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Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Recorded Amount of Assets and Liabilities Measured at Fair Value on Recurring Basis

The tables below presents the recorded amount of assets and liabilities measured at fair value on a recurring basis (in thousands):

Fair value at December 31, 2023			Total						Level 1						Level 2						Level 3
Marketable equity securities			$	2,634					$	2,634
Debt securities available for sale:
Obligations of U.S. government agencies			1,221,737												1,221,737
Obligations of states and political subdivisions			236,375												236,375
Corporate bonds			5,602												5,602
Asset backed securities			355,281												355,281
Non-agency collateralized mortgage obligations			333,509												333,509
Loans held for sale			458												458
Mortgage servicing rights			6,606																		6,606
Total assets measured at fair value			$	2,162,202					$	2,634					$	2,152,962					$	6,606

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 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 collateralized mortgage obligation			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

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 years ended December 31, 2023, 2022, and 2021. Had there been any transfer into or out of Level 3 during 2023, 2022, or 2021, 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):

Year ended December 31,						Beginning Balance						Transfers into (out of) Level 3						Change Included in Earnings						Issuances						Ending Balance
2023: Mortgage servicing rights						$	6,712					—						$	(506)					$	400					$	6,606
2022: Mortgage servicing rights						$	5,874					—						$	301					$	537					$	6,712
2021: Mortgage servicing rights						$	5,092					—						$	(872)					$	1,654					$	5,874

Quantitative Information about Recurring Level 3 Fair Value Measurements

The following table present quantitative information about recurring Level 3 fair value measurements at December 31, 2023 and 2022:

December 31, 2023

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Mortgage Servicing Rights

$6,606

Discounted cash flow

Constant prepayment rate

6%-13%, 7%

Discount rate

10%-14%, 12%

December 31, 2022

Mortgage Servicing Rights

$6,712

Discounted cash flow

Constant prepayment rate

7%-14%, 8%

Discount rate

10%-14%, 12%

Assets and Liabilities Measured at Fair Value on Nonrecurring Basis

The tables below present the recorded amount of 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.

December 31, 2023						Total						Level 1						Level 2						Level 3
Fair value:
Individually evaluated loans						$	4,175					—						—						$	4,175
Real estate owned						50						—						—						50
Total assets measured at fair value						$	4,225					—						—						$	4,225

December 31, 2022						Total						Level 1						Level 2						Level 3
Fair value:
Individually evaluated loans						$	5,719					—						—						$	5,719
Real estate owned						311						—						—						311
Total assets measured at fair value						$	6,030					—						—						$	6,030

The tables below present the gains (losses) resulting from non-recurring fair value adjustments of assets and liabilities for the periods indicated, regardless of whether the asset is still being held at fair value at period end (in thousands):

						December 31,
						2023						2022
Individually evaluated loans						$	(4,498)					$	(2,283)
Real estate owned						(312)						481
Total losses from non-recurring measurements						$	(4,810)					$	(1,802)

Quantitative Information about Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on Nonrecurring Basis

The following tables present quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis at December 31, 2023 and 2022:

December 31, 2023

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Individually evaluated loans

$

4,175

Sales comparison approach; Income approach

Adjustment for differences between comparable sales; Capitalization rate

Not meaningful; N/A

Real estate owned (Commercial)

$

50

Sales comparison approach; Income approach

Adjustment for differences between comparable sales; Capitalization rate

Not meaningful; N/A

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

Real estate owned (Residential)

$

311

Sales comparison approach

Adjustment for differences between comparable sales

Not meaningful; N/A

Estimated Fair Values of Financial Instruments that are Reported at Amortized Cost in Consolidated Balance Sheets

The estimated fair values of financial instruments that are reported at amortized cost in the Corporation’s consolidated balance sheets, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value, were as follows (in thousands):

			December 31, 2023												December 31, 2022
			Carrying Amount						Fair Value						Carrying Amount						Fair Value
Financial assets:
Level 1 inputs:
Cash and due from banks			$	81,626					$	81,626					$	96,323					$	96,323
Cash at Federal Reserve and other banks			17,075						17,075						10,907						10,907
Level 2 inputs:
Securities held to maturity			133,494						125,126						160,983						149,938
Restricted equity securities			17,250						n/a						17,250						n/a
Level 3 inputs:
Loans, net			6,672,948						6,278,577						6,344,767						6,153,155
Financial liabilities:
Level 2 inputs:
Deposits			7,834,038						7,828,554						8,329,013						8,321,517
Other borrowings			632,582						632,582						264,605						264,605
Level 3 inputs:
Junior subordinated debt			101,099						95,407						101,040						92,613

			Contract Amount						Fair Value						Contract Amount						Fair Value
Off-balance sheet:
Level 3 inputs:
Commitments (1)			$	2,225,677					$	22,257					$	2,188,560					$	21,886
Standby letters of credit (1)			38,449						385						26,599						266
Overdraft privilege commitments (1)			121,539						1,215						126,634						1,266

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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).

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