ALLOWANCE FOR CREDIT LOSSES

6 Months Ended

Jun. 30, 2023

Loans and Leases Receivable Disclosure [Abstract]

Changes in the allowance for credit losses on loans for the three- and six- months ended June 30, 2023, and June 30, 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 March 31, 2023	$	31,823	$	14,151	$	17,062	$	30,138	$	2,546	$	7,564	$	9,423	$	112,707
Charge-offs	(3,686)		(5)		(29)		—		(5,309)		(59)		(525)		(9,613)
Recoveries	118		—		—		2		1		—		154		275
Provision (benefit)	1,141		563		943		(1,894)		6,273		139		664		7,829
Balance at June 30, 2023	$	29,396	$	14,709	$	17,976	$	28,246	$	3,511	$	7,644	$	9,716	$	111,198

	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	(5,137)		(19)		(29)		—		(5,309)		(59)		(1,211)		(11,764)
Recoveries	1,840		112		—		19		11		19		1,465		3,466
Provision (benefit)	3,622		668		1,466		(1,771)		6,175		(27)		(120)		10,013
Balance at June 30, 2023	$	29,396	$	14,709	$	17,976	$	28,246	$	3,511	$	7,644	$	9,716	$	111,198


	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

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- and six-months ended June 30, 2023, and June 30, 2022, were as follows:


	For the Three Months Ended June 30,
	2023		2022
Balance at March 31,	$	21,086	$	16,079
Provision (benefit)	(2,450)		1,701
Balance at June 30,	$	18,636	$	17,780


	For the Six Months Ended June 30,
	2023		2022
Balance at December 31,	$	20,196	$	15,462


Provision (benefit)	(1,560)		2,318
Balance at June 30,	$	18,636	$	17,780