FAIR VALUE (Tables)

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on Recurring Basis

Assets and liabilities measured at fair value on a recurring basis are summarized below.


		December 31, 2025
		Level 1				Level 2				Level 3
Assets:
Available-for-sale securities:
U.S. Government-sponsored entities		$	—			$	26,298			$	—
U.S. Treasury securities			35,250				—				—
Mortgage backed securities
Government-sponsored residential mortgage backed securities			—				772,145				—
Private label residential mortgage backed securities			—				4,326				—
Corporate			—				91,798				—
Small Business Administration loan pools			—				80,205				—
State and political subdivisions			—				20,546				—
Derivative assets:
Derivative assets (included in other assets)			—				5,758				—
Cash collateral held by counterparty and netting adjustments			(3,367	)		—					—
Total derivative assets			(3,367	)			5,758				—
Other assets:
Equity securities with readily determinable fair value			1,182				—				—
Total other assets			1,182				—				—
Total assets		$	33,065			$	1,001,076			$	—
Liabilities:
Derivative liabilities:
Derivative liabilities (included in other liabilities)		$	—			$	2,808			$	—
Cash collateral held by counterparty and netting adjustments			(8	)			—				—
Total derivative liabilities			(8	)			2,808				—
Total liabilities		$	(8	)		$	2,808			$	—


		December 31, 2024
		Level 1				Level 2				Level 3
Assets:
Available-for-sale securities:
U.S. Government-sponsored entities		$	—			$	65,094			$	—
U.S. Treasury securities			86,563				—				—
Mortgage backed securities
Government-sponsored residential mortgage backed securities			—				565,510				—
Private label residential mortgage backed securities			—				124,664				—
Corporate			—				58,652				—
Small Business Administration loan pools			—				29,928				—
State and political subdivisions			—				74,044				—
Derivative assets:
Derivative assets (included in other assets)			—				8,055				—
Cash collateral held by counterparty and netting adjustments			(7,173	)		—					—
Total derivative assets			(7,173	)			8,055				—
Other assets:
Equity securities with readily determinable fair value			1,009				—				—
Total other assets			1,009				—				—
Total assets		$	80,399			$	925,947			$	—
Liabilities:
Derivative liabilities:
Derivative liabilities (included in other liabilities)		$	—			$	3,546			$	—
Cash collateral held by counterparty and netting adjustments			97				—				—
Total derivative liabilities			97				3,546				—
Total liabilities		$	97			$	3,546			$	—

Summary of Assets Measured at Fair Value on Non-recurring Basis

Assets measured at fair value on a non-recurring basis are summarized below.


		December 31, 2025
		Level 1				Level 2				Level 3
Loans individually evaluated for credit losses:
Commercial real estate		$	—			$	—			$	5,119
Commercial and industrial			—				—				18,517
Residential real estate			—				—				2,829
Agricultural real estate		—				—					905
Other			—				—				1,257
Other real estate owned:
Commercial real estate			—				—				2,173
Residential real estate			—				—				25


		December 31, 2024
		Level 1				Level 2				Level 3
Loans individually evaluated for credit losses:
Commercial real estate		$	—			$	—			$	3,375
Commercial and industrial			—				—				6,316
Residential real estate			—				—				3,525
Agricultural real estate		—				—					3,040
Other			—				—				1,113
Other real estate owned:
Commercial real estate			—				—				2,173
Residential real estate			—				—				25

Summary of Additional Information about Unobservable Inputs Used in Fair Value Measurement

The following table presents additional information about the unobservable inputs used in the fair value measurement of financial assets measured on a nonrecurring basis that were categorized with Level 3 of the fair value hierarchy.


		Fair Value				Valuation Technique		Unobservable Input		Range (weighted average)
December 31, 2025
Real estate loans individually evaluated for credit losses		$	13,337			Sales Comparison Approach		Adjustments for differences between comparable sales		4% - 22% (13%)
Commercial business		$	15,290			Market Comparable Companies		Adjustments for differences between EBITDA multiples and revenue multiples		6% - 21% (10%) .1% - 1% (1%)

Other real estate owned individually evaluated for credit losses		$	2,198			Sales Comparison Approach		Adjustments for differences between comparable sales		3% - 13% (8%)

December 31, 2024
Real estate loans individually evaluated for credit losses		$	17,369			Sales Comparison Approach		Adjustments for differences between comparable sales		5% - 44% (24%)

Other real estate owned individually evaluated for credit losses		$	2,198			Sales Comparison Approach		Adjustments for differences between comparable sales		3% - 13% (8%)

Carrying Amounts and Estimated Fair Values of Financial Instrument

Carrying amounts and estimated fair values of financial instruments at year end were as follows as of the date indicated.


		December 31, 2025
		Carrying Amount				Estimated Fair Value				Level 1				Level 2				Level 3
Financial assets:
Cash and cash equivalents		$	607,817			$	607,817			$	607,817			$	—			$	—
Interest bearing deposits in other bank			575				575				—				575				—
Available-for-sale securities			1,030,568				1,030,568				35,250				995,318				—
Held-to-maturity securities			5,248				5,409				—				5,409				—
Loans held for sale			1,392				1,392				—				1,392
Loans, net of allowance for credit losses			4,145,424				4,126,632				—				—				4,126,632
Federal Reserve Bank and Federal Home Loan Bank stock			34,053				34,053				—				34,053				—
Interest receivable			33,322				33,322				—				33,322				—
Derivative assets			5,758				5,758				—				5,758				—
Cash collateral held by derivative counterparty and netting adjustments			(3,367	)			(3,367	)			(3,367	)			—				—
Total derivative assets			2,391				2,391				(3,367	)			5,758				—
Equity securities with readily determinable fair value			1,182				1,182				1,182				—				—
Total assets		$	5,861,972			$	5,843,341			$	640,882			$	1,075,827			$	4,126,632
Financial liabilities:
Deposits		$	5,138,264			$	5,135,904			$	—			$	5,135,904			$	—
Federal funds purchased and retail repurchase agreements			39,864				39,864				—				39,864				—
Federal Home Loan Bank advances			300,000				300,000				—				300,000				—
Subordinated debentures			24,308				24,308				—				24,308				—
Subordinated notes			73,837				75,524				—				75,524				—
Contractual obligations			10,208				10,208				—				10,208				—
Interest payable			9,757				9,757				—				9,757				—
Derivative liabilities			2,808				2,808				—				2,808				—
Cash collateral held by derivative counterparty and netting adjustments			(8	)			(8	)			(8	)			—				—
Total derivative liabilities			2,800				2,800				(8	)			2,808				—
Total liabilities		$	5,599,038			$	5,598,365			$	(8	)		$	5,598,373			$	—


		December 31, 2024
		Carrying Amount				Estimated Fair Value				Level 1				Level 2				Level 3
Financial assets:
Cash and cash equivalents		$	383,747			$	383,747			$	383,747			$	—			$	—
Available-for-sale securities			1,004,455				1,004,455				86,563				917,892				—
Held-to-maturity securities			5,217				5,214				—				5,214				—
Loans held for sale			513				513				—				513
Loans, net of allowance for credit losses			3,457,549				3,405,767				—				—				3,405,767
Federal Reserve Bank and Federal Home Loan Bank stock			27,875				27,875				—				27,875				—
Interest receivable			28,913				28,913				—				28,913				—
Derivative assets			8,055				8,055				—				8,055				—
Cash collateral held by derivative counterparty and netting adjustments			(7,173	)			(7,173	)			(7,173	)			—				—
Total derivative assets			882				882				(7,173	)			8,055				—
Equity securities with readily determinable fair value			1,031				1,031				1,031				—				—
Total assets		$	4,910,182			$	4,858,397			$	464,168			$	988,462			$	3,405,767
Financial liabilities:
Deposits		$	4,374,789			$	4,370,728			$	—			$	4,370,728			$	—
Federal funds purchased and retail repurchase agreements			37,246				37,246				—				37,246				—
Federal Home Loan Bank advances			178,073				178,073				—				178,073				—
Subordinated debentures			23,946				23,946				—				23,946				—
Subordinated notes			73,531				73,156				—				73,156				—
Contractual obligations			12,067				12,067				—				12,067				—
Interest payable			5,032				5,032				—				5,032				—
Derivative liabilities			3,546				3,546				—				3,546				—
Cash collateral held by derivative counterparty and netting adjustments			97				97				97				—				—
Total derivative liabilities			3,643				3,643				97				3,546				—
Total liabilities		$	4,708,327			$	4,703,891			$	97			$	4,703,794			$	—