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ACCUMULATED OTHER COMPREHENSIVE LOSS | 9 Months Ended
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Sep. 30, 2025
Equity [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE LOSS | ACCUMULATED OTHER COMPREHENSIVE LOSS The following table summarizes the changes in the balances of each component of accumulated other comprehensive loss, net of tax, as of September 30, 2025 and 2024.
| Accumulated Other Comprehensive Loss
| Unrealized Gains (Losses) on Securities Available for Sale |  |  |  |  |  | Unrealized Gains (Losses) on Defined Benefit Plans |  | Total
Balance at December 31, 2024 | $ | (188,412) |  |  |  |  |  |  | $ | (273) |  |  | $ | (188,685) |
Other comprehensive income before reclassifications | 32,815 |  |  |  |  |  |  | — |  |  | 32,815 |
Amounts reclassified from accumulated other comprehensive loss | 6 |  |  |  |  |  |  | — |  |  | 6 |
Period change | 32,821 |  |  |  |  |  |  | — |  |  | 32,821 |
Balance at September 30, 2025 | $ | (155,591) |  |  |  |  |  |  | $ | (273) |  |  | $ | (155,864) |
Balance at December 31, 2023 | $ | (173,654) |  |  |  |  |  |  | $ | (2,316) |  |  | $ | (175,970) |
Other comprehensive income before reclassifications | 16,905 |  |  |  |  |  |  | — |  |  | 16,905 |
Amounts reclassified from accumulated other comprehensive loss | 7,240 |  |  |  |  |  |  | — |  |  | 7,240 |
Period change | 24,145 |  |  |  |  |  |  | — |  |  | 24,145 |
Balance at September 30, 2024 | $ | (149,509) |  |  |  |  |  |  | $ | (2,316) |  |  | $ | (151,825) |
The following tables present the reclassification adjustments out of accumulated other comprehensive loss that were included in net income in the Consolidated Condensed Statements of Income for the three and nine months ended September 30, 2025 and 2024.
|  | Amount Reclassified from Accumulated Other Comprehensive Loss For the Three Months Ended September 30, |  |
Details about Accumulated Other Comprehensive Loss Components |  | 2025 |  | 2024 |  | Affected Line Item in the Statements of Income
Unrealized gains (losses) on available for sale securities (1) |  |  |  |  |  |
Realized securities losses reclassified into income |  | $ | — |  |  | $ | (9,114) |  |  | Noninterest income - net realized losses on sales of available for sale securities
Related income tax benefit |  | — |  |  | 1,914 |  |  | Income tax expense
Total reclassifications for the period, net of tax |  | $ | — |  |  | $ | (7,200) |  |  |
|  | Amount Reclassified from Accumulated Other Comprehensive Loss For the Nine Months Ended September 30, |  |
Details about Accumulated Other Comprehensive Loss Components |  | 2025 |  | 2024 |  | Affected Line Item in the Statements of Income
Unrealized gains (losses) on available for sale securities (1) |  |  |  |  |  |
Realized securities losses reclassified into income |  | $ | (8) |  |  | $ | (9,165) |  |  | Noninterest income - net realized losses on sales of available for sale securities
Related income tax benefit |  | 2 |  |  | 1,925 |  |  | Income tax expense
Total reclassifications for the period, net of tax |  | $ | (6) |  |  | $ | (7,240) |  |  |
(1) For additional detail related to unrealized gains (losses) on available for sale securities and related amounts reclassified from accumulated other comprehensive loss see NOTE 3. INVESTMENT SECURITIES of these Notes to Consolidated Condensed Financial Statements.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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