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FAIR VALUE (Tables)
 6 Months Ended
Jun. 30, 2024
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis
Assets and liabilities measured at fair value on a recurring basis are as follows at June 30, 2024 and December 31, 2023:

  Fair Value Measurements at June 30, 2024 Using:
Quoted Prices in Active Markets for Identical AssetsSignificant Other Observable InputsSignificant Unobservable Inputs
DescriptionTotal(Level 1)(Level 2)(Level 3)
Assets:
Securities Available-For-Sale:
U.S. Government sponsored entities$19,620 $14,627 $4,993 $— 
States and political subdivisions91,373 — 91,373 — 
Residential and multi-family mortgage199,074 — 199,074 — 
Corporate notes and bonds40,338 — 40,338 — 
Pooled SBA9,495 — 9,495 — 
Total Securities Available-For-Sale$359,900 $14,627 $345,273 $— 
Interest Rate swaps$1,434 $— $1,434 $— 
Equity Securities:
Corporate equity securities$6,004 $6,004 $— $— 
Mutual funds1,657 1,657 — — 
Money market funds409 409 — — 
Corporate notes1,584 — 1,584 — 
Total Equity Securities$9,654 $8,070 $1,584 $— 
Liabilities:
Interest Rate Swaps$(1,434)$— $(1,434)$— 
  Fair Value Measurements at December 31, 2023 Using:
  Quoted Prices in Active Markets for Identical AssetsSignificant Other Observable InputsSignificant Unobservable Inputs
DescriptionTotal(Level 1)(Level 2)(Level 3)
Assets:
Securities Available-For-Sale:
U.S. Government sponsored entities$4,988 $4,988 $— $— 
States and political subdivisions91,809 — 91,809 — 
Residential and multi-family mortgage191,519 — 191,519 — 
Corporate notes and bonds43,139 — 43,139 — 
Pooled SBA10,500 — 10,500 — 
Total Securities Available-For-Sale$341,955 $4,988 $336,967 $— 
Interest Rate swaps$1,013 $— $1,013 $— 
Equity Securities:
Corporate equity securities$5,341 $5,341 $— $— 
Mutual funds2,223 2,223 — — 
Money market funds1,103 1,103 — — 
Corporate notes634 — 634 — 
Total Equity Securities$9,301 $8,667 $634 $— 
Liabilities:
Interest Rate Swaps$(1,013)$— $(1,013)$— 
Schedule of Assets and Liabilities Measured at Fair Value on Non-recurring Basis
Assets and liabilities measured at fair value on a non-recurring basis are as follows at June 30, 2024 and December 31, 2023:

  Fair Value Measurements at June 30, 2024 Using
DescriptionTotalQuoted Prices in
Active Markets for
Identical Assets
(Level 1)		Significant Other
Observable Inputs
(Level 2)		Significant
Unobservable
Inputs
(Level 3)
Assets:
Collateral-dependent loans receivable:
Farmland$430 $— $— $430 
Owner-occupied, nonfarm nonresidential properties3,656 — — 3,656 
Commercial and industrial4,489 — — 4,489 
Other construction loans and all land development loans and other land loans1,225 — — 1,225 
Multifamily (5 or more) residential properties300 — — 300 
Non-owner occupied, nonfarm nonresidential6,546 — — 6,546 
Home equity lines of credit293 — — 293 
Residential Mortgages secured by first liens823 — — 823 
  Fair Value Measurements at December 31, 2023 Using
DescriptionTotalQuoted Prices in
Active Markets for
Identical Assets
(Level 1)		Significant Other
Observable Inputs
(Level 2)		Significant
Unobservable
Inputs
(Level 3)
Assets:
Collateral-dependent loans receivable:
Farmland$736 $— $— $736 
Owner-occupied, nonfarm nonresidential properties5,589 — — 5,589 
Commercial and industrial7,425 — — 7,425 
Other construction loans and all land development loans and other land loans1,299 — — 1,299 
Multifamily (5 or more) residential properties305 — — 305 
Non-owner occupied, nonfarm nonresidential7,216 — — 7,216 
Home equity lines of credit308 — — 308 
Residential mortgages secured by first liens871 — — 871 
Schedule of Quantitative Information about Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on Non Recurring Basis
The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at June 30, 2024:
Fair
value		Valuation
Technique		Unobservable InputsRange
(Weighted
Average)
Collateral-dependent loans receivable:
Farmland$430 Valuation of third party appraisal on underlying collateralLoss severity rates
33% (33%)
Owner-occupied, nonfarm nonresidential properties3,656 Valuation of third party appraisal on underlying collateralLoss severity rates
32%-100% (38%)
Commercial and industrial4,489 Valuation of third party appraisal on underlying collateralLoss severity rates
5%-55% (34%)
Other construction loans and all land development loans and other land loans1,225 Valuation of third party appraisal on underlying collateralLoss severity rates
34% (34%)
Multifamily (5 or more) residential properties300 Valuation of third party appraisal on underlying collateralLoss severity rates
32% (32%)
Non-owner occupied, nonfarm nonresidential6,546 Valuation of third party appraisal on underlying collateralLoss severity rates
30%-87% (56%)
Home equity lines of credit293 Valuation of third party appraisal on underlying collateralLoss severity rates
19%-21% (19%)
Residential Mortgages secured by first liens823 Valuation of third party appraisal on underlying collateralLoss severity rates
21%-46% (35%)

The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2023:
Fair
value		Valuation
Technique		Unobservable InputsRange
(Weighted
Average)
Collateral-dependent loans receivable:
Farmland$736 Valuation of third party appraisal on underlying collateralLoss severity rates
29%-31% (30%)
Owner-occupied, nonfarm nonresidential properties5,589 Valuation of third party appraisal on underlying collateralLoss severity rates
9%-100% (14%)
Commercial and industrial7,425 Valuation of third party appraisal on underlying collateralLoss severity rates
8%-75% (31%)
Other construction loans and all land development loans and other land loans1,299 Valuation of third party appraisal on underlying collateralLoss severity rates
32% (32%)
Multifamily (5 or more) residential properties305 Valuation of third party appraisal on underlying collateralLoss severity rates
28% (28%)
Non-owner occupied, nonfarm nonresidential7,216 Valuation of third party appraisal on underlying collateralLoss severity rates
32%-48% (43%)
Home equity lines of credit308 Valuation of third party appraisal on underlying collateralLoss severity rates
15%-17% (15%)
Residential mortgages secured by first liens871 Valuation of third party appraisal on underlying collateralLoss severity rates
17%-42% (31%)
Schedule of Carrying Amount and Fair Value of Financial Instruments
The following table presents the carrying amount and fair value of financial instruments at June 30, 2024:
 CarryingFair Value Measurement Using:Total
 AmountLevel 1Level 2Level 3Fair Value
ASSETS
Cash and cash equivalents$331,145 $331,145 $— $— $331,145 
Debt securities available-for-sale359,900 14,627 345,273 — 359,900 
Debt securities held-to-maturity354,569 84,643 241,679 — 326,322 
Equity securities9,654 8,070 1,584 — 9,654 
Loans held for sale642 — 651 — 651 
Net loans receivable4,434,160 — — 4,296,269 4,296,269 
FHLB and other restricted stock holdings and investments39,415 n/an/an/an/a
Interest rate swaps1,434 — 1,434 — 1,434 
Accrued interest receivable25,197 442 2,420 22,336 25,197 
LIABILITIES
Deposits$(5,110,845)$(4,596,497)$(516,941)$— $(5,113,438)
Subordinated notes and debentures(105,039)— (130,792)— (130,792)
Interest rate swaps(1,434)— (1,434)— (1,434)
Accrued interest payable(6,852)— (6,852)— (6,852)

The following table presents the carrying amount and fair value of financial instruments at December 31, 2023:
 CarryingFair Value Measurement Using:Total
 AmountLevel 1Level 2Level 3Fair Value
ASSETS
Cash and cash equivalents$222,046 $222,046 $— $— $222,046 
Debt securities available-for-sale341,955 4,988 336,967 — 341,955 
Debt securities held-to-maturity388,968 104,141 256,429 — 360,570 
Equity securities9,301 8,667 634 — 9,301 
Loans held for sale675 — 677 — 677 
Net loans receivable4,422,644 — — 4,323,476 4,323,476 
FHLB and other restricted stock holdings and investments30,011 n/an/an/an/a
Interest rate swaps1,013 — 1,013 — 1,013 
Accrued interest receivable24,318 410 2,319 21,589 24,318 
LIABILITIES
Deposits$(4,998,750)$(4,492,256)$(508,181)$— $(5,000,437)
Subordinated notes and debentures(104,887)— (134,298)— (134,298)
Interest rate swaps(1,013)— (1,013)— (1,013)
Accrued interest payable(3,550)— (3,550)— (3,550)