ALLOWANCE FOR CREDIT LOSSES (Tables)

9 Months Ended

Sep. 30, 2024

Loans and Leases Receivable Disclosure [Abstract]

Schedule of Changes in the Allowance for Loan and Leases Losses

Changes in the allowance for credit losses on loans for the three- and nine- months ended September 30, 2024, and September 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 June 30, 2024	$	44,800	$	14,714	$	13,697	$	32,210	$	8,905	$	5,036	$	7,499	$	126,861
Charge-offs	(22,006)		(25)		—		—		(9,302)		(182)		(622)		(32,137)
Recoveries	440		1		—		5		—		—		2,756		3,202
Provision (benefit)	185		(1,439)		3,722		3,265		4,200		501		(1,563)		8,871
Balance at September 30, 2024	$	23,419	$	13,251	$	17,419	$	35,480	$	3,803	$	5,355	$	8,070	$	106,797
	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	(30,217)		(422)		—		—		(10,177)		(182)		(2,620)		(43,618)
Recoveries	1,172		1		—		5		9		105		4,281		5,573
Provision (benefit)	11,785		(3,484)		170		6,702		9,679		(413)		(2,163)		22,276
Balance at September 30, 2024	$	23,419	$	13,251	$	17,419	$	35,480	$	3,803	$	5,355	$	8,070	$	106,797

	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 June 30, 2023	$	29,396	$	14,709	$	17,976	$	28,246	$	3,511	$	7,644	$	9,716	$	111,198
Charge-offs	(1,344)		—		(607)		—		(10)		—		(2,003)		(3,964)
Recoveries	167		1		—		7		—		—		127		302
Provision (benefit)	77		(36)		(85)		726		903		(537)		1,624		2,672
Balance at September 30, 2023	$	28,296	$	14,674	$	17,284	$	28,979	$	4,404	$	7,107	$	9,464	$	110,208
	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	(6,481)		(19)		(636)		—		(5,319)		(59)		(3,214)		(15,728)
Recoveries	2,007		113		—		26		11		19		1,592		3,768
Provision (benefit)	3,699		632		1,381		(1,045)		7,078		(564)		1,504		12,685
Balance at September 30, 2023	$	28,296	$	14,674	$	17,284	$	28,979	$	4,404	$	7,107	$	9,464	$	110,208

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

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

	For the Three Months Ended September 30,
	2024		2023
Balance at June 30,	$	13,057	$	18,636
Provision (benefit)	(2,595)		(1,156)
Balance at September 30,	$	10,462	$	17,480

	For the Nine Months Ended September 30,
	2024		2023
Balance at December 31,	$	16,468	$	20,196
Provision (benefit)	(6,006)		(2,716)
Balance at September 30,	$	10,462	$	17,480