REGULATORY MATTERS (Tables)

12 Months Ended

Dec. 31, 2024

Banking and Thrift, Other Disclosure [Abstract]

Schedule of Capital Amounts and Ratios, Excluding Unrealized Losses

($ in thousands)
December 31, 2024	Company (Consolidated)				Subsidiary The First
	Amount		Ratio		Amount		Ratio
Total risk-based	$	960,381	15.6	%	$	946,568	15.4	%
Common equity Tier 1	781,326		12.7	%	890,438		14.5	%
Tier 1 risk-based	805,633		13.1	%	890,438		14.5	%
Tier 1 leverage	805,633		10.5	%	890,438		11.6	%
December 31, 2023	Amount		Ratio		Amount		Ratio
Total risk-based	$	892,310	15.0	%	$	875,071	14.8	%
Common equity Tier 1	715,858		12.1	%	821,246		13.8	%
Tier 1 risk-based	740,113		12.5	%	821,246		13.8	%
Tier 1 leverage	740,113		9.7	%	821,246		10.7	%

Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations

The minimum amounts of capital and ratios, not including Accumulated Other Comprehensive Income, as established by banking regulators at December 31, 2024, and 2023, were as follows:

($ in thousands)
December 31, 2024	Company (Consolidated)				Subsidiary The First
	Amount		Ratio		Amount		Ratio
Total risk-based	$	493,306	8.0	%	$	492,551	8.0	%
Common equity Tier 1	277,485		4.5	%	277,060		4.5	%
Tier 1 risk-based	369,979		6.0	%	369,413		6.0	%
Tier 1 leverage	246,653		4.0	%	246,276		4.0	%

December 31, 2023	Amount		Ratio		Amount		Ratio
Total risk-based	$	475,183	8.0	%	$	474,679	8.0	%
Common equity Tier 1	267,291		4.5	%	267,007		4.5	%
Tier 1 risk-based	356,387		6.0	%	356,009		6.0	%
Tier 1 leverage	237,592		4.0	%	237,339		4.0	%