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DERIVATIVES AND HEDGING (Tables) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2023 | Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract] |  |
Schedule of Derivatives Designated in Hedge Relationships |  |
| Asset Derivatives |  | Liability Derivatives
| September 30, 2023 |  | December 31, 2022 |  | September 30, 2023 |  | December 31, 2022
| Notional/ Contract Amount |  | Fair Value |  | Notional/ Contract Amount |  | Fair Value |  | Notional/ Contract Amount |  | Fair Value |  | Notional/ Contract Amount |  | Fair Value
Hedged interest rate swaps | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 400,000 |  |  | $ | 21,166 |  |  | $ | 400,000 |  |  | $ | 26,485 |
Interest rate swaps not designated in hedge relationships | 431,935 |  |  | 43,821 |  |  | 440,731 |  |  | 37,119 |  |  | 431,935 |  |  | 43,866 |  |  | 440,731 |  |  | 37,150 |
Master netting agreements |  |  | (20,012) |  |  |  |  | (17,780) |  |  |  |  | (20,012) |  |  |  |  | (17,780) |
Cash offset/(settlement) |  |  | — |  |  |  |  | — |  |  |  |  | 918 |  |  |  |  | (8,705) |
Net interest rate swaps |  |  | 23,809 |  |  |  |  | 19,339 |  |  |  |  | 45,938 |  |  |  |  | 37,150 |
Risk participation agreements | 1,108 |  |  | — |  |  | 1,283 |  |  | — |  |  | 45,639 |  |  | 19 |  |  | 47,283 |  |  | 67 |
Mortgage loan commitments | 26,278 |  |  | 102 |  |  | 15,920 |  |  | 81 |  |  | — |  |  | — |  |  | 12,367 |  |  | 42 |
Forward sales contracts | 28,544 |  |  | 236 |  |  | 16,568 |  |  | 61 |  |  | 4,368 |  |  | 25 |  |  | 3,000 |  |  | 76 |
Total | $ | 487,865 |  |  | $ | 24,147 |  |  | $ | 474,502 |  |  | $ | 19,481 |  |  | $ | 481,942 |  |  | $ | 45,982 |  |  | $ | 503,381 |  |  | $ | 37,335 |
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss) | The following table presents the effect of cash flow hedge accounting on AOCI for the three and nine months ended September 30, 2023 and 2022 (in thousands):
| For the Three Months Ended September 30, 2023
| Amount of Gain or (Loss) Recognized in AOCI on Derivative |  | Amount of Gain or (Loss) Recognized in AOCI Included Component |  | Amount of Gain or (Loss) Recognized in AOCI Excluded Component |  | Location of Gain or (Loss) Recognized from AOCI into Income |  | Amount of Gain or (Loss) Reclassified from AOCI into Income |  | Amount of Gain or (Loss) Reclassified from AOCI into Income Included Component |  | Amount of Gain or (Loss) Reclassified from AOCI into Income Excluded Component
Interest rate swaps | $ | (1,455) |  |  | $ | (1,455) |  |  | $ | — |  |  | Interest Income |  | $ | (4,546) |  |  | $ | (4,546) |  |  | $ | — |
| For the Nine Months Ended September 30, 2023
| Amount of Gain or (Loss) Recognized in AOCI on Derivative |  | Amount of Gain or (Loss) Recognized in AOCI Included Component |  | Amount of Gain or (Loss) Recognized in AOCI Excluded Component |  | Location of Gain or (Loss) Recognized from AOCI into Income |  | Amount of Gain or (Loss) Reclassified from AOCI into Income |  | Amount of Gain or (Loss) Reclassified from AOCI into Income Included Component |  | Amount of Gain or (Loss) Reclassified from AOCI into Income Excluded Component
Interest rate swaps | $ | (5,845) |  |  | $ | (5,845) |  |  | $ | — |  |  | Interest Income |  | $ | (12,317) |  |  | $ | (12,317) |  |  | $ | — |
| For the Three Months Ended September 30, 2022
| Amount of Gain or (Loss) Recognized in AOCI on Derivative |  | Amount of Gain or (Loss) Recognized in AOCI Included Component |  | Amount of Gain or (Loss) Recognized in AOCI Excluded Component |  | Location of Gain or (Loss) Recognized from AOCI into Income |  | Amount of Gain or (Loss) Reclassified from AOCI into Income |  | Amount of Gain or (Loss) Reclassified from AOCI into Income Included Component |  | Amount of Gain or (Loss) Reclassified from AOCI into Income Excluded Component
Interest rate swaps | $ | (9,153) |  |  | $ | (9,153) |  |  | $ | — |  |  | Interest Income |  | $ | (1,283) |  |  | $ | (1,283) |  |  | $ | — |
| For the Nine Months Ended September 30, 2022
| Amount of Gain or (Loss) Recognized in AOCI on Derivative |  | Amount of Gain or (Loss) Recognized in AOCI Included Component |  | Amount of Gain or (Loss) Recognized in AOCI Excluded Component |  | Location of Gain or (Loss) Recognized from AOCI into Income |  | Amount of Gain or (Loss) Reclassified from AOCI into Income |  | Amount of Gain or (Loss) Reclassified from AOCI into Income Included Component |  | Amount of Gain or (Loss) Reclassified from AOCI into Income Excluded Component
Interest rate swaps | $ | (26,795) |  |  | $ | (26,795) |  |  | $ | — |  |  | Interest Income |  | $ | (371) |  |  | $ | (371) |  |  | $ | — |
Schedule of Fair Value, Measured on Nonrecurring Basis, Gains (Losses) From Fair Value Adjustments [Table Text Block] |  | Gains (losses) recognized in income within mortgage banking operations on non-designated hedging instruments for the three and nine months ended September 30, 2023 and 2022, were as follows (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Mortgage loan commitments | $ | (165) |  |  | $ | (472) |  |  | $ | 65 |  |  | $ | (1,582) |
Forward sales contracts | 522 |  |  | 682 |  |  | 601 |  |  | 681 |
| $ | 357 |  |  | $ | 210 |  |  | $ | 666 |  |  | $ | (901) |
Offsetting Assets and Liabilities |  | as of September 30, 2023 and December 31, 2022 (in thousands):
| September 30, 2023
|  |  |  |  |  |  | Gross Amounts of Financial Instruments Not Offset in the Consolidated Statements of Financial Condition |  |
| Gross Amounts Recognized |  | Amounts offset in the Statement of Financial Condition |  | Net Amounts in the Statement of Financial Condition |  | Netting Adjustment Per Applicable Master Netting Agreements |  | Fair Value of Financial Collateral in the Statement of Financial Condition |  | Net Amount
Derivative assets |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps | $ | 43,821 |  |  | $ | (20,012) |  |  | $ | 23,809 |  |  | $ | — |  |  | $ | — |  |  | $ | 23,809 |
| $ | 43,821 |  |  | $ | (20,012) |  |  | $ | 23,809 |  |  | $ | — |  |  | $ | — |  |  | $ | 23,809 |
Derivative liabilities |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps | $ | 65,032 |  |  | $ | (19,094) |  |  | $ | 45,938 |  |  | $ | — |  |  | $ | (17,408) |  |  | $ | 28,530 |
| $ | 65,032 |  |  | $ | (19,094) |  |  | $ | 45,938 |  |  | $ | — |  |  | $ | (17,408) |  |  | $ | 28,530 |
| December 31, 2022
|  |  |  |  |  |  | Gross Amounts of Financial Instruments Not Offset in the Consolidated Statements of Financial Condition |  |
| Gross Amounts Recognized |  | Amounts offset in the Statement of Financial Condition |  | Net Amounts in the Statement of Financial Condition |  | Netting Adjustment Per Applicable Master Netting Agreements |  | Fair Value of Financial Collateral in the Statement of Financial Condition |  | Net Amount
Derivative assets |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps | $ | 37,119 |  |  | $ | (17,780) |  |  | $ | 19,339 |  |  | $ | — |  |  | $ | — |  |  | $ | 19,339 |
| $ | 37,119 |  |  | $ | (17,780) |  |  | $ | 19,339 |  |  | $ | — |  |  | $ | — |  |  | $ | 19,339 |
Derivative liabilities |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps | $ | 63,634 |  |  | $ | (26,484) |  |  | $ | 37,150 |  |  | $ | — |  |  | $ | (14,972) |  |  | $ | 22,178 |
| $ | 63,634 |  |  | $ | (26,484) |  |  | $ | 37,150 |  |  | $ | — |  |  | $ | (14,972) |  |  | $ | 22,178 |

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