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INCOME TAXES - Schedule of the Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
ACL | $ 23,685 | $ 27,068
Unrealized loss on cash flow hedge | 7,256 | 6,654
Unrealized losses on securities available for sale, net | 61,479 | 70,423
Unrealized losses on securities held to maturity | 8,068 | 10,156
Stock-based compensation | 6,431 | 5,767
Purchase accounting adjustments | 2,076 | 764
Accrued vacation | 493 | 456
Lease liabilities | 2,951 | 3,092
Employee costs | 5,725 | 4,789
Unrealized loss on equity securities | 0 | 75
Other | 0 | 67
Total deferred tax assets | 118,164 | 129,311
Deferred tax liabilities: |  |
Basis in premises and equipment | (2,419) | (2,830)
Affordable housing partnerships and other investments | (8,011) | (8,341)
Purchase accounting adjustments | (1,022) | (1,133)
Mortgage servicing assets | (745) | (1,336)
Basis in core deposit, customer intangible assets, and asset purchase goodwill | (3,325) | (4,709)
Deferred loan origination costs | (3,317) | (3,691)
Right of use assets | (2,835) | (3,015)
Unrealized gain on equity securities | (172) | 0
Other | (856) | (251)
Total deferred tax liabilities | (22,702) | (25,306)
Net deferred tax asset | $ 95,462 | $ 104,005

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