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Loans (Tables) | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Schedule of Loan Balances | Loan balances were as follows:
(In Thousands of Dollars) |  | September 30, 2023 |  |  | December 31, 2022 |
Commercial real estate |  |  |  |  |  |
Owner occupied |  | $ | 371,356 |  |  | $ | 330,768 |
Non-owner occupied |  |  | 711,391 |  |  |  | 563,652 |
Farmland |  |  | 200,148 |  |  |  | 188,850 |
Other |  |  | 213,100 |  |  |  | 133,630 |
Commercial |  |  |  |  |  |
Commercial and industrial |  |  | 357,691 |  |  |  | 293,643 |
Agricultural |  |  | 61,590 |  |  |  | 58,087 |
Residential real estate |  |  |  |  |  |
1-4 family residential |  |  | 842,729 |  |  |  | 475,791 |
Home equity lines of credit |  |  | 140,772 |  |  |  | 132,179 |
Consumer |  |  |  |  |  |
Indirect |  |  | 228,377 |  |  |  | 197,125 |
Direct |  |  | 24,900 |  |  |  | 16,421 |
Other |  |  | 7,859 |  |  |  | 7,714 |
Total loans |  | $ | 3,159,913 |  |  | $ | 2,397,860 |
Net deferred loan costs |  |  | 8,641 |  |  |  | 6,890 |
Allowance for credit losses |  |  | (34,753 | ) |  |  | (26,978 | )
Net loans |  | $ | 3,133,801 |  |  | $ | 2,377,772 |
Activity in the Allowance for Loan Losses by Portfolio Segment | The following tables present the activity in the allowance for credit losses by portfolio segment for the three and nine month periods ended September 30, 2023 and 2022: Three Months Ended September 30, 2023
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 18,537 |  |  | $ | 5,295 |  |  | $ | 6,866 |  |  | $ | 4,259 |  |  | $ | 34,957 |
PCD ACL on loans acquired |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(Credit) Provision for credit losses |  |  | 182 |  |  |  | (45 | ) |  |  | 13 |  |  |  | 32 |  |  |  | 182 |
Loans charged off |  |  | (3 | ) |  |  | (154 | ) |  |  | (157 | ) |  |  | (211 | ) |  |  | (525 | )
Recoveries |  |  | 0 |  |  |  | 6 |  |  |  | 12 |  |  |  | 121 |  |  |  | 139 |
Total ending allowance balance |  | $ | 18,716 |  |  | $ | 5,102 |  |  | $ | 6,734 |  |  | $ | 4,201 |  |  | $ | 34,753 |
Nine Months Ended September 30, 2023
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 14,840 |  |  | $ | 4,186 |  |  | $ | 4,374 |  |  | $ | 3,578 |  |  | $ | 26,978 |
PCD ACL on loans acquired |  |  | 850 |  |  |  | 138 |  |  |  | 11 |  |  |  | 0 |  |  |  | 999 |
Provision for credit losses |  |  | 3,185 |  |  |  | 1,638 |  |  |  | 2,542 |  |  |  | 867 |  |  |  | 8,232 |
Loans charged off |  |  | (160 | ) |  |  | (888 | ) |  |  | (251 | ) |  |  | (666 | ) |  |  | (1,965 | )
Recoveries |  |  | 1 |  |  |  | 28 |  |  |  | 58 |  |  |  | 422 |  |  |  | 509 |
Total ending allowance balance |  | $ | 18,716 |  |  | $ | 5,102 |  |  | $ | 6,734 |  |  | $ | 4,201 |  |  | $ | 34,753 |
Three Months Ended September 30, 2022
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 14,859 |  |  | $ | 3,893 |  |  | $ | 4,915 |  |  | $ | 3,787 |  |  | $ | 27,454 |
(Credit) Provision for credit losses |  |  | (47 | ) |  |  | 260 |  |  |  | 2 |  |  |  | 218 |  |  |  | 433 |
Loans charged off |  |  | 0 |  |  |  | (473 | ) |  |  | (9 | ) |  |  | (301 | ) |  |  | (783 | )
Recoveries |  |  | 1 |  |  |  | 2 |  |  |  | 41 |  |  |  | 134 |  |  |  | 178 |
Total ending allowance balance |  | $ | 14,813 |  |  | $ | 3,682 |  |  | $ | 4,949 |  |  | $ | 3,838 |  |  | $ | 27,282 |
Nine Months Ended September 30, 2022
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Total |
Allowance for credit losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 15,879 |  |  | $ | 4,949 |  |  | $ | 4,870 |  |  | $ | 3,688 |  |  | $ | 29,386 |
(Credit) Provision for credit losses |  |  | (1,068 | ) |  |  | 601 |  |  |  | 53 |  |  |  | 399 |  |  |  | (15 | )
Loans charged off |  |  | 0 |  |  |  | (1,878 | ) |  |  | (43 | ) |  |  | (630 | ) |  |  | (2,551 | )
Recoveries |  |  | 2 |  |  |  | 10 |  |  |  | 69 |  |  |  | 381 |  |  |  | 462 |
Total ending allowance balance |  | $ | 14,813 |  |  | $ | 3,682 |  |  | $ | 4,949 |  |  | $ | 3,838 |  |  | $ | 27,282 |
Schedule of Investment in Nonaccrual and Loans Past Due 90 Days or More Still on Accrual by Class of Loans | The following tables present the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing as of September 30, 2023:
(In Thousands of Dollars) |  | Nonaccrual with no allowance for credit loss |  |  | Nonaccrual with an allowance for credit loss |  |  | Loans past due over 89 days still accruing |
September 30, 2023 |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 671 |  |  | $ | 460 |  |  | $ | 0 |
Non-owner occupied |  |  | 1,848 |  |  |  | 4,876 |  |  |  | 0 |
Farmland |  |  | 2,006 |  |  |  | 11 |  |  |  | 0 |
Other |  |  | 0 |  |  |  | 90 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 321 |  |  |  | 1,472 |  |  |  | 0 |
Agricultural |  |  | 213 |  |  |  | 272 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 382 |  |  |  | 3,526 |  |  |  | 1,020 |
Home equity lines of credit |  |  | 264 |  |  |  | 228 |  |  |  | 188 |
Consumer |  |  |  |  |  |  |  |  |
Indirect |  |  | 25 |  |  |  | 225 |  |  |  | 117 |
Direct |  |  | 65 |  |  |  | 66 |  |  |  | 17 |
Other |  |  | 0 |  |  |  | 5 |  |  |  | 0 |
Total loans |  | $ | 5,795 |  |  | $ | 11,231 |  |  | $ | 1,342 |
The following table presents the recorded investment in nonaccrual and loans past due 90 days or more still on accrual by class of loans as of December 31, 2022:
|  | December 31, 2022 |
(In Thousands of Dollars) |  | Nonaccrual |  |  | Loans Past Due 90 Days or More Still Accruing |
Commercial real estate |  |  |  |  |  |
Owner occupied |  | $ | 993 |  |  | $ | 0 |
Non-owner occupied |  |  | 3,031 |  |  |  | 0 |
Farmland |  |  | 2,183 |  |  |  | 0 |
Other |  |  | 33 |  |  |  | 0 |
Commercial |  |  |  |  |  |
Commercial and industrial |  |  | 3,840 |  |  |  | 50 |
Agricultural |  |  | 299 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |
1-4 family residential |  |  | 2,703 |  |  |  | 310 |
Home equity lines of credit |  |  | 735 |  |  |  | 58 |
Consumer |  |  |  |  |  |
Indirect |  |  | 313 |  |  |  | 62 |
Direct |  |  | 179 |  |  |  | 12 |
Other |  |  | 2 |  |  |  | 0 |
Total loans |  | $ | 14,311 |  |  | $ | 492 |
Schedule of Investment in Past Due Loans | The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of September 30, 2023:
(In Thousands of Dollars) |  | Real Estate |  |  | Business Assets |  |  | Vehicles |  |  | Cash |
September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 793 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
Non-owner occupied |  |  | 4,956 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Farmland |  |  | 2,006 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 0 |  |  |  | 1,144 |  |  |  | 0 |  |  |  | 0 |
Agricultural |  |  | 0 |  |  |  | 213 |  |  |  | 0 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 3,288 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Home equity lines of credit |  |  | 397 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 0 |  |  |  | 0 |  |  |  | 59 |  |  |  | 0 |
Direct |  |  | 0 |  |  |  | 0 |  |  |  | 22 |  |  |  | 66 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total loans |  | $ | 11,440 |  |  | $ | 1,357 |  |  | $ | 81 |  |  | $ | 66 |
The following tables present the aging of the recorded investment in past due loans as of September 30, 2023 and December 31, 2022 by class of loans.
(In Thousands of Dollars) |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or More Past Due and Nonaccrual |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total |
September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 475 |  |  | $ | 294 |  |  | $ | 1,131 |  |  | $ | 1,900 |  |  | $ | 369,200 |  |  | $ | 371,100 |
Non-owner occupied |  |  | 0 |  |  |  | 0 |  |  |  | 6,724 |  |  |  | 6,724 |  |  |  | 704,160 |  |  |  | 710,884 |
Farmland |  |  | 900 |  |  |  | 0 |  |  |  | 2,017 |  |  |  | 2,917 |  |  |  | 197,009 |  |  |  | 199,926 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 90 |  |  |  | 90 |  |  |  | 212,572 |  |  |  | 212,662 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 660 |  |  |  | 289 |  |  |  | 1,793 |  |  |  | 2,742 |  |  |  | 356,323 |  |  |  | 359,065 |
Agricultural |  |  | 328 |  |  |  | 10 |  |  |  | 485 |  |  |  | 823 |  |  |  | 61,501 |  |  |  | 62,324 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 7,204 |  |  |  | 875 |  |  |  | 4,928 |  |  |  | 13,007 |  |  |  | 829,480 |  |  |  | 842,487 |
Home equity lines of credit |  |  | 373 |  |  |  | 0 |  |  |  | 680 |  |  |  | 1,053 |  |  |  | 139,751 |  |  |  | 140,804 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 1,471 |  |  |  | 267 |  |  |  | 367 |  |  |  | 2,105 |  |  |  | 234,415 |  |  |  | 236,520 |
Direct |  |  | 126 |  |  |  | 34 |  |  |  | 148 |  |  |  | 308 |  |  |  | 24,616 |  |  |  | 24,924 |
Other |  |  | 7 |  |  |  | 1 |  |  |  | 5 |  |  |  | 13 |  |  |  | 7,845 |  |  |  | 7,858 |
Total loans |  | $ | 11,544 |  |  | $ | 1,770 |  |  | $ | 18,368 |  |  | $ | 31,682 |  |  | $ | 3,136,872 |  |  | $ | 3,168,554 |
(In Thousands of Dollars) |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or More Past Due and Nonaccrual |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 159 |  |  | $ | 0 |  |  | $ | 993 |  |  | $ | 1,152 |  |  | $ | 329,305 |  |  | $ | 330,457 |
Non-owner occupied |  |  | 0 |  |  |  | 0 |  |  |  | 3,031 |  |  |  | 3,031 |  |  |  | 560,013 |  |  |  | 563,044 |
Farmland |  |  | 0 |  |  |  | 0 |  |  |  | 2,183 |  |  |  | 2,183 |  |  |  | 186,399 |  |  |  | 188,582 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 33 |  |  |  | 33 |  |  |  | 133,288 |  |  |  | 133,321 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 1,034 |  |  |  | 185 |  |  |  | 3,890 |  |  |  | 5,109 |  |  |  | 289,297 |  |  |  | 294,406 |
Agricultural |  |  | 104 |  |  |  | 20 |  |  |  | 299 |  |  |  | 423 |  |  |  | 58,166 |  |  |  | 58,589 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 4,247 |  |  |  | 1,775 |  |  |  | 3,013 |  |  |  | 9,035 |  |  |  | 466,313 |  |  |  | 475,348 |
Home equity lines of credit |  |  | 115 |  |  |  | 92 |  |  |  | 793 |  |  |  | 1,000 |  |  |  | 131,209 |  |  |  | 132,209 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 1,267 |  |  |  | 298 |  |  |  | 375 |  |  |  | 1,940 |  |  |  | 202,683 |  |  |  | 204,623 |
Direct |  |  | 234 |  |  |  | 70 |  |  |  | 191 |  |  |  | 495 |  |  |  | 15,962 |  |  |  | 16,457 |
Other |  |  | 0 |  |  |  | 5 |  |  |  | 2 |  |  |  | 7 |  |  |  | 7,707 |  |  |  | 7,714 |
Total loans |  | $ | 7,160 |  |  | $ | 2,445 |  |  | $ | 14,803 |  |  | $ | 24,408 |  |  | $ | 2,380,342 |  |  | $ | 2,404,750 |

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