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Loans (Tables)
 3 Months Ended
Mar. 31, 2024
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications:
 March 31,
2024		December 31,
2023
Commercial:
Commercial and Industrial Loans$572,666 $589,541 
Commercial Real Estate Loans2,148,808 2,121,835 
Agricultural Loans400,733 423,803 
Leases73,496 71,988 
Retail:
Home Equity Loans312,859 299,685 
Consumer Loans88,008 87,853 
Credit Cards21,113 20,351 
Residential Mortgage Loans361,236 362,844 
Subtotal3,978,919 3,977,900 
Less: Unearned Income(7,009)(6,818)
Allowance for Credit Losses(43,754)(43,765)
Loans, net$3,928,156 $3,927,317 
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, 2024 and 2023:

March 31, 2024Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning balance$7,921 $25,923 $3,837 $346 $759 $1,834 $383 $2,762 $43,765 
Provision (Benefit) for credit loss expense(556)833 (187)27 269 294 150 70 900 
Loans charged-off(102)(308)— — (368)(134)(149)— (1,061)
Recoveries collected3 4 — — 125 7 11 — 150 
Total ending allowance balance$7,266 $26,452 $3,650 $373 $785 $2,001 $395 $2,832 $43,754 
March 31, 2023Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
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 expense501 402 (301)18 226 54 125 75 1,100 
Loans charged-off(733)— — — (345)(14)(120)(26)(1,238)
Recoveries collected55 62 — — 133 31 1 3 285 
Total ending allowance balance$13,572 $22,062 $3,887 $227 $609 $1,415 $263 $2,280 $44,315 
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, 2024 and December 31, 2023:
March 31, 2024
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$2,427 $4,450 $— 
Commercial Real Estate Loans1,355 2,407 85 
Agricultural Loans630 837 — 
Leases— — — 
Home Equity Loans504 504 — 
Consumer Loans77 77 — 
Credit Cards50 50 — 
Residential Mortgage Loans1,431 1,573 — 
Total$6,474 $9,898 $85 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $9,898.
December 31, 2023
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$1,864 $3,707 $— 
Commercial Real Estate Loans942 1,889 55 
Agricultural Loans665 879 — 
Leases— — — 
Home Equity Loans1,033 1,033 — 
Consumer Loans111 111 — 
Credit Cards142 142 — 
Residential Mortgage Loans1,125 1,375 — 
Total$5,882 $9,136 $55 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $9,136.
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, 2024 and December 31, 2023:
March 31, 2024Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$4,269 $207 $— $1,818 $6,294 
Commercial Real Estate Loans8,937 — — — 8,937 
Agricultural Loans3,086 1,025 — — 4,111 
Leases— — — — — 
Home Equity Loans421 — — — 421 
Consumer Loans9 — — — 9 
Credit Cards— — — — — 
Residential Mortgage Loans599 — — — 599 
Total$17,321 $1,232 $— $1,818 $20,371 
December 31, 2023Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$3,668 $49 $— $1,888 $5,605 
Commercial Real Estate Loans8,553 — — — 8,553 
Agricultural Loans3,338 1,055 — — 4,393 
Leases— — — — — 
Home Equity Loans420 — — — 420 
Consumer Loans9 — — — 9 
Credit Cards— — — — — 
Residential Mortgage Loans753 — — — 753 
Total$16,741 $1,104 $— $1,888 $19,733 
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, 2024 and December 31, 2023:
March 31, 202430-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$136 $458 $3,608 $4,202 $568,464 $572,666 
Commercial Real Estate Loans734 849 1,432 3,015 2,145,793 2,148,808 
Agricultural Loans6 1,057 497 1,560 399,173 400,733 
Leases— — — — 73,496 73,496 
Home Equity Loans1,376 292 504 2,172 310,687 312,859 
Consumer Loans732 36 77 845 87,163 88,008 
Credit Cards89 73 50 212 20,901 21,113 
Residential Mortgage Loans4,715 2,062 1,481 8,258 352,978 361,236 
Total$7,788 $4,827 $7,649 $20,264 $3,958,655 $3,978,919 

December 31, 202330-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$832 $257 $3,299 $4,388 $585,153 $589,541 
Commercial Real Estate Loans1,215 484 938 2,637 2,119,198 2,121,835 
Agricultural Loans5 248 497 750 423,053 423,803 
Leases— — — — 71,988 71,988 
Home Equity Loans1,016 571 1,033 2,620 297,065 299,685 
Consumer Loans658 84 110 852 87,001 87,853 
Credit Cards165 87 142 394 19,957 20,351 
Residential Mortgage Loans7,362 1,647 1,215 10,224 352,620 362,844 
Total$11,253 $3,378 $7,234 $21,865 $3,956,035 $3,977,900 
Schedule of Risk Category of Loans
Based on the analysis performed at March 31, 2024 and December 31, 2023, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of March 31, 202420242023202220212020PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$23,640 $103,041 $123,191 $81,060 $25,763 $66,102 $130,677 $553,474 
Special Mention176 46 477 115 1,208 2,482 3,526 8,030 
Substandard— — 271 4,166 305 3,117 3,303 11,162 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$23,816 $103,087 $123,939 $85,341 $27,276 $71,701 $137,506 $572,666 
Current Period Gross Charge-Offs$— $4 $17 $35 $— $— $46 $102 
Commercial Real Estate:
Risk Rating
Pass$77,809 $316,801 $417,934 $449,347 $210,315 $578,412 $37,178 $2,087,796 
Special Mention176 13,688 2,788 10,808 2,091 18,596 961 49,108 
Substandard— 464 1,270 5,378 537 4,255 — 11,904 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$77,985 $330,953 $421,992 $465,533 $212,943 $601,263 $38,139 $2,148,808 
Current Period Gross Charge-Offs$— $— $— $— $— $308 $— $308 
Agricultural:
Risk Rating
Pass$12,909 $43,953 $53,296 $38,147 $40,568 $119,627 $67,641 $376,141 
Special Mention183 1,491 83 856 4,805 10,982 1,271 19,671 
Substandard195 — — — 111 4,615 — 4,921 
Doubtful— — — — — — — — 
Total Agricultural Loans$13,287 $45,444 $53,379 $39,003 $45,484 $135,224 $68,912 $400,733 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Leases:
Risk Rating
Pass$7,886 $34,090 $11,224 $9,498 $5,086 $5,712 $— $73,496 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$7,886 $34,090 $11,224 $9,498 $5,086 $5,712 $— $73,496 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202320232022202120202019PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$112,626 $134,590 $80,738 $28,492 $32,585 $45,764 $134,936 $569,731 
Special Mention47 453 128 829 — 1,948 3,048 6,453 
Substandard— 294 5,689 780 1,696 1,471 3,427 13,357 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$112,673 $135,337 $86,555 $30,101 $34,281 $49,183 $141,411 $589,541 
Current Period Gross Charge-Offs$— $911 $32 $493 $7 $88 $261 $1,792 
Commercial Real Estate:
Risk Rating
Pass$300,569 $416,874 $470,917 $225,668 $147,431 $458,821 $41,102 $2,061,382 
Special Mention13,906 2,401 11,155 1,651 259 19,532 638 49,542 
Substandard— 617 5,510 1,142 729 2,737 176 10,911 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$314,475 $419,892 $487,582 $228,461 $148,419 $481,090 $41,916 $2,121,835 
Current Period Gross Charge-Offs$— $— $56 $— $— $— $— $56 
Agricultural:
Risk Rating
Pass$44,948 $56,291 $39,852 $42,279 $23,217 $100,391 $89,455 $396,433 
Special Mention1,495 164 903 5,047 2,338 9,894 2,259 22,100 
Substandard— — 199 188 200 4,683 — 5,270 
Doubtful— — — — — — — — 
Total Agricultural Loans$46,443 $56,455 $40,954 $47,514 $25,755 $114,968 $91,714 $423,803 
Current Period Gross Charge-Offs$— $— $— $2 $— $— $25 $27 
Leases:
Risk Rating
Pass$36,848 $12,281 $10,634 $6,086 $4,788 $1,351 $— $71,988 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$36,848 $12,281 $10,634 $6,086 $4,788 $1,351 $— $71,988 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
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, 202420242023202220212020PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$11,092 $43,898 $18,463 $7,984 $2,400 $2,377 $1,717 $87,931 
Nonperforming— 24 29 21 — 3 — 77 
Total Consumer Loans$11,092 $43,922 $18,492 $8,005 $2,400 $2,380 $1,717 $88,008 
Current Period Gross Charge-Offs$248 $75 $27 $15 $— $— $3 $368 
Home Equity:
Payment performance
Performing$— $238 $1,691 $303 $236 $3,255 $306,632 $312,355 
Nonperforming— — 212 — — 281 11 504 
Total Home Equity Loans$— $238 $1,903 $303 $236 $3,536 $306,643 $312,859 
Current Period Gross Charge-Offs$— $— $35 $99 $— $— $— $134 
Residential Mortgage:
Payment performance
Performing$12,231 $54,893 $64,121 $82,933 $40,025 $105,460 $— $359,663 
Nonperforming— 150 — 44 198 1,181 — 1,573 
Total Residential Mortgage Loans$12,231 $55,043 $64,121 $82,977 $40,223 $106,641 $— $361,236 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202320232022202120202019PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$49,208 $21,459 $9,708 $2,756 $917 $1,911 $1,783 $87,742 
Nonperforming74 21 12 — — 1 3 111 
Total Consumer Loans$49,282 $21,480 $9,720 $2,756 $917 $1,912 $1,786 $87,853 
Current Period Gross Charge-Offs$1,162 $42 $23 $71 $3 $1 $7 $1,309 
Home Equity:
Payment performance
Performing$— $170 $236 $90 $165 $1,207 $296,784 $298,652 
Nonperforming— 247 252 60 — 102 372 1,033 
Total Home Equity Loans$— $417 $488 $150 $165 $1,309 $297,156 $299,685 
Current Period Gross Charge-Offs$— $— $— $55 $— $24 $15 $94 
Residential Mortgage:
Payment performance
Performing$56,306 $65,301 $85,753 $41,352 $17,831 $94,926 $— $361,469 
Nonperforming11 60 417 287 109 491 — 1,375 
Total Residential Mortgage Loans$56,317 $65,361 $86,170 $41,639 $17,940 $95,417 $— $362,844 
Current Period Gross Charge-Offs$— $— $22 $36 $— $— $— $58 
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, 2024December 31, 2023
   Performing$21,063 $20,209 
   Nonperforming50 142 
      Total$21,113 $20,351 
Schedule of Loans Purchased and/or Sold During the Year
The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:
March 31, 2024Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $— $— $— $— $— $— $— $— 
   Sales— — — — — — — — — 
December 31, 2023Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $1,502 $— $— $— $— $— $— $1,502 
   Sales— — — — — — — — —