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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 27,207 | $ 29,746
Stock-based compensation expense | 1,427 | 1,181
Accrued expenses | 3,180 | 6,198
Loan repurchase reserve | 864 | 1,256
Federal net operating losses | 73 | 172
State net operating losses | 1,950 | 2,762
Federal income tax credits | 2,452 | 23,045
Unrealized loss on securities available-for-sale | 16,488 | 0
Deferred loan fees | 1,580 | 1,692
Prior year state tax deduction | 3,155 | 1,648
Lease liability | 9,577 | 11,752
Other deferred tax assets | 4,810 | 4,897
Total deferred tax assets | 72,763 | 84,349
Deferred tax liabilities: |  |
Unrealized gain on securities available-for-sale | 0 | (3,172)
Investments in partnerships | (2,130) | (8,857)
Mortgage servicing rights | (165) | (130)
Amortization of intangible assets | (78) | (47)
Deferred loan costs | (5,100) | (4,577)
Depreciation on premises and equipment | (6,336) | (4,916)
Right of use asset | (8,322) | (10,240)
Other deferred tax liabilities | (114) | (1,636)
Total deferred tax liabilities | (22,245) | (33,575)
Valuation allowance | 0 | 0
Net deferred tax assets | $ 50,518 | $ 50,774

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