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OTHER COMPREHENSIVE INCOME (Tables)
9 Months Ended
Sep. 30, 2025
Equity [Abstract]  
Schedule of Tax Effects Allocated to Each Component of Other Comprehensive Income (Loss)
The following tables show the tax effects allocated to each component of other comprehensive income for the three and nine months ended September 30, 2025 and 2024:
Three Months Ended
September 30, 2025September 30, 2024
Before-Tax
Amount
Tax Benefit
(Expense)
Net-of-Tax
Amount
Before-Tax
Amount
Tax Benefit
(Expense)
Net-of-Tax
Amount
Unrealized gains on securities:
Net unrealized gains arising during the period$2,170 $(513)$1,657 $4,605 $(1,053)$3,552 
Other comprehensive income$2,170 $(513)$1,657 $4,605 $(1,053)$3,552 
Nine Months Ended
September 30, 2025September 30, 2024
Before-Tax
Amount
Tax Benefit
(Expense)
Net-of-Tax
Amount
Before-Tax
Amount
Tax Benefit
(Expense)
Net-of-Tax
Amount
Unrealized gains on securities:
Net unrealized gains arising during the period$4,193 $(1,000)$3,193 $4,383 $(1,030)$3,353 
Reclassification for net loss on exchanged security, included in net income, net of tax— — — 168 (38)130 
Other comprehensive income$4,193 $(1,000)$3,193 $4,551 $(1,068)$3,483 
Schedule of Changes in Accumulated Balances for Each Component of Other Comprehensive Income (Loss)
The changes in the accumulated balances for each component of other comprehensive income, net of tax for the twelve months ended December 31, 2024 and the nine months ended September 30, 2025 were as follows:
Unrealized
Gains (Losses)
on AFS
Securities
Other Accumulated
Comprehensive
Income (Loss), net of tax
Ending Balance, December 31, 2023$(24,001)$(17,328)
Current year-to-date other comprehensive income1,248 908 
Ending balance, December 31, 2024$(22,753)$(16,420)
Current year-to-date other comprehensive income4,193 3,193 
Ending balance, September 30, 2025$(18,560)$(13,227)
Reclassification out of Accumulated Other Comprehensive Income
There were no reclassifications out of accumulated other comprehensive income for the three and nine month periods ended September 30, 2025. Reclassifications out of accumulated other comprehensive income for the three and nine month periods ended September 30, 2024 were as follows:
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)
Details about Accumulated Other Comprehensive Income (Loss) ComponentsThree months ended September 30, 2024Nine months ended September 30, 2024Affected Line Item on the Statement of Operations
Unrealized gains and losses
Debt security exchanged for equity security$— $(168)Net (losses) gains on investment securities
Tax effect— 38 Provision for income taxes
Total reclassifications for the period$— $(130)Net loss attributable to common stockholders