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Loans (Tables)
 12 Months Ended
Dec. 31, 2020
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications at December 31: 
 20202019
Commercial:  
Commercial and Industrial Loans$638,773 $532,501 
Commercial Real Estate Loans1,467,397 1,495,862 
Agricultural Loans376,186 384,526 
Leases55,664 57,257 
Retail:  
Home Equity Loans219,348 225,755 
Consumer Loans66,717 69,264 
Credit Cards11,637 11,953 
Residential Mortgage Loans256,276 304,855 
Subtotal3,091,998 3,081,973 
Less: Unearned Income(3,926)(4,882)
Allowance for Credit Losses(46,859)(16,278)
Loans, net$3,041,213 $3,060,813 
Schedule of Allowance for Credit Losses For Loans
The following table presents the activity in the allowance for credit losses by portfolio segment for the year ended December 31, 2020:
December 31, 2020Commercial
and
Industrial
Loans		Commercial
Real Estate
Loans		Agricultural
Loans		LeasesConsumer
Loans		Home Equity LoansCredit CardsResidential
Mortgage
Loans		UnallocatedTotal
Allowance for Credit Losses:        
Beginning balance prior to adoption of ASC 326$4,799 $4,692 $5,315 $— $434 $200 $— $333 $505 $16,278 
Impact of adopting ASC 3262,245 3,063 1,438 105 (59)762 124 1,594 (505)8,767 
Impact of adopting ASC 326 - PCD Loans2,191 4,385 128 — — 35 — 147 — 6,886 
Provision for credit loss expense(694)17,645 (125)95 527 66 131 (95)— 17,550 
Initial allowance on loans purchased with credit deterioration— — — — — — — — — — 
Loans Charged-off(2,119)(36)— — (766)(67)(109)(39)— (3,136)
Recoveries collected23 129 — — 354 — 4 4 — 514 
Total ending allowance balance$6,445 $29,878 $6,756 $200 $490 $996 $150 $1,944 $— $46,859 
The following tables present the activity in the allowance for loan losses by portfolio class for the years ended December 31, 2019 and 2018: 
Commercial
and
Industrial
Loans and
Leases		Commercial
Real Estate
Loans		Agricultural
Loans		Home
Equity
Loans		Consumer
Loans		Residential
Mortgage
Loans		UnallocatedTotal
December 31, 2019        
Beginning Balance$2,953 $5,291 $5,776 $229 $420 $472 $682 $15,823 
Provision for Loan Losses5,600 (308)(461)(27)727 (29)(177)5,325 
Recoveries56 29 — 8 432 7 — 532 
Loans Charged-off(3,810)(320)— (10)(1,145)(117)— (5,402)
Ending Balance$4,799 $4,692 $5,315 $200 $434 $333 $505 $16,278 
Commercial
and
Industrial
Loans and
Leases		Commercial
Real Estate
Loans		Agricultural
Loans		Home
Equity
Loans		Consumer
Loans		Residential
Mortgage
Loans		UnallocatedTotal
December 31, 2018        
Beginning Balance$4,735 $4,591 $4,894 $330 $298 $343 $503 $15,694 
Provision for Loan Losses(423)729 862 (52)608 167 179 2,070 
Recoveries141 20 20 12 375 37 — 605 
Loans Charged-off(1,500)(49)— (61)(861)(75)— (2,546)
Ending Balance$2,953 $5,291 $5,776 $229 $420 $472 $682 $15,823 
Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing
The following table presents the amortized cost basis of loans on non-accrual status and loans past due over 89 days still accruing as of December 31, 2020:
 
Non-Accrual With No Allowance for Credit Loss (1)
Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$4,571 $8,133 $— 
Commercial Real Estate Loans3,152 10,188 — 
Agricultural Loans1,291 1,915 — 
Leases— — — 
Home Equity Loans271 271 — 
Consumer Loans77 84 — 
Credit Cards86 86 — 
Residential Mortgage Loans671 830 — 
Total$10,119 $21,507 $— 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Non-Accrual loans totaling $21,507
The following table presents the recorded investment in non-accrual loans and loans past due 90 days or more still on accrual by class of loans as of December 31, 2019:

Loans Past Due
90 Days or More
 Non-Accrual& Still Accruing
Commercial and Industrial Loans and Leases$4,940 $190 
Commercial Real Estate Loans3,433 — 
Agricultural Loans2,739 — 
Home Equity Loans79 — 
Consumer Loans115 — 
Residential Mortgage Loans2,496 — 
Total$13,802 $190 
Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
$5,393 $— 
Loans Acquired in Current Year
(Included in the Total Above)
$2,058 $— 
Schedule of Collateral-dependent Loans The following table presents the amortized cost basis of collateral-dependent loans by class of loans as of December 31, 2020:
Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$4,943 $3,014 $669 $154 $8,780 
Commercial Real Estate Loans11,877 — — 1,530 13,407 
Agricultural Loans3,064 — — — 3,064 
Leases— — — — — 
Home Equity Loans416 — — — 416 
Consumer Loans4 4 — 3 11 
Credit Cards— — — — — 
Residential Mortgage Loans817 — — — 817 
Total$21,121 $3,018 $669 $1,687 $26,495 
Schedule of Aging of Past Due Loans
The following table presents the aging of the amortized cost basis in past due loans by class of loans as of December 31, 2020:
30-59 Days
Past Due		60-89 Days
Past Due		Greater Than 89 Days Past DueTotal
Past Due		Loans Not
Past Due		Total
December 31, 2020      
Commercial and Industrial Loans$477 $909 $2,441 $3,827 $634,946 $638,773 
Commercial Real Estate Loans5 4,877 3,682 8,564 1,458,833 1,467,397 
Agricultural Loans— — 651 651 375,535 376,186 
Leases— — — — 55,664 55,664 
Home Equity Loans672 5 271 948 218,400 219,348 
Consumer Loans233 84 65 382 66,335 66,717 
Credit Cards95 80 86 261 11,376 11,637 
Residential Mortgage Loans3,737 1,590 529 5,856 250,420 256,276 
Total$5,219 $7,545 $7,725 $20,489 $3,071,509 $3,091,998 
The following tables present the aging of the recorded investment in past due loans by class of loans as of December 31, 2019:
Total30-59 Days
Past Due		60-89 Days
Past Due		90 Days
or More
Past Due		Total
Past Due		Loans Not
Past Due
December 31, 2019      
Commercial and Industrial Loans and Leases$591,403 $4,689 $83 $799 $5,571 $585,832 
Commercial Real Estate Loans1,499,864 209 431 2,106 2,746 1,497,118 
Agricultural Loans390,871 499 — 329 828 390,043 
Home Equity Loans226,775 1,121 253 80 1,454 225,321 
Consumer Loans81,429 347 156 89 592 80,837 
Residential Mortgage Loans305,560 5,014 1,461 2,308 8,783 296,777 
Total (1)
$3,095,902 $11,879 $2,384 $5,711 $19,974 $3,075,928 
Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
$12,798 $18 $— $1,589 $1,607 $11,191 
Loans Acquired in Current Year
(Included in the Total Above)
$321,464 $639 $1 $797 $1,437 $320,027 
 
(1) Total recorded investment in loans includes $13,929 in accrued interest.
Schedule of Outstanding Balance on Loans Subject to Payment Modifications The outstanding loan balance subject to payment modifications as of December 31, 2020 was substantially reduced from the comparable balances as of June 30, 2020 and September 30, 2020.
% of Loan Category
(Excludes PPP Loans)
Type of Loans
(dollars in thousands)		Number of LoansOutstanding Balance

As of 12/31/2020

As of 9/30/2020
Commercial & Industrial Loans9 $4,311 0.8 %1.2 %
Commercial Real Estate Loans15 43,951 3.0 %5.7 %
Agricultural Loans— — — %— %
Consumer Loans9 80 
n/m (1)
n/m (1)
Residential Mortgage Loans4 218 0.1 %0.5 %
Total37 $48,560 1.7 %3.1 %
(1) n/m = not meaningful
Schedule of Risk Category of Loans
Based on the most recent analysis performed, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202020202019201820172016PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
   Pass$260,027 $88,273 $46,681 $31,612 $21,025 $48,508 $109,228 $605,354 
   Special Mention618 1,102 2,756 1,739 206 1,972 9,948 18,341 
   Substandard143 164 1,283 1,530 607 5,416 5,935 15,078 
   Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$260,788 $89,539 $50,720 $34,881 $21,838 $55,896 $125,111 $638,773 
Commercial Real Estate:
Risk Rating
   Pass$296,265 $215,226 $179,129 $183,703 $171,016 $295,641 $29,634 $1,370,614 
   Special Mention883 9,361 15,232 23,489 7,578 20,294 147 76,984 
   Substandard— 1,131 1,735 1,692 4,292 10,849 100 19,799 
   Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$297,148 $225,718 $196,096 $208,884 $182,886 $326,784 $29,881 $1,467,397 
Agricultural:
Risk Rating
   Pass$49,242 $25,449 $31,285 $32,368 $22,702 $64,890 $75,871 $301,807 
   Special Mention11,503 9,911 3,111 8,767 2,707 10,125 16,318 62,442 
   Substandard578 73 394 1,228 4,466 5,198 — 11,937 
   Doubtful— — — — — — — — 
      Total Agricultural Loans$61,323 $35,433 $34,790 $42,363 $29,875 $80,213 $92,189 $376,186 
Leases:
Risk Rating
   Pass$18,258 $17,517 $9,176 $5,415 $1,605 $3,693 $— $55,664 
   Special Mention— — — — — — — — 
   Substandard— — — — — — — — 
   Doubtful— — — — — — — — 
      Total Leases$18,258 $17,517 $9,176 $5,415 $1,605 $3,693 $— $55,664 
The risk category of loans by class of loans at December 31, 2019 is as follows: 
PassSpecial
Mention		SubstandardDoubtfulTotal
December 31, 2019     
Commercial and Industrial Loans and Leases$556,706 $19,671 $15,026 $— $591,403 
Commercial Real Estate Loans1,453,310 30,504 16,050 — 1,499,864 
Agricultural Loans325,991 49,053 15,827 — 390,871 
Total$2,336,007 $99,228 $46,903 $— $2,482,138 
Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
$68 $613 $11,060 $— $11,741 
Loans Acquired in Current Year
(Included in the Total Above)
$254,629 $16,535 $12,769 $— $283,933 
Schedule of Residential And Consumer Loans Based On Payment Activity The following table presents the amortized cost in residential, home equity and consumer loans based on payment activity.
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202020202019201820172016PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
   Performing$33,857 $16,486 $8,456 $2,115 $910 $2,245 $2,563 $66,632 
   Nonperforming— — 11 2 14 23 35 85 
      Total Consumer Loans$33,857 $16,486 $8,467 $2,117 $924 $2,268 $2,598 $66,717 
Home Equity:
Payment performance
   Performing$— $— $34 $46 $67 $490 $218,440 $219,077 
   Nonperforming— — — — — — 271 271 
      Total Home Equity Loans$— $— $34 $46 $67 $490 $218,711 $219,348 
Residential Mortgage:
Payment performance
   Performing$45,945 $26,536 $28,050 $28,764 $25,155 $100,998 $— $255,448 
   Nonperforming— — — — — 828 — 828 
Total Residential Mortgage Loans$45,945 $26,536 $28,050 $28,764 $25,155 $101,826 $— $256,276 
The following table presents the recorded investment in home equity, consumer and residential mortgage loans based on payment activity as of December 31, 2019: 
Home Equity
Loans		Consumer
Loans		Residential
Mortgage Loans
December 31, 2019   
Performing$226,695 $81,314 $303,065 
Nonperforming80 115 2,495 
Total$226,775 $81,429 $305,560 
Schedule of Retail Loans Based on Payment Activity The following table presents the recorded investment in retail loans based on payment activity:
Credit Cards
As of December 31, 2020
Performing$11,551 
Nonperforming86 
Total$11,637 
Schedule of Loans Purchased and/or Sold During the Year
The following tables present loans purchased and/or sold during the year by portfolio segment:
Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
December 31, 2020
Purchases$— $— $— $— $— $— $— $— $— 
Sales— 3,128 — — — — — — 3,128 
December 31, 2019
Purchases$2,051 $— $— $— $— $— $— $— $2,051 
Sales— — — — — — — — — 
Schedule of Loans to Directors, Executive Officers and Principal Shareholders
Certain directors, executive officers, and principal shareholders of the Company, including their immediate families and companies in which they are principal owners, were loan customers of the Company during 2020. A summary of the activity of these loans follows:
Balance
January 1,
2020		AdditionsChanges in Persons IncludedDeductionsBalance
December 31,
2020
CollectedCharged-off
$26,243 $24,482 $— $(17,981)$— $32,744 
Schedule of Allowance for Loan Losses and Recorded Investment in Loans
The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio class and based on impairment method as of December 31, 2019:
December 31, 2019TotalCommercial
and
Industrial
Loans and Leases		Commercial
Real Estate Loans		Agricultural LoansHome
Equity Loans		Consumer LoansResidential
Mortgage Loans		Unallocated
Allowance for Loan Losses:        
Ending Allowance Balance Attributable to Loans:        
Individually Evaluated for Impairment$2,971 $2,412 $559 $— $— $— $— $— 
Collectively Evaluated for Impairment12,902 2,387 3,733 5,315 200 434 328 505 
Acquired with Deteriorated Credit Quality405 — 400 — — — 5 — 
Total Ending Allowance Balance$16,278 $4,799 $4,692 $5,315 $200 $434 $333 $505 
Loans:        
Loans Individually Evaluated for Impairment$6,269 $4,707 $1,562 $— $— $— $— 
n/m(2)
Loans Collectively Evaluated for Impairment3,076,835 585,328 1,491,090 387,710 226,406 81,429 304,872 
n/m(2)
Loans Acquired with Deteriorated Credit Quality12,798 1,368 7,212 3,161 369 — 688 
n/m(2)
Total Ending Loans Balance (1)
$3,095,902 $591,403 $1,499,864 $390,871 $226,775 $81,429 $305,560 
n/m(2)
 
(1) Total recorded investment in loans includes $13,929 in accrued interest.
(2)n/m = not meaningful
Schedule of Loans Individually Evaluated for Impairment
The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2019:
Unpaid
Principal
Balance(1)
Recorded
Investment		Allowance for
Loan Losses
Allocated
December 31, 2019   
With No Related Allowance Recorded:   
Commercial and Industrial Loans and Leases$3,638 $524 $— 
Commercial Real Estate Loans4,738 2,058 — 
Agricultural Loans3,294 2,738 — 
Subtotal11,670 5,320 — 
With An Allowance Recorded:   
Commercial and Industrial Loans and Leases5,042 4,521 2,412 
Commercial Real Estate Loans2,187 1,865 959 
Agricultural Loans— — — 
Subtotal7,229 6,386 3,371 
Total$18,899 $11,706 $3,371 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)$9,994 $4,624 $— 
Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)$1,134 $813 $400 
 
(1) Unpaid Principal Balance is the remaining contractual payments gross of partial charge-offs and discounts.
 
The following tables present the average balance and related interest income of loans individually evaluated for impairment by class of loans for the years ended December 31, 2019 and 2018:
Average
Recorded
Investment		Interest
Income
Recognized		Cash
Basis
Recognized
December 31, 2019   
With No Related Allowance Recorded:   
Commercial and Industrial Loans and Leases$1,175 $19 $1 
Commercial Real Estate Loans2,947 81 1 
Agricultural Loans1,790 1 — 
Subtotal5,912 101 2 
With An Allowance Recorded:   
Commercial and Industrial Loans and Leases3,753 — 1 
Commercial Real Estate Loans3,141 — 1 
Agricultural Loans— — — 
Subtotal6,894 — 2 
Total$12,806 $101 $4 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)$4,321 $61 $3 
Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)$1,766 $— $— 
 
Average
Recorded
Investment		Interest
Income
Recognized		Cash
Basis
Recognized
December 31, 2018   
With No Related Allowance Recorded:   
Commercial and Industrial Loans and Leases$1,164 $53 $3 
Commercial Real Estate Loans2,163 80 36 
Agricultural Loans770 — — 
Subtotal4,097 133 39 
With An Allowance Recorded:   
Commercial and Industrial Loans and Leases2,956 2 9 
Commercial Real Estate Loans4,680 18 — 
Agricultural Loans— — — 
Subtotal7,636 20 9 
Total$11,733 $153 $48 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)$875 $21 $— 
Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)$151 $29 $—