ALLOWANCE FOR CREDIT LOSSES

9 Months Ended

Sep. 30, 2022

Loans and Leases Receivable Disclosure [Abstract]

Changes in the allowance for credit losses on loans for the three- and nine- months ended September 30, 2022, and September 30, 2021, were as follows, in thousands:


	Commercial and Industrial		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 June 30, 2022	$	27,668	$	17,658	$	15,738	$	19,391	$	2,948	$	8,571	$	9,379	$	101,353
Charge-offs	(385)		—		—		(35)		(34)		(1)		(483)		(938)
Recoveries	506		—		20		3		76		—		307		912
Provision (benefit)	2,474		(686)		(949)		4,911		(423)		(1,144)		205		4,388
Balance at September 30, 2022	$	30,263	$	16,972	$	14,809	$	24,270	$	2,567	$	7,426	$	9,408	$	105,715

	Commercial and Industrial		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	(5,528)		—		(322)		(35)		(3,163)		(138)		(6,442)		(15,628)
Recoveries	1,157		40		53		12		653		—		779		2,694
Provision (benefit)	6,896		(2,282)		(2,830)		1,755		(136)		(863)		6,021		8,561
Balance at September 30, 2022	$	30,263	$	16,972	$	14,809	$	24,270	$	2,567	$	7,426	$	9,408	$	105,715


	Commercial and Industrial		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 June 30, 2021	$	31,332	$	19,990	$	22,828	$	19,580	$	7,160	$	9,741	$	10,095	$	120,726
Charge-offs	(106)		(119)		—		—		(195)		(22)		(725)		(1,167)
Recoveries	1,553		46		20		2		466		2		333		2,422
Provision (benefit)	(4,871)		(789)		(733)		4,116		(1,105)		(483)		(583)		(4,448)
Balance at September 30, 2021	$	27,908	$	19,128	$	22,115	$	23,698	$	6,326	$	9,238	$	9,120	$	117,533

	Commercial and Industrial		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	(1,896)		(232)		(1,637)		(10)		(870)		(113)		(2,032)		(6,790)
Recoveries	2,111		143		33		8		487		7		826		3,615
Provision (benefit)	(11,125)		(784)		2,846		3,620		(420)		(2,591)		(2,444)		(10,898)
Balance at September 30, 2021	$	27,908	$	19,128	$	22,115	$	23,698	$	6,326	$	9,238	$	9,120	$	117,533

Management allocates the allowance for credit losses by pools of risk within each loan portfolio. The total allowance for credit losses is available to absorb losses from any segment of the loan portfolio.

Changes in the allowance for credit losses for unfunded commitments for the three and nine months ended September 30, 2022, and September 30, 2021, were as follows:


	For the Three Months Ended September 30,
	2022		2021
Balance at June 30,	$	17,780	$	14,002
Provision (benefit)	1,104		(35)
Balance at September 30,	$	18,884	$	13,967


	For the Nine Months Ended September 30,
	2022		2021
Balance at December 31,	$	15,462	$	15,280


Provision (benefit)	3,422		(1,313)
Balance at September 30,	$	18,884	$	13,967