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Loans (Tables)
 3 Months Ended
Mar. 31, 2023
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications:
 March 31,
2023		December 31,
2022
Commercial:
Commercial and Industrial Loans$608,870 $620,106 
Commercial Real Estate Loans2,000,237 1,966,884 
Agricultural Loans378,587 417,413 
Leases58,436 56,396 
Retail:
Home Equity Loans277,576 279,748 
Consumer Loans80,502 79,904 
Credit Cards18,320 17,512 
Residential Mortgage Loans350,338 350,682 
Subtotal3,772,866 3,788,645 
Less: Unearned Income(3,994)(3,711)
Allowance for Credit Losses(44,315)(44,168)
Loans, net$3,724,557 $3,740,766 
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, 2023 and 2022:

March 31, 2023Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
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 
March 31, 2022Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$9,554 $19,245 $4,505 $200 $507 $1,061 $240 $1,705 $— $37,017 
Acquisition of Citizens Union Bank of Shelbyville, KY376 1,945 689 — 2 — — 105 — 3,117 
Provision (Benefit) for credit loss expense2,788 2,095 (435)(4)225 183 7 341 — 5,200 
Loans charged-off(5)(78)— — (210)(37)(39)— — (369)
Recoveries collected7 10 — — 92 — 4 — — 113 
Total ending allowance balance$12,720 $23,217 $4,759 $196 $616 $1,207 $212 $2,151 $— $45,078 
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, 2023 and December 31, 2022:
March 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$1,384 $8,583 $— 
Commercial Real Estate Loans276 1,996 517 
Agricultural Loans956 1,312 581 
Leases— — — 
Home Equity Loans555 665 — 
Consumer Loans6 14 — 
Credit Cards145 145 — 
Residential Mortgage Loans515 780 — 
Total$3,837 $13,495 $1,098 
(1) Non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $13,495.
December 31, 2022
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$1,142 $7,936 $1,427 
Commercial Real Estate Loans49 1,950 — 
Agricultural Loans994 1,062 — 
Leases— — — 
Home Equity Loans262 310 — 
Consumer Loans240 254 — 
Credit Cards146 146 — 
Residential Mortgage Loans676 1,230 — 
Total$3,509 $12,888 $1,427 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $12,888.
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, 2023 and December 31, 2022:
March 31, 2023Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$2,079 $962 $242 $6,803 $10,086 
Commercial Real Estate Loans11,612 36 — — 11,648 
Agricultural Loans4,816 312 — — 5,128 
Leases— — — — — 
Home Equity Loans530 — — — 530 
Consumer Loans8 4 — 3 15 
Credit Cards— — — — — 
Residential Mortgage Loans874 — — — 874 
Total$19,919 $1,314 $242 $6,806 $28,281 

December 31, 2022Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$2,078 $1,219 $272 $5,851 $9,420 
Commercial Real Estate Loans12,192 36 — — 12,228 
Agricultural Loans4,944 318 — — 5,262 
Leases— — — — — 
Home Equity Loans467 — — — 467 
Consumer Loans8 2 — 12 22 
Credit Cards— — — — — 
Residential Mortgage Loans1,060 — — — 1,060 
Total$20,749 $1,575 $272 $5,863 $28,459 
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, 2023 and December 31, 2022:
March 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$1,165 $221 $6,916 $8,302 $600,568 $608,870 
Commercial Real Estate Loans1,870 121 1,363 3,354 1,996,883 2,000,237 
Agricultural Loans1,465 69 1,322 2,856 375,731 378,587 
Leases— — — — 58,436 58,436 
Home Equity Loans1,571 230 665 2,466 275,110 277,576 
Consumer Loans255 51 13 319 80,183 80,502 
Credit Cards150 39 145 334 17,986 18,320 
Residential Mortgage Loans5,437 201 552 6,190 344,148 350,338 
Total$11,913 $932 $10,976 $23,821 $3,749,045 $3,772,866 
December 31, 202230-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$268 $681 $8,285 $9,234 $610,872 $620,106 
Commercial Real Estate Loans1,617 14 616 2,247 1,964,637 1,966,884 
Agricultural Loans343 — 123 466 416,947 417,413 
Leases— — — — 56,396 56,396 
Home Equity Loans1,770 140 310 2,220 277,528 279,748 
Consumer Loans219 64 252 535 79,369 79,904 
Credit Cards86 24 146 256 17,256 17,512 
Residential Mortgage Loans6,330 2,783 1,051 10,164 340,518 350,682 
Total$10,633 $3,706 $10,783 $25,122 $3,763,523 $3,788,645 
Schedule of Risk Category of Loans Based on the analysis performed at March 31, 2023 and December 31, 2022, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of March 31, 202320232022202120202019PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$23,934 $151,024 $103,507 $36,957 $42,665 $64,882 $155,521 $578,490 
Special Mention— 55 574 713 673 1,649 1,990 5,654 
Substandard— 1,171 5,403 479 1,223 2,425 14,025 24,726 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$23,934 $152,250 $109,484 $38,149 $44,561 $68,956 $171,536 $608,870 
Current Period Gross Charge-Offs$— $520 $32 $30 $— $50 $101 $733 
Commercial Real Estate:
Risk Rating
Pass$64,742 $414,758 $488,827 $249,845 $158,968 $530,615 $33,620 $1,941,375 
Special Mention— 3,953 1,413 4,816 133 35,707 — 46,022 
Substandard— 210 5,131 551 1,398 5,438 112 12,840 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$64,742 $418,921 $495,371 $255,212 $160,499 $571,760 $33,732 $2,000,237 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Agricultural:
Risk Rating
Pass$10,620 $61,039 $45,959 $45,512 $24,363 $109,918 $47,769 $345,180 
Special Mention1,608 333 833 5,991 2,837 12,289 3,139 27,030 
Substandard— — 208 625 419 5,100 25 6,377 
Doubtful— — — — — — — — 
Total Agricultural Loans$12,228 $61,372 $47,000 $52,128 $27,619 $127,307 $50,933 $378,587 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Leases:
Risk Rating
Pass$8,085 $8,904 $13,392 $18,227 $7,050 $2,778 $— $58,436 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$8,085 $8,904 $13,392 $18,227 $7,050 $2,778 $— $58,436 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202220222021202020192018PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$156,318 $117,648 $39,949 $46,505 $18,423 $51,482 $154,203 $584,528 
Special Mention56 148 577 78 551 2,346 1,672 5,428 
Substandard1,714 5,629 849 1,304 1,028 2,237 17,389 30,150 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$158,088 $123,425 $41,375 $47,887 $20,002 $56,065 $173,264 $620,106 
Commercial Real Estate:
Risk Rating
Pass$398,631 $490,747 $261,462 $162,701 $129,151 $427,433 $35,163 $1,905,288 
Special Mention3,982 1,568 4,612 135 13,689 25,371 — 49,357 
Substandard— 4,628 489 1,415 979 4,728 — 12,239 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$402,613 $496,943 $266,563 $164,251 $143,819 $457,532 $35,163 $1,966,884 
Agricultural:
Risk Rating
Pass$62,673 $47,682 $47,355 $25,431 $21,728 $92,344 $83,862 $381,075 
Special Mention634 842 6,066 4,149 2,355 11,440 4,310 29,796 
Substandard— 210 628 429 85 5,190 — 6,542 
Doubtful— — — — — — — — 
Total Agricultural Loans$63,307 $48,734 $54,049 $30,009 $24,168 $108,974 $88,172 $417,413 
Leases:
Risk Rating
Pass$20,057 $14,461 $9,648 $8,901 $1,851 $1,478 $— $56,396 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$20,057 $14,461 $9,648 $8,901 $1,851 $1,478 $— $56,396 
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, 202320232022202120202019PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$13,674 $38,471 $16,603 $4,811 $1,969 $2,751 $2,209 $80,488 
Nonperforming— 6 4 3 — 1 — 14 
Total Consumer Loans$13,674 $38,477 $16,607 $4,814 $1,969 $2,752 $2,209 $80,502 
Current Period Gross Charge-Offs$179 $126 $20 $16 $3 $1 $— $345 
Home Equity:
Payment performance
Performing$— $74 $153 $91 $— $861 $275,732 $276,911 
Nonperforming— 40 271 — 68 223 63 665 
Total Home Equity Loans$— $114 $424 $91 $68 $1,084 $275,795 $277,576 
Current Period Gross Charge-Offs$— $— $— $— $— $4 $10 $14 
Residential Mortgage:
Payment performance
Performing$12,701 $69,799 $93,206 $44,964 $19,267 $109,621 $— $349,558 
Nonperforming— — 140 208 109 323 — 780 
Total Residential Mortgage Loans$12,701 $69,799 $93,346 $45,172 $19,376 $109,944 $— $350,338 
Current Period Gross Charge-Offs$— $— $21 $5 $— $— $— $26 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202220222021202020192018PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$42,685 $22,708 $5,610 $2,394 $1,543 $1,553 $3,157 $79,650 
Nonperforming3 19 212 8 2 10 — 254 
Total Consumer Loans$42,688 $22,727 $5,822 $2,402 $1,545 $1,563 $3,157 $79,904 
Home Equity:
Payment performance
Performing$63 $— $— $— $— $591 $278,784 $279,438 
Nonperforming— 20 — — 19 1 270 310 
Total Home Equity Loans$63 $20 $— $— $19 $592 $279,054 $279,748 
Residential Mortgage:
Payment performance
Performing$69,982 $97,176 $46,851 $20,080 $16,664 $98,699 $— $349,452 
Nonperforming— 161 253 — 78 738 — 1,230 
Total Residential Mortgage Loans$69,982 $97,337 $47,104 $20,080 $16,742 $99,437 $— $350,682 
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, 2023December 31, 2022
   Performing$18,175 $17,366 
   Nonperforming145 146 
      Total$18,320 $17,512 
Schedule of Loans Purchased and/or Sold During the Year
The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:
March 31, 2023Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $— $— $— $— $— $— $— $— 
   Sales— — — — — — — — — 
December 31, 2022Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$522 $411 $— $— $— $— $— $— $933 
   Sales— 3,819 97 — — — — — 3,916