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Loans (Tables)
 6 Months Ended
Jun. 30, 2023
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications:
 June 30,
2023		December 31,
2022
Commercial:
Commercial and Industrial Loans$608,284 $620,106 
Commercial Real Estate Loans2,021,109 1,966,884 
Agricultural Loans395,466 417,413 
Leases60,853 56,396 
Retail:
Home Equity Loans284,517 279,748 
Consumer Loans85,595 79,904 
Credit Cards19,328 17,512 
Residential Mortgage Loans355,329 350,682 
Subtotal3,830,481 3,788,645 
Less: Unearned Income(4,472)(3,711)
Allowance for Credit Losses(44,266)(44,168)
Loans, net$3,781,743 $3,740,766 
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, 2023 and 2022:

June 30, 2023Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$13,572 $22,062 $3,887 $227 $609 $1,415 $263 $2,280 $— $44,315 
Provision (Benefit) for credit loss expense244 (233)94 8 174 45 157 61 — 550 
Loans charged-off(343)— (25)— (284)(25)(141)(31)— (849)
Recoveries collected94 5 — — 141 1 9 — — 250 
Total ending allowance balance$13,567 $21,834 $3,956 $235 $640 $1,436 $288 $2,310 $— $44,266 
June 30, 2022Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$12,720 $23,217 $4,759 $196 $616 $1,207 $212 $2,151 $— $45,078 
Provision (Benefit) for credit loss expense874 (873)(131)(5)293 41 73 28 — 300 
Loans charged-off(56)— — — (322)(15)(51)(3)— (447)
Recoveries collected7 5 — — 81 — 5 2 — 100 
Total ending allowance balance$13,545 $22,349 $4,628 $191 $668 $1,233 $239 $2,178 $— $45,031 

The following tables present the activity in the allowance for credit losses by portfolio segment for the six months ended June 30, 2023 and 2022:

June 30, 2023Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$13,749 $21,598 $4,188 $209 $595 $1,344 $257 $2,228 $— $44,168 
Provision (Benefit) for credit loss expense746 169 (207)26 399 100 281 136 — 1,650 
Loans charged-off(1,077)— (25)— (628)(39)(261)(57)— (2,087)
Recoveries collected149 67 — — 274 31 11 3 — 535 
Total ending allowance balance$13,567 $21,834 $3,956 $235 $640 $1,436 $288 $2,310 $— $44,266 

June 30, 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 
Acquisition of Citizens Union Bank of Shelbyville, KY376 1,945 689 — 2 — — 105 — 3,117 
Provision (Benefit) for credit loss expense3,662 1,223 (566)(9)518 224 79 369 — 5,500 
Loans charged-off(61)(78)— — (532)(52)(90)(3)— (816)
Recoveries collected14 14 — — 173 — 10 2 — 213 
Total ending allowance balance$13,545 $22,349 $4,628 $191 $668 $1,233 $239 $2,178 $— $45,031 
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, 2023 and December 31, 2022:
June 30, 2023
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$620 $7,577 $1,000 
Commercial Real Estate Loans425 1,178 — 
Agricultural Loans906 1,252 — 
Leases— — — 
Home Equity Loans449 503 — 
Consumer Loans18 18 — 
Credit Cards119 119 — 
Residential Mortgage Loans431 776 — 
Total$2,968 $11,423 $1,000 
(1) Non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $11,423.
December 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$1,142 $7,936 $1,427 
Commercial Real Estate Loans49 1,950 — 
Agricultural Loans994 1,062 — 
Leases— — — 
Home Equity Loans262 310 — 
Consumer Loans240 254 — 
Credit Cards146 146 — 
Residential Mortgage Loans676 1,230 — 
Total$3,509 $12,888 $1,427 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $12,888.
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, 2023 and December 31, 2022:
June 30, 2023Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$2,005 $216 $— $6,849 $9,070 
Commercial Real Estate Loans9,050 35 — — 9,085 
Agricultural Loans4,160 288 — — 4,448 
Leases— — — — — 
Home Equity Loans475 — — — 475 
Consumer Loans8 1 — — 9 
Credit Cards— — — — — 
Residential Mortgage Loans860 — — — 860 
Total$16,558 $540 $— $6,849 $23,947 

December 31, 2022Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$2,078 $1,219 $272 $5,851 $9,420 
Commercial Real Estate Loans12,192 36 — — 12,228 
Agricultural Loans4,944 318 — — 5,262 
Leases— — — — — 
Home Equity Loans467 — — — 467 
Consumer Loans8 2 — 12 22 
Credit Cards— — — — — 
Residential Mortgage Loans1,060 — — — 1,060 
Total$20,749 $1,575 $272 $5,863 $28,459 
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, 2023 and December 31, 2022:
June 30, 202330-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$96 $49 $8,110 $8,255 $600,029 $608,284 
Commercial Real Estate Loans710 599 1,009 2,318 2,018,791 2,021,109 
Agricultural Loans632 590 780 2,002 393,464 395,466 
Leases— — — — 60,853 60,853 
Home Equity Loans1,163 89 503 1,755 282,762 284,517 
Consumer Loans133 42 17 192 85,403 85,595 
Credit Cards94 22 119 235 19,093 19,328 
Residential Mortgage Loans6,072 966 557 7,595 347,734 355,329 
Total$8,900 $2,357 $11,095 $22,352 $3,808,129 $3,830,481 
December 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$268 $681 $8,285 $9,234 $610,872 $620,106 
Commercial Real Estate Loans1,617 14 616 2,247 1,964,637 1,966,884 
Agricultural Loans343 — 123 466 416,947 417,413 
Leases— — — — 56,396 56,396 
Home Equity Loans1,770 140 310 2,220 277,528 279,748 
Consumer Loans219 64 252 535 79,369 79,904 
Credit Cards86 24 146 256 17,256 17,512 
Residential Mortgage Loans6,330 2,783 1,051 10,164 340,518 350,682 
Total$10,633 $3,706 $10,783 $25,122 $3,763,523 $3,788,645 
Schedule of Risk Category of Loans
Based on the analysis performed at June 30, 2023 and December 31, 2022, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of June 30, 202320232022202120202019PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$54,328 $146,823 $97,546 $33,668 $39,516 $60,729 $144,955 $577,565 
Special Mention— 55 446 589 650 1,504 5,182 8,426 
Substandard25 530 5,248 550 1,156 2,145 12,639 22,293 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$54,353 $147,408 $103,240 $34,807 $41,322 $64,378 $162,776 $608,284 
Current Period Gross Charge-Offs$— $861 $32 $33 $— $50 $101 $1,077 
Commercial Real Estate:
Risk Rating
Pass$151,013 $411,741 $488,764 $232,238 $153,101 $499,661 $32,722 $1,969,240 
Special Mention13,647 836 948 4,774 243 20,191 — 40,639 
Substandard— 205 5,349 672 1,123 3,501 380 11,230 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$164,660 $412,782 $495,061 $237,684 $154,467 $523,353 $33,102 $2,021,109 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Agricultural:
Risk Rating
Pass$24,291 $59,278 $43,841 $44,708 $23,191 $107,131 $61,116 $363,556 
Special Mention1,617 333 1,028 5,856 2,593 10,950 4,159 26,536 
Substandard— — 206 622 335 4,211 — 5,374 
Doubtful— — — — — — — — 
Total Agricultural Loans$25,908 $59,611 $45,075 $51,186 $26,119 $122,292 $65,275 $395,466 
Current Period Gross Charge-Offs$— $— $— $— $— $25 $— $25 
Leases:
Risk Rating
Pass$15,188 $15,821 $12,454 $7,925 $7,142 $2,323 $— $60,853 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$15,188 $15,821 $12,454 $7,925 $7,142 $2,323 $— $60,853 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202220222021202020192018PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$156,318 $117,648 $39,949 $46,505 $18,423 $51,482 $154,203 $584,528 
Special Mention56 148 577 78 551 2,346 1,672 5,428 
Substandard1,714 5,629 849 1,304 1,028 2,237 17,389 30,150 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$158,088 $123,425 $41,375 $47,887 $20,002 $56,065 $173,264 $620,106 
Commercial Real Estate:
Risk Rating
Pass$398,631 $490,747 $261,462 $162,701 $129,151 $427,433 $35,163 $1,905,288 
Special Mention3,982 1,568 4,612 135 13,689 25,371 — 49,357 
Substandard— 4,628 489 1,415 979 4,728 — 12,239 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$402,613 $496,943 $266,563 $164,251 $143,819 $457,532 $35,163 $1,966,884 
Agricultural:
Risk Rating
Pass$62,673 $47,682 $47,355 $25,431 $21,728 $92,344 $83,862 $381,075 
Special Mention634 842 6,066 4,149 2,355 11,440 4,310 29,796 
Substandard— 210 628 429 85 5,190 — 6,542 
Doubtful— — — — — — — — 
Total Agricultural Loans$63,307 $48,734 $54,049 $30,009 $24,168 $108,974 $88,172 $417,413 
Leases:
Risk Rating
Pass$20,057 $14,461 $9,648 $8,901 $1,851 $1,478 $— $56,396 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$20,057 $14,461 $9,648 $8,901 $1,851 $1,478 $— $56,396 
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, 202320232022202120202019PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$29,474 $32,598 $13,564 $4,116 $1,412 $2,456 $1,957 $85,577 
Nonperforming— 7 10 — — 1 — 18 
Total Consumer Loans$29,474 $32,605 $13,574 $4,116 $1,412 $2,457 $1,957 $85,595 
Current Period Gross Charge-Offs$554 $24 $20 $19 $3 $1 $7 $628 
Home Equity:
Payment performance
Performing$— $75 $86 $90 $24 $960 $282,779 $284,014 
Nonperforming— 40 252 — 44 99 68 503 
Total Home Equity Loans$— $115 $338 $90 $68 $1,059 $282,847 $284,517 
Current Period Gross Charge-Offs$— $— $— $— $— $24 $15 $39 
Residential Mortgage:
Payment performance
Performing$28,513 $68,601 $90,501 $43,591 $18,887 $104,460 $— $354,553 
Nonperforming— — 140 124 108 404 — 776 
Total Residential Mortgage Loans$28,513 $68,601 $90,641 $43,715 $18,995 $104,864 $— $355,329 
Current Period Gross Charge-Offs$— $— $21 $36 $— $— $— $57 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202220222021202020192018PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$42,685 $22,708 $5,610 $2,394 $1,543 $1,553 $3,157 $79,650 
Nonperforming3 19 212 8 2 10 — 254 
Total Consumer Loans$42,688 $22,727 $5,822 $2,402 $1,545 $1,563 $3,157 $79,904 
Home Equity:
Payment performance
Performing$63 $— $— $— $— $591 $278,784 $279,438 
Nonperforming— 20 — — 19 1 270 310 
Total Home Equity Loans$63 $20 $— $— $19 $592 $279,054 $279,748 
Residential Mortgage:
Payment performance
Performing$69,982 $97,176 $46,851 $20,080 $16,664 $98,699 $— $349,452 
Nonperforming— 161 253 — 78 738 — 1,230 
Total Residential Mortgage Loans$69,982 $97,337 $47,104 $20,080 $16,742 $99,437 $— $350,682 
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 CardsJune 30, 2023December 31, 2022
   Performing$19,209 $17,366 
   Nonperforming119 146 
      Total$19,328 $17,512 
Schedule of Loans Purchased and/or Sold During the Year
The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:
June 30, 2023Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $173 $— $— $— $— $— $— $173 
   Sales— — — — — — — — — 
December 31, 2022Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$522 $411 $— $— $— $— $— $— $933 
   Sales— 3,819 97 — — — — — 3,916