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v3.23.3

FAIR VALUE - Assets and liabilities measured on a non-recurring basis (Details) |  | 3 Months Ended | 6 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | ---
Jun. 30, 2023 USD ($) | Sep. 30, 2023 USD ($) | Sep. 30, 2022 USD ($) | Jun. 30, 2023 USD ($) | Sep. 30, 2023 USD ($) | Sep. 30, 2022 USD ($) | Dec. 31, 2022 USD ($)
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Valuation allowance |  | $ 470,000 |  |  | $ 470,000 |  | $ 0
Contingent consideration |  |  |  |  | 1,450,000 |  | 0
Acquisition-related contingent consideration adjustment |  | $ 80,000 | $ 0 |  | 1,080,000 | $ 400,000 |
Payment of contingent consideration |  |  |  |  | $ 1,214,000 | $ 0 |
FBD |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Contingent consideration, measurement input |  | 0.0691 |  |  | 0.0691 |  |
Acquisition-related contingent consideration adjustment | $ 100,000 |  |  |  |  |  |
Fair value contingent consideration adjustment | 1,000,000.0 |  |  |  |  |  |
FBD | Probability of achievement |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Contingent consideration, measurement input |  | 0.378 |  |  | 0.378 |  |
TGA |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Acquisition-related contingent consideration adjustment |  |  |  | $ 1,100,000 | $ 100,000 |  |
Fair value contingent consideration adjustment | $ 2,800,000 |  |  |  |  |  |
Payment of contingent consideration |  |  |  |  | 2,400,000 |  |
Fair value of the remaining contingent consideration liability |  | $ 500,000 |  |  | $ 500,000 |  |
TGA | Probability of achievement |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Contingent consideration, measurement input |  | 0.861 |  |  | 0.861 |  |
Minimum | FBD |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Contingent consideration |  |  |  |  | $ 0 |  |
Minimum | TGA |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Contingent consideration |  |  |  |  | $ 0 |  |
Contingent consideration, measurement input |  | 0.0673 |  |  | 0.0673 |  |
Maximum | FBD |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Contingent consideration |  |  |  |  | $ 2,700,000 |  |
Maximum | TGA |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Contingent consideration |  |  |  |  | $ 3,400,000 |  |
Contingent consideration, measurement input |  | 0.0694 |  |  | 0.0694 |  |
Mortgage servicing rights |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Valuation allowance |  | $ 1,200,000 |  |  | $ 1,200,000 |  | 700,000
Non-recurring |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Individually assessed loans |  | 3,014,000 |  |  | 3,014,000 |  | 0
Other real estate owned |  | 578,000 |  |  | 578,000 |  | 503,000
Mortgage servicing rights |  | 309,000 |  |  | 309,000 |  | 1,169,000
Contingent consideration |  | (2,950,000) |  |  | (2,950,000) |  | (2,800,000)
Total |  | 951,000 |  |  | 951,000 |  | (1,128,000)
Non-recurring | Level 1 |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Individually assessed loans |  | 0 |  |  | 0 |  | 0
Other real estate owned |  | 0 |  |  | 0 |  | 0
Mortgage servicing rights |  | 0 |  |  | 0 |  | 0
Contingent consideration |  | 0 |  |  | 0 |  | 0
Total |  | 0 |  |  | 0 |  | 0
Non-recurring | Level 2 |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Individually assessed loans |  | 0 |  |  | 0 |  | 0
Other real estate owned |  | 0 |  |  | 0 |  | 0
Mortgage servicing rights |  | 0 |  |  | 0 |  | 0
Contingent consideration |  | 0 |  |  | 0 |  | 0
Total |  | 0 |  |  | 0 |  | 0
Non-recurring | Level 3 |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |
Individually assessed loans |  | 3,014,000 |  |  | 3,014,000 |  | 0
Other real estate owned |  | 578,000 |  |  | 578,000 |  | 503,000
Mortgage servicing rights |  | 309,000 |  |  | 309,000 |  | 1,169,000
Contingent consideration |  | (2,950,000) |  |  | (2,950,000) |  | (2,800,000)
Total |  | $ 951,000 |  |  | $ 951,000 |  | $ (1,128,000)

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