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Loans (Tables)
 9 Months Ended
Sep. 30, 2024
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications:
 September 30,
2024		December 31,
2023
Commercial:
Commercial and Industrial Loans$591,277 $589,541 
Commercial Real Estate Loans2,179,981 2,121,835 
Agricultural Loans417,473 423,803 
Leases78,827 71,988 
Retail:
Home Equity Loans333,829 299,685 
Consumer Loans82,882 87,853 
Credit Cards22,671 20,351 
Residential Mortgage Loans362,415 362,844 
Subtotal4,069,355 3,977,900 
Less: Unearned Income(8,206)(6,818)
Allowance for Credit Losses(44,124)(43,765)
Loans, net$4,017,025 $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 September 30, 2024 and 2023:
September 30, 2024Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning balance$7,200 $26,598 $3,697 $368 $722 $2,058 $413 $2,890 $43,946 
Provision (Benefit) for credit loss expense(137)54 211 28 224 72 202 (29)625 
Loans charged-off(92)— (7)— (364)— (156)— (619)
Recoveries collected3 4 — — 158 — 7 — 172 
Total ending allowance balance$6,974 $26,656 $3,901 $396 $740 $2,130 $466 $2,861 $44,124 
September 30, 2023Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
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 collected2 5 — — 119 2 2 — 130 
Total ending allowance balance$12,958 $22,900 $3,786 $254 $665 $1,447 $319 $2,317 $44,646 
The following tables present the activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2024 and 2023:

September 30, 2024Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
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(768)1,028 70 50 700 421 550 99 2,150 
Loans charged-off(223)(308)(8)— (1,117)(134)(489)— (2,279)
Recoveries collected44 13 2 — 398 9 22 — 488 
Total ending allowance balance$6,974 $26,656 $3,901 $396 $740 $2,130 $466 $2,861 $44,124 

September 30, 2023Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
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 expense310 1,286 (375)45 657 109 374 144 2,550 
Loans charged-off(1,252)(56)(27)— (980)(39)(325)(58)(2,737)
Recoveries collected151 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 
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, 2024 and December 31, 2023:
September 30, 2024
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$1,482 $3,214 $— 
Commercial Real Estate Loans1,246 2,173 — 
Agricultural Loans883 1,132 — 
Leases— — — 
Home Equity Loans794 794 — 
Consumer Loans328 328 — 
Credit Cards42 42 — 
Residential Mortgage Loans1,619 2,018 — 
Total$6,394 $9,701 $— 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $9,701.
December 31, 2023
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$1,864 $3,707 $— 
Commercial Real Estate Loans942 1,889 55 
Agricultural Loans665 879 — 
Leases— — — 
Home Equity Loans1,033 1,033 — 
Consumer Loans111 111 — 
Credit Cards142 142 — 
Residential Mortgage Loans1,125 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 September 30, 2024 and December 31, 2023:
September 30, 2024Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$4,405 $94 $— $133 $4,632 
Commercial Real Estate Loans8,349 — — — 8,349 
Agricultural Loans3,138 270 — — 3,408 
Leases— — — — — 
Home Equity Loans422 — — — 422 
Consumer Loans10 — — — 10 
Credit Cards— — — — — 
Residential Mortgage Loans709 — — — 709 
Total$17,033 $364 $— $133 $17,530 
December 31, 2023Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$3,668 $49 $— $1,888 $5,605 
Commercial Real Estate Loans8,553 — — — 8,553 
Agricultural Loans3,338 1,055 — — 4,393 
Leases— — — — — 
Home Equity Loans420 — — — 420 
Consumer Loans9 — — — 9 
Credit Cards— — — — — 
Residential Mortgage Loans753 — — — 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 September 30, 2024 and December 31, 2023:
September 30, 202430-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$794 $— $1,987 $2,781 $588,496 $591,277 
Commercial Real Estate Loans745 — 2,105 2,850 2,177,131 2,179,981 
Agricultural Loans60 — 801 861 416,612 417,473 
Leases— — — — 78,827 78,827 
Home Equity Loans2,482 319 795 3,596 330,233 333,829 
Consumer Loans640 36 328 1,004 81,878 82,882 
Credit Cards111 102 42 255 22,416 22,671 
Residential Mortgage Loans4,437 2,531 1,837 8,805 353,610 362,415 
Total$9,269 $2,988 $7,895 $20,152 $4,049,203 $4,069,355 
December 31, 202330-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$832 $257 $3,299 $4,388 $585,153 $589,541 
Commercial Real Estate Loans1,215 484 938 2,637 2,119,198 2,121,835 
Agricultural Loans5 248 497 750 423,053 423,803 
Leases— — — — 71,988 71,988 
Home Equity Loans1,016 571 1,033 2,620 297,065 299,685 
Consumer Loans658 84 110 852 87,001 87,853 
Credit Cards165 87 142 394 19,957 20,351 
Residential Mortgage Loans7,362 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 September 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 September 30, 202420242023202220212020PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$83,323 $95,627 $100,299 $70,194 $19,325 $53,329 $152,318 $574,415 
Special Mention156 1,642 379 544 909 2,343 833 6,806 
Substandard100 — 189 3,289 976 1,723 3,779 10,056 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$83,579 $97,269 $100,867 $74,027 $21,210 $57,395 $156,930 $591,277 
Current Period Gross Charge-Offs$— $4 $96 $64 $— $13 $46 $223 
Commercial Real Estate:
Risk Rating
Pass$207,054 $317,427 $407,500 $429,879 $197,875 $525,716 $37,225 $2,122,676 
Special Mention495 13,498 3,077 12,582 2,014 14,994 200 46,860 
Substandard— 457 1,227 5,222 62 3,477 — 10,445 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$207,549 $331,382 $411,804 $447,683 $199,951 $544,187 $37,425 $2,179,981 
Current Period Gross Charge-Offs$— $— $— $— $— $308 $— $308 
Agricultural:
Risk Rating
Pass$42,832 $37,719 $49,689 $34,596 $37,571 $107,791 $79,919 $390,117 
Special Mention548 1,437 146 832 5,090 11,905 2,716 22,674 
Substandard176 — — — — 4,506 — 4,682 
Doubtful— — — — — — — — 
Total Agricultural Loans$43,556 $39,156 $49,835 $35,428 $42,661 $124,202 $82,635 $417,473 
Current Period Gross Charge-Offs$— $— $— $— $— $8 $— $8 
Leases:
Risk Rating
Pass$25,831 $28,480 $9,324 $7,430 $3,018 $4,744 $— $78,827 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$25,831 $28,480 $9,324 $7,430 $3,018 $4,744 $— $78,827 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202320232022202120202019PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$112,626 $134,590 $80,738 $28,492 $32,585 $45,764 $134,936 $569,731 
Special Mention47 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 Mention13,906 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 Mention1,495 164 903 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 September 30, 202420242023202220212020PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$33,504 $26,797 $10,794 $6,217 $1,417 $1,779 $2,046 $82,554 
Nonperforming1 43 277 6 — 1 — 328 
Total Consumer Loans$33,505 $26,840 $11,071 $6,223 $1,417 $1,780 $2,046 $82,882 
Current Period Gross Charge-Offs$902 $125 $48 $37 $— $2 $3 $1,117 
Home Equity:
Payment performance
Performing$55 $264 $3,595 $639 $424 $3,623 $324,435 $333,035 
Nonperforming— — 450 24 — 282 38 794 
Total Home Equity Loans$55 $264 $4,045 $663 $424 $3,905 $324,473 $333,829 
Current Period Gross Charge-Offs$— $— $35 $99 $— $— $— $134 
Residential Mortgage:
Payment performance
Performing$40,889 $52,945 $59,530 $75,581 $37,019 $94,433 $— $360,397 
Nonperforming— 138 154 422 386 918 — 2,018 
Total Residential Mortgage Loans$40,889 $53,083 $59,684 $76,003 $37,405 $95,351 $— $362,415 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202320232022202120202019PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$49,208 $21,459 $9,708 $2,756 $917 $1,911 $1,783 $87,742 
Nonperforming74 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 
Nonperforming11 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 CardsSeptember 30, 2024December 31, 2023
   Performing$22,629 $20,209 
   Nonperforming42 142 
      Total$22,671 $20,351 
Schedule of Loans Purchased and/or Sold During the Year
The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:
September 30, 2024Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $— $— $— $— $— $— $— $— 
   Sales— — — — — — — — — 
December 31, 2023Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $1,502 $— $— $— $— $— $— $1,502 
   Sales— — — — — — — — —