ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Jun. 30, 2026

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Schedule of tax effects allocated to each component of Other Comprehensive Income (Loss)

The following tables present the tax effects allocated to each component of Other Comprehensive Income (Loss) (in thousands):


		Three months ended
		June 30, 2026									June 30, 2025
		Before			Tax			After			Before			Tax			After
		Tax			Effect			Tax			Tax			Effect			Tax
Unrealized gain (loss) arising on AFS securities
Unrealized gain (loss) arising during the period		$	(2,663)		$	798		$	(1,865)		$	4,386		$	(1,314)		$	3,072

Unrealized gain (loss) arising on cash flow hedges
Unrealized gain (loss) arising during the period			2,933			(879)			2,054			(1,937)			580			(1,357)
Total other comprehensive income (loss)		$	270		$	(81)		$	189		$	2,449		$	(734)		$	1,715


		Six months ended
		June 30, 2026									June 30, 2025
		Before			Tax			After			Before			Tax			After
		Tax			Effect			Tax			Tax			Effect			Tax
Unrealized gain (loss) arising on AFS securities
Unrealized gain (loss) arising during the period		$	(6,766)		$	2,028		$	(4,738)		$	14,368		$	(4,306)		$	10,062

Unrealized gain (loss) arising on cash flow hedges
Unrealized gain (loss) arising during the period		$	7,427		$	(2,226)		$	5,201		$	(2,501)		$	749		$	(1,752)
Reclassification adjustment for gain included in net income			331			(99)			232			(911)			280			(631)
Net Change			7,758			(2,325)			5,433			(3,412)			1,029			(2,383)
Total other comprehensive income (loss)		$	992		$	(297)		$	695		$	10,956		$	(3,277)		$	7,679

Schedule of after-tax changes in the balances of each component of Accumulated Other Comprehensive Income (Loss)

The following tables present the after-tax changes in the balances of each component of Accumulated Other Comprehensive Income (Loss) at the dates indicated (in thousands):


								Total
								Accumulated
								Other
		AFS			Cash Flow			Comprehensive
		Securities			Hedge			Income (Loss)

Balance at April 1, 2026		$	(39,807)		$	574		$	(39,233)
Other comprehensive income (loss), net of tax			(1,865)			2,054			189
Balance at June 30, 2026		$	(41,672)		$	2,628		$	(39,044)

Balance at April 1, 2025		$	(46,341)		$	(829)		$	(47,170)
Other comprehensive income (loss), net of tax			3,072			(1,357)			1,715
Balance at June 30, 2025		$	(43,269)		$	(2,186)		$	(45,455)


								Total
								Accumulated
								Other
		AFS			Cash Flow			Comprehensive
		Securities			Hedge			Income (Loss)
Balance at January 1, 2026		$	(36,934)		$	(2,805)		$	(39,739)
Unrealized gain (loss) arising during the period, net of tax			(4,738)			5,201			463
Reclassification adjustment for (gain) loss included in net income, net of tax			—			232			232
Other comprehensive income (loss), net of tax			(4,738)			5,433			695
Balance at June 30, 2026		$	(41,672)		$	2,628		$	(39,044)

Balance at January 1, 2025		$	(53,331)		$	197		$	(53,134)
Unrealized gain (loss) arising during the period, net of tax			10,062			(1,752)			8,310
Reclassification adjustment for gain included in net income, net of tax			—			(631)			(631)
Other comprehensive income (loss), net of tax			10,062			(2,383)			7,679
Balance at June 30, 2025		$	(43,269)		$	(2,186)		$	(45,455)

Schedule of table shows the amounts reclassified out of AOCI for the realized gain on cash flow hedges

The following table shows the amounts reclassified out of AOCI for the realized gain on cash flow hedges (in thousands):


																Affected line item in
		Three months ended						Six months ended								the Consolidated Statements
		June 30,						June 30,								of Operations
		2026			2025			2026			2025
Realized gain (loss) on derivative cash flow hedges		$	—		$	—		$	(331)		$	911				Deposit related program fees and Interest expense
Income tax (expense) benefit			—			—			99			(280)				Income tax expense
Total reclassifications, net of income tax		$	—		$	—		$	(232)		$	631