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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 29,746 | $ 24,032
Stock-based compensation expense | 1,181 | 2,182
Accrued expenses | 6,198 | 4,168
Loan repurchase reserve | 1,256 | 1,625
Federal net operating losses | 172 | 272
State net operating losses | 2,762 | 686
Federal income tax credits | 23,045 | 30,225
Deferred loan fees | 1,692 | 1,998
Amortization of intangible assets | 0 | 1,198
Prior year state tax deduction | 1,648 | 443
Lease liability | 11,752 | 6,082
Other deferred tax assets | 4,897 | 2,824
Total deferred tax assets | 84,349 | 75,735
Deferred tax liabilities: |  |
Unrealized gain on securities available-for-sale | (3,172) | (3,236)
Investments in partnerships | (8,857) | (8,139)
Mortgage servicing rights | (130) | (167)
Amortization of intangible assets | (47) | 0
Deferred loan costs | (4,577) | (5,154)
Depreciation on premises and equipment | (4,916) | (5,618)
Right of use asset | (10,240) | (5,784)
Other deferred tax liabilities | (1,636) | (1,680)
Total deferred tax liabilities | (33,575) | (29,778)
Valuation allowance | 0 | 0
Net deferred tax assets | $ 50,774 | $ 45,957

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