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v3.25.1

Loans | 3 Months Ended
--- | ---
Mar. 31, 2025
Receivables [Abstract] |
Loans | (4) Loans Loan balances were as follows:
|  | March 31, 2025 |  |  | December 31, 2024 |
Commercial & Agriculture |  | $ | 330,627 |  |  | $ | 328,488 |
Commercial Real Estate- Owner Occupied |  |  | 378,095 |  |  |  | 374,367 |
Commercial Real Estate- Non-Owner Occupied |  |  | 1,246,025 |  |  |  | 1,225,991 |
Residential Real Estate |  |  | 773,349 |  |  |  | 763,869 |
Real Estate Construction |  |  | 297,589 |  |  |  | 305,992 |
Farm Real Estate |  |  | 22,399 |  |  |  | 23,035 |
Lease Financing Receivables |  |  | 44,570 |  |  |  | 46,900 |
Consumer and Other |  |  | 11,382 |  |  |  | 12,588 |
Total loans |  |  | 3,104,036 |  |  |  | 3,081,230 |
Allowance for credit losses |  |  | (40,284 | ) |  |  | (39,669 | )
Net loans |  | $ | 3,063,752 |  |  | $ | 3,041,561 |
Included in total loans above are net deferred loan fees of $2,144 and $2,686 at March 31, 2025 and December 31, 2024, respectively. The Company elected to exclude accrued interest receivable from the amortized cost basis of loans disclosed in this Note 4 and in Note 5 (Allowance for Credit Losses). As of March 31, 2025 and December 31, 2024, loans accrued interest receivable totaled $10,105 and $9,077, respectively, and is included in the accrued interest receivable line item on the Company's Consolidated Balance Sheet. Lease financing receivables consist of sales-type and direct financing leases for equipment, with terms typically ranging from two to six years. On direct financing leases, the Company obtains third-party residual value guarantees to reduce its residual asset risk. The net investment in direct financing and sales-type leases was comprised of the following as of March 31, 2025 and December 31, 2024:
|  | March 31, 2025 |  | December 31, 2024 |
Minimum lease payments receivable |  | $ | 50,417 |  | $ | 53,284 |
Unguaranteed residual assets |  |  | 1,330 |  |  | 1,286 |
Unamortized direct costs |  |  | — |  |  | — |
Unearned income |  |  | (7,177 | ) |  | (7,670 | )
Total net investment in direct financing and sales-type leases |  | $ | 44,570 |  | $ | 46,900 |

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- Definition The entire disclosure for claims held for amounts due to 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 -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
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