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Loans (Tables)
 12 Months Ended
Dec. 31, 2021
Receivables [Abstract]  
Loan Portfolio Segments and Classes
The table below identifies the Company's loan portfolio segments and classes.
Portfolio SegmentClass of Financing Receivable
CommercialOwner occupied real estate
Non–owner occupied real estate
Residential spec homes
Development & spec land
Commercial & industrial
Real estateResidential mortgage
Residential construction
Mortgage warehouseMortgage warehouse
ConsumerDirect installment
Indirect installment
Home equity
Loans Outstanding by Portfolio Class
The following table presents total loans outstanding by portfolio class, as of December 31, 2021 and 2020.
December 31,
2021		December 31,
2020
Commercial
Owner occupied real estate$549,014 $496,306 
Non–owner occupied real estate1,066,131 999,636 
Residential spec homes9,907 10,070 
Development & spec land22,712 26,372 
Commercial and industrial529,195 659,887 
Total commercial2,176,959 2,192,271 
Real estate
Residential mortgage563,811 598,700 
Residential construction30,571 25,586 
Mortgage warehouse109,031 395,626 
Total real estate703,413 1,019,912 
Consumer
Direct installment63,714 38,046 
Indirect installment372,575 357,511 
Home equity290,970 259,643 
Total consumer727,259 655,200 
Total loans3,607,631 3,867,383 
Allowance for credit losses(54,286)(57,027)
Net loans$3,553,345 $3,810,356 
Non-accrual, Loans Past Due Over 90 Days Still on Accrual, and Troubled Debt Restructured ("TDRs") by Class of Loans
The following table presents non–accrual loans, loans past due over 90 days still on accrual, and troubled debt restructured loans by class of loans:
December 31, 2021
Non–accrualLoans Past
Due Over 90
Days Still
Accruing		Non–performing
TDRs		Performing
TDRs		Total
Non–performing
Loans		Non–performing Loans with no Allowance for Credit Losses
Commercial
Owner occupied real estate$4,247 $— $— $603 $4,850 $2,796 
Non–owner occupied real estate761 — 285 — 1,046 1,046 
Residential spec homes— — — — — — 
Development & spec land919 — — — 919 919 
Commercial and industrial694 — — — 694 456 
Total commercial6,621 — 285 603 7,509 5,217 
Real estate
Residential mortgage5,626 66 892 1,421 8,005 8,005 
Residential construction— — — — — — 
Mortgage warehouse— — — — — — 
Total real estate5,626 66 892 1,421 8,005 8,005 
Consumer
Direct installment7 — — — 7 7 
Indirect installment538 15 — — 553 553 
Home equity2,170 64 344 367 2,945 2,945 
Total consumer2,715 79 344 367 3,505 3,505 
Total$14,962 $145 $1,521 $2,391 $19,019 $16,727 
December 31, 2020
Non–accrualLoans Past
Due Over 90
Days Still
Accruing		Non–performing
TDRs		Performing
TDRs		Total
Non–performing
Loans		Non–performing Loans with no Allowance for Credit Losses
Commercial
Owner occupied real estate$10,581 $— $630 $168 11,379 $6,305 
Non–owner occupied real estate237 — 330 — 567 567 
Residential spec homes— — — — — — 
Development & spec land70 — — — 70 70 
Commercial and industrial1,826 — 506 — 2,332 1,847 
Total commercial12,714 — 1,466 168 14,348 8,789 
Real estate
Residential mortgage5,674 17 922 1,381 7,994 7,097 
Residential construction— — — — — — 
Mortgage warehouse— — — — — — 
Total real estate5,674 17 922 1,381 7,994 7,097 
Consumer
Direct installment12 1 — — 13 13 
Indirect installment1,174 120 — — 1,294 1,294 
Home equity2,568 124 222 244 3,158 2,628 
Total consumer3,754 245 222 244 4,465 3,935 
Total$22,142 $262 $2,610 $1,793 $26,807 $19,821 
Payment Status by Class of Loan
The following table presents the payment status by class of loan, excluding non–accrual loans of $15.0 million and non–performing TDRs of $1.5 million at December 31, 2021:
December 31, 2021
Current30–59 Days
Past Due		60–89 Days
Past Due		90 Days or
Greater
Past Due		Total Past DueTotal Loans
Commercial
Owner occupied real estate$543,978 $789 — — $789 $544,767 
Non–owner occupied real estate1,063,377 1,708 — — 1,708 1,065,085 
Residential spec homes9,907 — — — — 9,907 
Development & spec land21,735 58 — — 58 21,793 
Commercial and industrial527,448 974 79 — 1,053 528,501 
Total commercial2,166,445 3,529 79 — 3,608 2,170,053 
Real estate
Residential mortgage556,128 834 265 66 1,165 557,293 
Residential construction30,571 — — — — 30,571 
Mortgage warehouse109,031 — — — — 109,031 
Total real estate695,730 834 265 66 1,165 696,895 
Consumer
Direct installment63,295 409 3 — 412 63,707 
Indirect installment369,615 2,271 136 15 2,422 372,037 
Home equity287,382 849 161 64 1,074 288,456 
Total consumer720,292 3,529 300 79 3,908 724,200 
Total$3,582,467 $7,892 $644 $145 $8,681 $3,591,148 
The following table presents the payment status by class of loans, excluding non–accrual loans of $22.1 million and non–performing TDRs $2.6 million of at December 31, 2020:
December 31, 2020
Current30–59 Days
Past Due		60–89 Days
Past Due		90 Days or
Greater
Past Due		Total Past DueTotal
Commercial
Owner occupied real estate$484,282 $683 $130 $— $813 $485,095 
Non–owner occupied real estate997,816 599 654 — 1,253 999,069 
Residential spec homes10,070 — — — — 10,070 
Development & spec land25,552 — 750 — 750 26,302 
Commercial and industrial657,027 249 279 — 528 657,555 
Total commercial2,174,747 1,531 1,813 — 3,344 2,178,091 
Real estate
Residential mortgage590,944 905 238 17 1,160 592,104 
Residential construction25,586 — — — — 25,586 
Mortgage warehouse395,626 — — — — 395,626 
Total real estate1,012,156 905 238 17 1,160 1,013,316 
Consumer
Direct installment37,965 69 — — 69 38,034 
Indirect installment354,655 1,356 206 120 1,682 356,337 
Home equity255,908 554 266 125 945 256,853 
Total consumer648,528 1,979 472 245 2,696 651,224 
Total$3,835,431 $4,415 $2,523 $262 $7,200 $3,842,631 
Schedule of TDRs by Loan Portfolio
The following table presents TDRs by loan portfolio:
December 31, 2021December 31, 2020
Non–accrualAccruingTotalNon-accrualAccruingTotal
Commercial
Owner occupied real estate$— $603 $603 $630 $168 $798 
Non–owner occupied real estate285 — 285 330 — 330 
Residential spec homes— — — — — — 
Development & spec land— — — — — — 
Commercial and industrial— — — 506 — 506 
Total commercial285 603 888 1,466 168 1,634 
Real estate
Residential mortgage892 1,421 2,313 922 1,381 2,303 
Residential construction— — — — — — 
Mortgage warehouse— — — — — — 
Total real estate892 1,421 2,313 922 1,381 2,303 
Consumer
Direct installment— — — — — — 
Indirect installment— — — — — — 
Home equity344 367 711 222 244 466 
Total consumer344 367 711 222 244 466 
Total$1,521 $2,391 $3,912 $2,610 $1,793 $4,403 
Allowance for Credit Loss Allocated for Collateral Dependent Loans
The tables below present the amortized cost basis and ACL allocated for collateral dependent loans in accordance with ASC326, which are individually evaluated to determine expected credit losses, at December 31, 2021 and 2020.
December 31, 2021
Real EstateAccounts Receivable/EquipmentOtherTotalACL Allocation
Commercial
Owner occupied real estate$11,201 $103 $— $11,304 $632 
Non–owner occupied real estate2,068 — — 2,068 — 
Development & spec land919 — — 919 — 
Commercial and industrial427 1,218 — 1,645 128 
Total commercial14,615 1,321 — 15,936 760 
Total collateral dependent loans$14,615 $1,321 $— $15,936 $760 
December 31, 2020
Real EstateAccounts Receivable/EquipmentOtherTotalACL Allocation
Commercial
Owner occupied real estate$11,309 $114 $— $11,423 $1,605 
Non–owner occupied real estate1,032 — — 1,032 — 
Development & spec land70 — — 70 — 
Commercial and industrial2,245 210 — 2,455 252 
Total commercial14,656 324 — 14,980 1,857 
Total collateral dependent loans$14,656 $324 $— $14,980 $1,857 
Loans by Credit Grades
The following tables present loans by credit grades and origination year at December 31, 2021.
December 31, 202120212020201920182017PriorRevolving
Loans		Total
Commercial
Owner occupied real estate
Pass$86,798 $58,789 $61,134 $43,467 $46,327 $148,940 $60,539 $505,994 
Special Mention— 72 2,685 3,194 7,279 10,806 1,345 25,381 
Substandard— 1,003 1,312 3,192 1,957 9,401 774 17,639 
Doubtful— — — — — — — — 
Total owner occupied real estate$86,798 $59,864 $65,131 $49,853 $55,563 $169,147 $62,658 $549,014 
Non–owner occupied real estate
Pass$175,538 $127,936 $113,907 $59,596 $126,334 $260,224 $148,876 $1,012,411 
Special Mention— 839 1,192 29,446 999 3,850 515 36,841 
Substandard720 — 6,045 1,096 425 7,793 800 16,879 
Doubtful— — — — — — — — 
Total non–owner occupied real estate$176,258 $128,775 $121,144 $90,138 $127,758 $271,867 $150,191 $1,066,131 
Residential spec homes
Pass$1,115 $254 $155 $— $— $1,346 $7,037 $9,907 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total residential spec homes$1,115 $254 $155 $— $— $1,346 $7,037 $9,907 
Development & spec land
Pass$2,282 $536 $503 $11 $1,822 $8,496 $7,837 $21,487 
Special Mention— — — — — 177 — 177 
Substandard— — — — 11 289 748 1,048 
Doubtful— — — — — — — — 
Total development & spec land$2,282 $536 $503 $11 $1,833 $8,962 $8,585 $22,712 
Commercial & industrial
Pass$198,482 $48,245 $43,003 $47,975 $63,516 $69,384 $23,647 $494,252 
Special Mention592 3,278 2,090 4,588 3,781 7,427 3,295 25,051 
Substandard111 143 1,211 3,936 1,313 1,826 1,352 9,892 
Doubtful— — — — — — — — 
Total commercial & industrial199,185 51,666 46,304 56,499 68,610 78,637 28,294 529,195 
Total commercial$465,638 $241,095 $233,237 $196,501 $253,764 $529,959 $256,765 $2,176,959 
December 31, 202120212020201920182017PriorRevolving
Loans		Total
Real estate
Residential mortgage
Performing$116,118 $105,051 $44,691 $50,778 $56,330 $182,838 $— $555,806 
Non–performing— 78 448 854 66 6,559 — 8,005 
Total residential mortgage$116,118 $105,129 $45,139 $51,632 $56,396 $189,397 $— $563,811 
Residential construction
Performing$— $— $— $— $— $— $30,571 $30,571 
Non–performing— — — — — — — — 
Total residential construction$— $— $— $— $— $— $30,571 $30,571 
Mortgage warehouse
Performing$— $— $— $— $— $— $109,031 $109,031 
Non–performing— — — — — — — — 
Total mortgage warehouse— — — — — — 109,031 109,031 
Total real estate$116,118 $105,129 $45,139 $51,632 $56,396 $189,397 $139,602 $703,413 
December 31, 202120212020201920182017PriorRevolving
Loans		Total
Consumer
Direct installment
Performing$18,826 $12,756 $13,390 $7,027 $6,036 $5,577 $95 $63,707 
Non–performing— — — — 1 6 — 7 
Total direct installment$18,826 $12,756 $13,390 $7,027 $6,037 $5,583 $95 $63,714 
Indirect installment
Performing$160,194 $91,416 $58,907 $39,956 $17,014 $4,535 $— $372,022 
Non–performing46 93 162 92 88 72 — 553 
Total indirect installment$160,240 $91,509 $59,069 $40,048 $17,102 $4,607 $— $372,575 
Home equity
Performing$80,389 $51,856 $34,603 $26,924 $22,495 $65,059 $6,699 $288,025 
Non–performing9 114 37 90 166 1,321 1,208 2,945 
Total home equity80,398 51,970 34,640 27,014 22,661 66,380 7,907 290,970 
Total consumer$259,464 $156,235 $107,099 $74,089 $45,800 $76,570 $8,002 $727,259 
The following table presents loans by credit grades at December 31, 2020.
December 31, 202020202019201820172016PriorRevolving
Loans		Total
Commercial
Owner occupied real estate
Pass$57,726 $65,558 $49,455 $49,032 $47,480 $127,373 $40,027 $436,651 
Special Mention— 1,081 5,928 10,205 4,207 12,787 325 34,533 
Substandard1,021 1,231 4,012 2,504 2,839 9,673 3,842 25,122 
Doubtful— — — — — — — — 
Total owner occupied real estate$58,747 $67,870 $59,395 $61,741 $54,526 $149,833 $44,194 $496,306 
Non–owner occupied real estate
Pass$115,667 $120,023 $73,669 $133,396 $99,674 $208,649 $166,986 $918,064 
Special Mention862 1,236 28,723 1,298 2,548 13,182 4,072 51,921 
Substandard— 15,552 1,477 107 6,422 4,521 1,572 29,651 
Doubtful— — — — — — — — 
Total non–owner occupied real estate$116,529 $136,811 $103,869 $134,801 $108,644 $226,352 $172,630 $999,636 
Residential spec homes
Pass$737 $237 $— $298 $368 $1,177 $7,253 $10,070 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total residential spec homes$737 $237 $— $298 $368 $1,177 $7,253 $10,070 
Development & spec land
Pass$573 $736 $1,522 $2,461 $672 $11,971 $6,907 $24,842 
Special Mention— — — — — 274 — 274 
Substandard— — — — — 506 750 1,256 
Doubtful— — — — — — — — 
Total development & spec land$573 $736 $1,522 $2,461 $672 $12,751 $7,657 $26,372 
Commercial & industrial
Pass$253,953 $63,772 $58,978 $88,121 $26,044 $70,706 $30,845 $592,419 
Special Mention8,779 1,164 1,088 9,306 1,835 11,870 3,040 37,082 
Substandard4,233 7,079 11,072 1,660 636 3,322 2,384 30,386 
Doubtful— — — — — — — — 
Total commercial & industrial266,965 72,015 71,138 99,087 28,515 85,898 36,269 659,887 
Total commercial$443,551 $277,669 $235,924 $298,388 $192,725 $476,011 $268,003 $2,192,271 
December 31, 202020202019201820172016PriorRevolving
Loans		Total
Real estate
Residential mortgage
Performing$109,487 $68,556 $86,572 $89,051 $65,718 $171,322 $— $590,706 
Non–performing— 296 636 39 300 6,723 — 7,994 
Total residential mortgage$109,487 $68,852 $87,208 $89,090 $66,018 $178,045 $— $598,700 
Residential construction
Performing$— $— $— $— $— $— $25,586 $25,586 
Non–performing— — — — — — — — 
Total residential construction$— $— $— $— $— $— $25,586 $25,586 
Mortgage warehouse
Performing$— $— $— $— $— $— $395,626 $395,626 
Non–performing— — — — — — — — 
Total mortgage warehouse— — — — — — 395,626 395,626 
Total real estate$109,487 $68,852 $87,208 $89,090 $66,018 $178,045 $421,212 $1,019,912 
December 31, 202020202019201820172016PriorRevolving
Loans		Total
Consumer
Direct installment
Performing$12,552 $9,552 $5,828 $5,946 $2,124 $2,019 $12 $38,033 
Non–performing— — — 5 3 5 — 13 
Total direct installment$12,552 $9,552 $5,828 $5,951 $2,127 $2,024 $12 $38,046 
Indirect installment
Performing$134,394 $97,408 $74,215 $36,763 $8,636 $4,801 $— $356,217 
Non–performing84 223 392 361 80 154 — 1,294 
Total indirect installment$134,478 $97,631 $74,607 $37,124 $8,716 $4,955 $— $357,511 
Home equity
Performing$63,946 $42,762 $34,807 $27,553 $22,450 $59,503 $5,464 $256,485 
Non–performing— 9 111 74 121 1,237 1,606 3,158 
Total home equity63,946 42,771 34,918 27,627 22,571 60,740 7,070 259,643 
Total consumer$210,976 $149,954 $115,353 $70,702 $33,414 $67,719 $7,082 $655,200 
Accretable Yield or Income Expected to be Collected
Accretable yield, or income expected to be collected for the year ended December 31, 2019 are as follows:
Twelve Months Ended December 31, 2019
Beginning
balance		AdditionsAccretionReclassification
from
nonaccretable
difference		DisposalsEnding
balance
Heartland$174 — $(32)— $— $142 
Summit42 — (9)— (11)22 
Kosciusko300 — (63)— (2)235 
LaPorte829 — (111)— 4 722 
Lafayette609 — (126)— (193)290 
Wolverine698 — (272)— (306)120 
Salin— 2,002 (590)— (37)1,375 
Total$2,652 $2,002 $(1,203)$— $(545)$2,906