v3.26.1
INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Jun. 30, 2026
Dec. 31, 2025
Deferred tax assets:    
Bad debts $ 17,982 $ 17,574
Pension and deferred compensation liability 2,581 2,430
Nonaccrual loan interest 535 1,403
Long-term incentive plan 2,716 2,685
Lease liability 2,917 2,370
Deferred loan fees 545 540
Net operating loss carryforward 1,531 1,900
Other 860 733
Deferred tax asset 29,667 29,635
Deferred tax liabilities:    
Depreciation 5,117 5,333
Loan servicing rights 424 433
State taxes 1,026 1,096
Intangible assets 1,266 1,266
REIT spillover dividend 1,750 1,750
Prepaid expenses 1,189 1,155
Lease right of use 2,917 2,370
Other 267 247
Deferred tax liability 13,956 13,650
Valuation allowance 0 0
Net deferred tax asset $ 15,711 $ 15,985