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Loans (Tables) | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Schedule of Loans Classifications | Loans were comprised of the following classifications:
|  | September 30, 2023 |  | December 31, 2022
Commercial: |  |  |  |
Commercial and Industrial Loans |  | $ | 598,893 |  |  | $ | 620,106 |
Commercial Real Estate Loans |  | 2,076,962 |  |  | 1,966,884 |
Agricultural Loans |  | 398,109 |  |  | 417,413 |
Leases |  | 66,999 |  |  | 56,396 |
Retail: |  |  |  |
Home Equity Loans |  | 286,880 |  |  | 279,748 |
Consumer Loans |  | 88,976 |  |  | 79,904 |
Credit Cards |  | 20,144 |  |  | 17,512 |
Residential Mortgage Loans |  | 356,610 |  |  | 350,682 |
Subtotal |  | 3,893,573 |  |  | 3,788,645 |
Less: Unearned Income |  | (6,023) |  |  | (3,711) |
Allowance for Credit Losses |  | (44,646) |  |  | (44,168) |
Loans, net |  | $ | 3,842,904 |  |  | $ | 3,740,766 |
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, 2023 and 2022:
September 30, 2023 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 13,567 |  |  | $ | 21,834 |  |  | $ | 3,956 |  |  | $ | 235 |  |  | $ | 640 |  |  | $ | 1,436 |  |  | $ | 288 |  |  | $ | 2,310 |  |  | $ | 44,266 |
Provision (Benefit) for credit loss expense |  | (436) |  |  | 1,117 |  |  | (168) |  |  | 19 |  |  | 258 |  |  | 9 |  |  | 93 |  |  | 8 |  |  | 900 |
Loans charged-off |  | (175) |  |  | (56) |  |  | (2) |  |  | — |  |  | (352) |  |  | — |  |  | (64) |  |  | (1) |  |  | (650) |
Recoveries collected |  | 2 |  |  | 5 |  |  | — |  |  | — |  |  | 119 |  |  | 2 |  |  | 2 |  |  | — |  |  | 130 |
Total ending allowance balance |  | $ | 12,958 |  |  | $ | 22,900 |  |  | $ | 3,786 |  |  | $ | 254 |  |  | $ | 665 |  |  | $ | 1,447 |  |  | $ | 319 |  |  | $ | 2,317 |  |  | $ | 44,646 |
September 30, 2022 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 13,545 |  |  | $ | 22,349 |  |  | $ | 4,628 |  |  | $ | 191 |  |  | $ | 668 |  |  | $ | 1,233 |  |  | $ | 239 |  |  | $ | 2,178 |  |  | $ | 45,031 |
Provision (Benefit) for credit loss expense |  | 141 |  |  | (210) |  |  | (99) |  |  | 27 |  |  | 305 |  |  | 85 |  |  | 52 |  |  | 49 |  |  | 350 |
Loans charged-off |  | (238) |  |  | (1) |  |  | — |  |  | — |  |  | (495) |  |  | (5) |  |  | (63) |  |  | (18) |  |  | (820) |
Recoveries collected |  | 7 |  |  | 5 |  |  | — |  |  | — |  |  | 116 |  |  | — |  |  | 8 |  |  | 2 |  |  | 138 |
Total ending allowance balance |  | $ | 13,455 |  |  | $ | 22,143 |  |  | $ | 4,529 |  |  | $ | 218 |  |  | $ | 594 |  |  | $ | 1,313 |  |  | $ | 236 |  |  | $ | 2,211 |  |  | $ | 44,699 |
The following tables present the activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2023 and 2022:
September 30, 2023 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 13,749 |  |  | $ | 21,598 |  |  | $ | 4,188 |  |  | $ | 209 |  |  | $ | 595 |  |  | $ | 1,344 |  |  | $ | 257 |  |  | $ | 2,228 |  |  | $ | 44,168 |
Provision (Benefit) for credit loss expense |  | 310 |  |  | 1,286 |  |  | (375) |  |  | 45 |  |  | 657 |  |  | 109 |  |  | 374 |  |  | 144 |  |  | 2,550 |
Loans charged-off |  | (1,252) |  |  | (56) |  |  | (27) |  |  | — |  |  | (980) |  |  | (39) |  |  | (325) |  |  | (58) |  |  | (2,737) |
Recoveries collected |  | 151 |  |  | 72 |  |  | — |  |  | — |  |  | 393 |  |  | 33 |  |  | 13 |  |  | 3 |  |  | 665 |
Total ending allowance balance |  | $ | 12,958 |  |  | $ | 22,900 |  |  | $ | 3,786 |  |  | $ | 254 |  |  | $ | 665 |  |  | $ | 1,447 |  |  | $ | 319 |  |  | $ | 2,317 |  |  | $ | 44,646 |
September 30, 2022 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 9,554 |  |  | $ | 19,245 |  |  | $ | 4,505 |  |  | $ | 200 |  |  | $ | 507 |  |  | $ | 1,061 |  |  | $ | 240 |  |  | $ | 1,705 |  |  | $ | 37,017 |
Acquisition of Citizens Union Bank of Shelbyville, KY |  | 376 |  |  | 1,945 |  |  | 689 |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | 105 |  |  | 3,117 |
Provision (Benefit) for credit loss expense |  | 3,803 |  |  | 1,013 |  |  | (665) |  |  | 18 |  |  | 823 |  |  | 309 |  |  | 131 |  |  | 418 |  |  | 5,850 |
Loans charged-off |  | (299) |  |  | (79) |  |  | — |  |  | — |  |  | (1,027) |  |  | (57) |  |  | (153) |  |  | (21) |  |  | (1,636) |
Recoveries collected |  | 21 |  |  | 19 |  |  | — |  |  | — |  |  | 289 |  |  | — |  |  | 18 |  |  | 4 |  |  | 351 |
Total ending allowance balance |  | $ | 13,455 |  |  | $ | 22,143 |  |  | $ | 4,529 |  |  | $ | 218 |  |  | $ | 594 |  |  | $ | 1,313 |  |  | $ | 236 |  |  | $ | 2,211 |  |  | $ | 44,699 |
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, 2023 and December 31, 2022:
September 30, 2023 |  | Non-Accrual With No Allowance for Credit Loss (1) |  | Total Non-Accrual |  | Loans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans |  | $ | 554 |  |  | $ | 7,298 |  |  | $ | 1,000 |
Commercial Real Estate Loans |  | 137 |  |  | 1,006 |  |  | 145 |
Agricultural Loans |  | 698 |  |  | 1,036 |  |  | 25 |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 567 |  |  | 621 |  |  | — |
Consumer Loans |  | 32 |  |  | 32 |  |  | — |
Credit Cards |  | 146 |  |  | 146 |  |  | — |
Residential Mortgage Loans |  | 726 |  |  | 1,067 |  |  | — |
Total |  | $ | 2,860 |  |  | $ | 11,206 |  |  | $ | 1,170 |
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $11,206.
December 31, 2022 |  | Non-Accrual With No Allowance for Credit Loss (1) |  | Total Non-Accrual |  | Loans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans |  | $ | 1,142 |  |  | $ | 7,936 |  |  | $ | 1,427 |
Commercial Real Estate Loans |  | 49 |  |  | 1,950 |  |  | — |
Agricultural Loans |  | 994 |  |  | 1,062 |  |  | — |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 262 |  |  | 310 |  |  | — |
Consumer Loans |  | 240 |  |  | 254 |  |  | — |
Credit Cards |  | 146 |  |  | 146 |  |  | — |
Residential Mortgage Loans |  | 676 |  |  | 1,230 |  |  | — |
Total |  | $ | 3,509 |  |  | $ | 12,888 |  |  | $ | 1,427 |
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $12,888.
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, 2023 and December 31, 2022:
September 30, 2023 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 3,070 |  |  | $ | 134 |  |  | $ | — |  |  | $ | 6,707 |  |  | $ | 9,911 |
Commercial Real Estate Loans |  | 8,367 |  |  | — |  |  | — |  |  | — |  |  | 8,367 |
Agricultural Loans |  | 2,796 |  |  | 1,097 |  |  | — |  |  | — |  |  | 3,893 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 475 |  |  | — |  |  | — |  |  | — |  |  | 475 |
Consumer Loans |  | 9 |  |  | — |  |  | — |  |  | — |  |  | 9 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 847 |  |  | — |  |  | — |  |  | — |  |  | 847 |
Total |  | $ | 15,564 |  |  | $ | 1,231 |  |  | $ | — |  |  | $ | 6,707 |  |  | $ | 23,502 |
December 31, 2022 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 2,078 |  |  | $ | 1,219 |  |  | $ | 272 |  |  | $ | 5,851 |  |  | $ | 9,420 |
Commercial Real Estate Loans |  | 12,192 |  |  | 36 |  |  | — |  |  | — |  |  | 12,228 |
Agricultural Loans |  | 4,944 |  |  | 318 |  |  | — |  |  | — |  |  | 5,262 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 467 |  |  | — |  |  | — |  |  | — |  |  | 467 |
Consumer Loans |  | 8 |  |  | 2 |  |  | — |  |  | 12 |  |  | 22 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 1,060 |  |  | — |  |  | — |  |  | — |  |  | 1,060 |
Total |  | $ | 20,749 |  |  | $ | 1,575 |  |  | $ | 272 |  |  | $ | 5,863 |  |  | $ | 28,459 |
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, 2023 and December 31, 2022:
September 30, 2023 |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 89 Days Past Due |  | Total Past Due |  | Loans Not Past Due |  | Total
Commercial and Industrial Loans |  | $ | 454 |  |  | $ | — |  |  | $ | 7,822 |  |  | $ | 8,276 |  |  | $ | 590,617 |  |  | $ | 598,893 |
Commercial Real Estate Loans |  | 387 |  |  | 384 |  |  | 1,012 |  |  | 1,783 |  |  | 2,075,179 |  |  | 2,076,962 |
Agricultural Loans |  | 337 |  |  | — |  |  | 639 |  |  | 976 |  |  | 397,133 |  |  | 398,109 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 66,999 |  |  | 66,999 |
Home Equity Loans |  | 1,460 |  |  | 215 |  |  | 621 |  |  | 2,296 |  |  | 284,584 |  |  | 286,880 |
Consumer Loans |  | 269 |  |  | 19 |  |  | 32 |  |  | 320 |  |  | 88,656 |  |  | 88,976 |
Credit Cards |  | 87 |  |  | 58 |  |  | 146 |  |  | 291 |  |  | 19,853 |  |  | 20,144 |
Residential Mortgage Loans |  | 8,233 |  |  | 1,345 |  |  | 855 |  |  | 10,433 |  |  | 346,177 |  |  | 356,610 |
Total |  | $ | 11,227 |  |  | $ | 2,021 |  |  | $ | 11,127 |  |  | $ | 24,375 |  |  | $ | 3,869,198 |  |  | $ | 3,893,573 |
December 31, 2022 |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 89 Days Past Due |  | Total Past Due |  | Loans Not Past Due |  | Total
Commercial and Industrial Loans |  | $ | 268 |  |  | $ | 681 |  |  | $ | 8,285 |  |  | $ | 9,234 |  |  | $ | 610,872 |  |  | $ | 620,106 |
Commercial Real Estate Loans |  | 1,617 |  |  | 14 |  |  | 616 |  |  | 2,247 |  |  | 1,964,637 |  |  | 1,966,884 |
Agricultural Loans |  | 343 |  |  | — |  |  | 123 |  |  | 466 |  |  | 416,947 |  |  | 417,413 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 56,396 |  |  | 56,396 |
Home Equity Loans |  | 1,770 |  |  | 140 |  |  | 310 |  |  | 2,220 |  |  | 277,528 |  |  | 279,748 |
Consumer Loans |  | 219 |  |  | 64 |  |  | 252 |  |  | 535 |  |  | 79,369 |  |  | 79,904 |
Credit Cards |  | 86 |  |  | 24 |  |  | 146 |  |  | 256 |  |  | 17,256 |  |  | 17,512 |
Residential Mortgage Loans |  | 6,330 |  |  | 2,783 |  |  | 1,051 |  |  | 10,164 |  |  | 340,518 |  |  | 350,682 |
Total |  | $ | 10,633 |  |  | $ | 3,706 |  |  | $ | 10,783 |  |  | $ | 25,122 |  |  | $ | 3,763,523 |  |  | $ | 3,788,645 |
Schedule of Risk Category of Loans | Based on the analysis performed at September 30, 2023 and December 31, 2022, the risk category of loans by class of loans is as follows:
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of September 30, 2023 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 88,379 |  |  | $ | 140,656 |  |  | $ | 86,196 |  |  | $ | 30,700 |  |  | $ | 36,656 |  |  | $ | 51,279 |  |  | $ | 136,528 |  |  | $ | 570,394 |
Special Mention |  | 48 |  |  | 470 |  |  | 498 |  |  | 1,609 |  |  | 642 |  |  | 1,991 |  |  | 5,843 |  |  | 11,101 |
Substandard |  | — |  |  | 391 |  |  | 6,284 |  |  | 787 |  |  | 1,116 |  |  | 1,510 |  |  | 7,310 |  |  | 17,398 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 88,427 |  |  | $ | 141,517 |  |  | $ | 92,978 |  |  | $ | 33,096 |  |  | $ | 38,414 |  |  | $ | 54,780 |  |  | $ | 149,681 |  |  | $ | 598,893 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | 911 |  |  | $ | 32 |  |  | $ | 33 |  |  | $ | 7 |  |  | $ | 88 |  |  | $ | 181 |  |  | $ | 1,252 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 218,088 |  |  | $ | 424,293 |  |  | $ | 473,834 |  |  | $ | 227,014 |  |  | $ | 150,687 |  |  | $ | 482,924 |  |  | $ | 36,185 |  |  | $ | 2,013,025 |
Special Mention |  | 13,591 |  |  | 2,171 |  |  | 11,239 |  |  | 4,471 |  |  | 264 |  |  | 21,051 |  |  | — |  |  | 52,787 |
Substandard |  | — |  |  | 203 |  |  | 5,360 |  |  | 1,152 |  |  | 748 |  |  | 3,372 |  |  | 315 |  |  | 11,150 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 231,679 |  |  | $ | 426,667 |  |  | $ | 490,433 |  |  | $ | 232,637 |  |  | $ | 151,699 |  |  | $ | 507,347 |  |  | $ | 36,500 |  |  | $ | 2,076,962 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | 56 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 56 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 33,037 |  |  | $ | 58,537 |  |  | $ | 41,034 |  |  | $ | 42,723 |  |  | $ | 22,653 |  |  | $ | 104,949 |  |  | $ | 65,960 |  |  | $ | 368,893 |
Special Mention |  | 2,528 |  |  | 240 |  |  | 635 |  |  | 5,037 |  |  | 2,552 |  |  | 10,101 |  |  | 2,649 |  |  | 23,742 |
Substandard |  | — |  |  | — |  |  | 202 |  |  | 189 |  |  | 292 |  |  | 4,791 |  |  | — |  |  | 5,474 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 35,565 |  |  | $ | 58,777 |  |  | $ | 41,871 |  |  | $ | 47,949 |  |  | $ | 25,497 |  |  | $ | 119,841 |  |  | $ | 68,609 |  |  | $ | 398,109 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 25 |  |  | $ | 27 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 27,207 |  |  | $ | 13,519 |  |  | $ | 11,533 |  |  | $ | 6,964 |  |  | $ | 6,076 |  |  | $ | 1,700 |  |  | $ | — |  |  | $ | 66,999 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 27,207 |  |  | $ | 13,519 |  |  | $ | 11,533 |  |  | $ | 6,964 |  |  | $ | 6,076 |  |  | $ | 1,700 |  |  | $ | — |  |  | $ | 66,999 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2022 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 156,318 |  |  | $ | 117,648 |  |  | $ | 39,949 |  |  | $ | 46,505 |  |  | $ | 18,423 |  |  | $ | 51,482 |  |  | $ | 154,203 |  |  | $ | 584,528 |
Special Mention |  | 56 |  |  | 148 |  |  | 577 |  |  | 78 |  |  | 551 |  |  | 2,346 |  |  | 1,672 |  |  | 5,428 |
Substandard |  | 1,714 |  |  | 5,629 |  |  | 849 |  |  | 1,304 |  |  | 1,028 |  |  | 2,237 |  |  | 17,389 |  |  | 30,150 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 158,088 |  |  | $ | 123,425 |  |  | $ | 41,375 |  |  | $ | 47,887 |  |  | $ | 20,002 |  |  | $ | 56,065 |  |  | $ | 173,264 |  |  | $ | 620,106 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 398,631 |  |  | $ | 490,747 |  |  | $ | 261,462 |  |  | $ | 162,701 |  |  | $ | 129,151 |  |  | $ | 427,433 |  |  | $ | 35,163 |  |  | $ | 1,905,288 |
Special Mention |  | 3,982 |  |  | 1,568 |  |  | 4,612 |  |  | 135 |  |  | 13,689 |  |  | 25,371 |  |  | — |  |  | 49,357 |
Substandard |  | — |  |  | 4,628 |  |  | 489 |  |  | 1,415 |  |  | 979 |  |  | 4,728 |  |  | — |  |  | 12,239 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 402,613 |  |  | $ | 496,943 |  |  | $ | 266,563 |  |  | $ | 164,251 |  |  | $ | 143,819 |  |  | $ | 457,532 |  |  | $ | 35,163 |  |  | $ | 1,966,884 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 62,673 |  |  | $ | 47,682 |  |  | $ | 47,355 |  |  | $ | 25,431 |  |  | $ | 21,728 |  |  | $ | 92,344 |  |  | $ | 83,862 |  |  | $ | 381,075 |
Special Mention |  | 634 |  |  | 842 |  |  | 6,066 |  |  | 4,149 |  |  | 2,355 |  |  | 11,440 |  |  | 4,310 |  |  | 29,796 |
Substandard |  | — |  |  | 210 |  |  | 628 |  |  | 429 |  |  | 85 |  |  | 5,190 |  |  | — |  |  | 6,542 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 63,307 |  |  | $ | 48,734 |  |  | $ | 54,049 |  |  | $ | 30,009 |  |  | $ | 24,168 |  |  | $ | 108,974 |  |  | $ | 88,172 |  |  | $ | 417,413 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 20,057 |  |  | $ | 14,461 |  |  | $ | 9,648 |  |  | $ | 8,901 |  |  | $ | 1,851 |  |  | $ | 1,478 |  |  | $ | — |  |  | $ | 56,396 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 20,057 |  |  | $ | 14,461 |  |  | $ | 9,648 |  |  | $ | 8,901 |  |  | $ | 1,851 |  |  | $ | 1,478 |  |  | $ | — |  |  | $ | 56,396 |
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, 2023 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 40,108 |  |  | $ | 28,347 |  |  | $ | 10,852 |  |  | $ | 3,710 |  |  | $ | 1,139 |  |  | $ | 2,121 |  |  | $ | 2,667 |  |  | $ | 88,944 |
Nonperforming |  | 4 |  |  | 6 |  |  | 11 |  |  | 6 |  |  | — |  |  | 5 |  |  | — |  |  | 32 |
Total Consumer Loans |  | $ | 40,112 |  |  | $ | 28,353 |  |  | $ | 10,863 |  |  | $ | 3,716 |  |  | $ | 1,139 |  |  | $ | 2,126 |  |  | $ | 2,667 |  |  | $ | 88,976 |
Current Period Gross Charge-Offs |  | $ | 880 |  |  | $ | 42 |  |  | $ | 23 |  |  | $ | 24 |  |  | $ | 3 |  |  | $ | 1 |  |  | $ | 7 |  |  | $ | 980 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 225 |  |  | $ | 118 |  |  | $ | 87 |  |  | $ | 90 |  |  | $ | 68 |  |  | $ | 1,014 |  |  | $ | 284,657 |  |  | $ | 286,259 |
Nonperforming |  | — |  |  | — |  |  | 251 |  |  | — |  |  | — |  |  | 92 |  |  | 278 |  |  | 621 |
Total Home Equity Loans |  | $ | 225 |  |  | $ | 118 |  |  | $ | 338 |  |  | $ | 90 |  |  | $ | 68 |  |  | $ | 1,106 |  |  | $ | 284,935 |  |  | $ | 286,880 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 24 |  |  | $ | 15 |  |  | $ | 39 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 40,631 |  |  | $ | 66,546 |  |  | $ | 87,909 |  |  | $ | 42,517 |  |  | $ | 18,330 |  |  | $ | 99,610 |  |  | $ | — |  |  | $ | 355,543 |
Nonperforming |  | — |  |  | 110 |  |  | 140 |  |  | 123 |  |  | 109 |  |  | 585 |  |  | — |  |  | 1,067 |
Total Residential Mortgage Loans |  | $ | 40,631 |  |  | $ | 66,656 |  |  | $ | 88,049 |  |  | $ | 42,640 |  |  | $ | 18,439 |  |  | $ | 100,195 |  |  | $ | — |  |  | $ | 356,610 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | 22 |  |  | $ | 36 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 58 |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2022 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 42,685 |  |  | $ | 22,708 |  |  | $ | 5,610 |  |  | $ | 2,394 |  |  | $ | 1,543 |  |  | $ | 1,553 |  |  | $ | 3,157 |  |  | $ | 79,650 |
Nonperforming |  | 3 |  |  | 19 |  |  | 212 |  |  | 8 |  |  | 2 |  |  | 10 |  |  | — |  |  | 254 |
Total Consumer Loans |  | $ | 42,688 |  |  | $ | 22,727 |  |  | $ | 5,822 |  |  | $ | 2,402 |  |  | $ | 1,545 |  |  | $ | 1,563 |  |  | $ | 3,157 |  |  | $ | 79,904 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 63 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 591 |  |  | $ | 278,784 |  |  | $ | 279,438 |
Nonperforming |  | — |  |  | 20 |  |  | — |  |  | — |  |  | 19 |  |  | 1 |  |  | 270 |  |  | 310 |
Total Home Equity Loans |  | $ | 63 |  |  | $ | 20 |  |  | $ | — |  |  | $ | — |  |  | $ | 19 |  |  | $ | 592 |  |  | $ | 279,054 |  |  | $ | 279,748 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 69,982 |  |  | $ | 97,176 |  |  | $ | 46,851 |  |  | $ | 20,080 |  |  | $ | 16,664 |  |  | $ | 98,699 |  |  | $ | — |  |  | $ | 349,452 |
Nonperforming |  | — |  |  | 161 |  |  | 253 |  |  | — |  |  | 78 |  |  | 738 |  |  | — |  |  | 1,230 |
Total Residential Mortgage Loans |  | $ | 69,982 |  |  | $ | 97,337 |  |  | $ | 47,104 |  |  | $ | 20,080 |  |  | $ | 16,742 |  |  | $ | 99,437 |  |  | $ | — |  |  | $ | 350,682 |
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 Cards |  | September 30, 2023 |  | December 31, 2022
Performing |  | $ | 19,998 |  |  | $ | 17,366 |
Nonperforming |  | 146 |  |  | 146 |
Total |  | $ | 20,144 |  |  | $ | 17,512 |
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 and excludes the business combination activity:
September 30, 2023 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Purchases |  | $ | — |  |  | $ | 544 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 544 |
Sales |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
December 31, 2022 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Purchases |  | $ | 522 |  |  | $ | 411 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 933 |
Sales |  | — |  |  | 3,819 |  |  | 97 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,916 |

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