ALLOWANCE FOR CREDIT LOSSES (Tables)

6 Months Ended

Jun. 30, 2024

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, 2024, and June 30, 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 March 31, 2024	$	41,105	$	14,395	$	15,770	$	34,925	$	5,108	$	5,155	$	7,476	$	123,934
Charge-offs	(5,914)		(397)		—		—		(608)		—		(469)		(7,388)
Recoveries	170		—		—		—		9		70		329		578
Provision (benefit)	9,439		716		(2,073)		(2,715)		4,396		(189)		163		9,737
Balance at June 30, 2024	$	44,800	$	14,714	$	13,697	$	32,210	$	8,905	$	5,036	$	7,499	$	126,861
	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	(8,211)		(397)		—		—		(875)		—		(1,998)		(11,481)
Recoveries	732		—		—		—		9		105		1,525		2,371
Provision (benefit)	11,600		(2,045)		(3,552)		3,437		5,479		(914)		(600)		13,405
Balance at June 30, 2024	$	44,800	$	14,714	$	13,697	$	32,210	$	8,905	$	5,036	$	7,499	$	126,861

	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

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Changes in the allowance for credit losses for unfunded commitments for the three and six months ended June 30, 2024, and June 30, 2023, were as follows:

	For the Three Months Ended June 30,
	2024		2023
Balance at March 31,	$	13,786	$	21,086
Provision (benefit)	(729)		(2,450)
Balance at June 30,	$	13,057	$	18,636

	For the Six Months Ended June 30,
	2024		2023
Balance at December 31,	$	16,468	$	20,196
Provision (benefit)	(3,411)		(1,560)
Balance at June 30,	$	13,057	$	18,636