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Fair Value Measurement (Tables) | 9 Months Ended
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Sep. 30, 2023
Fair Value Disclosures [Abstract] |
Summary of Recorded Amount of Assets and Liabilities Measured at Fair Value on Recurring Basis | The table below presents the recorded amount of assets and liabilities measured at fair value on a recurring basis (in thousands):
Fair value at September 30, 2023 | Total |  | Level 1 |  | Level 2 |  | Level 3
Marketable equity securities | $ | 2,517 |  |  | $ | 2,517 |  |  |  |  |
Debt securities available for sale: |  |  |  |  |  |  |
Obligations of U.S. government corporations and agencies | 1,207,172 |  |  |  |  | 1,207,172 |  |  |
Obligations of states and political subdivisions | 258,669 |  |  |  |  | 258,669 |  |  |
Corporate bonds | 5,505 |  |  |  |  | 5,505 |  |  |
Asset backed securities | 369,729 |  |  |  |  | 369,729 |  |  |
Non-agency mortgage backed securities | 333,262 |  |  |  |  | 333,262 |  |  |
Loans held for sale | 644 |  |  |  |  | 644 |  |  |
Mortgage servicing rights | 6,792 |  |  |  |  |  |  | 6,792 |
Total assets measured at fair value | $ | 2,184,290 |  |  | $ | 2,517 |  |  | $ | 2,174,981 |  |  | $ | 6,792 |
Fair value at December 31, 2022 | Total |  | Level 1 |  | Level 2 |  | Level 3
Marketable equity securities | $ | 2,598 |  |  | $ | 2,598 |  |  | $ | — |  |  | $ | — |
Debt securities available for sale: |  |  |  |  |  |  |
Obligations of U.S. government corporations and agencies | 1,372,769 |  |  | — |  |  | 1,372,769 |  |  | — |
Obligations of states and political subdivisions | 293,205 |  |  | — |  |  | 293,205 |  |  | — |
Corporate bonds | 5,751 |  |  | — |  |  | 5,751 |  |  | — |
Asset backed securities | 439,767 |  |  | — |  |  | 439,767 |  |  | — |
Non-agency mortgage backed securities | 340,946 |  |  |  |  | 340,946 |  |  |
Loans held for sale | 1,846 |  |  | — |  |  | 1,846 |  |  | — |
Mortgage servicing rights | 6,712 |  |  | — |  |  | — |  |  | 6,712 |
Total assets measured at fair value | $ | 2,463,594 |  |  | $ | 2,598 |  |  | $ | 2,454,284 |  |  | $ | 6,712 |
Summary of Reconciliation of Assets and Liabilities Measured at Fair Value Using Significant Unobservable Inputs (Level 3) on Recurring Basis | The following table provides a reconciliation of assets and liabilities measured at fair value using significant unobservable inputs (Level 3) on a recurring basis during the time periods indicated. Had there been any transfer into or out of Level 3 during the time periods indicated, the amount included in the “Transfers into (out of) Level 3” column would represent the beginning balance of an item in the period (interim quarter) during which it was transferred (in thousands):
Three months ended September 30, | Beginning Balance |  | Transfers into (out of) Level 3 |  | Change Included in Earnings |  | Issuances |  | Ending Balance
2023: Mortgage servicing rights | $ | 6,741 |  |  | — |  |  | $ | (91) |  |  | $ | 142 |  |  | $ | 6,792 |
2022: Mortgage servicing rights | $ | 6,667 |  |  | — |  |  | $ | 33 |  |  | $ | 98 |  |  | $ | 6,798 |
Nine months ended September 30, | Beginning Balance |  | Transfers into (out of) Level 3 |  | Change Included in Earnings |  | Issuances |  | Ending Balance
2023: Mortgage servicing rights | $ | 6,712 |  |  |  |  | $ | (215) |  |  | $ | 295 |  |  | $ | 6,792 |
2022: Mortgage servicing rights | $ | 5,874 |  |  | — |  |  | $ | 443 |  |  | $ | 481 |  |  | $ | 6,798 |
Summary of Quantitative Information about Recurring Level 3 Fair Value Measurements | The following table presents quantitative information about recurring Level 3 fair value measurements at September 30, 2023 and December 31, 2022:
As of September 30, 2023: | Fair Value (in thousands) |  | Valuation Technique |  | Unobservable Inputs |  | Range, Weighted Average
Mortgage Servicing Rights | $ | 6,792 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 6% - 12%; 7.0%
|  |  |  |  | Discount rate |  | 10% - 14%; 12%
As of December 31, 2022: |  |  |  |  |  |  |
Mortgage Servicing Rights | $ | 6,712 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 7% - 13.6%; 7.6%
|  |  |  |  | Discount rate |  | 10% - 14%; 12%
Summary of Assets and Liabilities Measured at Fair Value on Nonrecurring Basis | The tables below present the recorded investment in assets and liabilities measured at fair value on a nonrecurring basis, as of the dates indicated, that had a write-down or an additional allowance provided during the periods indicated (in thousands):
September 30, 2023 | Total |  | Level 1 |  | Level 2 |  | Level 3
Fair value: |  |  |  |  |  |  |
Individually evaluated loans | $ | 5,619 |  |  | — |  |  | — |  |  | $ | 5,619 |
Foreclosed assets | 175 |  |  | — |  |  | — |  |  | 175 |
Total assets measured at fair value | $ | 5,794 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,794 |
December 31, 2022 | Total |  | Level 1 |  | Level 2 |  | Level 3
Fair value: |  |  |  |  |  |  |
Individually evaluated loans | $ | 5,719 |  |  | — |  |  | — |  |  | $ | 5,719 |
Foreclosed assets | 311 |  |  | — |  |  | — |  |  | 311 |
Total assets measured at fair value | $ | 6,030 |  |  | — |  |  | — |  |  | $ | 6,030 |
The tables below present the (losses) gains resulting from non-recurring fair value adjustments of assets and liabilities for the periods indicated (in thousands):
| Three months ended September 30, |  | Nine months ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Individually evaluated loans | $ | 4,749 |  |  | $ | (1,567) |  |  | $ | (2,281) |  |  | $ | (2,182) |
Foreclosed assets | (41) |  |  | 13 |  |  | (233) |  |  | 111 |
Total losses from non-recurring measurements | $ | 4,708 |  |  | $ | (1,554) |  |  | $ | (2,514) |  |  | $ | (2,071) |
Summary of Quantitative Information about Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on Nonrecurring Basis | The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis at September 30, 2023:
September 30, 2023 | Fair Value (in thousands) |  | Valuation Technique |  | Unobservable Inputs |  | Range, Weighted Average
Individually evaluated loans | $ | 5,619 |  |  | Sales comparison approach Income approach |  | Adjustment for differences between comparable sales; Capitalization rate |  | Not meaningful N/A
Foreclosed assets (Commerical real estate) | $ | 175 |  |  | Income Approach |  | Capitalization rate |  | Not meaningful N/A
The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis at December 31, 2022:
December 31, 2022 | Fair Value (in thousands) |  | Valuation Technique |  | Unobservable Inputs |  | Range, Weighted Average
Individually evaluated loans | $ | 5,719 |  |  | Sales comparison approach Income approach |  | Adjustment for differences between comparable sales; Capitalization rate |  | Not meaningful N/A
Foreclosed assets (Residential real estate) | $ | 311 |  |  | Sales comparison approach |  | Adjustment for differences between comparable sales |  | Not meaningful N/A
Summary of Estimated Fair Values of Financial Instruments that are Reported at Amortized Cost in Consolidated Balance Sheets |
| September 30, 2023 |  | December 31, 2022
(in thousands) | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value
Financial assets: |  |  |  |  |  |  |
Level 1 inputs: |  |  |  |  |  |  |
Cash and due from banks | $ | 75,332 |  |  | $ | 75,332 |  |  | $ | 96,323 |  |  | $ | 96,323 |
Cash at Federal Reserve and other banks | 35,767 |  |  | 35,767 |  |  | 10,907 |  |  | 10,907 |
Level 2 inputs: |  |  |  |  |  |  |
Securities held to maturity | 139,058 |  |  | 124,058 |  |  | 160,983 |  |  | 149,938 |
Restricted equity securities | 17,250 |  |  | N/A |  | 17,250 |  |  | N/A
Level 3 inputs: |  |  |  |  |  |  |
Loans, net | 6,592,854 |  |  | 6,230,247 |  |  | 6,344,767 |  |  | 6,153,155 |
Financial liabilities: |  |  |  |  |  |  |
Level 2 inputs: |  |  |  |  |  |  |
Deposits | 8,009,643 |  |  | 8,001,633 |  |  | 8,329,013 |  |  | 8,321,517 |
Other borrowings | 537,975 |  |  | 537,975 |  |  | 264,605 |  |  | 264,605 |
Level 3 inputs: |  |  |  |  |  |  |
Junior subordinated debt | 101,080 |  |  | 93,600 |  |  | 101,040 |  |  | 92,613 |
(in thousands) | Contract Amount |  | Fair Value |  | Contract Amount |  | Fair Value
Off-balance sheet: |  |  |  |  |  |  |
Level 3 inputs: |  |  |  |  |  |  |
Commitments | $ | 2,268,288 |  |  | $ | 22,683 |  |  | $ | 2,188,560 |  |  | $ | 21,886 |
Standby letters of credit | 38,730 |  |  | 387 |  |  | 26,599 |  |  | 266 |
Overdraft privilege commitments | 124,392 |  |  | 1,244 |  |  | 126,634 |  |  | 1,266 |

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- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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