ALLOWANCE FOR CREDIT LOSSES (Tables)

3 Months Ended

Mar. 31, 2022

Loans and Leases Receivable Disclosure [Abstract]

Changes in the Allowance for Loan and Leases Losses

Changes in the allowance for credit losses on loans for the three months ended March 31, 2022, and March 31, 2021, were as follows, in thousands:

	Commercial and Industrial		PPP		Owner Occupied Commercial Real Estate		Non-Owner Occupied Commercial Real Estate		Real Estate Construction		Agricultural and Agricultural Real Estate		Residential Real Estate		Consumer		Total
Balance at December 31, 2021	$	27,738	$	—	$	19,214	$	17,908	$	22,538	$	5,213	$	8,427	$	9,050	$	110,088
Charge-offs	(4,500)		—		—		(129)		—		(3,104)		(88)		(5,396)		(13,217)
Recoveries	206		—		40		33		7		453		—		284		1,023
Provision (benefit)	2,356		—		(1,279)		(1,799)		(1,148)		105		(464)		4,857		2,628
Balance at March 31, 2022	$	25,800	$	—	$	17,975	$	16,013	$	21,397	$	2,667	$	7,875	$	8,795	$	100,522

	Commercial and Industrial		PPP		Owner Occupied Commercial Real Estate		Non-Owner Occupied Commercial Real Estate		Real Estate Construction		Agricultural and Agricultural Real Estate		Residential Real Estate		Consumer		Total
Balance at December 31, 2020	$	38,818	$	—	$	20,001	$	20,873	$	20,080	$	7,129	$	11,935	$	12,770	$	131,606
Charge-offs	(948)		—		(41)		—		—		(318)		(21)		(798)		(2,126)
Recoveries	293		—		53		—		2		21		5		302		676
Provision (benefit)	(2,068)		—		(597)		3,821		(151)		279		(907)		(361)		16
Balance at March 31, 2021	$	36,095	$	—	$	19,416	$	24,694	$	19,931	$	7,111	$	11,012	$	11,913	$	130,172

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Changes in the allowance for credit losses on unfunded commitments for the three months ended March 31, 2022 and March 31, 2021, were as follows:

	For the Three Months Ended March 31,
	2022		2021
Balance at December 31,	$	15,462	$	15,280
Provision (benefit)	617		(661)
Balance at March 31,	$	16,079	$	14,619