Farmers & Merchants Bancorp (FMCB) 10-Q 10 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 07, 2021
Cover [Abstract]
Entity Registrant Name	FARMERS & MERCHANTS BANCORP
Entity Central Index Key	0001085913
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Document Transition Report	false
Entity File Number	000-26099
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	94-3327828
Entity Address, Address Line One	111 W. Pine Street
Entity Address, City or Town	Lodi
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95240
City Area Code	209
Local Phone Number	367-2300
Title of 12(b) Security	Common Stock
Trading Symbol	FMCB
Security Exchange Name	NONE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		789,646

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Cash and Cash Equivalents:
Cash and Due from Banks	$ 58,883	$ 66,327	$ 57,304
Interest Bearing Deposits with Banks	434,524	317,510	225,656
Total Cash and Cash Equivalents	493,407	383,837	282,960
Investment Securities:
Available-for-Sale, at Fair Value	560,973	807,732	532,246
Held-to-Maturity, fair value $374,828, $70,049 and $59,503, respectively	385,054	68,933	58,701
Total Investment Securities	946,027	876,665	590,947
Loans & Leases:	3,111,011	3,099,592	2,670,109
Less: Allowance for Credit Losses	60,175	58,862	54,824
Loans & Leases, Net	3,050,836	3,040,730	2,615,285
Premises and Equipment, Net	49,585	50,147	45,910
Bank Owned Life Insurance, Net	69,762	69,235	67,657
Interest Receivable and Other Assets	124,842	129,839	117,682
Total Assets	4,734,459	4,550,453	3,720,441
Deposits:
Demand	1,529,753	1,475,425	1,009,561
Interest Bearing Transaction	979,185	902,487	695,283
Savings and Money Market	1,315,700	1,260,487	1,028,681
Time	416,576	421,868	521,748
Total Deposits	4,241,214	4,060,267	3,255,273
Subordinated Debentures	10,310	10,310	10,310
Interest Payable and Other Liabilities	56,965	56,211	60,628
Total Liabilities	4,308,489	4,126,788	3,326,211
Shareholders' Equity
Preferred Stock: No Par Value, 1,000,000 Shares Authorized, None Issued or Outstanding	0	0	0
Common Stock: Par Value $0.01, 7,500,000 Shares Authorized, 789,646, 789,646 and 793,556, Shares Issued and Outstanding at March 31, 2021, December 31, 2020 and March 31, 2020, Respectively	8	8	8
Additional Paid-In Capital	77,516	77,516	80,350
Retained Earnings	349,790	333,070	300,158
Accumulated Other Comprehensive (Loss) Income, Net of Taxes	(1,344)	13,071	13,714
Total Shareholders' Equity	425,970	423,665	394,230
Total Liabilities and Shareholders' Equity	$ 4,734,459	$ 4,550,453	$ 3,720,441

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Investment Securities:
Held-to-Maturity at fair value	$ 374,828	$ 70,049	$ 59,503
Shareholders' Equity
Preferred Stock, par value (in dollars per share)	$ 0	$ 0	$ 0
Preferred Stock, shares authorized (in shares)	1,000,000	1,000,000	1,000,000
Preferred Stock, shares issued (in shares)	0	0	0
Preferred Stock, shares outstanding (in shares)	0	0	0
Common Stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized (in shares)	7,500,000	7,500,000	7,500,000
Common Stock, shares issued (in shares)	789,646	789,646	793,556
Common Stock, shares outstanding (in shares)	789,646	789,646	793,556

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Interest Income
Interest and Fees on Loans & Leases	$ 37,087	$ 34,160
Interest on Deposits with Banks	103	947
Interest on Investment Securities:
Taxable	3,804	3,152
Exempt from Federal Tax	423	430
Total Interest Income	41,417	38,689
Interest Expense
Deposits	1,237	3,144
Subordinated Debentures	79	119
Total Interest Expense	1,316	3,263
Net Interest Income	40,101	35,426
Provision for Credit Losses	1,250	0
Net Interest Income After Provision for Credit Losses	38,851	35,426
Non-Interest Income
Service Charges on Deposit Accounts	638	920
Net Gain on Sale of Investment Securities	1,840	13
Increase in Cash Surrender Value of Bank Owned Life Insurance	526	509
Debit Card and ATM Fees	1,579	1,277
Net Gain (Loss) on Deferred Compensation Investments	3,540	(662)
Other	1,602	870
Total Non-Interest Income	9,725	2,927
Non-Interest Expense
Salaries and Employee Benefits	16,740	14,880
Net Gain (Loss) on Deferred Compensation Investments	3,540	(662)
Occupancy	1,231	1,106
Equipment	1,224	1,168
Marketing	188	245
Legal	111	30
FDIC Insurance	287	0
Other	3,042	3,023
Total Non-Interest Expense	26,363	19,790
Income Before Provision for Income Taxes	22,213	18,563
Provision for Income Taxes	5,500	4,441
Net Income	$ 16,713	$ 14,122
Basic Earnings Per Common Share (in dollars per share)	$ 21.17	$ 17.80
Diluted Earnings Per Common Share (in dollars per share)	$ 21.17	$ 17.80

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Condensed Consolidated Statements of Comprehensive Income (Unaudited) [Abstract]
Net Income	$ 16,713	$ 14,122
Other Comprehensive Income
Increase in Net Unrealized (Loss) Gain on Available-for-Sale Securities	(18,566)	14,790
Deferred Tax Benefit Related to Unrealized (Loss) Gains	5,489	(4,372)
Reclassification Adjustment for Realized Gains on Available-for-Sale Securities	(1,840)	(13)
Deferred Tax Benefit Related to Reclassification Adjustment	544	4
Amortization of Unrealized (Loss) on Securities Transferred from Available-for-Sale to Held-to-Maturity	(58)	0
Deferred Tax Benefit Related to (Loss) on Securities Transferred	16	0
Total Other Comprehensive Income	(14,415)	10,409
Comprehensive Income	$ 2,298	$ 24,531

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Gain / (Loss) net [Member]	Total
Balance at Dec. 31, 2019	$ 8	$ 79,947	$ 286,036	$ 3,305	$ 369,296
Balance (in shares) at Dec. 31, 2019	793,033
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	$ 0	0	14,122	0	14,122
Issuance of Common Stock	$ 0	403	0	0	403
Issuance of Common Stock (in shares)	523
Other Comprehensive Income	$ 0	0	0	10,409	10,409
Balance at Mar. 31, 2020	$ 8	80,350	300,158	13,714	$ 394,230
Balance (in shares) at Mar. 31, 2020	793,556				793,556
Balance at Dec. 31, 2020	$ 8	77,516	333,070	13,071	$ 423,665
Balance (in shares) at Dec. 31, 2020	789,646				789,646
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	$ 0	0	16,713	0	$ 16,713
Cash Dividends Returned	0	0	7	0	7
Other Comprehensive Income	0	0	0	(14,415)	(14,415)
Balance at Mar. 31, 2021	$ 8	$ 77,516	$ 349,790	$ (1,344)	$ 425,970
Balance (in shares) at Mar. 31, 2021	789,646				789,646

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Operating Activities:
Net Income	$ 16,713	$ 14,122
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Provision for Credit Losses	1,250	0	$ 4,500
Depreciation and Amortization	660	709
Net Amortization/Accretion of Investment Security Premiums & Discounts	407	125
Amortization of Core Deposit Intangible	153	157
Accretion of Discount on Acquired Loans	(16)	(90)
Net Gain on Sale of Investment Securities	(1,840)	(13)
Net Change in Operating Assets & Liabilities:
Net Decrease in Interest Receivable and Other Assets	10,308	8,718
Net Increase (Decrease) in Interest Payable and Other Liabilities	1,386	(3,417)
Net Cash Provided by Operating Activities	29,021	20,311
Investing Activities:
Purchase of Investment Securities Available-for-Sale	(199,440)	(67,661)
Proceeds from Sold, Matured or Called Securities Available-for-Sale	110,388	57,595
Purchase of Investment Securities Held-to-Maturity	(3,211)	(2,380)
Proceeds from Matured or Called Securities Held-to-Maturity	3,930	3,904
Net Loans & Leases Paid, Originated or Acquired	(11,340)	2,820
Additions to Premises and Equipment, Net	(100)	(1,352)
Purchase of Other Investments	(632)	(2,289)
Net Cash Used in Investing Activities	(100,405)	(9,363)
Financing Activities:
Net Increase (Decrease) in Deposits	180,947	(22,746)
Cash Dividends Returned	7	0
Net Cash Provided by (Used in) Financing Activities	180,954	(22,746)
Net Change in Cash and Cash Equivalents	109,570	(11,798)
Cash and Cash Equivalents at Beginning of Period	383,837	294,758	294,758
Cash and Cash Equivalents at End of Period	493,407	282,960	$ 383,837
Supplementary Data
Cash Payments Made for Income Taxes	0	3
Issuance of Common Stock to the Bank's Non-Qualified Retirement Plans	0	403
Interest Paid	1,943	3,628
Supplementary Noncash Disclosure
Investment Securities Available-for-Sale Transferred to Held-to-Maturity	$ 316,925	$ 0

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Significant Accounting Policies [Abstract]
Significant Accounting Policies	1. Significant Accounting Policies Farmers & Merchants Bancorp (the “Company”) was organized March 10, 1999. Primary operations are related to traditional banking activities through its subsidiary Farmers & Merchants Bank of Central California (the “Bank”) which was established in 1916. The Bank’s wholly owned subsidiaries include Farmers & Merchants Investment Corporation and Farmers/Merchants Corp. Farmers & Merchants Investment Corporation has been dormant since 1991. Farmers/Merchants Corp. acts as trustee on deeds of trust originated by the Bank. The Company’s other wholly owned subsidiaries include F & M Bancorp, Inc. and FMCB Statutory Trust I. F & M Bancorp, Inc. was created in March 2002 to protect the name F & M Bank. During 2002, the Company completed a fictitious name filing in California to begin using the streamlined name “F & M Bank” as part of a larger effort to enhance the Company’s image and build brand name recognition. In December 2003, the Company formed a wholly owned subsidiary, FMCB Statutory Trust I, for the sole purpose of issuing Trust Preferred Securities and related subordinated debentures, in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). FMCB Statutory Trust I is a non-consolidated subsidiary. The accounting and reporting policies of the Company conform to U.S. GAAP and prevailing practice within the banking industry. The following is a summary of the significant accounting and reporting policies used in preparing the consolidated financial statements. Basis of Presentation The accompanying consolidated financial statements and notes thereto have been prepared in accordance with accounting principles generally accepted in the United States of America for financial information. The accompanying consolidated financial statements include the accounts of the Company and the Company’s wholly owned subsidiaries, F & M Bancorp, Inc. and the Bank, along with the Bank’s wholly owned subsidiaries, Farmers & Merchants Investment Corporation and Farmers/Merchants Corp. Significant inter-company transactions have been eliminated in consolidation. The unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions for quarterly reports on Form -Q. These unaudited consolidated financial statements do not include all disclosures associated with the Company’s consolidated annual financial statements included in its Annual Report on Form -K, as amended (“2020 Annual Report on Form 10-K”), for the year ended December and, accordingly, should be read in conjunction with such audited consolidated financial statements. 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 months ended March are not necessarily indicative of the results that may be expected for the year ending December The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Accounting Guidance Pending Adoption at March The following paragraphs provide descriptions of newly issued but not yet effective accounting standards that could have a material effect on the Company’s financial position or results of operations. In June the FASB issued ASU - Financial Instruments – Credit Losses (Topic 326) : Measurement of Credit Losses on Financial Instruments. The ASU will require the earlier recognition of credit losses on loans and other financial instruments based on an expected loss model, replacing the incurred loss model that is currently in use. Under the new guidance, an entity will measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. The expected loss model will apply to loans and leases, unfunded lending commitments, held-to-maturity debt securities and other debt instruments measured at amortized cost. The impairment model for available-for-sale debt securities will require the recognition of credit losses through a valuation allowance when fair value is less than amortized cost, regardless of whether the impairment is considered to be other-than-temporary. During the Company completed an assessment of its current expected credit losses (CECL) data and system needs, and engaged a -party vendor to assist in developing a CECL model. The Company, in conjunction with this vendor, researched and analyzed modeling standards, loan segmentation, as well as potential external inputs to supplement our historical loss history. Model validation began in the quarter of enabling the Company to complete parallel runs using data beginning with the quarter of The new guidance had been effective on January However, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) and H.R. resulted in federal banking regulators issuing an interim final rule allowing banks the option of delaying the implementation of CECL until January In addition, the national banking regulators have issued a joint statement allowing financial institutions to mitigate the effects of CECL in their regulatory capital calculations for up to years. The Company has elected to delay CECL adoption, but continues to run its CECL model quarterly to accumulate data for the ultimate implementation. Management is currently evaluating the impact that the standard will have on its consolidated financial statements. Cash and Cash Equivalents For purposes of the Consolidated Statements of Cash Flows, the Company has defined cash and cash equivalents as those amounts included in the balance sheet captions Cash and Due from Banks, Interest Bearing Deposits with Banks and Federal Funds Sold, which have original maturity dates of months or less. For these instruments, the carrying amount is a reasonable estimate of fair value. Investment Securities Investment securities are classified at the time of purchase as held-to-maturity (“HTM”) if it is management’s intent and the Company has the ability to hold the securities until maturity. These securities are carried at cost, adjusted for amortization of premium to earliest call date and accretion of discount using a level yield of interest over the estimated remaining period until maturity. Losses, reflecting a decline in value judged by the Company to be other than temporary, are recognized in the period in which they occur. Securities are classified as available-for-sale (“AFS”) if it is management’s intent, at the time of purchase, to hold the securities for an indefinite period of time and/or to use the securities as part of the Company’s asset/liability management strategy. These securities are reported at fair value with aggregate unrealized gains or losses excluded from income and included as a separate component of shareholders’ equity, net of related income taxes. Fair values are based on quoted market prices or broker/dealer price quotations on a specific identification basis. Gains or losses on the sale of these securities are computed using the specific identification method. Transfers of debt securities from the available-for-sale category to the held-to-maturity category are made at fair value at the date of transfer. The unrealized holding gain or loss at the date of transfer remains in accumulated other comprehensive income and in the carrying value of the held-to-maturity investment security. Premiums or discounts on investment securities are amortized or accreted using the effective interest method over the life of the security as an adjustment of yield. Unrealized holding gains or losses that remain in accumulated other comprehensive income are amortized or accreted over the remaining life of the security as an adjustment of yield, offsetting the related amortization of the premium or accretion of the discount. Trading securities, if any, are acquired for short-term appreciation and are recorded in a trading portfolio and are carried at fair value, with unrealized gains and losses recorded in non-interest income. Management evaluates securities for other-than-temporary impairment (“OTTI”) on at least a quarterly basis, and more frequently when economic or market conditions warrant such an evaluation. For securities in an unrealized loss position, management considers the extent and duration of the unrealized loss, and the financial condition and near-term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likely than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the amount of impairment is split into two components as follows: (1) OTTI related to credit loss, which must be recognized in the income statement; and (2) OTTI related to other factors, which is recognized in other comprehensive income. The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. Equity securities are carried at fair value with changes in market value recognized through earnings . Loans & Leases Loans & leases are reported at the principal amount outstanding net of unearned discounts and deferred loan & lease fees and costs. Interest income on loans & leases is accrued daily on the outstanding balances using the simple interest method. Loan & lease origination fees are deferred and recognized over the contractual life of the loan or lease as an adjustment to the yield. Loans & leases are placed on non-accrual status when the collection of principal or interest is in doubt or when they become past due for 90 days or more unless they are both well-secured and in the process of collection. For this purpose, a loan or lease is considered well-secured if it is collateralized by property having a net realizable value in excess of the amount of the loan or lease or is guaranteed by a financially capable party. When a loan or lease is placed on non-accrual status, the accrued and unpaid interest receivable is reversed and charged against current income; thereafter, interest income is recognized only as it is collected in cash. Additionally, cash would be applied to principal if all principal was not expected to be collected. Loans & leases placed on non-accrual status are returned to accrual status when the loans or leases are paid current as to principal and interest and future payments are expected to be made in accordance with the contractual terms of the loan or lease. A loan or lease is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Impaired loans & leases are either: (1) non-accrual loans & leases; or (2) restructured loans & leases that are still accruing interest. Loans or leases determined to be impaired are individually evaluated for impairment. When a loan or lease is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan or lease’s effective interest rate, except that as a practical expedient, it may measure impairment based on a loan or lease’s observable market price, or the fair value of the collateral if the loan or lease is collateral dependent. A loan or lease is collateral dependent if the repayment of the loan or lease is expected to be provided solely by the underlying collateral. A restructuring of a loan or lease constitutes a troubled debt restructuring (TDR) if the Company for economic or legal reasons related to the borrower’s (the term “borrower” is used herein to describe a customer who has entered into either a loan or lease transaction) financial difficulties grants a more than insignificant concession to the borrower that it would not otherwise consider. Restructured loans & leases typically present an elevated level of credit risk, as the borrowers are not able to perform according to the original contractual terms. If the restructured loan or lease was current on all payments at the time of restructure and management reasonably expects the borrower will continue to perform after the restructure, management may keep the loan or lease on accrual. Loans & leases that are on nonaccrual status at the time they become TDR, remain on nonaccrual status until the borrower demonstrates a sustained period of performance, which the Company generally believes to be six Generally, the Company will not restructure loans or leases for borrowers unless: (1) the existing loan or lease is brought current as to principal and interest payments; and (2) the restructured loan or lease can be underwritten to reasonable underwriting standards. If these standards are not met other actions will be pursued (e.g., foreclosure) to collect outstanding loan or lease amounts. After restructure, a determination is made whether the loan or lease will be kept on accrual status based upon the underwriting and historical performance of the restructured credit. On March the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law, and was amended and extended by the Consolidated Appropriations Act of (“H.R. ”) on December The CARES Act and H.R. provide financial institutions, under specific circumstances, the opportunity to temporarily suspend certain requirements under generally accepted accounting principles related to modifications for a limited period of time to account for the effects of COVID- In March a joint statement was issued by federal and state regulatory agencies, after consultation with the FASB, to clarify that short-term loan modifications are not TDRs if made on a good-faith basis in response to COVID- to borrowers who were current prior to any relief. Under this guidance, months is provided as an example of short-term, and current is defined as less than days past due at the time the modification program is implemented. The guidance also provides that these modified loans generally will not be classified as nonaccrual during the term of the modification. See “Note – Risks and Uncertainties” for additional information on the CARES Act, H.R. and the impact of COVID- on the Company. Allowance for Credit Losses The allowance for credit losses is an estimate of probable incurred credit losses inherent in the Company’s loan & lease portfolio as of the balance sheet date. The allowance is established through a provision for credit losses, which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan & lease growth. Credit exposures determined to be uncollectible are charged against the allowance. Cash received on previously charged off amounts is recorded as a recovery to the allowance. The overall allowance consists of three primary components: specific reserves related to impaired loans & leases; general reserves for inherent losses related to loans & leases that are not impaired; and an unallocated component that takes into account the imprecision in estimating and allocating allowance balances associated with macro factors. The determination of the general reserve for loans & leases that are collectively evaluated for impairment is based on estimates made by management, to include, but not limited to, consideration of historical losses by portfolio segment, internal asset classifications, qualitative factors that include economic trends in the Company’s service areas, industry experience and trends, geographic concentrations, estimated collateral values, the Company’s underwriting policies, the character of the loan & lease portfolio, and probable losses inherent in the portfolio taken as a whole. The Company maintains a separate allowance for each portfolio segment (loan & lease type). These portfolio segments include: (1) commercial real estate; (2) agricultural real estate; (3) real estate construction (including land and development loans); (4) residential 1 st The Company assigns a risk rating to all loans & leases and periodically performs detailed reviews of all such loans & leases over a certain threshold to identify credit risks and assess overall collectability. For smaller balance loans & leases, such as consumer and residential real estate, a credit grade is established at inception, and then updated only when the loan or lease becomes contractually delinquent or when the borrower requests a modification. For larger balance loans, management monitors and analyzes the financial condition of borrowers and guarantors, trends in the industries in which borrowers operate and the fair values of collateral securing these loans & leases. These credit quality indicators are used to assign a risk rating to each individual loan or lease. These risk ratings are also subject to examination by independent specialists engaged by the Company. The risk ratings can be grouped into five major categories, defined as follows: Pass and Watch – A pass loan or lease is a strong credit with no existing or known potential weaknesses deserving of management’s close attention. This category also includes “Watch” loans, which is a loan with an emerging weakness in either the individual credit or industry that requires additional attention. A credit may also be classified Watch if cash flows have not yet stabilized, such as in the case of a development project. Included in this category are all loans in which the Bank entered into a CARES Act modification. Special Mention – A special mention loan or lease has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or lease or in the Company’s credit position at some future date. Special mention loans & leases are not adversely classified and do not expose the Company to sufficient risk to warrant adverse classification. Substandard – A substandard loan or lease is not adequately protected by the current financial condition and paying capacity of the borrower or the value of the collateral pledged, if any. Loans or leases classified as substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. Well-defined weaknesses include a project’s lack of marketability, inadequate cash flow or collateral support, failure to complete construction on time or the project’s failure to fulfill economic expectations. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful – Loans or leases classified doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, based on currently known facts, conditions and values, highly questionable or improbable. Loss – Loans or leases classified as loss are considered uncollectible. Once a loan or lease becomes delinquent and repayment becomes questionable, the Company will address collateral shortfalls with the borrower and attempt to obtain additional collateral. If this is not forthcoming and payment in full is unlikely, the Company will estimate its probable loss and immediately charge-off some or all of the balance. The general reserve component of the allowance for credit losses also consists of reserve factors that are based on management’s assessment of the following for each portfolio segment: (1) inherent credit risk; (2) historical losses; and (3) other qualitative factors. These reserve factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment described below: Commercial Real Estate – Commercial real estate mortgage loans are generally considered to possess a higher inherent risk of loss than the Company’s commercial, agricultural and consumer loan types. Adverse economic developments or an overbuilt market impact commercial real estate projects and may result in troubled loans. Trends in vacancy rates of commercial properties impact the credit quality of these loans. High vacancy rates reduce operating revenues and the ability for properties to produce sufficient cash flow to service debt obligations. Real Estate Construction – Real estate construction loans, including land loans, are generally considered to possess a higher inherent risk of loss than the Company’s commercial, agricultural and consumer loan types. A major risk arises from the necessity to complete projects within specified cost and time lines. Trends in the construction industry significantly impact the credit quality of these loans, as demand drives construction activity. In addition, trends in real estate values significantly impact the credit quality of these loans, as property values determine the economic viability of construction projects. Commercial – These loans are generally considered to possess a moderate inherent risk of loss because they are shorter-term; typically made to relationship customers; generally underwritten to existing cash flows of operating businesses; and may be collateralized by fixed assets, inventory and/or accounts receivable. Debt coverage is provided by business cash flows and economic trends influenced by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Agricultural Real Estate and Agricultural – These loans are generally considered to possess a moderate inherent risk of loss since they are typically made to relationship customers and are secured by crop production, livestock and related real estate. These loans are vulnerable to two risk factors that are largely outside the control of Company and borrowers: commodity prices and weather conditions. Leases – Equipment leases are generally considered to possess a moderate inherent risk of loss. As lessor, the Company is subject to both the credit risk of the borrower and the residual value risk of the equipment. Credit risks are underwritten using the same credit criteria the Company would use when making an equipment term loan. Residual value risk is managed through the use of qualified, independent appraisers that establish the residual values the Company uses in structuring a lease. Residential 1st Mortgages and Home Equity Lines and Loans – These loans are generally considered to possess a lower inherent risk of loss. The degree of risk in residential real estate lending depends primarily on the loan amount in relation to collateral value, the interest rate and the borrower’s ability to repay in an orderly fashion. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers’ capacity to repay their obligations may be deteriorating. Consumer & Other – A consumer installment loan portfolio is usually comprised of a large number of small loans scheduled to be amortized over a specific period. Most installment loans are made for consumer purchases. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers’ capacity to repay their obligations may be deteriorating. At least quarterly, the Board of Directors reviews the adequacy of the allowance, including consideration of the relative risks in the portfolio, current economic conditions and other factors. If the Board of Directors and management determine that changes are warranted based on those reviews, the allowance is adjusted. In addition, the Company’s and Bank’s regulators, including the Federal Reserve Board (“FRB”), the California Department of Financial Protection and Innovation (“DFPI”) and the Federal Deposit Insurance Corporation (“FDIC”), as an integral part of their examination process, review the adequacy of the allowance. These regulatory agencies may require additions to the allowance based on their judgment about information available at the time of their examinations. Acquired Loans Loans acquired through purchase or through a business combination are recorded at their fair value at the acquisition date. Credit discounts, which reflect estimates of credit losses, expected to be incurred over the life of the loan, are included in the determination of fair value; therefore, an allowance for loan losses is not recorded at the acquisition date. Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures The Company also maintains a separate allowance for off-balance-sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for off-balance-sheet commitments is included in Interest Payable and Other Liabilities on the Company’s Consolidated Balance Sheet. Right of Use Lease Asset & Lease Liability The Company leases retail space and office space under operating leases. Most leases require the Company to pay real estate taxes, maintenance, insurance and other similar costs in addition to the base rent. Certain leases also contain lease incentives, such as tenant improvement allowances and rent abatement. Variable lease payments are recognized as lease expense as they are incurred. We record an operating lease right of use (ROU) asset and an operating lease liability (lease liability) for operating leases with a lease term greater than months. The ROU asset and lease liability are recorded in other assets and other liabilities, respectively, in the consolidated statement of financial condition. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Accordingly, ROU assets are reduced by tenant improvement allowances from landlords plus any prepaid rent. We do not separate lease and non-lease components of contracts. As most of our leases do not provide an implicit rate, we generally use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. Many of our leases contain various provisions for increases in rental rates, based either on changes in the published Consumer Price Index or a predetermined escalation schedule, which are factored into our determination of lease payments when appropriate. A majority of the leases provide the Company with the option to extend the lease term or more times following expiration of the initial term. The ROU asset and lease liability terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic “Revenue from Contracts with Customers” (“Topic ”). Under Topic the Company must identify the contract with a customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract, and recognize revenue when (or as) the Company satisfies a performance obligation. Significant revenue has not been recognized in the current reporting period that results from performance obligations satisfied in previous periods. The Company’s primary sources of revenue are derived from interest and dividends earned on loans, investment securities, and other financial instruments that are not within the scope of Topic The Company has evaluated the nature of its contracts with customers and determined that further disaggregation of revenue from contracts with customers into more granular categories beyond what is presented in the Consolidated Statements of Income was not necessary. The Company generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is limited judgment involved in applying Topic that significantly affects the determination of the amount and timing of revenue from contracts with customers. Premises and Equipment Premises, equipment, and leasehold improvements are stated at cost, less accumulated depreciation and amortization. Depreciation is computed principally by the straight-line method over the estimated useful lives of the assets. Estimated useful lives of buildings range from 30 to 40 years, and for furniture and equipment from 3 to 7 years. Leasehold improvements are amortized over the lesser of the terms of the respective leases, or their useful lives, which are generally 5 to 10 years. Remodeling and capital improvements are capitalized while maintenance and repairs are charged directly to occupancy expense. Other Real Estate Other real estate, which is included in other assets, is expected to be sold and is comprised of properties no longer utilized for business operations and property acquired through foreclosure in satisfaction of indebtedness. These properties are recorded at fair value less estimated selling costs upon acquisition. Revised estimates to the fair value less cost to sell are reported as adjustments to the carrying amount of the asset, provided that such adjusted value is not in excess of the carrying amount at acquisition. Initial losses on properties acquired through full or partial satisfaction of debt are treated as credit losses and charged to the allowance for credit losses at the time of acquisition. Subsequent declines in value from the recorded amounts, routine holding costs, and gains or losses upon disposition, if any, are included in non-interest expense as incurred. On March the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law, and was amended and extended by H.R. on December The CARES Act and H.R. restrict the ability of financial institutions to exercise their foreclosure rights on residential and multi-family properties backed by federally guaranteed mortgage loans. The State of California has gone further and temporarily suspended all residential and commercial foreclosures. The Company is working with its borrowers when they make requests to defer payments on their mortgage loans. See “Note – Risks and Uncertainties” for additional information on the CARES Act and the impact of COVID- on the Company. Income Taxes The Company uses the liability method of accounting for income taxes. This method results in the recognition of deferred tax assets and liabilities that are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. The deferred provision for income taxes is the result of the net change in the deferred tax asset and deferred tax liability balances during the year. This amount combined with the current taxes payable or refundable results in the income tax expense for the current year. The Company follows the standards set forth in the “Income Taxes” topic of the Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”), which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial state

Risks and Uncertainties

Risks and Uncertainties	3 Months Ended
	Mar. 31, 2021
Risks and Uncertainties [Abstract]
Risks and Uncertainties	2. Risks and Uncertainties T he COVID-19 pandemic has affected all of us. Designated as an “essential business”, the Company’s subsidiary, Farmers & Merchants Bank of Central California, has kept all branches open and maintained regular business hours during these difficult times. Our staffing levels have remained stable during the COVID-19 crisis. We have taken what we believe are prudent measures to protect our employees and customers, while still providing core banking services. On March 27, 2020 the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law and was amended and extended by the Consolidated Appropriations Act of 2021 (“H.R. 133”) on December 21, 2020. Through this legislation, as well as related federal and state regulatory actions, the federal government has taken extraordinary efforts to provide financial assistance to individuals and companies to help them move through these difficult times. However, there are no guaranties how long the COVID-19 virus may continue to impact our economy, and therefore, the Company. While we expect the effects of COVID-19 to have an adverse future impact on our business, financial condition and results of operations, we are unable to predict the extent or nature of these impacts at the current tim

Investment Securities

Investment Securities	3 Months Ended
	Mar. 31, 2021
Investment Securities [Abstract]
Investment Securities	3. Investment Securities The amortized cost, fair values, and unrealized gains and losses of the securities available-for-sale (in thousands) Amortized Gross Unrealized Fair March 31, 2021 Cost Gains Losses Value US Treasury Notes $ 14,885 $ 348 $ - $ 15,233 US Government Agency SBA 7,894 1 86 7,809 Mortgage Backed Securities (1)(2) 494,399 8,192 10,080 492,511 Corporate Securities 44,998 488 711 44,775 Other 645 - - 645 Total $ 562,821 $ 9,029 $ 10,877 $ 560,973 Amortized Gross Unrealized Fair December 31, 2020 Cost Gains Losses Value US Treasury Notes $ 14,859 $ 429 $ - $ 15,288 US Government Agency SBA 8,252 1 93 8,160 Mortgage Backed Securities (1) 720,562 17,359 48 737,873 Corporate Securities 45,010 927 18 45,919 Other 492 - - 492 Total $ 789,175 $ 18,716 $ 159 $ 807,732 Amortized Gross Unrealized Fair March 31, 2020 Cost Gains Losses Value US Treasury Notes $ 14,777 $ 622 $ - $ 15,399 US Government Agency SBA 10,043 9 98 9,954 Mortgage Backed Securities (1) 482,439 18,945 8 501,376 Other 5,517 - - 5,517 Total $ 512,776 $ 19,576 $ 106 $ 532,246 (1) (2) The amortized cost, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity (in thousands): Amortized Gross Unrealized Fair March 31, 2021 Cost Gains Losses Value Obligations of States and Political Subdivisions $ 70,454 $ 905 $ - $ 71,359 Mortgage Backed Securities (1)(2) 314,600 - 11,131 303,469 Total $ 385,054 $ 905 $ 11,131 $ 374,828 Amortized Gross Unrealized Fair December 31, 2020 Cost Gains Losses Value Obligations of States and Political Subdivisions $ 68,933 $ 1,116 $ - $ 70,049 Total $ 68,933 $ 1,116 $ - $ 70,049 Amortized Gross Unrealized Fair March 31, 2020 Cost Gains Losses Value Obligations of States and Political Subdivisions $ 58,701 $ 812 $ 10 $ 59,503 Total $ 58,701 $ 812 $ 10 $ 59,503 (1) (2) As part of our ongoing review of our investment securities portfolio, we reassessed the classification of certain MBS securities. During the first quarter of 2021, we transferred $316.9 million of these securities, which we intend and have the ability to hold to maturity, from available-for-sale securities to held-to-maturity at fair value. The unrealized pre-tax loss of $2,000 at the date of transfer remained in accumulated other comprehensive income and is amortized over the remaining lives of the securities . Fair values are based on quoted market prices or dealer quotes. If a quoted market price or dealer quote is not available, fair value is estimated using quoted market prices for similar securities. The amortized cost and estimated fair values of investment securities at March 31, 2021 by contractual maturity are shown in the following table (in thousands): Available-for-Sale Held-to-Maturity March 31, 2021 Amortized Cost Fair Value Amortized Cost Fair Value Within one year $ 5,642 $ 5,650 $ 8,152 $ 8,152 After one year through five years 32,404 32,682 5,542 5,582 After five years through ten years 23,307 23,143 22,277 23,052 After ten years 7,069 6,987 34,483 34,573 68,422 68,462 70,454 71,359 Investment securities not due at a single maturity date: Mortgage-backed securities 494,399 492,511 314,600 303,469 Total $ 562,821 $ 560,973 $ 385,054 $ 374,828 Expected maturities of mortgage-backed securities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The following tables show those investments with gross unrealized losses and their market value aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at the dates indicated (in thousands) Less Than 12 Months 12 Months or More Total March 31, 2021 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Government Agency SBA $ 505 $ 1 $ 7,028 $ 85 $ 7,533 $ 86 Mortgage Backed Securities 277,832 10,077 173 3 278,005 10,080 Corporate Securities 31,958 711 - - 31,958 711 Total $ 310,295 $ 10,789 $ 7,201 $ 88 $ 317,496 $ 10,877 Securities Held-to-Maturity Mortgage Backed Securities 303,275 11,131 - - 303,275 11,131 Total $ 303,275 $ 11,131 $ - $ - $ 303,275 $ 11,131 Less Than 12 Months 12 Months or More Total December 31, 2020 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Government Agency SBA $ 1,741 $ 3 $ 6,126 $ 90 $ 7,867 $ 93 Mortgage Backed Securities 20,142 45 177 3 20,319 48 Corporate Securities 4,041 18 - - 4,041 18 Total $ 25,924 $ 66 $ 6,303 $ 93 $ 32,227 $ 159 There were HTM investments with gross unrealized losses at December 31, 2020. Less Than 12 Months 12 Months or More Total March 31, 2020 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Government Agency SBA $ 2,458 $ 5 $ 4,674 $ 93 $ 7,132 $ 98 Mortgage Backed Securities 1,503 2 255 6 1,758 8 Total $ 3,961 $ 7 $ 4,929 $ 99 $ 8,890 $ 106 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 728 $ 10 $ - $ - $ 728 $ 10 Total $ 728 $ 10 $ - $ - $ 728 $ 10 As of March 31, 2021, the Company held 599 investment securities of which 83 were in an unrealized loss position for less than twelve months. 88 securities were in an unrealized loss position for twelve months or more. Management periodically evaluates each investment security for other-than-temporary impairment relying primarily on industry analyst reports and observations of market conditions and interest rate fluctuations. Management believes it will be able to collect all amounts due according to the contractual terms of the underlying investment securities. U.S. Treasury Notes U.S. Government SBA Mortgage Backed Securities Corporate Securities Obligations of States and Political Subdivisions one-hundred percent The unrealized losses on the Company’s investment in obligations of states and political subdivisions were $0, $0 and $10,000 at March 31, 2021, December 31, 2020 and March 31, 2020, respectively. Management believes that any unrealized losses on the Company’s investments in obligations of states and political subdivisions were caused by interest rate fluctuations. The contractual terms of these investments do not permit the issuer to settle the securities at a price less than the amortized cost of the investment. Because the Company does not intend to sell the securities and it is more likely than not that the Company would not have to sell the securities before recovery of their cost basis, the Company did not consider these investments to be other-than-temporarily impaired at March 31, 2021, December 31, 2020, and March 31, 2020. Proceeds from sales and calls of securities for the periods shown were as follows: (in thousands) Proceeds Gains Losses Three Months Ended March 31, 2021 $ 63,788 $ 1,840 $ - Three Months Ended March 31, 2020 $ 2,255 $ 13 $ - Pledged Securities As of March 31, 2021, securities carried at $390.9 million were pledged to secure public deposits, Federal Home Loan Bank (“FHLB”) borrowings, and other government agency deposits as required by law. This amount was $439.7 million at December 31, 2020, and $381.3 million at March 31, 2020.

Federal Home Loan Bank Stock an

Federal Home Loan Bank Stock and Other Equity Securities, at Cost	3 Months Ended
	Mar. 31, 2021
Federal Home Loan Bank Stock and Other Equity Securities, at Cost [Abstract]
Federal Home Loan Bank Stock and Other Equity Securities, at Cost	4. Federal Home Loan Bank Stock and Other Equity Securities, at Cost The Bank is a member of the FHLB system. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB stock and other equity securities are carried at cost, classified as restricted securities, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. FHLB stock and other equity securities are reported in Interest Receivable and Other Assets on the Company’s Consolidated Balance Sheets and totaled at March 31, 2021 December and March 31,

Loans & Leases

Loans & Leases	3 Months Ended
	Mar. 31, 2021
Loans & Leases [Abstract]
Loans & Leases	5. Loans & Leases Loans & Leases consisted of the following: (in thousands) March 31, 2021 December 31, 2020 March 31, 2020 Commercial Real Estate $ 1,021,565 $ 971,326 $ 868,736 Agricultural Real Estate 634,244 643,014 594,154 Real Estate Construction 208,573 185,741 126,956 Residential 1st Mortgages 305,085 299,379 256,732 Home Equity Lines and Loans 32,407 34,239 40,747 Agricultural 221,152 264,372 264,771 Commercial 367,875 374,816 404,329 Consumer & Other (1) 232,209 235,529 14,839 Leases 101,058 103,117 105,362 Total Gross Loans & Leases 3,124,168 3,111,533 2,676,626 Less: Unearned Income 13,157 11,941 6,517 Subtotal 3,111,011 3,099,592 2,670,109 Less: Allowance for Credit Losses 60,175 58,862 54,824 Net Loans & Leases $ 3,050,836 $ 3,040,730 $ 2,615,285 (1) Includes CARES Act Small Business Administration Paycheck Protection Program loans of $ as of March 31, 2021. Paycheck Protection Program (“PPP”) … Under the CARES Act and H.R. 133 (see “Note 2 – Risks and Uncertainties”) the Small Business Administration (“SBA”) was directed by Congress to provide loans to small businesses with less than 500 employees to assist these businesses in meeting their payroll and other financial obligations during the COVID-19 pandemic. These government guaranteed loans are made with an interest rate of 1%, a risk weight of 0% under risk-based capital rules, have a term of 2 years, and under certain conditions the SBA will forgive them. The Bank actively participated in the PPP, and since April 2020, the Bank has funded $ million of loans for small business customers. At March 31, 2021, the portion of loans that were approved for pledging as collateral on borrowing lines with the Federal Home Loan Bank (“FHLB”) and the Federal Reserve Bank (“FRB”) were $938.8 million and $708.7 million, respectively. The borrowing capacity on these loans was $669.5 million from FHLB and $446.6 million from the FRB.

Allowance for Credit Losses

Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2021
Allowance for Credit Losses [Abstract]
Allowance for Credit Losses	6. Allowance for Credit Losses The Company was originally scheduled to implement ASU 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments (“CECL”) as of January 1, 2020. The CARES Act and H.R. 133 provide the election to defer CECL implementation until January 1, 2022. The Company has elected to delay CECL implementation. The following tables show the allocation of the allowance for credit losses by portfolio segment and by impairment methodology at the dates indicated (in thousands) March 31, 2021 Commercial Real Estate Agricultural Real Estate Real Estate Construction Residential 1st Mortgages Home Equity Lines & Loans Agricultural Commercial Consumer & Other Leases Unallocated Total Year-To-Date Allowance for Credit Losses: Beginning Balance- December 31, 2020 $ 27,679 $ 8,633 $ 1,643 $ 960 $ 2,024 $ 4,814 $ 9,961 $ 333 $ 1,731 $ 1,084 $ 58,862 Charge-Offs - - - - - - - (8 ) - - (8 ) Recoveries - - - 28 4 3 29 7 - - 71 Provision 1,387 415 4 (21 ) (114 ) (570 ) (14 ) (36 ) (57 ) 256 1,250 Ending Balance- March 31, 2021 $ 29,066 $ 9,048 $ 1,647 $ 967 $ 1,914 $ 4,247 $ 9,976 $ 296 $ 1,674 $ 1,340 $ 60,175 Ending Balance Individually Evaluated for Impairment - - - 107 8 - 15 48 - - 178 Ending Balance Collectively Evaluated for Impairment 29,066 9,048 1,647 860 1,906 4,247 9,961 248 1,674 1,340 59,997 Loans & Leases: Ending Balance $ 1,008,032 $ 634,244 $ 208,573 $ 305,085 $ 32,407 $ 221,152 $ 367,875 $ 232,209 $ 101,434 $ - $ 3,111,011 Ending Balance Individually Evaluated for Impairment 99 - 2,149 2 153 6,122 228 186 - - 8,939 Ending Balance Collectively Evaluated for Impairment $ 1,007,933 $ 634,244 $ 206,424 $ 305,083 $ 32,254 $ 215,030 $ 367,647 $ 232,023 $ 101,434 $ - $ 3,102,072 December 31, 2020 Commercial Real Estate Agricultural Real Estate Real Estate Construction Residential 1st Mortgages Home Equity Lines & Loans Agricultural Commercial Consumer & Other Leases Unallocated Total Year-To-Date Allowance for Credit Losses: Beginning Balance- December 31, 2019 $ 11,053 $ 15,128 $ 1,949 $ 855 $ 2,675 $ 8,076 $ 11,466 $ 456 $ 3,162 $ 192 $ 55,012 Charge-Offs - - - - (7 ) - (1,101 ) (66 ) - - (1,174 ) Recoveries - - - 52 78 81 280 33 - - 524 Provision 16,626 (6,495 ) (306 ) 53 (722 ) (3,343 ) (684 ) (90 ) (1,431 ) 892 4,500 Ending Balance- December 31, 2020 $ 27,679 $ 8,633 $ 1,643 $ 960 $ 2,024 $ 4,814 $ 9,961 $ 333 $ 1,731 $ 1,084 $ 58,862 Ending Balance Individually Evaluated for Impairment - - - 117 8 92 20 52 - - 289 Ending Balance Collectively Evaluated for Impairment 27,679 8,633 1,643 843 2,016 4,722 9,941 281 1,731 1,084 58,573 Loans & Leases: Ending Balance $ 958,980 $ 643,014 $ 185,741 $ 299,379 $ 34,239 $ 264,372 $ 374,816 $ 235,529 $ 103,522 $ - $ 3,099,592 Ending Balance Individually Evaluated for Impairment 104 5,629 - 2,365 158 495 233 254 - - 9,238 Ending Balance Collectively Evaluated for Impairment $ 958,876 $ 637,385 $ 185,741 $ 297,014 $ 34,081 $ 263,877 $ 374,583 $ 235,275 $ 103,522 $ - $ 3,090,354 March 31, 2020 Commercial Real Estate Agricultural Real Estate Real Estate Construction Residential 1st Mortgages Home Equity Lines & Loans Agricultural Commercial Consumer & Other Leases Unallocated Total Year-To-Date Allowance for Credit Losses: Beginning Balance- December 31, 2019 $ 11,053 $ 15,128 $ 1,949 $ 855 $ 2,675 $ 8,076 $ 11,466 $ 456 $ 3,162 $ 192 $ 55,012 Charge-Offs - - - - - - (244 ) (21 ) - - (265 ) Recoveries - - - 19 20 28 2 8 - - 77 Provision 69 (659 ) (22 ) 163 88 (1,145 ) 990 (61 ) 26 551 - Ending Balance- March 31, 2020 $ 11,122 $ 14,469 $ 1,927 $ 1,037 $ 2,783 $ 6,959 $ 12,214 $ 382 $ 3,188 $ 743 $ 54,824 Ending Balance Individually Evaluated for Impairment - - - 116 10 398 11 60 - - 595 Ending Balance Collectively Evaluated for Impairment 11,122 14,469 1,927 921 2,773 6,561 12,203 322 3,188 743 54,229 Loans & Leases: Ending Balance $ 861,311 $ 594,154 $ 126,956 $ 256,732 $ 40,747 $ 264,771 $ 404,329 $ 14,839 $ 106,270 $ - $ 2,670,109 Ending Balance Individually Evaluated for Impairment 4,486 5,629 - 2,310 200 733 1,517 196 - - 15,071 Ending Balance Collectively Evaluated for Impairment $ 856,825 $ 588,525 $ 126,956 $ 254,422 $ 40,547 $ 264,038 $ 402,812 $ 14,643 $ 106,270 $ - $ 2,655,038 The ending balance of loans individually evaluated for impairment includes restructured loans in the amount of $ at , $ at and $ million at , which are longer disclosed or classified as TDRs, since they were restricted at market terms. The following tables show the loan & lease portfolio allocated by management’s internal risk ratings at the dates indicated (in thousands) March 31, 2021 Pass (1) Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 995,679 $ 7,843 $ 4,510 $ 1,008,032 Agricultural Real Estate 621,696 977 11,571 634,244 Real Estate Construction 208,573 - - 208,573 Residential 1st Mortgages 304,237 - 848 305,085 Home Equity Lines & Loans 32,228 - 179 32,407 Agricultural 220,294 365 493 221,152 Commercial 366,022 1,196 657 367,875 Consumer & Other 230,919 - 1,290 232,209 Leases 101,434 - - 101,434 Total $ 3,081,082 $ 10,381 $ 19,548 $ 3,111,011 ( ) Includes “Watch” loans of $ billion. December 31, 2020 Pass (1) Special Mention Substandard Total Loans Loans & Leases: Commercial Real Estate $ 946,621 $ 7,849 $ 4,510 $ 958,980 Agricultural Real Estate 631,043 400 11,571 643,014 Real Estate Construction 185,741 - - 185,741 Residential 1st Mortgages 298,689 - 690 299,379 Home Equity Lines and Loans 34,058 - 181 34,239 Agricultural 263,781 96 495 264,372 Commercial 373,038 1,060 718 374,816 Consumer & Other 235,063 - 466 235,529 Leases 103,522 - - 103,522 Total $ 3,071,556 $ 9,405 $ 18,631 $ 3,099,592 ( ) Includes “Watch” loans of $ million. March 31, 2020 Pass (1) Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 854,346 $ 6,965 $ - $ 861,311 Agricultural Real Estate 580,205 1,136 12,813 594,154 Real Estate Construction 126,956 - - 126,956 Residential 1st Mortgages 256,027 - 705 256,732 Home Equity Lines & Loans 40,577 - 170 40,747 Agricultural 263,794 - 977 264,771 Commercial 400,735 2,321 1,273 404,329 Consumer & Other 14,392 - 447 14,839 Leases 106,270 - - 106,270 Total $ 2,643,302 $ 10,422 $ 16,385 $ 2,670,109 ( ) Includes “Watch” loans of $ million. See “Note 1. Significant Accounting Policies - Allowance for Credit Losses” for a description of the internal risk ratings used by the Company. There were no loans or leases outstanding at March 31, 2021, December 31, 2020 , and , rated doubtful or loss The following tables show an aging analysis of the loan & lease portfolio, including unearned income, by the time past due at the dates indicated (in thousands) March 31, 2021 30-59 Days Past Due 60-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due Current Total Loans & Leases Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 1,008,032 $ 1,008,032 Agricultural Real Estate - - - 493 493 633,751 634,244 Real Estate Construction - - - - - 208,573 208,573 Residential 1st Mortgages - - - - - 305,085 305,085 Home Equity Lines & Loans - - - - - 32,407 32,407 Agricultural - 73 - - 73 221,079 221,152 Commercial - - - - - 367,875 367,875 Consumer & Other 253 - - - 253 231,956 232,209 Leases - - - - - 101,434 101,434 Total $ 253 $ 73 $ - $ 493 $ 819 $ 3,110,192 $ 3,111,011 December 31, 2020 30-59 Days Past Due 60-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due Current Total Loans & Leases Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 958,980 $ 958,980 Agricultural Real Estate - - - 495 495 642,519 643,014 Real Estate Construction - - - - - 185,741 185,741 Residential 1st Mortgages - - - - - 299,379 299,379 Home Equity Lines and Loans - - - - - 34,239 34,239 Agricultural - - - - - 264,372 264,372 Commercial - - - - - 374,816 374,816 Consumer & Other 11 - - - 11 235,518 235,529 Leases - - - - - 103,522 103,522 Total $ 11 $ - $ - $ 495 $ 506 $ 3,099,086 $ 3,099,592 March 31, 2020 30-59 Days Past Due 60-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due Current Total Loans & Leases Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 861,311 $ 861,311 Agricultural Real Estate - - - - - 594,154 594,154 Real Estate Construction - - - - - 126,956 126,956 Residential 1st Mortgages - - - - - 256,732 256,732 Home Equity Lines & Loans 226 - - - 226 40,521 40,747 Agricultural - - - 549 549 264,222 264,771 Commercial 250 - - - 250 404,079 404,329 Consumer & Other 7 - - - 7 14,832 14,839 Leases - - - - - 106,270 106,270 Total $ 483 $ - $ - $ 549 $ 1,032 $ 2,669,077 $ 2,670,109 Non-accrual loans & leases were $ at , $ at and $ at . Foregone interest income on non-accrual loans & leases, which would have been recognized during the period, if all such loans & leases had been current in accordance with their original terms, totaled $ , $ , and $ at and respectively. The following tables show information related to impaired loans & leases for the periods indicated (in thousands) March 31, 2021 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ - $ - $ - $ 42 $ - Agricultural Real Estate 5,629 5,629 - 5,629 149 Agricultural 493 536 - 248 - $ 6,122 $ 6,165 $ - $ 5,919 $ 149 With an allowance recorded: Commercial Real Estate $ 83 $ 83 $ 1 $ 42 $ 3 Residential 1st Mortgages 1,661 1,884 83 1,666 20 Home Equity Lines & Loans 63 74 3 64 1 Agricultural - - - 246 - Commercial 228 228 15 231 4 Consumer & Other 186 187 48 188 4 $ 2,221 $ 2,456 $ 150 $ 2,437 $ 32 Total $ 8,343 $ 8,621 $ 150 $ 8,356 $ 181 December 31, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 84 $ 84 $ - $ 764 $ 35 Agricultural Real Estate 5,629 5,629 - 5,629 352 Agricultural 3 3 - 2 - Commercial - - - 377 16 $ 5,716 $ 5,716 $ - $ 6,772 $ 403 With an allowance recorded: Commercial Real Estate $ - $ - $ - $ 21 $ 1 Agricultural Real Estate - - - 137 - Residential 1st Mortgages 1,671 1,895 84 1,652 76 Home Equity Lines and Loans 64 75 3 66 4 Agricultural 492 534 92 410 59 Commercial 234 234 13 123 18 Consumer & Other 190 191 56 194 13 $ 2,651 $ 2,929 $ 248 $ 2,603 $ 171 Total $ 8,367 $ 8,645 $ 248 $ 9,375 $ 574 March 31, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 2,888 $ 2,888 $ - $ 1,487 $ 29 Agricultural Real Estate 5,629 5,629 - 5,642 89 Commercial 1,507 1,507 - 754 15 $ 10,024 $ 10,024 $ - $ 7,883 $ 133 With an allowance recorded: Commercial Real Estate $ - $ - $ - $ 1,411 $ - Agricultural Real Estate 549 549 214 275 - Residential 1st Mortgages 1,550 1,761 77 1,556 19 Home Equity Lines & Loans 67 78 3 68 1 Agricultural 184 184 184 186 2 Commercial 11 11 11 770 - Consumer & Other 196 196 61 198 4 $ 2,557 $ 2,779 $ 550 $ 4,464 $ 26 Total $ 12,581 $ 12,803 $ 550 $ 12,347 $ 159 Total recorded investment shown in the prior table will not equal the total ending balance of loans & leases individually evaluated for impairment on the allocation of allowance table. This is because this table does not include impaired loans that were previously modified in a troubled debt restructuring, are currently performing and are longer disclosed or classified as TDR’s, since they were restructured at market terms. Since , we have restructured $ of loans under the CARES Act and H.R. guidelines. As of , $ of these loans remain in a deferral status, the other loans having returned to making principal and/or interest payments. We believe that these actions will assist these borrowers in getting through these difficult times, but guaranties can be made that at some time in the future these loans will not be required to be accounted for as a TDR. For borrowers who are days or more past due when enrolling in a loan modification program related to the COVID pandemic, we evaluate the loan modifications under our existing TDR framework, and where such a loan modification would result in a more than insignificant concession to a borrower experiencing financial difficulty, the loan will be accounted for as a TDR and will generally not accrue interest. See “Note – Risks and Uncertainties” for additional information on the CARES Act, H.R. and the impact of COVID on the Company. At March 31, 2021, there were formal foreclosure proceedings in process for consumer mortgage loans secured by residential real estate properties. At March 31, 2021, the Company allocated $150,000 of specific reserves to $7.8 million of troubled debt restructured loans & leases, all of which were performing. The Company had no commitments at March 31, 2021 to lend additional amounts to customers with outstanding loans or leases that are classified as TDRs. During the three-month period ended March 31, 2021, no loans or leases were modified as a troubled debt restructuring. At December 31, 2020, there were formal foreclosure proceedings in process for consumer mortgage loans secured by residential real estate properties. At December 31, 2020, the Company allocated $158,000 of specific reserves to $7.9 million of troubled debt restructured loans, all of which were performing. The Company had no commitments at December 31, 2020 to lend additional amounts to customers with outstanding loans that are classified as troubled debt restructurings Modifications involving a reduction of the stated interest rate of the loan were for years. The following tables present loans by class modified as troubled debt restructured loans for the periods ended indicated (in thousands) December 31, 2020 Troubled Debt Restructurings Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Residential 1st Mortgages 2 $ 156 $ 156 Agricultural 3 495 495 Commercial 1 224 224 Total 6 $ 875 $ 875 The troubled debt restructurings described above increased the allowance for credit losses by $120,000. There were no charge-offs for the twelve months ended December 31, 2020. During the year ended December 31, 2020, there were payment defaults on loans modified as troubled debt restructurings within twelve months following the modification. At March 31, 2020, there were no formal foreclosure proceedings in process for consumer mortgage loans secured by residential real estate properties. At March 31, 2020, the Company allocated $336,000 of specific reserves to $12.6 million of troubled debt restructured loans & leases, all of which were performing. The Company had no commitments at March 31, 2020 to lend additional amounts to customers with outstanding loans or leases that are classified as TDRs. During the three-month period ended March 31, 2020, loans or leases were modified as a troubled debt restructuring.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2021
Fair Value Measurements [Abstract]
Fair Value Measurements	7. Fair Value Measurements The Company follows the “Fair Value Measurement and Disclosures” topic of the FASB ASC 820, which establishes a framework for measuring fair value in U.S. GAAP and expands disclosures about fair value measurements. This standard applies whenever other standards require, or permit, assets or liabilities to be measured at fair value but does not expand the use of fair value in any new circumstances. In this standard, the FASB clarifies the principle that fair value should be based on the assumptions market participants would use when pricing the asset or liability. In support of this principle, this standard establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. The fair value hierarchy is as follows: Level 1 inputs – Unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Level 2 inputs - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 inputs - Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. Management monitors the availability of observable market data to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. In such instances, the transfer is reported at the beginning of the reporting period. Management evaluates the significance of transfers between levels based upon the nature of the financial instrument and size of the transfer relative to total assets, total liabilities or total earnings. Securities classified as available-for-sale are reported at fair value on a recurring basis utilizing Level 1, 2 and 3 inputs. For these securities, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and conditions, among other things. The Company does not record all loans & leases at fair value on a recurring basis. However, from time to time, a loan or lease is considered impaired and an allowance for credit losses is established. Once a loan or lease is identified as individually impaired, management measures impairment in accordance with the “Receivable” topic of the FASB ASC 310. The fair value of impaired loans or leases is estimated using one of several methods, including collateral value when the loan is collateral dependent, market value of similar debt, enterprise value, and discounted cash flows. Impaired loans & leases not requiring an allowance represent loans & leases for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans & leases. Impaired loans & leases where an allowance is established based on the fair value of collateral require classification in the fair value hierarchy. The fair value of collateral dependent impaired loans is generally based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including sales comparison, cost and the income approach. Adjustments are often made in the appraisal process by the appraisers to take into account differences between the comparable sales and income and other available data. Such adjustments can be significant and typically result in a Level 3 classification of the inputs for determining fair value. The valuation technique used for Level 3 nonrecurring impaired loans is primarily the sales comparison approach less selling costs of 10%. Other Real Estate (“ORE”) is reported at fair value on a non-recurring basis. Fair values are based on recent real estate appraisals. These appraisals may use a single valuation approach or a combination of approaches including sales comparison, cost and the income approach. Adjustments are often made in the appraisal process by the appraisers to take into account differences between the comparable sales and income and other available data. Such adjustments can be significant and typically result in a Level 3 classification of the inputs for determining fair value. The valuation technique used for Level 3 nonrecurring ORE is primarily the sales comparison approach less selling costs of 10%. The following tables present information about the Company’s assets measured at fair value on a recurring basis and indicate the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. Fair Value Measurements At March 31, 2021, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available-for-Sale Securities: US Treasury Notes $ 15,233 $ 15,233 $ - $ - US Government Agency SBA 7,809 - 7,809 - Mortgage Backed Securities 492,511 - 492,511 - Corporate Securities 44,775 - 44,775 - Other 645 335 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 560,973 $ 15,568 $ 545,405 $ - Fair Value Measurements At December 31, 2020, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available-for-Sale Securities: US Treasury Notes $ 15,288 $ 15,288 $ - $ - US Government Agency SBA 8,160 - 8,160 - Mortgage Backed Securities 737,873 - 737,873 - Corporate Securities 45,919 - 45,919 - Other 492 182 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 807,732 $ 15,470 $ 792,262 $ - Fair Value Measurements At March 31, 2020, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available-for-Sale Securities: US Treasury Notes $ 15,399 $ 15,399 $ - $ - US Government Agency SBA 9,954 - 9,954 - Mortgage Backed Securities 501,376 - 501,376 - Other 5,517 5,207 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 532,246 $ 20,606 $ 511,640 $ - Fair values for Level available-for-sale investment securities are based on quoted market prices for similar securities. During the ended March there were transfers in or out of level 1, 2, or 3 The following tables present information about the Company’s impaired loans or leases and other real estate, classes of assets or liabilities that the Company carries at fair value on a non-recurring basis, and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. Not all impaired loans or leases are carried at fair value. Impaired loans or leases are only included in the following tables when their fair value is based upon a current appraisal of the collateral, and if that appraisal results in a partial charge-off or the establishment of a specific reserve. Fair Value Measurements At March 31, 2021, Using (in thousands) Fair Value Total Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Impaired Loans: Commercial Real Estate $ 82 $ - $ - $ 82 Residential 1st Mortgage 1,572 - - 1,572 Home Equity Lines and Loans 60 - - 60 Commercial 212 - - 212 Consumer 138 - - 138 Total Impaired Loans 2,064 - - 2,064 Other Real Estate: Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 2,937 $ - $ - $ 2,937 Fair Value Measurements At December 31, 2020, Using (in thousands) Fair Value Total Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Impaired Loans: Residential 1st Mortgage $ 1,584 $ - $ - $ 1,584 Home Equity Lines and Loans 61 - - 61 Agricultural 400 - - 400 Commercial 213 - - 213 Consumer 138 - - 138 Total Impaired Loans 2,396 - - 2,396 Other Real Estate: Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 3,269 $ - $ - $ 3,269 Fair Value Measurements At March 31, 2020, Using (in thousands) Fair Value Total Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Impaired Loans Residential 1st Mortgage $ 1,470 $ - $ - $ 1,470 Home Equity Lines and Loans 64 - - 64 Consumer 135 - - 135 Total Impaired Loans 1,669 - - 1,669 Other Real Estate Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 2,542 $ - $ - $ 2,542 The Company’s property appraisals are primarily based on the sales comparison approach and the income approach methodologies, which consider recent sales of comparable properties, including their income generating characteristics, and then make adjustments to reflect the general assumptions that a market participant would make when analyzing the property for purchase. These adjustments may increase or decrease an appraised value and can vary significantly depending on the location, physical characteristics and income producing potential of each property. Additionally, the quality and volume of market information available at the time of the appraisal can vary from period to period and cause significant changes to the nature and magnitude of comparable sale adjustments. Given these variations, comparable sale adjustments are generally not a reliable indicator for how fair value will increase or decrease from period to period. Under certain circumstances, management discounts are applied based on specific characteristics of an individual property. The following tables present quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis at the dates indicated. March 31, 2021 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Commercial Real Estate $ 82 Income Approach Capitalization Rate 7%, 7 % Residential 1st Mortgage $ 1,572 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 0.71% - 4.10%, 2.55 % Home Equity Lines and Loans $ 60 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1.1% - 1.3%, 1.23 % Commercial $ 212 Income Approach Capitalization Rate 10%, 10 % Consumer $ 138 Income Approach Adjustment for Difference Between Comparable Sales 10%, 10 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % December 31, 2020 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Residential 1st Mortgage $ 1,584 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 0.72% - 4.13%, 2.57 % Home Equity Lines and Loans $ 61 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1.1% - 1.4%, 1.25 % Agricultural $ 400 Income Approach Capitalization Rate 10%, 10 % Commercial $ 213 Income Approach Capitalization Rate 10%, 10 % Consumer $ 138 Income Approach Adjustment for Difference Between Comparable Sales 10%, 10 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % March 31, 2020 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Residential 1st Mortgage $ 1,470 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 4%, 2.84 % Home Equity Lines and Loans $ 64 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1.07 % Consumer $ 135 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 4%, 4 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 %

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2021
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	8. Fair Value of Financial Instruments U.S. GAAP requires disclosure of fair value information about financial instruments, whether or not recognized on the balance sheet, for which it is practical to estimate that value. The estimated fair value amounts have been determined by the Company using available market information and appropriate valuation methodologies. The use of assumptions and various valuation techniques, as well as the absence of secondary markets for certain financial instruments, will likely reduce the comparability of fair value disclosures between financial institutions. In some cases, book value is a reasonable estimate of fair value due to the relatively short period of time between origination of the instrument and its expected realization. The fair value of loans held for investment, excluding previously presented impaired loans measured at fair value on a non-recurring basis, is estimated using discounted cash flow analyses consistent with ASC 820. The discount rates used to determine fair value use interest rate spreads that reflect factors such as liquidity, risk premium, credit, and nonperformance risk of the loans. Loans are considered a Level 3 classification. The following tables summarize the book value and estimated fair value of financial instruments for the periods indicated: Fair Value of Financial Instruments Using March 31 2021 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 493,407 $ 493,407 $ - $ - $ 493,407 Investment Securities Available-for-Sale 560,973 15,568 545,405 - 560,973 Investment Securities Held-to-Maturity 385,054 - 329,007 45,820 374,827 Loans & Leases, Net 3,050,836 - - 3,061,994 3,061,994 Accrued Interest Receivable 15,220 - 15,220 - 15,220 Liabilities: Deposits 4,241,214 3,824,638 - 417,280 4,241,918 Subordinated Debentures 10,310 - 6,870 - 6,870 Accrued Interest Payable 757 - 757 - 757 Fair Value of Financial Instruments Using December 31, 2020 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 383,837 $ 383,837 $ - $ - $ 383,837 Investment Securities Available-for-Sale 807,732 15,470 792,262 - 807,732 Investment Securities Held-to-Maturity 68,933 - 26,262 43,787 70,049 Loans & Leases, Net 3,040,730 - - 3,045,911 3,045,911 Accrued Interest Receivable 20,333 - 20,333 - 20,333 Liabilities: Deposits 4,060,267 3,638,400 - 422,840 4,061,240 Subordinated Debentures 10,310 - 6,888 - 6,888 Accrued Interest Payable 1,383 - 1,383 - 1,383 Fair Value of Financial Instruments Using March 31 2020 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 282,960 $ 282,960 $ - $ - $ 282,960 Investment Securities Available-for-Sale 532,246 20,606 511,640 - 532,246 Investment Securities Held-to-Maturity 58,701 - 29,296 30,207 59,503 Loans & Leases, Net 2,615,285 - - 2,605,120 2,605,120 Accrued Interest Receivable 12,541 - 12,541 - 12,541 Liabilities: Deposits 3,255,273 2,733,525 - 524,013 3,257,538 Subordinated Debentures 10,310 - 7,415 - 7,415 Accrued Interest Payable 2,430 - 2,430 - 2,430

Dividends and Basic and Diluted

Dividends and Basic and Diluted Earnings Per Common Share	3 Months Ended
	Mar. 31, 2021
Dividends and Basic and Diluted Earnings Per Common Share [Abstract]
Dividends and Basic and Diluted Earnings Per Common Share	9. Dividends and Basic and Diluted Earnings Per Common Share Farmers & Merchants Bancorp common stock is not traded on any exchange. The shares are primarily held by local residents and are not actively traded. However, trades are reported on the OTCQX under the symbol “FMCB”. cash dividends were declared during the quarter of or Basic earnings per common share amounts are computed by dividing net income by the weighted average number of common shares outstanding for the period. The Company has no securities or other contracts, such as stock options, that could require the issuance of additional common stock. Accordingly, diluted earnings per share are equal to basic earnings per share. The following table calculates the basic and diluted earnings per common share for the months ended March and ( net income in thousands 2021 2020 Net Income $ 16,713 $ 14,122 Weighted Average Number of Common Shares Outstanding 789,646 793,504 Basic and Diluted Earnings Per Common Share $ 21.17 $ 17.80

Leases

Leases	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Leases	10. Leases Lessee – Operating Leases Operating leases in which we are the lessee are recorded as operating lease right-of-use (“ROU”) assets and operating lease liabilities, included in other assets other liabilities Operating lease ROU assets represent our right to use an underlying asset during the lease term and operating lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and operating lease liabilities are recognized at lease commencement based on the present value of the remaining lease payments using a discount rate that represents our incremental borrowing rate at the lease commencement date. ROU assets are further adjusted for lease incentives. Operating lease expense, which is comprised of amortization of the ROU asset and the implicit interest accreted on the operating lease liability, is recognized on a straight-line basis over the lease term, and is recorded net in occupancy expense in the consolidated statements of income. Our leases relate primarily to office space and bank branches with remaining lease terms of generally 1 to 10 years. Certain lease arrangements contain extension options which typically range from 5 to 10 years at the then fair market rental rates. ASC 842 requires lessees to evaluate whether option periods, if available, will be exercised in order to determine the full life of the lease. The Company used the first option period, unless it is a relatively new lease that has a long initial lease term or other extenuating circumstances. As of March operating lease ROU assets and liabilities were and , respectively. Operating lease expenses totaled for the month period ended March As of December operating lease ROU assets and liabilities were and , respectively. Operating lease expenses totaled for the year ended December At March operating lease ROU assets and liabilities were and , respectively. Operating leases expenses totaled at March The table below summarizes the information related to our operating leases: (in thousands except for percent and period data) Three Months Ended March 31, 2021 Year Ended December 31, 2020 Three Months Ended March 31, 2020 Cash Paid for Amounts Included in the Measurement of Lease Liabilities Operating Cash Flow from Operating Leases $ 192 $ 795 $ 197 Weighted-Average Remaining Lease Term - Operating Leases, in Years 6.79 7.33 7.68 Weighted-Average Discount Rate - Operating Leases 2.8 % 2.9 % 3.2 % The table below summarizes the maturity of remaining lease liability: (in thousands) March 31, 2021 2021 $ 493 2022 644 2023 653 2024 667 2025 677 2026 and thereafter 1,564 Total Lease Payments 4,698 Less: Interest (427 ) Present Value of Lease Liabilities $ 4,271 As of March we have no additional operating leases for office space that have not yet commenced or that are anticipated to commence during the quarter of Lessor - Direct Financing Leases The Company is the lessor in direct finance lease arrangements. Leases are recorded at the principal balance outstanding, net of unearned income and charge-offs. Interest income is recognized using the interest method. Leases typically have a maturity of three The impact of adopting Topic 842 for lessor accounting was not significant. Lease payments due to the Company are typically fixed and paid in equal installments over the lease term. Variable lease payments that do not depend on an index or a rate (e.g., property taxes) that are paid directly by the Company are minimal. The majority of property taxes are paid directly by the client to a third party and are not considered part of variable payments and therefore are not recorded by the Company. As a lessor, the Company leases certain types of agriculture equipment, solar equipment, construction equipment and other equipment to its customers. The Company’s net investment in direct financing leases was $ million at March $ million at December 31, 2020 and $ million at March

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2021
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	11. Recent Accounting Pronouncements Accounting Guidance Pending Adoption at March The following paragraphs provide descriptions of newly issued but not yet effective accounting standards that could have a material effect on the Company’s financial position or results of operations. In December the FASB issued ASU - Income Taxes (Topic . The updated guidance simplifies the accounting for income taxes by removing certain exceptions and improves the consistent application of GAAP by clarifying and amending other existing guidance. ASU - will be effective for us on January and is not expected to have any material impact on our consolidated financial statements. In March the FASB issued ASU No. - Reference Rate Reform (Topic . The amendments in this ASU are elective and provide optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform. The amendments in this ASU provide optional expedients and exceptions for applying generally accepted accounting principles (GAAP) to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. The amendments in this ASU may be elected as of March through December An entity may choose to elect the amendments in this update at an interim period subsequent to March with adoption methods varying based on transaction type. We have not elected to apply these amendments. However, we will assess the applicability of the ASU to us and continue to monitor guidance for reference rate reform from FASB and its impact on our financial condition and results of operations.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements and notes thereto have been prepared in accordance with accounting principles generally accepted in the United States of America for financial information. The accompanying consolidated financial statements include the accounts of the Company and the Company’s wholly owned subsidiaries, F & M Bancorp, Inc. and the Bank, along with the Bank’s wholly owned subsidiaries, Farmers & Merchants Investment Corporation and Farmers/Merchants Corp. Significant inter-company transactions have been eliminated in consolidation. The unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions for quarterly reports on Form -Q. These unaudited consolidated financial statements do not include all disclosures associated with the Company’s consolidated annual financial statements included in its Annual Report on Form -K, as amended (“2020 Annual Report on Form 10-K”), for the year ended December and, accordingly, should be read in conjunction with such audited consolidated financial statements. 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 months ended March are not necessarily indicative of the results that may be expected for the year ending December The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Accounting Guidance Pending Adoption	Accounting Guidance Pending Adoption at March The following paragraphs provide descriptions of newly issued but not yet effective accounting standards that could have a material effect on the Company’s financial position or results of operations. In June the FASB issued ASU - Financial Instruments – Credit Losses (Topic 326) : Measurement of Credit Losses on Financial Instruments. The ASU will require the earlier recognition of credit losses on loans and other financial instruments based on an expected loss model, replacing the incurred loss model that is currently in use. Under the new guidance, an entity will measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. The expected loss model will apply to loans and leases, unfunded lending commitments, held-to-maturity debt securities and other debt instruments measured at amortized cost. The impairment model for available-for-sale debt securities will require the recognition of credit losses through a valuation allowance when fair value is less than amortized cost, regardless of whether the impairment is considered to be other-than-temporary. During the Company completed an assessment of its current expected credit losses (CECL) data and system needs, and engaged a -party vendor to assist in developing a CECL model. The Company, in conjunction with this vendor, researched and analyzed modeling standards, loan segmentation, as well as potential external inputs to supplement our historical loss history. Model validation began in the quarter of enabling the Company to complete parallel runs using data beginning with the quarter of The new guidance had been effective on January However, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) and H.R. resulted in federal banking regulators issuing an interim final rule allowing banks the option of delaying the implementation of CECL until January In addition, the national banking regulators have issued a joint statement allowing financial institutions to mitigate the effects of CECL in their regulatory capital calculations for up to years. The Company has elected to delay CECL adoption, but continues to run its CECL model quarterly to accumulate data for the ultimate implementation. Management is currently evaluating the impact that the standard will have on its consolidated financial statements.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the Consolidated Statements of Cash Flows, the Company has defined cash and cash equivalents as those amounts included in the balance sheet captions Cash and Due from Banks, Interest Bearing Deposits with Banks and Federal Funds Sold, which have original maturity dates of months or less. For these instruments, the carrying amount is a reasonable estimate of fair value.
Investment Securities	Investment Securities Investment securities are classified at the time of purchase as held-to-maturity (“HTM”) if it is management’s intent and the Company has the ability to hold the securities until maturity. These securities are carried at cost, adjusted for amortization of premium to earliest call date and accretion of discount using a level yield of interest over the estimated remaining period until maturity. Losses, reflecting a decline in value judged by the Company to be other than temporary, are recognized in the period in which they occur. Securities are classified as available-for-sale (“AFS”) if it is management’s intent, at the time of purchase, to hold the securities for an indefinite period of time and/or to use the securities as part of the Company’s asset/liability management strategy. These securities are reported at fair value with aggregate unrealized gains or losses excluded from income and included as a separate component of shareholders’ equity, net of related income taxes. Fair values are based on quoted market prices or broker/dealer price quotations on a specific identification basis. Gains or losses on the sale of these securities are computed using the specific identification method. Transfers of debt securities from the available-for-sale category to the held-to-maturity category are made at fair value at the date of transfer. The unrealized holding gain or loss at the date of transfer remains in accumulated other comprehensive income and in the carrying value of the held-to-maturity investment security. Premiums or discounts on investment securities are amortized or accreted using the effective interest method over the life of the security as an adjustment of yield. Unrealized holding gains or losses that remain in accumulated other comprehensive income are amortized or accreted over the remaining life of the security as an adjustment of yield, offsetting the related amortization of the premium or accretion of the discount. Trading securities, if any, are acquired for short-term appreciation and are recorded in a trading portfolio and are carried at fair value, with unrealized gains and losses recorded in non-interest income. Management evaluates securities for other-than-temporary impairment (“OTTI”) on at least a quarterly basis, and more frequently when economic or market conditions warrant such an evaluation. For securities in an unrealized loss position, management considers the extent and duration of the unrealized loss, and the financial condition and near-term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likely than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the amount of impairment is split into two components as follows: (1) OTTI related to credit loss, which must be recognized in the income statement; and (2) OTTI related to other factors, which is recognized in other comprehensive income. The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. Equity securities are carried at fair value with changes in market value recognized through earnings .
Loans & Leases	Loans & Leases Loans & leases are reported at the principal amount outstanding net of unearned discounts and deferred loan & lease fees and costs. Interest income on loans & leases is accrued daily on the outstanding balances using the simple interest method. Loan & lease origination fees are deferred and recognized over the contractual life of the loan or lease as an adjustment to the yield. Loans & leases are placed on non-accrual status when the collection of principal or interest is in doubt or when they become past due for 90 days or more unless they are both well-secured and in the process of collection. For this purpose, a loan or lease is considered well-secured if it is collateralized by property having a net realizable value in excess of the amount of the loan or lease or is guaranteed by a financially capable party. When a loan or lease is placed on non-accrual status, the accrued and unpaid interest receivable is reversed and charged against current income; thereafter, interest income is recognized only as it is collected in cash. Additionally, cash would be applied to principal if all principal was not expected to be collected. Loans & leases placed on non-accrual status are returned to accrual status when the loans or leases are paid current as to principal and interest and future payments are expected to be made in accordance with the contractual terms of the loan or lease. A loan or lease is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Impaired loans & leases are either: (1) non-accrual loans & leases; or (2) restructured loans & leases that are still accruing interest. Loans or leases determined to be impaired are individually evaluated for impairment. When a loan or lease is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan or lease’s effective interest rate, except that as a practical expedient, it may measure impairment based on a loan or lease’s observable market price, or the fair value of the collateral if the loan or lease is collateral dependent. A loan or lease is collateral dependent if the repayment of the loan or lease is expected to be provided solely by the underlying collateral. A restructuring of a loan or lease constitutes a troubled debt restructuring (TDR) if the Company for economic or legal reasons related to the borrower’s (the term “borrower” is used herein to describe a customer who has entered into either a loan or lease transaction) financial difficulties grants a more than insignificant concession to the borrower that it would not otherwise consider. Restructured loans & leases typically present an elevated level of credit risk, as the borrowers are not able to perform according to the original contractual terms. If the restructured loan or lease was current on all payments at the time of restructure and management reasonably expects the borrower will continue to perform after the restructure, management may keep the loan or lease on accrual. Loans & leases that are on nonaccrual status at the time they become TDR, remain on nonaccrual status until the borrower demonstrates a sustained period of performance, which the Company generally believes to be six Generally, the Company will not restructure loans or leases for borrowers unless: (1) the existing loan or lease is brought current as to principal and interest payments; and (2) the restructured loan or lease can be underwritten to reasonable underwriting standards. If these standards are not met other actions will be pursued (e.g., foreclosure) to collect outstanding loan or lease amounts. After restructure, a determination is made whether the loan or lease will be kept on accrual status based upon the underwriting and historical performance of the restructured credit. On March the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law, and was amended and extended by the Consolidated Appropriations Act of (“H.R. ”) on December The CARES Act and H.R. provide financial institutions, under specific circumstances, the opportunity to temporarily suspend certain requirements under generally accepted accounting principles related to modifications for a limited period of time to account for the effects of COVID- In March a joint statement was issued by federal and state regulatory agencies, after consultation with the FASB, to clarify that short-term loan modifications are not TDRs if made on a good-faith basis in response to COVID- to borrowers who were current prior to any relief. Under this guidance, months is provided as an example of short-term, and current is defined as less than days past due at the time the modification program is implemented. The guidance also provides that these modified loans generally will not be classified as nonaccrual during the term of the modification. See “Note – Risks and Uncertainties” for additional information on the CARES Act, H.R. and the impact of COVID- on the Company.
Allowance for Credit Losses	Allowance for Credit Losses The allowance for credit losses is an estimate of probable incurred credit losses inherent in the Company’s loan & lease portfolio as of the balance sheet date. The allowance is established through a provision for credit losses, which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan & lease growth. Credit exposures determined to be uncollectible are charged against the allowance. Cash received on previously charged off amounts is recorded as a recovery to the allowance. The overall allowance consists of three primary components: specific reserves related to impaired loans & leases; general reserves for inherent losses related to loans & leases that are not impaired; and an unallocated component that takes into account the imprecision in estimating and allocating allowance balances associated with macro factors. The determination of the general reserve for loans & leases that are collectively evaluated for impairment is based on estimates made by management, to include, but not limited to, consideration of historical losses by portfolio segment, internal asset classifications, qualitative factors that include economic trends in the Company’s service areas, industry experience and trends, geographic concentrations, estimated collateral values, the Company’s underwriting policies, the character of the loan & lease portfolio, and probable losses inherent in the portfolio taken as a whole. The Company maintains a separate allowance for each portfolio segment (loan & lease type). These portfolio segments include: (1) commercial real estate; (2) agricultural real estate; (3) real estate construction (including land and development loans); (4) residential 1 st The Company assigns a risk rating to all loans & leases and periodically performs detailed reviews of all such loans & leases over a certain threshold to identify credit risks and assess overall collectability. For smaller balance loans & leases, such as consumer and residential real estate, a credit grade is established at inception, and then updated only when the loan or lease becomes contractually delinquent or when the borrower requests a modification. For larger balance loans, management monitors and analyzes the financial condition of borrowers and guarantors, trends in the industries in which borrowers operate and the fair values of collateral securing these loans & leases. These credit quality indicators are used to assign a risk rating to each individual loan or lease. These risk ratings are also subject to examination by independent specialists engaged by the Company. The risk ratings can be grouped into five major categories, defined as follows: Pass and Watch – A pass loan or lease is a strong credit with no existing or known potential weaknesses deserving of management’s close attention. This category also includes “Watch” loans, which is a loan with an emerging weakness in either the individual credit or industry that requires additional attention. A credit may also be classified Watch if cash flows have not yet stabilized, such as in the case of a development project. Included in this category are all loans in which the Bank entered into a CARES Act modification. Special Mention – A special mention loan or lease has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or lease or in the Company’s credit position at some future date. Special mention loans & leases are not adversely classified and do not expose the Company to sufficient risk to warrant adverse classification. Substandard – A substandard loan or lease is not adequately protected by the current financial condition and paying capacity of the borrower or the value of the collateral pledged, if any. Loans or leases classified as substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. Well-defined weaknesses include a project’s lack of marketability, inadequate cash flow or collateral support, failure to complete construction on time or the project’s failure to fulfill economic expectations. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful – Loans or leases classified doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, based on currently known facts, conditions and values, highly questionable or improbable. Loss – Loans or leases classified as loss are considered uncollectible. Once a loan or lease becomes delinquent and repayment becomes questionable, the Company will address collateral shortfalls with the borrower and attempt to obtain additional collateral. If this is not forthcoming and payment in full is unlikely, the Company will estimate its probable loss and immediately charge-off some or all of the balance. The general reserve component of the allowance for credit losses also consists of reserve factors that are based on management’s assessment of the following for each portfolio segment: (1) inherent credit risk; (2) historical losses; and (3) other qualitative factors. These reserve factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment described below: Commercial Real Estate – Commercial real estate mortgage loans are generally considered to possess a higher inherent risk of loss than the Company’s commercial, agricultural and consumer loan types. Adverse economic developments or an overbuilt market impact commercial real estate projects and may result in troubled loans. Trends in vacancy rates of commercial properties impact the credit quality of these loans. High vacancy rates reduce operating revenues and the ability for properties to produce sufficient cash flow to service debt obligations. Real Estate Construction – Real estate construction loans, including land loans, are generally considered to possess a higher inherent risk of loss than the Company’s commercial, agricultural and consumer loan types. A major risk arises from the necessity to complete projects within specified cost and time lines. Trends in the construction industry significantly impact the credit quality of these loans, as demand drives construction activity. In addition, trends in real estate values significantly impact the credit quality of these loans, as property values determine the economic viability of construction projects. Commercial – These loans are generally considered to possess a moderate inherent risk of loss because they are shorter-term; typically made to relationship customers; generally underwritten to existing cash flows of operating businesses; and may be collateralized by fixed assets, inventory and/or accounts receivable. Debt coverage is provided by business cash flows and economic trends influenced by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Agricultural Real Estate and Agricultural – These loans are generally considered to possess a moderate inherent risk of loss since they are typically made to relationship customers and are secured by crop production, livestock and related real estate. These loans are vulnerable to two risk factors that are largely outside the control of Company and borrowers: commodity prices and weather conditions. Leases – Equipment leases are generally considered to possess a moderate inherent risk of loss. As lessor, the Company is subject to both the credit risk of the borrower and the residual value risk of the equipment. Credit risks are underwritten using the same credit criteria the Company would use when making an equipment term loan. Residual value risk is managed through the use of qualified, independent appraisers that establish the residual values the Company uses in structuring a lease. Residential 1st Mortgages and Home Equity Lines and Loans – These loans are generally considered to possess a lower inherent risk of loss. The degree of risk in residential real estate lending depends primarily on the loan amount in relation to collateral value, the interest rate and the borrower’s ability to repay in an orderly fashion. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers’ capacity to repay their obligations may be deteriorating. Consumer & Other – A consumer installment loan portfolio is usually comprised of a large number of small loans scheduled to be amortized over a specific period. Most installment loans are made for consumer purchases. Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers’ capacity to repay their obligations may be deteriorating. At least quarterly, the Board of Directors reviews the adequacy of the allowance, including consideration of the relative risks in the portfolio, current economic conditions and other factors. If the Board of Directors and management determine that changes are warranted based on those reviews, the allowance is adjusted. In addition, the Company’s and Bank’s regulators, including the Federal Reserve Board (“FRB”), the California Department of Financial Protection and Innovation (“DFPI”) and the Federal Deposit Insurance Corporation (“FDIC”), as an integral part of their examination process, review the adequacy of the allowance. These regulatory agencies may require additions to the allowance based on their judgment about information available at the time of their examinations.
Acquired Loans	Acquired Loans Loans acquired through purchase or through a business combination are recorded at their fair value at the acquisition date. Credit discounts, which reflect estimates of credit losses, expected to be incurred over the life of the loan, are included in the determination of fair value; therefore, an allowance for loan losses is not recorded at the acquisition date.
Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures	Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures The Company also maintains a separate allowance for off-balance-sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for off-balance-sheet commitments is included in Interest Payable and Other Liabilities on the Company’s Consolidated Balance Sheet.
Right of Use Lease Asset & Lease Liability	Right of Use Lease Asset & Lease Liability The Company leases retail space and office space under operating leases. Most leases require the Company to pay real estate taxes, maintenance, insurance and other similar costs in addition to the base rent. Certain leases also contain lease incentives, such as tenant improvement allowances and rent abatement. Variable lease payments are recognized as lease expense as they are incurred. We record an operating lease right of use (ROU) asset and an operating lease liability (lease liability) for operating leases with a lease term greater than months. The ROU asset and lease liability are recorded in other assets and other liabilities, respectively, in the consolidated statement of financial condition. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Accordingly, ROU assets are reduced by tenant improvement allowances from landlords plus any prepaid rent. We do not separate lease and non-lease components of contracts. As most of our leases do not provide an implicit rate, we generally use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. Many of our leases contain various provisions for increases in rental rates, based either on changes in the published Consumer Price Index or a predetermined escalation schedule, which are factored into our determination of lease payments when appropriate. A majority of the leases provide the Company with the option to extend the lease term or more times following expiration of the initial term. The ROU asset and lease liability terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term.
Revenue from Contracts with Customers	Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic “Revenue from Contracts with Customers” (“Topic ”). Under Topic the Company must identify the contract with a customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract, and recognize revenue when (or as) the Company satisfies a performance obligation. Significant revenue has not been recognized in the current reporting period that results from performance obligations satisfied in previous periods. The Company’s primary sources of revenue are derived from interest and dividends earned on loans, investment securities, and other financial instruments that are not within the scope of Topic The Company has evaluated the nature of its contracts with customers and determined that further disaggregation of revenue from contracts with customers into more granular categories beyond what is presented in the Consolidated Statements of Income was not necessary. The Company generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is limited judgment involved in applying Topic that significantly affects the determination of the amount and timing of revenue from contracts with customers.
Premises and Equipment	Premises and Equipment Premises, equipment, and leasehold improvements are stated at cost, less accumulated depreciation and amortization. Depreciation is computed principally by the straight-line method over the estimated useful lives of the assets. Estimated useful lives of buildings range from 30 to 40 years, and for furniture and equipment from 3 to 7 years. Leasehold improvements are amortized over the lesser of the terms of the respective leases, or their useful lives, which are generally 5 to 10 years. Remodeling and capital improvements are capitalized while maintenance and repairs are charged directly to occupancy expense.
Other Real Estate	Other Real Estate Other real estate, which is included in other assets, is expected to be sold and is comprised of properties no longer utilized for business operations and property acquired through foreclosure in satisfaction of indebtedness. These properties are recorded at fair value less estimated selling costs upon acquisition. Revised estimates to the fair value less cost to sell are reported as adjustments to the carrying amount of the asset, provided that such adjusted value is not in excess of the carrying amount at acquisition. Initial losses on properties acquired through full or partial satisfaction of debt are treated as credit losses and charged to the allowance for credit losses at the time of acquisition. Subsequent declines in value from the recorded amounts, routine holding costs, and gains or losses upon disposition, if any, are included in non-interest expense as incurred. On March the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law, and was amended and extended by H.R. on December The CARES Act and H.R. restrict the ability of financial institutions to exercise their foreclosure rights on residential and multi-family properties backed by federally guaranteed mortgage loans. The State of California has gone further and temporarily suspended all residential and commercial foreclosures. The Company is working with its borrowers when they make requests to defer payments on their mortgage loans. See “Note – Risks and Uncertainties” for additional information on the CARES Act and the impact of COVID- on the Company.
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes. This method results in the recognition of deferred tax assets and liabilities that are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. The deferred provision for income taxes is the result of the net change in the deferred tax asset and deferred tax liability balances during the year. This amount combined with the current taxes payable or refundable results in the income tax expense for the current year. The Company follows the standards set forth in the “Income Taxes” topic of the Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”), which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. This standard prescribes a recognition threshold and measurement standard for the financial statement recognition and measurement of an income tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company accounts for leases with Investment Tax Credits (ITC) under the deferred method as established in ASC 740-10. ITC are viewed and accounted for as a reduction of the cost of the related assets and presented as deferred income on the Company’s financial statement. The Company accounts for its interest in Low Income Housing Tax Credits (LIHTC) using the cost method as established in ASC 323-740. As an investor, the Company obtains income tax credits and deductions from the operating losses of these tax credit entities. The income tax credits and deductions are allocated to the investors based on their ownership percentages and are recorded as a reduction of income tax expense (or an increase to income tax benefit) and a reduction of federal income taxes payable. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. At March and the Company has no material uncertain tax positions and recognized interest or penalties. The Company’s policy is to recognize interest and penalties related to income taxes in the provision for income taxes in the Consolidated Statement of Income.
Basic and Diluted Earnings Per Common Share	Basic and Diluted Earnings Per Common Share The Company’s common stock is not traded on any exchange. However, trades are reported on the OTCQX under the symbol “FMCB”. The shares are primarily held by local residents and are not actively traded. Basic earnings per common share amounts are computed by dividing net income by the weighted average number of common shares outstanding for the period. There are common stock equivalent shares. Therefore, there is no difference between presentation of diluted and basic earnings per common share. See Note – “Dividends and Basic and Diluted Earnings Per Common Share” for additional information.
Segment Reporting	Segment Reporting The “Segment Reporting” topic of the FASB ASC requires that public companies report certain information about operating segments. It also requires that public companies report certain information about their products and services, the geographic areas in which they operate, and their major customers. The Company is a holding company for a community bank, which offers a wide array of products and services to its customers. Pursuant to its banking strategy, emphasis is placed on building relationships with its customers, as opposed to building specific lines of business. As a result, the Company is not organized around discernible lines of business and prefers to work as an integrated unit to customize solutions for its customers, with business line emphasis and product offerings changing over time as needs and demands change.
Comprehensive Income	Comprehensive Income The “Comprehensive Income” topic of the FASB ASC establishes standards for the reporting and display of comprehensive income and its components in the financial statements. Other comprehensive income refers to revenues, expenses, gains, and losses that U.S. GAAP recognize as changes in value to an enterprise but are excluded from net income. For the Company, comprehensive income includes net income and changes in fair value of its available-for-sale investment securities, and amortization of net unrealized gains or losses on securities transferred from available-for-sale to held-to-maturity, net of related taxes.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill is determined as the excess of the fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill that arises from a business combination is periodically evaluated for impairment at the reporting unit level, at least annually. Intangible assets with definite useful lives are amortized over their estimated useful lives to their estimated residual values. Core deposit intangible (“CDI”) represents the estimated future benefit of deposits related to an acquisition and is booked separately from the related deposits and evaluated periodically for impairment. The CDI asset is amortized on a straight-line method over its estimated useful life of ten years. At March the future estimated amortization expense for the CDI arising from our past acquisitions is as follows: (in thousands) 2021 2022 2023 2024 2025 Thereafter Total Core Deposit Intangible Amortization $ 459 $ 593 $ 573 $ 549 $ 522 $ 1,165 $ 3,861 We make a qualitative assessment of whether it is more likely than not that the fair value of a reporting unit where goodwill is assigned is less than its carrying amount. If we conclude that it is more likely than not that the fair value is more than its carrying amount, no impairment is recorded. Goodwill is tested for impairment on an interim basis if circumstances change or an event occurs between annual tests that would more likely than not reduce the fair value of the reporting unit below its carrying amount. The qualitative assessment includes adverse events or circumstances identified that could negatively affect the reporting units’ fair value as well as positive and mitigating events. Such indicators may include, among others, a significant change in legal factors or in the general business climate, significant change in our stock price and market capitalization, unanticipated competition, and an action or assessment by a regulator. If the fair value of a reporting unit is less than its carrying amount, an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value is recognized. The loss recognized should not exceed the total amount of goodwill allocated to that reporting unit.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2021
Recent Accounting Pronouncements [Abstract]
Accounting Guidance Pending Adoption	Accounting Guidance Pending Adoption at March The following paragraphs provide descriptions of newly issued but not yet effective accounting standards that could have a material effect on the Company’s financial position or results of operations. In December the FASB issued ASU - Income Taxes (Topic . The updated guidance simplifies the accounting for income taxes by removing certain exceptions and improves the consistent application of GAAP by clarifying and amending other existing guidance. ASU - will be effective for us on January and is not expected to have any material impact on our consolidated financial statements. In March the FASB issued ASU No. - Reference Rate Reform (Topic . The amendments in this ASU are elective and provide optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform. The amendments in this ASU provide optional expedients and exceptions for applying generally accepted accounting principles (GAAP) to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. The amendments in this ASU may be elected as of March through December An entity may choose to elect the amendments in this update at an interim period subsequent to March with adoption methods varying based on transaction type. We have not elected to apply these amendments. However, we will assess the applicability of the ASU to us and continue to monitor guidance for reference rate reform from FASB and its impact on our financial condition and results of operations.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2021
Significant Accounting Policies [Abstract]
Future Estimated Amortization Expense for CDI	At March the future estimated amortization expense for the CDI arising from our past acquisitions is as follows: (in thousands) 2021 2022 2023 2024 2025 Thereafter Total Core Deposit Intangible Amortization $ 459 $ 593 $ 573 $ 549 $ 522 $ 1,165 $ 3,861

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2021
Investment Securities [Abstract]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-Sale	The amortized cost, fair values, and unrealized gains and losses of the securities available-for-sale (in thousands) Amortized Gross Unrealized Fair March 31, 2021 Cost Gains Losses Value US Treasury Notes $ 14,885 $ 348 $ - $ 15,233 US Government Agency SBA 7,894 1 86 7,809 Mortgage Backed Securities (1)(2) 494,399 8,192 10,080 492,511 Corporate Securities 44,998 488 711 44,775 Other 645 - - 645 Total $ 562,821 $ 9,029 $ 10,877 $ 560,973 Amortized Gross Unrealized Fair December 31, 2020 Cost Gains Losses Value US Treasury Notes $ 14,859 $ 429 $ - $ 15,288 US Government Agency SBA 8,252 1 93 8,160 Mortgage Backed Securities (1) 720,562 17,359 48 737,873 Corporate Securities 45,010 927 18 45,919 Other 492 - - 492 Total $ 789,175 $ 18,716 $ 159 $ 807,732 Amortized Gross Unrealized Fair March 31, 2020 Cost Gains Losses Value US Treasury Notes $ 14,777 $ 622 $ - $ 15,399 US Government Agency SBA 10,043 9 98 9,954 Mortgage Backed Securities (1) 482,439 18,945 8 501,376 Other 5,517 - - 5,517 Total $ 512,776 $ 19,576 $ 106 $ 532,246 (1) (2)
Amortized Cost, Estimated Fair Values and Unrealized Gains and Losses of Investments Classified as Held-to-Maturity	The amortized cost, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity (in thousands): Amortized Gross Unrealized Fair March 31, 2021 Cost Gains Losses Value Obligations of States and Political Subdivisions $ 70,454 $ 905 $ - $ 71,359 Mortgage Backed Securities (1)(2) 314,600 - 11,131 303,469 Total $ 385,054 $ 905 $ 11,131 $ 374,828 Amortized Gross Unrealized Fair December 31, 2020 Cost Gains Losses Value Obligations of States and Political Subdivisions $ 68,933 $ 1,116 $ - $ 70,049 Total $ 68,933 $ 1,116 $ - $ 70,049 Amortized Gross Unrealized Fair March 31, 2020 Cost Gains Losses Value Obligations of States and Political Subdivisions $ 58,701 $ 812 $ 10 $ 59,503 Total $ 58,701 $ 812 $ 10 $ 59,503 (1) (2)
Amortized Cost and Estimated Fair Values of Investment Securities by Contractual Maturity	The amortized cost and estimated fair values of investment securities at March 31, 2021 by contractual maturity are shown in the following table (in thousands): Available-for-Sale Held-to-Maturity March 31, 2021 Amortized Cost Fair Value Amortized Cost Fair Value Within one year $ 5,642 $ 5,650 $ 8,152 $ 8,152 After one year through five years 32,404 32,682 5,542 5,582 After five years through ten years 23,307 23,143 22,277 23,052 After ten years 7,069 6,987 34,483 34,573 68,422 68,462 70,454 71,359 Investment securities not due at a single maturity date: Mortgage-backed securities 494,399 492,511 314,600 303,469 Total $ 562,821 $ 560,973 $ 385,054 $ 374,828
Investments with Gross Unrealized Losses and Their Market Value Aggregated by Investment Category and Length of Time that Individual Securities Have Been in a Continuous Unrealized Loss Position	The following tables show those investments with gross unrealized losses and their market value aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at the dates indicated (in thousands) Less Than 12 Months 12 Months or More Total March 31, 2021 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Government Agency SBA $ 505 $ 1 $ 7,028 $ 85 $ 7,533 $ 86 Mortgage Backed Securities 277,832 10,077 173 3 278,005 10,080 Corporate Securities 31,958 711 - - 31,958 711 Total $ 310,295 $ 10,789 $ 7,201 $ 88 $ 317,496 $ 10,877 Securities Held-to-Maturity Mortgage Backed Securities 303,275 11,131 - - 303,275 11,131 Total $ 303,275 $ 11,131 $ - $ - $ 303,275 $ 11,131 Less Than 12 Months 12 Months or More Total December 31, 2020 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Government Agency SBA $ 1,741 $ 3 $ 6,126 $ 90 $ 7,867 $ 93 Mortgage Backed Securities 20,142 45 177 3 20,319 48 Corporate Securities 4,041 18 - - 4,041 18 Total $ 25,924 $ 66 $ 6,303 $ 93 $ 32,227 $ 159 There were HTM investments with gross unrealized losses at December 31, 2020. Less Than 12 Months 12 Months or More Total March 31, 2020 Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Securities Available-for-Sale US Government Agency SBA $ 2,458 $ 5 $ 4,674 $ 93 $ 7,132 $ 98 Mortgage Backed Securities 1,503 2 255 6 1,758 8 Total $ 3,961 $ 7 $ 4,929 $ 99 $ 8,890 $ 106 Securities Held-to-Maturity Obligations of States and Political Subdivisions $ 728 $ 10 $ - $ - $ 728 $ 10 Total $ 728 $ 10 $ - $ - $ 728 $ 10
Proceeds from Sales and Calls of Securities	Proceeds from sales and calls of securities for the periods shown were as follows: (in thousands) Proceeds Gains Losses Three Months Ended March 31, 2021 $ 63,788 $ 1,840 $ - Three Months Ended March 31, 2020 $ 2,255 $ 13 $ -

Loans & Leases (Tables)

Loans & Leases (Tables)	3 Months Ended
	Mar. 31, 2021
Loans & Leases [Abstract]
Components of Loans & Leases	Loans & Leases consisted of the following: (in thousands) March 31, 2021 December 31, 2020 March 31, 2020 Commercial Real Estate $ 1,021,565 $ 971,326 $ 868,736 Agricultural Real Estate 634,244 643,014 594,154 Real Estate Construction 208,573 185,741 126,956 Residential 1st Mortgages 305,085 299,379 256,732 Home Equity Lines and Loans 32,407 34,239 40,747 Agricultural 221,152 264,372 264,771 Commercial 367,875 374,816 404,329 Consumer & Other (1) 232,209 235,529 14,839 Leases 101,058 103,117 105,362 Total Gross Loans & Leases 3,124,168 3,111,533 2,676,626 Less: Unearned Income 13,157 11,941 6,517 Subtotal 3,111,011 3,099,592 2,670,109 Less: Allowance for Credit Losses 60,175 58,862 54,824 Net Loans & Leases $ 3,050,836 $ 3,040,730 $ 2,615,285 (1) Includes CARES Act Small Business Administration Paycheck Protection Program loans of $ as of March 31, 2021.

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2021
Allowance for Credit Losses [Abstract]
Allocation of Allowance for Credit Losses by Portfolio Segment and by Impairment Methodology	The following tables show the allocation of the allowance for credit losses by portfolio segment and by impairment methodology at the dates indicated (in thousands) March 31, 2021 Commercial Real Estate Agricultural Real Estate Real Estate Construction Residential 1st Mortgages Home Equity Lines & Loans Agricultural Commercial Consumer & Other Leases Unallocated Total Year-To-Date Allowance for Credit Losses: Beginning Balance- December 31, 2020 $ 27,679 $ 8,633 $ 1,643 $ 960 $ 2,024 $ 4,814 $ 9,961 $ 333 $ 1,731 $ 1,084 $ 58,862 Charge-Offs - - - - - - - (8 ) - - (8 ) Recoveries - - - 28 4 3 29 7 - - 71 Provision 1,387 415 4 (21 ) (114 ) (570 ) (14 ) (36 ) (57 ) 256 1,250 Ending Balance- March 31, 2021 $ 29,066 $ 9,048 $ 1,647 $ 967 $ 1,914 $ 4,247 $ 9,976 $ 296 $ 1,674 $ 1,340 $ 60,175 Ending Balance Individually Evaluated for Impairment - - - 107 8 - 15 48 - - 178 Ending Balance Collectively Evaluated for Impairment 29,066 9,048 1,647 860 1,906 4,247 9,961 248 1,674 1,340 59,997 Loans & Leases: Ending Balance $ 1,008,032 $ 634,244 $ 208,573 $ 305,085 $ 32,407 $ 221,152 $ 367,875 $ 232,209 $ 101,434 $ - $ 3,111,011 Ending Balance Individually Evaluated for Impairment 99 - 2,149 2 153 6,122 228 186 - - 8,939 Ending Balance Collectively Evaluated for Impairment $ 1,007,933 $ 634,244 $ 206,424 $ 305,083 $ 32,254 $ 215,030 $ 367,647 $ 232,023 $ 101,434 $ - $ 3,102,072 December 31, 2020 Commercial Real Estate Agricultural Real Estate Real Estate Construction Residential 1st Mortgages Home Equity Lines & Loans Agricultural Commercial Consumer & Other Leases Unallocated Total Year-To-Date Allowance for Credit Losses: Beginning Balance- December 31, 2019 $ 11,053 $ 15,128 $ 1,949 $ 855 $ 2,675 $ 8,076 $ 11,466 $ 456 $ 3,162 $ 192 $ 55,012 Charge-Offs - - - - (7 ) - (1,101 ) (66 ) - - (1,174 ) Recoveries - - - 52 78 81 280 33 - - 524 Provision 16,626 (6,495 ) (306 ) 53 (722 ) (3,343 ) (684 ) (90 ) (1,431 ) 892 4,500 Ending Balance- December 31, 2020 $ 27,679 $ 8,633 $ 1,643 $ 960 $ 2,024 $ 4,814 $ 9,961 $ 333 $ 1,731 $ 1,084 $ 58,862 Ending Balance Individually Evaluated for Impairment - - - 117 8 92 20 52 - - 289 Ending Balance Collectively Evaluated for Impairment 27,679 8,633 1,643 843 2,016 4,722 9,941 281 1,731 1,084 58,573 Loans & Leases: Ending Balance $ 958,980 $ 643,014 $ 185,741 $ 299,379 $ 34,239 $ 264,372 $ 374,816 $ 235,529 $ 103,522 $ - $ 3,099,592 Ending Balance Individually Evaluated for Impairment 104 5,629 - 2,365 158 495 233 254 - - 9,238 Ending Balance Collectively Evaluated for Impairment $ 958,876 $ 637,385 $ 185,741 $ 297,014 $ 34,081 $ 263,877 $ 374,583 $ 235,275 $ 103,522 $ - $ 3,090,354 March 31, 2020 Commercial Real Estate Agricultural Real Estate Real Estate Construction Residential 1st Mortgages Home Equity Lines & Loans Agricultural Commercial Consumer & Other Leases Unallocated Total Year-To-Date Allowance for Credit Losses: Beginning Balance- December 31, 2019 $ 11,053 $ 15,128 $ 1,949 $ 855 $ 2,675 $ 8,076 $ 11,466 $ 456 $ 3,162 $ 192 $ 55,012 Charge-Offs - - - - - - (244 ) (21 ) - - (265 ) Recoveries - - - 19 20 28 2 8 - - 77 Provision 69 (659 ) (22 ) 163 88 (1,145 ) 990 (61 ) 26 551 - Ending Balance- March 31, 2020 $ 11,122 $ 14,469 $ 1,927 $ 1,037 $ 2,783 $ 6,959 $ 12,214 $ 382 $ 3,188 $ 743 $ 54,824 Ending Balance Individually Evaluated for Impairment - - - 116 10 398 11 60 - - 595 Ending Balance Collectively Evaluated for Impairment 11,122 14,469 1,927 921 2,773 6,561 12,203 322 3,188 743 54,229 Loans & Leases: Ending Balance $ 861,311 $ 594,154 $ 126,956 $ 256,732 $ 40,747 $ 264,771 $ 404,329 $ 14,839 $ 106,270 $ - $ 2,670,109 Ending Balance Individually Evaluated for Impairment 4,486 5,629 - 2,310 200 733 1,517 196 - - 15,071 Ending Balance Collectively Evaluated for Impairment $ 856,825 $ 588,525 $ 126,956 $ 254,422 $ 40,547 $ 264,038 $ 402,812 $ 14,643 $ 106,270 $ - $ 2,655,038
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings	The following tables show the loan & lease portfolio allocated by management’s internal risk ratings at the dates indicated (in thousands) March 31, 2021 Pass (1) Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 995,679 $ 7,843 $ 4,510 $ 1,008,032 Agricultural Real Estate 621,696 977 11,571 634,244 Real Estate Construction 208,573 - - 208,573 Residential 1st Mortgages 304,237 - 848 305,085 Home Equity Lines & Loans 32,228 - 179 32,407 Agricultural 220,294 365 493 221,152 Commercial 366,022 1,196 657 367,875 Consumer & Other 230,919 - 1,290 232,209 Leases 101,434 - - 101,434 Total $ 3,081,082 $ 10,381 $ 19,548 $ 3,111,011 ( ) Includes “Watch” loans of $ billion. December 31, 2020 Pass (1) Special Mention Substandard Total Loans Loans & Leases: Commercial Real Estate $ 946,621 $ 7,849 $ 4,510 $ 958,980 Agricultural Real Estate 631,043 400 11,571 643,014 Real Estate Construction 185,741 - - 185,741 Residential 1st Mortgages 298,689 - 690 299,379 Home Equity Lines and Loans 34,058 - 181 34,239 Agricultural 263,781 96 495 264,372 Commercial 373,038 1,060 718 374,816 Consumer & Other 235,063 - 466 235,529 Leases 103,522 - - 103,522 Total $ 3,071,556 $ 9,405 $ 18,631 $ 3,099,592 ( ) Includes “Watch” loans of $ million. March 31, 2020 Pass (1) Special Mention Substandard Total Loans & Leases Loans & Leases: Commercial Real Estate $ 854,346 $ 6,965 $ - $ 861,311 Agricultural Real Estate 580,205 1,136 12,813 594,154 Real Estate Construction 126,956 - - 126,956 Residential 1st Mortgages 256,027 - 705 256,732 Home Equity Lines & Loans 40,577 - 170 40,747 Agricultural 263,794 - 977 264,771 Commercial 400,735 2,321 1,273 404,329 Consumer & Other 14,392 - 447 14,839 Leases 106,270 - - 106,270 Total $ 2,643,302 $ 10,422 $ 16,385 $ 2,670,109 ( ) Includes “Watch” loans of $ million.
Aging Analysis of Loan & Lease Portfolio by Time Past Due	The following tables show an aging analysis of the loan & lease portfolio, including unearned income, by the time past due at the dates indicated (in thousands) March 31, 2021 30-59 Days Past Due 60-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due Current Total Loans & Leases Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 1,008,032 $ 1,008,032 Agricultural Real Estate - - - 493 493 633,751 634,244 Real Estate Construction - - - - - 208,573 208,573 Residential 1st Mortgages - - - - - 305,085 305,085 Home Equity Lines & Loans - - - - - 32,407 32,407 Agricultural - 73 - - 73 221,079 221,152 Commercial - - - - - 367,875 367,875 Consumer & Other 253 - - - 253 231,956 232,209 Leases - - - - - 101,434 101,434 Total $ 253 $ 73 $ - $ 493 $ 819 $ 3,110,192 $ 3,111,011 December 31, 2020 30-59 Days Past Due 60-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due Current Total Loans & Leases Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 958,980 $ 958,980 Agricultural Real Estate - - - 495 495 642,519 643,014 Real Estate Construction - - - - - 185,741 185,741 Residential 1st Mortgages - - - - - 299,379 299,379 Home Equity Lines and Loans - - - - - 34,239 34,239 Agricultural - - - - - 264,372 264,372 Commercial - - - - - 374,816 374,816 Consumer & Other 11 - - - 11 235,518 235,529 Leases - - - - - 103,522 103,522 Total $ 11 $ - $ - $ 495 $ 506 $ 3,099,086 $ 3,099,592 March 31, 2020 30-59 Days Past Due 60-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due Current Total Loans & Leases Loans & Leases: Commercial Real Estate $ - $ - $ - $ - $ - $ 861,311 $ 861,311 Agricultural Real Estate - - - - - 594,154 594,154 Real Estate Construction - - - - - 126,956 126,956 Residential 1st Mortgages - - - - - 256,732 256,732 Home Equity Lines & Loans 226 - - - 226 40,521 40,747 Agricultural - - - 549 549 264,222 264,771 Commercial 250 - - - 250 404,079 404,329 Consumer & Other 7 - - - 7 14,832 14,839 Leases - - - - - 106,270 106,270 Total $ 483 $ - $ - $ 549 $ 1,032 $ 2,669,077 $ 2,670,109
Impaired Loans & Leases	The following tables show information related to impaired loans & leases for the periods indicated (in thousands) March 31, 2021 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ - $ - $ - $ 42 $ - Agricultural Real Estate 5,629 5,629 - 5,629 149 Agricultural 493 536 - 248 - $ 6,122 $ 6,165 $ - $ 5,919 $ 149 With an allowance recorded: Commercial Real Estate $ 83 $ 83 $ 1 $ 42 $ 3 Residential 1st Mortgages 1,661 1,884 83 1,666 20 Home Equity Lines & Loans 63 74 3 64 1 Agricultural - - - 246 - Commercial 228 228 15 231 4 Consumer & Other 186 187 48 188 4 $ 2,221 $ 2,456 $ 150 $ 2,437 $ 32 Total $ 8,343 $ 8,621 $ 150 $ 8,356 $ 181 December 31, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 84 $ 84 $ - $ 764 $ 35 Agricultural Real Estate 5,629 5,629 - 5,629 352 Agricultural 3 3 - 2 - Commercial - - - 377 16 $ 5,716 $ 5,716 $ - $ 6,772 $ 403 With an allowance recorded: Commercial Real Estate $ - $ - $ - $ 21 $ 1 Agricultural Real Estate - - - 137 - Residential 1st Mortgages 1,671 1,895 84 1,652 76 Home Equity Lines and Loans 64 75 3 66 4 Agricultural 492 534 92 410 59 Commercial 234 234 13 123 18 Consumer & Other 190 191 56 194 13 $ 2,651 $ 2,929 $ 248 $ 2,603 $ 171 Total $ 8,367 $ 8,645 $ 248 $ 9,375 $ 574 March 31, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial Real Estate $ 2,888 $ 2,888 $ - $ 1,487 $ 29 Agricultural Real Estate 5,629 5,629 - 5,642 89 Commercial 1,507 1,507 - 754 15 $ 10,024 $ 10,024 $ - $ 7,883 $ 133 With an allowance recorded: Commercial Real Estate $ - $ - $ - $ 1,411 $ - Agricultural Real Estate 549 549 214 275 - Residential 1st Mortgages 1,550 1,761 77 1,556 19 Home Equity Lines & Loans 67 78 3 68 1 Agricultural 184 184 184 186 2 Commercial 11 11 11 770 - Consumer & Other 196 196 61 198 4 $ 2,557 $ 2,779 $ 550 $ 4,464 $ 26 Total $ 12,581 $ 12,803 $ 550 $ 12,347 $ 159
Loans by Class Modified as Troubled Debt Restructured Loans	The following tables present loans by class modified as troubled debt restructured loans for the periods ended indicated (in thousands) December 31, 2020 Troubled Debt Restructurings Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Residential 1st Mortgages 2 $ 156 $ 156 Agricultural 3 495 495 Commercial 1 224 224 Total 6 $ 875 $ 875

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2021
Fair Value Measurements [Abstract]
Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following tables present information about the Company’s assets measured at fair value on a recurring basis and indicate the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. Fair Value Measurements At March 31, 2021, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available-for-Sale Securities: US Treasury Notes $ 15,233 $ 15,233 $ - $ - US Government Agency SBA 7,809 - 7,809 - Mortgage Backed Securities 492,511 - 492,511 - Corporate Securities 44,775 - 44,775 - Other 645 335 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 560,973 $ 15,568 $ 545,405 $ - Fair Value Measurements At December 31, 2020, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available-for-Sale Securities: US Treasury Notes $ 15,288 $ 15,288 $ - $ - US Government Agency SBA 8,160 - 8,160 - Mortgage Backed Securities 737,873 - 737,873 - Corporate Securities 45,919 - 45,919 - Other 492 182 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 807,732 $ 15,470 $ 792,262 $ - Fair Value Measurements At March 31, 2020, Using Fair Value Quoted Prices in Active Markets for Identical Assets Other Observable Inputs Significant Unobservable Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Available-for-Sale Securities: US Treasury Notes $ 15,399 $ 15,399 $ - $ - US Government Agency SBA 9,954 - 9,954 - Mortgage Backed Securities 501,376 - 501,376 - Other 5,517 5,207 310 - Total Assets Measured at Fair Value On a Recurring Basis $ 532,246 $ 20,606 $ 511,640 $ -
Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis	The following tables present information about the Company’s impaired loans or leases and other real estate, classes of assets or liabilities that the Company carries at fair value on a non-recurring basis, and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. Not all impaired loans or leases are carried at fair value. Impaired loans or leases are only included in the following tables when their fair value is based upon a current appraisal of the collateral, and if that appraisal results in a partial charge-off or the establishment of a specific reserve. Fair Value Measurements At March 31, 2021, Using (in thousands) Fair Value Total Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Impaired Loans: Commercial Real Estate $ 82 $ - $ - $ 82 Residential 1st Mortgage 1,572 - - 1,572 Home Equity Lines and Loans 60 - - 60 Commercial 212 - - 212 Consumer 138 - - 138 Total Impaired Loans 2,064 - - 2,064 Other Real Estate: Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 2,937 $ - $ - $ 2,937 Fair Value Measurements At December 31, 2020, Using (in thousands) Fair Value Total Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Impaired Loans: Residential 1st Mortgage $ 1,584 $ - $ - $ 1,584 Home Equity Lines and Loans 61 - - 61 Agricultural 400 - - 400 Commercial 213 - - 213 Consumer 138 - - 138 Total Impaired Loans 2,396 - - 2,396 Other Real Estate: Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 3,269 $ - $ - $ 3,269 Fair Value Measurements At March 31, 2020, Using (in thousands) Fair Value Total Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Impaired Loans Residential 1st Mortgage $ 1,470 $ - $ - $ 1,470 Home Equity Lines and Loans 64 - - 64 Consumer 135 - - 135 Total Impaired Loans 1,669 - - 1,669 Other Real Estate Real Estate Construction 873 - - 873 Total Other Real Estate 873 - - 873 Total Assets Measured at Fair Value On a Non-Recurring Basis $ 2,542 $ - $ - $ 2,542
Quantitative Information about Level 3 Fair Value Measurements for Financial Assets Measured at Fair Value on a Nonrecurring Basis	The following tables present quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis at the dates indicated. March 31, 2021 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Commercial Real Estate $ 82 Income Approach Capitalization Rate 7%, 7 % Residential 1st Mortgage $ 1,572 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 0.71% - 4.10%, 2.55 % Home Equity Lines and Loans $ 60 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1.1% - 1.3%, 1.23 % Commercial $ 212 Income Approach Capitalization Rate 10%, 10 % Consumer $ 138 Income Approach Adjustment for Difference Between Comparable Sales 10%, 10 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % December 31, 2020 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Residential 1st Mortgage $ 1,584 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 0.72% - 4.13%, 2.57 % Home Equity Lines and Loans $ 61 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1.1% - 1.4%, 1.25 % Agricultural $ 400 Income Approach Capitalization Rate 10%, 10 % Commercial $ 213 Income Approach Capitalization Rate 10%, 10 % Consumer $ 138 Income Approach Adjustment for Difference Between Comparable Sales 10%, 10 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 % March 31, 2020 (in thousands) Fair Value Valuation Technique Unobservable Inputs Range, Weighted Avg. Impaired Loans: Residential 1st Mortgage $ 1,470 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 4%, 2.84 % Home Equity Lines and Loans $ 64 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 1% - 2%, 1.07 % Consumer $ 135 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 4%, 4 % Other Real Estate: Real Estate Construction $ 873 Sales Comparison Approach Adjustment for Difference Between Comparable Sales 10%, 10 %

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2021
Fair Value of Financial Instruments [Abstract]
Book Value and Estimated Fair Value of Financial Instruments	The following tables summarize the book value and estimated fair value of financial instruments for the periods indicated: Fair Value of Financial Instruments Using March 31 2021 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 493,407 $ 493,407 $ - $ - $ 493,407 Investment Securities Available-for-Sale 560,973 15,568 545,405 - 560,973 Investment Securities Held-to-Maturity 385,054 - 329,007 45,820 374,827 Loans & Leases, Net 3,050,836 - - 3,061,994 3,061,994 Accrued Interest Receivable 15,220 - 15,220 - 15,220 Liabilities: Deposits 4,241,214 3,824,638 - 417,280 4,241,918 Subordinated Debentures 10,310 - 6,870 - 6,870 Accrued Interest Payable 757 - 757 - 757 Fair Value of Financial Instruments Using December 31, 2020 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 383,837 $ 383,837 $ - $ - $ 383,837 Investment Securities Available-for-Sale 807,732 15,470 792,262 - 807,732 Investment Securities Held-to-Maturity 68,933 - 26,262 43,787 70,049 Loans & Leases, Net 3,040,730 - - 3,045,911 3,045,911 Accrued Interest Receivable 20,333 - 20,333 - 20,333 Liabilities: Deposits 4,060,267 3,638,400 - 422,840 4,061,240 Subordinated Debentures 10,310 - 6,888 - 6,888 Accrued Interest Payable 1,383 - 1,383 - 1,383 Fair Value of Financial Instruments Using March 31 2020 (in thousands) Carrying Amount Quoted Prices in Active Markets for Identical Assets (Level 1) Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Estimated Fair Value Assets: Cash and Cash Equivalents $ 282,960 $ 282,960 $ - $ - $ 282,960 Investment Securities Available-for-Sale 532,246 20,606 511,640 - 532,246 Investment Securities Held-to-Maturity 58,701 - 29,296 30,207 59,503 Loans & Leases, Net 2,615,285 - - 2,605,120 2,605,120 Accrued Interest Receivable 12,541 - 12,541 - 12,541 Liabilities: Deposits 3,255,273 2,733,525 - 524,013 3,257,538 Subordinated Debentures 10,310 - 7,415 - 7,415 Accrued Interest Payable 2,430 - 2,430 - 2,430

Dividends and Basic and Dilut_2

Dividends and Basic and Diluted Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2021
Dividends and Basic and Diluted Earnings Per Common Share [Abstract]
Calculation of Basic and Diluted Earnings per Common Share	Basic earnings per common share amounts are computed by dividing net income by the weighted average number of common shares outstanding for the period. The Company has no securities or other contracts, such as stock options, that could require the issuance of additional common stock. Accordingly, diluted earnings per share are equal to basic earnings per share. The following table calculates the basic and diluted earnings per common share for the months ended March and ( net income in thousands 2021 2020 Net Income $ 16,713 $ 14,122 Weighted Average Number of Common Shares Outstanding 789,646 793,504 Basic and Diluted Earnings Per Common Share $ 21.17 $ 17.80

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Information Related to Operating Leases	The table below summarizes the information related to our operating leases: (in thousands except for percent and period data) Three Months Ended March 31, 2021 Year Ended December 31, 2020 Three Months Ended March 31, 2020 Cash Paid for Amounts Included in the Measurement of Lease Liabilities Operating Cash Flow from Operating Leases $ 192 $ 795 $ 197 Weighted-Average Remaining Lease Term - Operating Leases, in Years 6.79 7.33 7.68 Weighted-Average Discount Rate - Operating Leases 2.8 % 2.9 % 3.2 %
Maturity of Remaining Lease Liability	The table below summarizes the maturity of remaining lease liability: (in thousands) March 31, 2021 2021 $ 493 2022 644 2023 653 2024 667 2025 677 2026 and thereafter 1,564 Total Lease Payments 4,698 Less: Interest (427 ) Present Value of Lease Liabilities $ 4,271

Significant Accounting Polici_4

Significant Accounting Policies, Investment Securities (Details)	3 Months Ended
	Mar. 31, 2021Component
Investment Securities [Abstract]
Number of components into which amount of impairment is split	2

Significant Accounting Polici_5

Significant Accounting Policies, Loans & Leases and Allowance for Credit Losses (Details)	3 Months Ended
	Mar. 31, 2021CategoryComponentFactor
Loans & Leases [Abstract]
Consecutive months of payments to demonstrate sustained period of performance	6 months
Allowance for Credit Losses [Abstract]
Number of primary components of overall allowance for credit losses | Component	3
Number of categories into which risk ratings are grouped | Category	5
Minimum [Member]
Loans & Leases [Abstract]
Period after which loans are placed on non accrual status	90 days
Agricultural Real Estate [Member]
Allowance for Credit Losses [Abstract]
Number of risk factors on loans	2
Agricultural [Member]
Allowance for Credit Losses [Abstract]
Number of risk factors on loans	2

Significant Accounting Polici_6

Significant Accounting Policies, Premises and Equipment (Details)	3 Months Ended
	Mar. 31, 2021
Buildings [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	30 years
Buildings [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	40 years
Furniture and Equipment [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	3 years
Furniture and Equipment [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	7 years
Leasehold Improvements [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	5 years
Leasehold Improvements [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Estimated useful lives	10 years

Significant Accounting Polici_7

Significant Accounting Policies, Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Tax Penalties and Interest Expense [Abstract]
Interest	$ 0	$ 0
Penalties	$ 0	$ 0

Significant Accounting Polici_8

Significant Accounting Policies, Basic and Diluted Earnings Per Common Share (Details)	3 Months Ended
	Mar. 31, 2021shares
Basic and Diluted Earnings Per Common Share [Abstract]
Common stock equivalent shares (in shares)	0

Significant Accounting Polici_9

Significant Accounting Policies, Goodwill and Other Intangible Assets (Details) - Core Deposit Intangible [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)
Goodwill and Other Intangible Assets [Abstract]
Estimated useful life	10 years
Future estimated amortization expense for CDI [Abstract]
2021	$ 459
2022	593
2023	573
2024	549
2025	522
Thereafter	1,165
Total	$ 3,861

Investment Securities, Securiti

Investment Securities, Securities Available-for-Sale (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2021		Dec. 31, 2020	Mar. 31, 2020
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		$ 562,821		$ 789,175	$ 512,776
Gross unrealized gains		9,029		18,716	19,576
Gross unrealized losses		10,877		159	106
Fair/Book value		560,973		807,732	532,246
US Treasury Notes [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		14,885		14,859	14,777
Gross unrealized gains		348		429	622
Gross unrealized losses		0		0	0
Fair/Book value		15,233		15,288	15,399
US Government Agency SBA [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		7,894		8,252	10,043
Gross unrealized gains		1		1	9
Gross unrealized losses		86		93	98
Fair/Book value		7,809		8,160	9,954
Mortgage Backed Securities [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost	[1]	494,399	[2]	720,562	482,439
Gross unrealized gains	[1]	8,192	[2]	17,359	18,945
Gross unrealized losses	[1]	10,080	[2]	48	8
Fair/Book value	[1]	492,511	[2]	737,873	501,376
Securities Transferred [Abstract]
Fair value of securities transferred to held-to-maturity category		316,900
Corporate Securities [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		44,998		45,010
Gross unrealized gains		488		927
Gross unrealized losses		711		18
Fair/Book value		44,775		45,919
Other [Member]
Amortized cost, fair values, and unrealized gains and losses of securities available-for-sale [Abstract]
Amortized cost		645		492	5,517
Gross unrealized gains		0		0	0
Gross unrealized losses		0		0	0
Fair/Book value		$ 645		$ 492	$ 5,517
[1]	All Mortgage Backed Securities were issued by an agency or government sponsored entity of the U.S. Government.All Mortgage Backed Securities were issued by an agency or government sponsored entity of the U.S. Government.
[2]	During Q1 2021, the Company transferred $316.9 million of AFS securities to HTM.

Investment Securities, Securi_2

Investment Securities, Securities Held-to-Maturity (Details) - USD ($)		3 Months Ended
		Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Amortized cost, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Amortized cost		$ 385,054,000	$ 68,933,000	$ 58,701,000
Gross unrealized gains		905,000	1,116,000	812,000
Gross unrealized losses		11,131,000	0	10,000
Fair value		374,828,000	70,049,000	59,503,000
Obligations of States and Political Subdivisions [Member]
Amortized cost, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Amortized cost		70,454,000	68,933,000	58,701,000
Gross unrealized gains		905,000	1,116,000	812,000
Gross unrealized losses		0	0	10,000
Fair value		71,359,000	$ 70,049,000	$ 59,503,000
Mortgage Backed Securities [Member]
Securities Transferred [Abstract]
Fair value of securities transferred to held-to-maturity category		316,900,000
Unrealized pre-tax loss from securities transferred		2,000
Amortized cost, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Amortized cost	[1],[2]	314,600,000
Gross unrealized gains	[1],[2]	0
Gross unrealized losses	[1],[2]	11,131,000
Fair value	[1],[2]	$ 303,469,000
[1]	All Mortgage Backed Securities were issued by an agency or government sponsored entity of the U.S. Government.All Mortgage Backed Securities were issued by an agency or government sponsored entity of the U.S. Government.
[2]	During Q1 2021, the Company transferred $316.9 million of AFS securities to HTM.

Investment Securities, Contract

Investment Securities, Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Amortized Cost [Abstract]
Within one year	$ 5,642
After one year through five years	32,404
After five years through ten years	23,307
After ten years	7,069
Amortized cost, excluding investment securities not due at a single maturity date	68,422
Investment securities not due at a single maturity date, mortgage-backed securities	494,399
Amortized cost	562,821	$ 789,175	$ 512,776
Fair Value [Abstract]
Within one year	5,650
After one year through five years	32,682
After five years through ten years	23,143
After ten years	6,987
Fair value, excluding investment securities not due at a single maturity date	68,462
Investment securities not due at a single maturity date, mortgage-backed securities	492,511
Fair value	560,973	807,732	532,246
Amortized Cost [Abstract]
Within one year	8,152
After one year through five years	5,542
After five years through ten years	22,277
After ten years	34,483
Book value, excluding investment securities not due at a single maturity date	70,454
Investment securities not due at a single maturity date, mortgage-backed securities	314,600
Amortized cost	385,054	68,933	58,701
Fair Value [Abstract]
Within one year	8,152
After one year through five years	5,582
After five years through ten years	23,052
After ten years	34,573
Fair value, excluding investment securities not due at a single maturity date	71,359
Investment securities not due at a single maturity date, mortgage-backed securities	303,469
Fair value	$ 374,828	$ 70,049	$ 59,503

Investment Securities, Securi_3

Investment Securities, Securities in Continuous Unrealized Loss Position (Details)	3 Months Ended
	Mar. 31, 2021USD ($)Security	Dec. 31, 2020USD ($)Security	Mar. 31, 2020USD ($)Security
Investment Securities, Qualitative Disclosure [Abstract]
Number of investment securities held | Security	599
Less than 12 months, number of positions | Security	83
12 months or more, number of positions | Security	88
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 310,295,000	$ 25,924,000	$ 3,961,000
12 months or more, fair value	7,201,000	6,303,000	4,929,000
Total, fair value	317,496,000	32,227,000	8,890,000
Less than 12 months, unrealized loss	10,789,000	66,000	7,000
12 months or more, unrealized loss	88,000	93,000	99,000
Total, unrealized loss	10,877,000	159,000	106,000
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	303,275,000		728,000
12 months or more, fair value	0		0
Total, fair value	303,275,000		728,000
Less than 12 months, unrealized loss	11,131,000		10,000
12 months or more, unrealized loss	0		0
Total, unrealized loss	$ 11,131,000		10,000
Number of HTM investments with gross unrealized losses | Security	0
Mortgage Backed Securities [Member]
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 303,275,000
12 months or more, fair value	0
Total, fair value	303,275,000
Less than 12 months, unrealized loss	11,131,000
12 months or more, unrealized loss	0
Total, unrealized loss	11,131,000
Obligations of States and Political Subdivisions [Member]
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value			728,000
12 months or more, fair value			0
Total, fair value			728,000
Less than 12 months, unrealized loss			10,000
12 months or more, unrealized loss			0
Total, unrealized loss	$ 0	$ 0	$ 10,000
Number of HTM investments with gross unrealized losses | Security	0
Percentage of portfolio rated at either issue or issuer level	100.00%
US Treasury Notes [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
12 months or more, number of positions | Security	0	0	0
US Government Agency SBA [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 505,000	$ 1,741,000	$ 2,458,000
12 months or more, fair value	7,028,000	6,126,000	4,674,000
Total, fair value	7,533,000	7,867,000	7,132,000
Less than 12 months, unrealized loss	1,000	3,000	5,000
12 months or more, unrealized loss	85,000	90,000	93,000
Total, unrealized loss	$ 86,000	93,000	98,000
Less than 12 months, number of positions | Security	3
12 months or more, number of positions | Security	70
Mortgage Backed Securities [Member]
Investment Securities, Qualitative Disclosure [Abstract]
Less than 12 months, number of positions | Security	62
12 months or more, number of positions | Security	18
Total, unrealized loss	$ 21,200,000	48,000	8,000
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	277,832,000	20,142,000	1,503,000
12 months or more, fair value	173,000	177,000	255,000
Total, fair value	278,005,000	20,319,000	1,758,000
Less than 12 months, unrealized loss	10,077,000	45,000	2,000
12 months or more, unrealized loss	3,000	3,000	6,000
Total, unrealized loss	10,080,000	48,000	8,000
Corporate Securities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	31,958,000	4,041,000
12 months or more, fair value	0	0
Total, fair value	31,958,000	4,041,000
Less than 12 months, unrealized loss	711,000	18,000
12 months or more, unrealized loss	0	0
Total, unrealized loss	$ 711,000	$ 18,000	$ 0
Less than 12 months, number of positions | Security	18
12 months or more, number of positions | Security	0

Investment Securities, Proceeds

Investment Securities, Proceeds from Sales (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Proceeds from sales and calls of securities [Abstract]
Gross proceeds	$ 63,788	$ 2,255
Gross gains	1,840	13
Gross losses	$ 0	$ 0

Investment Securities, Pledged

Investment Securities, Pledged Securities (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Investment Securities [Abstract]
Carrying amount of pledged securities	$ 390.9	$ 439.7	$ 381.3

Federal Home Loan Bank Stock _2

Federal Home Loan Bank Stock and Other Equity Securities, at Cost (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Federal Home Loan Bank Stock and Other Equity Securities, at Cost [Abstract]
FHLB stock and other equity securities	$ 12.7	$ 12.7	$ 12.7

Loans & Leases (Details)

Loans & Leases (Details) $ in Thousands		3 Months Ended
		Mar. 31, 2021USD ($)Loan	Dec. 31, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		$ 3,124,168	$ 3,111,533	$ 2,676,626
Less: Unearned Income		13,157	11,941	6,517
Total Loans & Leases		3,111,011	3,099,592	2,670,109
Less: Allowance for Credit Losses		60,175	58,862	54,824	$ 55,012
Loans & Leases, Net		3,050,836	3,040,730	2,615,285
Federal Home Loan Bank [Member]
Loan & Lease Portfolio [Abstract]
Collateral on borrowing lines		938,800
Maximum borrowing capacity		669,500
Federal Reserve Bank [Member]
Loan & Lease Portfolio [Abstract]
Collateral on borrowing lines		708,700
Maximum borrowing capacity		446,600
Paycheck Protection Program [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		221,857
Loans funded for the small business customers		$ 470,400
Number of small business customers | Loan		2,373
Commercial Real Estate [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		$ 1,021,565	971,326	868,736
Total Loans & Leases		1,008,032	958,980	861,311
Less: Allowance for Credit Losses		29,066	27,679	11,122	11,053
Agricultural Real Estate [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		634,244	643,014	594,154
Total Loans & Leases		634,244	643,014	594,154
Less: Allowance for Credit Losses		9,048	8,633	14,469	15,128
Real Estate Construction [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		208,573	185,741	126,956
Total Loans & Leases		208,573	185,741	126,956
Less: Allowance for Credit Losses		1,647	1,643	1,927	1,949
Residential 1st Mortgages [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		305,085	299,379	256,732
Total Loans & Leases		305,085	299,379	256,732
Less: Allowance for Credit Losses		967	960	1,037	855
Home Equity Lines and Loans [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		32,407	34,239	40,747
Total Loans & Leases		32,407	34,239	40,747
Less: Allowance for Credit Losses		1,914	2,024	2,783	2,675
Agricultural [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		221,152	264,372	264,771
Total Loans & Leases		221,152	264,372	264,771
Less: Allowance for Credit Losses		4,247	4,814	6,959	8,076
Commercial [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		367,875	374,816	404,329
Total Loans & Leases		367,875	374,816	404,329
Less: Allowance for Credit Losses		9,976	9,961	12,214	11,466
Consumer & Other [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases	[1]	232,209	235,529	14,839
Total Loans & Leases		232,209	235,529	14,839
Less: Allowance for Credit Losses		296	333	382	456
Leases [Member]
Loan & Lease Portfolio [Abstract]
Total Gross Loans & Leases		101,058	103,117	105,362
Total Loans & Leases		101,434	103,522	106,270
Less: Allowance for Credit Losses		$ 1,674	$ 1,731	$ 3,188	$ 3,162
[1]	Includes CARES Act Small Business Administration Paycheck Protection Program loans of $221,857 as of March 31, 2021.

Allowance for Credit Losses, Al

Allowance for Credit Losses, Allocation of The Allowance For Credit Losses by Portfolio Segment and By Impairment Methodology (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Allowance for Credit Losses [Roll Forward]
Beginning Balance	$ 58,862,000	$ 55,012,000	$ 55,012,000
Charge-Offs	(8,000)	(265,000)	(1,174,000)
Recoveries	71,000	77,000	524,000
Provision	1,250,000	0	4,500,000
Ending Balance	60,175,000	54,824,000	58,862,000
Ending Balance Individually Evaluated for Impairment	178,000	595,000	289,000
Ending Balance Collectively Evaluated for Impairment	59,997,000	54,229,000	58,573,000
Loans & Leases [Abstract]
Ending Balance	3,111,011,000	2,670,109,000	3,099,592,000
Ending Balance Individually Evaluated for Impairment	8,939,000	15,071,000	9,238,000
Ending Balance Collectively Evaluated for Impairment	3,102,072,000	2,655,038,000	3,090,354,000
Commercial Real Estate [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	27,679,000	11,053,000	11,053,000
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	1,387,000	69,000	16,626,000
Ending Balance	29,066,000	11,122,000	27,679,000
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	29,066,000	11,122,000	27,679,000
Loans & Leases [Abstract]
Ending Balance	1,008,032,000	861,311,000	958,980,000
Ending Balance Individually Evaluated for Impairment	99,000	4,486,000	104,000
Ending Balance Collectively Evaluated for Impairment	1,007,933,000	856,825,000	958,876,000
Agricultural Real Estate [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	8,633,000	15,128,000	15,128,000
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	415,000	(659,000)	(6,495,000)
Ending Balance	9,048,000	14,469,000	8,633,000
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	9,048,000	14,469,000	8,633,000
Loans & Leases [Abstract]
Ending Balance	634,244,000	594,154,000	643,014,000
Ending Balance Individually Evaluated for Impairment	0	5,629,000	5,629,000
Ending Balance Collectively Evaluated for Impairment	634,244,000	588,525,000	637,385,000
Real Estate Construction [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,643,000	1,949,000	1,949,000
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	4,000	(22,000)	(306,000)
Ending Balance	1,647,000	1,927,000	1,643,000
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	1,647,000	1,927,000	1,643,000
Loans & Leases [Abstract]
Ending Balance	208,573,000	126,956,000	185,741,000
Ending Balance Individually Evaluated for Impairment	2,149,000	0	0
Ending Balance Collectively Evaluated for Impairment	206,424,000	126,956,000	185,741,000
Residential 1st Mortgages [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	960,000	855,000	855,000
Charge-Offs	0	0	0
Recoveries	28,000	19,000	52,000
Provision	(21,000)	163,000	53,000
Ending Balance	967,000	1,037,000	960,000
Ending Balance Individually Evaluated for Impairment	107,000	116,000	117,000
Ending Balance Collectively Evaluated for Impairment	860,000	921,000	843,000
Loans & Leases [Abstract]
Ending Balance	305,085,000	256,732,000	299,379,000
Ending Balance Individually Evaluated for Impairment	2,000	2,310,000	2,365,000
Ending Balance Collectively Evaluated for Impairment	305,083,000	254,422,000	297,014,000
Home Equity Lines and Loans [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,024,000	2,675,000	2,675,000
Charge-Offs	0	0	(7,000)
Recoveries	4,000	20,000	78,000
Provision	(114,000)	88,000	(722,000)
Ending Balance	1,914,000	2,783,000	2,024,000
Ending Balance Individually Evaluated for Impairment	8,000	10,000	8,000
Ending Balance Collectively Evaluated for Impairment	1,906,000	2,773,000	2,016,000
Loans & Leases [Abstract]
Ending Balance	32,407,000	40,747,000	34,239,000
Ending Balance Individually Evaluated for Impairment	153,000	200,000	158,000
Ending Balance Collectively Evaluated for Impairment	32,254,000	40,547,000	34,081,000
Agricultural [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	4,814,000	8,076,000	8,076,000
Charge-Offs	0	0	0
Recoveries	3,000	28,000	81,000
Provision	(570,000)	(1,145,000)	(3,343,000)
Ending Balance	4,247,000	6,959,000	4,814,000
Ending Balance Individually Evaluated for Impairment	0	398,000	92,000
Ending Balance Collectively Evaluated for Impairment	4,247,000	6,561,000	4,722,000
Loans & Leases [Abstract]
Ending Balance	221,152,000	264,771,000	264,372,000
Ending Balance Individually Evaluated for Impairment	6,122,000	733,000	495,000
Ending Balance Collectively Evaluated for Impairment	215,030,000	264,038,000	263,877,000
Commercial [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	9,961,000	11,466,000	11,466,000
Charge-Offs	0	(244,000)	(1,101,000)
Recoveries	29,000	2,000	280,000
Provision	(14,000)	990,000	(684,000)
Ending Balance	9,976,000	12,214,000	9,961,000
Ending Balance Individually Evaluated for Impairment	15,000	11,000	20,000
Ending Balance Collectively Evaluated for Impairment	9,961,000	12,203,000	9,941,000
Loans & Leases [Abstract]
Ending Balance	367,875,000	404,329,000	374,816,000
Ending Balance Individually Evaluated for Impairment	228,000	1,517,000	233,000
Ending Balance Collectively Evaluated for Impairment	367,647,000	402,812,000	374,583,000
Consumer & Other [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	333,000	456,000	456,000
Charge-Offs	(8,000)	(21,000)	(66,000)
Recoveries	7,000	8,000	33,000
Provision	(36,000)	(61,000)	(90,000)
Ending Balance	296,000	382,000	333,000
Ending Balance Individually Evaluated for Impairment	48,000	60,000	52,000
Ending Balance Collectively Evaluated for Impairment	248,000	322,000	281,000
Loans & Leases [Abstract]
Ending Balance	232,209,000	14,839,000	235,529,000
Ending Balance Individually Evaluated for Impairment	186,000	196,000	254,000
Ending Balance Collectively Evaluated for Impairment	232,023,000	14,643,000	235,275,000
Leases [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,731,000	3,162,000	3,162,000
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	(57,000)	26,000	(1,431,000)
Ending Balance	1,674,000	3,188,000	1,731,000
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	1,674,000	3,188,000	1,731,000
Loans & Leases [Abstract]
Ending Balance	101,434,000	106,270,000	103,522,000
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	101,434,000	106,270,000	103,522,000
Unallocated [Member]
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,084,000	192,000	192,000
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	256,000	551,000	892,000
Ending Balance	1,340,000	743,000	1,084,000
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	1,340,000	743,000	1,084,000
Loans & Leases [Abstract]
Ending Balance	0	0	0
Ending Balance Individually Evaluated for Impairment	0	0	0
Ending Balance Collectively Evaluated for Impairment	0	0	0
Restructured Loans [Member]
Loans & Leases [Abstract]
Ending Balance Individually Evaluated for Impairment	$ 601,000	$ 2,500,000	$ 876,000

Allowance for Credit Losses, Lo

Allowance for Credit Losses, Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings (Details) - USD ($) $ in Thousands	Mar. 31, 2021		Dec. 31, 2020		Mar. 31, 2020
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	$ 3,111,011		$ 3,099,592		$ 2,670,109
Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	3,081,082	[1]	3,071,556	[2]	2,643,302	[3]
Watch [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	1,000,000		958,200		802,700
Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	10,381		9,405		10,422
Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	19,548		18,631		16,385
Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	0		0		0
Loss [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	0		0		0
Commercial Real Estate [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	1,008,032		958,980		861,311
Commercial Real Estate [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	995,679	[1]	946,621	[2]	854,346	[3]
Commercial Real Estate [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	7,843		7,849		6,965
Commercial Real Estate [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	4,510		4,510		0
Agricultural Real Estate [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	634,244		643,014		594,154
Agricultural Real Estate [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	621,696	[1]	631,043	[2]	580,205	[3]
Agricultural Real Estate [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	977		400		1,136
Agricultural Real Estate [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	11,571		11,571		12,813
Real Estate Construction [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	208,573		185,741		126,956
Real Estate Construction [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	208,573	[1]	185,741	[2]	126,956	[3]
Real Estate Construction [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	0		0		0
Real Estate Construction [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	0		0		0
Residential 1st Mortgages [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	305,085		299,379		256,732
Residential 1st Mortgages [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	304,237	[1]	298,689	[2]	256,027	[3]
Residential 1st Mortgages [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	0		0		0
Residential 1st Mortgages [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	848		690		705
Home Equity Lines and Loans [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	32,407		34,239		40,747
Home Equity Lines and Loans [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	32,228	[1]	34,058	[2]	40,577	[3]
Home Equity Lines and Loans [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	0		0		0
Home Equity Lines and Loans [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	179		181		170
Agricultural [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	221,152		264,372		264,771
Agricultural [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	220,294	[1]	263,781	[2]	263,794	[3]
Agricultural [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	365		96		0
Agricultural [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	493		495		977
Commercial [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	367,875		374,816		404,329
Commercial [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	366,022	[1]	373,038	[2]	400,735	[3]
Commercial [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	1,196		1,060		2,321
Commercial [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	657		718		1,273
Consumer & Other [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	232,209		235,529		14,839
Consumer & Other [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	230,919	[1]	235,063	[2]	14,392	[3]
Consumer & Other [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	0		0		0
Consumer & Other [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	1,290		466		447
Leases [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	101,434		103,522		106,270
Leases [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	101,434	[1]	103,522	[2]	106,270	[3]
Leases [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	0		0		0
Leases [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Loans & Leases	$ 0		$ 0		$ 0
[1]	Includes “Watch” loans of $1.0 billion.
[2]	Includes “Watch” loans of $958.2 million.
[3]	Includes “Watch” loans of $802.7 million.

Allowance for Credit Losses, Ag

Allowance for Credit Losses, Aging Analysis of Loan & Lease Portfolio Including Unearned Income, by the Time Past Due (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	$ 0	$ 0	$ 0
Nonaccrual	493,000	549,000	495,000
Total Past Due	819,000	1,032,000	506,000
Current	3,110,192,000	2,669,077,000	3,099,086,000
Total Loans & Leases	3,111,011,000	2,670,109,000	3,099,592,000
Interest income forgone on nonaccrual loans	12,000	2,000	22,000
30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	253,000	483,000	11,000
60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	73,000	0	0
Commercial Real Estate [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	0	0
Current	1,008,032,000	861,311,000	958,980,000
Total Loans & Leases	1,008,032,000	861,311,000	958,980,000
Commercial Real Estate [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Commercial Real Estate [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Agricultural Real Estate [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	493,000	0	495,000
Total Past Due	493,000	0	495,000
Current	633,751,000	594,154,000	642,519,000
Total Loans & Leases	634,244,000	594,154,000	643,014,000
Agricultural Real Estate [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Agricultural Real Estate [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Real Estate Construction [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	0	0
Current	208,573,000	126,956,000	185,741,000
Total Loans & Leases	208,573,000	126,956,000	185,741,000
Real Estate Construction [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Real Estate Construction [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Residential 1st Mortgages [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	0	0
Current	305,085,000	256,732,000	299,379,000
Total Loans & Leases	305,085,000	256,732,000	299,379,000
Residential 1st Mortgages [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Residential 1st Mortgages [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Home Equity Lines & Loans [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	226,000	0
Current	32,407,000	40,521,000	34,239,000
Total Loans & Leases	32,407,000	40,747,000	34,239,000
Home Equity Lines & Loans [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	226,000	0
Home Equity Lines & Loans [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Agricultural [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	549,000	0
Total Past Due	73,000	549,000	0
Current	221,079,000	264,222,000	264,372,000
Total Loans & Leases	221,152,000	264,771,000	264,372,000
Agricultural [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Agricultural [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	73,000	0	0
Commercial [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	250,000	0
Current	367,875,000	404,079,000	374,816,000
Total Loans & Leases	367,875,000	404,329,000	374,816,000
Commercial [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	250,000	0
Commercial [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Consumer & Other [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	253,000	7,000	11,000
Current	231,956,000	14,832,000	235,518,000
Total Loans & Leases	232,209,000	14,839,000	235,529,000
Consumer & Other [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	253,000	7,000	11,000
Consumer & Other [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Leases [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90 Days and Still Accruing	0	0	0
Nonaccrual	0	0	0
Total Past Due	0	0	0
Current	101,434,000	106,270,000	103,522,000
Total Loans & Leases	101,434,000	106,270,000	103,522,000
Leases [Member] | 30-59 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	0	0	0
Leases [Member] | 60-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Total Past Due	$ 0	$ 0	$ 0

Allowance for Credit Losses, Im

Allowance for Credit Losses, Impaired Loans & Lease (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
With no related allowance recorded [Abstract]
Recorded Investment	$ 6,122	$ 10,024	$ 5,716
Unpaid Principal Balance	6,165	10,024	5,716
Average Recorded Investment	5,919	7,883	6,772
Interest Income Recognized	149	133	403
With an allowance recorded [Abstract]
Recorded Investment	2,221	2,557	2,651
Unpaid Principal Balance	2,456	2,779	2,929
Related Allowance	150	550	248
Average Recorded Investment	2,437	4,464	2,603
Interest Income Recognized	32	26	171
Total [Abstract]
Recorded Investment	8,343	12,581	8,367
Unpaid Principal Balance	8,621	12,803	8,645
Related Allowance	150	550	248
Average Recorded Investment	8,356	12,347	9,375
Interest Income Recognized	181	159	574
Commercial Real Estate [Member]
With no related allowance recorded [Abstract]
Recorded Investment	0	2,888	84
Unpaid Principal Balance	0	2,888	84
Average Recorded Investment	42	1,487	764
Interest Income Recognized	0	29	35
With an allowance recorded [Abstract]
Recorded Investment	83	0	0
Unpaid Principal Balance	83	0	0
Related Allowance	1	0	0
Average Recorded Investment	42	1,411	21
Interest Income Recognized	3	0	1
Total [Abstract]
Related Allowance	1	0	0
Agricultural Real Estate [Member]
With no related allowance recorded [Abstract]
Recorded Investment	5,629	5,629	5,629
Unpaid Principal Balance	5,629	5,629	5,629
Average Recorded Investment	5,629	5,642	5,629
Interest Income Recognized	149	89	352
With an allowance recorded [Abstract]
Recorded Investment		549	0
Unpaid Principal Balance		549	0
Related Allowance		214	0
Average Recorded Investment		275	137
Interest Income Recognized		0	0
Total [Abstract]
Related Allowance		214	0
Residential 1st Mortgages [Member]
With an allowance recorded [Abstract]
Recorded Investment	1,661	1,550	1,671
Unpaid Principal Balance	1,884	1,761	1,895
Related Allowance	83	77	84
Average Recorded Investment	1,666	1,556	1,652
Interest Income Recognized	20	19	76
Total [Abstract]
Related Allowance	83	77	84
Home Equity Lines and Loans [Member]
With an allowance recorded [Abstract]
Recorded Investment	63	67	64
Unpaid Principal Balance	74	78	75
Related Allowance	3	3	3
Average Recorded Investment	64	68	66
Interest Income Recognized	1	1	4
Total [Abstract]
Related Allowance	3	3	3
Agricultural [Member]
With no related allowance recorded [Abstract]
Recorded Investment	493		3
Unpaid Principal Balance	536		3
Average Recorded Investment	248		2
Interest Income Recognized	0		0
With an allowance recorded [Abstract]
Recorded Investment	0	184	492
Unpaid Principal Balance	0	184	534
Related Allowance	0	184	92
Average Recorded Investment	246	186	410
Interest Income Recognized	0	2	59
Total [Abstract]
Related Allowance	0	184	92
Commercial [Member]
With no related allowance recorded [Abstract]
Recorded Investment		1,507	0
Unpaid Principal Balance		1,507	0
Average Recorded Investment		754	377
Interest Income Recognized		15	16
With an allowance recorded [Abstract]
Recorded Investment	228	11	234
Unpaid Principal Balance	228	11	234
Related Allowance	15	11	13
Average Recorded Investment	231	770	123
Interest Income Recognized	4	0	18
Total [Abstract]
Related Allowance	15	11	13
Consumer & Other [Member]
With an allowance recorded [Abstract]
Recorded Investment	186	196	190
Unpaid Principal Balance	187	196	191
Related Allowance	48	61	56
Average Recorded Investment	188	198	194
Interest Income Recognized	4	4	13
Total [Abstract]
Related Allowance	$ 48	$ 61	$ 56

Allowance for Credit Losses, _2

Allowance for Credit Losses, Loans by Class Modified as Troubled Debt Restructured Loans (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2021USD ($)Loan	Mar. 31, 2020USD ($)Loan	Dec. 31, 2020USD ($)Loan
CARES Act [Abstract]
Loans restructured under the CARES act	$ 278,100,000
Loans remaining in deferral status	1,200,000
Formal foreclosure proceedings in process for consumer mortgage loans secured by residential real estate properties	0	$ 0	$ 0
Troubled Debt Restructured Loans [Abstract]
Specific reserves allocated to troubled debt restructured loans & leases	150,000	336,000	158,000
Commitments to lend additional amounts to customers with outstanding loans that are classified as troubled debt restructurings	$ 0	$ 0	$ 0
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan	0	0	6
Pre-Modification Outstanding Recorded Investment			$ 875,000
Post-Modification Outstanding Recorded Investment			875,000
Increase in allowance for loan losses due to TDR			120,000
TDR's charge-offs			$ 0
Number of loans modified as troubled debt restructurings with subsequent payment defaults | Loan			0
Stated Interest Rate Reduction [Member]
Troubled Debt Restructured Loans [Abstract]
Period of modifications	5 years
Extended Maturity [Member] | Minimum [Member]
Troubled Debt Restructured Loans [Abstract]
Period of modifications	3 months
Extended Maturity [Member] | Maximum [Member]
Troubled Debt Restructured Loans [Abstract]
Period of modifications	10 years
Performing [Member]
Troubled Debt Restructured Loans [Abstract]
Troubled debt restructured loans	$ 7,800,000	$ 12,600,000	$ 7,900,000
Residential 1st Mortgages [Member]
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan			2
Pre-Modification Outstanding Recorded Investment			$ 156,000
Post-Modification Outstanding Recorded Investment			$ 156,000
Commercial [Member]
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan			1
Pre-Modification Outstanding Recorded Investment			$ 224,000
Post-Modification Outstanding Recorded Investment			$ 224,000
Agricultural [Member]
Loans by class modified as troubled debt restructured loans [Abstract]
Number of Loans | Loan			3
Pre-Modification Outstanding Recorded Investment			$ 495,000
Post-Modification Outstanding Recorded Investment			$ 495,000

Fair Value Measurements (Detail

Fair Value Measurements (Details)	3 Months Ended
	Mar. 31, 2021
Impaired Loans [Member]
Fair Value Measurements [Abstract]
Percentage of selling costs	10.00%
ORE [Member]
Fair Value Measurements [Abstract]
Percentage of selling costs	10.00%

Fair Value Measurements, Assets

Fair Value Measurements, Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2021		Dec. 31, 2020	Mar. 31, 2020
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		$ 560,973		$ 807,732	$ 532,246
Level 1 to Level 2 transfers		0
Level 2 to Level 1 transfers		0
Transfer into Level 3		0
Transfer out of Level 3		0
US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		15,233		15,288	15,399
US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		7,809		8,160	9,954
Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale	[1]	492,511	[2]	737,873	501,376
Corporate Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		44,775		45,919
Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		645		492	5,517
Recurring [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		560,973		807,732	532,246
Recurring [Member] | US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		15,233		15,288	15,399
Recurring [Member] | US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		7,809		8,160	9,954
Recurring [Member] | Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		492,511		737,873	501,376
Recurring [Member] | Corporate Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		44,775		45,919
Recurring [Member] | Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		645		492	5,517
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		15,568		15,470	20,606
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		15,233		15,288	15,399
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0		0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0		0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Corporate Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0		0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		335		182	5,207
Recurring [Member] | Other Observable Inputs (Level 2) [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		545,405		792,262	511,640
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0		0	0
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		7,809		8,160	9,954
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		492,511		737,873	501,376
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | Corporate Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		44,775		45,919
Recurring [Member] | Other Observable Inputs (Level 2) [Member] | Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		310		310	310
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0		0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | US Treasury Notes [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0		0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | US Government Agency SBA [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0		0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Mortgage Backed Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0		0	0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Corporate Securities [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		0		0
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member] | Other [Member]
Assets Measured at Fair Value on Recurring Basis by Fair Value Hierarchy [Abstract]
Investment Securities Available-for-Sale		$ 0		$ 0	$ 0
[1]	All Mortgage Backed Securities were issued by an agency or government sponsored entity of the U.S. Government.All Mortgage Backed Securities were issued by an agency or government sponsored entity of the U.S. Government.
[2]	During Q1 2021, the Company transferred $316.9 million of AFS securities to HTM.

Fair Value Measurements, Asse_2

Fair Value Measurements, Assets or Liabilities Measured at Fair Value on a Non-recurring Basis (Details) - Nonrecurring [Member] - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	$ 2,064	$ 2,396	$ 1,669
Other Real Estate	873	873	873
Total Assets Measured at Fair Value On a Non-Recurring Basis	2,937	3,269	2,542
Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	82
Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	1,572	1,584	1,470
Home Equity Lines and Loans [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	60	61	64
Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		400
Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	212	213
Consumer [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	138	138	135
Real Estate Construction [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Other Real Estate	873	873	873
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Real Estate	0	0	0
Total Assets Measured at Fair Value On a Non-Recurring Basis	0	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Home Equity Lines and Loans [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Consumer [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Real Estate Construction [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Other Real Estate	0	0	0
Other Observable Inputs (Level 2) [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Real Estate	0	0	0
Total Assets Measured at Fair Value On a Non-Recurring Basis	0	0	0
Other Observable Inputs (Level 2) [Member] | Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0
Other Observable Inputs (Level 2) [Member] | Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Observable Inputs (Level 2) [Member] | Home Equity Lines and Loans [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Observable Inputs (Level 2) [Member] | Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		0
Other Observable Inputs (Level 2) [Member] | Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0
Other Observable Inputs (Level 2) [Member] | Consumer [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	0	0	0
Other Observable Inputs (Level 2) [Member] | Real Estate Construction [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Other Real Estate	0	0	0
Significant Unobservable Inputs (Level 3) [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	2,064	2,396	1,669
Other Real Estate	873	873	873
Total Assets Measured at Fair Value On a Non-Recurring Basis	2,937	3,269	2,542
Significant Unobservable Inputs (Level 3) [Member] | Commercial Real Estate [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	82
Significant Unobservable Inputs (Level 3) [Member] | Residential 1st Mortgage [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	1,572	1,584	1,470
Significant Unobservable Inputs (Level 3) [Member] | Home Equity Lines and Loans [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	60	61	64
Significant Unobservable Inputs (Level 3) [Member] | Agricultural [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans		400
Significant Unobservable Inputs (Level 3) [Member] | Commercial [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	212	213
Significant Unobservable Inputs (Level 3) [Member] | Consumer [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Impaired Loans	138	138	135
Significant Unobservable Inputs (Level 3) [Member] | Real Estate Construction [Member]
Fair Value on Non-recurring Basis by Fair Value Hierarchy [Abstract]
Other Real Estate	$ 873	$ 873	$ 873

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information (Details) $ in Thousands	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Mar. 31, 2020USD ($)
Level 3 [Member] | Commercial Real Estate [Member] | Income Approach [Member] | Capitalization Rate [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.07
Level 3 [Member] | Commercial Real Estate [Member] | Income Approach [Member] | Capitalization Rate [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.07
Level 3 [Member] | Residential 1st Mortgage [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Minimum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0071	0.0072	0.01
Level 3 [Member] | Residential 1st Mortgage [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Maximum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0410	0.0413	0.04
Level 3 [Member] | Residential 1st Mortgage [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0255	0.0257	0.0284
Level 3 [Member] | Home Equity Lines and Loans [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Minimum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.011	0.011	0.01
Level 3 [Member] | Home Equity Lines and Loans [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Maximum [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.013	0.014	0.02
Level 3 [Member] | Home Equity Lines and Loans [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.0123	0.0125	0.0107
Level 3 [Member] | Agricultural [Member] | Income Approach [Member] | Capitalization Rate [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.10
Level 3 [Member] | Agricultural [Member] | Income Approach [Member] | Capitalization Rate [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.10
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.10	0.10
Level 3 [Member] | Commercial [Member] | Income Approach [Member] | Capitalization Rate [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.10	0.10
Level 3 [Member] | Consumer [Member] | Income Approach [Member] | Adjustment for Difference Between Comparable Sales [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.10
Level 3 [Member] | Consumer [Member] | Income Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input	0.10
Level 3 [Member] | Consumer [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.10	0.04
Level 3 [Member] | Consumer [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Impaired loans, measurement input		0.10	0.04
Level 3 [Member] | Real Estate Construction [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member]
Quantitative Information [Abstract]
Other real estate, measurement input	0.10	0.10	0.10
Level 3 [Member] | Real Estate Construction [Member] | Sales Comparison Approach [Member] | Adjustment for Difference Between Comparable Sales [Member] | Weighted Average [Member]
Quantitative Information [Abstract]
Other real estate, measurement input	0.10	0.10	0.10
Nonrecurring [Member]
Quantitative Information [Abstract]
Impaired loans	$ 2,064	$ 2,396	$ 1,669
Other real estate	873	873	873
Nonrecurring [Member] | Commercial Real Estate [Member]
Quantitative Information [Abstract]
Impaired loans	82
Nonrecurring [Member] | Residential 1st Mortgage [Member]
Quantitative Information [Abstract]
Impaired loans	1,572	1,584	1,470
Nonrecurring [Member] | Home Equity Lines and Loans [Member]
Quantitative Information [Abstract]
Impaired loans	60	61	64
Nonrecurring [Member] | Agricultural [Member]
Quantitative Information [Abstract]
Impaired loans		400
Nonrecurring [Member] | Commercial [Member]
Quantitative Information [Abstract]
Impaired loans	212	213
Nonrecurring [Member] | Consumer [Member]
Quantitative Information [Abstract]
Impaired loans	138	138	135
Nonrecurring [Member] | Real Estate Construction [Member]
Quantitative Information [Abstract]
Other real estate	873	873	873
Nonrecurring [Member] | Level 3 [Member]
Quantitative Information [Abstract]
Impaired loans	2,064	2,396	1,669
Other real estate	873	873	873
Nonrecurring [Member] | Level 3 [Member] | Commercial Real Estate [Member]
Quantitative Information [Abstract]
Impaired loans	82
Nonrecurring [Member] | Level 3 [Member] | Residential 1st Mortgage [Member]
Quantitative Information [Abstract]
Impaired loans	1,572	1,584	1,470
Nonrecurring [Member] | Level 3 [Member] | Home Equity Lines and Loans [Member]
Quantitative Information [Abstract]
Impaired loans	60	61	64
Nonrecurring [Member] | Level 3 [Member] | Agricultural [Member]
Quantitative Information [Abstract]
Impaired loans		400
Nonrecurring [Member] | Level 3 [Member] | Commercial [Member]
Quantitative Information [Abstract]
Impaired loans	212	213
Nonrecurring [Member] | Level 3 [Member] | Consumer [Member]
Quantitative Information [Abstract]
Impaired loans	138	138	135
Nonrecurring [Member] | Level 3 [Member] | Real Estate Construction [Member]
Quantitative Information [Abstract]
Other real estate	$ 873	$ 873	$ 873

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Assets [Abstract]
Investment Securities Available-for-Sale	$ 560,973	$ 807,732	$ 532,246
Carrying Amount [Member]
Assets [Abstract]
Cash and Cash Equivalents	493,407	383,837	282,960
Investment Securities Available-for-Sale	560,973	807,732	532,246
Investment Securities Held-to-Maturity	385,054	68,933	58,701
Loans & Leases, Net	3,050,836	3,040,730	2,615,285
Accrued Interest Receivable	15,220	20,333	12,541
Liabilities [Abstract]
Deposits	4,241,214	4,060,267	3,255,273
Subordinated Debentures	10,310	10,310	10,310
Accrued Interest Payable	757	1,383	2,430
Estimated Fair Value [Member]
Assets [Abstract]
Cash and Cash Equivalents	493,407	383,837	282,960
Investment Securities Available-for-Sale	560,973	807,732	532,246
Investment Securities Held-to-Maturity	374,827	70,049	59,503
Loans & Leases, Net	3,061,994	3,045,911	2,605,120
Accrued Interest Receivable	15,220	20,333	12,541
Liabilities [Abstract]
Deposits	4,241,918	4,061,240	3,257,538
Subordinated Debentures	6,870	6,888	7,415
Accrued Interest Payable	757	1,383	2,430
Estimated Fair Value [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets [Abstract]
Cash and Cash Equivalents	493,407	383,837	282,960
Investment Securities Available-for-Sale	15,568	15,470	20,606
Investment Securities Held-to-Maturity	0	0	0
Loans & Leases, Net	0	0	0
Accrued Interest Receivable	0	0	0
Liabilities [Abstract]
Deposits	3,824,638	3,638,400	2,733,525
Subordinated Debentures	0	0	0
Accrued Interest Payable	0	0	0
Estimated Fair Value [Member] | Other Observable Inputs (Level 2) [Member]
Assets [Abstract]
Cash and Cash Equivalents	0	0	0
Investment Securities Available-for-Sale	545,405	792,262	511,640
Investment Securities Held-to-Maturity	329,007	26,262	29,296
Loans & Leases, Net	0	0	0
Accrued Interest Receivable	15,220	20,333	12,541
Liabilities [Abstract]
Deposits	0	0	0
Subordinated Debentures	6,870	6,888	7,415
Accrued Interest Payable	757	1,383	2,430
Estimated Fair Value [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets [Abstract]
Cash and Cash Equivalents	0	0	0
Investment Securities Available-for-Sale	0	0	0
Investment Securities Held-to-Maturity	45,820	43,787	30,207
Loans & Leases, Net	3,061,994	3,045,911	2,605,120
Accrued Interest Receivable	0	0	0
Liabilities [Abstract]
Deposits	417,280	422,840	524,013
Subordinated Debentures	0	0	0
Accrued Interest Payable	$ 0	$ 0	$ 0

Dividends and Basic and Dilut_3

Dividends and Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Dividends [Abstract]
Cash dividends declared per share of common stock (in dollars per share)	$ 0	$ 0
Basic Earnings per Common Share [Abstract]
Common stock equivalent shares (in shares)	0
Net Income	$ 16,713	$ 14,122
Weighted Average Number of Common Shares Outstanding (in shares)	789,646	793,504
Basic Earnings Per Common Share (in dollars per share)	$ 21.17	$ 17.80
Diluted Earnings Per Common Share (in dollars per share)	$ 21.17	$ 17.80

Leases (Details)

Leases (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Operating Leases [Abstract]
Operating lease ROU assets	$ 4,190,000	$ 4,810,000	$ 4,800,000
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Interest Receivable and Other Assets	Interest Receivable and Other Assets
Operating lease liability	$ 4,271,000	$ 4,870,000	4,920,000
Operating lease cost	$ 201,000	$ 208,000	$ 833,000
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Interest Payable and Other Liabilities	Interest Payable and Other Liabilities
Minimum [Member]
Operating Leases [Abstract]
Remaining lease term	1 year
Lease extension option term	5 years
Maximum [Member]
Operating Leases [Abstract]
Remaining lease term	10 years
Lease extension option term	10 years

Leases, Information Related to

Leases, Information Related to Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Cash Paid for Amounts Included in the Measurement of Lease Liabilities [Abstract]
Operating Cash Flow from Operating Leases	$ 192	$ 197	$ 795
Weighted-Average Remaining Lease Term - Operating Leases	6 years 9 months 14 days	7 years 8 months 4 days	7 years 3 months 29 days
Weighted-Average Discount Rate - Operating Leases	2.80%	3.20%	2.90%

Leases, Maturity of Remaining L

Leases, Maturity of Remaining Lease Liability (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Maturity of Remaining Lease Liability [Abstract]
2021	$ 493
2022	644
2023	653
2024	667
2025	677
2026 and thereafter	1,564
Total Lease Payments	4,698
Less: Interest	(427)
Present Value of Lease Liabilities	$ 4,271	$ 4,920	$ 4,870

Leases, Lessor - Direct Financi

Leases, Lessor - Direct Financing Leases (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Lessor - Direct Financing Leases [Abstract]
Net investment in direct financing leases	$ 101.4	$ 103.5	$ 106.3
Minimum [Member]
Lessor - Direct Financing Leases [Abstract]
Term of direct financing leases	3 years
Maximum [Member]
Lessor - Direct Financing Leases [Abstract]
Term of direct financing leases	10 years