INCOME TAX (Tables)

9 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Summary of Reconciliation of Federal Statutory to Actual Tax Expense

The following table summarizes the major components creating differences between income taxes at the federal statutory and the effective tax rate recorded in the Consolidated Condensed Statements of Income for the three and nine months ended September 30, 2025 and 2024.

	Three Months Ended September 30,						Nine Months Ended September 30,
	2025			2024			2025			2024
Reconciliation of Federal Statutory to Actual Tax Expense:
Federal statutory income tax at 21%	$	13,709		$	11,833		$	40,659		$	32,572
Tax-exempt interest income	(4,640)			(4,409)			(13,881)			(13,157)
Non-deductible FDIC premiums	171			180			462			462
Tax-exempt earnings and gains on life insurance	(350)			(579)			(1,209)			(1,318)
Tax credits	(952)			(305)			(2,770)			(969)
State Income Tax	314			333			918			142
Other	264			107			501			320
Actual Tax Expense	$	8,516		$	7,160		$	24,680		$	18,052
Effective Tax Rate	13.0		%	12.7		%	12.7		%	11.6		%