ALLOWANCE FOR CREDIT LOSSES (Tables)

3 Months Ended

Mar. 31, 2024

Changes in the allowance for credit losses on loans for the three months ended March 31, 2024, and March 31, 2023, 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, 2023	$	40,679	$	17,156	$	17,249	$	28,773	$	4,292	$	5,845	$	8,572	$	122,566


Charge-offs	(2,297)		—		—		—		(267)		—		(1,529)		(4,093)
Recoveries	562		—		—		—		—		35		1,196		1,793
Provision (benefit)	2,161		(2,761)		(1,479)		6,152		1,083		(725)		(763)		3,668
Balance at March 31, 2024	$	41,105	$	14,395	$	15,770	$	34,925	$	5,108	$	5,155	$	7,476	$	123,934









	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

Changes in the allowance for credit losses for unfunded commitments for the three months ended March 31, 2024, and March 31, 2023, were as follows:


			For the Three Months Ended September 30,


	For the Three Months Ended March 31,
	2024		2023
Balance at December 31,	$	16,468	$	20,196


Provision (benefit)	(2,682)		890
Balance at March 31,	$	13,786	$	21,086