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Loans (Tables)
 9 Months Ended
Sep. 30, 2025
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications:
 September 30,
2025		December 31,
2024
Commercial:
Commercial and Industrial Loans$730,134 $591,785 
Commercial Real Estate Loans3,103,181 2,224,872 
Agricultural Loans472,807 431,037 
Leases85,088 79,253 
Retail:
Home Equity Loans456,839 344,808 
Consumer Loans119,642 81,396 
Credit Cards27,261 22,668 
Residential Mortgage Loans792,670 357,448 
Subtotal5,787,622 4,133,267 
Less: Unearned Income(9,117)(8,365)
Allowance for Credit Losses(76,057)(44,436)
Loans, Net$5,702,448 $4,080,466 
Schedule of Business Combination, Acquired Receivables
As further described in Note 16, during 2025 the Company acquired loans at fair value as part of a business combination. The table below summarizes the loans acquired on February 1, 2025.
Acquired Loan BalanceFair Value DiscountFair Value
Bank Acquisition$1,569,036 $(65,658)$1,503,378 
The table below summarizes the remaining carrying amount of acquired loans included in the September 30, 2025 table above.
Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Loan Balance$127,504 $760,358 $43,596 $— $27,187 $57,919 $— $415,709 $1,432,273 
Fair Value (Discount)/Premium(3,061)(16,134)(640)— (222)(959)— (33,713)(54,729)
The Company has purchased loans for which there was, at acquisition, evidence of more than insignificant deterioration of credit quality since origination. The carrying amount of these loans is as follows:
2025
Purchase Price of Loans at Acquisition$107,285 
Allowance for Credit Losses at Acquisition16,503 
Non-Credit Discount/(Premium) at Acquisition5,554 
Total$129,342 
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 September 30, 2025 and 2024:
September 30, 2025Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning Balance$17,739 $38,803 $3,130 $1,192 $691 $4,334 $621 $9,595 $76,105 
Provision (Benefit) for Credit Loss Expense272 329 98 (16)303 46 26 (358)700 
Loans Charged-off(384)— — — (446)(71)(182)(43)(1,126)
Recoveries Collected6 — — — 138 5 208 21 378 
Total Ending Allowance Balance$17,633 $39,132 $3,228 $1,176 $686 $4,314 $673 $9,215 $76,057 
September 30, 2024Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning Balance$7,200 $26,598 $3,697 $368 $722 $2,058 $413 $2,890 $43,946 
Provision (Benefit) for Credit Loss Expense(137)54 211 28 224 72 202 (29)625 
Loans Charged-off(92)— (7)— (364)— (156)— (619)
Recoveries Collected3 4 — — 158 — 7 — 172 
Total Ending Allowance Balance$6,974 $26,656 $3,901 $396 $740 $2,130 $466 $2,861 $44,124 
The following tables present the activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2025 and 2024:

September 30, 2025Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning balance$7,059 $25,818 $4,917 $397 $727 $2,196 $520 $2,802 $44,436 
Change in Accounting Method1,438 (3,271)(1,655)720 (284)1,056 (24)2,013 (7)
2/1/2025 Acquired Heartland PCD5,246 7,675 3,352 — 20 11 — 199 16,503 
Day 2 CECL Provision - Heartland1,797 7,522 170 — 179 570 — 5,962 16,200 
Provision (Benefit) for credit loss expense2,817 1,414 (3,556)59 789 538 657 (1,711)1,007 
Loans charged-off(757)(26)— — (1,105)(71)(742)(71)(2,772)
Recoveries collected33 — — — 360 14 262 21 690 
Total ending allowance balance$17,633 $39,132 $3,228 $1,176 $686 $4,314 $673 $9,215 $76,057 
September 30, 2024Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning balance$7,921 $25,923 $3,837 $346 $759 $1,834 $383 $2,762 $43,765 
Provision (Benefit) for credit loss expense(768)1,028 70 50 700 421 550 99 2,150 
Loans charged-off(223)(308)(8)— (1,117)(134)(489)— (2,279)
Recoveries collected44 13 2 — 398 9 22 — 488 
Total ending allowance balance$6,974 $26,656 $3,901 $396 $740 $2,130 $466 $2,861 $44,124 
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 September 30, 2025 and December 31, 2024:
September 30, 2025
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$1,266 $8,789 $— 
Commercial Real Estate Loans1,256 7,481 — 
Agricultural Loans1,073 2,393 — 
Leases— — — 
Home Equity Loans885 885 — 
Consumer Loans57 57 — 
Credit Cards58 58 — 
Residential Mortgage Loans3,103 4,013 — 
Total$7,698 $23,676 $— 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $23,676.
December 31, 2024
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$1,346 $5,018 $— 
Commercial Real Estate Loans1,268 1,745 183 
Agricultural Loans655 765 5 
Leases— — — 
Home Equity Loans1,087 1,087 — 
Consumer Loans63 63 — 
Credit Cards54 54 — 
Residential Mortgage Loans1,977 2,202 — 
Total$6,450 $10,934 $188 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $10,934.
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 September 30, 2025 and December 31, 2024:
September 30, 2025Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$10,038 $7,111 $— $10,178 $27,327 
Commercial Real Estate Loans36,815 502 — — 37,317 
Agricultural Loans3,437 204 — 645 4,286 
Leases— — — — — 
Home Equity Loans424 — — — 424 
Consumer Loans10 10 — — 20 
Credit Cards— — — — — 
Residential Mortgage Loans1,448 — — — 1,448 
Total$52,172 $7,827 $— $10,823 $70,822 
December 31, 2024Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$5,986 $90 $— $58 $6,134 
Commercial Real Estate Loans7,293 — — — 7,293 
Agricultural Loans2,777 263 — — 3,040 
Leases— — — — — 
Home Equity Loans423 — — — 423 
Consumer Loans10 — — — 10 
Credit Cards— — — — — 
Residential Mortgage Loans523 — — — 523 
Total$17,012 $353 $— $58 $17,423 
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 September 30, 2025 and December 31, 2024:
September 30, 202530-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$451 $200 $7,934 $8,585 $721,549 $730,134 
Commercial Real Estate Loans1,647 929 5,161 7,737 3,095,444 3,103,181 
Agricultural Loans1,019 365 1,221 2,605 470,202 472,807 
Leases— — — — 85,088 85,088 
Home Equity Loans2,509 365 885 3,759 453,080 456,839 
Consumer Loans653 47 57 757 118,885 119,642 
Credit Cards271 133 58 462 26,799 27,261 
Residential Mortgage Loans7,409 2,429 3,754 13,592 779,078 792,670 
Total$13,959 $4,468 $19,070 $37,497 $5,750,125 $5,787,622 
December 31, 202430-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$531 $36 $4,395 $4,962 $586,823 $591,785 
Commercial Real Estate Loans546 673 1,368 2,587 2,222,285 2,224,872 
Agricultural Loans241 — 428 669 430,368 431,037 
Leases— — — — 79,253 79,253 
Home Equity Loans1,515 544 1,087 3,146 341,662 344,808 
Consumer Loans185 194 63 442 80,954 81,396 
Credit Cards398 98 54 550 22,118 22,668 
Residential Mortgage Loans5,744 3,644 2,035 11,423 346,025 357,448 
Total$9,160 $5,189 $9,430 $23,779 $4,109,488 $4,133,267 
Schedule of Risk Category of Loans
Based on the analysis performed at September 30, 2025 and December 31, 2024, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of September 30, 202520252024202320222021PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$96,905 $111,892 $69,327 $84,451 $57,193 $50,489 $212,548 $682,805 
Special Mention1,349 980 2,136 1,292 649 2,582 7,258 16,246 
Substandard100 864 3,112 5,665 4,536 9,880 6,926 31,083 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$98,354 $113,736 $74,575 $91,408 $62,378 $62,951 $226,732 $730,134 
Current Period Gross Charge-Offs$— $306 $— $138 $— $77 $236 $757 
Commercial Real Estate:
Risk Rating
Pass$306,962 $428,190 $395,842 $534,455 $451,968 $804,623 $60,613 $2,982,653 
Special Mention401 2,835 16,711 5,681 15,304 39,417 — 80,349 
Substandard74 — 693 3,165 6,820 29,295 132 40,179 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$307,437 $431,025 $413,246 $543,301 $474,092 $873,335 $60,745 $3,103,181 
Current Period Gross Charge-Offs$— $— $— $— $— $26 $— $26 
Agricultural:
Risk Rating
Pass$39,779 $37,640 $34,027 $47,469 $30,116 $132,789 $106,705 $428,525 
Special Mention3,122 2,433 2,936 2,097 3,169 11,800 11,300 36,857 
Substandard— 369 843 64 100 4,997 1,052 7,425 
Doubtful— — — — — — — — 
Total Agricultural Loans$42,901 $40,442 $37,806 $49,630 $33,385 $149,586 $119,057 $472,807 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Leases:
Risk Rating
Pass$24,923 $26,462 $21,492 $5,132 $3,029 $4,050 $— $85,088 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$24,923 $26,462 $21,492 $5,132 $3,029 $4,050 $— $85,088 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202420242023202220212020PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$118,037 $86,412 $93,406 $64,298 $17,140 $49,181 $143,096 $571,570 
Special Mention147 1,709 787 1,061 1,202 2,044 1,023 7,973 
Substandard108 627 181 3,164 908 3,619 3,635 12,242 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$118,292 $88,748 $94,374 $68,523 $19,250 $54,844 $147,754 $591,785 
Current Period Gross Charge-Offs$— $4 $96 $64 $— $13 $46 $223 
Commercial Real Estate:
Risk Rating
Pass$327,488 $315,981 $410,135 $394,698 $187,849 $502,263 $39,271 $2,177,685 
Special Mention433 13,433 1,740 5,395 1,975 12,349 200 35,525 
Substandard— 181 566 5,155 — 5,760 — 11,662 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$327,921 $329,595 $412,441 $405,248 $189,824 $520,372 $39,471 $2,224,872 
Current Period Gross Charge-Offs$— $— $— $— $— $308 $— $308 
Agricultural:
Risk Rating
Pass$47,179 $35,379 $48,105 $33,666 $35,726 $103,702 $102,251 $406,008 
Special Mention547 1,426 146 822 5,075 10,676 2,065 20,757 
Substandard175 — — — — 4,097 — 4,272 
Doubtful— — — — — — — — 
Total Agricultural Loans$47,901 $36,805 $48,251 $34,488 $40,801 $118,475 $104,316 $431,037 
Current Period Gross Charge-Offs$— $— $— $— $— $8 $— $8 
Leases:
Risk Rating
Pass$32,214 $26,392 $8,272 $6,578 $2,128 $3,669 $— $79,253 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$32,214 $26,392 $8,272 $6,578 $2,128 $3,669 $— $79,253 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
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 September 30, 202520252024202320222021PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$43,566 $41,669 $15,304 $5,905 $4,060 $2,902 $6,179 $119,585 
Nonperforming1 12 — 44 — — — 57 
Total Consumer Loans$43,567 $41,681 $15,304 $5,949 $4,060 $2,902 $6,179 $119,642 
Current Period Gross Charge-Offs$960 $32 $65 $30 $15 $3 $— $1,105 
Home Equity:
Payment performance
Performing$360 $1,004 $1,503 $4,161 $1,113 $4,625 $443,188 $455,954 
Nonperforming— 58 128 294 225 155 25 885 
Total Home Equity Loans$360 $1,062 $1,631 $4,455 $1,338 $4,780 $443,213 $456,839 
Current Period Gross Charge-Offs$— $— $— $68 $— $3 $— $71 
Residential Mortgage:
Payment performance
Performing$69,752 $86,995 $102,557 $194,918 $146,897 $187,538 $— $788,657 
Nonperforming— 220 1,190 228 845 1,530 — 4,013 
Total Residential Mortgage Loans$69,752 $87,215 $103,747 $195,146 $147,742 $189,068 $— $792,670 
Current Period Gross Charge-Offs$— $— $39 $— $32 $— $— $71 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202420242023202220212020PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$40,504 $20,828 $9,359 $5,469 $1,181 $1,542 $2,450 $81,333 
Nonperforming26 1 13 15 — 8 — 63 
Total Consumer Loans$40,530 $20,829 $9,372 $5,484 $1,181 $1,550 $2,450 $81,396 
Current Period Gross Charge-Offs$1,212 $181 $72 $40 $— $2 $4 $1,511 
Home Equity:
Payment performance
Performing$172 $161 $3,721 $773 $478 $3,532 $334,884 $343,721 
Nonperforming— 128 277 24 25 604 29 1,087 
Total Home Equity Loans$172 $289 $3,998 $797 $503 $4,136 $334,913 $344,808 
Current Period Gross Charge-Offs$— $— $62 $99 $— $— $9 $170 
Residential Mortgage:
Payment performance
Performing$48,957 $51,059 $57,988 $73,239 $35,370 $88,633 $— $355,246 
Nonperforming— 214 229 669 234 856 — 2,202 
Total Residential Mortgage Loans$48,957 $51,273 $58,217 $73,908 $35,604 $89,489 $— $357,448 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
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 CardsSeptember 30, 2025December 31, 2024
   Performing$27,203 $22,614 
   Nonperforming58 54 
      Total$27,261 $22,668 

The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:

September 30, 2025Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $— $— $— $— $— $— $— $— 
   Sales— — 2,391 — — — — — 2,391 
December 31, 2024Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Purchases$— $— $— $— $— $— $— $— $— 
Sales— — — — — — — — —