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CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 9 Months Ended
Sep. 30, 2014
Statement of Comprehensive Income [Abstract]  
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table summarizes the activity in accumulated other comprehensive income ("AOCI") for the periods presented. All amounts are net of tax.
 
Investment Securities Available For Sale
 
Cash Flow Hedges
 
Accumulated Other Comprehensive Income (Loss)
 
 
 
 
 
 
Balance at July 1, 2014
$
(2,151
)
 
$
1,003

 
$
(1,148
)
Other comprehensive income (loss) before reclassifications
(2,067
)
 
262

 
(1,805
)
Amounts reclassified for securities losses
59

 
—

 
59

Net other comprehensive income (loss) during period
(2,008
)
 
262

 
(1,746
)
Balance at September 30, 2014
$
(4,159
)
 
$
1,265

 
$
(2,894
)
 
 
 
 
 
 
Balance at July 1, 2013
$
(5,115
)
 
$
2,224

 
$
(2,891
)
Other comprehensive income (loss) before reclassifications
685

 
(315
)
 
370

Amounts reclassified for securities gains
—

 
—

 
—

Net other comprehensive income (loss) during period
685

 
(315
)
 
370

Balance before non-controlling interests at September 30, 2013
(4,430
)
 
1,909

 
(2,521
)
Non-controlling interests
1,561

 
(608
)
 
953

Balance after non-controlling interests at September 30, 2013
$
(2,869
)
 
$
1,301

 
$
(1,568
)
 
 
 
 
 
 
Balance at January 1, 2014
$
(6,553
)
 
$
2,381

 
$
(4,172
)
Other comprehensive income (loss) before reclassifications
2,469

 
(1,116
)
 
1,353

Amounts reclassified for securities gains
(75
)
 
—

 
(75
)
Net other comprehensive income (loss) during period
2,394

 
(1,116
)
 
1,278

Balance at September 30, 2014
$
(4,159
)
 
$
1,265

 
$
(2,894
)
 
 
 
 
 
 
Balance at January 1, 2013
$
2,085

 
$
(267
)
 
$
1,818

Other comprehensive income (loss) before reclassifications
(5,768
)
 
2,176

 
(3,592
)
Amounts reclassified for securities gains
(747
)
 
—

 
(747
)
Net other comprehensive income (loss) during period
(6,515
)
 
2,176

 
(4,339
)
Balance before non-controlling interests at September 30, 2013
(4,430
)
 
1,909

 
(2,521
)
Non-controlling interests
1,561

 
(608
)
 
953

Balance after non-controlling interests at September 30, 2013
$
(2,869
)
 
$
1,301

 
$
(1,568
)


Amounts reclassified from accumulated other comprehensive are included in the consolidated statements of operations as follows.
Accumulated Other Comprehensive Income Component
 
Amount Reclassified
 
Line Item Within Statement of Operations
 
 
Three Months Ended
September 30, 2014
 
Three Months Ended
September 30, 2013
 
Nine Months Ended
September 30, 2014
 
Nine Months Ended
September 30, 2013
 
 
Investment securities available for sale:
 
 
 
 
 
 
 
 
 
 
Gross reclassification
 
$
96

 
$
—

 
$
(122
)
 
$
(1,214
)
 
Gain on sale of securities
Income tax expense
 
(37
)
 
—

 
47

 
467

 
Income taxes
Reclassification, net of tax
 
$
59

 
$
—

 
$
(75
)
 
$
(747
)