v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Mar. 31, 2026
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Subsidiaries Information The following were subsidiaries of SPFI as of March 31, 2026:
Wholly-Owned, Consolidated Subsidiaries:
 
City Bank
Bank subsidiary
Ruidoso Retail, Inc.
Non-bank subsidiary
CB Provence, LLC
Non-bank subsidiary
CBT Brushy Creek, LLC
Non-bank subsidiary
CBT Properties, LLC
Non-bank subsidiary
Wholly-Owned, Equity Method Subsidiaries:
 
South Plains Financial Capital Trusts (“SPFCT”) III-V
Non-bank subsidiaries