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FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2025

Fair Value Disclosures [Abstract]

Schedule of carrying amount and estimated fair value of financial instruments

(dollars in thousands)															Fair Value Measurement Using
September 30, 2025			Carrying Amount						Estimated Fair Value						Quoted Prices in Active Markets for Identical Assets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Financial assets:
Cash and due from financial institutions			$	102,859					$	102,859					$	102,859					$	—					$	—
Interest-bearing deposits in other financial institutions			207,034						207,034						207,034						—						—
Investment securities			1,329,569						1,259,542						61,250						1,191,479						6,813
Loans held for sale			1,557						1,557						—						1,557						—
Loans			5,367,202						5,079,899						—						—						5,079,899
Mortgage servicing rights			8,459						11,454						—						—						11,454
Accrued interest receivable			25,232						25,232						872						4,704						19,656
Financial liabilities:
Deposits:
Noninterest-bearing demand			1,903,614						1,903,614						1,903,614						—						—
Interest-bearing demand and savings and money market			3,633,606						3,633,606						3,633,606						—						—
Time			1,040,464						1,034,331						—						—						1,034,331
Long-term debt			131,527						128,287						—						—						128,287
Accrued interest payable			8,604						8,604						111						—						8,493

(dollars in thousands)																					Fair Value Measurement Using
September 30, 2025			Notional Amount						Carrying Amount						Estimated Fair Value						Quoted Prices in Active Markets for Identical Assets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Off-balance sheet financial instruments:
Commitments to extend credit			$	1,351,802					$	—					$	1,144					$	—					$	1,144					$	—
Standby letters of credit and financial guarantees written			2,437						—						37						—						37						—
Derivatives:
Forward sale commitments			1,576						(16)						(16)						—						(16)						—
Risk participation agreements			51,424						(3)						(3)						—						(3)						—
Back-to-back swap agreements:
Assets			61,095						3,123						3,123						—						3,123						—
Liabilities			(61,095)						(3,123)						(3,123)						—						(3,123)						—
Interest rate swap agreements			114,580						4,344						4,344						—						4,344						—

(dollars in thousands)															Fair Value Measurement Using
December 31, 2024			Carrying Amount						Estimated Fair Value						Quoted Prices in Active Markets for Identical Assets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Financial assets:
Cash and due from financial institutions			$	77,774					$	77,774					$	77,774					$	—					$	—
Interest-bearing deposits in other financial institutions			303,167						303,167						303,167						—						—
Investment securities			1,334,588						1,244,339						59,498						1,177,994						6,847
Loans held for sale			5,662						5,662						—						5,662						—
Loans			5,332,852						4,916,765						—						—						4,916,765
Mortgage servicing rights			8,473						12,387						—						—						12,387
Accrued interest receivable			23,378						23,378						462						4,607						18,309
Financial liabilities:
Deposits:
Noninterest-bearing demand			1,888,937						1,888,937						1,888,937						—						—
Interest-bearing demand and savings and money market			3,667,889						3,667,889						3,667,889						—						—
Time			1,087,185						1,079,275						—						—						1,079,275
Long-term debt			156,345						153,760						—						—						153,760
Accrued interest payable			10,051						10,051						113						—						9,938

(dollars in thousands)																					Fair Value Measurement Using
December 31, 2024			Notional Amount						Carrying Amount						Estimated Fair Value						Quoted Prices in Active Markets for Identical Assets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Off-balance sheet financial instruments:
Commitments to extend credit			$	1,219,537					$	—					$	1,167					$	—					$	1,167					$	—
Standby letters of credit and financial guarantees written			2,702						—						41						—						41						—
Derivatives:
Interest rate lock commitments			469						(4)						(4)						—						(4)						—
Forward sale commitments			4,909						46						46						—						46						—
Risk participation agreements			35,183						—						—						—						—						—
Back-to-back swap agreements:
Assets			50,202						3,840						3,840						—						—						3,840
Liabilities			(50,202)						(3,840)						(3,840)						—						—						(3,840)
Interest rate swap agreements			115,545						8,382						8,382						—						8,382						—

Schedule of balances of assets and liabilities measured at fair value on a recurring basis

The following tables present the fair value of financial assets and liabilities measured on a recurring basis as of the dates presented:

(dollars in thousands)												Fair Value at Reporting Date Using
September 30, 2025						Fair Value						Quoted Prices in Active Markets for Identical Assets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Available-for-sale securities:
Debt securities:
States and political subdivisions						$	116,247					$	—					$	110,111					$	6,136
U.S. Treasury and other government-sponsored entities and agencies						100,761						61,250						39,511						—
Collateralized loan obligations						40,903						—						40,903						—
Mortgage-backed securities:
Residential - U.S. government-sponsored entities and agencies						416,555						—						416,555						—
Residential - Non-government agencies						15,963						—						15,286						677
Commercial - U.S. government-sponsored entities and agencies						68,254						—						68,254						—
Total available-for-sale investment securities						758,683						61,250						690,620						6,813
Derivatives:
Forward sale commitments						(16)						—						(16)						—
Risk participation agreements						(3)						—						(3)						—
Interest rate swap agreements						4,344						—						4,344						—
Total derivatives						4,325						—						4,325						—
Total						$	763,008					$	61,250					$	694,945					$	6,813

(dollars in thousands)												Fair Value at Reporting Date Using
December 31, 2024						Fair Value						Quoted Prices in Active Markets for Identical Assets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Available-for-sale securities:
Debt securities:
States and political subdivisions						$	116,833					$	—					$	110,668					$	6,165
U.S. Treasury and other government-sponsored entities and agencies						81,200						59,498						21,702						—
Collateralized loan obligations						31,140						—						31,140						—
Mortgage-backed securities:
Residential - U.S. government-sponsored entities and agencies						414,471						—						414,471						—
Residential - Non-government agencies						16,926						—						16,244						682
Commercial - U.S. government-sponsored entities and agencies						67,161						—						67,161						—
Commercial - Non-government agencies						9,927						—						9,927						—
Total available-for-sale investment securities						737,658						59,498						671,313						6,847
Derivatives:
Interest rate lock commitments						(4)						—						(4)						—
Forward sale commitments						46						—						46						—
Interest rate swap agreements						8,382						—						8,382						—
Total derivatives						8,424						—						8,424						—
Total						$	746,082					$	59,498					$	679,737					$	6,847

Schedule of changes in Level 3 assets and liabilities measured at fair value on a recurring basis

The following table presents changes in Level 3 financial assets and liabilities measured at fair value on a recurring basis for the periods presented:

			Available-For-Sale Debt Securities:
(dollars in thousands)			States and Political Subdivisions						Residential - Non-Government Agencies						Interest Rate Swap Agreements						Total
Balance at December 31, 2024			$	6,165					$	682					$	—					$	6,847
Principal payments received			(178)						(18)						—						(196)
Unrealized net gain (loss) included in other comprehensive income			149						13						—						162
Balance at September 30, 2025			$	6,136					$	677					$	—					$	6,813
Balance at December 31, 2023			$	6,436					$	714					$	6,440					$	13,590
Principal payments received			(163)						(18)						—						(181)
Unrealized net gain (loss) included in other comprehensive income			65						22						(1,238)						(1,151)
Balance at September 30, 2024			$	6,338					$	718					$	5,202					$	12,258

X

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) whether recognized or not in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition and the measurements of those instruments, assets and liabilities. Such disclosures about the financial instruments, assets and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

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X

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period 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 asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 101
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-101

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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X

- 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/2009/role/commonPracticeRef
-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

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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