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DERIVATIVES AND HEDGING (Tables)

3 Months Ended

Mar. 31, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivatives Designated in Hedge Relationships

			Asset Derivatives																								Liability Derivatives
			March 31, 2024												December 31, 2023												March 31, 2024												December 31, 2023
			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					$	12,255					$	400,000					$	15,141
Interest rate swaps not designated in hedge relationships			$	410,058					$	33,896					$	416,711					$	29,058					$	410,058					$	33,938					$	416,711					$	29,126
Master netting agreements									(11,048)												(13,929)												(11,048)												(13,929)
Cash offset/(settlement)									—												—												4,954												(529)
Net interest rate swaps									22,848												15,129												40,099												29,809
Risk participation agreements			992						—						1,050						—						44,944						18						45,298						42
Mortgage loan commitments			22,625						285						19,572						275						—						—						—						—
Forward sales contracts			3,148						—						5,406						—						20,017						110						17,966						185
Total			$	436,823					$	23,133					$	442,739					$	15,404					$	475,019					$	40,227					$	479,975					$	30,036

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 months ended March 31, 2024 and 2023 (in thousands):

			For the Three Months Ended March 31, 2024
			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			$	(1,696)					$	(1,696)					$	—					Interest Income						$	(4,576)					$	(4,576)					$	—

			For the Three Months Ended March 31, 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			$	1,125					$	1,125					$	—					Interest Income						$	(3,613)					$	(3,613)					$	—

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 months ended March 31, 2024 and 2023, were as follows (in thousands):

			Three Months Ended March 31,
			2024						2023
Mortgage loan commitments			$	33					$	440
Forward sales contracts			70						(142)
			$	103					$	298

Offsetting Assets and Liabilities

as of March 31, 2024 and December 31, 2023 (in thousands):

			March 31, 2024
																					Gross Amounts of Financial Instruments Not Offset in the Consolidated Statement 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			$	33,896					$	(11,048)					$	22,848					$	—					$	—					$	22,848
			$	33,896					$	(11,048)					$	22,848					$	—					$	—					$	22,848
Derivative liabilities
Interest rate swaps			$	46,193					$	(6,094)					$	40,099					$	—					$	(15,834)					$	24,265
			$	46,193					$	(6,094)					$	40,099					$	—					$	(15,834)					$	24,265
			December 31, 2023
																					Gross Amounts of Financial Instruments Not Offset in the Consolidated Statement 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			$	29,058					$	(13,929)					$	15,129					$	—					$	—					$	15,129
			$	29,058					$	(13,929)					$	15,129					$	—					$	—					$	15,129
Derivative liabilities
Interest rate swaps			$	44,267					$	(14,458)					$	29,809					$	—					$	(13,124)					$	16,685
			$	44,267					$	(14,458)					$	29,809					$	—					$	(13,124)					$	16,685

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Schedule of Fair Value, Measured on Nonrecurring Basis, Gains (Losses) From Fair Value Adjustments

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Tabular disclosure of gain (loss) on derivative and nonderivative instruments designated and qualifying as cash flow hedge recorded in accumulated other comprehensive income (AOCI) and reclassified into earnings.

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Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

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