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Loans (Tables)
 9 Months Ended
Sep. 30, 2021
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications:
 September 30,
2021		December 31,
2020
Commercial:
Commercial and Industrial Loans$510,583 $638,773 
Commercial Real Estate Loans1,528,493 1,467,397 
Agricultural Loans349,321 376,186 
Leases56,186 55,664 
Retail:
Home Equity Loans217,994 219,348 
Consumer Loans67,150 66,717 
Credit Cards13,856 11,637 
Residential Mortgage Loans269,406 256,276 
Subtotal3,012,989 3,091,998 
Less: Unearned Income(3,729)(3,926)
Allowance for Credit Losses(37,798)(46,859)
Loans, net$2,971,462 $3,041,213 
Schedule of Allowance for Credit Losses for Loans
The following tables present the activity in the allowance for credit losses by portfolio segment for the three months ended September 30, 2021 and 2020:

September 30, 2021Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$6,080 $24,220 $5,847 $204 $460 $908 $181 $2,095 $— $39,995 
Provision (Benefit) for credit loss expense1,965 (2,833)(1,152)(1)167 124 19 (289)— (2,000)
Loans charged-off— — — — (204)(15)(16)(44)— (279)
Recoveries collected9 5 — — 60 — 8 — — 82 
Total ending allowance balance$8,054 $21,392 $4,695 $203 $483 $1,017 $192 $1,762 $— $37,798 

September 30, 2020Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$8,787 $22,369 $7,030 $202 $496 $1,062 $125 $2,360 $— $42,431 
Provision (Benefit) for credit loss expense(1,017)5,931 (315)4 70 — 39 (212)— 4,500 
Loans charged-off(73)(9)— — (138)(67)(27)(8)— (322)
Recoveries collected3 91 — — 64 — — 1 — 159 
Total ending allowance balance$7,700 $28,382 $6,715 $206 $492 $995 $137 $2,141 $— $46,768 
The following tables present the activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2021 and 2020:
September 30, 2021Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$6,445 $29,878 $6,756 $200 $490 $996 $150 $1,944 $— $46,859 
Provision (Benefit) for credit loss expense1,747 (8,502)(2,061)3 234 30 186 (137)— (8,500)
Loans charged-off(190)(10)— — (472)(15)(158)(47)— (892)
Recoveries collected52 26 — — 231 6 14 2 — 331 
Total ending allowance balance$8,054 $21,392 $4,695 $203 $483 $1,017 $192 $1,762 $— $37,798 

September 30, 2020Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance prior to adoption of ASC 326$4,799 $4,692 $5,315 $— $434 $200 $— $333 $505 $16,278 
Impact of adopting ASC 3262,245 3,063 1,438 105 (59)762 124 1,594 (505)8,767 
Impact of adopting ASC 326 - PCD Loans2,191 4,385 128 — — 35 — 147 — 6,886 
Provision (Benefit) for credit loss expense(1,182)16,145 (166)101 385 65 98 104 — 15,550 
Initial allowance on loans purchased with credit deterioration— — — — — — — — — — 
Loans charged-off(369)(9)— — (520)(67)(86)(39)— (1,090)
Recoveries collected16 106 — — 252 — 1 2 — 377 
Total ending allowance balance$7,700 $28,382 $6,715 $206 $492 $995 $137 $2,141 $— $46,768 
Schedule of Non-accrual and Past Due Loans
The following tables present the amortized cost in non-accrual loans and loans past due over 89 days still accruing by class of loans as of September 30, 2021 and December 31, 2020:
September 30, 2021
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$4,283 $13,852 $— 
Commercial Real Estate Loans50 2,766 — 
Agricultural Loans1,073 1,174 — 
Leases— — — 
Home Equity Loans22 22 — 
Consumer Loans16 16 — 
Credit Cards62 62 — 
Residential Mortgage Loans542 542 — 
Total$6,048 $18,434 $— 
(1) Non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $18,434.
December 31, 2020
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$4,571 $8,133 $— 
Commercial Real Estate Loans3,152 10,188 — 
Agricultural Loans1,291 1,915 — 
Leases— — — 
Home Equity Loans271 271 — 
Consumer Loans77 84 — 
Credit Cards86 86 — 
Residential Mortgage Loans671 830 — 
Total$10,119 $21,507 $— 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $21,507.
Schedule or Collateral-dependent Loans by Class
The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of September 30, 2021 and December 31, 2020:
September 30, 2021Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$2,618 $2,487 $579 $8,719 $14,403 
Commercial Real Estate Loans5,170 — — 25 5,195 
Agricultural Loans1,560 — — — 1,560 
Leases— — — — — 
Home Equity Loans412 — — — 412 
Consumer Loans5 — — — 5 
Credit Cards— — — — — 
Residential Mortgage Loans664 — — — 664 
Total$10,429 $2,487 $579 $8,744 $22,239 

December 31, 2020Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$4,943 $3,014 $669 $154 $8,780 
Commercial Real Estate Loans11,877 — — 1,530 13,407 
Agricultural Loans3,064 — — — 3,064 
Leases— — — — — 
Home Equity Loans416 — — — 416 
Consumer Loans4 4 — 3 11 
Credit Cards— — — — — 
Residential Mortgage Loans817 — — — 817 
Total$21,121 $3,018 $669 $1,687 $26,495 
Schedule of Aging of Past Due Loans
The following tables present the aging of the amortized cost basis in past due loans by class of loans as of September 30, 2021 and December 31, 2020:
September 30, 202130-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$98 $— $438 $536 $510,047 $510,583 
Commercial Real Estate Loans— 6 1,232 1,238 1,527,255 1,528,493 
Agricultural Loans— — — — 349,321 349,321 
Leases— — — — 56,186 56,186 
Home Equity Loans222 111 23 356 217,638 217,994 
Consumer Loans136 32 — 168 66,982 67,150 
Credit Cards31 15 62 108 13,748 13,856 
Residential Mortgage Loans2,619 504 327 3,450 265,956 269,406 
Total$3,106 $668 $2,082 $5,856 $3,007,133 $3,012,989 
December 31, 202030-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$477 $909 $2,441 $3,827 $634,946 $638,773 
Commercial Real Estate Loans5 4,877 3,682 8,564 1,458,833 1,467,397 
Agricultural Loans— — 651 651 375,535 376,186 
Leases— — — — 55,664 55,664 
Home Equity Loans672 5 271 948 218,400 219,348 
Consumer Loans233 84 65 382 66,335 66,717 
Credit Cards95 80 86 261 11,376 11,637 
Residential Mortgage Loans3,737 1,590 529 5,856 250,420 256,276 
Total$5,219 $7,545 $7,725 $20,489 $3,071,509 $3,091,998 
Schedule of Risk Category of Loans
Based on the analysis performed at September 30, 2021 and December 31, 2020, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of September 30, 202120212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$149,411 $64,297 $67,633 $32,264 $18,335 $51,778 $101,684 $485,402 
Special Mention616 25 246 806 1,236 1,844 2,750 7,523 
Substandard600 543 455 1,583 1,401 3,099 9,977 17,658 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$150,627 $64,865 $68,334 $34,653 $20,972 $56,721 $114,411 $510,583 
Commercial Real Estate:
Risk Rating
Pass$328,394 $271,691 $179,773 $146,504 $147,663 $361,853 $18,524 $1,454,402 
Special Mention2,440 42 755 14,876 22,585 16,149 — 56,847 
Substandard74 — 7,688 1,568 — 7,814 100 17,244 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$330,908 $271,733 $188,216 $162,948 $170,248 $385,816 $18,624 $1,528,493 
Agricultural:
Risk Rating
Pass$36,115 $46,365 $24,474 $25,349 $25,461 $73,419 $70,038 $301,221 
Special Mention1,654 5,666 4,292 3,146 6,473 7,512 8,249 36,992 
Substandard— — 66 385 1,080 9,347 230 11,108 
Doubtful— — — — — — — — 
Total Agricultural Loans$37,769 $52,031 $28,832 $28,880 $33,014 $90,278 $78,517 $349,321 
Leases:
Risk Rating
Pass$15,307 $13,689 $14,794 $6,774 $3,274 $2,348 $— $56,186 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$15,307 $13,689 $14,794 $6,774 $3,274 $2,348 $— $56,186 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202020202019201820172016PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$260,027 $88,273 $46,681 $31,612 $21,025 $48,508 $109,228 $605,354 
Special Mention618 1,102 2,756 1,739 206 1,972 9,948 18,341 
Substandard143 164 1,283 1,530 607 5,416 5,935 15,078 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$260,788 $89,539 $50,720 $34,881 $21,838 $55,896 $125,111 $638,773 
Commercial Real Estate:
Risk Rating
Pass$296,265 $215,226 $179,129 $183,703 $171,016 $295,641 $29,634 $1,370,614 
Special Mention883 9,361 15,232 23,489 7,578 20,294 147 76,984 
Substandard— 1,131 1,735 1,692 4,292 10,849 100 19,799 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$297,148 $225,718 $196,096 $208,884 $182,886 $326,784 $29,881 $1,467,397 
Agricultural:
Risk Rating
Pass$49,242 $25,449 $31,285 $32,368 $22,702 $64,890 $75,871 $301,807 
Special Mention11,503 9,911 3,111 8,767 2,707 10,125 16,318 62,442 
Substandard578 73 394 1,228 4,466 5,198 — 11,937 
Doubtful— — — — — — — — 
Total Agricultural Loans$61,323 $35,433 $34,790 $42,363 $29,875 $80,213 $92,189 $376,186 
Leases:
Risk Rating
Pass$18,258 $17,517 $9,176 $5,415 $1,605 $3,693 $— $55,664 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$18,258 $17,517 $9,176 $5,415 $1,605 $3,693 $— $55,664 
Schedule of Residential, Home Equity and Consumer Loans Based on Payment Activity The following tables present the amortized cost in residential, home equity and consumer loans based on payment activity.
Term Loans Amortized Cost Basis by Origination Year
As of September 30, 202120212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$31,330 $19,007 $5,614 $5,201 $880 $1,944 $3,158 $67,134 
Nonperforming— — — — — 16 — 16 
Total Consumer Loans$31,330 $19,007 $5,614 $5,201 $880 $1,960 $3,158 $67,150 
Home Equity:
Payment performance
Performing$— $28 $— $21 $45 $920 $216,957 $217,971 
Nonperforming— — — — — 1 22 23 
Total Home Equity Loans$— $28 $— $21 $45 $921 $216,979 $217,994 
Residential Mortgage:
Payment performance
Performing$76,533 $41,468 $15,892 $18,773 $21,480 $94,721 $— $268,867 
Nonperforming— — — — — 539 — 539 
Total Residential Mortgage Loans$76,533 $41,468 $15,892 $18,773 $21,480 $95,260 $— $269,406 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202020202019201820172016PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$33,857 $16,486 $8,456 $2,115 $910 $2,245 $2,563 $66,632 
Nonperforming— — 11 2 14 23 35 85 
Total Consumer Loans$33,857 $16,486 $8,467 $2,117 $924 $2,268 $2,598 $66,717 
Home Equity:
Payment performance
Performing$— $— $34 $46 $67 $490 $218,440 $219,077 
Nonperforming— — — — — — 271 271 
Total Home Equity Loans$— $— $34 $46 $67 $490 $218,711 $219,348 
Residential Mortgage:
Payment performance
Performing$45,945 $26,536 $28,050 $28,764 $25,155 $100,998 $— $255,448 
Nonperforming— — — — — 828 — 828 
Total Residential Mortgage Loans$45,945 $26,536 $28,050 $28,764 $25,155 $101,826 $— $256,276 
Schedule of Recorded Investment in Credit Cards Based on Payment Activity The following table presents the recorded investment in credit cards based on payment activity:
Credit CardsSeptember 30, 2021December 31, 2020
   Performing$13,794 $11,551 
   Nonperforming62 86 
      Total$13,856 $11,637 
Schedule of Loans Purchased and/or Sold During the Year
The following tables present loans purchased and/or sold during the year by portfolio segment:
September 30, 2021Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $— $— $— $— $— $— $— $— 
   Sales2,273 15,415 111 — — — — — 17,799 
December 31, 2020Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $— $— $— $— $— $— $— $— 
   Sales— 3,128 — — — — — — 3,128