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Loans (Tables)
 3 Months Ended
Mar. 31, 2022
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications:
 March 31,
2022		December 31,
2021
Commercial:
Commercial and Industrial Loans$580,819 $493,005 
Commercial Real Estate Loans1,938,528 1,530,677 
Agricultural Loans387,764 358,150 
Leases55,700 55,345 
Retail:
Home Equity Loans249,024 222,525 
Consumer Loans86,522 70,302 
Credit Cards15,537 14,357 
Residential Mortgage Loans342,140 263,565 
Subtotal3,656,034 3,007,926 
Less: Unearned Income(3,582)(3,662)
Allowance for Credit Losses(45,078)(37,017)
Loans, net$3,607,374 $2,967,247 
Schedule of Loans Acquired The table below summarizes the loans acquired on January 1, 2022.
Acquired Loan BalanceFair Value DiscountsFair Value
Bank Acquisition$683,526$(5,359)$678,167

The table below summarizes the remaining carrying amount of acquired loans included in the March 31, 2022 table above.
Loan Balance at March 31, 2022Fair Value Discount at March 31, 2022
Bank Acquisition$659,212$4,628
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 March 31, 2022 and 2021:

March 31, 2022Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$9,554 $19,245 $4,505 $200 $507 $1,061 $240 $1,705 $— $37,017 
Allowance from PCD Loans Acquired in the Current Period376 1,945 689 — 2 — — 105 — 3,117 
Provision (Benefit) for credit loss expense2,788 2,095 (435)(4)225 183 7 341 — 5,200 
Loans charged-off(5)(78)— — (210)(37)(39)— — (369)
Recoveries collected7 10 — — 92 — 4 — — 113 
Total ending allowance balance$12,720 $23,217 $4,759 $196 $616 $1,207 $212 $2,151 $— $45,078 
March 31, 2021Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$6,445 $29,878 $6,756 $200 $490 $996 $150 $1,944 $— $46,859 
Provision (Benefit) for credit loss expense(22)(1,334)(294)1 (18)(31)59 139 — (1,500)
Loans charged-off(190)(9)— — (125)— (47)(1)— (372)
Recoveries collected15 5 — — 92 — — — — 112 
Total ending allowance balance$6,248 $28,540 $6,462 $201 $439 $965 $162 $2,082 $— $45,099 
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 March 31, 2022 and December 31, 2021:
March 31, 2022
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$2,014 $10,470 $383 
Commercial Real Estate Loans58 2,124 — 
Agricultural Loans1,027 1,055 — 
Leases— — — 
Home Equity Loans138 216 — 
Consumer Loans17 17 — 
Credit Cards61 61 — 
Residential Mortgage Loans986 986 — 
Total$4,301 $14,929 $383 
(1) Non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $14,929.
December 31, 2021
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$1,989 $10,530 $— 
Commercial Real Estate Loans145 2,243 156 
Agricultural Loans1,041 1,136 — 
Leases— — — 
Home Equity Loans1 24 — 
Consumer Loans16 18 — 
Credit Cards64 64 — 
Residential Mortgage Loans587 587 — 
Total$3,843 $14,602 $156 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $14,602.
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 March 31, 2022 and December 31, 2021:
March 31, 2022Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$4,392 $2,467 $6,016 $519 $13,394 
Commercial Real Estate Loans26,025 37 — — 26,062 
Agricultural Loans4,386 524 — — 4,910 
Leases— — — — — 
Home Equity Loans496 — — — 496 
Consumer Loans6 4 — — 10 
Credit Cards— — — — — 
Residential Mortgage Loans819 — — — 819 
Total$36,124 $3,032 $6,016 $519 $45,691 
December 31, 2021Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$1,716 $2,444 $549 $5,822 $10,531 
Commercial Real Estate Loans4,610 — — — 4,610 
Agricultural Loans1,522 — — — 1,522 
Leases— — — — — 
Home Equity Loans441 — — — 441 
Consumer Loans6 — — 2 8 
Credit Cards— — — — — 
Residential Mortgage Loans652 — — — 652 
Total$8,947 $2,444 $549 $5,824 $17,764 
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 March 31, 2022 and December 31, 2021:
March 31, 202230-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$137 $1,235 $7,673 $9,045 $571,774 $580,819 
Commercial Real Estate Loans956 133 635 1,724 1,936,804 1,938,528 
Agricultural Loans1,005 — — 1,005 386,759 387,764 
Leases— — — — 55,700 55,700 
Home Equity Loans490 28 216 734 248,290 249,024 
Consumer Loans112 68 — 180 86,342 86,522 
Credit Cards56 7 61 124 15,413 15,537 
Residential Mortgage Loans3,160 177 621 3,958 338,182 342,140 
Total$5,916 $1,648 $9,206 $16,770 $3,639,264 $3,656,034 
December 31, 202130-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$12 $— $6,147 $6,159 $486,846 $493,005 
Commercial Real Estate Loans— 5 891 896 1,529,781 1,530,677 
Agricultural Loans— — — — 358,150 358,150 
Leases— — — — 55,345 55,345 
Home Equity Loans225 229 25 479 222,046 222,525 
Consumer Loans158 58 4 220 70,082 70,302 
Credit Cards61 9 64 134 14,223 14,357 
Residential Mortgage Loans2,726 507 369 3,602 259,963 263,565 
Total$3,182 $808 $7,500 $11,490 $2,996,436 $3,007,926 
Schedule of Risk Category of Loans
Based on the analysis performed at March 31, 2022 and December 31, 2021, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of March 31, 202220222021202020192018PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$40,839 $141,045 $55,388 $61,429 $32,911 $71,811 $156,335 $559,758 
Special Mention— 109 598 206 1,124 897 2,210 5,144 
Substandard— 170 1,641 453 1,111 3,813 8,729 15,917 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$40,839 $141,324 $57,627 $62,088 $35,146 $76,521 $167,274 $580,819 
Commercial Real Estate:
Risk Rating
Pass$73,592 $524,161 $323,046 $187,795 $157,093 $545,026 $42,879 $1,853,592 
Special Mention767 1,896 5,230 703 16,420 39,276 — 64,292 
Substandard— 196 — 8,360 4,108 7,980 — 20,644 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$74,359 $526,253 $328,276 $196,858 $177,621 $592,282 $42,879 $1,938,528 
Agricultural:
Risk Rating
Pass$10,349 $54,878 $55,868 $28,967 $25,582 $106,671 $62,604 $344,919 
Special Mention150 1,605 7,108 5,500 2,943 13,940 5,894 37,140 
Substandard— 219 — 57 379 4,754 296 5,705 
Doubtful— — — — — — — — 
Total Agricultural Loans$10,499 $56,702 $62,976 $34,524 $28,904 $125,365 $68,794 $387,764 
Leases:
Risk Rating
Pass$5,106 $18,166 $11,958 $12,028 $4,706 $3,736 $— $55,700 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$5,106 $18,166 $11,958 $12,028 $4,706 $3,736 $— $55,700 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202120212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$141,133 $57,477 $60,883 $29,005 $15,936 $48,559 $122,377 $475,370 
Special Mention115 128 227 649 7 918 1,510 3,554 
Substandard100 1,221 — 1,062 1,378 2,457 7,863 14,081 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$141,348 $58,826 $61,110 $30,716 $17,321 $51,934 $131,750 $493,005 
Commercial Real Estate:
Risk Rating
Pass$404,175 $264,011 $164,204 $131,746 $139,788 $336,066 $26,697 $1,466,687 
Special Mention2,279 — 710 14,426 17,356 13,916 — 48,687 
Substandard74 — 7,687 1,528 — 6,014 — 15,303 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$406,528 $264,011 $172,601 $147,700 $157,144 $355,996 $26,697 $1,530,677 
Agricultural:
Risk Rating
Pass$44,510 $45,101 $22,482 $24,187 $24,325 $71,268 $81,011 $312,884 
Special Mention1,714 5,346 5,503 3,025 6,438 6,624 8,271 36,921 
Substandard— — 63 385 1,048 6,849 — 8,345 
Doubtful— — — — — — — — 
Total Agricultural Loans$46,224 $50,447 $28,048 $27,597 $31,811 $84,741 $89,282 $358,150 
Leases:
Risk Rating
Pass$19,689 $12,706 $12,990 $5,599 $2,473 $1,888 $— $55,345 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$19,689 $12,706 $12,990 $5,599 $2,473 $1,888 $— $55,345 
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 March 31, 202220222021202020192018PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$10,783 $44,901 $15,779 $4,531 $4,320 $2,423 $3,768 $86,505 
Nonperforming— — — — 3 14 — 17 
Total Consumer Loans$10,783 $44,901 $15,779 $4,531 $4,323 $2,437 $3,768 $86,522 
Home Equity:
Payment performance
Performing$34 $— $— $— $21 $821 $247,932 $248,808 
Nonperforming— — — — — 9 207 216 
Total Home Equity Loans$34 $— $— $— $21 $830 $248,139 $249,024 
Residential Mortgage:
Payment performance
Performing$18,859 $104,561 $54,014 $22,424 $20,538 $120,669 $90 $341,155 
Nonperforming— — 113 — 75 797 — 985 
Total Residential Mortgage Loans$18,859 $104,561 $54,127 $22,424 $20,613 $121,466 $90 $342,140 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202120212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$39,923 $15,900 $4,325 $4,531 $600 $1,655 $3,350 $70,284 
Nonperforming3 — — — — 15 — 18 
Total Consumer Loans$39,926 $15,900 $4,325 $4,531 $600 $1,670 $3,350 $70,302 
Home Equity:
Payment performance
Performing$— $— $— $21 $— $835 $221,644 $222,500 
Nonperforming— — — — — 1 24 25 
Total Home Equity Loans$— $— $— $21 $— $836 $221,668 $222,525 
Residential Mortgage:
Payment performance
Performing$84,809 $38,717 $15,244 $17,369 $19,688 $87,164 $— $262,991 
Nonperforming— — — — — 574 — 574 
Total Residential Mortgage Loans$84,809 $38,717 $15,244 $17,369 $19,688 $87,738 $— $263,565 
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 CardsMarch 31, 2022December 31, 2021
   Performing$15,476 $14,293 
   Nonperforming61 64 
      Total$15,537 $14,357 
Schedule of Loans Purchased and/or Sold During the Year
The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:
March 31, 2022Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $833 $— $— $— $— $— $— $833 
   Sales— 622 — — — — — — 622 
December 31, 2021Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $2,271 $— $— $— $— $— $— $2,271 
   Sales2,273 15,415 111 — — — — — 17,799