ALLOWANCE FOR CREDIT LOSSES (Tables)

6 Months Ended

Jun. 30, 2021

Loans and Leases Receivable Disclosure [Abstract]

Changes in the Allowance for Loan and Leases Losses

Changes in the allowance for credit losses on loans for the three- and six- months ended June 30, 2021, and June 30, 2020, were as follows, in thousands:

	Commercial and Industrial		PPP		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 March 31, 2021	$	36,095	$	—	$	19,416	$	24,694	$	19,931	$	7,111	$	11,012	$	11,913	$	130,172
Charge-offs	(842)		—		(72)		(1,637)		(10)		(357)		(70)		(509)		(3,497)
Recoveries	265		—		44		13		4		—		—		191		517
Provision	(4,186)		—		602		(242)		(345)		406		(1,201)		(1,500)		(6,466)
Balance at June 30, 2021	$	31,332	$	—	$	19,990	$	22,828	$	19,580	$	7,160	$	9,741	$	10,095	$	120,726
	Commercial and Industrial		PPP		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	(1,790)		—		(113)		(1,637)		(10)		(675)		(91)		(1,307)		(5,623)
Recoveries	558		—		97		13		6		21		5		493		1,193
Provision	(6,254)		—		5		3,579		(496)		685		(2,108)		(1,861)		(6,450)
Balance at June 30, 2021	$	31,332	$	—	$	19,990	$	22,828	$	19,580	$	7,160	$	9,741	$	10,095	$	120,726

	Commercial and Industrial				PPP		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 March 31, 2020	$	32,455			—		10,337		8,320		22,951		$	4,797	$	8,725	$	9,765	$	97,350
Charge-offs	(2,536)				—		(213)		(19)		(84)		(1)		(235)		(476)		(3,564)
Recoveries	345				—		191		8		210		—		92		298		1,144
Provision	2,254				—		13,087		1,852		5,590		905		722		597		25,007
Balance at June 30, 2020	$	32,518	$	32,531	$	—	$	23,402	$	10,161	$	28,667	$	5,701	$	9,304	$	10,184	$	119,937
	Commercial and Industrial				PPP		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, 2019	$	34,207			$	—	$	7,921	$	7,584	$	8,677	$	5,680	$	1,504	$	4,822	$	70,395
Impact of ASU 2016-13 adoption	(272)				—		(114)		(2,617)		6,335		(387)		4,817		4,309		12,071
Adjusted balance at January 1, 2020	33,935				—		7,807		4,967		15,012		5,293		6,321		9,131		82,466
Charge-offs	(7,767)				—		(213)		(19)		(105)		(254)		(314)		(1,193)		(9,865)
Recoveries	610				—		192		8		215		826		95		518		2,464
Provision	5,740				—		15,616		5,205		13,545		(164)		3,202		1,728		44,872
Balance at June 30, 2020	$	32,518			$	—	$	23,402	$	10,161	$	28,667	$	5,701	$	9,304	$	10,184	$	119,937

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Changes in the allowance for credit losses on unfunded commitments for the three and six months ended June 30, 2021 and June 30, 2020, were as follows:

	For the Three Months Ended June 30,
	2021		2020
Balance at March 31,	$	14,619	$	15,468
Provision	(617)		1,924
Balance at June 30,	$	14,002	$	17,392

	For the Six Months Ended June 30,
	2021		2020
Balance at December 31,	$	15,280	$	248
Impact of ASU 2016-13 adoption on January 1, 2020	—		13,604
Adjusted balance at January 1,	15,280		13,852
Provision	(1,278)		3,540
Balance at June 30,	$	14,002	$	17,392