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Loans (Tables) | 6 Months Ended
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Jun. 30, 2024
Receivables [Abstract] |
Schedule of Loans Classifications | Loans were comprised of the following classifications:
|  | June 30, 2024 |  | December 31, 2023
Commercial: |  |  |  |
Commercial and Industrial Loans |  | $ | 591,699 |  |  | $ | 589,541 |
Commercial Real Estate Loans |  | 2,172,447 |  |  | 2,121,835 |
Agricultural Loans |  | 413,742 |  |  | 423,803 |
Leases |  | 72,736 |  |  | 71,988 |
Retail: |  |  |  |
Home Equity Loans |  | 322,043 |  |  | 299,685 |
Consumer Loans |  | 81,171 |  |  | 87,853 |
Credit Cards |  | 21,433 |  |  | 20,351 |
Residential Mortgage Loans |  | 368,997 |  |  | 362,844 |
Subtotal |  | 4,044,268 |  |  | 3,977,900 |
Less: Unearned Income |  | (7,141) |  |  | (6,818) |
Allowance for Credit Losses |  | (43,946) |  |  | (43,765) |
Loans, net |  | $ | 3,993,181 |  |  | $ | 3,927,317 |
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 June 30, 2024 and 2023:
June 30, 2024 |  | 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 |  | $ | 7,266 |  |  | $ | 26,452 |  |  | $ | 3,650 |  |  | $ | 373 |  |  | $ | 785 |  |  | $ | 2,001 |  |  | $ | 395 |  |  | $ | 2,832 |  |  | $ | 43,754 |
Provision (Benefit) for credit loss expense |  | (75) |  |  | 142 |  |  | 46 |  |  | (5) |  |  | 206 |  |  | 55 |  |  | 198 |  |  | 58 |  |  | 625 |
Loans charged-off |  | (29) |  |  | — |  |  | (1) |  |  | — |  |  | (384) |  |  | — |  |  | (185) |  |  | — |  |  | (599) |
Recoveries collected |  | 38 |  |  | 4 |  |  | 2 |  |  | — |  |  | 115 |  |  | 2 |  |  | 5 |  |  | — |  |  | 166 |
Total ending allowance balance |  | $ | 7,200 |  |  | $ | 26,598 |  |  | $ | 3,697 |  |  | $ | 368 |  |  | $ | 722 |  |  | $ | 2,058 |  |  | $ | 413 |  |  | $ | 2,890 |  |  | $ | 43,946 |
June 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 |  | $ | 13,572 |  |  | $ | 22,062 |  |  | $ | 3,887 |  |  | $ | 227 |  |  | $ | 609 |  |  | $ | 1,415 |  |  | $ | 263 |  |  | $ | 2,280 |  |  | $ | 44,315 |
Provision (Benefit) for credit loss expense |  | 244 |  |  | (233) |  |  | 94 |  |  | 8 |  |  | 174 |  |  | 45 |  |  | 157 |  |  | 61 |  |  | 550 |
Loans charged-off |  | (343) |  |  | — |  |  | (25) |  |  | — |  |  | (284) |  |  | (25) |  |  | (141) |  |  | (31) |  |  | (849) |
Recoveries collected |  | 94 |  |  | 5 |  |  | — |  |  | — |  |  | 141 |  |  | 1 |  |  | 9 |  |  | — |  |  | 250 |
Total ending allowance balance |  | $ | 13,567 |  |  | $ | 21,834 |  |  | $ | 3,956 |  |  | $ | 235 |  |  | $ | 640 |  |  | $ | 1,436 |  |  | $ | 288 |  |  | $ | 2,310 |  |  | $ | 44,266 |
The following tables present the activity in the allowance for credit losses by portfolio segment for the six months ended June 30, 2024 and 2023:
June 30, 2024 |  | 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 |  | $ | 7,921 |  |  | $ | 25,923 |  |  | $ | 3,837 |  |  | $ | 346 |  |  | $ | 759 |  |  | $ | 1,834 |  |  | $ | 383 |  |  | $ | 2,762 |  |  | $ | 43,765 |
Provision (Benefit) for credit loss expense |  | (631) |  |  | 974 |  |  | (141) |  |  | 22 |  |  | 476 |  |  | 349 |  |  | 348 |  |  | 128 |  |  | 1,525 |
Loans charged-off |  | (131) |  |  | (308) |  |  | (1) |  |  | — |  |  | (753) |  |  | (134) |  |  | (333) |  |  | — |  |  | (1,660) |
Recoveries collected |  | 41 |  |  | 9 |  |  | 2 |  |  | — |  |  | 240 |  |  | 9 |  |  | 15 |  |  | — |  |  | 316 |
Total ending allowance balance |  | $ | 7,200 |  |  | $ | 26,598 |  |  | $ | 3,697 |  |  | $ | 368 |  |  | $ | 722 |  |  | $ | 2,058 |  |  | $ | 413 |  |  | $ | 2,890 |  |  | $ | 43,946 |
June 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 |  | 746 |  |  | 169 |  |  | (207) |  |  | 26 |  |  | 399 |  |  | 100 |  |  | 281 |  |  | 136 |  |  | 1,650 |
Loans charged-off |  | (1,077) |  |  | — |  |  | (25) |  |  | — |  |  | (628) |  |  | (39) |  |  | (261) |  |  | (57) |  |  | (2,087) |
Recoveries collected |  | 149 |  |  | 67 |  |  | — |  |  | — |  |  | 274 |  |  | 31 |  |  | 11 |  |  | 3 |  |  | 535 |
Total ending allowance balance |  | $ | 13,567 |  |  | $ | 21,834 |  |  | $ | 3,956 |  |  | $ | 235 |  |  | $ | 640 |  |  | $ | 1,436 |  |  | $ | 288 |  |  | $ | 2,310 |  |  | $ | 44,266 |
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 June 30, 2024 and December 31, 2023:
June 30, 2024 |  | Non-Accrual With No Allowance for Credit Loss (1) |  | Total Non-Accrual |  | Loans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans |  | $ | 445 |  |  | $ | 2,355 |  |  | $ | 415 |
Commercial Real Estate Loans |  | 1,339 |  |  | 2,277 |  |  | 193 |
Agricultural Loans |  | 594 |  |  | 619 |  |  | 98 |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 438 |  |  | 438 |  |  | — |
Consumer Loans |  | 15 |  |  | 15 |  |  | — |
Credit Cards |  | 31 |  |  | 31 |  |  | — |
Residential Mortgage Loans |  | 711 |  |  | 848 |  |  | — |
Total |  | $ | 3,573 |  |  | $ | 6,583 |  |  | $ | 706 |
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $6,583.
December 31, 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 |  | $ | 1,864 |  |  | $ | 3,707 |  |  | $ | — |
Commercial Real Estate Loans |  | 942 |  |  | 1,889 |  |  | 55 |
Agricultural Loans |  | 665 |  |  | 879 |  |  | — |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 1,033 |  |  | 1,033 |  |  | — |
Consumer Loans |  | 111 |  |  | 111 |  |  | — |
Credit Cards |  | 142 |  |  | 142 |  |  | — |
Residential Mortgage Loans |  | 1,125 |  |  | 1,375 |  |  | — |
Total |  | $ | 5,882 |  |  | $ | 9,136 |  |  | $ | 55 |
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $9,136.
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 June 30, 2024 and December 31, 2023:
June 30, 2024 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 3,889 |  |  | $ | 93 |  |  | $ | — |  |  | $ | 202 |  |  | $ | 4,184 |
Commercial Real Estate Loans |  | 8,727 |  |  | — |  |  | — |  |  | — |  |  | 8,727 |
Agricultural Loans |  | 2,853 |  |  | 274 |  |  | — |  |  | — |  |  | 3,127 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 421 |  |  | — |  |  | — |  |  | — |  |  | 421 |
Consumer Loans |  | 10 |  |  | — |  |  | — |  |  | — |  |  | 10 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 587 |  |  | — |  |  | — |  |  | — |  |  | 587 |
Total |  | $ | 16,487 |  |  | $ | 367 |  |  | $ | — |  |  | $ | 202 |  |  | $ | 17,056 |
December 31, 2023 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 3,668 |  |  | $ | 49 |  |  | $ | — |  |  | $ | 1,888 |  |  | $ | 5,605 |
Commercial Real Estate Loans |  | 8,553 |  |  | — |  |  | — |  |  | — |  |  | 8,553 |
Agricultural Loans |  | 3,338 |  |  | 1,055 |  |  | — |  |  | — |  |  | 4,393 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 420 |  |  | — |  |  | — |  |  | — |  |  | 420 |
Consumer Loans |  | 9 |  |  | — |  |  | — |  |  | — |  |  | 9 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 753 |  |  | — |  |  | — |  |  | — |  |  | 753 |
Total |  | $ | 16,741 |  |  | $ | 1,104 |  |  | $ | — |  |  | $ | 1,888 |  |  | $ | 19,733 |
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 June 30, 2024 and December 31, 2023:
June 30, 2024 |  | 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 |  | $ | 194 |  |  | $ | — |  |  | $ | 2,163 |  |  | $ | 2,357 |  |  | $ | 589,342 |  |  | $ | 591,699 |
Commercial Real Estate Loans |  | 1,023 |  |  | 278 |  |  | 2,184 |  |  | 3,485 |  |  | 2,168,962 |  |  | 2,172,447 |
Agricultural Loans |  | 182 |  |  | 7 |  |  | 420 |  |  | 609 |  |  | 413,133 |  |  | 413,742 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 72,736 |  |  | 72,736 |
Home Equity Loans |  | 1,706 |  |  | 253 |  |  | 438 |  |  | 2,397 |  |  | 319,646 |  |  | 322,043 |
Consumer Loans |  | 928 |  |  | 69 |  |  | 15 |  |  | 1,012 |  |  | 80,159 |  |  | 81,171 |
Credit Cards |  | 256 |  |  | 35 |  |  | 31 |  |  | 322 |  |  | 21,111 |  |  | 21,433 |
Residential Mortgage Loans |  | 5,737 |  |  | 2,475 |  |  | 717 |  |  | 8,929 |  |  | 360,068 |  |  | 368,997 |
Total |  | $ | 10,026 |  |  | $ | 3,117 |  |  | $ | 5,968 |  |  | $ | 19,111 |  |  | $ | 4,025,157 |  |  | $ | 4,044,268 |
December 31, 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 |  | $ | 832 |  |  | $ | 257 |  |  | $ | 3,299 |  |  | $ | 4,388 |  |  | $ | 585,153 |  |  | $ | 589,541 |
Commercial Real Estate Loans |  | 1,215 |  |  | 484 |  |  | 938 |  |  | 2,637 |  |  | 2,119,198 |  |  | 2,121,835 |
Agricultural Loans |  | 5 |  |  | 248 |  |  | 497 |  |  | 750 |  |  | 423,053 |  |  | 423,803 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 71,988 |  |  | 71,988 |
Home Equity Loans |  | 1,016 |  |  | 571 |  |  | 1,033 |  |  | 2,620 |  |  | 297,065 |  |  | 299,685 |
Consumer Loans |  | 658 |  |  | 84 |  |  | 110 |  |  | 852 |  |  | 87,001 |  |  | 87,853 |
Credit Cards |  | 165 |  |  | 87 |  |  | 142 |  |  | 394 |  |  | 19,957 |  |  | 20,351 |
Residential Mortgage Loans |  | 7,362 |  |  | 1,647 |  |  | 1,215 |  |  | 10,224 |  |  | 352,620 |  |  | 362,844 |
Total |  | $ | 11,253 |  |  | $ | 3,378 |  |  | $ | 7,234 |  |  | $ | 21,865 |  |  | $ | 3,956,035 |  |  | $ | 3,977,900 |
Schedule of Risk Category of Loans | Based on the analysis performed at June 30, 2024 and December 31, 2023, the risk category of loans by class of loans is as follows:
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of June 30, 2024 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 56,965 |  |  | $ | 102,762 |  |  | $ | 107,144 |  |  | $ | 75,968 |  |  | $ | 21,595 |  |  | $ | 60,676 |  |  | $ | 150,100 |  |  | $ | 575,210 |
Special Mention |  | 167 |  |  | 44 |  |  | 455 |  |  | 610 |  |  | 1,151 |  |  | 1,966 |  |  | 3,233 |  |  | 7,626 |
Substandard |  | — |  |  | — |  |  | 247 |  |  | 3,631 |  |  | 847 |  |  | 2,256 |  |  | 1,882 |  |  | 8,863 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 57,132 |  |  | $ | 102,806 |  |  | $ | 107,846 |  |  | $ | 80,209 |  |  | $ | 23,593 |  |  | $ | 64,898 |  |  | $ | 155,215 |  |  | $ | 591,699 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | 4 |  |  | $ | 17 |  |  | $ | 64 |  |  | $ | — |  |  | $ | — |  |  | $ | 46 |  |  | $ | 131 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 145,780 |  |  | $ | 322,924 |  |  | $ | 408,533 |  |  | $ | 448,517 |  |  | $ | 204,309 |  |  | $ | 547,354 |  |  | $ | 37,087 |  |  | $ | 2,114,504 |
Special Mention |  | 315 |  |  | 13,779 |  |  | 3,353 |  |  | 11,071 |  |  | 2,053 |  |  | 15,306 |  |  | 891 |  |  | 46,768 |
Substandard |  | — |  |  | 462 |  |  | 1,252 |  |  | 5,418 |  |  | 71 |  |  | 3,972 |  |  | — |  |  | 11,175 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 146,095 |  |  | $ | 337,165 |  |  | $ | 413,138 |  |  | $ | 465,006 |  |  | $ | 206,433 |  |  | $ | 566,632 |  |  | $ | 37,978 |  |  | $ | 2,172,447 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 308 |  |  | $ | — |  |  | $ | 308 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 31,344 |  |  | $ | 39,275 |  |  | $ | 50,204 |  |  | $ | 36,162 |  |  | $ | 39,156 |  |  | $ | 113,052 |  |  | $ | 79,839 |  |  | $ | 389,032 |
Special Mention |  | 518 |  |  | 1,479 |  |  | 146 |  |  | 844 |  |  | 5,056 |  |  | 9,981 |  |  | 2,743 |  |  | 20,767 |
Substandard |  | 191 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,752 |  |  | — |  |  | 3,943 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 32,053 |  |  | $ | 40,754 |  |  | $ | 50,350 |  |  | $ | 37,006 |  |  | $ | 44,212 |  |  | $ | 126,785 |  |  | $ | 82,582 |  |  | $ | 413,742 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 13,913 |  |  | $ | 31,072 |  |  | $ | 10,279 |  |  | $ | 8,338 |  |  | $ | 3,960 |  |  | $ | 5,174 |  |  | $ | — |  |  | $ | 72,736 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 13,913 |  |  | $ | 31,072 |  |  | $ | 10,279 |  |  | $ | 8,338 |  |  | $ | 3,960 |  |  | $ | 5,174 |  |  | $ | — |  |  | $ | 72,736 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2023 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 112,626 |  |  | $ | 134,590 |  |  | $ | 80,738 |  |  | $ | 28,492 |  |  | $ | 32,585 |  |  | $ | 45,764 |  |  | $ | 134,936 |  |  | $ | 569,731 |
Special Mention |  | 47 |  |  | 453 |  |  | 128 |  |  | 829 |  |  | — |  |  | 1,948 |  |  | 3,048 |  |  | 6,453 |
Substandard |  | — |  |  | 294 |  |  | 5,689 |  |  | 780 |  |  | 1,696 |  |  | 1,471 |  |  | 3,427 |  |  | 13,357 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 112,673 |  |  | $ | 135,337 |  |  | $ | 86,555 |  |  | $ | 30,101 |  |  | $ | 34,281 |  |  | $ | 49,183 |  |  | $ | 141,411 |  |  | $ | 589,541 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | 911 |  |  | $ | 32 |  |  | $ | 493 |  |  | $ | 7 |  |  | $ | 88 |  |  | $ | 261 |  |  | $ | 1,792 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 300,569 |  |  | $ | 416,874 |  |  | $ | 470,917 |  |  | $ | 225,668 |  |  | $ | 147,431 |  |  | $ | 458,821 |  |  | $ | 41,102 |  |  | $ | 2,061,382 |
Special Mention |  | 13,906 |  |  | 2,401 |  |  | 11,155 |  |  | 1,651 |  |  | 259 |  |  | 19,532 |  |  | 638 |  |  | 49,542 |
Substandard |  | — |  |  | 617 |  |  | 5,510 |  |  | 1,142 |  |  | 729 |  |  | 2,737 |  |  | 176 |  |  | 10,911 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 314,475 |  |  | $ | 419,892 |  |  | $ | 487,582 |  |  | $ | 228,461 |  |  | $ | 148,419 |  |  | $ | 481,090 |  |  | $ | 41,916 |  |  | $ | 2,121,835 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | 56 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 56 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 44,948 |  |  | $ | 56,291 |  |  | $ | 39,852 |  |  | $ | 42,279 |  |  | $ | 23,217 |  |  | $ | 100,391 |  |  | $ | 89,455 |  |  | $ | 396,433 |
Special Mention |  | 1,495 |  |  | 164 |  |  | 903 |  |  | 5,047 |  |  | 2,338 |  |  | 9,894 |  |  | 2,259 |  |  | 22,100 |
Substandard |  | — |  |  | — |  |  | 199 |  |  | 188 |  |  | 200 |  |  | 4,683 |  |  | — |  |  | 5,270 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 46,443 |  |  | $ | 56,455 |  |  | $ | 40,954 |  |  | $ | 47,514 |  |  | $ | 25,755 |  |  | $ | 114,968 |  |  | $ | 91,714 |  |  | $ | 423,803 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 25 |  |  | $ | 27 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 36,848 |  |  | $ | 12,281 |  |  | $ | 10,634 |  |  | $ | 6,086 |  |  | $ | 4,788 |  |  | $ | 1,351 |  |  | $ | — |  |  | $ | 71,988 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 36,848 |  |  | $ | 12,281 |  |  | $ | 10,634 |  |  | $ | 6,086 |  |  | $ | 4,788 |  |  | $ | 1,351 |  |  | $ | — |  |  | $ | 71,988 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
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 June 30, 2024 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 22,001 |  |  | $ | 33,595 |  |  | $ | 13,157 |  |  | $ | 7,082 |  |  | $ | 1,843 |  |  | $ | 2,035 |  |  | $ | 1,443 |  |  | $ | 81,156 |
Nonperforming |  | — |  |  | 1 |  |  | 13 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 15 |
Total Consumer Loans |  | $ | 22,001 |  |  | $ | 33,596 |  |  | $ | 13,170 |  |  | $ | 7,082 |  |  | $ | 1,843 |  |  | $ | 2,036 |  |  | $ | 1,443 |  |  | $ | 81,171 |
Current Period Gross Charge-Offs |  | $ | 561 |  |  | $ | 104 |  |  | $ | 48 |  |  | $ | 37 |  |  | $ | — |  |  | $ | — |  |  | $ | 3 |  |  | $ | 753 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | — |  |  | $ | 258 |  |  | $ | 2,660 |  |  | $ | 371 |  |  | $ | 292 |  |  | $ | 3,456 |  |  | $ | 314,568 |  |  | $ | 321,605 |
Nonperforming |  | — |  |  | 27 |  |  | 212 |  |  | — |  |  | — |  |  | 190 |  |  | 9 |  |  | 438 |
Total Home Equity Loans |  | $ | — |  |  | $ | 285 |  |  | $ | 2,872 |  |  | $ | 371 |  |  | $ | 292 |  |  | $ | 3,646 |  |  | $ | 314,577 |  |  | $ | 322,043 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | 35 |  |  | $ | 99 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 134 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 32,721 |  |  | $ | 54,021 |  |  | $ | 62,033 |  |  | $ | 79,924 |  |  | $ | 38,589 |  |  | $ | 100,861 |  |  | $ | — |  |  | $ | 368,149 |
Nonperforming |  | — |  |  | 149 |  |  | 173 |  |  | 98 |  |  | 142 |  |  | 286 |  |  | — |  |  | 848 |
Total Residential Mortgage Loans |  | $ | 32,721 |  |  | $ | 54,170 |  |  | $ | 62,206 |  |  | $ | 80,022 |  |  | $ | 38,731 |  |  | $ | 101,147 |  |  | $ | — |  |  | $ | 368,997 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2023 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 49,208 |  |  | $ | 21,459 |  |  | $ | 9,708 |  |  | $ | 2,756 |  |  | $ | 917 |  |  | $ | 1,911 |  |  | $ | 1,783 |  |  | $ | 87,742 |
Nonperforming |  | 74 |  |  | 21 |  |  | 12 |  |  | — |  |  | — |  |  | 1 |  |  | 3 |  |  | 111 |
Total Consumer Loans |  | $ | 49,282 |  |  | $ | 21,480 |  |  | $ | 9,720 |  |  | $ | 2,756 |  |  | $ | 917 |  |  | $ | 1,912 |  |  | $ | 1,786 |  |  | $ | 87,853 |
Current Period Gross Charge-Offs |  | $ | 1,162 |  |  | $ | 42 |  |  | $ | 23 |  |  | $ | 71 |  |  | $ | 3 |  |  | $ | 1 |  |  | $ | 7 |  |  | $ | 1,309 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | — |  |  | $ | 170 |  |  | $ | 236 |  |  | $ | 90 |  |  | $ | 165 |  |  | $ | 1,207 |  |  | $ | 296,784 |  |  | $ | 298,652 |
Nonperforming |  | — |  |  | 247 |  |  | 252 |  |  | 60 |  |  | — |  |  | 102 |  |  | 372 |  |  | 1,033 |
Total Home Equity Loans |  | $ | — |  |  | $ | 417 |  |  | $ | 488 |  |  | $ | 150 |  |  | $ | 165 |  |  | $ | 1,309 |  |  | $ | 297,156 |  |  | $ | 299,685 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 55 |  |  | $ | — |  |  | $ | 24 |  |  | $ | 15 |  |  | $ | 94 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 56,306 |  |  | $ | 65,301 |  |  | $ | 85,753 |  |  | $ | 41,352 |  |  | $ | 17,831 |  |  | $ | 94,926 |  |  | $ | — |  |  | $ | 361,469 |
Nonperforming |  | 11 |  |  | 60 |  |  | 417 |  |  | 287 |  |  | 109 |  |  | 491 |  |  | — |  |  | 1,375 |
Total Residential Mortgage Loans |  | $ | 56,317 |  |  | $ | 65,361 |  |  | $ | 86,170 |  |  | $ | 41,639 |  |  | $ | 17,940 |  |  | $ | 95,417 |  |  | $ | — |  |  | $ | 362,844 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | 22 |  |  | $ | 36 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 58 |
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 |  | June 30, 2024 |  | December 31, 2023
Performing |  | $ | 21,402 |  |  | $ | 20,209 |
Nonperforming |  | 31 |  |  | 142 |
Total |  | $ | 21,433 |  |  | $ | 20,351 |
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:
June 30, 2024 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Purchases |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Sales |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
December 31, 2023 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Purchases |  | $ | — |  |  | $ | 1,502 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,502 |
Sales |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |

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