0000721994-22-000058 | 10-Q | XBRL Viewer

Print Document View Excel Document

Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2022	Jul. 28, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	0-11487
Entity Registrant Name	LAKELAND FINANCIAL CORPORATION
Entity Incorporation, State or Country Code	IN
Entity Tax Identification Number	35-1559596
Entity Address, Address Line One	202 East Center Street,
Entity Address, City or Town	Warsaw
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	46580
City Area Code	574
Local Phone Number	267‑6144
Title of 12(b) Security	Common stock, No par value
Trading Symbol	LKFN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		25,351,662
Entity Central Index Key	0000721994
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
ASSETS
Cash and due from banks	$ 72,386	$ 51,830
Short-term investments	97,129	631,410
Total cash and cash equivalents	169,515	683,240
Securities available-for-sale, at fair value	1,300,580	1,398,558
Securities held-to-maturity, at amortized cost (fair value of $113,350 and $0, respectively)	127,411	0
Real estate mortgage loans held-for-sale	2,646	7,470
Loans, net of allowance for credit losses of $67,523 and $67,773	4,357,176	4,220,068
Land, premises and equipment, net	58,601	59,309
Bank owned life insurance	97,599	97,652
Federal Reserve and Federal Home Loan Bank stock	12,840	13,772
Accrued interest receivable	20,733	17,674
Goodwill	4,970	4,970
Other assets	113,016	54,610
Total assets	6,265,087	6,557,323
LIABILITIES
Noninterest bearing deposits	1,797,614	1,895,481
Interest bearing deposits	3,823,970	3,839,926
Total deposits	5,621,584	5,735,407
Borrowings - Federal Home Loan Bank advances	0	75,000
Accrued interest payable	1,948	2,619
Other liabilities	79,492	39,391
Total liabilities	5,703,024	5,852,417
STOCKHOLDERS’ EQUITY
Common stock: 90,000,000 shares authorized, no par value 25,816,997 shares issued and 25,346,149 outstanding as of March 31, 2022, 25,777,609 shares issued and 25,300,793 outstanding as of December 31, 2021	123,571	120,615
Retained earnings	612,026	583,134
Accumulated other comprehensive income (loss)	(158,534)	16,093
Treasury stock at cost (471,835 shares as of June 30, 2022, 476,816 shares as of December 31, 2021)	(15,089)	(15,025)
Total stockholders’ equity	561,974	704,817
Noncontrolling interest	89	89
Total equity	562,063	704,906
Total liabilities and equity	$ 6,265,087	$ 6,557,323

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Securities held-to-maturity	$ 113,350	$ 0
Valuation allowance after adoption of ASC 326	$ 67,523	$ 67,773
Common stock, shares authorized (in shares)	90,000,000	90,000,000
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares issued (in shares)	25,816,997	25,777,609
Common stock, shares outstanding (in shares)	25,345,162	25,300,793
Treasury stock, at cost (in shares)	471,835	476,816

CONSOLIDATED STATEMENTS OF INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Interest and fees on loans
Taxable	$ 44,138	$ 42,342	$ 83,873	$ 85,803
Tax exempt	280	101	449	205
Interest and dividends on securities
Taxable	3,727	2,177	7,005	4,012
Tax exempt	4,994	2,870	9,600	5,359
Other interest income	483	135	729	223
Total interest income	53,622	47,625	101,656	95,602
Interest on deposits	4,890	3,890	7,971	8,108
Interest on borrowings
Short-term	0	0	0	7
Long-term	54	74	127	147
Total interest expense	4,944	3,964	8,098	8,262
NET INTEREST INCOME	48,678	43,661	93,558	87,340
Provision (Reversal) for credit losses	0	(1,700)	417	(223)
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	48,678	45,361	93,141	87,563
NONINTEREST INCOME
Wealth advisory fees	2,204	2,078	4,491	4,256
Investment brokerage fees	541	575	1,060	1,039
Service charges on deposit accounts	2,882	2,521	5,691	5,012
Loan and service fees	3,195	3,042	6,084	5,818
Merchant card fee income	904	766	1,719	1,388
Bank owned life insurance income (loss)	(183)	705	(266)	1,461
Interest rate swap fee income	354	505	404	754
Mortgage banking income	351	415	860	1,788
Net securities gains	0	44	0	797
Other income	244	689	1,136	1,584
Total noninterest income	10,492	11,340	21,179	23,897
NONINTEREST EXPENSE
Salaries and employee benefits	14,798	15,762	29,190	30,147
Net occupancy expense	1,688	1,427	3,317	2,930
Equipment costs	1,459	1,318	2,870	2,763
Data processing fees and supplies	3,203	3,204	6,284	6,523
Corporate and business development	1,433	699	2,652	2,208
FDIC insurance and other regulatory fees	619	495	1,058	959
Professional fees	1,414	1,839	2,973	3,716
Other expense	3,299	1,904	6,538	4,148
Total noninterest expense	27,913	26,648	54,882	53,394
INCOME BEFORE INCOME TAX EXPENSE	31,257	30,053	59,438	58,066
Income tax expense	5,584	5,705	10,123	10,735
NET INCOME	$ 25,673	$ 24,348	$ 49,315	$ 47,331
BASIC WEIGHTED AVERAGE COMMON SHARES (in shares)	25,527,896	25,473,497	25,521,618	25,465,621
BASIC EARNINGS PER COMMON SHARE (in dollars per share)	$ 1.00	$ 0.96	$ 1.93	$ 1.86
DILUTED WEIGHTED AVERAGE COMMON SHARES (in shares)	25,697,577	25,602,063	25,699,908	25,596,843
DILUTED EARNINGS PER COMMON SHARE (in dollars per share)	$ 1.00	$ 0.95	$ 1.92	$ 1.85

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 25,673	$ 24,348	$ 49,315	$ 47,331
Change in available-for-sale and transferred securities:
Unrealized holding gain (loss) on securities available-for-sale arising during the period	(82,609)	9,052	(221,605)	(6,245)
Reclassification adjust for amortization of unrealized losses on securities transferred to held-to-maturity	386	0	386	0
Reclassification adjustment for gains included in net income	0	(44)	0	(797)
Net securities gain (loss) activity during the period	(82,223)	9,008	(221,219)	(7,042)
Tax effect	17,349	(1,892)	46,538	1,479
Net of tax amount	(64,874)	7,116	(174,681)	(5,563)
Defined benefit pension plans:
Amortization of net actuarial loss	36	60	72	120
Net gain activity during the period	36	60	72	120
Tax effect	(9)	(15)	(18)	(30)
Net of tax amount	27	45	54	90
Total other comprehensive income (loss), net of tax	(64,847)	7,161	(174,627)	(5,473)
Comprehensive income (loss)	$ (39,174)	$ 31,509	$ (125,312)	$ 41,858

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (unaudited) - USD ($) $ in Thousands	Total	Impact of adopting ASC 326	Common Stock	Retained Earnings	Retained Earnings Impact of adopting ASC 326	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Total Stockholders’ Equity	Total Stockholders’ Equity Impact of adopting ASC 326	Noncontrolling Interest
Beginning balance (in shares)			25,239,748
Beginning balance at Dec. 31, 2020	$ 657,184	$ (6,951)	$ 114,927	$ 529,005	$ (6,951)	$ 27,744	$ (14,581)	$ 657,095	$ (6,951)	$ 89
Accounting standards update	ASU 2016-13
Net income	$ 47,331			47,331				47,331
Net current period other comprehensive income (loss)	(5,473)					(5,473)		(5,473)
Cash dividends declared and paid	(17,322)			(17,322)				(17,322)
Treasury shares purchased under deferred directors' plan (in shares)			(4,576)
Treasury shares purchased under deferred directors' plan	0		$ 282				(282)
Treasury shares sold and distributed under deferred directors' plan (in shares)			5,664
Treasury shares sold and distributed under deferred directors' plan	0		$ (115)				115
Stock activity under equity compensation plans (in shares)			49,130
Stock activity under equity compensation plans	(1,648)		$ (1,648)					(1,648)
Stock based compensation expense	4,350		4,350					4,350
Ending balance at Jun. 30, 2021	677,471		$ 117,796	552,063		22,271	(14,748)	677,382		89
Beginning balance (in shares)			25,290,908
Beginning balance at Mar. 31, 2021	651,668		$ 114,764	536,390		15,110	(14,685)	651,579		89
Net income	24,348			24,348				24,348
Net current period other comprehensive income (loss)	7,161					7,161		7,161
Cash dividends declared and paid	(8,675)			(8,675)				(8,675)
Treasury shares purchased under deferred directors' plan (in shares)			(942)
Treasury shares purchased under deferred directors' plan	0		$ 63				(63)
Stock based compensation expense	2,969		2,969					2,969
Ending balance at Jun. 30, 2021	$ 677,471		$ 117,796	552,063		22,271	(14,748)	677,382		89
Beginning balance (in shares)			25,289,966
Beginning balance (in shares)	25,300,793		25,300,793
Beginning balance at Dec. 31, 2021	$ 704,906		$ 120,615	583,134		16,093	(15,025)	704,817		89
Net income	49,315			49,315				49,315
Net current period other comprehensive income (loss)	(174,627)					(174,627)		(174,627)
Cash dividends declared and paid	(20,423)			(20,423)				(20,423)
Treasury shares purchased under deferred directors' plan (in shares)			(3,574)
Treasury shares purchased under deferred directors' plan	0		$ 285				(285)
Treasury shares sold and distributed under deferred directors' plan (in shares)			8,555
Treasury shares sold and distributed under deferred directors' plan	0		$ (221)				221
Stock activity under equity compensation plans (in shares)			39,388
Stock activity under equity compensation plans	(1,728)		$ (1,728)					(1,728)
Stock based compensation expense	4,620		4,620					4,620
Ending balance at Jun. 30, 2022	562,063		$ 123,571	612,026		(158,534)	(15,089)	561,974		89
Beginning balance (in shares)			25,346,149
Beginning balance at Mar. 31, 2022	609,102		$ 121,138	596,578		(93,687)	(15,016)	609,013		89
Net income	25,673			25,673				25,673
Net current period other comprehensive income (loss)	(64,847)					(64,847)		(64,847)
Cash dividends declared and paid	(10,225)			(10,225)				(10,225)
Treasury shares purchased under deferred directors' plan (in shares)			(987)
Treasury shares purchased under deferred directors' plan	0		$ 73				(73)
Stock based compensation expense	2,360		2,360					2,360
Ending balance at Jun. 30, 2022	$ 562,063		$ 123,571	$ 612,026		$ (158,534)	$ (15,089)	$ 561,974		$ 89
Beginning balance (in shares)	25,345,162		25,345,162

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (unaudited) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Statement of Stockholders' Equity [Abstract]
Cash dividends declared, per share	$ 0.40	$ 0.34	$ 0.80	$ 0.68

CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net income	$ 49,315	$ 47,331
Adjustments to reconcile net income to net cash from operating activities:
Depreciation	3,020	3,053
Provision (Reversal) for credit losses	417	(223)
Gain on sale and write down of other real estate owned	0	(37)
Amortization of loan servicing rights	385	705
Net change in loan servicing rights valuation allowance	(701)	(197)
Loans originated for sale, including participations	(23,082)	(64,706)
Net gain on sales of loans	(777)	(2,770)
Proceeds from sale of loans, including participations	28,430	70,988
Net (gain) loss on sales of premises and equipment	1	(1)
Net gain on sales and calls of securities available-for-sale	0	(797)
Net securities amortization	3,245	2,109
Stock based compensation expense	4,620	4,350
Losses (earnings) on life insurance	266	(1,461)
Gain on life insurance	0	(202)
Tax benefit of stock award issuances	(500)	(266)
Net change:
Interest receivable and other assets	165	1,788
Interest payable and other liabilities	26,355	(714)
Total adjustments	41,844	11,619
Net cash from operating activities	91,159	58,950
Cash flows from investing activities:
Proceeds from sale of securities available-for-sale	0	13,964
Proceeds from maturities, calls and principal paydowns of securities available-for-sale	59,617	66,576
Proceeds from maturities, calls and principal paydowns of securities held-to-maturity	5	0
Purchases of securities available-for-sale	(313,905)	(437,680)
Purchase of life insurance	(657)	(586)
Net (increase) decrease in total loans	(137,525)	296,032
Proceeds from sales of land, premises and equipment	1	2
Purchases of land, premises and equipment	(2,314)	(3,295)
Proceeds from redemption of Federal Home Loan Bank stock	932	0
Proceeds from sales of other real estate	0	167
Proceeds from life insurance	0	531
Net cash from investing activities	(393,846)	(64,289)
Cash flows from financing activities:
Net increase in total deposits	(113,823)	357,859
Net increase (decrease) in short-term borrowings	0	(10,500)
Payments on long-term FHLB borrowings	(75,000)	0
Common dividends paid	(20,410)	(17,309)
Preferred dividends paid	(13)	(13)
Payments related to equity incentive plans	(1,728)	(1,648)
Purchase of treasury stock	(285)	(282)
Sale of treasury stock	221	115
Net cash from financing activities	(211,038)	328,222
Net change in cash and cash equivalents	(513,725)	322,883
Cash and cash equivalents at beginning of the period	683,240	249,927
Cash and cash equivalents at end of the period	169,515	572,810
Cash paid during the period for:
Interest	8,768	10,350
Income taxes	7,065	14,262
Supplemental non-cash disclosures:
Loans transferred to other real estate owned	0	893
Securities purchases payable	0	40,605
Right-of-use assets obtained in exchange for lease liabilities	$ 1,612	$ 0

BASIS OF PRESENTATION	6 Months Ended
BASIS OF PRESENTATION	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION This report is filed for Lakeland Financial Corporation (the "Company"), which has two wholly owned subsidiaries, Lake City Bank (the "Bank") and LCB Risk Management, a captive insurance company. Also included in this report are results for the Bank’s wholly owned subsidiary, LCB Investments II, Inc. ("LCB Investments"), which manages the Bank’s investment securities portfolio. LCB Investments owns LCB Funding, Inc. ("LCB Funding"), a real estate investment trust. All significant inter-company balances and transactions have been eliminated in consolidation. The unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information and with the instructions for Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements and are unaudited. In the opinion of management, all adjustments (all of which are normal and recurring in nature) considered necessary for a fair presentation have been included. Operating results for the three and six months ended June 30, 2022 are not necessarily indicative of the results that may be expected for any subsequent reporting periods, including the year ending December 31, 2022. The Company’s 2021 Annual Report on Form 10-K should be read in conjunction with these statements. Newly Issued But Not Yet Effective Accounting Standards On March 12, 2020, the FASB issued Accounting Standards Update (ASU) 2020-04, "Reference Rate Reform (ASC 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting." ASC 848 contains optional expedients and exceptions for applying generally accepted accounting principles to contract modifications and hedging relationships, subject to meeting certain criteria, that reference LIBOR or another reference rate expected to be discontinued. The Company has formed a cross-functional project team to lead the transition from LIBOR to a planned adoption of reference rates which could include Secured Overnight Financing Rate (“SOFR”), amongst others. The Company has identified certain loans that renewed prior to 2021 and obtained updated reference rate language at the time of renewal. Additionally, management is utilizing the timeline guidance published by the Alternative Reference Rates Committee to develop and achieve internal milestones during this transitional period. The Company's policy is to adhere to the International Swaps and Derivatives Association 2020 IBOR Fallbacks Protocol that was released on October 23, 2020. The Company discontinued the use of new LIBOR-based loans by December 31, 2021, according to regulatory guidelines. The Company plans to transition LIBOR-based loans to an alternative reference rate on or before June 30, 2023. The guidance under ASC 848 will be available for a limited time, generally through December 31, 2022. The Company expects to adopt the LIBOR transition relief allowed under this standard, and does not expect such adoption to have a material impact on the consolidated financial statements. In March 2022, the FASB issued ASU 2022-01, "Derivatives and Hedging (ASC 815): Fair Value Hedging - Portfolio Layer Method." ASC 815 currently permits only prepayable financial assets and one or more beneficial interests secured by a portfolio of prepayable financial instruments to be included in a last-of-layer closed portfolio. The amendments in this Update allow nonprepayable financial assets to also be included in a closed portfolio hedged using the portfolio layer method. That expanded scope permits an entity to apply the same portfolio hedging method to both prepayable and nonpreapayble financial assets, thereby allowing consistent accounting for similar hedges. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. The Company does not expect the adoption of this standard to have a material impact on the consolidated financial statements. In March 2022, the FASB issued ASU 2022-02, "Financial Instruments - Credit Losses (ASC 326): Troubled Debt Restructurings (TDRs) and Vintage Disclosures." The guidance amends ASC 326 to eliminate the accounting guidance for TDRs by creditors, while enhancing disclosure requirements for certain loan refinancing and restructuring activities by creditors when a borrower is experiencing financial difficulty. Specifically, rather than applying TDR recognition and measurement guidance, creditors will determine whether a modification results in a new loan or continuation of existing loan. These amendments are intended to enhance existing disclosure requirements and introduce new requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. Additionally, the amendments to ASC 326 require that an entity disclose current-period gross write-offs by year of origination within the vintage disclosures, which requires that an entity disclose the amortized cost basis of financing receivables by credit quality indicator and class of financing receivable by year of origination. The guidance is only for entities that have adopted the amendments in Update 2016-13 for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. Early adoption using prospective application, including adoption in an interim period where the guidance should be applied as of the beginning of the fiscal year, is permitted. The Company elected to early adopt the provisions of the ASU related to modifications during the second quarter of 2022, with retrospective application to January 1, 2022. Adoption of this portion of the standard did not have a material impact on the consolidated financial statements. The Company is currently assessing the impact of vintage disclosure provisions of ASU 2022-02 on its disclosures; however, the Company does not expect the adoption of this portion of the standard to have a material impact on the consolidated financial statements. Reclassification Certain amounts appearing in the consolidated financial statements and notes thereto for prior periods have been reclassified to conform with the current presentation. The reclassifications had no effect on net income or stockholders' equity as previously reported.

SECURITIES

6 Months Ended

Jun. 30, 2022

Investments, Debt and Equity Securities [Abstract]

SECURITIES

Debt securities purchased with the intent and ability to hold to their maturity are classified as held-to-maturity securities. All other investment securities are classified as available-for-sale securities.

Available-for-Sale Securities

Information related to the amortized cost, fair value and allowance for credit losses of securities available-for-sale and the related gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) is provided in the table below.


(dollars in thousands)	Amortized Cost		Gross Unrealized Gain		Gross Unrealized Losses		Allowance for Credit Losses		Fair Value
June 30, 2022
U.S. Treasury securities	$	2,249	$	0	$	(15)	$	0	$	2,234
U.S. government sponsored agencies	161,587		0		(19,326)		0		142,261
Mortgage-backed securities: residential	619,651		261		(61,790)		0		558,122

State and municipal securities	692,698		622		(95,357)		0		597,963
Total	$	1,476,185	$	883	$	(176,488)	$	0	$	1,300,580

December 31, 2021
U.S. Treasury securities	$	900	$	0	$	0	$	0	$	900
U.S. government sponsored agencies	145,858		39		(2,445)		0		143,452
Mortgage-backed securities: residential	487,157		4,455		(4,936)		0		486,676
Mortgage-backed securities: commercial	522		1		0		0		523
State and municipal securities	742,532		25,749		(1,274)		0		767,007
Total	$	1,376,969	$	30,244	$	(8,655)	$	0	$	1,398,558

Held-to-Maturity Securities

Information related to the amortized cost, fair value and allowance for credit losses of securities held-to-maturity and the related gross unrealized gains and losses is presented in the table below.


(dollars in thousands)	Amortized Cost		Gross Unrealized Gain		Gross Unrealized Losses		Allowance for Credit Losses		Fair Value
June 30, 2022
State and municipal securities	$	127,411	$	0	$	(14,061)	$	0	$	113,350

On April 1, 2022, the Company elected to transfer securities from available-for-sale to held-to-maturity due to overall balance sheet management strategies. The fair value of securities transferred was $127.0 million from available-for-sale to held-to-maturity. The unrealized loss on the securities transferred from available-for-sale to held-to-maturity was $24.4 million ($19.3 million, net of tax) at the date of the transfer based on the fair value of the securities on the transfer date. The Company has the current intent and ability to hold the transferred securities until maturity. Any net unrealized gain or loss on the transferred securities included in accumulated other comprehensive income (loss) at the time of the transfer will be amortized over the remaining life of the underlying security as an adjustment to the yield on those securities. There were no securities transferred from available-for-sale to held-to-maturity during the six months ended June 30, 2021 and there were no securities classified as held-to-maturity at December 31, 2021.

Information regarding the fair value and amortized cost of available-for-sale and held-to-maturity debt securities by maturity as of June 30, 2022 is presented below. Maturity information is based on contractual maturity for all securities other than mortgage-backed securities. Actual maturities of securities may differ from contractual maturities because borrowers may have the right to prepay the obligation without a prepayment penalty.


	Available-for-Sale				Held-to-Maturity
(dollars in thousands)	Amortized Cost		Fair Value		Amortized Cost		Fair Value
Due in one year or less	$	3,403	$	3,394	$	0	$	0
Due after one year through five years	8,802		8,866		0		0
Due after five years through ten years	57,634		56,380		0		0
Due after ten years	786,695		673,818		127,411		113,350
	856,534		742,458		127,411		113,350
Mortgage-backed securities	619,651		558,122		0		0
Total debt securities	$	1,476,185	$	1,300,580	$	127,411	$	113,350

Available-for-sale securities proceeds, gross gains and gross losses are presented below.


	Three months ended June 30,				Six Months Ended June 30,
(dollars in thousands)	2022		2021		2022		2021
Sales of securities available-for-sale
Proceeds	$	0	$	458	$	0	$	13,964
Gross gains	0		44		0		797
Gross losses	0		0		0		0
Number of securities	0		1		0		8

In accordance with ASU No. 2017-8, purchase premiums for callable securities are amortized to the earliest call date and premiums on non-callable securities as well as discounts are recognized in interest income using the interest method over the terms of the securities or over the estimated lives of mortgage-backed securities. Gains and losses on sales are based on the amortized cost of the security sold and recorded on the trade date.

Securities with fair values of $253.3 million and $300.8 million were pledged as of June 30, 2022 and December 31, 2021, respectively, as collateral for borrowings from the Federal Home Loan Bank and Federal Reserve Bank and for other purposes as permitted or required by law.

Unrealized Loss Analysis on Available-for-Sale and Held-to-Maturity Securities

Information regarding available-for-sale securities with unrealized losses as of June 30, 2022 and December 31, 2021 is presented on the following page. The tables divide the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more.


	Less than 12 months				12 months or more				Total
(dollars in thousands)	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
June 30, 2022
U.S. Treasury securities	$	2,234	$	15	$	0	$	0	$	2,234	$	15
U.S. government sponsored agencies	106,954		13,796		35,307		5,530		142,261		19,326
Mortgage-backed securities: residential	447,418		43,772		100,785		18,018		548,203		61,790

State and municipal securities	510,360		91,660		10,848		3,697		521,208		95,357
Total available-for-sale	$	1,066,966	$	149,243	$	146,940	$	27,245	$	1,213,906	$	176,488

December 31, 2021
U.S. government sponsored agencies	$	85,968	$	1,364	$	28,676	$	1,081	$	114,644	$	2,445
Mortgage-backed securities: residential	272,264		4,076		22,792		860		295,056		4,936

State and municipal securities	138,659		1,274		0		0		138,659		1,274
Total available-for-sale	$	496,891	$	6,714	$	51,468	$	1,941	$	548,359	$	8,655

Information regarding held-to-maturity securities with unrealized losses as of June 30, 2022 is presented below. The table divides the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more. No investment securities were designated as held-to-maturity at December 31, 2021.


	Less than 12 months				12 months or more				Total
(dollars in thousands)	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
June 30, 2022
State and municipal securities	$	113,350	$	14,061	$	0	$	0	$	113,350	$	14,061

The total number of securities with unrealized losses as of June 30, 2022 and December 31, 2021 is presented below.


	Available-for-sale			Held-to-maturity
	Less than 12 months	12 months or more	Total	Less than 12 months	12 months or more	Total
June 30, 2022
U.S. Treasury securities	6	0	6	0	0	0
U.S. government sponsored agencies	11	6	17	0	0	0
Mortgage-backed securities: residential	114	15	129	0	0	0
Mortgage-backed securities: commercial	0	0	0	0	0	0
State and municipal securities	468	11	479	41	0	41
Total temporarily impaired	599	32	631	41	0	41

December 31, 2021
U.S. government sponsored agencies	8	5	13	0	0	0
Mortgage-backed securities: residential	29	3	32	0	0	0

State and municipal securities	80	0	80	0	0	0
Total temporarily impaired	117	8	125	0	0	0

Available-for-sale debt securities in unrealized loss positions are evaluated for impairment related to credit losses at least quarterly. For available-for sale debt securities in an unrealized loss position, management first assesses whether it intends to sell, or it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through the consolidated income statement. For available-for sale debt securities that do not meet the above criteria and for held-to-maturity securities, management evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically

related to the security and the issuer, among other factors. If this assessment indicates that a credit loss exists, management compares the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses is recorded, limited to the amount that the fair value of the security is less than its amortized cost basis. For available-for-sale debt securities, any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income (loss), net of applicable taxes.

No allowance for credit losses for available-for-sale debt securities was recorded at June 30, 2022 or December 31, 2021. No allowance for credit losses for held-to-maturity debt securities was recorded at June 30, 2022. Accrued interest receivable on securities totaled $9.5 million and $7.4 million at June 30, 2022 and December 31, 2021, respectively, and is excluded from the estimate of credit losses.

The U.S. government sponsored agencies and mortgage-backed securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major credit rating agencies, and have a long history of no credit losses. Therefore, for those securities, we do not record expected credit losses. State and municipal securities credit losses are benchmarked against highly rated municipal securities of similar duration, as published by Moody's, resulting in an immaterial allowance for credit losses.

LOANS

6 Months Ended

Jun. 30, 2022

Receivables [Abstract]

LOANS


(dollars in thousands)	June 30, 2022				December 31, 2021
Commercial and industrial loans:
Working capital lines of credit loans	$	726,798	16.4	%	$	652,861	15.2	%
Non-working capital loans	802,994		18.2		736,608		17.2
Total commercial and industrial loans	1,529,792		34.6		1,389,469		32.4

Commercial real estate and multi-family residential loans:
Construction and land development loans	418,284		9.4		379,813		8.9
Owner occupied loans	726,531		16.4		739,371		17.2
Nonowner occupied loans	635,477		14.4		588,458		13.7
Multifamily loans	173,875		3.9		247,204		5.8
Total commercial real estate and multi-family residential loans	1,954,167		44.1		1,954,846		45.6

Agri-business and agricultural loans:
Loans secured by farmland	194,248		4.4		206,331		4.8
Loans for agricultural production	193,654		4.4		239,494		5.6
Total agri-business and agricultural loans	387,902		8.8		445,825		10.4

Other commercial loans:	93,157		2.1		73,490		1.7
Total commercial loans	3,965,018		89.6		3,863,630		90.1

Consumer 1-4 family mortgage loans:
Closed end first mortgage loans	190,988		4.3		176,561		4.1
Open end and junior lien loans	172,449		3.9		156,238		3.6
Residential construction and land development loans	10,075		0.2		11,921		0.3
Total consumer 1-4 family mortgage loans	373,512		8.4		344,720		8.0

Other consumer loans	88,683		2.0		82,755		1.9
Total consumer loans	462,195		10.4		427,475		9.9
Subtotal	4,427,213		100.0	%	4,291,105		100.0	%
Less: Allowance for credit losses	(67,523)				(67,773)
Net deferred loan fees	(2,514)				(3,264)
Loans, net	$	4,357,176			$	4,220,068

The recorded investment in loans does not include accrued interest, which totaled $11.0 million and $10.0 million at June 30, 2022 and December 31, 2021, respectively.

The Company had $320,000 and $350,000 in residential real estate loans in the process of foreclosure as of June 30, 2022 and December 31, 2021, respectively.

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY

6 Months Ended

Jun. 30, 2022

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY

The Company maintains an allowance for credit losses to provide for expected credit losses. Losses are charged against the allowance when management believes that the principal is uncollectable. Subsequent recoveries, if any, are credited to the allowance. Allocations of the allowance are made for specific loans and for pools of similar types of loans, although the entire allowance is available for any loan that, in management’s judgment, should be charged against the allowance. A provision for credit losses is taken based on management’s ongoing evaluation of the appropriate allowance balance. A formal evaluation of the adequacy of the credit loss allowance is conducted monthly. The ultimate recovery of all loans is susceptible to future market factors beyond the Company’s control.

The level of credit loss provision is influenced by growth in the overall loan portfolio, emerging market risk, emerging concentration risk, commercial loan focus and large credit concentration, new industry lending activity, general economic conditions and historical loss analysis. In addition, management gives consideration to changes in the facts and circumstances

of watch list credits, which includes the security position of the borrower, in determining the appropriate level of the credit loss provision. Furthermore, management’s overall view on credit quality is a factor in the determination of the provision.

The determination of the appropriate allowance is inherently subjective, as it requires significant estimates by management. The Company has an established process to determine the adequacy of the allowance for credit losses that generally includes consideration of changes in the nature and volume of the loan portfolio and overall portfolio quality, along with current and forecasted economic conditions that may affect borrowers’ ability to repay. Consideration is not limited to these factors although they represent the most commonly cited factors. To determine the specific allocation levels for individual credits, management considers the current valuation of collateral and the amounts and timing of expected future cash flows as the primary measures. Management also considers trends in adversely classified loans based upon an ongoing review of those credits. With respect to pools of similar loans, an appropriate level of general allowance is determined by portfolio segment using a probability of default-loss given default (“PD/LGD”) model, subject to a floor. A default can be triggered by one of several different asset quality factors, including past due status, nonaccrual status, material modification status or if the loan has had a charge-off. This PD is then combined with a LGD derived from historical charge-off data to construct a default rate. This loss rate is then supplemented with adjustments for reasonable and supportable forecasts of relevant economic indicators, particularly the unemployment rate forecast from the Federal Open Market Committee’s Summary of Economic Projections, and other environmental factors based on the risks present for each portfolio segment. These environmental factors include consideration of the following: levels of, and trends in, delinquencies and nonperforming loans; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards; other changes in lending policies, procedure, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. It is also possible that these factors could include social, political, economic, and terrorist events or activities. All of these factors are susceptible to change, which may be significant. As a result of this detailed process, the allowance results in two forms of allocations, specific and general. These two components represent the total allowance for credit losses deemed adequate to cover probable losses inherent in the loan portfolio.

Commercial loans are subject to a dual standardized grading process administered by the credit administration function. These grade assignments are performed independent of each other and a consensus is reached by credit administration and the loan review officer. Specific allowances are established in cases where management has identified significant conditions or circumstances related to an individual credit that indicate it should be evaluated on an individual basis. Considerations with respect to specific allocations for these individual credits include, but are not limited to, the following: (a) the sufficiency of the customer’s cash flow or net worth to repay the loan; (b) the adequacy of the discounted value of collateral relative to the loan balance; (c) whether the loan has been criticized in a regulatory examination; (d) whether the loan is nonperforming; (e) any other reasons the ultimate collectability of the loan may be in question; or (f) any unique loan characteristics that require special monitoring.

Allocations are also applied to categories of loans considered not to be individually analyzed, but for which the rate of loss is expected to be consistent with or greater than historical averages. Such allocations are based on past loss experience and information about specific borrower situations and estimated collateral values. These general pooled loan allocations are performed for portfolio segments of commercial and industrial; commercial real estate, multi-family, and construction; agri-business and agricultural; other commercial loans; and consumer 1-4 family mortgage and other consumer loans. General allocations of the allowance are determined by a historical loss rate based on the calculation of each pool’s probability of default-loss given default, subject to a floor. The length of the historical period for each pool is based on the average life of the pool. The historical loss rates are supplemented with consideration of economic conditions and portfolio trends.

Due to the imprecise nature of estimating the allowance for credit losses, the Company’s allowance for credit losses includes an unallocated component. The unallocated component of the allowance for credit losses incorporates the Company’s judgmental determination of potential expected losses that may not be fully reflected in other allocations, including factors such as the level of classified credits, economic uncertainties, industry trends impacting specific portfolio segments, broad portfolio quality trends, and trends in the composition of the Company’s large commercial loan portfolio and related large dollar exposures to individual borrowers. As a practical expedient, the Company has elected to disclose accrued interest separately from loan principal balances on the consolidated balance sheet. Additionally, when a loan is placed on non-accrual, interest payments are reversed through interest income.

For off balance sheet credit exposures outlined in the ASU at 326-20-30-11, it is the Company’s position that nearly all of the unfunded amounts on lines of credit are unconditionally cancellable, and therefore not subject to having a liability recorded.

The following tables present the activity in the allowance for credit losses by portfolio segment for the periods ended:


(dollars in thousands)	Commercial and Industrial		Commercial Real Estate and Multifamily Residential		Agri-business and Agricultural		Other Commercial		Consumer 1-4 Family Mortgage		Other Consumer		Unallocated		Total
Three Months Ended June 30, 2022
Beginning balance, April 1	$	31,322	$	26,257	$	4,761	$	1,058	$	2,606	$	1,040	$	482	$	67,526

Provision for credit losses	(139)		191		(8)		(345)		34		102		165		0
Loans charged-off	(13)		0		0		0		0		(85)		0		(98)
Recoveries	25		0		0		0		34		36		0		95
Net loans (charged-off) recovered	12		0		0		0		34		(49)		0		(3)
Ending balance	$	31,195	$	26,448	$	4,753	$	713	$	2,674	$	1,093	$	647	$	67,523


(dollars in thousands)	Commercial and Industrial		Commercial Real Estate and Multifamily Residential		Agri-business and Agricultural		Other Commercial		Consumer 1-4 Family Mortgage		Other Consumer		Unallocated		Total
Three Months Ended June 30, 2021
Beginning balance, April 1	$	32,052	$	29,445	$	3,901	$	1,172	$	3,384	$	1,293	$	597	$	71,844

Provision for credit losses	(187)		(1,160)		(291)		126		(221)		124		(91)		(1,700)
Loans charged-off	(162)		0		0		0		(32)		(73)		0		(267)
Recoveries	1,427		6		320		0		34		49		0		1,836
Net loans (charged-off) recovered	1,265		6		320		0		2		(24)		0		1,569
Ending balance	$	33,130	$	28,291	$	3,930	$	1,298	$	3,165	$	1,393	$	506	$	71,713


(dollars in thousands)	Commercial and Industrial		Commercial Real Estate and Multifamily Residential		Agri-business and Agricultural		Other Commercial		Consumer 1-4 Family Mortgage		Other Consumer		Unallocated		Total
Six Months Ended June 30, 2022
Beginning balance, January 1	$	30,595	$	26,535	$	5,034	$	1,146	$	2,866	$	1,147	$	450	$	67,773
Provision for credit losses	591		510		(281)		(433)		(214)		47		197		417
Loans charged-off	(32)		(597)		0		0		(22)		(187)		0		(838)
Recoveries	41		0		0		0		44		86		0		171
Net loans (charged-off) recovered	9		(597)		0		0		22		(101)		0		(667)
Ending balance	$	31,195	$	26,448	$	4,753	$	713	$	2,674	$	1,093	$	647	$	67,523


(dollars in thousands)	Commercial and Industrial		Commercial Real Estate and Multifamily Residential		Agri-business and Agricultural		Other Commercial		Consumer 1-4 Family Mortgage		Other Consumer		Unallocated		Total
Six Months Ended June 30, 2021
Beginning balance, January 1	$	28,333	$	22,907	$	3,043	$	416	$	2,619	$	951	$	3,139	$	61,408
Impact of adopting ASC 326	4,312		4,316		1,060		941		953		349		(2,881)		9,050
Provision for credit losses	(727)		1,125		(493)		(59)		(454)		137		248		(223)
Loans charged-off	(249)		(71)		0		0		(38)		(145)		0		(503)
Recoveries	1,461		14		320		0		85		101		0		1,981
Net loans (charged-off) recovered	1,212		(57)		320		0		47		(44)		0		1,478
Ending balance	$	33,130	$	28,291	$	3,930	$	1,298	$	3,165	$	1,393	$	506	$	71,713

Credit Quality Indicators:

The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes commercial loans individually by classifying the loans as to credit risk. This analysis is performed on a quarterly basis for Special Mention, Substandard and Doubtful grade loans and annually on Pass grade loans over $250,000.

The Company uses the following definitions for risk ratings:

Special Mention. Loans classified as Special Mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date.

Substandard. Loans classified as Substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected.

Doubtful. Loans classified as Doubtful have all the weaknesses inherent in those classified as Substandard, with the added characteristics that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable.

Loans are considered to be "Pass" rated when they are reviewed as part of the previously described process and do not meet the criteria above, which are evaluated and listed with Substandard commercial grade loans and consumer nonaccrual loans which are evaluated individually and listed with “Not Rated” loans. Loans listed as Not Rated are consumer loans or commercial loans with consumer characteristics included in groups of homogenous loans which are analyzed for credit quality indicators utilizing delinquency status.

The following table summarizes the risk category of loans by loan segment and origination date as of June 30, 2022:


(dollars in thousands)	2022		2021		2020		2019			2018		Prior		Term Total		Revolving		Total
Commercial and industrial loans:
Working capital lines of credit loans:
Pass	$	0	$	2,962	$	1,922	$	2,730		$	0	$	0	$	7,614	$	646,517	$	654,131
Special Mention	0		0		0		0			0		0		0		57,015		57,015
Substandard	0		0		0		0			0		0		0		15,732		15,732


Total	0		2,962		1,922		2,730			0		0		7,614		719,264		726,878
Non-working capital loans:
Pass	138,644		149,019		111,258		62,632			20,117		24,563		506,233		249,976		756,209
Special Mention	121		16,041		0		188			602		3,510		20,462		146		20,608
Substandard	681		2,501		6,291		744			2,103		4,823		17,143		2,932		20,075

Not Rated	1,478		1,906		1,474		581			292		56		5,787		0		5,787
Total	140,924		169,467		119,023		64,145			23,114		32,952		549,625		253,054		802,679
Commercial real estate and multi-family residential loans:
Construction and land development loans:
Pass	16,284		34,046		20,426		489			554		0		71,799		344,051		415,850
Special Mention	360		0		0		0			0		0		360		0		360



Total	16,644		34,046		20,426		489			554		0		72,159		344,051		416,210
Owner occupied loans:
Pass	50,037		161,126		170,041		103,797			74,503		116,093		675,597		30,153		705,750
Special Mention	117		6,221		0		850			89		8,927		16,204		0		16,204
Substandard	0		455		1,496		629			1,161		234		3,975		0		3,975


Total	50,154		167,802		171,537		105,276			75,753		125,254		695,776		30,153		725,929
Nonowner occupied loans:
Pass	81,440		136,381		142,092		107,374			20,484		79,173		566,944		56,731		623,675
Special Mention	0		11,436		0		0			0		0		11,436		0		11,436



Total	81,440		147,817		142,092		107,374			20,484		79,173		578,380		56,731		635,111
Multifamily loans:
Pass	1,915		25,916		37,559		36,109		17,105	11,805		16,742		130,046		21,528		151,574
Special Mention	22,077		0		0		0			0		0		22,077		0		22,077



Total	23,992		25,916		37,559		36,109			11,805		16,742		152,123		21,528		173,651
Agri-business and agricultural loans:
Loans secured by farmland:
Pass	22,371		45,319		31,514		11,720			8,832		21,224		140,980		48,216		189,196
Special Mention	260		0		1,676		1,868			0		200		4,004		882		4,886
Substandard	0		0		0		0			0		144		144		0		144


Total	22,631		45,319		33,190		13,588			8,832		21,568		145,128		49,098		194,226
Loans for agricultural production:
Pass	1,599		30,747		23,772		4,025			9,790		4,998		74,931		105,093		180,024
Special Mention	0		415		7,266		996			0		0		8,677		5,042		13,719



Total	1,599		31,162		31,038		5,021			9,790		4,998		83,608		110,135		193,743
Other commercial loans:
Pass	14,457		6,016		19,786		702			1,136		13,741		55,838		33,533		89,371
Special Mention	0		0		0		0			0		3,500		3,500		0		3,500



Total	14,457		6,016		19,786		702			1,136		17,241		59,338		33,533		92,871
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans
Pass	5,661		13,358		13,878		5,111			5,344		4,204		47,556		3,964		51,520

Substandard	0		0		0		0			87		1,893		1,980		0		1,980

Not Rated	28,136		46,425		21,645		6,921			3,023		31,073		137,223		0		137,223
Total	33,797		59,783		35,523		12,032			8,454		37,170		186,759		3,964		190,723
Open end and junior lien loans
Pass	0		646		368		80			102		0		1,196		4,767		5,963

Substandard	0		0		0		0			48		2		50		61		111

Not Rated	34,616		16,577		3,968		4,501			2,285		2,787		64,734		103,371		168,105
Total	34,616		17,223		4,336		4,581			2,435		2,789		65,980		108,199		174,179
Residential construction loans




Not Rated	3,332		3,972		1,018		307			134		1,255		10,018		0		10,018
Total	3,332		3,972		1,018		307			134		1,255		10,018		0		10,018
Other consumer loans
Pass	616		2,192		513		1,111			0		1,036		5,468		20,011		25,479

Substandard	0		0		0		215			0		0		215		41		256

Not Rated	12,364		17,487		11,424		5,280			4,087		1,991		52,633		10,113		62,746
Total	12,980		19,679		11,937		6,606			4,087		3,027		58,316		30,165		88,481
TOTAL	$	436,566	$	731,164	$	629,387	$	358,960		$	166,578	$	342,169	$	2,664,824	$	1,759,875	$	4,424,699

As of June 30, 2022, $5.2 million in PPP loans were included in the "Pass" category of non-working capital commercial and industrial loans. These loans were included in this risk rating category because they are fully guaranteed by the SBA.

The following table summarizes the risk category of loans by loan segment and origination date as of December 31, 2021:


(dollars in thousands)	2021		2020		2019		2018			2017		Prior		Term Total		Revolving		Total
Commercial and industrial loans:
Working capital lines of credit loans:
Pass	$	3,699	$	830	$	3,360	$	0		$	0	$	0	$	7,889	$	558,634	$	566,523
Special Mention	0		0		0		0			0		0		0		60,441		60,441
Substandard	0		0		35		0			0		0		35		25,928		25,963


Total	3,699		830		3,395		0			0		0		7,924		645,003		652,927
Non-working capital loans:
Pass	185,374		139,157		79,477		38,899			19,415		18,489		480,811		203,794		684,605
Special Mention	17,728		0		225		979			2,350		1,426		22,708		0		22,708
Substandard	2,996		6,948		1,091		2,534			5,465		426		19,460		3,321		22,781

Not Rated	2,265		1,758		837		563			128		14		5,565		0		5,565
Total	208,363		147,863		81,630		42,975			27,358		20,355		528,544		207,115		735,659
Commercial real estate and multi-family residential loans:
Construction and land development loans:
Pass	35,136		30,224		1,276		998			0		0		67,634		310,396		378,030




Total	35,136		30,224		1,276		998			0		0		67,634		310,396		378,030
Owner occupied loans:
Pass	135,861		169,404		124,117		85,070			78,155		93,925		686,532		29,611		716,143
Special Mention	6,555		0		880		933			7,387		1,235		16,990		0		16,990
Substandard	489		1,570		909		1,758			694		238		5,658		0		5,658


Total	142,905		170,974		125,906		87,761			86,236		95,398		709,180		29,611		738,791
Nonowner occupied loans:
Pass	146,342		154,433		107,262		19,054			31,023		59,154		517,268		44,362		561,630
Special Mention	11,825		331		0		0			0		14,253		26,409		0		26,409



Total	158,167		154,764		107,262		19,054			31,023		73,407		543,677		44,362		588,039
Multifamily loans:
Pass	84,678		53,195		36,575		12,286		17,105	14,574		9,793		211,101		13,434		224,535
Special Mention	0		0		0		0			22,252		0		22,252		0		22,252



Total	84,678		53,195		36,575		12,286			36,826		9,793		233,353		13,434		246,787
Agri-business and agricultural loans:
Loans secured by farmland:
Pass	47,532		37,035		16,249		10,469			10,454		17,021		138,760		61,774		200,534
Special Mention	0		1,985		2,303		0			180		30		4,498		918		5,416
Substandard	207		0		0		0			0		145		352		0		352


Total	47,739		39,020		18,552		10,469			10,634		17,196		143,610		62,692		206,302
Loans for agricultural production:
Pass	36,238		25,855		4,224		11,072			1,331		4,178		82,898		138,142		221,040
Special Mention	448		8,642		1,171		0			0		0		10,261		8,272		18,533



Total	36,686		34,497		5,395		11,072			1,331		4,178		93,159		146,414		239,573
Other commercial loans:
Pass	6,556		21,111		3,243		1,273			8,592		7,460		48,235		21,145		69,380
Special Mention	0		0		0		0			0		3,798		3,798		0		3,798



Total	6,556		21,111		3,243		1,273			8,592		11,258		52,033		21,145		73,178
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans
Pass	14,635		16,173		5,312		5,903			3,049		3,221		48,293		5,005		53,298
Special Mention	0		0		0		0			0		1,274		1,274		0		1,274


Not Rated	45,089		27,738		9,248		5,217			7,628		26,321		121,241		482		121,723
Total	59,724		43,911		14,560		11,120			10,677		30,816		170,808		5,487		176,295
Open end and junior lien loans
Pass	679		379		159		313			0		0		1,530		5,074		6,604

Substandard	0		0		0		0			0		0		0		98		98

Not Rated	21,945		5,624		5,987		3,899			1,653		1,526		40,634		110,523		151,157
Total	22,624		6,003		6,146		4,212			1,653		1,526		42,164		115,695		157,859
Residential construction loans




Not Rated	7,926		1,537		960		138			171		1,125		11,857		0		11,857
Total	7,926		1,537		960		138			171		1,125		11,857		0		11,857
Other consumer loans
Pass	3,401		957		1,523		0			1,155		0		7,036		12,998		20,034

Substandard	36		23		230		0			0		0		289		0		289

Not Rated	21,652		14,931		7,474		5,844			1,890		1,203		52,994		9,227		62,221
Total	25,089		15,911		9,227		5,844			3,045		1,203		60,319		22,225		82,544
TOTAL	$	839,292	$	719,840	$	414,127	$	207,202		$	217,546	$	266,255	$	2,664,262	$	1,623,579	$	4,287,841

As of December 31, 2021, $26.2 million in PPP loans were included in the "Pass" category of non-working capital commercial and industrial loans. These loans were included in this risk rating category because they are fully guaranteed by the SBA.

Nonaccrual and Past Due Loans:

The Company does not record interest on nonaccrual loans until principal is recovered. For all loan classes, a loan is generally placed on nonaccrual status when principal or interest becomes 90 days past due unless it is well secured and in the process of collection, or earlier when concern exists as to the ultimate collectability of principal or interest. Interest accrued but not received is reversed against earnings. Cash interest received on these loans is applied to the principal balance until the principal is recovered or until the loan returns to accrual status. Loans may be returned to accrual status when all the principal and interest amounts contractually due are brought current, remain current for a prescribed period, and future payments are reasonably assured.

The following table presents the aging of the amortized cost basis in past due loans as of June 30, 2022 by class of loans and loans past due 90 days or more and still accruing by class of loan:


(dollars in thousands)	Loans Not Past Due		30-89 Days Past Due		Greater than 89 Days Past Due and Accruing		Total Accruing		Total Nonaccrual		Nonaccrual With No Allowance For Credit Loss		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	726,862	$	16	$	0	$	722,396	$	4,482	$	3,511	$	726,878
Non-working capital loans	802,679		0		0		798,382		4,297		234		802,679
Commercial real estate and multi-family residential loans:
Construction and land development loans	416,210		0		0		416,210		0		0		416,210
Owner occupied loans	725,929		0		0		722,936		2,993		1,498		725,929
Nonowner occupied loans	635,111		0		0		635,111		0		0		635,111
Multifamily loans	173,651		0		0		173,651		0		0		173,651
Agri-business and agricultural loans:
Loans secured by farmland	194,226		0		0		194,081		145		0		194,226
Loans for agricultural production	193,743		0		0		193,743		0		0		193,743
Other commercial loans	92,545		326		0		92,871		0		0		92,871
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans	190,408		248		67		190,513		210		140		190,723
Open end and junior lien loans	174,036		106		37		174,069		110		110		174,179
Residential construction loans	10,018		0		0		10,018		0		0		10,018
Other consumer loans	88,395		86		0		88,225		256		0		88,481
Total	$	4,423,813	$	782	$	104	$	4,412,206	$	12,493	$	5,493	$	4,424,699

As of June 30, 2022 there were an insignificant number of loans 30-89 days past due or greater than 89 days past due on nonaccrual. Additionally, interest income recognized on nonaccrual loans was insignificant during the six month period ended June 30, 2022.

The following table presents the aging of the amortized cost basis in past due loans as of December 31, 2021 by class of loans and loans past due 90 days or more and still accruing by class of loan:


(dollars in thousands)	Loans Not Past Due		30-89 Days Past Due		Greater than 89 Days Past Due and Accruing		Total Accruing		Total Nonaccrual		Nonaccrual With No Allowance For Credit Loss		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	652,903	$	24	$	0	$	646,961	$	5,966	$	5,200	$	652,927
Non-working capital loans	735,658		1		0		731,063		4,596		229		735,659
Commercial real estate and multi-family residential loans:
Construction and land development loans	378,030		0		0		378,030		0		0		378,030
Owner occupied loans	738,791		0		0		735,157		3,634		2,129		738,791
Nonowner occupied loans	588,039		0		0		588,039		0		0		588,039
Multifamily loans	246,787		0		0		246,787		0		0		246,787
Agri-business and agricultural loans:
Loans secured by farmland	206,302		0		0		205,967		335		0		206,302
Loans for agricultural production	239,573		0		0		239,573		0		0		239,573
Other commercial loans	73,178		0		0		73,178		0		0		73,178
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans	175,678		500		117		176,240		55		55		176,295
Open end and junior lien loans	157,729		130		0		157,761		98		98		157,859
Residential construction loans	11,857		0		0		11,857		0		0		11,857
Other consumer loans	82,472		72		0		82,255		289		0		82,544
Total	$	4,286,997	$	727	$	117	$	4,272,868	$	14,973	$	7,711	$	4,287,841

As of December 31, 2021 there were an insignificant number of loans 30-89 days past due or greater than 89 days past due on nonaccrual. Additionally, interest income recognized on nonaccrual loans was insignificant during the year ended December 31, 2021.

When management determines that foreclosure is probable, expected credit losses for collateral dependent loans are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. A loan is considered collateral dependent when the borrower is experiencing financial difficulty and the loan is expected to be repaid substantially through the operation or sale of the collateral. The class of loan represents the primary collateral type associated with the loan. Significant quarter over quarter changes are reflective of changes in nonaccrual status and not necessarily associated with credit quality indicators like appraisal value.

The following tables present the amortized cost basis of collateral dependent loans by class of loan as of:


	June 30, 2022
(dollars in thousands)	Real Estate		General Business Assets		Other		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	4,693	$	0	$	4,693
Non-working capital loans	478		8,865		229		9,572
Commercial real estate and multi-family residential loans:
Owner occupied loans	336		1,495		1,161		2,992

Agri-business and agricultural loans:
Loans secured by farmland	0		145		0		145
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans	1,981		0		0		1,981
Open end and junior lien loans	111		0		0		111
Other consumer loans	0		0		41		41
Total	$	2,906	$	15,198	$	1,431	$	19,535


	December 31, 2021
(dollars in thousands)	Real Estate		General Business Assets		Other		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	5,966	$	0	$	5,966
Non-working capital loans	1,606		9,475		229		11,310
Commercial real estate and multi-family residential loans:
Owner occupied loans	1,435		1,505		1,161		4,101

Agri-business and agricultural loans:
Loans secured by farmland	190		145		0		335
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans	3,081		0		0		3,081
Open end and junior lien loans	98		0		0		98
Other consumer loans	0		0		59		59
Total	$	6,312	$	17,091	$	1,449	$	24,950

Modifications:

The allowance for credit losses incorporates an estimate of lifetime expected credit losses and is recorded on each asset upon origination. The starting point for the estimate of the allowance for credit losses is historical loss information, which includes loses from modifications of receivables to borrowers experiencing financial difficulty. The Company uses a probability of default/loss given default model to determine the allowance for credit losses. An assessment of whether a borrower is experiencing financial difficulty is made at the time of a modification.

Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses, a change to the allowance for credit losses is generally not recorded upon modification. Occasionally, the Company modifies loans by providing principal forgiveness that is deemed to be uncollectible; therefore, that portion of the loan is written off, resulting in a reduction of the amortized cost basis and a corresponding adjustment to the allowance for credit losses. Additionally, the Company may allow a loan to go interest only for a specified period of time.

During the three and six months ended June 30, 2022, no loans received a material modification based on borrower financial difficulty.

Troubled Debt Restructurings (Prior to January 1, 2022):

Prior to the partial adoption of ASU 2022-02 on January 1, 2022, which had an immaterial impact on the Company's allowance for credit losses, troubled debt restructured loans were included in the totals for individually analyzed loans. The following are disclosures related to troubled debt restructured loans in prior periods.

Troubled debt restructured loans are included in the totals for individually analyzed loans. The Company has allocated $5.8 million of specific reserves to customers whose loan terms have been modified in troubled debt restructurings as of December 31, 2021. The Company is not committed to lend additional funds to debtors whose loans have been modified in a trouble debt restructuring.


(dollars in thousands)	December 31, 2021
Accruing troubled debt restructured loans	$	5,121
Nonaccrual troubled debt restructured loans	6,218
Total troubled debt restructured loans	$	11,339

During the three and six months ended June 30, 2021, no loans were modified as troubled debt restructurings.

BORROWINGS	6 Months Ended
BORROWINGS	Jun. 30, 2022
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS No advances were outstanding with the Federal Home Loan Bank ("FHLB") as of June 30, 2022. For the period ended December 31, 2021, the Company had an advance outstanding from the Federal Home Loan Bank (“FHLB”) in the amount of $75.0 million. The advance was a ten-year fixed-rate putable advance with an interest rate of 0.39% and a maturity date of March 4, 2030. The note required monthly interest payments and was secured by residential real estate loans and securities. The FHLB exercised the putable option on the advance during the second quarter of 2022 and the note was repaid by the Company. On August 2, 2019 the Company entered into an unsecured revolving credit agreement with another financial institution allowing the Company to borrow up to $30.0 million; this credit agreement was subsequently amended and renewed on July 30, 2022. Funds provided under the agreement may be used to repurchase shares of the Company’s common stock under the share repurchase program, which was reauthorized by the Company’s board of directors on April 13, 2021, and for general operations. The credit agreement includes a negative pledge agreement whereby the Company agrees not to pledge or otherwise encumber the stock of the Bank. The credit agreement has a one year term which may be amended, extended, modified or renewed. There were no outstanding borrowings on the credit agreement at June 30, 2022 and December 31, 2021.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI https://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1E
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (i)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

+ Details

FAIR VALUE DISCLOSURES

6 Months Ended

Jun. 30, 2022

Fair Value Disclosures [Abstract]

FAIR VALUE DISCLOSURES

Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values:

Level 1 Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date.

Level 2 Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

Level 3 Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability.

The Company used the following methods and significant assumptions to estimate the fair value of each type of financial instrument:

Securities: Securities available-for-sale and held-to-maturity are valued primarily by a third party pricing service. The fair values of securities available-for-sale and held-to-maturity are determined on a recurring basis by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs) or pricing models which utilize significant observable inputs such as matrix pricing. This is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). These models utilize the market approach with standard inputs that include, but are not limited to benchmark yields, reported trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers and reference data. For certain municipal securities that are not rated and observable inputs about the specific issuer are not available, fair values are estimated using observable data from other municipal securities presumed to be similar or other market data on other non-rated municipal securities (Level 3 inputs).

The Company’s Finance Department, which is responsible for all accounting and SEC disclosure compliance, and the Company’s Treasury Department, which is responsible for investment portfolio management and asset/liability modeling, are the two areas that determine the Company’s valuation policies and procedures. Both of these areas report directly to the Executive Vice President and Chief Financial Officer of the Company. For assets or liabilities that may be considered for Level 3 fair value measurement on a recurring basis, these two departments and the Executive Vice President and Chief Financial Officer determine the appropriate level of the assets or liabilities under consideration. If there are new assets or liabilities that are determined to be Level 3 by this group, the Risk Management Committee of the Company and the Audit Committee of the Board are made aware of such assets at their next scheduled meeting.

Securities pricing is obtained on securities from a third party pricing service and all security prices are tested annually against prices from another third party provider and reviewed with a market value price tolerance variance that varies by sector: municipal securities +/-5%, government MBS/CMO +/-3% and U.S. treasuries +/-1%. If any securities fall outside the tolerance threshold and have a variance of $100,000 or more, a determination of materiality is made for the amount over the threshold. Any security that would have a material threshold difference would be further investigated to determine why the variance exists and if any action is needed concerning the security pricing for that individual security. Changes in market value are reviewed monthly in aggregate by security type and any material changes are reviewed to determine why they exist. At least annually, the pricing methodology of the pricing service is received and reviewed to support the fair value levels used by the Company. A detailed pricing evaluation is requested and reviewed on any security determined to be fair valued using unobservable inputs by the pricing service.

Mortgage banking derivative: The fair values of mortgage banking derivatives are based on observable market data as of the measurement date (Level 2).

Interest rate swap derivatives: Our derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The majority of market inputs are actively quoted and can be validated through external sources, including brokers, market transactions and third-party pricing services. The fair value of interest rate swap derivatives is determined by pricing or valuation models using observable market data as of the measurement date (Level 2).

Collateral dependent loans: Collateral dependent loans with specific allocations of the allowance for credit losses are generally based on the fair value of the underlying collateral when repayment is expected solely from the collateral. Fair value is determined using several methods. Generally, the fair value of real estate is based on appraisals by qualified third party appraisers. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and result in a Level 3 classification of the inputs for determining fair value. In addition, the Company’s management routinely applies internal discount factors to the value of appraisals used in the fair value evaluation of collateral dependent loans. The deductions to the appraisals take into account changing business factors and market conditions, as well as value impairment in cases where the appraisal date predates a likely change in market conditions. Commercial real estate is generally discounted from its appraised value by 0-50% with the higher discounts applied to real estate that is determined to have a thin trading market or to be specialized collateral. In addition to real estate, the Company’s management evaluates other types of collateral as follows: (a) raw and finished inventory is discounted from its cost or book value by 35-65%, depending on the marketability of the goods (b) finished goods are generally discounted by 30-60%, depending on the ease of marketability, cost of transportation or

scope of use of the finished good (c) work in process inventory is typically discounted by 50%-100%, depending on the length of manufacturing time, types of components used in the completion process, and the breadth of the user base (d) equipment is valued at a percentage of depreciated book value or recent appraised value, if available, and is typically discounted at 30-70% after various considerations including age and condition of the equipment, marketability, breadth of use, and whether the equipment includes unique components or add-ons; and (e) marketable securities are discounted by 10%-30%, depending on the type of investment, age of valuation report and general market conditions. This methodology is based on a market approach and typically results in a Level 3 classification of the inputs for determining fair value.

Mortgage servicing rights: As of June 30, 2022, the fair value of the Company’s Level 3 servicing assets for residential mortgage loans (“MSRs”) was $3.0 million, carried at amortized cost of $3.0 million less a $14,000 valuation reserve. These residential mortgage loans have a weighted average interest rate of 3.40%, a weighted average maturity of 21 years and are secured by homes generally within the Company’s market area of Northern Indiana and Indianapolis. A third-party valuation is used to estimate fair value by stratifying the portfolios on the basis of certain risk characteristics, including loan type and interest rate. Impairment is estimated based on an income approach. The inputs used include estimates of prepayment speeds, discount rate, cost to service, escrow account earnings, contractual servicing fee income, ancillary income, late fees and float income. The most significant assumption used to value MSRs is prepayment rate. Prepayment rates are estimated based on published industry consensus prepayment rates. The most significant unobservable assumption is the discount rate. At June 30, 2022, the constant prepayment speed (“PSA”) used was 178 and discount rate used was 9.0%. At December 31, 2021, the PSA used was 249 and the discount rate used was 9.5%.

Other real estate owned: Nonrecurring adjustments to certain commercial and residential real estate properties classified as other real estate owned are measured at the lower of carrying amount or fair value less costs to sell. Fair values are generally based on third party appraisals of the property and are reviewed by the Company’s internal appraisal officer. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable properties used to determine value. Such adjustments are usually significant and result in a Level 3 classification. In addition, the Company’s management may apply discount factors to the appraisals to take into account changing business factors and market conditions, as well as value impairment in cases where the appraisal date predates a likely change in market conditions. In cases where the carrying amount exceeds the fair value, less costs to sell, an impairment loss is recognized.

Real estate mortgage loans held-for-sale: Real estate mortgage loans held-for-sale are carried at the lower of cost or fair value, as determined by outstanding commitments, from third party investors, and result in a Level 2 classification.

The tables below presents the balances of assets measured at fair value on a recurring basis:


	June 30, 2022
	Fair Value Measurements Using						Assets at Fair Value
(dollars in thousands)	Level 1		Level 2		Level 3
Assets:
U.S. Treasury securities	$	2,234	$	0	$	0	$	2,234
U.S. government sponsored agency securities	0		142,261		0		142,261
Mortgage-backed securities: residential	0		558,122		0		558,122

State and municipal securities	0		594,363		3,600		597,963
Total securities available-for-sale	2,234		1,294,746		3,600		1,300,580
Mortgage banking derivative	0		168		0		168
Interest rate swap derivative	0		26,370		0		26,370
Total assets	$	2,234	$	1,321,284	$	3,600	$	1,327,118

Liabilities:
Mortgage banking derivative	$	0	$	5	$	0	$	5
Interest rate swap derivative	0		26,372		0		26,372
Total liabilities	$	0	$	26,377	$	0	$	26,377


	December 31, 2021
	Fair Value Measurements Using						Assets at Fair Value
(dollars in thousands)	Level 1		Level 2		Level 3
Assets:
U.S. Treasury securities	$	900	$	0	$	0	$	900
U.S. government sponsored agency securities	0		143,452		0		143,452
Mortgage-backed securities: residential	0		486,676		0		486,676
Mortgage-backed securities: commercial	0		523		0		523
State and municipal securities	0		764,964		2,043		767,007
Total securities available-for-sale	900		1,395,615		2,043		1,398,558
Mortgage banking derivative	0		398		0		398
Interest rate swap derivative	0		14,309		0		14,309
Total assets	$	900	$	1,410,322	$	2,043	$	1,413,265

Liabilities:
Mortgage banking derivative	$	0	$	2	$	0	$	2
Interest rate swap derivative	0		14,329		0		14,329
Total liabilities	$	0	$	14,331	$	0	$	14,331

The fair value of Level 3 available-for-sale securities was immaterial and thus did not require additional recurring fair value disclosure.

The tables below presents the balances of assets measured at fair value on a nonrecurring basis:


	June 30, 2022
	Fair Value Measurements Using						Assets at Fair Value
(dollars in thousands)	Level 1		Level 2		Level 3
Assets
Collateral dependent loans:
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	0	$	303	$	303
Non-working capital loans	0		0		3,614		3,614
Commercial real estate and multi-family residential loans:
Owner occupied loans	0		0		466		466

Agri-business and agricultural loans:
Loans secured by farmland	0		0		45		45


Total collateral dependent loans	0		0		4,428		4,428
Other real estate owned	0		0		196		196
Total assets	$	0	$	0	$	4,624	$	4,624


	December 31, 2021
	Fair Value Measurements Using						Assets at Fair Value
(dollars in thousands)	Level 1		Level 2		Level 3
Assets
Collateral dependent loans:
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	0	$	247	$	247
Non-working capital loans	0		0		5,095		5,095
Commercial real estate and multi-family residential loans:
Owner occupied loans	0		0		791		791
Agri-business and agricultural loans:
Loans secured by farmland	0		0		231		231


Total collateral dependent loans	0		0		6,364		6,364
Other real estate owned	0		0		196		196
Total assets	$	0	$	0	$	6,560	$	6,560

The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at June 30, 2022:


(dollars in thousands)	Fair Value		Valuation Methodology	Unobservable Inputs	Average		Range of Inputs
Collateral dependent loans:
Commercial and industrial	$	3,917	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	70	%	31%-99%

Collateral dependent loans:
Commercial real estate and multi-family residential loans	466		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	69	%	69%

Collateral dependent loans:
Agribusiness and agricultural	45		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	69	%	69%
Other real estate owned	196		Appraisals	Discount to reflect current market conditions and ultimate collectability	38	%

The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at December 31, 2021:


(dollars in thousands)	Fair Value		Valuation Methodology	Unobservable Inputs	Average		Range of Inputs
Collateral dependent loans:
Commercial and industrial	$	5,342	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	65	%	22%-99%

Collateral dependent loans:
Commercial real estate and multi-family residential loans	791		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	51	%	34%-68%

Collateral dependent loans:
Agribusiness and agricultural	231		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	35	%	3%-68%
Other real estate owned	196		Appraisals	Discount to reflect current market conditions and ultimate collectability	38	%

The following tables contain the estimated fair values and the related carrying values of the Company’s financial instruments. Items which are not financial instruments are not included.


	June 30, 2022
	Carrying Value		Estimated Fair Value
(dollars in thousands)			Level 1		Level 2		Level 3		Total
Financial Assets:
Cash and cash equivalents	$	169,515	$	168,054	$	1,461	$	0	$	169,515
Securities available-for-sale	1,300,580		2,234		1,294,746		3,600		1,300,580
Securities held-to-maturity	127,411		0		113,350		0		113,350
Real estate mortgages held-for-sale	2,646		0		2,704		0		2,704
Loans, net	4,357,176		0		0		4,219,490		4,219,490
Mortgage banking derivative	168		0		168		0		168
Interest rate swap derivative	26,370		0		26,370		0		26,370
Federal Reserve and Federal Home Loan Bank Stock	12,840		N/A		N/A		N/A		N/A
Accrued interest receivable	20,733		0		9,692		11,041		20,733
Financial Liabilities:
Certificates of deposit	761,914		0		764,731		0		764,731
All other deposits	4,859,670		4,859,670		0		0		4,859,670

Mortgage banking derivative	5		0		5		0		5
Interest rate swap derivative	26,372		0		26,372		0		26,372
Standby letters of credit	144		0		0		144		144
Accrued interest payable	1,948		80		1,868		0		1,948


	December 31, 2021
	Carrying Value		Estimated Fair Value
(dollars in thousands)			Level 1		Level 2		Level 3		Total
Financial Assets:
Cash and cash equivalents	$	683,240	$	681,286	$	1,954	$	0	$	683,240
Securities available-for-sale	1,398,558		900		1,395,615		2,043		1,398,558
Real estate mortgages held-for-sale	7,470		0		7,634		0		7,634
Loans, net	4,220,068		0		0		4,144,000		4,144,000
Mortgage banking derivative	398		0		398		0		398
Interest rate swap derivative	14,309		0		14,309		0		14,309
Federal Reserve and Federal Home Loan Bank Stock	13,772		N/A		N/A		N/A		N/A
Accrued interest receivable	17,674		0		7,689		9,985		17,674
Financial Liabilities:
Certificates of deposit	829,518		0		833,617		0		833,617
All other deposits	4,905,889		4,905,889		0		0		4,905,889

Federal Home Loan Bank advances	75,000		0		66,118		0		66,118
Mortgage banking derivative	2		0		2		0		2
Interest rate swap derivative	14,329		0		14,329		0		14,329
Standby letters of credit	272		0		0		272		272
Accrued interest payable	2,619		84		2,535		0		2,619

OFFSETTING ASSETS AND LIABILITIES

6 Months Ended

Jun. 30, 2022

OFFSETTING ASSETS AND LIABILITIES

OFFSETTING ASSETS AND LIABILITIES

The following tables summarize gross and net information about financial instruments and derivative instruments that are offset in the statement of financial position or that are subject to an enforceable master netting arrangement at June 30, 2022 and December 31, 2021.


	June 30, 2022
	Gross Amounts of Recognized Assets/Liabilities		Gross Amounts Offset in the Statement of Financial Position		Net Amounts presented in the Statement of Financial Position		Gross Amounts Not Offset in the Statement of Financial Position				Net Amount
(dollars in thousands)							Financial Instruments		Cash Collateral Position
Assets
Interest Rate Swap Derivatives	$	26,370	$	0	$	26,370	$	0	$	(27,085)	$	(715)
Total Assets	$	26,370	$	0	$	26,370	$	0	$	(27,085)	$	(715)
Liabilities
Interest Rate Swap Derivatives	$	26,372	$	0	$	26,372	$	0	$	(90)	$	26,282
Total Liabilities	$	26,372	$	0	$	26,372	$	0	$	(90)	$	26,282


	December 31, 2021
	Gross Amounts of Recognized Assets/Liabilities		Gross Amounts Offset in the Statement of Financial Position		Net Amounts presented in the Statement of Financial Position		Gross Amounts Not Offset in the Statement of Financial Position				Net Amount
(dollars in thousands)							Financial Instruments		Cash Collateral Position
Assets
Interest Rate Swap Derivatives	$	14,309	$	0	$	14,309	$	0	$	(2,255)	$	12,054
Total Assets	$	14,309	$	0	$	14,309	$	0	$	(2,255)	$	12,054
Liabilities
Interest Rate Swap Derivatives	$	14,329	$	0	$	14,329	$	0	$	(7,995)	$	6,334
Total Liabilities	$	14,329	$	0	$	14,329	$	0	$	(7,995)	$	6,334

If an event of default occurs causing an early termination of an interest rate swap derivative, any early termination amount payable to one party by the other party may be reduced by set-off against any other amount payable by the one party to the other party. If a default in performance of any obligation of a repurchase agreement occurs, each party will set-off property held in respect of transactions against obligations owing in respect of any other transactions.

EARNINGS PER SHARE

6 Months Ended

Jun. 30, 2022

Earnings Per Share [Abstract]

EARNINGS PER SHARE

Basic earnings per common share is net income divided by the weighted average number of common shares outstanding during the period, which includes shares held in treasury on behalf of participants in the Company’s Directors Fee Deferral Plan, and share repurchases. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable under stock based awards and warrants, none of which were antidilutive.


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Weighted average shares outstanding for basic earnings per common share	25,527,896		25,473,497		25,521,618		25,465,621
Dilutive effect of stock based awards	169,681		128,566		178,290		131,222
Weighted average shares outstanding for diluted earnings per common share	25,697,577		25,602,063		25,699,908		25,596,843

Basic earnings per common share	$	1.00	$	0.96	$	1.93	$	1.86
Diluted earnings per common share	$	1.00	$	0.95	$	1.92	$	1.85

ACCUMULATED OTHER COMPREHENSIVE INCOME

6 Months Ended

Jun. 30, 2022

OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the three months ended June 30, 2022 and 2021, all shown net of tax:


(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at April 1, 2022	$	(92,751)	$	(936)	$	(93,687)
Other comprehensive income (loss) before reclassification	(65,179)		0		(65,179)
Amounts reclassified from accumulated other comprehensive income (loss)	305		27		332
Net current period other comprehensive income (loss)	(64,874)		27		(64,847)
Balance at June 30, 2022	$	(157,625)	$	(909)	$	(158,534)


(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at April 1, 2021	$	16,503	$	(1,393)	$	15,110
Other comprehensive income (loss) before reclassification	7,151		0		7,151
Amounts reclassified from accumulated other comprehensive income (loss)	(35)		45		10
Net current period other comprehensive income (loss)	7,116		45		7,161
Balance at June 30, 2021	$	23,619	$	(1,348)	$	22,271

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the six months ended June 30, 2022 and 2021, all shown net of tax:


(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at January 1, 2022	$	17,056	$	(963)	$	16,093
Other comprehensive income (loss) before reclassification	(174,986)		0		(174,986)
Amounts reclassified from accumulated other comprehensive income (loss)	305		54		359
Net current period other comprehensive income (loss)	(174,681)		54		(174,627)
Balance at June 30, 2022	$	(157,625)	$	(909)	$	(158,534)


(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at January 1, 2021	$	29,182	$	(1,438)	$	27,744
Other comprehensive income (loss) before reclassification	(4,933)		0		(4,933)
Amounts reclassified from accumulated other comprehensive income (loss)	(630)		90		(540)
Net current period other comprehensive income (loss)	(5,563)		90		(5,473)
Balance at June 30, 2021	$	23,619	$	(1,348)	$	22,271

Reclassifications out of other accumulated comprehensive loss for the three months ended June 30, 2022 are as follows:

Details about
Accumulated Other
Comprehensive
Income (Loss) Components

Amount
Reclassified From Accumulated Other Comprehensive Income

Affected Line Item
in the Statement Where Net Income is Presented

(dollars in thousands)

Amortization of unrealized losses on held-to-maturity securities

(386)

Interest income

Tax effect

Income tax expense

(305)

Net of tax

Amortization of defined benefit pension items

(36)

Other expense

Tax effect

Income tax expense

(27)

Net of tax

Total reclassifications for the period

(332)

Net income

Reclassifications out of other accumulated comprehensive income for the three months ended June 30, 2021 are as follows:

Details about
Accumulated Other
Comprehensive
Income (Loss) Components

Amount
Reclassified From Accumulated Other Comprehensive Income

Affected Line Item
in the Statement Where Net Income is Presented

(dollars in thousands)

Realized gains and losses on available-for-sale securities

Net securities gains

Tax effect

(9)

Income tax expense

Net of tax

Amortization of defined benefit pension items

(60)

Other expense

Tax effect

Income tax expense

(45)

Net of tax

Total reclassifications for the period

(10)

Net income

Reclassifications out of other accumulated comprehensive loss for the six months ended June 30, 2022 are as follows:

Details about
Accumulated Other
Comprehensive
Income (Loss) Components

Amount
Reclassified From Accumulated Other Comprehensive Income

Affected Line Item
in the Statement Where Net Income is Presented

(dollars in thousands)

Amortization of unrealized losses on held-to-maturity securities

(386)

Interest income

Tax effect

Income tax expense

(305)

Net of tax

Amortization of defined benefit pension items

(72)

Other expense

Tax effect

Income tax expense

(54)

Net of tax

Total reclassifications for the period

(359)

Net income

Reclassifications out of other accumulated comprehensive income for the six months ended June 30, 2021 are as follows:

Details about
Accumulated Other
Comprehensive
Income (Loss) Components

Amount
Reclassified From Accumulated Other Comprehensive Income

Affected Line Item
in the Statement Where Net Income is Presented

(dollars in thousands)

Realized gains and losses on available-for-sale securities

797

Net securities gains

Tax effect

(167)

Income tax expense

630

Net of tax

Amortization of defined benefit pension items

(120)

Other expense

Tax effect

Income tax expense

(90)

Net of tax

Total reclassifications for the period

540

Net income

LEASES

6 Months Ended

Jun. 30, 2022

Leases [Abstract]

LEASES

The Company leases certain office facilities under long-term operating lease agreements. The leases expire at various dates through 2037 and some include renewal options. Many of these leases require the payment of property taxes, insurance premiums, maintenance, utilities and other costs. In many cases, rentals are subject to increase in relation to a cost-of-living index. The Company accounts for lease and non-lease components together as a single lease component. The Company determines if an arrangement is a lease at inception. Operating leases are recorded as a right-of-use ("ROU") lease assets and are included in other assets on the consolidated balance sheet. The Company's corresponding lease obligations are included in other liabilities on the consolidated balance sheet. ROU lease assets represent the Company's right to use an underlying asset for the lease term and lease obligations represent the Company's obligation to make lease payments arising from the lease. Operating ROU lease assets and obligations are recognized at the commencement date based on the present value of lease payments over the lease term. As most of the Company's leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The ROU lease asset also includes any lease payments made and excludes lease incentives. The Company's lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option.

Lease expense for lease payments is recognized on a straight-line basis over the lease term. Short-term leases are leases having a term of twelve months or less. The Company recognizes short-term leases on a straight-line basis and does not record a related lease asset or liability for such leases, as allowed as a practical expedient of the standard.

The following is a maturity analysis of the operating lease liabilities as of June 30, 2022:


Years ending December 31, (in thousands)	Operating Lease Obligation
2022	$	354
2023	717
2024	734
2025	752
2026	731
2027 and thereafter	2,938
Total undiscounted lease payments	6,226
Less imputed interest	(667)
Lease liability	$	5,559
Right-of-use asset	$	5,559


	Three months ended June 30,						Six Months Ended June 30,
(dollars in thousands)	2022			2021			2022			2021
Lease cost
Operating lease cost	$	163		$	135		$	333		$	270
Short-term lease cost	8			6			14			12
Total lease cost	$	171		$	141		$	347		$	282

Other information
Operating cash outflows from operating leases	$	163		$	135		$	333		$	270
Weighted-average remaining lease term - operating leases	8.5 years			8.3 years			8.5 years			8.3 years
Weighted average discount rate - operating leases	2.5		%	2.8		%	2.5		%	2.8		%

CONTINGENCIES	6 Months Ended
CONTINGENCIES	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIESLakeland Financial Corporation and its subsidiaries are defendants in various legal proceedings arising in the normal course of business. In the opinion of management, based on present information including advice of legal counsel, the ultimate resolution of these proceedings is not expected to have a material effect on the Company's consolidated financial position or results of operations.

BASIS OF PRESENTATION (Policies)	6 Months Ended
BASIS OF PRESENTATION (Policies)	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation Policy	This report is filed for Lakeland Financial Corporation (the "Company"), which has two wholly owned subsidiaries, Lake City Bank (the "Bank") and LCB Risk Management, a captive insurance company. Also included in this report are results for the Bank’s wholly owned subsidiary, LCB Investments II, Inc. ("LCB Investments"), which manages the Bank’s investment securities portfolio. LCB Investments owns LCB Funding, Inc. ("LCB Funding"), a real estate investment trust. All significant inter-company balances and transactions have been eliminated in consolidation.
Basis of Accounting Policy	The unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information and with the instructions for Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements and are unaudited. In the opinion of management, all adjustments (all of which are normal and recurring in nature) considered necessary for a fair presentation have been included. Operating results for the three and six months ended June 30, 2022 are not necessarily indicative of the results that may be expected for any subsequent reporting periods, including the year ending December 31, 2022. The Company’s 2021 Annual Report on Form 10-K should be read in conjunction with these statements.
Newly Issued But Not Yet Effective Accounting Standards	Newly Issued But Not Yet Effective Accounting Standards On March 12, 2020, the FASB issued Accounting Standards Update (ASU) 2020-04, "Reference Rate Reform (ASC 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting." ASC 848 contains optional expedients and exceptions for applying generally accepted accounting principles to contract modifications and hedging relationships, subject to meeting certain criteria, that reference LIBOR or another reference rate expected to be discontinued. The Company has formed a cross-functional project team to lead the transition from LIBOR to a planned adoption of reference rates which could include Secured Overnight Financing Rate (“SOFR”), amongst others. The Company has identified certain loans that renewed prior to 2021 and obtained updated reference rate language at the time of renewal. Additionally, management is utilizing the timeline guidance published by the Alternative Reference Rates Committee to develop and achieve internal milestones during this transitional period. The Company's policy is to adhere to the International Swaps and Derivatives Association 2020 IBOR Fallbacks Protocol that was released on October 23, 2020. The Company discontinued the use of new LIBOR-based loans by December 31, 2021, according to regulatory guidelines. The Company plans to transition LIBOR-based loans to an alternative reference rate on or before June 30, 2023. The guidance under ASC 848 will be available for a limited time, generally through December 31, 2022. The Company expects to adopt the LIBOR transition relief allowed under this standard, and does not expect such adoption to have a material impact on the consolidated financial statements. In March 2022, the FASB issued ASU 2022-01, "Derivatives and Hedging (ASC 815): Fair Value Hedging - Portfolio Layer Method." ASC 815 currently permits only prepayable financial assets and one or more beneficial interests secured by a portfolio of prepayable financial instruments to be included in a last-of-layer closed portfolio. The amendments in this Update allow nonprepayable financial assets to also be included in a closed portfolio hedged using the portfolio layer method. That expanded scope permits an entity to apply the same portfolio hedging method to both prepayable and nonpreapayble financial assets, thereby allowing consistent accounting for similar hedges. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. The Company does not expect the adoption of this standard to have a material impact on the consolidated financial statements. In March 2022, the FASB issued ASU 2022-02, "Financial Instruments - Credit Losses (ASC 326): Troubled Debt Restructurings (TDRs) and Vintage Disclosures." The guidance amends ASC 326 to eliminate the accounting guidance for TDRs by creditors, while enhancing disclosure requirements for certain loan refinancing and restructuring activities by creditors when a borrower is experiencing financial difficulty. Specifically, rather than applying TDR recognition and measurement guidance, creditors will determine whether a modification results in a new loan or continuation of existing loan. These amendments are intended to enhance existing disclosure requirements and introduce new requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. Additionally, the amendments to ASC 326 require that an entity disclose current-period gross write-offs by year of origination within the vintage disclosures, which requires that an entity disclose the amortized cost basis of financing receivables by credit quality indicator and class of financing receivable by year of origination. The guidance is only for entities that have adopted the amendments in Update 2016-13 for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. Early adoption using prospective application, including adoption in an interim period where the guidance should be applied as of the beginning of the fiscal year, is permitted. The Company elected to early adopt the provisions of the ASU related to modifications during the second quarter of 2022, with retrospective application to January 1, 2022. Adoption of this portion of the standard did not have a material impact on the consolidated financial statements. The Company is currently assessing the impact of vintage disclosure provisions of ASU 2022-02 on its disclosures; however, the Company does not expect the adoption of this portion of the standard to have a material impact on the consolidated financial statements.
Reclassification	Reclassification Certain amounts appearing in the consolidated financial statements and notes thereto for prior periods have been reclassified to conform with the current presentation. The reclassifications had no effect on net income or stockholders' equity as previously reported.
Allowance for Credit Losses and Credit Quality	The Company maintains an allowance for credit losses to provide for expected credit losses. Losses are charged against the allowance when management believes that the principal is uncollectable. Subsequent recoveries, if any, are credited to the allowance. Allocations of the allowance are made for specific loans and for pools of similar types of loans, although the entire allowance is available for any loan that, in management’s judgment, should be charged against the allowance. A provision for credit losses is taken based on management’s ongoing evaluation of the appropriate allowance balance. A formal evaluation of the adequacy of the credit loss allowance is conducted monthly. The ultimate recovery of all loans is susceptible to future market factors beyond the Company’s control. The level of credit loss provision is influenced by growth in the overall loan portfolio, emerging market risk, emerging concentration risk, commercial loan focus and large credit concentration, new industry lending activity, general economic conditions and historical loss analysis. In addition, management gives consideration to changes in the facts and circumstances of watch list credits, which includes the security position of the borrower, in determining the appropriate level of the credit loss provision. Furthermore, management’s overall view on credit quality is a factor in the determination of the provision. The determination of the appropriate allowance is inherently subjective, as it requires significant estimates by management. The Company has an established process to determine the adequacy of the allowance for credit losses that generally includes consideration of changes in the nature and volume of the loan portfolio and overall portfolio quality, along with current and forecasted economic conditions that may affect borrowers’ ability to repay. Consideration is not limited to these factors although they represent the most commonly cited factors. To determine the specific allocation levels for individual credits, management considers the current valuation of collateral and the amounts and timing of expected future cash flows as the primary measures. Management also considers trends in adversely classified loans based upon an ongoing review of those credits. With respect to pools of similar loans, an appropriate level of general allowance is determined by portfolio segment using a probability of default-loss given default (“PD/LGD”) model, subject to a floor. A default can be triggered by one of several different asset quality factors, including past due status, nonaccrual status, material modification status or if the loan has had a charge-off. This PD is then combined with a LGD derived from historical charge-off data to construct a default rate. This loss rate is then supplemented with adjustments for reasonable and supportable forecasts of relevant economic indicators, particularly the unemployment rate forecast from the Federal Open Market Committee’s Summary of Economic Projections, and other environmental factors based on the risks present for each portfolio segment. These environmental factors include consideration of the following: levels of, and trends in, delinquencies and nonperforming loans; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards; other changes in lending policies, procedure, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. It is also possible that these factors could include social, political, economic, and terrorist events or activities. All of these factors are susceptible to change, which may be significant. As a result of this detailed process, the allowance results in two forms of allocations, specific and general. These two components represent the total allowance for credit losses deemed adequate to cover probable losses inherent in the loan portfolio. Commercial loans are subject to a dual standardized grading process administered by the credit administration function. These grade assignments are performed independent of each other and a consensus is reached by credit administration and the loan review officer. Specific allowances are established in cases where management has identified significant conditions or circumstances related to an individual credit that indicate it should be evaluated on an individual basis. Considerations with respect to specific allocations for these individual credits include, but are not limited to, the following: (a) the sufficiency of the customer’s cash flow or net worth to repay the loan; (b) the adequacy of the discounted value of collateral relative to the loan balance; (c) whether the loan has been criticized in a regulatory examination; (d) whether the loan is nonperforming; (e) any other reasons the ultimate collectability of the loan may be in question; or (f) any unique loan characteristics that require special monitoring. Allocations are also applied to categories of loans considered not to be individually analyzed, but for which the rate of loss is expected to be consistent with or greater than historical averages. Such allocations are based on past loss experience and information about specific borrower situations and estimated collateral values. These general pooled loan allocations are performed for portfolio segments of commercial and industrial; commercial real estate, multi-family, and construction; agri-business and agricultural; other commercial loans; and consumer 1-4 family mortgage and other consumer loans. General allocations of the allowance are determined by a historical loss rate based on the calculation of each pool’s probability of default-loss given default, subject to a floor. The length of the historical period for each pool is based on the average life of the pool. The historical loss rates are supplemented with consideration of economic conditions and portfolio trends. Due to the imprecise nature of estimating the allowance for credit losses, the Company’s allowance for credit losses includes an unallocated component. The unallocated component of the allowance for credit losses incorporates the Company’s judgmental determination of potential expected losses that may not be fully reflected in other allocations, including factors such as the level of classified credits, economic uncertainties, industry trends impacting specific portfolio segments, broad portfolio quality trends, and trends in the composition of the Company’s large commercial loan portfolio and related large dollar exposures to individual borrowers. As a practical expedient, the Company has elected to disclose accrued interest separately from loan principal balances on the consolidated balance sheet. Additionally, when a loan is placed on non-accrual, interest payments are reversed through interest income. For off balance sheet credit exposures outlined in the ASU at 326-20-30-11, it is the Company’s position that nearly all of the unfunded amounts on lines of credit are unconditionally cancellable, and therefore not subject to having a liability recorded.
Leases	The Company leases certain office facilities under long-term operating lease agreements. The leases expire at various dates through 2037 and some include renewal options. Many of these leases require the payment of property taxes, insurance premiums, maintenance, utilities and other costs. In many cases, rentals are subject to increase in relation to a cost-of-living index. The Company accounts for lease and non-lease components together as a single lease component. The Company determines if an arrangement is a lease at inception. Operating leases are recorded as a right-of-use ("ROU") lease assets and are included in other assets on the consolidated balance sheet. The Company's corresponding lease obligations are included in other liabilities on the consolidated balance sheet. ROU lease assets represent the Company's right to use an underlying asset for the lease term and lease obligations represent the Company's obligation to make lease payments arising from the lease. Operating ROU lease assets and obligations are recognized at the commencement date based on the present value of lease payments over the lease term. As most of the Company's leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The ROU lease asset also includes any lease payments made and excludes lease incentives. The Company's lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Short-term leases are leases having a term of twelve months or less. The Company recognizes short-term leases on a straight-line basis and does not record a related lease asset or liability for such leases, as allowed as a practical expedient of the standard.

- Definition

Disclosure of accounting policy for financing receivable.

+ References + Details

SECURITIES (Tables)

6 Months Ended

Jun. 30, 2022

Investments, Debt and Equity Securities [Abstract]

Schedule of Available-For-Sale Securities


(dollars in thousands)	Amortized Cost		Gross Unrealized Gain		Gross Unrealized Losses		Allowance for Credit Losses		Fair Value
June 30, 2022
U.S. Treasury securities	$	2,249	$	0	$	(15)	$	0	$	2,234
U.S. government sponsored agencies	161,587		0		(19,326)		0		142,261
Mortgage-backed securities: residential	619,651		261		(61,790)		0		558,122

State and municipal securities	692,698		622		(95,357)		0		597,963
Total	$	1,476,185	$	883	$	(176,488)	$	0	$	1,300,580

December 31, 2021
U.S. Treasury securities	$	900	$	0	$	0	$	0	$	900
U.S. government sponsored agencies	145,858		39		(2,445)		0		143,452
Mortgage-backed securities: residential	487,157		4,455		(4,936)		0		486,676
Mortgage-backed securities: commercial	522		1		0		0		523
State and municipal securities	742,532		25,749		(1,274)		0		767,007
Total	$	1,376,969	$	30,244	$	(8,655)	$	0	$	1,398,558

Debt Securities, Held-to-Maturity

Information related to the amortized cost, fair value and allowance for credit losses of securities held-to-maturity and the related gross unrealized gains and losses is presented in the table below.


(dollars in thousands)	Amortized Cost		Gross Unrealized Gain		Gross Unrealized Losses		Allowance for Credit Losses		Fair Value
June 30, 2022
State and municipal securities	$	127,411	$	0	$	(14,061)	$	0	$	113,350

Schedule of Available-For-Sale Securities By Maturity


	Available-for-Sale				Held-to-Maturity
(dollars in thousands)	Amortized Cost		Fair Value		Amortized Cost		Fair Value
Due in one year or less	$	3,403	$	3,394	$	0	$	0
Due after one year through five years	8,802		8,866		0		0
Due after five years through ten years	57,634		56,380		0		0
Due after ten years	786,695		673,818		127,411		113,350
	856,534		742,458		127,411		113,350
Mortgage-backed securities	619,651		558,122		0		0
Total debt securities	$	1,476,185	$	1,300,580	$	127,411	$	113,350

Schedule of Sales of Securities Available For Sale

Available-for-sale securities proceeds, gross gains and gross losses are presented below.


	Three months ended June 30,				Six Months Ended June 30,
(dollars in thousands)	2022		2021		2022		2021
Sales of securities available-for-sale
Proceeds	$	0	$	458	$	0	$	13,964
Gross gains	0		44		0		797
Gross losses	0		0		0		0
Number of securities	0		1		0		8

Debt Securities, Available-for-sale, Unrealized Loss Position, Fair Value


	Less than 12 months				12 months or more				Total
(dollars in thousands)	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
June 30, 2022
U.S. Treasury securities	$	2,234	$	15	$	0	$	0	$	2,234	$	15
U.S. government sponsored agencies	106,954		13,796		35,307		5,530		142,261		19,326
Mortgage-backed securities: residential	447,418		43,772		100,785		18,018		548,203		61,790

State and municipal securities	510,360		91,660		10,848		3,697		521,208		95,357
Total available-for-sale	$	1,066,966	$	149,243	$	146,940	$	27,245	$	1,213,906	$	176,488

December 31, 2021
U.S. government sponsored agencies	$	85,968	$	1,364	$	28,676	$	1,081	$	114,644	$	2,445
Mortgage-backed securities: residential	272,264		4,076		22,792		860		295,056		4,936

State and municipal securities	138,659		1,274		0		0		138,659		1,274
Total available-for-sale	$	496,891	$	6,714	$	51,468	$	1,941	$	548,359	$	8,655

Debt Securities, Held-To-Maturity, Unrealized Loss Position, Fair Value


	Less than 12 months				12 months or more				Total
(dollars in thousands)	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
June 30, 2022
State and municipal securities	$	113,350	$	14,061	$	0	$	0	$	113,350	$	14,061

Schedule of Quantitative Disclosure of Available-For-Sale Securities

The total number of securities with unrealized losses as of June 30, 2022 and December 31, 2021 is presented below.


	Available-for-sale			Held-to-maturity
	Less than 12 months	12 months or more	Total	Less than 12 months	12 months or more	Total
June 30, 2022
U.S. Treasury securities	6	0	6	0	0	0
U.S. government sponsored agencies	11	6	17	0	0	0
Mortgage-backed securities: residential	114	15	129	0	0	0
Mortgage-backed securities: commercial	0	0	0	0	0	0
State and municipal securities	468	11	479	41	0	41
Total temporarily impaired	599	32	631	41	0	41

December 31, 2021
U.S. government sponsored agencies	8	5	13	0	0	0
Mortgage-backed securities: residential	29	3	32	0	0	0

State and municipal securities	80	0	80	0	0	0
Total temporarily impaired	117	8	125	0	0	0

LOANS (Tables)

6 Months Ended

Jun. 30, 2022

Receivables [Abstract]

Schedule of Loans


(dollars in thousands)	June 30, 2022				December 31, 2021
Commercial and industrial loans:
Working capital lines of credit loans	$	726,798	16.4	%	$	652,861	15.2	%
Non-working capital loans	802,994		18.2		736,608		17.2
Total commercial and industrial loans	1,529,792		34.6		1,389,469		32.4

Commercial real estate and multi-family residential loans:
Construction and land development loans	418,284		9.4		379,813		8.9
Owner occupied loans	726,531		16.4		739,371		17.2
Nonowner occupied loans	635,477		14.4		588,458		13.7
Multifamily loans	173,875		3.9		247,204		5.8
Total commercial real estate and multi-family residential loans	1,954,167		44.1		1,954,846		45.6

Agri-business and agricultural loans:
Loans secured by farmland	194,248		4.4		206,331		4.8
Loans for agricultural production	193,654		4.4		239,494		5.6
Total agri-business and agricultural loans	387,902		8.8		445,825		10.4

Other commercial loans:	93,157		2.1		73,490		1.7
Total commercial loans	3,965,018		89.6		3,863,630		90.1

Consumer 1-4 family mortgage loans:
Closed end first mortgage loans	190,988		4.3		176,561		4.1
Open end and junior lien loans	172,449		3.9		156,238		3.6
Residential construction and land development loans	10,075		0.2		11,921		0.3
Total consumer 1-4 family mortgage loans	373,512		8.4		344,720		8.0

Other consumer loans	88,683		2.0		82,755		1.9
Total consumer loans	462,195		10.4		427,475		9.9
Subtotal	4,427,213		100.0	%	4,291,105		100.0	%
Less: Allowance for credit losses	(67,523)				(67,773)
Net deferred loan fees	(2,514)				(3,264)
Loans, net	$	4,357,176			$	4,220,068

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (Tables)

6 Months Ended

Jun. 30, 2022

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY

Summary of Risk Category of Loans by Loan Segment and Origination Date and Credit Quality Indicators

The following table summarizes the risk category of loans by loan segment and origination date as of June 30, 2022:


(dollars in thousands)	2022		2021		2020		2019			2018		Prior		Term Total		Revolving		Total
Commercial and industrial loans:
Working capital lines of credit loans:
Pass	$	0	$	2,962	$	1,922	$	2,730		$	0	$	0	$	7,614	$	646,517	$	654,131
Special Mention	0		0		0		0			0		0		0		57,015		57,015
Substandard	0		0		0		0			0		0		0		15,732		15,732


Total	0		2,962		1,922		2,730			0		0		7,614		719,264		726,878
Non-working capital loans:
Pass	138,644		149,019		111,258		62,632			20,117		24,563		506,233		249,976		756,209
Special Mention	121		16,041		0		188			602		3,510		20,462		146		20,608
Substandard	681		2,501		6,291		744			2,103		4,823		17,143		2,932		20,075

Not Rated	1,478		1,906		1,474		581			292		56		5,787		0		5,787
Total	140,924		169,467		119,023		64,145			23,114		32,952		549,625		253,054		802,679
Commercial real estate and multi-family residential loans:
Construction and land development loans:
Pass	16,284		34,046		20,426		489			554		0		71,799		344,051		415,850
Special Mention	360		0		0		0			0		0		360		0		360



Total	16,644		34,046		20,426		489			554		0		72,159		344,051		416,210
Owner occupied loans:
Pass	50,037		161,126		170,041		103,797			74,503		116,093		675,597		30,153		705,750
Special Mention	117		6,221		0		850			89		8,927		16,204		0		16,204
Substandard	0		455		1,496		629			1,161		234		3,975		0		3,975


Total	50,154		167,802		171,537		105,276			75,753		125,254		695,776		30,153		725,929
Nonowner occupied loans:
Pass	81,440		136,381		142,092		107,374			20,484		79,173		566,944		56,731		623,675
Special Mention	0		11,436		0		0			0		0		11,436		0		11,436



Total	81,440		147,817		142,092		107,374			20,484		79,173		578,380		56,731		635,111
Multifamily loans:
Pass	1,915		25,916		37,559		36,109		17,105	11,805		16,742		130,046		21,528		151,574
Special Mention	22,077		0		0		0			0		0		22,077		0		22,077



Total	23,992		25,916		37,559		36,109			11,805		16,742		152,123		21,528		173,651
Agri-business and agricultural loans:
Loans secured by farmland:
Pass	22,371		45,319		31,514		11,720			8,832		21,224		140,980		48,216		189,196
Special Mention	260		0		1,676		1,868			0		200		4,004		882		4,886
Substandard	0		0		0		0			0		144		144		0		144


Total	22,631		45,319		33,190		13,588			8,832		21,568		145,128		49,098		194,226
Loans for agricultural production:
Pass	1,599		30,747		23,772		4,025			9,790		4,998		74,931		105,093		180,024
Special Mention	0		415		7,266		996			0		0		8,677		5,042		13,719



Total	1,599		31,162		31,038		5,021			9,790		4,998		83,608		110,135		193,743
Other commercial loans:
Pass	14,457		6,016		19,786		702			1,136		13,741		55,838		33,533		89,371
Special Mention	0		0		0		0			0		3,500		3,500		0		3,500



Total	14,457		6,016		19,786		702			1,136		17,241		59,338		33,533		92,871
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans
Pass	5,661		13,358		13,878		5,111			5,344		4,204		47,556		3,964		51,520

Substandard	0		0		0		0			87		1,893		1,980		0		1,980

Not Rated	28,136		46,425		21,645		6,921			3,023		31,073		137,223		0		137,223
Total	33,797		59,783		35,523		12,032			8,454		37,170		186,759		3,964		190,723
Open end and junior lien loans
Pass	0		646		368		80			102		0		1,196		4,767		5,963

Substandard	0		0		0		0			48		2		50		61		111

Not Rated	34,616		16,577		3,968		4,501			2,285		2,787		64,734		103,371		168,105
Total	34,616		17,223		4,336		4,581			2,435		2,789		65,980		108,199		174,179
Residential construction loans




Not Rated	3,332		3,972		1,018		307			134		1,255		10,018		0		10,018
Total	3,332		3,972		1,018		307			134		1,255		10,018		0		10,018
Other consumer loans
Pass	616		2,192		513		1,111			0		1,036		5,468		20,011		25,479

Substandard	0		0		0		215			0		0		215		41		256

Not Rated	12,364		17,487		11,424		5,280			4,087		1,991		52,633		10,113		62,746
Total	12,980		19,679		11,937		6,606			4,087		3,027		58,316		30,165		88,481
TOTAL	$	436,566	$	731,164	$	629,387	$	358,960		$	166,578	$	342,169	$	2,664,824	$	1,759,875	$	4,424,699

The following table summarizes the risk category of loans by loan segment and origination date as of December 31, 2021:


(dollars in thousands)	2021		2020		2019		2018			2017		Prior		Term Total		Revolving		Total
Commercial and industrial loans:
Working capital lines of credit loans:
Pass	$	3,699	$	830	$	3,360	$	0		$	0	$	0	$	7,889	$	558,634	$	566,523
Special Mention	0		0		0		0			0		0		0		60,441		60,441
Substandard	0		0		35		0			0		0		35		25,928		25,963


Total	3,699		830		3,395		0			0		0		7,924		645,003		652,927
Non-working capital loans:
Pass	185,374		139,157		79,477		38,899			19,415		18,489		480,811		203,794		684,605
Special Mention	17,728		0		225		979			2,350		1,426		22,708		0		22,708
Substandard	2,996		6,948		1,091		2,534			5,465		426		19,460		3,321		22,781

Not Rated	2,265		1,758		837		563			128		14		5,565		0		5,565
Total	208,363		147,863		81,630		42,975			27,358		20,355		528,544		207,115		735,659
Commercial real estate and multi-family residential loans:
Construction and land development loans:
Pass	35,136		30,224		1,276		998			0		0		67,634		310,396		378,030




Total	35,136		30,224		1,276		998			0		0		67,634		310,396		378,030
Owner occupied loans:
Pass	135,861		169,404		124,117		85,070			78,155		93,925		686,532		29,611		716,143
Special Mention	6,555		0		880		933			7,387		1,235		16,990		0		16,990
Substandard	489		1,570		909		1,758			694		238		5,658		0		5,658


Total	142,905		170,974		125,906		87,761			86,236		95,398		709,180		29,611		738,791
Nonowner occupied loans:
Pass	146,342		154,433		107,262		19,054			31,023		59,154		517,268		44,362		561,630
Special Mention	11,825		331		0		0			0		14,253		26,409		0		26,409



Total	158,167		154,764		107,262		19,054			31,023		73,407		543,677		44,362		588,039
Multifamily loans:
Pass	84,678		53,195		36,575		12,286		17,105	14,574		9,793		211,101		13,434		224,535
Special Mention	0		0		0		0			22,252		0		22,252		0		22,252



Total	84,678		53,195		36,575		12,286			36,826		9,793		233,353		13,434		246,787
Agri-business and agricultural loans:
Loans secured by farmland:
Pass	47,532		37,035		16,249		10,469			10,454		17,021		138,760		61,774		200,534
Special Mention	0		1,985		2,303		0			180		30		4,498		918		5,416
Substandard	207		0		0		0			0		145		352		0		352


Total	47,739		39,020		18,552		10,469			10,634		17,196		143,610		62,692		206,302
Loans for agricultural production:
Pass	36,238		25,855		4,224		11,072			1,331		4,178		82,898		138,142		221,040
Special Mention	448		8,642		1,171		0			0		0		10,261		8,272		18,533



Total	36,686		34,497		5,395		11,072			1,331		4,178		93,159		146,414		239,573
Other commercial loans:
Pass	6,556		21,111		3,243		1,273			8,592		7,460		48,235		21,145		69,380
Special Mention	0		0		0		0			0		3,798		3,798		0		3,798



Total	6,556		21,111		3,243		1,273			8,592		11,258		52,033		21,145		73,178
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans
Pass	14,635		16,173		5,312		5,903			3,049		3,221		48,293		5,005		53,298
Special Mention	0		0		0		0			0		1,274		1,274		0		1,274


Not Rated	45,089		27,738		9,248		5,217			7,628		26,321		121,241		482		121,723
Total	59,724		43,911		14,560		11,120			10,677		30,816		170,808		5,487		176,295
Open end and junior lien loans
Pass	679		379		159		313			0		0		1,530		5,074		6,604

Substandard	0		0		0		0			0		0		0		98		98

Not Rated	21,945		5,624		5,987		3,899			1,653		1,526		40,634		110,523		151,157
Total	22,624		6,003		6,146		4,212			1,653		1,526		42,164		115,695		157,859
Residential construction loans




Not Rated	7,926		1,537		960		138			171		1,125		11,857		0		11,857
Total	7,926		1,537		960		138			171		1,125		11,857		0		11,857
Other consumer loans
Pass	3,401		957		1,523		0			1,155		0		7,036		12,998		20,034

Substandard	36		23		230		0			0		0		289		0		289

Not Rated	21,652		14,931		7,474		5,844			1,890		1,203		52,994		9,227		62,221
Total	25,089		15,911		9,227		5,844			3,045		1,203		60,319		22,225		82,544
TOTAL	$	839,292	$	719,840	$	414,127	$	207,202		$	217,546	$	266,255	$	2,664,262	$	1,623,579	$	4,287,841

Schedule of Aging of the Amortized Cost Basis In Past Due Loans

The following table presents the aging of the amortized cost basis in past due loans as of June 30, 2022 by class of loans and loans past due 90 days or more and still accruing by class of loan:


(dollars in thousands)	Loans Not Past Due		30-89 Days Past Due		Greater than 89 Days Past Due and Accruing		Total Accruing		Total Nonaccrual		Nonaccrual With No Allowance For Credit Loss		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	726,862	$	16	$	0	$	722,396	$	4,482	$	3,511	$	726,878
Non-working capital loans	802,679		0		0		798,382		4,297		234		802,679
Commercial real estate and multi-family residential loans:
Construction and land development loans	416,210		0		0		416,210		0		0		416,210
Owner occupied loans	725,929		0		0		722,936		2,993		1,498		725,929
Nonowner occupied loans	635,111		0		0		635,111		0		0		635,111
Multifamily loans	173,651		0		0		173,651		0		0		173,651
Agri-business and agricultural loans:
Loans secured by farmland	194,226		0		0		194,081		145		0		194,226
Loans for agricultural production	193,743		0		0		193,743		0		0		193,743
Other commercial loans	92,545		326		0		92,871		0		0		92,871
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans	190,408		248		67		190,513		210		140		190,723
Open end and junior lien loans	174,036		106		37		174,069		110		110		174,179
Residential construction loans	10,018		0		0		10,018		0		0		10,018
Other consumer loans	88,395		86		0		88,225		256		0		88,481
Total	$	4,423,813	$	782	$	104	$	4,412,206	$	12,493	$	5,493	$	4,424,699

The following table presents the aging of the amortized cost basis in past due loans as of December 31, 2021 by class of loans and loans past due 90 days or more and still accruing by class of loan:


(dollars in thousands)	Loans Not Past Due		30-89 Days Past Due		Greater than 89 Days Past Due and Accruing		Total Accruing		Total Nonaccrual		Nonaccrual With No Allowance For Credit Loss		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	652,903	$	24	$	0	$	646,961	$	5,966	$	5,200	$	652,927
Non-working capital loans	735,658		1		0		731,063		4,596		229		735,659
Commercial real estate and multi-family residential loans:
Construction and land development loans	378,030		0		0		378,030		0		0		378,030
Owner occupied loans	738,791		0		0		735,157		3,634		2,129		738,791
Nonowner occupied loans	588,039		0		0		588,039		0		0		588,039
Multifamily loans	246,787		0		0		246,787		0		0		246,787
Agri-business and agricultural loans:
Loans secured by farmland	206,302		0		0		205,967		335		0		206,302
Loans for agricultural production	239,573		0		0		239,573		0		0		239,573
Other commercial loans	73,178		0		0		73,178		0		0		73,178
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans	175,678		500		117		176,240		55		55		176,295
Open end and junior lien loans	157,729		130		0		157,761		98		98		157,859
Residential construction loans	11,857		0		0		11,857		0		0		11,857
Other consumer loans	82,472		72		0		82,255		289		0		82,544
Total	$	4,286,997	$	727	$	117	$	4,272,868	$	14,973	$	7,711	$	4,287,841

Schedule of Amortized Cost Basis Of Collateral Dependent Loans

The following tables present the amortized cost basis of collateral dependent loans by class of loan as of:


	June 30, 2022
(dollars in thousands)	Real Estate		General Business Assets		Other		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	4,693	$	0	$	4,693
Non-working capital loans	478		8,865		229		9,572
Commercial real estate and multi-family residential loans:
Owner occupied loans	336		1,495		1,161		2,992

Agri-business and agricultural loans:
Loans secured by farmland	0		145		0		145
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans	1,981		0		0		1,981
Open end and junior lien loans	111		0		0		111
Other consumer loans	0		0		41		41
Total	$	2,906	$	15,198	$	1,431	$	19,535


	December 31, 2021
(dollars in thousands)	Real Estate		General Business Assets		Other		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	5,966	$	0	$	5,966
Non-working capital loans	1,606		9,475		229		11,310
Commercial real estate and multi-family residential loans:
Owner occupied loans	1,435		1,505		1,161		4,101

Agri-business and agricultural loans:
Loans secured by farmland	190		145		0		335
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans	3,081		0		0		3,081
Open end and junior lien loans	98		0		0		98
Other consumer loans	0		0		59		59
Total	$	6,312	$	17,091	$	1,449	$	24,950

Financing Receivable, Troubled Debt Restructuring


(dollars in thousands)	December 31, 2021
Accruing troubled debt restructured loans	$	5,121
Nonaccrual troubled debt restructured loans	6,218
Total troubled debt restructured loans	$	11,339

Financing Receivable, Allowance for Credit Loss [Table Text Block]

The following tables present the activity in the allowance for credit losses by portfolio segment for the periods ended:


(dollars in thousands)	Commercial and Industrial		Commercial Real Estate and Multifamily Residential		Agri-business and Agricultural		Other Commercial		Consumer 1-4 Family Mortgage		Other Consumer		Unallocated		Total
Three Months Ended June 30, 2022
Beginning balance, April 1	$	31,322	$	26,257	$	4,761	$	1,058	$	2,606	$	1,040	$	482	$	67,526

Provision for credit losses	(139)		191		(8)		(345)		34		102		165		0
Loans charged-off	(13)		0		0		0		0		(85)		0		(98)
Recoveries	25		0		0		0		34		36		0		95
Net loans (charged-off) recovered	12		0		0		0		34		(49)		0		(3)
Ending balance	$	31,195	$	26,448	$	4,753	$	713	$	2,674	$	1,093	$	647	$	67,523


(dollars in thousands)	Commercial and Industrial		Commercial Real Estate and Multifamily Residential		Agri-business and Agricultural		Other Commercial		Consumer 1-4 Family Mortgage		Other Consumer		Unallocated		Total
Three Months Ended June 30, 2021
Beginning balance, April 1	$	32,052	$	29,445	$	3,901	$	1,172	$	3,384	$	1,293	$	597	$	71,844

Provision for credit losses	(187)		(1,160)		(291)		126		(221)		124		(91)		(1,700)
Loans charged-off	(162)		0		0		0		(32)		(73)		0		(267)
Recoveries	1,427		6		320		0		34		49		0		1,836
Net loans (charged-off) recovered	1,265		6		320		0		2		(24)		0		1,569
Ending balance	$	33,130	$	28,291	$	3,930	$	1,298	$	3,165	$	1,393	$	506	$	71,713


(dollars in thousands)	Commercial and Industrial		Commercial Real Estate and Multifamily Residential		Agri-business and Agricultural		Other Commercial		Consumer 1-4 Family Mortgage		Other Consumer		Unallocated		Total
Six Months Ended June 30, 2022
Beginning balance, January 1	$	30,595	$	26,535	$	5,034	$	1,146	$	2,866	$	1,147	$	450	$	67,773
Provision for credit losses	591		510		(281)		(433)		(214)		47		197		417
Loans charged-off	(32)		(597)		0		0		(22)		(187)		0		(838)
Recoveries	41		0		0		0		44		86		0		171
Net loans (charged-off) recovered	9		(597)		0		0		22		(101)		0		(667)
Ending balance	$	31,195	$	26,448	$	4,753	$	713	$	2,674	$	1,093	$	647	$	67,523


(dollars in thousands)	Commercial and Industrial		Commercial Real Estate and Multifamily Residential		Agri-business and Agricultural		Other Commercial		Consumer 1-4 Family Mortgage		Other Consumer		Unallocated		Total
Six Months Ended June 30, 2021
Beginning balance, January 1	$	28,333	$	22,907	$	3,043	$	416	$	2,619	$	951	$	3,139	$	61,408
Impact of adopting ASC 326	4,312		4,316		1,060		941		953		349		(2,881)		9,050
Provision for credit losses	(727)		1,125		(493)		(59)		(454)		137		248		(223)
Loans charged-off	(249)		(71)		0		0		(38)		(145)		0		(503)
Recoveries	1,461		14		320		0		85		101		0		1,981
Net loans (charged-off) recovered	1,212		(57)		320		0		47		(44)		0		1,478
Ending balance	$	33,130	$	28,291	$	3,930	$	1,298	$	3,165	$	1,393	$	506	$	71,713

FAIR VALUE DISCLOSURES (Tables)

6 Months Ended

Jun. 30, 2022

Fair Value Disclosures [Abstract]

Schedule of Assets Measured at Fair Value on a Recurring Basis

The tables below presents the balances of assets measured at fair value on a recurring basis:


	June 30, 2022
	Fair Value Measurements Using						Assets at Fair Value
(dollars in thousands)	Level 1		Level 2		Level 3
Assets:
U.S. Treasury securities	$	2,234	$	0	$	0	$	2,234
U.S. government sponsored agency securities	0		142,261		0		142,261
Mortgage-backed securities: residential	0		558,122		0		558,122

State and municipal securities	0		594,363		3,600		597,963
Total securities available-for-sale	2,234		1,294,746		3,600		1,300,580
Mortgage banking derivative	0		168		0		168
Interest rate swap derivative	0		26,370		0		26,370
Total assets	$	2,234	$	1,321,284	$	3,600	$	1,327,118

Liabilities:
Mortgage banking derivative	$	0	$	5	$	0	$	5
Interest rate swap derivative	0		26,372		0		26,372
Total liabilities	$	0	$	26,377	$	0	$	26,377


	December 31, 2021
	Fair Value Measurements Using						Assets at Fair Value
(dollars in thousands)	Level 1		Level 2		Level 3
Assets:
U.S. Treasury securities	$	900	$	0	$	0	$	900
U.S. government sponsored agency securities	0		143,452		0		143,452
Mortgage-backed securities: residential	0		486,676		0		486,676
Mortgage-backed securities: commercial	0		523		0		523
State and municipal securities	0		764,964		2,043		767,007
Total securities available-for-sale	900		1,395,615		2,043		1,398,558
Mortgage banking derivative	0		398		0		398
Interest rate swap derivative	0		14,309		0		14,309
Total assets	$	900	$	1,410,322	$	2,043	$	1,413,265

Liabilities:
Mortgage banking derivative	$	0	$	2	$	0	$	2
Interest rate swap derivative	0		14,329		0		14,329
Total liabilities	$	0	$	14,331	$	0	$	14,331

Schedule of Assets Measured at Fair Value on a Nonrecurring Basis

The tables below presents the balances of assets measured at fair value on a nonrecurring basis:


	June 30, 2022
	Fair Value Measurements Using						Assets at Fair Value
(dollars in thousands)	Level 1		Level 2		Level 3
Assets
Collateral dependent loans:
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	0	$	303	$	303
Non-working capital loans	0		0		3,614		3,614
Commercial real estate and multi-family residential loans:
Owner occupied loans	0		0		466		466

Agri-business and agricultural loans:
Loans secured by farmland	0		0		45		45


Total collateral dependent loans	0		0		4,428		4,428
Other real estate owned	0		0		196		196
Total assets	$	0	$	0	$	4,624	$	4,624


	December 31, 2021
	Fair Value Measurements Using						Assets at Fair Value
(dollars in thousands)	Level 1		Level 2		Level 3
Assets
Collateral dependent loans:
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	0	$	247	$	247
Non-working capital loans	0		0		5,095		5,095
Commercial real estate and multi-family residential loans:
Owner occupied loans	0		0		791		791
Agri-business and agricultural loans:
Loans secured by farmland	0		0		231		231


Total collateral dependent loans	0		0		6,364		6,364
Other real estate owned	0		0		196		196
Total assets	$	0	$	0	$	6,560	$	6,560

Schedule of Fair Value Measured on Nonrecurring Basis Valuation Techniques

The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at June 30, 2022:


(dollars in thousands)	Fair Value		Valuation Methodology	Unobservable Inputs	Average		Range of Inputs
Collateral dependent loans:
Commercial and industrial	$	3,917	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	70	%	31%-99%

Collateral dependent loans:
Commercial real estate and multi-family residential loans	466		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	69	%	69%

Collateral dependent loans:
Agribusiness and agricultural	45		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	69	%	69%
Other real estate owned	196		Appraisals	Discount to reflect current market conditions and ultimate collectability	38	%

The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at December 31, 2021:


(dollars in thousands)	Fair Value		Valuation Methodology	Unobservable Inputs	Average		Range of Inputs
Collateral dependent loans:
Commercial and industrial	$	5,342	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	65	%	22%-99%

Collateral dependent loans:
Commercial real estate and multi-family residential loans	791		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	51	%	34%-68%

Collateral dependent loans:
Agribusiness and agricultural	231		Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	35	%	3%-68%
Other real estate owned	196		Appraisals	Discount to reflect current market conditions and ultimate collectability	38	%

Schedule of Fair Values and the Related Carrying Values of Financial Instruments

The following tables contain the estimated fair values and the related carrying values of the Company’s financial instruments. Items which are not financial instruments are not included.


	June 30, 2022
	Carrying Value		Estimated Fair Value
(dollars in thousands)			Level 1		Level 2		Level 3		Total
Financial Assets:
Cash and cash equivalents	$	169,515	$	168,054	$	1,461	$	0	$	169,515
Securities available-for-sale	1,300,580		2,234		1,294,746		3,600		1,300,580
Securities held-to-maturity	127,411		0		113,350		0		113,350
Real estate mortgages held-for-sale	2,646		0		2,704		0		2,704
Loans, net	4,357,176		0		0		4,219,490		4,219,490
Mortgage banking derivative	168		0		168		0		168
Interest rate swap derivative	26,370		0		26,370		0		26,370
Federal Reserve and Federal Home Loan Bank Stock	12,840		N/A		N/A		N/A		N/A
Accrued interest receivable	20,733		0		9,692		11,041		20,733
Financial Liabilities:
Certificates of deposit	761,914		0		764,731		0		764,731
All other deposits	4,859,670		4,859,670		0		0		4,859,670

Mortgage banking derivative	5		0		5		0		5
Interest rate swap derivative	26,372		0		26,372		0		26,372
Standby letters of credit	144		0		0		144		144
Accrued interest payable	1,948		80		1,868		0		1,948


	December 31, 2021
	Carrying Value		Estimated Fair Value
(dollars in thousands)			Level 1		Level 2		Level 3		Total
Financial Assets:
Cash and cash equivalents	$	683,240	$	681,286	$	1,954	$	0	$	683,240
Securities available-for-sale	1,398,558		900		1,395,615		2,043		1,398,558
Real estate mortgages held-for-sale	7,470		0		7,634		0		7,634
Loans, net	4,220,068		0		0		4,144,000		4,144,000
Mortgage banking derivative	398		0		398		0		398
Interest rate swap derivative	14,309		0		14,309		0		14,309
Federal Reserve and Federal Home Loan Bank Stock	13,772		N/A		N/A		N/A		N/A
Accrued interest receivable	17,674		0		7,689		9,985		17,674
Financial Liabilities:
Certificates of deposit	829,518		0		833,617		0		833,617
All other deposits	4,905,889		4,905,889		0		0		4,905,889

Federal Home Loan Bank advances	75,000		0		66,118		0		66,118
Mortgage banking derivative	2		0		2		0		2
Interest rate swap derivative	14,329		0		14,329		0		14,329
Standby letters of credit	272		0		0		272		272
Accrued interest payable	2,619		84		2,535		0		2,619

OFFSETTING ASSETS AND LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2022

OFFSETTING ASSETS AND LIABILITIES

Schedule of Offsetting Assets and Liability


	June 30, 2022
	Gross Amounts of Recognized Assets/Liabilities		Gross Amounts Offset in the Statement of Financial Position		Net Amounts presented in the Statement of Financial Position		Gross Amounts Not Offset in the Statement of Financial Position				Net Amount
(dollars in thousands)							Financial Instruments		Cash Collateral Position
Assets
Interest Rate Swap Derivatives	$	26,370	$	0	$	26,370	$	0	$	(27,085)	$	(715)
Total Assets	$	26,370	$	0	$	26,370	$	0	$	(27,085)	$	(715)
Liabilities
Interest Rate Swap Derivatives	$	26,372	$	0	$	26,372	$	0	$	(90)	$	26,282
Total Liabilities	$	26,372	$	0	$	26,372	$	0	$	(90)	$	26,282


	December 31, 2021
	Gross Amounts of Recognized Assets/Liabilities		Gross Amounts Offset in the Statement of Financial Position		Net Amounts presented in the Statement of Financial Position		Gross Amounts Not Offset in the Statement of Financial Position				Net Amount
(dollars in thousands)							Financial Instruments		Cash Collateral Position
Assets
Interest Rate Swap Derivatives	$	14,309	$	0	$	14,309	$	0	$	(2,255)	$	12,054
Total Assets	$	14,309	$	0	$	14,309	$	0	$	(2,255)	$	12,054
Liabilities
Interest Rate Swap Derivatives	$	14,329	$	0	$	14,329	$	0	$	(7,995)	$	6,334
Total Liabilities	$	14,329	$	0	$	14,329	$	0	$	(7,995)	$	6,334

EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2022

Earnings Per Share [Abstract]

Schedule of Weighted Average Number of Shares


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Weighted average shares outstanding for basic earnings per common share	25,527,896		25,473,497		25,521,618		25,465,621
Dilutive effect of stock based awards	169,681		128,566		178,290		131,222
Weighted average shares outstanding for diluted earnings per common share	25,697,577		25,602,063		25,699,908		25,596,843

Basic earnings per common share	$	1.00	$	0.96	$	1.93	$	1.86
Diluted earnings per common share	$	1.00	$	0.95	$	1.92	$	1.85

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

6 Months Ended

Jun. 30, 2022

OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax [Abstract]

Schedule of Changes in Accumulated Other Comprehensive Income

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the three months ended June 30, 2022 and 2021, all shown net of tax:


(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at April 1, 2022	$	(92,751)	$	(936)	$	(93,687)
Other comprehensive income (loss) before reclassification	(65,179)		0		(65,179)
Amounts reclassified from accumulated other comprehensive income (loss)	305		27		332
Net current period other comprehensive income (loss)	(64,874)		27		(64,847)
Balance at June 30, 2022	$	(157,625)	$	(909)	$	(158,534)


(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at April 1, 2021	$	16,503	$	(1,393)	$	15,110
Other comprehensive income (loss) before reclassification	7,151		0		7,151
Amounts reclassified from accumulated other comprehensive income (loss)	(35)		45		10
Net current period other comprehensive income (loss)	7,116		45		7,161
Balance at June 30, 2021	$	23,619	$	(1,348)	$	22,271

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the six months ended June 30, 2022 and 2021, all shown net of tax:


(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at January 1, 2022	$	17,056	$	(963)	$	16,093
Other comprehensive income (loss) before reclassification	(174,986)		0		(174,986)
Amounts reclassified from accumulated other comprehensive income (loss)	305		54		359
Net current period other comprehensive income (loss)	(174,681)		54		(174,627)
Balance at June 30, 2022	$	(157,625)	$	(909)	$	(158,534)


(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at January 1, 2021	$	29,182	$	(1,438)	$	27,744
Other comprehensive income (loss) before reclassification	(4,933)		0		(4,933)
Amounts reclassified from accumulated other comprehensive income (loss)	(630)		90		(540)
Net current period other comprehensive income (loss)	(5,563)		90		(5,473)
Balance at June 30, 2021	$	23,619	$	(1,348)	$	22,271

Schedule of Reclassification Accumulated Other Comprehensive Income

Reclassifications out of other accumulated comprehensive loss for the three months ended June 30, 2022 are as follows:

Details about
Accumulated Other
Comprehensive
Income (Loss) Components

Amount
Reclassified From Accumulated Other Comprehensive Income

Affected Line Item
in the Statement Where Net Income is Presented

(dollars in thousands)

Amortization of unrealized losses on held-to-maturity securities

(386)

Interest income

Tax effect

Income tax expense

(305)

Net of tax

Amortization of defined benefit pension items

(36)

Other expense

Tax effect

Income tax expense

(27)

Net of tax

Total reclassifications for the period

(332)

Net income

Reclassifications out of other accumulated comprehensive income for the three months ended June 30, 2021 are as follows:

Details about
Accumulated Other
Comprehensive
Income (Loss) Components

Amount
Reclassified From Accumulated Other Comprehensive Income

Affected Line Item
in the Statement Where Net Income is Presented

(dollars in thousands)

Realized gains and losses on available-for-sale securities

Net securities gains

Tax effect

(9)

Income tax expense

Net of tax

Amortization of defined benefit pension items

(60)

Other expense

Tax effect

Income tax expense

(45)

Net of tax

Total reclassifications for the period

(10)

Net income

Reclassifications out of other accumulated comprehensive loss for the six months ended June 30, 2022 are as follows:

Details about
Accumulated Other
Comprehensive
Income (Loss) Components

Amount
Reclassified From Accumulated Other Comprehensive Income

Affected Line Item
in the Statement Where Net Income is Presented

(dollars in thousands)

Amortization of unrealized losses on held-to-maturity securities

(386)

Interest income

Tax effect

Income tax expense

(305)

Net of tax

Amortization of defined benefit pension items

(72)

Other expense

Tax effect

Income tax expense

(54)

Net of tax

Total reclassifications for the period

(359)

Net income

Reclassifications out of other accumulated comprehensive income for the six months ended June 30, 2021 are as follows:

Details about
Accumulated Other
Comprehensive
Income (Loss) Components

Amount
Reclassified From Accumulated Other Comprehensive Income

Affected Line Item
in the Statement Where Net Income is Presented

(dollars in thousands)

Realized gains and losses on available-for-sale securities

797

Net securities gains

Tax effect

(167)

Income tax expense

630

Net of tax

Amortization of defined benefit pension items

(120)

Other expense

Tax effect

Income tax expense

(90)

Net of tax

Total reclassifications for the period

540

Net income

LEASES (Tables)

6 Months Ended

Jun. 30, 2022

Leases [Abstract]

Schedule of Maturity Analysis of the Operating Lease Liabilities

The following is a maturity analysis of the operating lease liabilities as of June 30, 2022:


Years ending December 31, (in thousands)	Operating Lease Obligation
2022	$	354
2023	717
2024	734
2025	752
2026	731
2027 and thereafter	2,938
Total undiscounted lease payments	6,226
Less imputed interest	(667)
Lease liability	$	5,559
Right-of-use asset	$	5,559

Schedule of Lease Cost


	Three months ended June 30,						Six Months Ended June 30,
(dollars in thousands)	2022			2021			2022			2021
Lease cost
Operating lease cost	$	163		$	135		$	333		$	270
Short-term lease cost	8			6			14			12
Total lease cost	$	171		$	141		$	347		$	282

Other information
Operating cash outflows from operating leases	$	163		$	135		$	333		$	270
Weighted-average remaining lease term - operating leases	8.5 years			8.3 years			8.5 years			8.3 years
Weighted average discount rate - operating leases	2.5		%	2.8		%	2.5		%	2.8		%

BASIS OF PRESENTATION (Details)	6 Months Ended
BASIS OF PRESENTATION (Details)	Jun. 30, 2022 subsidiary
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of wholly owned subsidiaries	2

SECURITIES - Summary of Available For Sale and Held to Maturity Securities (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost	$ 1,476,185,000	$ 1,376,969,000
Gross Unrealized Gain	883,000	30,244,000
Gross Unrealized Losses	(176,488,000)	(8,655,000)
Allowance for Credit Losses	0	0
Fair Value	1,300,580,000	1,398,558,000
Information related to held-to-maturity securities
Amortized Cost	127,411,000	0
Fair Value	113,350,000	0
U.S. Treasury securities
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost	2,249,000	900,000
Gross Unrealized Gain	0	0
Gross Unrealized Losses	(15,000)	0
Allowance for Credit Losses	0	0
Fair Value	2,234,000	900,000
U.S. government sponsored agencies
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost	161,587,000	145,858,000
Gross Unrealized Gain	0	39,000
Gross Unrealized Losses	(19,326,000)	(2,445,000)
Allowance for Credit Losses	0	0
Fair Value	142,261,000	143,452,000
Mortgage-backed securities: residential
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost	619,651,000	487,157,000
Gross Unrealized Gain	261,000	4,455,000
Gross Unrealized Losses	(61,790,000)	(4,936,000)
Allowance for Credit Losses	0	0
Fair Value	558,122,000	486,676,000
Mortgage-backed securities: commercial
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost		522,000
Gross Unrealized Gain		1,000
Gross Unrealized Losses		0
Allowance for Credit Losses		0
Fair Value		523,000
State and municipal securities
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost	692,698,000	742,532,000
Gross Unrealized Gain	622,000	25,749,000
Gross Unrealized Losses	(95,357,000)	(1,274,000)
Allowance for Credit Losses	0	0
Fair Value	597,963,000	$ 767,007,000
Information related to held-to-maturity securities
Amortized Cost	127,411,000
Gross Unrealized Gain	0
Gross Unrealized Losses	(14,061,000)
Allowance for Credit Losses	0
Fair Value	$ 113,350,000

SECURITIES - Schedule of Securities By Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Amortized Cost
Due in one year or less	$ 3,403
Due after one year through five years	8,802
Due after five years through ten years	57,634
Due after ten years	786,695
Total available-for-sale securities, gross	856,534
Mortgage-backed securities	619,651
Amortized Cost	1,476,185	$ 1,376,969
Fair Value
Due in one year or less	3,394
Due after one year through five years	8,866
Due after five years through ten years	56,380
Due after ten years	673,818
Total available-for-sale securities, gross	742,458
Mortgage-backed securities	558,122
Total securities available-for-sale	1,300,580	1,398,558
Amortized Cost
Due in one year or less	0
Due after one year through five years	0
Due after five years through ten years	0
Due after ten years	127,411
Total held-to-maturity securities, gross	127,411
Mortgage-backed securities	0
Amortized Cost	127,411
Fair Value
Due in one year or less	0
Due after one year through five years	0
Due after five years through ten years	0
Due after ten years	113,350
Total held-to-maturity securities, gross	113,350
Mortgage-backed securities	0
Fair Value	$ 113,350	$ 0

SECURITIES - Schedule of Sales of Securities Available For Sale (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022 USD ($) security	Jun. 30, 2021 USD ($) security	Jun. 30, 2022 USD ($) security	Jun. 30, 2021 USD ($) security
Sales of securities available-for-sale
Proceeds	$ 0	$ 458	$ 0	$ 13,964
Gross gains	0	44	0	797
Gross losses	$ 0	$ 0	$ 0	$ 0
Number of securities \| security	0	1	0	8

SECURITIES - Additional Information (Details) - USD ($)	Jun. 30, 2022	Apr. 01, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Fair value of held-to-maturity securities transferred from available-for sale		$ 127,000,000
Unrealized loss of held-to-maturity securities transferred from available-for sale		24,400,000
Unrealized loss of held-to-maturity securities transferred from available-for sale, net of tax		$ 19,300,000
Available-for-sale Securities pledged as collateral	$ 253,300,000		$ 300,800,000
Allowance for credit losses	0		0
Accrued interest receivable on available-for-sale debt securities	$ 9,500,000		$ 7,400,000

SECURITIES - Unrealized Loss Analysis on Available-for-Sale and Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Schedule of Available-for-sale Securities
Less than 12 months, fair value	$ 1,066,966	$ 496,891
12 months or more, fair value	146,940	51,468
Total fair value	1,213,906	548,359
Less than 12 months, unrealized losses	149,243	6,714
12 Months or more, unrealized losses	27,245	1,941
Total unrealized losses	176,488	8,655
U.S. Treasury securities
Schedule of Available-for-sale Securities
Less than 12 months, fair value	2,234
12 months or more, fair value	0
Total fair value	2,234
Less than 12 months, unrealized losses	15
12 Months or more, unrealized losses	0
Total unrealized losses	15
U.S. government sponsored agencies
Schedule of Available-for-sale Securities
Less than 12 months, fair value	106,954	85,968
12 months or more, fair value	35,307	28,676
Total fair value	142,261	114,644
Less than 12 months, unrealized losses	13,796	1,364
12 Months or more, unrealized losses	5,530	1,081
Total unrealized losses	19,326	2,445
Mortgage-backed securities: residential
Schedule of Available-for-sale Securities
Less than 12 months, fair value	447,418	272,264
12 months or more, fair value	100,785	22,792
Total fair value	548,203	295,056
Less than 12 months, unrealized losses	43,772	4,076
12 Months or more, unrealized losses	18,018	860
Total unrealized losses	61,790	4,936
State and municipal securities
Schedule of Available-for-sale Securities
Less than 12 months, fair value	510,360	138,659
12 months or more, fair value	10,848	0
Total fair value	521,208	138,659
Less than 12 months, unrealized losses	91,660	1,274
12 Months or more, unrealized losses	3,697	0
Total unrealized losses	95,357	$ 1,274
Schedule of Held-to-Maturity Securities
Less than 12 months, fair value	113,350
12 months or more, fair value	0
Total fair value	113,350
Less than 12 months, unrealized losses	14,061
12 Months or more, unrealized losses	0
Total unrealized losses	$ 14,061

SECURITIES - Quantitative Disclosure of Available For Sale of Securities (Details) - position	Jun. 30, 2022	Dec. 31, 2021
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	599	117
Number of available-for-sale securities in unrealized loss positions, 12 months or more	32	8
Total	631	125
U.S. Treasury securities
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	6
Number of available-for-sale securities in unrealized loss positions, 12 months or more	0
Total	6
U.S. government sponsored agencies
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	11	8
Number of available-for-sale securities in unrealized loss positions, 12 months or more	6	5
Total	17	13
Mortgage-backed securities: residential
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	114	29
Number of available-for-sale securities in unrealized loss positions, 12 months or more	15	3
Total	129	32
Mortgage-backed securities: commercial
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	0
Number of available-for-sale securities in unrealized loss positions, 12 months or more	0
Total	0
State and municipal securities
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	468	80
Number of available-for-sale securities in unrealized loss positions, 12 months or more	11	0
Total	479	80

SECURITIES - Quantitative Disclosure of Held to Maturity Securities (Details) - position	Jun. 30, 2022	Dec. 31, 2021
Schedule of Held-to-Maturity Securities
Number of held-to-maturity securities in unrealized loss positions, less than 12 months	41	0
Number of held-to-maturity securities in unrealized loss positions, 12 months or more	0	0
Total	41	0
U.S. Treasury securities
Schedule of Held-to-Maturity Securities
Number of held-to-maturity securities in unrealized loss positions, less than 12 months	0
Number of held-to-maturity securities in unrealized loss positions, 12 months or more	0
Total	0
U.S. government sponsored agencies
Schedule of Held-to-Maturity Securities
Number of held-to-maturity securities in unrealized loss positions, less than 12 months	0	0
Number of held-to-maturity securities in unrealized loss positions, 12 months or more	0	0
Total	0	0
Mortgage-backed securities: residential
Schedule of Held-to-Maturity Securities
Number of held-to-maturity securities in unrealized loss positions, less than 12 months	0	0
Number of held-to-maturity securities in unrealized loss positions, 12 months or more	0	0
Total	0	0
Mortgage-backed securities: commercial
Schedule of Held-to-Maturity Securities
Number of held-to-maturity securities in unrealized loss positions, less than 12 months	0
Number of held-to-maturity securities in unrealized loss positions, 12 months or more	0
Total	0
State and municipal securities
Schedule of Held-to-Maturity Securities
Number of held-to-maturity securities in unrealized loss positions, less than 12 months	41	0
Number of held-to-maturity securities in unrealized loss positions, 12 months or more	0	0
Total	41	0

LOANS - Total Loans Outstanding (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 4,427,213	$ 4,291,105
Percentage of loans receivable	100.00%	100.00%
Less: Allowance for credit losses	$ (67,523)	$ (67,773)	$ (67,526)	$ (71,713)	$ (71,844)	$ (61,408)
Net deferred loan fees	(2,514)	(3,264)
Loans, net	4,357,176	4,220,068
Total commercial loans \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 3,965,018	$ 3,863,630
Percentage of loans receivable	89.60%	90.10%
Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 462,195	$ 427,475
Percentage of loans receivable	10.40%	9.90%
Other consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 88,683	$ 82,755
Percentage of loans receivable	2.00%	1.90%
Commercial and industrial loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 1,529,792	$ 1,389,469
Percentage of loans receivable	34.60%	32.40%
Commercial and industrial loans: \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for credit losses	$ (31,195)	$ (30,595)	(31,322)	(33,130)	(32,052)	(28,333)
Commercial and industrial loans: \| Working capital lines of credit loans \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 726,798	$ 652,861
Percentage of loans receivable	16.40%	15.20%
Commercial and industrial loans: \| Non-working capital loans \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 802,994	$ 736,608
Percentage of loans receivable	18.20%	17.20%
Commercial real estate and multi-family residential loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 1,954,167	$ 1,954,846
Percentage of loans receivable	44.10%	45.60%
Commercial real estate and multi-family residential loans: \| Construction and land development loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 418,284	$ 379,813
Percentage of loans receivable	9.40%	8.90%
Commercial real estate and multi-family residential loans: \| Owner occupied loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 726,531	$ 739,371
Percentage of loans receivable	16.40%	17.20%
Commercial real estate and multi-family residential loans: \| Nonowner occupied loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 635,477	$ 588,458
Percentage of loans receivable	14.40%	13.70%
Commercial real estate and multi-family residential loans: \| Multifamily loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 173,875	$ 247,204
Percentage of loans receivable	3.90%	5.80%
Agri-business and agricultural loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 387,902	$ 445,825
Percentage of loans receivable	8.80%	10.40%
Agri-business and agricultural loans: \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for credit losses	$ (4,753)	$ (5,034)	$ (4,761)	$ (3,930)	$ (3,901)	$ (3,043)
Agri-business and agricultural loans: \| Loans secured by farmland \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 194,248	$ 206,331
Percentage of loans receivable	4.40%	4.80%
Agri-business and agricultural loans: \| Loans for agricultural production \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 193,654	$ 239,494
Percentage of loans receivable	4.40%	5.60%
Other commercial loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 93,157	$ 73,490
Percentage of loans receivable	2.10%	1.70%
Consumer 1-4 family mortgage loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 373,512	$ 344,720
Percentage of loans receivable	8.40%	8.00%
Consumer 1-4 family mortgage loans: \| Closed end first mortgage loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 190,988	$ 176,561
Percentage of loans receivable	4.30%	4.10%
Consumer 1-4 family mortgage loans: \| Open end and junior lien loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 172,449	$ 156,238
Percentage of loans receivable	3.90%	3.60%
Consumer 1-4 family mortgage loans: \| Residential construction and land development loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 10,075	$ 11,921
Percentage of loans receivable	0.20%	0.30%

LOANS - Additional Information (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Investment loans excluding accrued interest	$ 11,000	$ 10,000
Residential real estate loans in the process of foreclosure	$ 320	$ 350

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Allowance for loan losses by portfolio segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	$ 67,526	$ 71,844	$ 67,773	$ 61,408
Provision for credit losses	0	(1,700)	417	(223)
Loans charged-off	(98)	(267)	(838)	(503)
Recoveries	95	1,836	171	1,981
Net loans (charged-off) recovered	(3)	1,569	(667)	1,478
Ending balance	67,523	71,713	67,523	71,713
Impact of adopting ASC 326 \| ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance				9,050
Unallocated
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	482	597	450	3,139
Provision for credit losses	165	(91)	197	248
Loans charged-off	0	0	0	0
Recoveries	0	0	0	0
Net loans (charged-off) recovered	0	0	0	0
Ending balance	647	506	647	506
Unallocated \| Impact of adopting ASC 326 \| ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance				(2,881)
Commercial Portfolio Segment \| Commercial and industrial loans:
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	31,322	32,052	30,595	28,333
Provision for credit losses	(139)	(187)	591	(727)
Loans charged-off	(13)	(162)	(32)	(249)
Recoveries	25	1,427	41	1,461
Net loans (charged-off) recovered	12	1,265	9	1,212
Ending balance	31,195	33,130	31,195	33,130
Commercial Portfolio Segment \| Commercial and industrial loans: \| Impact of adopting ASC 326 \| ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance				4,312
Commercial Portfolio Segment \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	26,257	29,445	26,535	22,907
Provision for credit losses	191	(1,160)	510	1,125
Loans charged-off	0	0	(597)	(71)
Recoveries	0	6	0	14
Net loans (charged-off) recovered	0	6	(597)	(57)
Ending balance	26,448	28,291	26,448	28,291
Commercial Portfolio Segment \| Commercial Real Estate and Multifamily Residential \| Impact of adopting ASC 326 \| ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance				4,316
Commercial Portfolio Segment \| Agri-business and agricultural loans:
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	4,761	3,901	5,034	3,043
Provision for credit losses	(8)	(291)	(281)	(493)
Loans charged-off	0	0	0	0
Recoveries	0	320	0	320
Net loans (charged-off) recovered	0	320	0	320
Ending balance	4,753	3,930	4,753	3,930
Commercial Portfolio Segment \| Agri-business and agricultural loans: \| Impact of adopting ASC 326 \| ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance				1,060
Commercial Portfolio Segment \| Other Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	1,058	1,172	1,146	416
Provision for credit losses	(345)	126	(433)	(59)
Loans charged-off	0	0	0	0
Recoveries	0	0	0	0
Net loans (charged-off) recovered	0	0	0	0
Ending balance	713	1,298	713	1,298
Commercial Portfolio Segment \| Other Commercial \| Impact of adopting ASC 326 \| ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance				941
Consumer Portfolio Segment \| Consumer 1-4 Family Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	2,606	3,384	2,866	2,619
Provision for credit losses	34	(221)	(214)	(454)
Loans charged-off	0	(32)	(22)	(38)
Recoveries	34	34	44	85
Net loans (charged-off) recovered	34	2	22	47
Ending balance	2,674	3,165	2,674	3,165
Consumer Portfolio Segment \| Consumer 1-4 Family Mortgage \| Impact of adopting ASC 326 \| ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance				953
Consumer Portfolio Segment \| Other Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	1,040	1,293	1,147	951
Provision for credit losses	102	124	47	137
Loans charged-off	(85)	(73)	(187)	(145)
Recoveries	36	49	86	101
Net loans (charged-off) recovered	(49)	(24)	(101)	(44)
Ending balance	$ 1,093	$ 1,393	$ 1,093	1,393
Consumer Portfolio Segment \| Other Consumer \| Impact of adopting ASC 326 \| ASU 2016-13
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance				$ 349

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Additional Information (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2021 loan	Jun. 30, 2022 USD ($)	Jun. 30, 2021 loan	Dec. 31, 2021 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Loan amount of credit quality analysis		$ 250,000
Loans receivable before allowance for credit loss		$ 4,424,699,000		$ 4,287,841,000
Number of loans modified as troubled debt restructurings \| loan	0		0
Total consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans modified In troubled debt restructured loans				$ 5,800,000

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Risk category of loans by loan segment and origination (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	$ 436,566	$ 839,292
Year Two	731,164	719,840
Year Three	629,387	414,127
Year Four	358,960	207,202
Year Five	166,578	217,546
Prior	342,169	266,255
Term Total	2,664,824	2,664,262
Revolving	1,759,875	1,623,579
Total	4,424,699	4,287,841
Other commercial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	14,457	6,556
Year Two	6,016	21,111
Year Three	19,786	3,243
Year Four	702	1,273
Year Five	1,136	8,592
Prior	17,241	11,258
Term Total	59,338	52,033
Revolving	33,533	21,145
Total	92,871	73,178
Working capital lines of credit loans \| Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	3,699
Year Two	2,962	830
Year Three	1,922	3,395
Year Four	2,730	0
Year Five	0	0
Prior	0	0
Term Total	7,614	7,924
Revolving	719,264	645,003
Total	726,878	652,927
Non-working capital loans \| Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	140,924	208,363
Year Two	169,467	147,863
Year Three	119,023	81,630
Year Four	64,145	42,975
Year Five	23,114	27,358
Prior	32,952	20,355
Term Total	549,625	528,544
Revolving	253,054	207,115
Total	802,679	735,659
Construction and land development loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	16,644	35,136
Year Two	34,046	30,224
Year Three	20,426	1,276
Year Four	489	998
Year Five	554	0
Prior	0	0
Term Total	72,159	67,634
Revolving	344,051	310,396
Total	416,210	378,030
Owner occupied loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	50,154	142,905
Year Two	167,802	170,974
Year Three	171,537	125,906
Year Four	105,276	87,761
Year Five	75,753	86,236
Prior	125,254	95,398
Term Total	695,776	709,180
Revolving	30,153	29,611
Total	725,929	738,791
Nonowner occupied loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	81,440	158,167
Year Two	147,817	154,764
Year Three	142,092	107,262
Year Four	107,374	19,054
Year Five	20,484	31,023
Prior	79,173	73,407
Term Total	578,380	543,677
Revolving	56,731	44,362
Total	635,111	588,039
Multifamily loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	23,992	84,678
Year Two	25,916	53,195
Year Three	37,559	36,575
Year Four	36,109	12,286
Year Five	11,805	36,826
Prior	16,742	9,793
Term Total	152,123	233,353
Revolving	21,528	13,434
Total	173,651	246,787
Loans secured by farmland \| Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	22,631	47,739
Year Two	45,319	39,020
Year Three	33,190	18,552
Year Four	13,588	10,469
Year Five	8,832	10,634
Prior	21,568	17,196
Term Total	145,128	143,610
Revolving	49,098	62,692
Total	194,226	206,302
Loans for agricultural production \| Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	1,599	36,686
Year Two	31,162	34,497
Year Three	31,038	5,395
Year Four	5,021	11,072
Year Five	9,790	1,331
Prior	4,998	4,178
Term Total	83,608	93,159
Revolving	110,135	146,414
Total	193,743	239,573
Closed end first mortgage loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	33,797	59,724
Year Two	59,783	43,911
Year Three	35,523	14,560
Year Four	12,032	11,120
Year Five	8,454	10,677
Prior	37,170	30,816
Term Total	186,759	170,808
Revolving	3,964	5,487
Total	190,723	176,295
Open end and junior lien loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	34,616	22,624
Year Two	17,223	6,003
Year Three	4,336	6,146
Year Four	4,581	4,212
Year Five	2,435	1,653
Prior	2,789	1,526
Term Total	65,980	42,164
Revolving	108,199	115,695
Total	174,179	157,859
Residential construction loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	3,332	7,926
Year Two	3,972	1,537
Year Three	1,018	960
Year Four	307	138
Year Five	134	171
Prior	1,255	1,125
Term Total	10,018	11,857
Revolving	0	0
Total	10,018	11,857
Other consumer loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	12,980	25,089
Year Two	19,679	15,911
Year Three	11,937	9,227
Year Four	6,606	5,844
Year Five	4,087	3,045
Prior	3,027	1,203
Term Total	58,316	60,319
Revolving	30,165	22,225
Total	88,481	82,544
Pass \| Other commercial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	14,457	6,556
Year Two	6,016	21,111
Year Three	19,786	3,243
Year Four	702	1,273
Year Five	1,136	8,592
Prior	13,741	7,460
Term Total	55,838	48,235
Revolving	33,533	21,145
Total	89,371	69,380
Pass \| PPP
Financing Receivable, Credit Quality Indicator [Line Items]
Total	5,200	26,200
Pass \| Working capital lines of credit loans \| Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	3,699
Year Two	2,962	830
Year Three	1,922	3,360
Year Four	2,730	0
Year Five	0	0
Prior	0	0
Term Total	7,614	7,889
Revolving	646,517	558,634
Total	654,131	566,523
Pass \| Non-working capital loans \| Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	138,644	185,374
Year Two	149,019	139,157
Year Three	111,258	79,477
Year Four	62,632	38,899
Year Five	20,117	19,415
Prior	24,563	18,489
Term Total	506,233	480,811
Revolving	249,976	203,794
Total	756,209	684,605
Pass \| Construction and land development loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	16,284	35,136
Year Two	34,046	30,224
Year Three	20,426	1,276
Year Four	489	998
Year Five	554	0
Prior	0	0
Term Total	71,799	67,634
Revolving	344,051	310,396
Total	415,850	378,030
Pass \| Owner occupied loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	50,037	135,861
Year Two	161,126	169,404
Year Three	170,041	124,117
Year Four	103,797	85,070
Year Five	74,503	78,155
Prior	116,093	93,925
Term Total	675,597	686,532
Revolving	30,153	29,611
Total	705,750	716,143
Pass \| Nonowner occupied loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	81,440	146,342
Year Two	136,381	154,433
Year Three	142,092	107,262
Year Four	107,374	19,054
Year Five	20,484	31,023
Prior	79,173	59,154
Term Total	566,944	517,268
Revolving	56,731	44,362
Total	623,675	561,630
Pass \| Multifamily loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	1,915	84,678
Year Two	25,916	53,195
Year Three	37,559	36,575
Year Four	36,109	12,286
Year Five	11,805	14,574
Prior	16,742	9,793
Term Total	130,046	211,101
Revolving	21,528	13,434
Total	151,574	224,535
Pass \| Loans secured by farmland \| Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	22,371	47,532
Year Two	45,319	37,035
Year Three	31,514	16,249
Year Four	11,720	10,469
Year Five	8,832	10,454
Prior	21,224	17,021
Term Total	140,980	138,760
Revolving	48,216	61,774
Total	189,196	200,534
Pass \| Loans for agricultural production \| Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	1,599	36,238
Year Two	30,747	25,855
Year Three	23,772	4,224
Year Four	4,025	11,072
Year Five	9,790	1,331
Prior	4,998	4,178
Term Total	74,931	82,898
Revolving	105,093	138,142
Total	180,024	221,040
Pass \| Closed end first mortgage loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	5,661	14,635
Year Two	13,358	16,173
Year Three	13,878	5,312
Year Four	5,111	5,903
Year Five	5,344	3,049
Prior	4,204	3,221
Term Total	47,556	48,293
Revolving	3,964	5,005
Total	51,520	53,298
Pass \| Open end and junior lien loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	679
Year Two	646	379
Year Three	368	159
Year Four	80	313
Year Five	102	0
Prior	0	0
Term Total	1,196	1,530
Revolving	4,767	5,074
Total	5,963	6,604
Pass \| Other consumer loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	616	3,401
Year Two	2,192	957
Year Three	513	1,523
Year Four	1,111	0
Year Five	0	1,155
Prior	1,036	0
Term Total	5,468	7,036
Revolving	20,011	12,998
Total	25,479	20,034
Special Mention \| Other commercial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	0
Year Two	0	0
Year Three	0	0
Year Four	0	0
Year Five	0	0
Prior	3,500	3,798
Term Total	3,500	3,798
Revolving	0	0
Total	3,500	3,798
Special Mention \| Working capital lines of credit loans \| Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	0
Year Two	0	0
Year Three	0	0
Year Four	0	0
Year Five	0	0
Prior	0	0
Term Total	0	0
Revolving	57,015	60,441
Total	57,015	60,441
Special Mention \| Non-working capital loans \| Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	121	17,728
Year Two	16,041	0
Year Three	0	225
Year Four	188	979
Year Five	602	2,350
Prior	3,510	1,426
Term Total	20,462	22,708
Revolving	146	0
Total	20,608	22,708
Special Mention \| Construction and land development loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	360
Year Two	0
Year Three	0
Year Four	0
Year Five	0
Prior	0
Term Total	360
Revolving	0
Total	360
Special Mention \| Owner occupied loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	117	6,555
Year Two	6,221	0
Year Three	0	880
Year Four	850	933
Year Five	89	7,387
Prior	8,927	1,235
Term Total	16,204	16,990
Revolving	0	0
Total	16,204	16,990
Special Mention \| Nonowner occupied loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	11,825
Year Two	11,436	331
Year Three	0	0
Year Four	0	0
Year Five	0	0
Prior	0	14,253
Term Total	11,436	26,409
Revolving	0	0
Total	11,436	26,409
Special Mention \| Multifamily loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	22,077	0
Year Two	0	0
Year Three	0	0
Year Four	0	0
Year Five	0	22,252
Prior	0	0
Term Total	22,077	22,252
Revolving	0	0
Total	22,077	22,252
Special Mention \| Loans secured by farmland \| Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	260	0
Year Two	0	1,985
Year Three	1,676	2,303
Year Four	1,868	0
Year Five	0	180
Prior	200	30
Term Total	4,004	4,498
Revolving	882	918
Total	4,886	5,416
Special Mention \| Loans for agricultural production \| Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	448
Year Two	415	8,642
Year Three	7,266	1,171
Year Four	996	0
Year Five	0	0
Prior	0	0
Term Total	8,677	10,261
Revolving	5,042	8,272
Total	13,719	18,533
Special Mention \| Closed end first mortgage loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One		0
Year Two		0
Year Three		0
Year Four		0
Year Five		0
Prior		1,274
Term Total		1,274
Revolving		0
Total		1,274
Substandard \| Working capital lines of credit loans \| Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	0
Year Two	0	0
Year Three	0	35
Year Four	0	0
Year Five	0	0
Prior	0	0
Term Total	0	35
Revolving	15,732	25,928
Total	15,732	25,963
Substandard \| Non-working capital loans \| Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	681	2,996
Year Two	2,501	6,948
Year Three	6,291	1,091
Year Four	744	2,534
Year Five	2,103	5,465
Prior	4,823	426
Term Total	17,143	19,460
Revolving	2,932	3,321
Total	20,075	22,781
Substandard \| Owner occupied loans \| Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	489
Year Two	455	1,570
Year Three	1,496	909
Year Four	629	1,758
Year Five	1,161	694
Prior	234	238
Term Total	3,975	5,658
Revolving	0	0
Total	3,975	5,658
Substandard \| Loans secured by farmland \| Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	207
Year Two	0	0
Year Three	0	0
Year Four	0	0
Year Five	0	0
Prior	144	145
Term Total	144	352
Revolving	0	0
Total	144	352
Substandard \| Closed end first mortgage loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0
Year Two	0
Year Three	0
Year Four	0
Year Five	87
Prior	1,893
Term Total	1,980
Revolving	0
Total	1,980
Substandard \| Open end and junior lien loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	0
Year Two	0	0
Year Three	0	0
Year Four	0	0
Year Five	48	0
Prior	2	0
Term Total	50	0
Revolving	61	98
Total	111	98
Substandard \| Other consumer loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	36
Year Two	0	23
Year Three	0	230
Year Four	215	0
Year Five	0	0
Prior	0	0
Term Total	215	289
Revolving	41	0
Total	256	289
Not Rated \| Non-working capital loans \| Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	1,478	2,265
Year Two	1,906	1,758
Year Three	1,474	837
Year Four	581	563
Year Five	292	128
Prior	56	14
Term Total	5,787	5,565
Revolving	0	0
Total	5,787	5,565
Not Rated \| Closed end first mortgage loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	28,136	45,089
Year Two	46,425	27,738
Year Three	21,645	9,248
Year Four	6,921	5,217
Year Five	3,023	7,628
Prior	31,073	26,321
Term Total	137,223	121,241
Revolving	0	482
Total	137,223	121,723
Not Rated \| Open end and junior lien loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	34,616	21,945
Year Two	16,577	5,624
Year Three	3,968	5,987
Year Four	4,501	3,899
Year Five	2,285	1,653
Prior	2,787	1,526
Term Total	64,734	40,634
Revolving	103,371	110,523
Total	168,105	151,157
Not Rated \| Residential construction loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	3,332	7,926
Year Two	3,972	1,537
Year Three	1,018	960
Year Four	307	138
Year Five	134	171
Prior	1,255	1,125
Term Total	10,018	11,857
Revolving	0	0
Total	10,018	11,857
Not Rated \| Other consumer loans \| Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	12,364	21,652
Year Two	17,487	14,931
Year Three	11,424	7,474
Year Four	5,280	5,844
Year Five	4,087	1,890
Prior	1,991	1,203
Term Total	52,633	52,994
Revolving	10,113	9,227
Total	$ 62,746	$ 62,221

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Amortized Cost Basis Of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Collateral Dependent Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	$ 2,906	$ 6,312
General Business Assets	15,198	17,091
Other	1,431	1,449
Total	19,535	24,950
Commercial and industrial loans: \| Working capital lines of credit loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	0	0
General Business Assets	4,693	5,966
Other	0	0
Total	4,693	5,966
Commercial and industrial loans: \| Non-working capital loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	478	1,606
General Business Assets	8,865	9,475
Other	229	229
Total	9,572	11,310
Commercial Real Estate and Multifamily Residential \| Owner occupied loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	336	1,435
General Business Assets	1,495	1,505
Other	1,161	1,161
Total	2,992	4,101
Agri-business and agricultural loans: \| Loans secured by farmland
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	0	190
General Business Assets	145	145
Other	0	0
Total	145	335
Consumer 1-4 Family Mortgage \| Closed end first mortgage loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	1,981	3,081
General Business Assets	0	0
Other	0	0
Total	1,981	3,081
Consumer 1-4 Family Mortgage \| Open end and junior lien loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	111	98
General Business Assets	0	0
Other	0	0
Total	111	98
Consumer 1-4 Family Mortgage \| Other consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	0	0
General Business Assets	0	0
Other	41	59
Total	$ 41	$ 59

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Trouble Debt Restructurings (Details) $ in Thousands	Dec. 31, 2021 USD ($)
ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY
Accruing troubled debt restructured loans	$ 5,121
Nonaccrual troubled debt restructured loans	6,218
Total troubled debt restructured loans	$ 11,339

BORROWINGS - Long-term Borrowings (Details) $ in Millions	12 Months Ended
BORROWINGS - Long-term Borrowings (Details) $ in Millions	Dec. 31, 2021 USD ($)
Federal Home Loan Bank Advance, ten-year, putable six-month Bermudan fixed-rate, Due March 4, 2030
Debt Instrument [Line Items]
Debt instrument, term	10 years
Debt instrument, interest rate, stated percentage (as a percent)	0.39%
Federal Home Loan Bank Advances
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank advances	$ 75.0

BORROWINGS - Revolving Credit Agreement (Details) - Unsecured revolving credit agreement - USD ($)	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Aug. 02, 2019
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 30,000,000
Debt instrument, term	1 year
Outstanding borrowings	$ 0	$ 0

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

FAIR VALUE DISCLOSURES - Additional Information (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	3.40%
Mortgage servicing rights	$ 3,000,000
Amortized cost	3,000,000
Mortgage servicing rights, impairment	$ 14,000
Weighted average maturity of residential mortgages	21 years
Qualitative information used to estimate fair value	178	249
Discount rate used to estimate fair value	9.00%	9.50%
Minimum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Amount of variance	$ 100,000
Minimum \| Commercial Real Estates \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	0.00%
Minimum \| Inventory Finished Goods \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	35.00%
Minimum \| Finished Goods \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	30.00%
Minimum \| Inventory Work In Process \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	50.00%
Minimum \| Equipment \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	30.00%
Minimum \| Marketable Securities \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	10.00%
Maximum \| Commercial Real Estates \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	50.00%
Maximum \| Inventory Finished Goods \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	65.00%
Maximum \| Finished Goods \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	60.00%
Maximum \| Inventory Work In Process \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	100.00%
Maximum \| Equipment \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	70.00%
Maximum \| Marketable Securities \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	30.00%
Municipal Notes \| Minimum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	(5.00%)
Municipal Notes \| Maximum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	5.00%
US Government Agencies Short-term Debt Securities \| Minimum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	(3.00%)
US Government Agencies Short-term Debt Securities \| Maximum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	3.00%
U.S. Treasury securities \| Minimum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	(1.00%)
U.S. Treasury securities \| Maximum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	1.00%

FAIR VALUE DISCLOSURES - Assets and Liabilities Measured At Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Assets:
Total securities available-for-sale	$ 1,300,580	$ 1,398,558
Mortgage banking derivative	26,370	14,309
Interest rate swap derivative	26,370	14,309
Liabilities:
Mortgage banking derivative	26,372	14,329
Interest rate swap derivative	26,372	14,329
Fair Value, Measurements, Recurring
Assets:
U.S. Treasury securities	2,234	900
U.S. government sponsored agency securities	142,261	143,452
Mortgage-backed securities: residential	558,122	486,676
Mortgage-backed securities: commercial		523
State and municipal securities	597,963	767,007
Total securities available-for-sale	1,300,580	1,398,558
Mortgage banking derivative	168	398
Interest rate swap derivative	26,370	14,309
Total assets	1,327,118	1,413,265
Liabilities:
Mortgage banking derivative	5	2
Interest rate swap derivative	26,372	14,329
Total liabilities	26,377	14,331
Level 1 \| Fair Value, Measurements, Recurring
Assets:
U.S. Treasury securities	2,234	900
U.S. government sponsored agency securities	0	0
Mortgage-backed securities: residential	0	0
Mortgage-backed securities: commercial		0
State and municipal securities	0	0
Total securities available-for-sale	2,234	900
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total assets	2,234	900
Liabilities:
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total liabilities	0	0
Level 2 \| Fair Value, Measurements, Recurring
Assets:
U.S. Treasury securities	0	0
U.S. government sponsored agency securities	142,261	143,452
Mortgage-backed securities: residential	558,122	486,676
Mortgage-backed securities: commercial		523
State and municipal securities	594,363	764,964
Total securities available-for-sale	1,294,746	1,395,615
Mortgage banking derivative	168	398
Interest rate swap derivative	26,370	14,309
Total assets	1,321,284	1,410,322
Liabilities:
Mortgage banking derivative	5	2
Interest rate swap derivative	26,372	14,329
Total liabilities	26,377	14,331
Level 3 \| Fair Value, Measurements, Recurring
Assets:
U.S. Treasury securities	0	0
U.S. government sponsored agency securities	0	0
Mortgage-backed securities: residential	0	0
Mortgage-backed securities: commercial		0
State and municipal securities	3,600	2,043
Total securities available-for-sale	3,600	2,043
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total assets	3,600	2,043
Liabilities:
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total liabilities	$ 0	$ 0

FAIR VALUE DISCLOSURES - Assets Measured at Fair Value on a Nonrecurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 4,428	$ 6,364
Other real estate owned	196	196
Total assets	4,624	6,560
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Other real estate owned	0	0
Total assets	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Other real estate owned	0	0
Total assets	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	4,428	6,364
Other real estate owned	196	196
Total assets	4,624	6,560
Commercial and industrial loans: \| Working capital lines of credit loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	303	247
Commercial and industrial loans: \| Working capital lines of credit loans \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial and industrial loans: \| Working capital lines of credit loans \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial and industrial loans: \| Working capital lines of credit loans \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	303	247
Commercial and industrial loans: \| Non-working capital loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	3,614	5,095
Commercial and industrial loans: \| Non-working capital loans \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial and industrial loans: \| Non-working capital loans \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial and industrial loans: \| Non-working capital loans \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	3,614	5,095
Commercial Real Estate and Multifamily Residential \| Owner occupied loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	466	791
Commercial Real Estate and Multifamily Residential \| Owner occupied loans \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial Real Estate and Multifamily Residential \| Owner occupied loans \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial Real Estate and Multifamily Residential \| Owner occupied loans \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	466	791
Agri-business and agricultural loans \| Loans secured by farmland
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	45	231
Agri-business and agricultural loans \| Loans secured by farmland \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Agri-business and agricultural loans \| Loans secured by farmland \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Agri-business and agricultural loans \| Loans secured by farmland \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 45	$ 231

FAIR VALUE DISCLOSURES - Estimated Fair Values And The Related Carrying Values Of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Financial Assets:
Cash and cash equivalents	$ 169,515	$ 683,240
Securities available-for-sale, at fair value	1,300,580	1,398,558
Securities held-to-maturity	113,350	0
Securities available-for-sale, at fair value		1,398,558
Real estate mortgages held-for-sale	2,704	7,634
Loans, net	4,219,490	4,144,000
Mortgage banking derivative	168	398
Interest rate swap derivative	26,370	14,309
Accrued interest receivable	20,733	17,674
Financial Liabilities:
Certificates of deposit	764,731	833,617
All other deposits	4,859,670	4,905,889
Federal Home Loan Bank advances		66,118
Mortgage banking derivative	5	2
Interest rate swap derivative	26,372	14,329
Standby letters of credit	144	272
Accrued interest payable	1,948	2,619
Carrying Value
Financial Assets:
Cash and cash equivalents	169,515	683,240
Securities available-for-sale, at fair value	1,300,580
Securities held-to-maturity	127,411
Securities available-for-sale, at fair value		1,398,558
Real estate mortgages held-for-sale	2,646	7,470
Loans, net	4,357,176	4,220,068
Mortgage banking derivative	168	398
Interest rate swap derivative	26,370	14,309
Federal Reserve and Federal Home Loan Bank Stock	12,840	13,772
Accrued interest receivable	20,733	17,674
Financial Liabilities:
Certificates of deposit	761,914	829,518
All other deposits	4,859,670	4,905,889
Federal Home Loan Bank advances		75,000
Mortgage banking derivative	5	2
Interest rate swap derivative	26,372	14,329
Standby letters of credit	144	272
Accrued interest payable	1,948	2,619
Level 1 \| Estimated Fair Value
Financial Assets:
Cash and cash equivalents	168,054	681,286
Securities available-for-sale, at fair value	2,234
Securities held-to-maturity	0
Securities available-for-sale, at fair value		900
Real estate mortgages held-for-sale	0	0
Loans, net	0	0
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Accrued interest receivable	0	0
Financial Liabilities:
Certificates of deposit	0	0
All other deposits	4,859,670	4,905,889
Federal Home Loan Bank advances		0
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Standby letters of credit	0	0
Accrued interest payable	80	84
Level 2 \| Estimated Fair Value
Financial Assets:
Cash and cash equivalents	1,461	1,954
Securities available-for-sale, at fair value	1,294,746
Securities held-to-maturity	113,350
Securities available-for-sale, at fair value		1,395,615
Real estate mortgages held-for-sale	2,704	7,634
Loans, net	0	0
Mortgage banking derivative	168	398
Interest rate swap derivative	26,370	14,309
Accrued interest receivable	9,692	7,689
Financial Liabilities:
Certificates of deposit	764,731	833,617
All other deposits	0	0
Federal Home Loan Bank advances		66,118
Mortgage banking derivative	5	2
Interest rate swap derivative	26,372	14,329
Standby letters of credit	0	0
Accrued interest payable	1,868	2,535
Level 3 \| Estimated Fair Value
Financial Assets:
Cash and cash equivalents	0	0
Securities available-for-sale, at fair value	3,600
Securities held-to-maturity	0
Securities available-for-sale, at fair value		2,043
Real estate mortgages held-for-sale	0	0
Loans, net	4,219,490	4,144,000
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Accrued interest receivable	11,041	9,985
Financial Liabilities:
Certificates of deposit	0	0
All other deposits	0	0
Federal Home Loan Bank advances		0
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Standby letters of credit	144	272
Accrued interest payable	$ 0	$ 0

OFFSETTING ASSETS AND LIABILITIES - Schedule of Offsetting of Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Assets
Gross Amounts of Recognized Assets/Liabilities	$ 26,370	$ 14,309
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	26,370	14,309
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments	0	0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Position	(27,085)	(2,255)
Net Amount	(715)	12,054
Liabilities
Gross Amounts of Recognized Liabilities	26,372	14,329
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	26,372	14,329
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments	0	0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Position	(90)	(7,995)
Net Amounts presented in the Statement of Financial Position	26,282	6,334
Interest Rate Swap Derivatives
Assets
Gross Amounts of Recognized Assets/Liabilities	26,370	14,309
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	26,370	14,309
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments	0	0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Position	(27,085)	(2,255)
Net Amount	(715)	12,054
Liabilities
Gross Amounts of Recognized Liabilities	26,372	14,329
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	26,372	14,329
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments	0	0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Position	(90)	(7,995)
Net Amounts presented in the Statement of Financial Position	$ 26,282	$ 6,334

EARNINGS PER SHARE - Earnings Per Share Computations (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share [Abstract]
Number of antidilutive shares	0	0	0	0
Weighted average shares outstanding for basic earnings per common share	25,527,896	25,473,497	25,521,618	25,465,621
Dilutive effect of stock based awards	169,681	128,566	178,290	131,222
Weighted average shares outstanding for diluted earnings per common share	25,697,577	25,602,063	25,699,908	25,596,843
Basic earnings per common share (in dollars per share)	$ 1.00	$ 0.96	$ 1.93	$ 1.86
Diluted earnings per common share (in dollars per share)	$ 1.00	$ 0.95	$ 1.92	$ 1.85

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1448-109256

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1337-109256

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI https://asc.fasb.org/extlink&oid=128363288&loc=d3e4984-109258

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=128363288&loc=d3e3842-109258

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1252-109256

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI https://asc.fasb.org/extlink&oid=128363288&loc=d3e4984-109258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=128363288&loc=d3e3842-109258

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1337-109256

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

+ Details

ACCUMULATED OTHER COMPREHENSIVE INCOME - Changes in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 609,102	$ 651,668	$ 704,906	$ 657,184
Net current period other comprehensive (loss) income	(64,847)	7,161	(174,627)	(5,473)
Ending balance	562,063	677,471	562,063	677,471
Total
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(93,687)	15,110	16,093	27,744
Other comprehensive income (loss) before reclassification	(65,179)	7,151	(174,986)	(4,933)
Amounts reclassified from accumulated other comprehensive income (loss)	332	10	359	(540)
Net current period other comprehensive (loss) income	(64,847)	7,161	(174,627)	(5,473)
Ending balance	(158,534)	22,271	(158,534)	22,271
Unrealized Gains and Losses on Available- for-Sales Securities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(92,751)	16,503	17,056	29,182
Other comprehensive income (loss) before reclassification	(65,179)	7,151	(174,986)	(4,933)
Amounts reclassified from accumulated other comprehensive income (loss)	305	(35)	305	(630)
Net current period other comprehensive (loss) income	(64,874)	7,116	(174,681)	(5,563)
Ending balance	(157,625)	23,619	(157,625)	23,619
Defined Benefit Pension Items
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(936)	(1,393)	(963)	(1,438)
Other comprehensive income (loss) before reclassification	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	27	45	54	90
Net current period other comprehensive (loss) income	27	45	54	90
Ending balance	$ (909)	$ (1,348)	$ (909)	$ (1,348)

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126968391&loc=SL7669619-108580

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 50
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=124431353&loc=SL124442407-227067

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21463-112644

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 17
-URI https://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 55
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=124507222&loc=d3e1436-108581

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-URI https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126968391&loc=SL7669625-108580

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

+ Details

- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 45
-Paragraph 24
-URI https://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 45
-Paragraph 23
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 10
-Section 65
-Paragraph 4
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 105
-SubTopic 10
-Section 65
-Paragraph 6
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126987489&loc=SL124442142-165695

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 105
-SubTopic 10
-Section 65
-Paragraph 6
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126987489&loc=SL124442142-165695

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 16
-URI https://asc.fasb.org/extlink&oid=126929396&loc=SL4568740-111683

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(3)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 45
-Paragraph 5
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 65
-Paragraph 8
-Subparagraph (d)(2)
-URI https://asc.fasb.org/extlink&oid=126983759&loc=SL121830611-158277

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 848
-SubTopic 10
-Section 65
-Paragraph 2
-Subparagraph (a)(3)(iii)(03)
-URI https://asc.fasb.org/extlink&oid=125980421&loc=SL125981372-237846

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 17
-URI https://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 65
-Paragraph 8
-Subparagraph (d)(3)
-URI https://asc.fasb.org/extlink&oid=126983759&loc=SL121830611-158277

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 40
-Section 65
-Paragraph 2
-Subparagraph (f)(2)
-URI https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 65
-Paragraph 15
-Subparagraph (f)(2)
-URI https://asc.fasb.org/extlink&oid=128097895&loc=SL121327923-165333

Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4I
-URI https://asc.fasb.org/extlink&oid=120409616&loc=SL4590271-111686

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 40
-Section 65
-Paragraph 2
-Subparagraph (f)(1)
-URI https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900

Reference 25: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126929396&loc=SL4568447-111683

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 65
-Paragraph 15
-Subparagraph (f)(1)
-URI https://asc.fasb.org/extlink&oid=128097895&loc=SL121327923-165333

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(3)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 65
-Paragraph 15
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=128097895&loc=SL121327923-165333

+ Details

ACCUMULATED OTHER COMPREHENSIVE INCOME - Reclassifications (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest income	$ 53,622	$ 47,625	$ 101,656	$ 95,602
Net securities gains	0	44	0	797
Income tax expense	5,584	5,705	10,123	10,735
Other expense	3,299	1,904	6,538	4,148
Net income	25,673	24,348	49,315	47,331
Amount Reclassified From Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net income	(332)	(10)	(359)	540
Amount Reclassified From Accumulated Other Comprehensive Income \| Available-for-Sale Securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net securities gains		44		797
Income tax expense		(9)		(167)
Net income		35		630
Amount Reclassified From Accumulated Other Comprehensive Income \| Defined Benefit Pension Items
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense	9	15	18	30
Other expense	(36)	(60)	(72)	(120)
Net income	(27)	$ (45)	(54)	$ (90)
Amount Reclassified From Accumulated Other Comprehensive Income \| Held-to-Maturity Securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest income	(386)		(386)
Income tax expense	81		81
Net income	$ (305)		$ (305)

LEASES - Maturity Analysis (Details) $ in Thousands	Jun. 30, 2022 USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2022	$ 354
2023	717
2024	734
2025	752
2026	731
2027 and thereafter	2,938
Total undiscounted lease payments	6,226
Less imputed interest	$ (667)
Operating lease, liability, statement of financial position	Other liabilities
Lease liability	$ 5,559
Operating lease, right-of-use asset, statement of financial position	Other Assets
Right-of-use asset	$ 5,559

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
LEASES - Lease Cost (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Lease cost
Operating lease cost	$ 163	$ 135	$ 333	$ 270
Short-term lease cost	8	6	14	12
Total lease cost	$ 171	$ 141	$ 347	$ 282

LEASES - Other Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Leases [Abstract]
Operating cash outflows from operating leases	$ 163	$ 135	$ 333	$ 270
Weighted-average remaining lease term - operating leases	8 years 6 months	8 years 3 months 18 days	8 years 6 months	8 years 3 months 18 days
Weighted average discount rate - operating leases	2.50%	2.80%	2.50%	2.80%

FAIR VALUE DISCLOSURES - Valuation Methodology and Unobservable Inputs for Level 3 Assets (Details) - Fair Value, Measurements, Nonrecurring $ in Thousands	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 4,428	$ 6,364
Commercial and industrial loans: \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 3,917	$ 5,342
Commercial and industrial loans: \| Average \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.70	0.65
Commercial and industrial loans: \| Minimum \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.31	0.22
Commercial and industrial loans: \| Maximum \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.99	0.99
Commercial Real Estate and Multifamily Residential \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 466	$ 791
Commercial Real Estate and Multifamily Residential \| Average \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.69	0.51
Commercial Real Estate and Multifamily Residential \| Minimum \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.69	0.34
Commercial Real Estate and Multifamily Residential \| Maximum \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs		0.68
Agri-business and agricultural loans \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 45	$ 231
Agri-business and agricultural loans \| Average \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.69	0.35
Agri-business and agricultural loans \| Minimum \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.69	0.03
Agri-business and agricultural loans \| Maximum \| Valuation, Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs		0.68
Other Real Estate Owned \| Valuation, Cost Approach \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 196	$ 196
Other Real Estate Owned \| Average \| Valuation, Cost Approach \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.38	0.38

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Aging Of The Amortized Cost In Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	$ 4,424,699	$ 4,287,841
Total Nonaccrual	12,493	14,973
Nonaccrual With No Allowance For Credit Loss	5,493	7,711
Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	4,423,813	4,286,997
30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	782	727
Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	104	117
Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	4,412,206	4,272,868
Commercial and industrial loans: \| Working capital lines of credit loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	726,878	652,927
Total Nonaccrual	4,482	5,966
Nonaccrual With No Allowance For Credit Loss	3,511	5,200
Commercial and industrial loans: \| Working capital lines of credit loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	726,862	652,903
Commercial and industrial loans: \| Working capital lines of credit loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	16	24
Commercial and industrial loans: \| Working capital lines of credit loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial and industrial loans: \| Working capital lines of credit loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	722,396	646,961
Commercial and industrial loans: \| Non-working capital loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	802,679	735,659
Total Nonaccrual	4,297	4,596
Nonaccrual With No Allowance For Credit Loss	234	229
Commercial and industrial loans: \| Non-working capital loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	802,679	735,658
Commercial and industrial loans: \| Non-working capital loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	1
Commercial and industrial loans: \| Non-working capital loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial and industrial loans: \| Non-working capital loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	798,382	731,063
Commercial Real Estate and Multifamily Residential \| Construction and land development loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	416,210	378,030
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Commercial Real Estate and Multifamily Residential \| Construction and land development loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	416,210	378,030
Commercial Real Estate and Multifamily Residential \| Construction and land development loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Commercial Real Estate and Multifamily Residential \| Construction and land development loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multifamily Residential \| Construction and land development loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	416,210	378,030
Commercial Real Estate and Multifamily Residential \| Owner occupied loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	725,929	738,791
Total Nonaccrual	2,993	3,634
Nonaccrual With No Allowance For Credit Loss	1,498	2,129
Commercial Real Estate and Multifamily Residential \| Owner occupied loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	725,929	738,791
Commercial Real Estate and Multifamily Residential \| Owner occupied loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Commercial Real Estate and Multifamily Residential \| Owner occupied loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multifamily Residential \| Owner occupied loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	722,936	735,157
Commercial Real Estate and Multifamily Residential \| Nonowner occupied loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	635,111	588,039
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Commercial Real Estate and Multifamily Residential \| Nonowner occupied loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	635,111	588,039
Commercial Real Estate and Multifamily Residential \| Nonowner occupied loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Commercial Real Estate and Multifamily Residential \| Nonowner occupied loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multifamily Residential \| Nonowner occupied loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	635,111	588,039
Commercial Real Estate and Multifamily Residential \| Multifamily loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	173,651	246,787
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Commercial Real Estate and Multifamily Residential \| Multifamily loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	173,651	246,787
Commercial Real Estate and Multifamily Residential \| Multifamily loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Commercial Real Estate and Multifamily Residential \| Multifamily loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multifamily Residential \| Multifamily loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	173,651	246,787
Agri-business and agricultural loans: \| Loans secured by farmland
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	194,226	206,302
Total Nonaccrual	145	335
Nonaccrual With No Allowance For Credit Loss	0	0
Agri-business and agricultural loans: \| Loans secured by farmland \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	194,226	206,302
Agri-business and agricultural loans: \| Loans secured by farmland \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Agri-business and agricultural loans: \| Loans secured by farmland \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Agri-business and agricultural loans: \| Loans secured by farmland \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	194,081	205,967
Agri-business and agricultural loans: \| Loans for agricultural production
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	193,743	239,573
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Agri-business and agricultural loans: \| Loans for agricultural production \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	193,743	239,573
Agri-business and agricultural loans: \| Loans for agricultural production \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Agri-business and agricultural loans: \| Loans for agricultural production \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Agri-business and agricultural loans: \| Loans for agricultural production \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	193,743	239,573
Agri-business and agricultural loans: \| Other commercial loans:
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	92,871	73,178
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Agri-business and agricultural loans: \| Other commercial loans: \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	92,545	73,178
Agri-business and agricultural loans: \| Other commercial loans: \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	326	0
Agri-business and agricultural loans: \| Other commercial loans: \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Agri-business and agricultural loans: \| Other commercial loans: \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	92,871	73,178
Consumer 1-4 Family Mortgage \| Closed end first mortgage loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	190,723	176,295
Total Nonaccrual	210	55
Nonaccrual With No Allowance For Credit Loss	140	55
Consumer 1-4 Family Mortgage \| Closed end first mortgage loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	190,408	175,678
Consumer 1-4 Family Mortgage \| Closed end first mortgage loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	248	500
Consumer 1-4 Family Mortgage \| Closed end first mortgage loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	67	117
Consumer 1-4 Family Mortgage \| Closed end first mortgage loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	190,513	176,240
Consumer 1-4 Family Mortgage \| Open end and junior lien loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	174,179	157,859
Total Nonaccrual	110	98
Nonaccrual With No Allowance For Credit Loss	110	98
Consumer 1-4 Family Mortgage \| Open end and junior lien loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	174,036	157,729
Consumer 1-4 Family Mortgage \| Open end and junior lien loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	106	130
Consumer 1-4 Family Mortgage \| Open end and junior lien loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	37	0
Consumer 1-4 Family Mortgage \| Open end and junior lien loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	174,069	157,761
Consumer 1-4 Family Mortgage \| Residential construction loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	10,018	11,857
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Consumer 1-4 Family Mortgage \| Residential construction loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	10,018	11,857
Consumer 1-4 Family Mortgage \| Residential construction loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Consumer 1-4 Family Mortgage \| Residential construction loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Consumer 1-4 Family Mortgage \| Residential construction loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	10,018	11,857
Consumer 1-4 Family Mortgage \| Other consumer loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	88,481	82,544
Total Nonaccrual	256	289
Nonaccrual With No Allowance For Credit Loss	0	0
Consumer 1-4 Family Mortgage \| Other consumer loans \| Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	88,395	82,472
Consumer 1-4 Family Mortgage \| Other consumer loans \| 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	86	72
Consumer 1-4 Family Mortgage \| Other consumer loans \| Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Consumer 1-4 Family Mortgage \| Other consumer loans \| Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	$ 88,225	$ 82,255