOSITS (Maturities and Weight

DEPOSITS (Maturities and Weighted Average Interest Rates of Certificates of Deposit) (Details) - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020
Maturities of Time Deposits [Abstract]
Maturing in one year or less		$ 652,694
Maturing after one year through two years		117,013
Maturing after two years through three years		47,057
Maturing after three years through four years		9,858
Maturing after four years through five years		10,552
Maturing after five years		1,457
Total certificates of deposit	[1]	$ 838,631	$ 915,320
Weighted Average Rate [Abstract]
Maturing in one year or less		0.45%
Maturing after one year through two years		0.63%
Maturing after two years through three years		0.79%
Maturing after three years through four years		0.99%
Maturing after four years through five years		0.38%
Maturing after five years		0.85%
Total certificates of deposits		0.50%
[1]	) Certificates of deposit included no acquisition discounts at December 31, 2021 and $58,000 of acquisition discounts at December 31, 2020.

ADVANCES FROM FEDERAL HOME LO_3

ADVANCES FROM FEDERAL HOME LOAN BANK OF DES MOINES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Advances from Federal Home Loan Banks [Abstract]
Federal Home Loan Bank, advances, collateral pledged	$ 0	$ 0
Federal Home Loan Bank, Advances, Fiscal Year Maturity [Abstract]
Maturing in one year or less	$ 50,000,000	$ 100,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate	2.72%	2.51%
Maturing after one year through three years	$ 0	$ 50,000,000
Federal Home Loan Bank, Advance, Maturity, Average Interest Rate, Year Three	0.00%	2.72%
Maturing after three years through five years	$ 0	$ 0
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate, Three to Four Years from Balance Sheet Date	0.00%	0.00%
Maturing after five years	$ 0	$ 0
Federal Home Loan Bank, Advance, Maturity, Average Interest Rate, after Year Five	0.00%	0.00%
Total FHLB advances	$ 50,000,000	$ 150,000,000
Federal Home Loan Bank, advances, average interest rate for year	2.72%	2.58%
Federal Home Loan Bank, advances, maximum outstanding at any month end	$ 150,000,000	$ 380,000,000
Federal Home Loan Bank, advances, average balance outstanding	$ 97,900,000	$ 215,100,000
Federal Home Loan Bank, Advances, Activity for Year, Average Interest Rate for Year	2.65%	2.34%
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	$ 2,380,000,000
Subsidiary, Banner Bank [Member]
Federal Home Loan Bank, Advances, Fiscal Year Maturity [Abstract]
Federal Home Loan Bank, advances, percentage of total assets to support credit line	45.00%

OTHER BORROWINGS (Schedule of O

OTHER BORROWINGS (Schedule of Other Borrowings) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Amount:
Total year-end outstanding	$ 264,490	$ 184,785
Repurchase Agreements [Member] | Retail repurchase agreements [Member]
Amount:
Maturing in one year or less	264,490	184,785
Maturing after one year through two years	0	0
Maturing after two years	0	0
Total year-end outstanding	$ 264,490	$ 184,785
Weighted Average Rate:
Maturing in one year or less, weighted average interest rate	0.13%	0.22%
Maturing after one year through two years, weighted average interest rate	0.00%	0.00%
Maturing after two years, weighted average interest rate	0.00%	0.00%
Total year-end outstanding, weighted average interest rate	0.13%	0.22%
Other Borrowings, Activity for Year [Abstract]
Average outstanding	$ 240,817	$ 158,478
Average outstanding, weighted average interest rate	0.19%	0.30%
Maximum outstanding at any month end	$ 258,779	$ 189,937

OTHER BORROWINGS (Textuals) (De

OTHER BORROWINGS (Textuals) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Securities pledged to secure retail repurchase agreements	$ 292,700,000
Funds Borrowed Against Current Borrowing Capacity	264,490,000	$ 184,785,000
Repurchase Agreements [Member] | Retail repurchase agreements [Member]
Debt Instrument [Line Items]
Funds Borrowed Against Current Borrowing Capacity	$ 264,490,000	184,785,000
Repurchase Agreements [Member] | Retail repurchase agreements [Member] | Minimum [Member]
Debt Instrument [Line Items]
Repurchase agreements, interest rate	0.05%
Repurchase Agreements [Member] | Retail repurchase agreements [Member] | Maximum [Member]
Debt Instrument [Line Items]
Repurchase agreements, interest rate	0.25%
Federal Reserve Bank Advances [Member] | Federal Reserve Bank of San Francisco [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 782,300,000
Funds Borrowed Against Current Borrowing Capacity	0	0
Subsidiary, Banner Bank [Member] | Federal Funds Purchased [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	125,000,000
Line of credit, current	$ 0	$ 0

JUNIOR SUBORDINATED DEBENTURE_3

JUNIOR SUBORDINATED DEBENTURES AND MANDATORILY REDEEMABLE TRUST PREFERRED SECURITIES (Details)	12 Months Ended
	Dec. 31, 2021USD ($)subsidiary	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Schedule of Trust Preferred Securities [Line Items]
Number of wholly-owned Grantor Trusts | subsidiary	9
Grantor trusts amount of tier one risk based capital	$ 1,440,694,000	$ 1,371,736,000
Loss on extinguishment of debt	2,284,000	0	$ 735,000
Repayment of junior subordinated debentures	8,248,000	$ 0	$ 0
Aggregate Liquidation Amount of Trust Preferred Securities [Member]
Schedule of Trust Preferred Securities [Line Items]
Repayment of junior subordinated debentures	8,000,000
Common Stock [Member]
Schedule of Trust Preferred Securities [Line Items]
Repayment of junior subordinated debentures	248,000
Junior Subordinated Debt [Member]
Schedule of Trust Preferred Securities [Line Items]
Long-term Debt, Gross	$ 100,000,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debentures Subject to Mandatory Redemption [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 139,696,000
Fair value adjustment	(19,881,000)
Total TPS liability at fair value	$ 119,815,000
Current Interest Rate	2.24%
Debentures Subject to Mandatory Redemption [Member] | Banner Capital Trusts [Member]
Schedule of Trust Preferred Securities [Line Items]
Grantor trusts amount of tier one risk based capital	$ 135,500,000
Grantor trusts percentage of tier one risk based capital	8.10%
Debentures Subject to Mandatory Redemption [Member] | Banner Capital Trust II [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 15,464,000
Current Interest Rate	3.47%
Interest Rate Spread, Description	Three-month LIBOR
Interest Rate Spread	3.35%
Debentures Subject to Mandatory Redemption [Member] | Banner Capital Trust III [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 15,465,000
Current Interest Rate	3.02%
Interest Rate Spread, Description	Three-month LIBOR
Interest Rate Spread	2.90%
Debentures Subject to Mandatory Redemption [Member] | Banner Capital Trust IV [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 15,465,000
Current Interest Rate	2.97%
Interest Rate Spread, Description	Three-month LIBOR
Interest Rate Spread	2.85%
Debentures Subject to Mandatory Redemption [Member] | Banner Capital Trust V [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 25,774,000
Current Interest Rate	1.73%
Interest Rate Spread, Description	Three-month LIBOR
Interest Rate Spread	1.57%
Debentures Subject to Mandatory Redemption [Member] | Banner Capital Trust VI [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 25,774,000
Current Interest Rate	1.79%
Interest Rate Spread, Description	Three-month LIBOR
Interest Rate Spread	1.62%
Debentures Subject to Mandatory Redemption [Member] | Banner Capital Trust VII [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 25,774,000
Current Interest Rate	1.51%
Interest Rate Spread, Description	Three-month LIBOR
Interest Rate Spread	1.38%
Debentures Subject to Mandatory Redemption [Member] | Greater Sacramento Bancorp Statutory Trust one [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 4,124,000
Current Interest Rate	3.47%
Interest Rate Spread, Description	Three-month LIBOR
Interest Rate Spread	3.35%
Debentures Subject to Mandatory Redemption [Member] | Greater Sacramento Bancorp Statutory Trust Two [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 4,124,000
Current Interest Rate	1.88%
Interest Rate Spread, Description	Three-month LIBOR
Interest Rate Spread	1.68%
Debentures Subject to Mandatory Redemption [Member] | Mission Oaks Statutory Trust One [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 7,732,000
Current Interest Rate	1.85%
Interest Rate Spread, Description	Three-month LIBOR
Interest Rate Spread	1.65%
Aggregate Liquidation Amount of Trust Preferred Securities [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 135,500,000
Aggregate Liquidation Amount of Trust Preferred Securities [Member] | Banner Capital Trust II [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	15,000,000
Aggregate Liquidation Amount of Trust Preferred Securities [Member] | Banner Capital Trust III [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	15,000,000
Aggregate Liquidation Amount of Trust Preferred Securities [Member] | Banner Capital Trust IV [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	15,000,000
Aggregate Liquidation Amount of Trust Preferred Securities [Member] | Banner Capital Trust V [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	25,000,000
Aggregate Liquidation Amount of Trust Preferred Securities [Member] | Banner Capital Trust VI [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	25,000,000
Aggregate Liquidation Amount of Trust Preferred Securities [Member] | Banner Capital Trust VII [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	25,000,000
Aggregate Liquidation Amount of Trust Preferred Securities [Member] | Greater Sacramento Bancorp Statutory Trust one [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	4,000,000
Aggregate Liquidation Amount of Trust Preferred Securities [Member] | Greater Sacramento Bancorp Statutory Trust Two [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	4,000,000
Aggregate Liquidation Amount of Trust Preferred Securities [Member] | Mission Oaks Statutory Trust One [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	7,500,000
Aggregate Liquidation Amount of Common Capital Securities [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	4,196,000
Aggregate Liquidation Amount of Common Capital Securities [Member] | Banner Capital Trust II [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	464,000
Aggregate Liquidation Amount of Common Capital Securities [Member] | Banner Capital Trust III [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	465,000
Aggregate Liquidation Amount of Common Capital Securities [Member] | Banner Capital Trust IV [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	465,000
Aggregate Liquidation Amount of Common Capital Securities [Member] | Banner Capital Trust V [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	774,000
Aggregate Liquidation Amount of Common Capital Securities [Member] | Banner Capital Trust VI [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	774,000
Aggregate Liquidation Amount of Common Capital Securities [Member] | Banner Capital Trust VII [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	774,000
Aggregate Liquidation Amount of Common Capital Securities [Member] | Greater Sacramento Bancorp Statutory Trust one [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	124,000
Aggregate Liquidation Amount of Common Capital Securities [Member] | Greater Sacramento Bancorp Statutory Trust Two [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	124,000
Aggregate Liquidation Amount of Common Capital Securities [Member] | Mission Oaks Statutory Trust One [Member]
Schedule of Trust Preferred Securities [Line Items]
Total TPS liability at par	$ 232,000

INCOME TAXES (Components of Inc

INCOME TAXES (Components of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current Federal, State and Local, Tax Expense (Benefit) [Abstract]
Current Federal Tax Expense (Benefit)	$ 20,461	$ 30,325	$ 25,278
Current State and Local Tax Expense (Benefit)	4,359	6,964	2,494
Current	24,820	37,289	27,772
Deferred Federal, State and Local, Tax Expense (Benefit) [Abstract]
Deferred Federal Income Tax Expense (Benefit)	18,278	(8,134)	7,738
Deferred State and Local Income Tax Expense (Benefit)	2,448	(2,630)	1,344
Total Deferred	20,726	(10,764)	9,082
Provision for (benefit from) income taxes	$ 45,546	$ 26,525	$ 36,854

INCOME TAXES (Effective Income

INCOME TAXES (Effective Income Tax Rate Reconciliation) (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract]
Federal income tax statutory rate	21.00%	21.00%	21.00%
Increase (decrease) in tax rate due to:
Tax-exempt interest	(3.00%)	(4.40%)	(2.20%)
Investment in life insurance	(0.40%)	(0.90%)	(0.50%)
State income taxes, net of federal tax offset	2.20%	2.50%	2.00%
Tax credits	(1.50%)	(2.60%)	(1.20%)
Merger and acquisition costs	0.00%	0.00%	0.10%
State audits and amended returns	0.00%	0.00%	(0.50%)
Low income housing partnerships, net of amortization	1.10%	1.60%	0.70%
Other	(0.90%)	1.40%	0.70%
Effective income tax rate	18.50%	18.60%	20.10%

INCOME TAXES (Schedule of Net D

INCOME TAXES (Schedule of Net Deferred Tax Asset ) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Loan loss and REO	$ 34,753	$ 43,158
Deferred compensation	21,193	18,309
Net operating loss carryforward	20,159	26,126
Federal and state tax credits	7,631	7,517
State net operating losses	5,179	5,400
Deferred Tax Asset, Loan Discount	1,830	3,365
Deferred Tax Asset, FAS 115	14,136	14,088
Other	5,091	9,177
Total deferred tax assets	109,972	127,140
Deferred tax liabilities:
Depreciation	(7,119)	(7,537)
Deferred loan fees, servicing rights and loan origination costs	(12,696)	(11,646)
Intangibles	(4,977)	(6,278)
deferred tax liabilities, right-of-use asset	(13,071)	(13,144)
deferred tax liability, unrealized gains on available-for-sale securities	91	(21,662)
Financial instruments accounted for under fair value accounting	(878)	(947)
Total deferred tax liabilities	(38,650)	(61,214)
Deferred income tax asset	71,322	65,926
Valuation allowance	(184)	(184)
Deferred tax asset, net	$ 71,138	$ 65,742

INCOME TAXES (Textuals) (Detail

INCOME TAXES (Textuals) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforward, amount expected to be utilized on an annual basis	$ 6,900,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	96,000,000	$ 124,400,000
Operating loss carryforward, amount expected to be utilized on an annual basis	21,500,000
Operating Loss And General Business Credits Utilization Limit	110,000
Tax basis bad debt reserves for which no income tax liability has been booked	5,400,000	5,400,000
Unrecognized deferred tax liability related to bad debt reserves	1,100,000
Domestic Tax Authority [Member] | General Business Tax Credit Carryforward [Member]
Operating Loss Carryforwards [Line Items]
Federal and state tax credit carryforwards	3,300,000	3,300,000
Domestic Tax Authority [Member] | Alternative Minimum Tax Credit Carryforward [Member]
Operating Loss Carryforwards [Line Items]
Federal and state tax credit carryforwards	4,200,000	4,200,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	72,500,000	$ 76,300,000
Operating loss carryforwards, valuation allowance	184,000
Minimum [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforward, amount expected to be utilized on an annual basis	525,000
Maximum [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforward, amount expected to be utilized on an annual basis	$ 21,500,000

INCOME TAXES Affordable Housing

INCOME TAXES Affordable Housing Tax Credit Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Amortization Method Qualified Affordable Housing Project Investments	$ 56,589	$ 33,528
Qualified Affordable Housing Project Investments, Commitment	31,174	18,306
Affordable Housing Tax Credits and Other Tax Benefits, Amount	4,390	3,842	$ 1,916
Amortization Method Qualified Affordable Housing Project Investments, Amortization	$ 3,816	$ 2,992	$ 1,633

INCOME TAXES (Unrecognized Tax

INCOME TAXES (Unrecognized Tax Benefits Rollforward) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Unrecognized tax benefits [Roll Forward]
Unrecognized Tax Benefits, Beginning Balance	$ 450	$ 275
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	365	0
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions	185	175
Unrecognized Tax Benefits, Ending Balance	$ 1,000	$ 450

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Defined contribution plan expense	$ 6,500	$ 6,700	$ 6,200
Defined contribution plan, employer matching contribution percent	4.00%
Deferred compensation liability	$ 46,684	45,460
Carrying value of shares held in trust for stock related compensation plans	7,435	7,636
Cash surrender value of bank-owned life insurance policies	244,200	191,800
Supplemental Retirement and Salary Contribution Plans [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred compensation plans expense	3,300	2,100	$ 3,400
Deferred compensation liability	39,400	40,100
Deferred Compensation Plans and Rabbi Trusts [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred compensation liability	15,000	11,400
Carrying value of shares held in trust for stock related compensation plans	$ 7,400	$ 7,600

STOCK-BASED COMPENSATION PLAN_2

STOCK-BASED COMPENSATION PLANS (Restricted Stock and Restricted Stock Units Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Weighted Average Grant-Date Fair Value (in dollars per share):
Document Period End Date	Dec. 31, 2021
Restricted Stock and Restricted Stock Units [Member]
Unvested Shares: [Roll Forward]
Unvested, Beginning Balance	578,136	382,872	318,097
Granted	183,548	384,807	227,262
Vested	(232,267)	(146,919)	(120,675)
Forfeited	(53,195)	(42,624)	(41,812)
Unvested, Ending Balance	476,222	578,136	382,872
Weighted Average Grant-Date Fair Value (in dollars per share):
Unvested, Beginning Balance	$ 40.76	$ 54.39	$ 52.43
Granted	55.52	33.49	53.50
Vested	45.37	55.18	50.23
Forfeited	45.95	47.90	46.25
Unvested, Ending Balance	$ 43.62	$ 40.76	$ 54.39

STOCK-BASED COMPENSATION PLAN_3

STOCK-BASED COMPENSATION PLANS (Textuals) (Details) - USD ($) $ in Millions	12 Months Ended			44 Months Ended	92 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2021	Dec. 31, 2021	Apr. 24, 2018	Apr. 22, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Document Period End Date	Dec. 31, 2021
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 9.3	$ 9.2	$ 7.1
Unrecognized compensation expense	$ 10.9			$ 10.9	$ 10.9
Unrecognized compensation expense, period for recognition	35 months
2014 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized							900,000
2014 Omnibus Incentive Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period					302,254
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	2,239			2,239	2,239
2014 Omnibus Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period					414,716
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	96,589			96,589	96,589
Two Thousand Eighteen Omnibus Incentive Plan 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized						900,000
Two Thousand Eighteen Omnibus Incentive Plan 2018 [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period				467,604
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	377,394			377,394	377,394

REGULATORY CAPITAL REQUIREMEN_3

REGULATORY CAPITAL REQUIREMENTS (Details) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Total capital to risk-weighted assets:
Actual	$ 1,663,943	$ 1,608,387
Actual, Ratio	0.1471	0.1473
Minimum for Capital Adequacy Purposes	$ 904,633	$ 873,472
Minimum for Capital Adequacy Purposes, Ratio	0.0800	0.0800
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions	$ 1,130,791	$ 1,091,840
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions, Ratio	0.1000	0.1000
Tier 1 capital to risk-weighted assets:
Actual	$ 1,440,694	$ 1,371,736
Actual, Ratio	0.1274	0.1256
Minimum for Capital Adequacy Purposes	$ 678,474	$ 655,104
Minimum for Capital Adequacy Purposes, Ratio	0.0600	0.0600
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions	$ 678,474	$ 655,104
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions, Ratio	0.0600	0.0600
Tier 1 leverage capital to average assets:
Actual	$ 1,440,694	$ 1,371,736
Actual, Ratio	0.0876	0.0950
Minimum for Capital Adequacy Purposes	$ 658,091	$ 577,331
Minimum for Capital Adequacy Purposes, Ratio	0.0400	0.0400
Tier 1 common equity to risk-weighted assets:
Banking Regulation, Common Equity Tier One Risk-Based Capital, Actual	$ 1,305,194	$ 1,228,236
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Actual	0.1154	0.1125
Banking Regulation, Common Equity Tier One Risk-Based Capital, Capital Adequacy, Minimum	$ 508,856	$ 491,328
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0450	0.0450
Banner Bank [Member]
Total capital to risk-weighted assets:
Actual	$ 1,552,204	$ 1,438,012
Actual, Ratio	0.1373	0.1339
Minimum for Capital Adequacy Purposes	$ 904,159	$ 859,260
Minimum for Capital Adequacy Purposes, Ratio	0.0800	0.0800
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions	$ 1,130,199	$ 1,074,075
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions, Ratio	0.1000	0.1000
Tier 1 capital to risk-weighted assets:
Actual	$ 1,428,955	$ 1,303,590
Actual, Ratio	0.1264	0.1214
Minimum for Capital Adequacy Purposes	$ 678,119	$ 644,445
Minimum for Capital Adequacy Purposes, Ratio	0.0600	0.0600
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions	$ 904,159	$ 859,260
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions, Ratio	0.0800	0.0800
Tier 1 leverage capital to average assets:
Actual	$ 1,428,955	$ 1,303,590
Actual, Ratio	0.0869	0.0922
Minimum for Capital Adequacy Purposes	$ 657,882	$ 565,620
Minimum for Capital Adequacy Purposes, Ratio	0.0400	0.0400
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions	$ 822,353	$ 707,025
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions, Ratio	0.0500	0.0500
Tier 1 common equity to risk-weighted assets:
Banking Regulation, Common Equity Tier One Risk-Based Capital, Actual	$ 1,428,955	$ 1,303,590
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Actual	0.1264	0.1214
Banking Regulation, Common Equity Tier One Risk-Based Capital, Capital Adequacy, Minimum	$ 508,589	$ 483,334
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Capital Adequacy, Minimum	0.0450	0.0450
Banking Regulation, Common Equity Tier One Risk-Based Capital, Well Capitalized, Minimum	$ 734,629	$ 698,149
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Well Capitalized, Minimum	0.0650	0.0650
Islanders Bank
Total capital to risk-weighted assets:
Actual		$ 29,333
Actual, Ratio		0.1565
Minimum for Capital Adequacy Purposes		$ 14,997
Minimum for Capital Adequacy Purposes, Ratio		0.0800
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions		$ 18,747
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions, Ratio		0.1000
Tier 1 capital to risk-weighted assets:
Actual		$ 26,983
Actual, Ratio		0.1439
Minimum for Capital Adequacy Purposes		$ 11,248
Minimum for Capital Adequacy Purposes, Ratio		0.0600
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions		$ 14,997
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions, Ratio		0.0800
Tier 1 leverage capital to average assets:
Actual		$ 26,983
Actual, Ratio		0.0787
Minimum for Capital Adequacy Purposes		$ 13,720
Minimum for Capital Adequacy Purposes, Ratio		0.0400
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions		$ 17,150
Minimum to be Categorized as Well-Capitalized Under Prompt Corrective Action Provisions, Ratio		0.0500
Tier 1 common equity to risk-weighted assets:
Banking Regulation, Common Equity Tier One Risk-Based Capital, Actual		$ 26,983
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Actual		0.1439
Banking Regulation, Common Equity Tier One Risk-Based Capital, Capital Adequacy, Minimum		$ 8,436
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Capital Adequacy, Minimum		0.0450
Banking Regulation, Common Equity Tier One Risk-Based Capital, Well Capitalized, Minimum		$ 12,185
Banking Regulation, Common Equity Tier One Risk-Based Capital Ratio, Well Capitalized, Minimum		0.0650

GOODWILL, OTHER INTANGIBLE AS_3

GOODWILL, OTHER INTANGIBLE ASSETS AND MORTGAGE SERVICING RIGHTS GOODWILL, OTHER INTANGIBLE ASSETS AND MORTGAGE SERVICING RIGHTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Other Changes		$ 0
Accounting Standards Update 2016-02 Cumulative Effect, Period of Adoption | Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Other Changes		$ (225)
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	8 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years

GOODWILL, OTHER INTANGIBLE AS_4

GOODWILL, OTHER INTANGIBLE ASSETS AND MORTGAGE SERVICING RIGHTS (Finite-Lived Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Goodwill, beginning of period	$ 373,121	$ 373,121	$ 339,154
Intangible Assets, Net (Including Goodwill), beginning of period	394,547	402,279	372,078
Goodwill, Acquired During Period			33,967
Acquired Intangible Assets (Including Goodwill)			38,577
Amortization	(6,571)	(7,732)	(8,151)
Finite-Lived Intangible Assets, Other Changes			0
Intangible Assets (including Goodwill), Other Changes			(225)
Goodwill, end of period	373,121	373,121	373,121
Balance, end of period	14,855
Intangible Assets, Net (Including Goodwill), end of period	387,976	394,547	402,279
Core Deposit Intangibles [Member]
Goodwill [Line Items]
Balance, beginning of period	21,426	29,158	32,699
Additions through acquisition			4,610
Amortization	(6,571)	(7,732)	(8,151)
Balance, end of period	14,855	21,426	29,158
Other Intangible Assets [Member]
Goodwill [Line Items]
Balance, beginning of period	0	0	225
Additions through acquisition			0
Amortization	0	0	0
Balance, end of period	$ 0	$ 0	0
Other Intangible Assets [Member] | Accounting Standards Update 2016-02 Cumulative Effect, Period of Adoption
Goodwill [Line Items]
Finite-Lived Intangible Assets, Other Changes			$ (225)

GOODWILL, OTHER INTANGIBLE AS_5

GOODWILL, OTHER INTANGIBLE ASSETS AND MORTGAGE SERVICING RIGHTS (Estimated Annual Amortization Expense) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Expected Amortization, Year One	$ 5,317
Finite-Lived Intangible Asset, Expected Amortization, Year Two	3,814
Finite-Lived Intangible Asset, Expected Amortization, Year Three	2,659
Finite-Lived Intangible Asset, Expected Amortization, Year Four	1,575
Finite-Lived Intangible Asset, Expected Amortization, Year Five	904
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	586
Net carrying amount	14,855
Core Deposit Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Net carrying amount	$ 14,855	$ 21,426	$ 29,158	$ 32,699

GOODWILL, OTHER INTANGIBLE AS_6

GOODWILL, OTHER INTANGIBLE ASSETS AND MORTGAGE SERVICING RIGHTS (Mortgage Servicing Rights) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Servicing Asset at Amortized Value, Balance [Roll Forward]
Servicing Asset at Amortized Cost, Additions		$ 159		$ 175		$ 168
Serviced Loans
Servicing Assets at Amortized Value [Line Items]
Loans serviced for others		2,770,000		2,640,000
Mortgage Servicing Rights
Servicing Assets at Amortized Value [Line Items]
Custodial accounts		3,200		3,800
Servicing Asset at Amortized Value, Balance [Roll Forward]
Balance, beginning of the year		15,223	[1]	14,148	[1]	14,638
Amounts capitalized		7,260		8,572		4,392
Amortization		(6,580)		(7,672)		(5,050)	[2]
Valuation adjustments in the period		(1,144)		0		0
Balance, end of the year	[1]	$ 17,206		$ 15,223		$ 14,148
[1]	(2) There was no valuation allowance on mortgage servicing rights as of both December 31, 2021 and 2020.
[2]	Amortization of mortgage servicing rights is recorded as a reduction of loan servicing income. Any unamortized balance is fully written off if the loan repays in full.

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Assets and Liabilities Measured at Fair Value) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Reported Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	$ 2,134,300	$ 1,234,183
Trading Securities, Fair Value	26,981	24,980
Securities—available-for-sale	3,638,993	2,322,593
Securities purchased under agreements to resell	300,000	0
Loans receivable held for sale	96,487	243,795
Loans receivable	9,084,763	9,870,982
FHLB stock	12,000	16,358
Bank-owned life insurance	244,156	191,830
MSRs	16,045	15,223
SBA servicing asset	1,161	0
Investments in limited partnerships	10,257	2,819
Deposits, Demand NOW and Money Market Accounts, Fair Value Disclosure	10,703,586	9,253,494
Deposits, Savings, Fair Value Disclosure	2,784,716	2,398,482
Deposits, Certificates of Deposit, Fair Value Disclosure	838,631	915,320
Advances from FHLB	50,000	150,000
Other borrowings	264,490	184,785
Junior subordinated debentures net of unamortized deferred issuance costs at fair value	119,815	116,974
Reported Value Measurement [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	20,826	39,066
Derivative liabilities	11,336	22,336
Reported Value Measurement [Member] | Interest Rate Swap [Member] | Cash Flow Hedging
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	279	0
Reported Value Measurement [Member] | Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,555	5,641
Derivative liabilities	140	1,755
Reported Value Measurement [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Held-to-maturity, Fair Value	464,008	410,038
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Held-to-maturity, Fair Value	57,347	11,769
Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	2,134,300	1,234,183
Trading Securities, Fair Value	26,981	24,980
Securities—available-for-sale	3,638,993	2,322,593
Securities purchased under agreements to resell	300,000	0
Loans receivable held for sale	96,914	245,667
Loans receivable	9,100,516	9,810,293
FHLB stock	12,000	16,358
Bank-owned life insurance	244,156	191,830
MSRs	24,393	18,084
SBA servicing asset	1,161	0
Investments in limited partnerships	10,257	2,819
Deposits, Demand NOW and Money Market Accounts, Fair Value Disclosure	10,703,586	9,253,494
Deposits, Savings, Fair Value Disclosure	2,784,716	2,398,482
Deposits, Certificates of Deposit, Fair Value Disclosure	836,877	919,920
Advances from FHLB	50,287	152,779
Other borrowings	264,490	184,785
Subordinated notes, net	105,241	98,201
Junior subordinated debentures net of unamortized deferred issuance costs at fair value	119,815	116,974
Estimate of Fair Value Measurement [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	20,826	39,066
Derivative liabilities	11,336	22,336
Estimate of Fair Value Measurement [Member] | Interest Rate Swap [Member] | Cash Flow Hedging
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	279	0
Estimate of Fair Value Measurement [Member] | Interest Rate Contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,555	5,641
Derivative liabilities	140	1,755
Estimate of Fair Value Measurement [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Held-to-maturity, Fair Value	484,483	436,882
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Held-to-maturity, Fair Value	57,370	11,799
Trading Securities, Fair Value	26,981	24,980
Securities—available-for-sale	3,638,993	2,322,593
Debt Securities, Held-to-maturity, Fair Value	541,853	448,681
Securities purchased under agreements to resell	300,000	0
Loans receivable held for sale	39,775	133,554
Advances from FHLB	50,000	150,000
Subordinated notes, net	$ 98,564	$ 98,201

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS (Fair Value By Balance Sheet Location) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets:
Trading Securities, Fair Value	$ 26,981	$ 24,980
Securities—available-for-sale	3,638,993	2,322,593
Loans Held-for-sale, Fair Value	39,775	133,554
Fair Value, Recurring [Member]
Assets:
Securities—available-for-sale	3,638,993	2,322,593
Assets, Fair Value Disclosure	3,739,548	2,528,653
Liabilities:
Junior subordinated debentures at fair value	119,815	116,974
Financial and Nonfinancial Liabilities, Fair Value Disclosure	131,570	141,065
Fair Value, Recurring [Member] | Interest Rate Swap [Member]
Assets:
Derivatives	20,826	39,066
Liabilities:
Derivatives	11,336	22,336
Fair Value, Recurring [Member] | Interest Rate Swap [Member] | Cash Flow Hedging
Liabilities:
Derivatives	279
Fair Value, Recurring [Member] | Interest Rate Contract [Member]
Assets:
Derivatives	1,555	5,641
Liabilities:
Derivatives	140	1,755
Fair Value, Recurring [Member] | TPS and TRUP CDOs [Member]
Assets:
Trading Securities, Fair Value	26,981	24,980
Fair Value, Recurring [Member] | U.S. Government and agency obligations
Assets:
Securities—available-for-sale	201,332	141,735
Fair Value, Recurring [Member] | Municipal bonds
Assets:
Securities—available-for-sale	308,612	303,518
Fair Value, Recurring [Member] | Corporate bonds
Assets:
Securities—available-for-sale	117,347	221,769
Fair Value, Recurring [Member] | Mortgage Backed Securities, Other [Member]
Assets:
Securities—available-for-sale	2,805,268	1,646,152
Fair Value, Recurring [Member] | Asset-backed securities
Assets:
Securities—available-for-sale	206,434	9,419
Fair Value, Recurring [Member] | Loans [Member]
Assets:
Loans Held-for-sale, Fair Value	39,775	133,554
Fair Value, Recurring [Member] | SBA Servicing Asset
Assets:
SBA servicing asset	1,161
Fair Value, Recurring [Member] | Investment in Limited Partnerships
Assets:
Investments in limited partnerships	10,257
Fair Value, Recurring [Member] | Level 1 [Member]
Assets:
Securities—available-for-sale	0	0
Assets, Fair Value Disclosure	0	0
Liabilities:
Junior subordinated debentures at fair value	0	0
Financial and Nonfinancial Liabilities, Fair Value Disclosure	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | Interest Rate Swap [Member]
Assets:
Derivatives	0	0
Liabilities:
Derivatives	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | Interest Rate Swap [Member] | Cash Flow Hedging
Liabilities:
Derivatives	0
Fair Value, Recurring [Member] | Level 1 [Member] | Interest Rate Contract [Member]
Assets:
Derivatives	0	0
Liabilities:
Derivatives	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | TPS and TRUP CDOs [Member]
Assets:
Trading Securities, Fair Value	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | U.S. Government and agency obligations
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | Municipal bonds
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | Corporate bonds
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | Mortgage Backed Securities, Other [Member]
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | Asset-backed securities
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | Loans [Member]
Assets:
Loans Held-for-sale, Fair Value	0	0
Fair Value, Recurring [Member] | Level 1 [Member] | SBA Servicing Asset
Assets:
SBA servicing asset	0
Fair Value, Recurring [Member] | Level 1 [Member] | Investment in Limited Partnerships
Assets:
Investments in limited partnerships	0
Fair Value, Recurring [Member] | Level 2 [Member]
Assets:
Securities—available-for-sale	3,638,993	2,322,593
Assets, Fair Value Disclosure	3,699,682	2,495,633
Liabilities:
Junior subordinated debentures at fair value	0	0
Financial and Nonfinancial Liabilities, Fair Value Disclosure	11,755	24,091
Fair Value, Recurring [Member] | Level 2 [Member] | Interest Rate Swap [Member]
Assets:
Derivatives	20,826	39,066
Liabilities:
Derivatives	11,336	22,336
Fair Value, Recurring [Member] | Level 2 [Member] | Interest Rate Swap [Member] | Cash Flow Hedging
Liabilities:
Derivatives	279
Fair Value, Recurring [Member] | Level 2 [Member] | Interest Rate Contract [Member]
Assets:
Derivatives	88	420
Liabilities:
Derivatives	140	1,755
Fair Value, Recurring [Member] | Level 2 [Member] | TPS and TRUP CDOs [Member]
Assets:
Trading Securities, Fair Value	0	0
Fair Value, Recurring [Member] | Level 2 [Member] | U.S. Government and agency obligations
Assets:
Securities—available-for-sale	201,332	141,735
Fair Value, Recurring [Member] | Level 2 [Member] | Municipal bonds
Assets:
Securities—available-for-sale	308,612	303,518
Fair Value, Recurring [Member] | Level 2 [Member] | Corporate bonds
Assets:
Securities—available-for-sale	117,347	221,769
Fair Value, Recurring [Member] | Level 2 [Member] | Mortgage Backed Securities, Other [Member]
Assets:
Securities—available-for-sale	2,805,268	1,646,152
Fair Value, Recurring [Member] | Level 2 [Member] | Asset-backed securities
Assets:
Securities—available-for-sale	206,434	9,419
Fair Value, Recurring [Member] | Level 2 [Member] | Loans [Member]
Assets:
Loans Held-for-sale, Fair Value	39,775	133,554
Fair Value, Recurring [Member] | Level 2 [Member] | SBA Servicing Asset
Assets:
SBA servicing asset	0
Fair Value, Recurring [Member] | Level 2 [Member] | Investment in Limited Partnerships
Assets:
Investments in limited partnerships	0
Fair Value, Recurring [Member] | Level 3 [Member]
Assets:
Securities—available-for-sale	0	0
Assets, Fair Value Disclosure	39,866	33,020
Liabilities:
Junior subordinated debentures at fair value	119,815	116,974
Financial and Nonfinancial Liabilities, Fair Value Disclosure	119,815	116,974
Fair Value, Recurring [Member] | Level 3 [Member] | Interest Rate Swap [Member]
Assets:
Derivatives	0	0
Liabilities:
Derivatives	0	0
Fair Value, Recurring [Member] | Level 3 [Member] | Interest Rate Swap [Member] | Cash Flow Hedging
Liabilities:
Derivatives	0
Fair Value, Recurring [Member] | Level 3 [Member] | Interest Rate Contract [Member]
Assets:
Derivatives	1,467	5,221	$ 791
Liabilities:
Derivatives	0	0
Fair Value, Recurring [Member] | Level 3 [Member] | TPS and TRUP CDOs [Member]
Assets:
Trading Securities, Fair Value	26,981	24,980
Fair Value, Recurring [Member] | Level 3 [Member] | U.S. Government and agency obligations
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 3 [Member] | Municipal bonds
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 3 [Member] | Corporate bonds
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 3 [Member] | Mortgage Backed Securities, Other [Member]
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 3 [Member] | Asset-backed securities
Assets:
Securities—available-for-sale	0	0
Fair Value, Recurring [Member] | Level 3 [Member] | Loans [Member]
Assets:
Loans Held-for-sale, Fair Value	0	$ 0
Fair Value, Recurring [Member] | Level 3 [Member] | SBA Servicing Asset
Assets:
SBA servicing asset	1,161
Fair Value, Recurring [Member] | Level 3 [Member] | Investment in Limited Partnerships
Assets:
Investments in limited partnerships	$ 10,257

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS (Asset Inputs) (Details) - Level 3 [Member]	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
TPS Securities [Member] | Weighted Average [Member] | Valuation, Income Approach [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Input, Discount Rate	3.71%	4.24%
Impaired Loans [Member] | Minimum [Member] | discount to appraised value [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
fair value inputs, discount to appraised value	8.50%	0.00%
Impaired Loans [Member] | Maximum [Member] | discount to appraised value [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
fair value inputs, discount to appraised value	20.00%	20.00%
Real Estate Owned [Member] | Weighted Average [Member] | discount to appraised value [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
fair value inputs, discount to appraised value	60.90%	51.86%
Interest Rate Lock Commitments [Member] | Weighted Average [Member] | Valuation, Pricing Model [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Input, Pull-Through Rate	86.64%	86.35%
SBA Servicing Rights | Weighted Average [Member] | Valuation, Income Approach [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Input, Constant Prepayment Rate	12.00%
Junior Subordinated Debt [Member] | Weighted Average [Member] | Valuation, Income Approach [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Input, Discount Rate	3.71%	4.24%

FAIR VALUE OF FINANCIAL INSTR_6

FAIR VALUE OF FINANCIAL INSTRUMENTS (Unobservable Inputs Rollforward) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Interest Rate Contract [Member] | Fair Value, Recurring [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative assets	$ 1,555	$ 5,641
Interest Rate Contract [Member] | Level 3 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Assets gains (losses)	(3,754)	4,430
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative assets	1,467	5,221	$ 791
Borrowings - Junior Subordinated Debentures [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	116,974	119,304
Liabilities (gains) losses	11,089	(2,330)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Redemptions	8,248
Purchases, issuances and settlements	0	0
Ending balance	119,815	116,974
TPS and TRUP CDOs [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	24,980	25,636
Assets gains (losses)	2,001	(656)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases, (Sales), Issuances, (Settlements)	0
Ending balance	26,981	24,980
Investment in Limited Partnerships | Level 3 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	2,819	467
Assets gains (losses)	2,615	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases, (Sales), Issuances, (Settlements)	4,823	2,352
Ending balance	10,257	2,819
SBA Servicing Rights | Level 3 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	0	0
Assets gains (losses)	1,161
Ending balance	$ 1,161	$ 0

FAIR VALUE OF FINANCIAL INSTR_7

FAIR VALUE OF FINANCIAL INSTRUMENTS (Assets Measured on Nonrecurring Basis) (Details) - Nonrecurring [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 2,989	$ 3,482
REO	852	816
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
REO	0	0
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
REO	0	0
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Inputs Reconciliation, Gain (Loss) Included in Earnings	(303)	(3,527)	$ (425)
Impaired loans	2,989	3,482
REO		816
Impaired Loans [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Inputs Reconciliation, Gain (Loss) Included in Earnings	(303)	(3,482)	(425)
Real Estate [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Inputs Reconciliation, Gain (Loss) Included in Earnings	$ 0	$ (45)	$ 0

BANNER CORPORATION (PARENT CO_3

BANNER CORPORATION (PARENT COMPANY ONLY) (Statements of Financial Position) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
ASSETS
Other assets	$ 171,471	$ 144,823
Total assets	16,804,872	15,031,623
LIABILITIES AND SHAREHOLDERS’ EQUITY
Subordinated notes, net	98,564	98,201
Junior subordinated debentures at fair value	119,815	116,974
Shareholders’ equity	1,690,327	1,666,264	$ 1,594,034	$ 1,478,595
Total liabilities and stockholders' equity	16,804,872	15,031,623
Banner Corporation
ASSETS
Cash	106,329	131,594
Investment in trust equities	4,196	4,444
Investment in subsidiaries	1,801,764	1,751,141
Other assets	5,877	2,852
Total assets	1,918,166	1,890,031
LIABILITIES AND SHAREHOLDERS’ EQUITY
Miscellaneous liabilities	5,723	2,170
Deferred tax liability, net	3,737	6,422
Subordinated notes, net	98,564	98,201
Junior subordinated debentures at fair value	119,815	116,974
Shareholders’ equity	1,690,327	1,666,264
Total liabilities and stockholders' equity	$ 1,918,166	$ 1,890,031

BANNER CORPORATION (PARENT CO_4

BANNER CORPORATION (PARENT COMPANY ONLY) (Statements of Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
INTEREST INCOME:
Interest-bearing deposits	$ 496,891	$ 481,301	$ 468,919
OTHER INCOME (EXPENSE):
Other income	12,875	6,821	8,624
Interest on other borrowings	(467)	(603)	(330)
Other expenses	(24,236)	(22,712)	(27,387)
Income before provision for income taxes	246,594	142,453	183,132
PROVISION FOR INCOME TAXES	45,546	26,525	36,854
Net Income (Loss) Attributable to Parent	201,048	115,928	146,278
Banner Corporation
INTEREST INCOME:
Interest-bearing deposits	97	112	98
OTHER INCOME (EXPENSE):
Dividend income from subsidiaries	99,788	87,748	119,333
Equity in undistributed income of subsidiaries	112,814	36,401	35,134
Other income	146	62	33
Interest on other borrowings	(8,780)	(7,204)	(6,574)
Other expenses	(7,391)	(3,530)	(4,045)
Income before provision for income taxes	196,674	113,589	143,979
PROVISION FOR INCOME TAXES	(4,374)	(2,339)	(2,299)
Net Income (Loss) Attributable to Parent	$ 201,048	$ 115,928	$ 146,278

BANNER CORPORATION (PARENT CO_5

BANNER CORPORATION (PARENT COMPANY ONLY) (Statements of Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
OPERATING ACTIVITIES:
Net income	$ 201,048	$ 115,928	$ 146,278
Adjustments to reconcile net income to net cash provided from operating activities:
Decrease in deferred taxes	16,357	(13,963)	7,290
Net change in valuation of financial instruments carried at fair value	(4,616)	656	208
Stock-based compensation		9,168	7,142
Loss on extinguishment of debt	2,284	0	735
Net change in other assets	2,200	(27,559)	(10,171)
Net change in other liabilities	(11,083)	4,385	5,588
Net cash provided from operating activities	301,578	125,386	149,609
INVESTING ACTIVITIES:
Net cash used by investing activities	(1,015,426)	(1,454,624)	(143,114)
FINANCING ACTIVITIES:
Net proceeds from issuance of subordinated notes	0	98,027	0
Repayment of junior subordinated debentures	(8,248)	0	0
Proceeds from redemption of trust securities related to junior subordinated debentures	248	0	0
Taxes paid related to net share settlement for equity awards	(3,228)	(1,453)	(1,915)
Cash paid for repurchase of common stock	(56,528)	(31,775)	(53,922)
Cash dividends paid	(57,621)	(94,078)	(56,074)
Net cash provided from financing activities	1,613,965	2,255,686	29,044
CASH AND DUE FROM BANKS, BEGINNING OF YEAR	311,899
CASH AND DUE FROM BANKS, END OF YEAR	358,461	311,899
Banner Corporation
OPERATING ACTIVITIES:
Net income	201,048	115,928	146,278
Adjustments to reconcile net income to net cash provided from operating activities:
Equity in undistributed income of subsidiaries	(112,814)	(36,401)	(35,134)
Decrease in deferred taxes	(571)	1,438	6,969
Net change in valuation of financial instruments carried at fair value	55	0	0
Stock-based compensation	9,258	9,168	7,142
Loss on extinguishment of debt	2,284	0	0
Net change in other assets	(2,970)	16,756	2,594
Net change in other liabilities	4,050	(235)	(120)
Net cash provided from operating activities	100,340	106,654	127,729
INVESTING ACTIVITIES:
Other investing activities	(228)	(38)	(32)
Acquisitions	0	0	(442)
Net cash used by investing activities	(228)	(38)	410
FINANCING ACTIVITIES:
Net proceeds from issuance of subordinated notes	0	98,027	0
Repayment of junior subordinated debentures	(8,248)	0	0
Proceeds from redemption of trust securities related to junior subordinated debentures	248	0	0
Taxes paid related to net share settlement for equity awards	(3,228)	(1,453)	(1,915)
Cash paid for repurchase of common stock	(56,528)	(31,775)	(53,922)
Cash dividends paid	(57,621)	(94,078)	(56,074)
Net cash provided from financing activities	(125,377)	(29,279)	(111,911)
NET CHANGE IN CASH AND CASH EQUIVALENTS	(25,265)	77,337	16,228
CASH AND DUE FROM BANKS, BEGINNING OF YEAR	131,594	54,257	38,029
CASH AND DUE FROM BANKS, END OF YEAR	$ 106,329	$ 131,594	$ 54,257

STOCK REPURCHASES (Details)

STOCK REPURCHASES (Details) - Common Stock [Member] - $ / shares	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 22, 2021	Dec. 21, 2020	Mar. 27, 2019
Stock repurchases
Stock surrendered during period, shares			59,730	41,507	33,777
Banner Corp 2019 Share Repurchase Authorization [Member]
Stock repurchases
Stock Repurchase Program, Number of Shares Authorized to be Repurchased								1,757,637
Stock Repurchase Program, Number of Shares Authorized to be Repurchased, Percent of Total Outstanding								5.00%
Stock Repurchased During Period, Shares	624,780	1,000,000
Stock Repurchased During Period, Average Price Per Share	$ 50.84	$ 53.90
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased				757,637
Banner Corp 2020 Share Repurchase Authorization
Stock repurchases
Stock Repurchase Program, Number of Shares Authorized to be Repurchased							1,757,781
Stock Repurchase Program, Number of Shares Authorized to be Repurchased, Percent of Total Outstanding							5.00%
Stock Repurchased During Period, Shares			1,050,000
Stock Repurchased During Period, Average Price Per Share			$ 53.84
Banner Corp 2021 Share Repurchase Authorization
Stock repurchases
Stock Repurchase Program, Number of Shares Authorized to be Repurchased						1,712,510
Stock Repurchase Program, Number of Shares Authorized to be Repurchased, Percent of Total Outstanding						5.00%

CALCULATION OF EARNINGS PER C_3

CALCULATION OF EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Net Income (Loss) Attributable to Parent	$ 201,048	$ 115,928	$ 146,278
Weighted average number of common shares outstanding
Basic weighted average shares outstanding (in shares)	34,610,056	35,264,252	34,868,434
Diluted weighted shares outstanding (in shares)	34,919,188	35,528,848	34,967,684
Earnings per common share
Basic (in dollars per share)	$ 5.81	$ 3.29	$ 4.20
Diluted (in dollars per share)	$ 5.76	$ 3.26	$ 4.18

CALCULATION OF EARNINGS PER C_4

CALCULATION OF EARNINGS PER COMMON SHARE (Textuals) (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Unvested restricted stock shares included in computation of diluted earnings per share	476,222	578,136	367,230

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Reserve for Unfunded Loan Commitments	$ 12,400	$ 13,300
Mortgage loan applications, day Interest rate is locked	45 days
Minimum [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Mortgage loan applications, day Interest rate is locked	30 days
Maximum [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Mortgage loan applications, day Interest rate is locked	60 days
Limited Partner [Member]
Schedule of Fair Value, Off-Balance Sheet Risks, Limited Partnerships, Commitment [Line Items]
Fair Value Disclosure, Off Balance Sheet Risk, Amount Funded, Commitment	$ 7,642	2,819
Fair Value Disclosure, Off Balance Sheet Risk, Unfunded Amount, Commitment	9,858	7,181
Commitments to extend credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	3,527,143	3,207,072
Standby letters of credit and financial guarantees
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	21,830	18,415
Commitments to originate loans
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	106,609	101,426
Risk Participation Agreement [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	40,064	40,949
Commitments to originate loans held for sale
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	106,590	169,653
Commitments to sell loans secured by one- to four-family residential properties
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	27,006	79,414
Loss on Contract Termination for Default	0
Commitments to sell securities related to mortgage banking activities
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract or Notional Amount	$ 127,580	$ 204,000

DERIVATIVES AND HEDGING DERIVAT

DERIVATIVES AND HEDGING DERIVATIVES AND HEDGING (Derivatives Designated as Hedging, by Balance Sheet Location) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	$ 20,826	$ 39,066
Derivative Liability, Fair Value, Gross Liability	11,615	22,336
Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	0	338
Derivative Liability, Notional Amount	400,000	338
Designated as Hedging Instrument [Member] | Loans Receivable [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	9
Designated as Hedging Instrument [Member] | Other liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	279	9
Interest Rate Swap [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	20,826	39,066
Derivative Liability, Fair Value, Gross Liability	11,615	22,336
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	400,000
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	0	0
Derivative Liability, Notional Amount	400,000	0
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Fair Value Hedging
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	0	338
Derivative Liability, Notional Amount	0	338
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Loans Receivable [Member] | Cash Flow Hedging
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	0
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Loans Receivable [Member] | Fair Value Hedging
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	9
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Other liabilities [Member] | Cash Flow Hedging
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	279	0
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Other liabilities [Member] | Fair Value Hedging
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 0	$ 9

DERIVATIVES AND HEDGING DERIV_2

DERIVATIVES AND HEDGING DERIVATIVES AND HEDGING (effect of cash flow hedge accounting on AOCI) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash Flow Hedging, Impact on AOCI [Line Items]
Net unrealized loss on interest rate swaps used in cash flow hedges	$ (1,261)	$ 0	$ 0
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging
Cash Flow Hedging, Impact on AOCI [Line Items]
Net unrealized loss on interest rate swaps used in cash flow hedges	(920)
Other Comprehensive Income (Loss), Derivative, Included Component, Increase (Decrease), before Adjustments, after	(920)
Gain (Loss) from Components Excluded from Assessment of Cash Flow Hedge Effectiveness, Net	0
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	340
Other Comprehensive Income (Loss), Derivative, Included Component, Increase (Decrease), Adjustments, after Tax	340
Other Comprehensive Income (Loss), Derivative, Excluded Component, Increase (Decrease), Adjustments, after Tax	$ 0

DERIVATIVES AND HEDGING DERIV_3

DERIVATIVES AND HEDGING DERIVATIVES AND HEDGING (Derivatives Not Designated as Hedging, by Balance Sheet Location) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	$ 20,826,000	$ 39,066,000
Derivative Liability, Fair Value, Gross Liability	11,615,000	22,336,000
Interest Rate Swap [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	20,826,000	39,066,000
Derivative Liability, Fair Value, Gross Liability	11,615,000	22,336,000
Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	695,678,000	671,564,000
Derivative Liability, Notional Amount	676,435,000	728,271,000
Not Designated as Hedging Instrument [Member] | Other assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	22,381,000	44,698,000
Not Designated as Hedging Instrument [Member] | Other liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	11,476,000	24,082,000
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	551,606,000	451,760,000
Derivative Liability, Notional Amount	551,606,000	451,760,000
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Loans Receivable [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	20,000	231,000
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	20,826,000	39,057,000
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	11,336,000	22,327,000
Not Designated as Hedging Instrument [Member] | Mortgage Loan Commitments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	87,986,000	140,390,000
Derivative Liability, Notional Amount	26,329,000	72,511,000
Not Designated as Hedging Instrument [Member] | Mortgage Loan Commitments [Member] | Other assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	1,467,000	5,221,000
Not Designated as Hedging Instrument [Member] | Mortgage Loan Commitments [Member] | Other liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	66,000	199,000
Not Designated as Hedging Instrument [Member] | Forward Contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	56,086,000	79,414,000
Derivative Liability, Notional Amount	98,500,000	204,000,000
Not Designated as Hedging Instrument [Member] | Forward Contracts [Member] | Other assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	88,000	420,000
Not Designated as Hedging Instrument [Member] | Forward Contracts [Member] | Other liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 74,000	$ 1,556,000

DERIVATIVES AND HEDGING DERIV_4

DERIVATIVES AND HEDGING DERIVATIVES AND HEDGING (Gain (Loss) On Derivatives Not Designated in Hedging Relationship) (Details) - Not Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ (2,511)	$ 3,096	$ (175)
Mortgage Loan Commitments [Member] | Mortgage Banking Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss) on Derivative, Net	(3,754)	4,430	518
Forward Contracts [Member] | Mortgage Banking Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ 1,243	$ (1,334)	$ (693)

DERIVATIVES AND HEDGING DERIV_5

DERIVATIVES AND HEDGING DERIVATIVES AND HEDGING (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net	$ 1,800
Derivative, Net Liability Position, Aggregate Fair Value	24,900	$ 48,600
Collateral Already Posted, Aggregate Fair Value	45,800	47,100
Receivables from Brokers-Dealers and Clearing Organizations	$ (10,700)	$ (16,900)

DERIVATIVES AND HEDGING DERIV_6

DERIVATIVES AND HEDGING DERIVATIVES AND HEDGING (Derivative Offsetting) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Offsetting Assets and Liabilities [Line Items]
Derivative Asset, Fair Value, Gross Asset	$ 20,826	$ 39,066
Derivative Asset, Fair Value, Gross Liability	0	0
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	20,826	39,066
Derivative, Collateral, Obligation to Return Securities	0	0
Derivative, Collateral, Obligation to Return Cash	0	0
Derivative Asset, Fair Value, Amount Offset Against Collateral	20,826	39,066
Derivative Liability, Fair Value, Gross Liability	11,615	22,336
Derivative Liability, Fair Value, Gross Asset	0	0
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	11,615	22,336
Derivative, Collateral, Right to Reclaim Securities	0	0
Derivative, Collateral, Right to Reclaim Cash	(9,669)	(22,220)
Derivative Liability, Fair Value, Amount Offset Against Collateral	1,946	116
Interest Rate Swap [Member]
Offsetting Assets and Liabilities [Line Items]
Derivative Asset, Fair Value, Gross Asset	20,826	39,066
Derivative Asset, Fair Value, Gross Liability	0	0
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	20,826	39,066
Derivative, Collateral, Obligation to Return Securities	0	0
Derivative, Collateral, Obligation to Return Cash	0	0
Derivative Asset, Fair Value, Amount Offset Against Collateral	20,826	39,066
Derivative Liability, Fair Value, Gross Liability	11,615	22,336
Derivative Liability, Fair Value, Gross Asset	0	0
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	11,615	22,336
Derivative, Collateral, Right to Reclaim Securities	0	0
Derivative, Collateral, Right to Reclaim Cash	(9,669)	(22,220)
Derivative Liability, Fair Value, Amount Offset Against Collateral	$ 1,946	$ 116

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Debit And Credit Card Interchange Fees	$ 27,752	$ 23,271	$ 20,052
Debit and Credit Card Expense	(8,527)	(10,636)	(9,098)
Merchant Services Expenses	(10,512)	(12,084)	(10,042)
Other Service Charges	5,572	4,809	4,490
Deposit fees and other service charges	46,632	39,495	34,384	$ 46,632
Deposit Account [Member]
Disaggregation of Revenue [Line Items]
Mortgage banking operations	19,236	19,162	16,428
Credit Card, Merchant Discount [Member]
Disaggregation of Revenue [Line Items]
Mortgage banking operations	$ 13,111	$ 14,973	$ 12,554

LEASES (statement of position l

LEASES (statement of position location and lease cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 55,257	$ 55,367
Operating lease liabilities	$ 59,756	$ 59,343
Operating Lease, Weighted Average Remaining Lease Term	5 years 6 months	5 years 9 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	2.80%	3.30%
Operating Lease, Cost	$ 17,541	$ 17,337	$ 15,388
Short-term Lease, Cost	100	97	327
Variable Lease, Cost	2,584	2,778	2,396
Sublease Income	904	946	925
Lease, Cost	$ 19,321	$ 19,266	$ 17,186

LEASES (maturities of operating

LEASES (maturities of operating lease liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Year One	$ 14,393
Lessee, Operating Lease, Liability, to be Paid, Year Two	12,952
Lessee, Operating Lease, Liability, to be Paid, Year Three	11,361
Lessee, Operating Lease, Liability, to be Paid, Year Four	9,086
Lessee, Operating Lease, Liability, to be Paid, Year Five	7,260
Lessee, Operating Lease, Liability, to be Paid, after Year Five	9,569
Lessee, Operating Lease, Liability, to be Paid	64,621
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	4,865
Operating lease liabilities	$ 59,756	$ 59,343

LEASES (textuals) (Details)

LEASES (textuals) (Details)	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Leases [Abstract]
Operating Leases, Number of Properties Subject to Non-cancelable Operating Leases	98
Operating Lease, Payments	$ 18,000,000	$ 17,100,000
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	16,700,000	$ 9,200,000
Lessee, Operating Lease, Lease Not Yet Commenced	$ 353,000

Uncategorized Items - banr-2021

Label	Element	Value
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	$ 85,200,000
Common Stock [Member]
Stock Issued During Period, Shares, Acquisitions	us-gaap_StockIssuedDuringPeriodSharesAcquisitions	1,578,351