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INCOME TAXES (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2022
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Dec. 31, 2021
Mar. 31, 2024
Mar. 31, 2023
Mar. 31, 2022
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2022
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2022
Federal:                                          
Current                                     $ 9,770 $ 8,792 $ 5,669
Deferred                                     13,276 (6,688) 11,491
Federal income tax expense                                     23,046 2,104 17,160
State:                                          
Current                                     8,172 7,935 4,739
Deferred                                     2,890 (452) 4,302
State tax expense                                     11,062 7,483 9,041
Income tax expense $ 3,382 $ 6,103 $ 16,926 $ 7,697 $ (4,821) $ 377 $ 7,860 $ 6,171 $ (1,854) $ 6,742 $ 7,183 $ 14,130 $ 24,623 $ 14,031 $ 21,313 $ 30,726 $ 14,408 $ 28,055 34,108 9,587 26,201
Deferred tax assets:                                          
Allowance for credit losses 17,647       23,397                           17,647 23,397  
Deferred compensation 4,351       3,739                           4,351 3,739  
Stock based compensation 2,402       3,916                           2,402 3,916  
Valuation adjustments 175       393                           175 393  
General business credits 55,471       59,414                           55,471 59,414  
Accrued expenses 2,763       2,558                           2,763 2,558  
Lease liability 6,503       7,210                           6,503 7,210  
Net unrealized loss on securities available for sale 50,819       84,908                           50,819 84,908  
Premises and equipment 3,939       0                           3,939 0  
Other assets 3,940       4,193                           3,940 4,193  
Gross deferred tax assets 148,010       189,728                           148,010 189,728  
Deferred tax liabilities:                                          
Premises and equipment 0       (2,016)                           0 (2,016)  
Intangibles (7,859)       (5,862)                           (7,859) (5,862)  
Leased assets (76,016)       (66,877)                           (76,016) (66,877)  
Right-of-use assets (6,218)       (6,877)                           (6,218) (6,877)  
Other liabilities (1,346)       (1,349)                           (1,346) (1,349)  
Gross deferred tax liabilities (91,439)       (82,981)                           (91,439) (82,981)  
Net deferred tax assets 56,571       106,747                           56,571 106,747  
Amount                                          
Statutory federal income tax expense and rate                                     45,910 32,559 37,863
Change in tax rate resulting from:                                          
State income taxes net of federal benefits                                     8,678 5,999 7,124
162(m) disallowance                                     1,874 919 1,125
Tax exempt income                                     (690) (783) (743)
General business credits                                     (21,132) (28,633) (17,589)
Other, net                                     (532) (474) (1,579)
Income tax expense 3,382 $ 6,103 $ 16,926 7,697 (4,821) $ 377 $ 7,860 6,171 (1,854) $ 6,742 $ 7,183 $ 14,130 24,623 14,031 $ 21,313 30,726 14,408 $ 28,055 $ 34,108 $ 9,587 $ 26,201
Rate                                          
Statutory federal income tax expense and rate (percent)                                     21.00% 21.00% 21.00%
State income taxes net of federal benefits (percent)                                     4.00% 3.90% 4.00%
162 (m) disallowance (percent)                                     0.90% 0.60% 0.60%
Tax exempt income (percent)                                     (0.30%) (0.50%) (0.40%)
General business credits (percent)                                     (9.70%) (18.50%) (9.80%)
Other, net (percent)                                     (0.20%) (0.30%) (0.90%)
Total income tax expense (percent)                                     15.70% 6.20% 14.50%
Gross deferred tax on state net operating loss carryforwards 3,000       2,700                           $ 3,000 $ 2,700  
Operating loss carryforwards reserved 3,000       2,700                           3,000 2,700  
Tax credit, investment, amount                                     19,700 27,400 $ 16,800
Unrecognized Tax Benefits [Roll Forward]                                          
Balance at beginning of fiscal year       $ 521       $ 645         $ 521 $ 645   $ 521 $ 645   521 645  
Additions for tax positions related to prior years                                     56    
Reductions for tax positions related to prior years                                       (124)  
Balance at end of fiscal year 577       $ 521       $ 645                   577 $ 521 $ 645
Unrecognized tax benefits that, if recognized, would impact the effective rate 540                                   540    
Accrued interest related to unrecognized tax benefits $ 93                                   $ 93