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LOANS (Tables)
 12 Months Ended
Dec. 31, 2022
Receivables [Abstract]  
Schedule of Loans and Leases
Loans as of December 31, 2022, and December 31, 2021, were as follows, in thousands:
December 31, 2022December 31, 2021
Loans receivable held to maturity:  
Commercial and industrial$3,464,414 $2,645,085 
Paycheck Protection Program ("PPP")11,025 199,883 
Owner occupied commercial real estate2,265,307 2,240,334 
Non-owner occupied commercial real estate2,330,940 2,010,591 
Real estate construction1,076,082 856,119 
Agricultural and agricultural real estate920,510 753,753 
Residential real estate853,361 829,283 
Consumer506,713 419,524 
Total loans receivable held to maturity11,428,352 9,954,572 
Allowance for credit losses(109,483)(110,088)
Loans receivable, net$11,318,869 $9,844,484 
Allowance For Credit LossesGross Loans Receivable Held to Maturity
Individually Evaluated for Credit LossesCollectively Evaluated for Credit LossesTotalLoans Individually Evaluated for Credit LossesLoans Collectively Evaluated for Credit Losses Total
December 31, 2022
Commercial and industrial$6,670 $22,401 $29,071 $18,712 $3,445,702 $3,464,414 
PPP— — — — 11,025 11,025 
Owner occupied commercial real estate376 13,572 13,948 7,932 2,257,375 2,265,307 
Non-owner occupied commercial real estate— 16,539 16,539 11,371 2,319,569 2,330,940 
Real estate construction— 29,998 29,998 1,518 1,074,564 1,076,082 
Agricultural and agricultural real estate63 2,571 2,634 3,851 916,659 920,510 
Residential real estate— 7,711 7,711 1,607 851,754 853,361 
Consumer— 9,582 9,582 — 506,713 506,713 
Total$7,109 $102,374 $109,483 $44,991 $11,383,361 $11,428,352 
Allowance For Credit LossesGross Loans Receivable Held to Maturity
Individually Evaluated for Credit LossesCollectively Evaluated for Credit LossesTotalLoans Individually Evaluated for Credit LossesLoans Collectively Evaluated for Credit Losses Total
December 31, 2021
Commercial and industrial$4,562 $23,176 $27,738 $13,551 $2,631,534 $2,645,085 
PPP— — — — 199,883 199,883 
Owner occupied commercial real estate105 19,109 19,214 8,552 2,231,782 2,240,334 
Non-owner occupied commercial real estate610 17,298 17,908 12,557 1,998,034 2,010,591 
Real estate construction— 22,538 22,538 — 856,119 856,119 
Agricultural and agricultural real estate2,369 2,844 5,213 13,773 739,980 753,753 
Residential real estate— 8,427 8,427 855 828,428 829,283 
Consumer— 9,050 9,050 — 419,524 419,524 
Total$7,646 $102,442 $110,088 $49,288 $9,905,284 $9,954,572 
Schedule of Troubled Debt Restructured Loans Modified
The following table provides information on troubled debt restructured loans that were modified during the years ended December 31, 2022, and December 31, 2021, in thousands. The provisions of the CARES Act, which modified troubled debt restructured loan classification, expired on January 1, 2022, and any new troubled debt restructured loan modifications are evaluated in accordance with generally accepted accounting principles.
For the Years Ended
December 31, 2022December 31, 2021
Number of LoansPre-Modification Recorded InvestmentPost-Modification Recorded InvestmentNumber of LoansPre-Modification Recorded InvestmentPost-Modification Recorded Investment
Commercial and industrial— $— $— — $— $— 
PPP— — — — — — 
Owner occupied commercial real estate1 5,058 5,058 — — — 
Non-owner occupied commercial real estate— — — 2 7,580 7,580 
Real estate construction — — — — — — 
Agricultural and agricultural real estate1 1,400 1,400 — — — 
Residential real estate— — — — — — 
Consumer— — — — — — 
Total2 $6,458 $6,458 2 $7,580 $7,580 
Schedule of Troubled Debt Restructured Loans with Payment Default
Schedule of Financing Receivable Credit Quality Indicators
The following table summarizes, in thousands, the carrying amount of HTLF's held to maturity debt securities by investment rating as of December 31, 2022 and December 31, 2021, which are updated quarterly and used to monitor the credit quality of the securities:
December 31, 2022December 31, 2021
Rating
AAA$79,598 $3,265 
AA, AA+, AA-588,354 61,471 
A+, A, A-136,624 15,034 
BBB20,623 4,939 
Not Rated4,204 — 
Total $829,403 $84,709 
The following tables show the risk category of loans by loan category and year of origination as of December 31, 2022 and December 31, 2021, in thousands:
As of December 31, 2022Amortized Cost Basis of Term Loans by Year of Origination
202220212020201920182017 and PriorRevolvingTotal
Commercial and industrial
Pass$967,103 $442,001 $260,021 $101,998 $57,776 $421,312 $1,064,333 $3,314,544 
Watch12,638 1,370 685 5,487 2,882 3,315 21,984 48,361 
Substandard6,691 14,366 9,369 22,171 5,546 6,758 36,608 101,509 
Commercial and industrial total$986,432 $457,737 $270,075 $129,656 $66,204 $431,385 $1,122,925 $3,464,414 
PPP
Pass$— $7,807 $526 $— $— $— $— $8,333 
Watch — 7 — — — — — 7 
Substandard— 2,685 — — — — — 2,685 
PPP total$— $10,499 $526 $— $— $— $— $11,025 
Owner occupied commercial real estate
Pass$511,547 $781,946 $255,476 $266,228 $103,943 $179,503 $34,117 $2,132,760 
Watch22,079 3,410 12,346 8,520 3,645 11,899 — 61,899 
Substandard2,971 23,802 26,490 6,358 2,574 7,353 1,100 70,648 
Owner occupied commercial real estate total$536,597 $809,158 $294,312 $281,106 $110,162 $198,755 $35,217 $2,265,307 
Non-owner occupied commercial real estate
Pass$756,059 $515,075 $227,383 $261,964 $127,400 $210,289 $70,398 $2,168,568 
Watch8,131 792 2,849 38,218 38,510 16,180 547 105,227 
Substandard202 6,784 1,838 16,019 22,332 9,970 — 57,145 
Non-owner occupied commercial real estate total$764,392 $522,651 $232,070 $316,201 $188,242 $236,439 $70,945 $2,330,940 
Real estate construction
Pass$597,370 $328,391 $88,660 $21,221 $2,568 $6,274 $8,252 $1,052,736 
Watch 665 16,218 1,257 — — 122 — 18,262
Substandard2,587 356 173 446 1,478 44 — 5,084
Real estate construction total$600,622 $344,965 $90,090 $21,667 $4,046 $6,440 $8,252 $1,076,082 
As of December 31, 2022Amortized Cost Basis of Term Loans by Year of Origination
202220212020201920182017 and PriorRevolvingTotal
Agricultural and agricultural real estate
Pass $324,791 $140,252 $79,307 $34,447 $22,600 $38,672 $239,686 $879,755 
Watch 3,795 515 3,865 641 444 672 902 10,834 
Substandard8,674 3,224 204 1,859 12,323 2,682 955 29,921 
Agricultural and agricultural real estate total$337,260 $143,991 $83,376 $36,947 $35,367 $42,026 $241,543 $920,510 
Residential real estate
Pass$189,133 $268,561 $64,627 $39,468 $34,863 $217,489 $23,331 $837,472 
Watch 706 1,095 88 957 2,296 2,237 399 7,778
Substandard28 1,273 1,024 99 792 4,895 — 8,111
Residential real estate total$189,867 $270,929 $65,739 $40,524 $37,951 $224,621 $23,730 $853,361 
Consumer
Pass$80,592 $47,787 $11,722 $6,022 $4,840 $24,655 $325,247 $500,865 
Watch20 191 35 119 74 1,584 953 2,976
Substandard188 331 242 303 75 1,539 194 2,872
Consumer total$80,800 $48,309 $11,999 $6,444 $4,989 $27,778 $326,394 $506,713 
Total pass$3,426,595 $2,531,820 $987,722 $731,348 $353,990 $1,098,194 $1,765,364 $10,895,033 
Total watch48,034 23,598 21,125 53,942 47,851 36,009 24,785 255,344
Total substandard21,341 52,821 39,340 47,255 45,120 33,241 38,857 277,975
Total loans $3,495,970 $2,608,239 $1,048,187 $832,545 $446,961 $1,167,444 $1,829,006 $11,428,352 

As of December 31, 2021Amortized Cost Basis of Term Loans by Year of Origination
202120202019201820172016 and PriorRevolvingTotal
Commercial and industrial
Pass$604,659 $359,533 $203,960 $89,694 $171,709 $330,094 $708,525 $2,468,174 
Watch10,633 12,790 12,550 8,210 3,611 14,976 24,626 87,396 
Substandard19,888 6,391 13,050 8,535 6,619 12,052 22,980 89,515 
Commercial and industrial total$635,180 $378,714 $229,560 $106,439 $181,939 $357,122 $756,131 $2,645,085 
PPP
Pass$146,370 $25,707 $— $— $— $— $— $172,077 
Watch10,726 127 — — — — — 10,853 
Substandard16,932 21 — — — — — 16,953 
PPP total$174,028 $25,855 $— $— $— $— $— $199,883 
Owner occupied commercial real estate
Pass$940,043 $328,052 $315,497 $180,936 $115,142 $189,647 $34,233 $2,103,550 
Watch4,676 13,956 7,759 10,501 15,032 6,830 35 58,789 
Substandard11,958 20,769 13,734 2,809 13,912 13,063 1,750 77,995 
Owner occupied commercial real estate total$956,677 $362,777 $336,990 $194,246 $144,086 $209,540 $36,018 $2,240,334 
Non-owner occupied commercial real estate
Pass$609,968 $263,093 $315,815 $236,823 $152,059 $166,792 $28,728 $1,773,278 
Watch4,754 9,109 35,496 29,227 4,865 35,901 — 119,352 
Substandard15,722 10,612 21,798 3,599 14,023 51,766 441 117,961 
Non-owner occupied commercial real estate total$630,444 $282,814 $373,109 $269,649 $170,947 $254,459 $29,169 $2,010,591 
As of December 31, 2021Amortized Cost Basis of Term Loans by Year of Origination
202120202019201820172016 and PriorRevolvingTotal
Real estate construction
Pass$381,283 $206,879 $169,606 $14,197 $7,163 $7,823 $14,507 $801,458 
Watch2,704 858 2,145 44,846 — — 14 50,567
Substandard— 50 46 3,944 — 54 — 4,094
Real estate construction total$383,987 $207,787 $171,797 $62,987 $7,163 $7,877 $14,521 $856,119 
Agricultural and agricultural real estate
Pass$217,179 $102,030 $47,927 $32,913 $22,029 $35,548 $220,065 $677,691 
Watch4,018 10,390 4,688 2,270 33 2,038 2,948 26,385 
Substandard9,250 1,095 4,910 15,825 3,212 8,859 6,526 49,677 
Agricultural and agricultural real estate total$230,447 $113,515 $57,525 $51,008 $25,274 $46,445 $229,539 $753,753 
Residential real estate
Pass$311,292 $86,355 $50,762 $53,773 $43,619 $230,566 $29,017 $805,384 
Watch3,928 1,499 750 1,452 734 1,977 1,000 11,340
Substandard2,528 444 410 2,317 1,139 5,721 — 12,559
Residential real estate total$317,748 $88,298 $51,922 $57,542 $45,492 $238,264 $30,017 $829,283 
Consumer
Pass$69,172 $20,258 $13,051 $9,001 $10,986 $18,202 $271,034 $411,704 
Watch555 309 392 373 113 591 2,210 4,543
Substandard267 204 218 236 363 1,611 378 3,277
Consumer total$69,994 $20,771 $13,661 $9,610 $11,462 $20,404 $273,622 $419,524 
Total pass$3,279,966 $1,391,907 $1,116,618 $617,337 $522,707 $978,672 $1,306,109 $9,213,316 
Total watch41,994 49,038 63,780 96,879 24,388 62,313 30,833 369,225
Total substandard76,545 39,586 54,166 37,265 39,268 93,126 32,075 372,031
Total loans$3,398,505 $1,480,531 $1,234,564 $751,481 $586,363 $1,134,111 $1,369,017 $9,954,572 
Schedule of Accruing and Nonaccrual Loans and Leases Not Covered by Loss Share Agreements
The following table sets forth information regarding HTLF's accruing and nonaccrual loans at December 31, 2022, and December 31, 2021, in thousands:
Accruing Loans
30-59
Days
Past Due		60-89
Days
Past Due		90 Days
or More
Past Due		Total
Past Due		CurrentNonaccrualTotal Loans
December 31, 2022
Commercial and industrial$1,099 $356 $131 $1,586 $3,440,062 $22,766 $3,464,414 
PPP— — — — 11,006 19 11,025 
Owner occupied commercial real estate12 127 — 139 2,256,365 8,803 2,265,307 
Non-owner occupied commercial real estate— — — — 2,319,282 11,658 2,330,940 
Real estate construction16 28 — 44 1,073,687 2,351 1,076,082 
Agricultural and agricultural real estate48 — 142 190 914,088 6,232 920,510 
Residential real estate1,206 152 — 1,358 846,739 5,264 853,361 
Consumer1,526 196 — 1,722 503,853 1,138 506,713 
Total loans receivable held to maturity$3,907 $859 $273 $5,039 $11,365,082 $58,231 $11,428,352 
Accruing Loans
30-59
Days
Past Due		60-89
Days
Past Due		90 Days
or More
Past Due		Total
Past Due		CurrentNonaccrualTotal Loans
December 31, 2021
Commercial and industrial$1,024 $183 $541 $1,748 $2,625,109 $18,228 $2,645,085 
PPP— — — — 199,883 — 199,883 
Owner occupied commercial real estate130 — — 130 2,229,054 11,150 2,240,334 
Non-owner occupied commercial real estate3,929 — — 3,929 1,993,346 13,316 2,010,591 
Real estate construction238 50 — 288 855,463 368 856,119 
Agricultural and agricultural real estate687 — — 687 737,380 15,686 753,753 
Residential real estate767 46 9 822 819,294 9,167 829,283 
Consumer251 57 — 308 417,762 1,454 419,524 
Total loans receivable held to maturity$7,026 $336 $550 $7,912 $9,877,291 $69,369 $9,954,572 
Summary of Changes in Related Party Loans Changes in such loans during the years ended December 31, 2022 and 2021, were as follows, in thousands. Due to changes in the organizational structure of the Banks' boards of directors related to charter consolidation, balances related to former directors and officers were removed and shown as "other" in the table below.
 20222021
Balance at beginning of year$193,877 $215,449 
Advances1,382 69,204 
Repayments— (90,776)
Other (190,622)— 
Balance at end of year$4,637 $193,877