v3.26.1
Loans (Tables)
 6 Months Ended
Jun. 30, 2026
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications:
June 30,
2026		December 31,
2025
Commercial:
Commercial and Industrial Loans$745,614 $761,167 
Commercial Real Estate Loans3,219,433 3,142,472 
Agricultural Loans476,605 489,168 
Leases88,224 87,073 
Retail:
Home Equity Loans522,396 484,300 
Consumer Loans101,186 117,648 
Credit Cards27,250 28,067 
Residential Mortgage Loans760,702 774,553 
Subtotal5,941,410 5,884,448 
Less: Unearned Income(9,175)(9,351)
Allowance for Credit Losses(79,374)(77,694)
Loans, Net$5,852,861 $5,797,403 
Schedule of Allowance for Credit Losses for Loans
The following tables present the activity in the allowance for credit losses by portfolio segment for the three months ended June 30, 2026 and 2025:
June 30, 2026Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning Balance$18,676 $42,150 $3,244 $1,171 $655 $4,291 $576 $7,784 $78,547 
Provision (Benefit) for Credit Loss Expense(1,071)1,550 99 29 360 248 177 108 1,500 
Loans Charged-off— — — — (596)(112)(205)(32)(945)
Recoveries Collected21 — — — 224 15 12 — 272 
Total Ending Allowance Balance$17,626 $43,700 $3,343 $1,200 $643 $4,442 $560 $7,860 $79,374 
June 30, 2025Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning Balance$15,343 $37,811 $5,306 $1,151 $657 $3,942 $608 $10,340 $75,158 
Provision (Benefit) for Credit Loss Expense2,620 423 (2,176)41 259 384 366 (717)1,200 
Loans Charged-off(247)(26)— — (334)— (386)(28)(1,021)
Recoveries Collected23 — — — 109 8 33 — 173 
Total Ending Allowance Balance$17,739 $38,208 $3,130 $1,192 $691 $4,334 $621 $9,595 $75,510 
The following tables present the activity in the allowance for credit losses by portfolio segment for the six months ended June 30, 2026 and 2025:
June 30, 2026Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning balance$19,576 $40,626 $3,324 $1,178 $687 $4,065 $600 $7,638 $77,694 
Provision (Benefit) for credit loss expense(1,485)3,037 19 171 546 470 378 364 3,500 
Loans charged-off(488)— — (149)(991)(112)(531)(142)(2,413)
Recoveries collected23 37 — — 401 19 113 — 593 
Total ending allowance balance$17,626 $43,700 $3,343 $1,200 $643 $4,442 $560 $7,860 $79,374 
June 30, 2025Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Allowance for Credit Losses:
Beginning balance$7,059 $25,818 $4,917 $397 $727 $2,196 $520 $2,802 $44,436 
Change in Accounting Method1,438 (3,271)(1,655)720 (284)1,056 (24)2,013 (7)
2/1/2025 Acquired Heartland PCD5,246 7,080 3,352 — 20 11 — 199 15,908 
Day 2 CECL Provision - Heartland1,797 7,522 170 — 179 570 — 5,962 16,200 
Provision (Benefit) for credit loss expense2,545 1,085 (3,654)75 486 492 631 (1,353)307 
Loans charged-off(373)(26)— — (659)— (560)(28)(1,646)
Recoveries collected27 — — — 222 9 54 — 312 
Total ending allowance balance$17,739 $38,208 $3,130 $1,192 $691 $4,334 $621 $9,595 $75,510 
Schedule of Non-Accrual and Past Due Loans
The following tables present the amortized cost in non-accrual loans and loans past due over 89 days still accruing by class of loans as of June 30, 2026 and December 31, 2025:
June 30, 2026
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$173 $13,659 $— 
Commercial Real Estate Loans653 6,561 — 
Agricultural Loans1,579 2,719 3 
Leases— — — 
Home Equity Loans680 680 — 
Consumer Loans476 476 — 
Credit Cards47 47 — 
Residential Mortgage Loans1,995 2,701 — 
Total$5,603 $26,843 $3 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $26,843.
December 31, 2025
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$308 $16,549 $— 
Commercial Real Estate Loans285 6,303 92 
Agricultural Loans1,197 3,123 — 
Leases— — — 
Home Equity Loans776 776 — 
Consumer Loans30 33 — 
Credit Cards148 148 — 
Residential Mortgage Loans1,471 2,387 — 
Total$4,215 $29,319 $92 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $29,319.
Schedule or Collateral-dependent Loans by Class
The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of June 30, 2026 and December 31, 2025:
June 30, 2026Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$5,410 $6,328 $— $9,462 $21,200 
Commercial Real Estate Loans26,483 490 — — 26,973 
Agricultural Loans2,362 201 — 627 3,190 
Leases— — — — — 
Home Equity Loans425 — — — 425 
Consumer Loans— — — — — 
Credit Cards— — — — — 
Residential Mortgage Loans448 — — — 448 
Total$35,128 $7,019 $— $10,089 $52,236 
December 31, 2025Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$8,348 $6,880 $400 $10,070 $25,698 
Commercial Real Estate Loans30,670 494 — — 31,164 
Agricultural Loans2,958 279 — 633 3,870 
Leases— — — — — 
Home Equity Loans425 — — — 425 
Consumer Loans— — — — — 
Credit Cards— — — — — 
Residential Mortgage Loans633 — — — 633 
Total$43,034 $7,653 $400 $10,703 $61,790 
Schedule of Aging of Past Due Loans
The following tables present the aging of the amortized cost basis in past due loans by class of loans as of June 30, 2026 and December 31, 2025:
June 30, 202630-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$547 $54 $6,119 $6,720 $738,894 $745,614 
Commercial Real Estate Loans1,402 432 4,342 6,176 3,213,257 3,219,433 
Agricultural Loans166 58 47 271 476,334 476,605 
Leases— — — — 88,224 88,224 
Home Equity Loans1,099 299 680 2,078 520,318 522,396 
Consumer Loans219 111 476 806 100,380 101,186 
Credit Cards168 68 47 283 26,967 27,250 
Residential Mortgage Loans5,991 2,410 2,512 10,913 749,789 760,702 
Total$9,592 $3,432 $14,223 $27,247 $5,914,163 $5,941,410 
December 31, 202530-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$518 $1,600 $7,096 $9,214 $751,953 $761,167 
Commercial Real Estate Loans2,559 281 4,497 7,337 3,135,135 3,142,472 
Agricultural Loans875 — 1,124 1,999 487,169 489,168 
Leases— — — — 87,073 87,073 
Home Equity Loans2,415 140 776 3,331 480,969 484,300 
Consumer Loans1,017 287 33 1,337 116,311 117,648 
Credit Cards222 105 148 475 27,592 28,067 
Residential Mortgage Loans9,383 2,751 2,142 14,276 760,277 774,553 
Total$16,989 $5,164 $15,816 $37,969 $5,846,479 $5,884,448 
Schedule of Risk Category of Loans
Based on the analysis performed at June 30, 2026 and December 31, 2025, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of June 30, 202620262025202420232022PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$63,674 $117,358 $92,421 $56,277 $64,987 $77,806 $234,672 $707,195 
Special Mention— 529 940 1,894 1,097 3,062 4,595 12,117 
Substandard1,250 78 1,458 2,683 5,174 13,420 2,239 26,302 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$64,924 $117,965 $94,819 $60,854 $71,258 $94,288 $241,506 $745,614 
Current Period Gross Charge-Offs$— $— $— $— $114 $7 $367 $488 
Commercial Real Estate:
Risk Rating
Pass$216,666 $513,434 $412,908 $355,467 $472,949 $1,096,282 $38,918 $3,106,624 
Special Mention3,668 123 2,368 36,397 3,091 27,944 1,332 74,923 
Substandard226 57 — 1,085 3,617 32,901 — 37,886 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$220,560 $513,614 $415,276 $392,949 $479,657 $1,157,127 $40,250 $3,219,433 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Agricultural:
Risk Rating
Pass$30,283 $46,645 $31,130 $26,314 $40,030 $133,959 $103,318 $411,679 
Special Mention1,748 7,397 2,117 4,350 4,738 17,597 20,018 57,965 
Substandard100 150 463 772 95 4,658 723 6,961 
Doubtful— — — — — — — — 
Total Agricultural Loans$32,131 $54,192 $33,710 $31,436 $44,863 $156,214 $124,059 $476,605 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Leases:
Risk Rating
Pass$15,685 $29,229 $21,430 $15,860 $2,368 $3,652 $— $88,224 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$15,685 $29,229 $21,430 $15,860 $2,368 $3,652 $— $88,224 
Current Period Gross Charge-Offs$— $— $— $149 $— $— $— $149 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202520252024202320222021PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$139,921 $105,911 $64,427 $77,540 $52,599 $45,106 $231,427 $716,931 
Special Mention1,171 714 2,077 1,221 286 2,046 5,364 12,879 
Substandard277 1,628 3,081 5,983 4,394 11,510 4,484 31,357 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$141,369 $108,253 $69,585 $84,744 $57,279 $58,662 $241,275 $761,167 
Current Period Gross Charge-Offs$— $306 $— $138 $— $77 $243 $764 
Commercial Real Estate:
Risk Rating
Pass$455,803 $435,591 $385,103 $515,257 $443,780 $774,987 $36,077 $3,046,598 
Special Mention220 2,448 17,816 3,173 7,879 22,681 783 55,000 
Substandard68 12 865 2,861 8,948 28,120 — 40,874 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$456,091 $438,051 $403,784 $521,291 $460,607 $825,788 $36,860 $3,142,472 
Current Period Gross Charge-Offs$— $— $— $— $— $26 $— $26 
Agricultural:
Risk Rating
Pass$54,791 $35,843 $33,138 $45,677 $29,011 $126,308 $118,304 $443,072 
Special Mention4,683 1,974 2,823 2,138 3,183 11,842 12,510 39,153 
Substandard— 437 832 64 101 4,526 983 6,943 
Doubtful— — — — — — — — 
Total Agricultural Loans$59,474 $38,254 $36,793 $47,879 $32,295 $142,676 $131,797 $489,168 
Current Period Gross Charge-Offs$— $— $— $— $— $8 $— $8 
Leases:
Risk Rating
Pass$33,383 $24,235 $19,668 $4,356 $2,064 $3,367 $— $87,073 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$33,383 $24,235 $19,668 $4,356 $2,064 $3,367 $— $87,073 
Current Period Gross Charge-Offs$— $— $— $— $— $— $— $— 
Schedule of Residential, Home Equity and Consumer Loans Based on Payment Activity The following tables present the amortized cost in residential, home equity and consumer loans based on payment activity as well as the current period gross charge-offs for the periods ended June 30, 2026 and December 31, 2025.
Term Loans Amortized Cost Basis by Origination Year
As of June 30, 202620262025202420232022PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$20,966 $45,679 $12,741 $7,271 $3,384 $3,903 $6,766 $100,710 
Nonperforming— 18 266 19 9 164 — 476 
Total Consumer Loans$20,966 $45,697 $13,007 $7,290 $3,393 $4,067 $6,766 $101,186 
Current Period Gross Charge-Offs$881 $51 $28 $23 $1 $7 $— $991 
Home Equity:
Payment performance
Performing$57 $502 $1,659 $2,132 $3,998 $6,044 $507,324 $521,716 
Nonperforming— — 282 78 71 187 62 680 
Total Home Equity Loans$57 $502 $1,941 $2,210 $4,069 $6,231 $507,386 $522,396 
Current Period Gross Charge-Offs$— $— $— $— $87 $25 $— $112 
Residential Mortgage:
Payment performance
Performing$39,584 $75,597 $80,467 $84,812 $178,647 $298,894 $— $758,001 
Nonperforming— — 117 425 152 2,007 — 2,701 
Total Residential Mortgage Loans$39,584 $75,597 $80,584 $85,237 $178,799 $300,901 $— $760,702 
Current Period Gross Charge-Offs$— $— $32 $51 $— $59 $— $142 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202520252024202320222021PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$58,703 $28,540 $13,023 $5,094 $3,489 $2,434 $6,332 $117,615 
Nonperforming— 27 — 6 — — — 33 
Total Consumer Loans$58,703 $28,567 $13,023 $5,100 $3,489 $2,434 $6,332 $117,648 
Current Period Gross Charge-Offs$1,502 $51 $66 $30 $15 $3 $— $1,667 
Home Equity:
Payment performance
Performing$315 $1,706 $1,495 $3,900 $1,294 $4,672 $470,142 $483,524 
Nonperforming— — 198 251 85 86 156 776 
Total Home Equity Loans$315 $1,706 $1,693 $4,151 $1,379 $4,758 $470,298 $484,300 
Current Period Gross Charge-Offs$— $— $— $68 $25 $3 $— $96 
Residential Mortgage:
Payment performance
Performing$78,420 $83,687 $99,058 $188,414 $142,032 $180,555 $— $772,166 
Nonperforming— 335 148 228 502 1,174 — 2,387 
Total Residential Mortgage Loans$78,420 $84,022 $99,206 $188,642 $142,534 $181,729 $— $774,553 
Current Period Gross Charge-Offs$— $— $77 $— $37 $— $— $114 
Schedule of Recorded Investment in Credit Cards Based on Payment Activity The following table presents the recorded investment in credit cards based on payment activity:
Credit CardsJune 30, 2026December 31, 2025
   Performing$27,203 $27,919 
   Nonperforming47 148 
      Total$27,250 $28,067 

The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:

June 30, 2026Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $— $— $— $— $— $— $— $— 
   Sales— — — — — — — — — 
December 31, 2025Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Purchases$— $— $— $— $— $— $— $— $— 
Sales— — 2,391 — — — — — 2,391