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Loans | 12 Months Ended
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Dec. 31, 2022
Receivables [Abstract] |
Loans | NOTE 4 - LOANS Loans at year-end were as follows:
|  | 2022 |  |  | 2021 |
Commercial & Agriculture |  | $ | 278,595 |  |  | $ | 246,502 |
Commercial Real Estate - Owner Occupied |  |  | 371,147 |  |  |  | 295,452 |
Commercial Real Estate - Non-Owner Occupied |  |  | 1,018,736 |  |  |  | 829,310 |
Residential Real Estate |  |  | 552,781 |  |  |  | 430,060 |
Real Estate Construction |  |  | 243,127 |  |  |  | 157,127 |
Farm Real Estate |  |  | 24,708 |  |  |  | 28,419 |
Lease financing receivable |  |  | 36,797 |  |  |  | — |
Consumer and Other |  |  | 20,775 |  |  |  | 11,009 |
Total Loans |  |  | 2,546,666 |  |  |  | 1,997,879 |
Allowance for loan losses |  |  | (28,511 | ) |  |  | (26,641 | )
Net loans |  | $ | 2,518,155 |  |  | $ | 1,971,238 |
Included in Commercial & Agriculture loans as of December 31, 2022 and 2021 is $566 and $43,209, respectively, of Paycheck Protection Program (“PPP”) loans. NOTE 4 – LOANS (Continued) Included in total loans above are deferred loan fees of $1,652 and $2,924 at December 31, 2022 and 2021, respectively. Included in net deferred loan fees as of December 31, 2022 and 2021 is $0 and $1,762, respectively, of net deferred loan fees from PPP loans. Scheduled maturities of lease financing receivables at December 31, 2022 were as follows:
2023 |  | $ | 4 |
2024 |  |  | 3,509 |
2025 |  |  | 5,704 |
2026 |  |  | 6,940 |
2027 |  |  | 12,527 |
Thereafter |  |  | 8,113 |
Total |  | $ | 36,797 |
Paycheck Protection Program In response to the novel COVID-19 pandemic, the Coronavirus Aid, Relief, and Economic Security Act of 2020, as amended (the "CARES Act"), was signed into law on March 27, 2020, to provide national emergency economic relief measures. The CARES Act amended the loan program of the Small Business Administration (the "SBA"), in which Civista participates, to create a guaranteed, unsecured loan program, the Paycheck Protection Program (the "PPP"), to fund operational costs of eligible businesses, organizations and self-employed persons during the COVID-19 pandemic. During 2020, Civista processed over 2,300 PPP loans totaling $268.3 million. The Consolidated Appropriations Act 2021, was signed into law on December 27, 2020 to provide an additional funding of $284.5 billion under the PPP and the establishment of PPP Second Draw Loans under the Economic Aid to Hard-Hit Small Businesses, Nonprofit, and Venues Act (the “Relief Act”). This additional funding was made available from original PPP lenders on January 19, 2021, and the deadline (as extended) for submitting applications for PPP Second Draw Loans was May 31, 2021. Funds provided under the Relief Act were earmarked both for first time PPP borrowers (subject to original PPP eligibility and limits) as well as ‘Second Draw’ Loans for borrowers that already received an original PPP loan. Additional Second Draw eligibility requirements were as follows: (1) entities must have no more than 300 employees, (2) entities must have suffered a 25% of more reduction in gross revenues between comparable quarters in 2019 and 2020, (3) some entities previously excluded are eligible for this round, such as local TV, newspaper, and radio, and (4) loan size limited to 2.5 times average monthly payroll with a maximum allowable amount of $2 million. During 2021, Civista received SBA approval on, and funded, 1,340 PPP loans totaling $131,109 under the Relief Act. Loans to principal officers, directors, and their affiliates at year-end 2022 and 2021 were as follows:
|  | 2022 |  |  | 2021 |
Balance - Beginning of year |  | $ | 17,447 |  |  | $ | 8,475 |
New loans and advances |  |  | 15,408 |  |  |  | 15,522 |
Repayments |  |  | (9,255 | ) |  |  | (6,693 | )
Effect of changes to related parties |  |  | (2,493 | ) |  |  | 143 |
Balance - End of year |  | $ | 21,107 |  |  | $ | 17,447 |
The Company had credit lines to principal officers, directors, and their affiliates with an availability of $8,017 and $6,115 as of December 31, 2022 and 2021, respectively.

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI https://asc.fasb.org/subtopic&trid=2196772 + Details
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