XML 46 R35.htm IDEA: XBRL DOCUMENT v3.23.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
$ in Thousands
3 Months Ended 12 Months Ended
Mar. 31, 2023
USD ($)
Segment
Dec. 31, 2022
USD ($)
Mar. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Leases [Abstract]        
Retained earnings $ 298,300 $ 292,261    
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans $ 39,560 39,288 $ 39,649 $ 42,098
Securities [Abstract]        
Number of days principal or interest is in default for securities to be placed on nonaccrual status 90 days      
Loans [Abstract]        
Number of days principal or interest payments are past due for loans to be placed on nonaccrual status 90 days      
Allowance for Loan Losses [Abstract]        
Period for estimate of expected credit loss for each loan 1 year      
Period of macroeconomic variables forecast 1 year      
Off-Balance Sheet Credit Exposures [Abstract]        
Period of rolling average of historical usage used for determining utilization rates 2 years      
Goodwill and Other Intangible Assets [Abstract]        
Goodwill impairment loss $ 0 0    
Segment Information [Abstract]        
Number of reportable segments | Segment 2      
Pre-Adoption [Member]        
Accounting Standards Update and Change in Accounting Principle [Abstract]        
ACL for off-balance sheet credit exposures   580    
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   39,288    
Allowance for credit losses for off-balance sheet exposures   580    
Commercial Real Estate [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans $ 13,381 13,029 14,621 17,245
Commercial Real Estate [Member] | Pre-Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   13,029    
Commercial [Member] | Specialized [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans 3,510 3,425 3,275 4,363
Commercial [Member] | Specialized [Member] | Pre-Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   3,425    
Commercial [Member] | General [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans 6,267 9,215 9,940 8,466
Commercial [Member] | General [Member] | Pre-Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   9,215    
Consumer [Member] | 1-4 Family Residential [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans 8,531 6,194 4,931 5,268
Consumer [Member] | 1-4 Family Residential [Member] | Pre-Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   6,194    
Consumer [Member] | Auto Loans [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans 3,714 3,926 3,681 3,653
Consumer [Member] | Auto Loans [Member] | Pre-Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   3,926    
Consumer [Member] | Other Consumer [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans 1,101 1,376 1,384 1,357
Consumer [Member] | Other Consumer [Member] | Pre-Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   1,376    
Construction [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans $ 3,056 2,123 $ 1,817 $ 1,746
Construction [Member] | Pre-Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   2,123    
ASU 2016-13 [Member]        
Accounting Standards Update and Change in Accounting Principle [Abstract]        
ACL for off-balance sheet credit exposures   1,740    
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   39,390    
Allowance for credit losses for off-balance sheet exposures   1,740    
ASU 2016-13 [Member] | Impact of Adoption [Member]        
Accounting Standards Update and Change in Accounting Principle [Abstract]        
ACL for off-balance sheet credit exposures   1,160    
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   102    
Allowance for credit losses for off-balance sheet exposures   1,160    
ASU 2016-13 [Member] | Commercial Real Estate [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   13,856    
ASU 2016-13 [Member] | Commercial Real Estate [Member] | Impact of Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   827    
ASU 2016-13 [Member] | Commercial [Member] | Specialized [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   3,458    
ASU 2016-13 [Member] | Commercial [Member] | Specialized [Member] | Impact of Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   33    
ASU 2016-13 [Member] | Commercial [Member] | General [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   6,641    
ASU 2016-13 [Member] | Commercial [Member] | General [Member] | Impact of Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   (2,574)    
ASU 2016-13 [Member] | Consumer [Member] | 1-4 Family Residential [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   7,894    
ASU 2016-13 [Member] | Consumer [Member] | 1-4 Family Residential [Member] | Impact of Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   1,700    
ASU 2016-13 [Member] | Consumer [Member] | Auto Loans [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   3,594    
ASU 2016-13 [Member] | Consumer [Member] | Auto Loans [Member] | Impact of Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   (332)    
ASU 2016-13 [Member] | Consumer [Member] | Other Consumer [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   1,141    
ASU 2016-13 [Member] | Consumer [Member] | Other Consumer [Member] | Impact of Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   (235)    
ASU 2016-13 [Member] | Construction [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   2,806    
ASU 2016-13 [Member] | Construction [Member] | Impact of Adoption [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   683    
Minimum [Member]        
Allowance for Loan Losses [Abstract]        
Adjusted period for reasonable and supportable economic forecast 1 year      
Maximum [Member]        
Allowance for Loan Losses [Abstract]        
Adjusted period for reasonable and supportable economic forecast 2 years      
City Bank [Member] | Bank Subsidiary [Member]        
Subsidiaries Information [Abstract]        
Wholly-Owned, Consolidated Subsidiaries City Bank      
Windmark Insurance Agency, Inc. ("Windmark") [Member] | Non-bank Subsidiary [Member]        
Subsidiaries Information [Abstract]        
Wholly-Owned, Consolidated Subsidiaries Windmark Insurance Agency, Inc. (“Windmark”)      
Ruidoso Retail, Inc. [Member] | Non-bank Subsidiary [Member]        
Subsidiaries Information [Abstract]        
Wholly-Owned, Consolidated Subsidiaries Ruidoso Retail, Inc.      
CB Provence, LLC [Member] | Non-bank Subsidiary [Member]        
Subsidiaries Information [Abstract]        
Wholly-Owned, Consolidated Subsidiaries CB Provence, LLC      
CBT Brushy Creek, LLC [Member] | Non-bank Subsidiary [Member]        
Subsidiaries Information [Abstract]        
Wholly-Owned, Consolidated Subsidiaries CBT Brushy Creek, LLC      
CBT Properties, LLC [Member] | Non-bank Subsidiary [Member]        
Subsidiaries Information [Abstract]        
Wholly-Owned, Consolidated Subsidiaries CBT Properties, LLC      
South Plains Financial Capital Trusts (SPFCT) III-V [Member] | Non-bank Subsidiary [Member]        
Subsidiaries Information [Abstract]        
Wholly-Owned, Equity Method Subsidiaries South Plains Financial Capital Trusts (SPFCT) III-V      
Core Deposit Intangible [Member] | Maximum [Member]        
Goodwill and Other Intangible Assets [Abstract]        
Estimated useful lives 10 years      
Cumulative Effect, Period of Adoption, Adjustment [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   102    
Cumulative Effect, Period of Adoption, Adjustment [Member] | Commercial Real Estate [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   827    
Cumulative Effect, Period of Adoption, Adjustment [Member] | Commercial [Member] | Specialized [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   33    
Cumulative Effect, Period of Adoption, Adjustment [Member] | Commercial [Member] | General [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   (2,574)    
Cumulative Effect, Period of Adoption, Adjustment [Member] | Consumer [Member] | 1-4 Family Residential [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   1,700    
Cumulative Effect, Period of Adoption, Adjustment [Member] | Consumer [Member] | Auto Loans [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   (332)    
Cumulative Effect, Period of Adoption, Adjustment [Member] | Consumer [Member] | Other Consumer [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   (235)    
Cumulative Effect, Period of Adoption, Adjustment [Member] | Construction [Member]        
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   683    
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]        
Leases [Abstract]        
Retained earnings   (997)    
Accounting Standards Update and Change in Accounting Principle [Abstract]        
ACL for off-balance sheet credit exposures   1,200    
Adoption Impact on ACL for CECL [Abstract]        
Total allowance for credit losses on loans   100    
Allowance for credit losses for off-balance sheet exposures   $ 1,200