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Loans (Tables) | 6 Months Ended
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Jun. 30, 2025
Receivables [Abstract] |
Schedule of Loans Classifications | Loans were comprised of the following classifications:
|  | June 30, 2025 |  | December 31, 2024
Commercial: |  |  |  |
Commercial and Industrial Loans |  | $ | 734,551 |  |  | $ | 591,785 |
Commercial Real Estate Loans |  | 3,096,728 |  |  | 2,224,872 |
Agricultural Loans |  | 461,420 |  |  | 431,037 |
Leases |  | 82,995 |  |  | 79,253 |
Retail: |  |  |  |
Home Equity Loans |  | 434,437 |  |  | 344,808 |
Consumer Loans |  | 112,770 |  |  | 81,396 |
Credit Cards |  | 27,116 |  |  | 22,668 |
Residential Mortgage Loans |  | 798,343 |  |  | 357,448 |
Subtotal |  | 5,748,360 |  |  | 4,133,267 |
Less: Unearned Income |  | (8,932) |  |  | (8,365) |
Allowance for Credit Losses |  | (75,510) |  |  | (44,436) |
Loans, Net |  | $ | 5,663,918 |  |  | $ | 4,080,466 |
Schedule of Business Combination, Acquired Receivables | As further described in Note 16, during 2025 the Company acquired loans at fair value as part of a business combination. The table below summarizes the loans acquired on February 1, 2025.
|  | Acquired Loan Balance |  | Fair Value Discount |  | Fair Value
Bank Acquisition |  | $ | 1,569,631 |  |  | $ | (65,658) |  |  | $ | 1,503,973 |
The table below summarizes the remaining carrying amount of acquired loans included in the June 30, 2025 table above.
|  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Loan Balance |  | $ | 132,016 |  |  | $ | 782,537 |  |  | $ | 35,622 |  |  | $ | — |  |  | $ | 26,813 |  |  | $ | 58,589 |  |  | $ | — |  |  | $ | 431,314 |  |  | $ | 1,466,891 |
Fair Value (Discount)/Premium |  | (3,395) |  |  | (17,950) |  |  | (649) |  |  | — |  |  | (317) |  |  | (1,009) |  |  | — |  |  | (35,124) |  |  | (58,444) |
The Company has purchased loans for which there was, at acquisition, evidence of more than insignificant deterioration of credit quality since origination. The carrying amount of these loans is as follows:
|  | 2025
Purchase Price of Loans at Acquisition |  | $ | 94,387 |
Allowance for Credit Losses at Acquisition |  | 15,908 |
Non-Credit Discount/(Premium) at Acquisition |  | 6,449 |
Total |  | $ | 116,744 |
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, 2025 and 2024:
June 30, 2025 |  | 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 |  | $ | 15,343 |  |  | $ | 37,811 |  |  | $ | 5,306 |  |  | $ | 1,151 |  |  | $ | 657 |  |  | $ | 3,942 |  |  | $ | 608 |  |  | $ | 10,340 |  |  | $ | 75,158 |
Provision (Benefit) for Credit Loss Expense |  | 2,620 |  |  | 423 |  |  | (2,176) |  |  | 41 |  |  | 259 |  |  | 384 |  |  | 366 |  |  | (717) |  |  | 1,200 |
Loans Charged-off |  | (247) |  |  | (26) |  |  | — |  |  | — |  |  | (334) |  |  | — |  |  | (386) |  |  | (28) |  |  | (1,021) |
Recoveries Collected |  | 23 |  |  | — |  |  | — |  |  | — |  |  | 109 |  |  | 8 |  |  | 33 |  |  | — |  |  | 173 |
Total Ending Allowance Balance |  | $ | 17,739 |  |  | $ | 38,208 |  |  | $ | 3,130 |  |  | $ | 1,192 |  |  | $ | 691 |  |  | $ | 4,334 |  |  | $ | 621 |  |  | $ | 9,595 |  |  | $ | 75,510 |
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 |
The following tables present the activity in the allowance for credit losses by portfolio segment for the six months ended June 30, 2025 and 2024:
June 30, 2025 |  | 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 |  | $ | 7,059 |  |  | $ | 25,818 |  |  | $ | 4,917 |  |  | $ | 397 |  |  | $ | 727 |  |  | $ | 2,196 |  |  | $ | 520 |  |  | $ | 2,802 |  |  | $ | 44,436 |
Change in Accounting Method |  | 1,438 |  |  | (3,271) |  |  | (1,655) |  |  | 720 |  |  | (284) |  |  | 1,056 |  |  | (24) |  |  | 2,013 |  |  | (7) |
2/1/2025 Acquired Heartland PCD |  | 5,246 |  |  | 7,080 |  |  | 3,352 |  |  | — |  |  | 20 |  |  | 11 |  |  | — |  |  | 199 |  |  | 15,908 |
Day 2 CECL Provision - Heartland |  | 1,797 |  |  | 7,522 |  |  | 170 |  |  | — |  |  | 179 |  |  | 570 |  |  | — |  |  | 5,962 |  |  | 16,200 |
Provision (Benefit) for credit loss expense |  | 2,545 |  |  | 1,085 |  |  | (3,654) |  |  | 75 |  |  | 486 |  |  | 492 |  |  | 631 |  |  | (1,353) |  |  | 307 |
Loans charged-off |  | (373) |  |  | (26) |  |  | — |  |  | — |  |  | (659) |  |  | — |  |  | (560) |  |  | (28) |  |  | (1,646) |
Recoveries collected |  | 27 |  |  | — |  |  | — |  |  | — |  |  | 222 |  |  | 9 |  |  | 54 |  |  | — |  |  | 312 |
Total ending allowance balance |  | $ | 17,739 |  |  | $ | 38,208 |  |  | $ | 3,130 |  |  | $ | 1,192 |  |  | $ | 691 |  |  | $ | 4,334 |  |  | $ | 621 |  |  | $ | 9,595 |  |  | $ | 75,510 |
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 |
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, 2025 and December 31, 2024:
June 30, 2025 |  | Non-Accrual With No Allowance for Credit Loss (1) |  | Total Non-Accrual |  | Loans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans |  | $ | 2,415 |  |  | $ | 9,150 |  |  | $ | 159 |
Commercial Real Estate Loans |  | 3,537 |  |  | 7,741 |  |  | 1,429 |
Agricultural Loans |  | 97 |  |  | 105 |  |  | 713 |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 1,084 |  |  | 1,189 |  |  | — |
Consumer Loans |  | 25 |  |  | 25 |  |  | — |
Credit Cards |  | 126 |  |  | 126 |  |  | — |
Residential Mortgage Loans |  | 3,361 |  |  | 4,451 |  |  | — |
Total |  | $ | 10,645 |  |  | $ | 22,787 |  |  | $ | 2,301 |
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $22,787.
December 31, 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 |  | $ | 1,346 |  |  | $ | 5,018 |  |  | $ | — |
Commercial Real Estate Loans |  | 1,268 |  |  | 1,745 |  |  | 183 |
Agricultural Loans |  | 655 |  |  | 765 |  |  | 5 |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 1,087 |  |  | 1,087 |  |  | — |
Consumer Loans |  | 63 |  |  | 63 |  |  | — |
Credit Cards |  | 54 |  |  | 54 |  |  | — |
Residential Mortgage Loans |  | 1,977 |  |  | 2,202 |  |  | — |
Total |  | $ | 6,450 |  |  | $ | 10,934 |  |  | $ | 188 |
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $10,934.
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, 2025 and December 31, 2024:
June 30, 2025 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 10,118 |  |  | $ | 6,446 |  |  | $ | — |  |  | $ | 10,960 |  |  | $ | 27,524 |
Commercial Real Estate Loans |  | 39,633 |  |  | 311 |  |  | — |  |  | — |  |  | 39,944 |
Agricultural Loans |  | 1,008 |  |  | 8 |  |  | — |  |  | 652 |  |  | 1,668 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 423 |  |  | — |  |  | — |  |  | — |  |  | 423 |
Consumer Loans |  | 10 |  |  | 11 |  |  | — |  |  | — |  |  | 21 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 1,625 |  |  | — |  |  | — |  |  | — |  |  | 1,625 |
Total |  | $ | 52,817 |  |  | $ | 6,776 |  |  | $ | — |  |  | $ | 11,612 |  |  | $ | 71,205 |
December 31, 2024 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 5,986 |  |  | $ | 90 |  |  | $ | — |  |  | $ | 58 |  |  | $ | 6,134 |
Commercial Real Estate Loans |  | 7,293 |  |  | — |  |  | — |  |  | — |  |  | 7,293 |
Agricultural Loans |  | 2,777 |  |  | 263 |  |  | — |  |  | — |  |  | 3,040 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 423 |  |  | — |  |  | — |  |  | — |  |  | 423 |
Consumer Loans |  | 10 |  |  | — |  |  | — |  |  | — |  |  | 10 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 523 |  |  | — |  |  | — |  |  | — |  |  | 523 |
Total |  | $ | 17,012 |  |  | $ | 353 |  |  | $ | — |  |  | $ | 58 |  |  | $ | 17,423 |
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, 2025 and December 31, 2024:
June 30, 2025 |  | 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 |  | $ | 488 |  |  | $ | 865 |  |  | $ | 5,931 |  |  | $ | 7,284 |  |  | $ | 727,267 |  |  | $ | 734,551 |
Commercial Real Estate Loans |  | 2,278 |  |  | 514 |  |  | 6,280 |  |  | 9,072 |  |  | 3,087,656 |  |  | 3,096,728 |
Agricultural Loans |  | 1,395 |  |  | 314 |  |  | 713 |  |  | 2,422 |  |  | 458,998 |  |  | 461,420 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 82,995 |  |  | 82,995 |
Home Equity Loans |  | 2,537 |  |  | 217 |  |  | 1,189 |  |  | 3,943 |  |  | 430,494 |  |  | 434,437 |
Consumer Loans |  | 528 |  |  | 32 |  |  | 25 |  |  | 585 |  |  | 112,185 |  |  | 112,770 |
Credit Cards |  | 204 |  |  | 85 |  |  | 126 |  |  | 415 |  |  | 26,701 |  |  | 27,116 |
Residential Mortgage Loans |  | 13,637 |  |  | 4,556 |  |  | 4,218 |  |  | 22,411 |  |  | 775,932 |  |  | 798,343 |
Total |  | $ | 21,067 |  |  | $ | 6,583 |  |  | $ | 18,482 |  |  | $ | 46,132 |  |  | $ | 5,702,228 |  |  | $ | 5,748,360 |
December 31, 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 |  | $ | 531 |  |  | $ | 36 |  |  | $ | 4,395 |  |  | $ | 4,962 |  |  | $ | 586,823 |  |  | $ | 591,785 |
Commercial Real Estate Loans |  | 546 |  |  | 673 |  |  | 1,368 |  |  | 2,587 |  |  | 2,222,285 |  |  | 2,224,872 |
Agricultural Loans |  | 241 |  |  | — |  |  | 428 |  |  | 669 |  |  | 430,368 |  |  | 431,037 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 79,253 |  |  | 79,253 |
Home Equity Loans |  | 1,515 |  |  | 544 |  |  | 1,087 |  |  | 3,146 |  |  | 341,662 |  |  | 344,808 |
Consumer Loans |  | 185 |  |  | 194 |  |  | 63 |  |  | 442 |  |  | 80,954 |  |  | 81,396 |
Credit Cards |  | 398 |  |  | 98 |  |  | 54 |  |  | 550 |  |  | 22,118 |  |  | 22,668 |
Residential Mortgage Loans |  | 5,744 |  |  | 3,644 |  |  | 2,035 |  |  | 11,423 |  |  | 346,025 |  |  | 357,448 |
Total |  | $ | 9,160 |  |  | $ | 5,189 |  |  | $ | 9,430 |  |  | $ | 23,779 |  |  | $ | 4,109,488 |  |  | $ | 4,133,267 |
Schedule of Risk Category of Loans | Based on the analysis performed at June 30, 2025 and December 31, 2024, the risk category of loans by class of loans is as follows:
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of June 30, 2025 |  | 2025 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 69,625 |  |  | $ | 116,738 |  |  | $ | 76,233 |  |  | $ | 93,140 |  |  | $ | 62,353 |  |  | $ | 56,162 |  |  | $ | 215,707 |  |  | $ | 689,958 |
Special Mention |  | 411 |  |  | 812 |  |  | 1,677 |  |  | 283 |  |  | 624 |  |  | 2,669 |  |  | 4,251 |  |  | 10,727 |
Substandard |  | 100 |  |  | 910 |  |  | 3,276 |  |  | 6,273 |  |  | 4,859 |  |  | 10,167 |  |  | 8,281 |  |  | 33,866 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 70,136 |  |  | $ | 118,460 |  |  | $ | 81,186 |  |  | $ | 99,696 |  |  | $ | 67,836 |  |  | $ | 68,998 |  |  | $ | 228,239 |  |  | $ | 734,551 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | 256 |  |  | $ | — |  |  | $ | 27 |  |  | $ | — |  |  | $ | 40 |  |  | $ | 50 |  |  | $ | 373 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 214,388 |  |  | $ | 421,994 |  |  | $ | 421,347 |  |  | $ | 547,829 |  |  | $ | 477,663 |  |  | $ | 847,573 |  |  | $ | 56,432 |  |  | $ | 2,987,226 |
Special Mention |  | 402 |  |  | 1,909 |  |  | 13,299 |  |  | 9,398 |  |  | 14,332 |  |  | 26,792 |  |  | — |  |  | 66,132 |
Substandard |  | 79 |  |  | — |  |  | 901 |  |  | 3,188 |  |  | 7,453 |  |  | 31,617 |  |  | 132 |  |  | 43,370 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 214,869 |  |  | $ | 423,903 |  |  | $ | 435,547 |  |  | $ | 560,415 |  |  | $ | 499,448 |  |  | $ | 905,982 |  |  | $ | 56,564 |  |  | $ | 3,096,728 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 26 |  |  | $ | — |  |  | $ | 26 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 28,570 |  |  | $ | 39,037 |  |  | $ | 35,856 |  |  | $ | 47,287 |  |  | $ | 31,571 |  |  | $ | 137,709 |  |  | $ | 102,388 |  |  | $ | 422,418 |
Special Mention |  | 2,246 |  |  | 1,988 |  |  | 2,744 |  |  | 1,029 |  |  | 3,095 |  |  | 13,863 |  |  | 9,277 |  |  | 34,242 |
Substandard |  | — |  |  | 371 |  |  | 163 |  |  | — |  |  | 107 |  |  | 3,569 |  |  | 550 |  |  | 4,760 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 30,816 |  |  | $ | 41,396 |  |  | $ | 38,763 |  |  | $ | 48,316 |  |  | $ | 34,773 |  |  | $ | 155,141 |  |  | $ | 112,215 |  |  | $ | 461,420 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 17,467 |  |  | $ | 27,912 |  |  | $ | 23,015 |  |  | $ | 6,278 |  |  | $ | 3,751 |  |  | $ | 4,572 |  |  | $ | — |  |  | $ | 82,995 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 17,467 |  |  | $ | 27,912 |  |  | $ | 23,015 |  |  | $ | 6,278 |  |  | $ | 3,751 |  |  | $ | 4,572 |  |  | $ | — |  |  | $ | 82,995 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2024 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 118,037 |  |  | $ | 86,412 |  |  | $ | 93,406 |  |  | $ | 64,298 |  |  | $ | 17,140 |  |  | $ | 49,181 |  |  | $ | 143,096 |  |  | $ | 571,570 |
Special Mention |  | 147 |  |  | 1,709 |  |  | 787 |  |  | 1,061 |  |  | 1,202 |  |  | 2,044 |  |  | 1,023 |  |  | 7,973 |
Substandard |  | 108 |  |  | 627 |  |  | 181 |  |  | 3,164 |  |  | 908 |  |  | 3,619 |  |  | 3,635 |  |  | 12,242 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 118,292 |  |  | $ | 88,748 |  |  | $ | 94,374 |  |  | $ | 68,523 |  |  | $ | 19,250 |  |  | $ | 54,844 |  |  | $ | 147,754 |  |  | $ | 591,785 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | 4 |  |  | $ | 96 |  |  | $ | 64 |  |  | $ | — |  |  | $ | 13 |  |  | $ | 46 |  |  | $ | 223 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 327,488 |  |  | $ | 315,981 |  |  | $ | 410,135 |  |  | $ | 394,698 |  |  | $ | 187,849 |  |  | $ | 502,263 |  |  | $ | 39,271 |  |  | $ | 2,177,685 |
Special Mention |  | 433 |  |  | 13,433 |  |  | 1,740 |  |  | 5,395 |  |  | 1,975 |  |  | 12,349 |  |  | 200 |  |  | 35,525 |
Substandard |  | — |  |  | 181 |  |  | 566 |  |  | 5,155 |  |  | — |  |  | 5,760 |  |  | — |  |  | 11,662 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 327,921 |  |  | $ | 329,595 |  |  | $ | 412,441 |  |  | $ | 405,248 |  |  | $ | 189,824 |  |  | $ | 520,372 |  |  | $ | 39,471 |  |  | $ | 2,224,872 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 308 |  |  | $ | — |  |  | $ | 308 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 47,179 |  |  | $ | 35,379 |  |  | $ | 48,105 |  |  | $ | 33,666 |  |  | $ | 35,726 |  |  | $ | 103,702 |  |  | $ | 102,251 |  |  | $ | 406,008 |
Special Mention |  | 547 |  |  | 1,426 |  |  | 146 |  |  | 822 |  |  | 5,075 |  |  | 10,676 |  |  | 2,065 |  |  | 20,757 |
Substandard |  | 175 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,097 |  |  | — |  |  | 4,272 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 47,901 |  |  | $ | 36,805 |  |  | $ | 48,251 |  |  | $ | 34,488 |  |  | $ | 40,801 |  |  | $ | 118,475 |  |  | $ | 104,316 |  |  | $ | 431,037 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 8 |  |  | $ | — |  |  | $ | 8 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 32,214 |  |  | $ | 26,392 |  |  | $ | 8,272 |  |  | $ | 6,578 |  |  | $ | 2,128 |  |  | $ | 3,669 |  |  | $ | — |  |  | $ | 79,253 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 32,214 |  |  | $ | 26,392 |  |  | $ | 8,272 |  |  | $ | 6,578 |  |  | $ | 2,128 |  |  | $ | 3,669 |  |  | $ | — |  |  | $ | 79,253 |
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, 2025 |  | 2025 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 26,707 |  |  | $ | 49,740 |  |  | $ | 17,164 |  |  | $ | 7,024 |  |  | $ | 4,668 |  |  | $ | 3,272 |  |  | $ | 4,170 |  |  | $ | 112,745 |
Nonperforming |  | — |  |  | 8 |  |  | 16 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 25 |
Total Consumer Loans |  | $ | 26,707 |  |  | $ | 49,748 |  |  | $ | 17,180 |  |  | $ | 7,025 |  |  | $ | 4,668 |  |  | $ | 3,272 |  |  | $ | 4,170 |  |  | $ | 112,770 |
Current Period Gross Charge-Offs |  | $ | 551 |  |  | $ | 21 |  |  | $ | 43 |  |  | $ | 28 |  |  | $ | 15 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 659 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 481 |  |  | $ | 782 |  |  | $ | 951 |  |  | $ | 3,483 |  |  | $ | 914 |  |  | $ | 4,960 |  |  | $ | 421,677 |  |  | $ | 433,248 |
Nonperforming |  | — |  |  | 70 |  |  | 128 |  |  | 593 |  |  | 25 |  |  | 348 |  |  | 25 |  |  | 1,189 |
Total Home Equity Loans |  | $ | 481 |  |  | $ | 852 |  |  | $ | 1,079 |  |  | $ | 4,076 |  |  | $ | 939 |  |  | $ | 5,308 |  |  | $ | 421,702 |  |  | $ | 434,437 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 46,749 |  |  | $ | 88,452 |  |  | $ | 105,380 |  |  | $ | 202,864 |  |  | $ | 152,453 |  |  | $ | 197,994 |  |  | $ | — |  |  | $ | 793,892 |
Nonperforming |  | — |  |  | 79 |  |  | 394 |  |  | 1,472 |  |  | 1,070 |  |  | 1,436 |  |  | — |  |  | 4,451 |
Total Residential Mortgage Loans |  | $ | 46,749 |  |  | $ | 88,531 |  |  | $ | 105,774 |  |  | $ | 204,336 |  |  | $ | 153,523 |  |  | $ | 199,430 |  |  | $ | — |  |  | $ | 798,343 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 28 |  |  | $ | — |  |  | $ | — |  |  | $ | 28 |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2024 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 40,504 |  |  | $ | 20,828 |  |  | $ | 9,359 |  |  | $ | 5,469 |  |  | $ | 1,181 |  |  | $ | 1,542 |  |  | $ | 2,450 |  |  | $ | 81,333 |
Nonperforming |  | 26 |  |  | 1 |  |  | 13 |  |  | 15 |  |  | — |  |  | 8 |  |  | — |  |  | 63 |
Total Consumer Loans |  | $ | 40,530 |  |  | $ | 20,829 |  |  | $ | 9,372 |  |  | $ | 5,484 |  |  | $ | 1,181 |  |  | $ | 1,550 |  |  | $ | 2,450 |  |  | $ | 81,396 |
Current Period Gross Charge-Offs |  | $ | 1,212 |  |  | $ | 181 |  |  | $ | 72 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 2 |  |  | $ | 4 |  |  | $ | 1,511 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 172 |  |  | $ | 161 |  |  | $ | 3,721 |  |  | $ | 773 |  |  | $ | 478 |  |  | $ | 3,532 |  |  | $ | 334,884 |  |  | $ | 343,721 |
Nonperforming |  | — |  |  | 128 |  |  | 277 |  |  | 24 |  |  | 25 |  |  | 604 |  |  | 29 |  |  | 1,087 |
Total Home Equity Loans |  | $ | 172 |  |  | $ | 289 |  |  | $ | 3,998 |  |  | $ | 797 |  |  | $ | 503 |  |  | $ | 4,136 |  |  | $ | 334,913 |  |  | $ | 344,808 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | 62 |  |  | $ | 99 |  |  | $ | — |  |  | $ | — |  |  | $ | 9 |  |  | $ | 170 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 48,957 |  |  | $ | 51,059 |  |  | $ | 57,988 |  |  | $ | 73,239 |  |  | $ | 35,370 |  |  | $ | 88,633 |  |  | $ | — |  |  | $ | 355,246 |
Nonperforming |  | — |  |  | 214 |  |  | 229 |  |  | 669 |  |  | 234 |  |  | 856 |  |  | — |  |  | 2,202 |
Total Residential Mortgage Loans |  | $ | 48,957 |  |  | $ | 51,273 |  |  | $ | 58,217 |  |  | $ | 73,908 |  |  | $ | 35,604 |  |  | $ | 89,489 |  |  | $ | — |  |  | $ | 357,448 |
Current Period Gross Charge-Offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
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, 2025 |  | December 31, 2024
Performing |  | $ | 26,990 |  |  | $ | 22,614 |
Nonperforming |  | 126 |  |  | 54 |
Total |  | $ | 27,116 |  |  | $ | 22,668 |
The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:
June 30, 2025 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Purchases |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Sales |  | — |  |  | 17,312 |  |  | 1,131 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 18,443 |
December 31, 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 |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |

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