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INTEREST RECEIVABLE AND OTHER ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Tax assets, net	$ 16,548	$ 10,573
Accrued interest receivable	7,587	5,929
Investment in Small Business Investment Company ("SBIC") fund	4,887	4,731
Investment in Community Reinvestment Act fund	2,000
Prepaid assets	1,713	1,598
Servicing assets	2,299	1,947
Investment in Low Income Housing Tax Credit ("LIHTC") partnerships, net	2,778	3,129
Investment in statutory trusts	489	484
Other assets	4,940	1,469
Total	$ 43,241	$ 29,860

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- Definition

Amount of investments in community reinvestment act fund.

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The amount of investments in small business investment company fund.

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Low income housing partnership, net

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- Definition

The total amount of cash and securities held by third party trustees pursuant to terms of debt instruments or other agreements as of the date of each statement of financial position presented, which can be used by the trustee only to pay the noncurrent portion of specified obligations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(b))
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Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 45
-Paragraph 6
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Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

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-Subparagraph (SX 210.5-02(3)(a)(4))
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Amount of assets classified as other.

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Amount of other miscellaneous assets.

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Carrying amount as of the balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs.

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Aggregate amount of servicing assets that are subsequently measured at fair value and servicing assets that are subsequently measured using the amortization method.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 50
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