ALLOWANCE FOR CREDIT LOSSES (Tables)

6 Months Ended

Jun. 30, 2022

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, 2022, and June 30, 2021, were as follows, in thousands:

	Commercial and Industrial		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, 2022	$	25,800	$	17,975	$	16,013	$	21,397	$	2,667	$	7,875	$	8,795	$	100,522
Charge-offs	(643)		—		(193)		—		(25)		(49)		(563)		(1,473)
Recoveries	445		—		—		2		124		—		188		759
Provision (benefit)	2,066		(317)		(82)		(2,008)		182		745		959		1,545
Balance at June 30, 2022	$	27,668	$	17,658	$	15,738	$	19,391	$	2,948	$	8,571	$	9,379	$	101,353
	Commercial and Industrial		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, 2021	$	27,738	$	19,214	$	17,908	$	22,538	$	5,213	$	8,427	$	9,050	$	110,088
Charge-offs	(5,143)		—		(322)		—		(3,129)		(137)		(5,959)		(14,690)
Recoveries	651		40		33		9		577		—		472		1,782
Provision (benefit)	4,422		(1,596)		(1,881)		(3,156)		287		281		5,816		4,173
Balance at June 30, 2022	$	27,668	$	17,658	$	15,738	$	19,391	$	2,948	$	8,571	$	9,379	$	101,353

	Commercial and Industrial				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 (benefit)	(4,186)				602		(242)		(345)		406		(1,201)		(1,500)		(6,466)
Balance at June 30, 2021	$	31,332	$	32,531	$	19,990	$	22,828	$	19,580	$	7,160	$	9,741	$	10,095	$	120,726
	Commercial and Industrial				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 (benefit)	(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

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, 2022 and June 30, 2021, were as follows:

	For the Three Months Ended June 30,
	2022		2021
Balance at March 31,	$	16,079	$	14,619
Provision (benefit)	1,701		(617)
Balance at June 30,	$	17,780	$	14,002

	For the Six Months Ended June 30,
	2022		2021
Balance at December 31,	$	15,462	$	15,280
Provision (benefit)	2,318		(1,278)
Balance at June 30,	$	17,780	$	14,002