ALLOWANCE FOR CREDIT LOSSES

3 Months Ended

Mar. 31, 2023

Loans and Leases Receivable Disclosure [Abstract]

Changes in the allowance for credit losses on loans for the three months ended March 31, 2023, and March 31, 2022, 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 December 31, 2022	$	29,071	$	13,948	$	16,539	$	29,998	$	2,634	$	7,711	$	9,582	$	109,483


Charge-offs	(1,451)		(14)		—		—		—		—		(686)		(2,151)
Recoveries	1,722		112		—		17		10		19		1,311		3,191
Provision (benefit)	2,481		105		523		123		(98)		(166)		(784)		2,184
Balance at March 31, 2023	$	31,823	$	14,151	$	17,062	$	30,138	$	2,546	$	7,564	$	9,423	$	112,707









	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	(4,500)		—		(129)		—		(3,104)		(88)		(5,396)		(13,217)
Recoveries	206		40		33		7		453		—		284		1,023
Provision (benefit)	2,356		(1,279)		(1,799)		(1,148)		105		(464)		4,857		2,628
Balance at March 31, 2022	$	25,800	$	17,975	$	16,013	$	21,397	$	2,667	$	7,875	$	8,795	$	100,522

Management allocates the allowance for credit losses by pools of risk within each loan portfolio. The total allowance for credit losses is available to absorb losses from any segment of the loan portfolio.

Changes in the allowance for credit losses for unfunded commitments for the three months ended March 31, 2023, and March 31, 2022, were as follows:


	For the Three Months Ended March 31,
	2023		2022
Balance at December 31,	$	20,196	$	15,462


Provision	890		617
Balance at March 31,	$	21,086	$	16,079