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FAIR VALUE - Assets and liabilities measured on a non-recurring basis (Details) $ in Thousands |  |  | 1 Months Ended | 3 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | --- | --- | ---
Sep. 30, 2023 USD ($) | Jun. 30, 2023 USD ($) | Dec. 31, 2023 USD ($) | Sep. 30, 2023 USD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Aug. 02, 2021 | Jul. 01, 2021
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Valuation allowance |  |  | $ 470 |  | $ 470 | $ 0 |  |  |
Acquisition-related contingent consideration adjustment |  |  |  |  | 3,280 | (300) | $ 200 |  |
Payment of contingent consideration |  |  |  |  | 1,214 | 0 | $ 0 |  |
FBD |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Contingent consideration, measurement input |  |  |  |  |  |  |  |  | 0.0105
Acquisition-related contingent consideration adjustment |  | $ 100 | 1,700 |  |  |  |  |  |
Fair value contingent consideration adjustment |  |  |  |  | $ 2,700 |  |  |  |
Estimated probability of achievement |  |  |  |  | 100.00% |  |  |  |
Fair value of the remaining contingent consideration liability |  |  | 1,600 |  | $ 1,600 |  |  |  |
FBD | Probability of achievement |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Contingent consideration, measurement input |  |  |  |  |  |  |  |  | 0.50
TGA |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Contingent consideration, measurement input |  |  |  |  |  |  |  | 0.450 |
Acquisition-related contingent consideration adjustment | $ 100 | $ 1,100 |  |  |  |  |  |  |
Fair value contingent consideration adjustment |  |  |  |  | 1,000 |  |  |  |
Payment of contingent consideration |  |  | 500 | $ 2,400 | $ 2,400 |  |  |  |
Estimated probability of achievement |  |  |  |  | 100.00% |  |  |  |
Fair value of the remaining contingent consideration liability |  |  | 1,700 |  | $ 1,700 |  |  |  |
Minimum | TGA |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Contingent consideration, measurement input |  |  |  |  |  |  |  | 0.0082 |
Maximum | FBD |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Payment of contingent consideration |  |  |  |  | 2,700 |  |  |  |
Maximum | TGA |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Contingent consideration, measurement input |  |  |  |  |  |  |  | 0.0109 |
Payment of contingent consideration |  |  |  |  | 1,000 |  |  |  |
Mortgage servicing rights |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Valuation allowance |  |  | 1,200 |  | 1,200 | 700 |  |  |
Level 3 |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Other real estate owned |  |  |  |  |  | 503 |  |  |
Mortgage servicing rights |  |  | 162 |  | 162 |  |  |  |
Contingent consideration |  |  | (5,150) |  | (5,150) | (2,800) |  |  |
Level 3 | Minimum | Probability of achievement |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Contingent consideration, measurement input 2 |  |  | 100,000 |  | 100,000 |  |  |  |
Non-recurring |  |  |  |  |  |  |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |  |  |  |  |  |  |
Individually assessed loans |  |  | 3,014 |  | 3,014 | 0 |  |  |
Other real estate owned |  |  | 1,159 |  | 1,159 | 503 |  |  |
Mortgage servicing rights |  |  | 162 |  | 162 | 1,169 |  |  |
Contingent consideration |  |  | (5,150) |  | (5,150) | (2,800) |  |  |
Total |  |  | (815) |  | (815) | (1,128) |  |  |
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 |  | 3,014 | 0 |  |  |
Other real estate owned |  |  | 1,159 |  | 1,159 | 503 |  |  |
Mortgage servicing rights |  |  | 162 |  | 162 | 1,169 |  |  |
Contingent consideration |  |  | (5,150) |  | (5,150) | (2,800) |  |  |
Total |  |  | $ (815) |  | $ (815) | $ (1,128) |  |  |

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