Farmers & Merchants Bancorp (FMCB) 10-Q 3 Nov 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Oct. 31, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	000-26099
Entity Registrant Name	FARMERS & MERCHANTS BANCORP
Entity Central Index Key	0001085913
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(g) Security	Common Stock, $0.01 Par Value Per Share
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		751,095

UNAUDITED CONSOLIDATED BALANCE

UNAUDITED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 70,622	$ 73,358
Interest bearing deposits with banks	597,739	514,899
Total cash and cash equivalents	668,361	588,257
Securities available-for-sale, amortized cost $135,125 and $183,171 respectively	106,493	152,864
Securities held-to-maturity, fair value $636,623 and $688,393 respectively	826,015	845,346
Allowance for credit losses - securities held-to-maturity	(450)	(393)
Total investment securities	932,058	997,817
Non-marketable securities	15,549	15,549
Loans and leases held-for-investment, net of unearned income	3,557,203	3,512,361
Allowance for credit losses - loans and leases	(74,159)	(66,885)
Loans held-for-investment, net	3,483,044	3,445,476
Bank-owned life insurance	67,094	73,038
Premises and equipment, net	52,091	49,476
Deferred income tax assets	32,306	31,507
Accrued interest receivable	25,804	21,602
Goodwill	11,183	11,183
Other intangibles	2,380	2,809
Other real estate owned	873	873
Other assets	84,632	89,812
TOTAL ASSETS	5,375,375	5,327,399
Deposits:
Non-interest bearing	1,470,590	1,758,793
Interest bearing:
Demand	985,408	1,125,014
Savings and money market	1,670,688	1,544,062
Certificates of deposit	622,081	331,400
Total interest bearing	3,278,177	3,000,476
Total deposits	4,748,767	4,759,269
Subordinated debentures	10,310	10,310
Interest payable and other liabilities	85,675	72,512
TOTAL LIABILITIES	4,844,752	4,842,091
SHAREHOLDERS' EQUITY
Preferred shares, no par value, 1,000,000 shares authorized and, none issued or outstanding	0	0
Common shares, $0.01 par value, 7,500,000 authorized 752,013 and 768,337 outstanding at September 30, 2023 and December 31, 2022, respectively	7	8
Additional paid-in capital	40,813	57,206
Retained earnings	510,535	449,932
Accumulated other comprehensive (loss), net of taxes	(20,732)	(21,838)
TOTAL SHAREHOLDERS' EQUITY	530,623	485,308
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 5,375,375	$ 5,327,399

UNAUDITED CONSOLIDATED BALANC_2

UNAUDITED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
UNAUDITED CONSOLIDATED BALANCE SHEETS [Abstract]
Securities available-for-sale, amortized cost	$ 135,125	$ 183,171
Securities held-to-maturity, fair value	$ 636,623	$ 688,393
SHAREHOLDERS' EQUITY
Preferred Stock, par value (in dollars per share)	$ 0	$ 0
Preferred Stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred Stock, shares issued (in shares)	0	0
Preferred Stock, shares outstanding (in shares)	0	0
Common Stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common Stock, shares authorized (in shares)	7,500,000	7,500,000
Common Stock, shares outstanding (in shares)	752,013	768,337

UNAUDITED CONSOLIDATED STATEMEN

UNAUDITED CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest income
Interest and fees on loans and leases	$ 52,153	$ 41,868	$ 149,851	$ 117,871
Interest and dividends on investment securities	5,485	5,686	16,593	16,697
Interest on deposits with others	8,075	4,159	19,918	5,934
Total interest income	65,713	51,713	186,362	140,502
Interest expense
Deposits	12,051	1,122	24,156	2,798
Subordinated debentures	221	134	621	319
Total interest expense	12,272	1,256	24,777	3,117
Net interest income	53,441	50,457	161,585	137,385
Provision for credit losses	3,000	1,500	7,057	3,000
Net interest income after provision for credit losses	50,441	48,957	154,528	134,385
Non-interest income
Card processing	1,693	1,791	4,996	5,375
Service charges on deposit accounts	722	638	2,046	2,318
Increase in cash surrender value of BOLI	512	566	1,462	1,668
Gain on BOLI death benefit	0	0	4,346	0
Net loss on sale of securities available-for-sale	0	(2,987)	(5,686)	(2,985)
Net (loss)/gain on deferred compensation benefits	(304)	352	1,894	(227)
Other	983	1,199	3,455	3,234
Total non-interest income	3,606	1,559	12,513	9,383
Non-interest expense
Salaries and employee benefits	17,172	15,994	54,693	49,181
Net (loss)/gain on deferred compensation benefits	(304)	352	1,894	(227)
Data Processing	1,254	1,250	3,821	3,698
Occupancy	1,191	1,196	3,599	3,500
FDIC insurance	582	366	1,785	1,076
Marketing	440	303	1,335	959
Legal	256	49	780	733
Other	3,877	4,865	11,566	12,274
Total non-interest expense	24,468	24,375	79,473	71,194
INCOME BEFORE INCOME TAXES	29,579	26,141	87,568	72,574
Income tax expense	7,545	6,605	20,679	17,537
NET INCOME	$ 22,034	$ 19,536	$ 66,889	$ 55,037
Earnings per common share:
Basic (in dollars per share)	$ 29.23	$ 25.2	$ 88.06	$ 70.47
Diluted (in dollars per share)	$ 29.23	$ 25.2	$ 88.06	$ 70.47
Weighted average number of common shares
Basic (in shares)	753,780	775,109	759,600	780,988
Diluted (in shares)	753,780	775,109	759,600	780,988

UNAUDITED CONSOLIDATED STATEM_2

UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 22,034	$ 19,536	$ 66,889	$ 55,037
Other comprehensive income
Unrealized (losses) on available-for-sale securities	(5,181)	(12,378)	(4,010)	(39,677)
Reclassification adjustment for losses on available-for-sale securities	0	2,987	5,685	2,985
Amortization of unrealized loss on securities transferred to held-to-maturity	(28)	(52)	(105)	(193)
Net unrealized (losses)/gains on available-for-sale securities	(5,209)	(9,443)	1,570	(36,885)
Income tax benefit/(expense)	1,540	2,792	(464)	10,905
Other comprehensive (loss)/income, net of tax	(3,669)	(6,651)	1,106	(25,980)
Total comprehensive income	$ 18,365	$ 12,885	$ 67,995	$ 29,057

UNAUDITED CONSOLIDATED STATEM_3

UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Shares [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive (Loss)/Income [Member]	Total
Balance at Dec. 31, 2021	$ 8	$ 77,516	$ 387,331	$ (1,719)	$ 463,136
Balance (in shares) at Dec. 31, 2021	789,646
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	0	55,037	0	55,037
Other comprehensive (loss)/gain, net of tax	0	0	0	(25,980)	(25,980)
Cash dividends declared	0	0	(6,110)	0	(6,110)
Repurchase of common stock	$ 0	(17,905)	0	0	(17,905)
Repurchase of common stock (in shares)	(18,824)
Balance at Sep. 30, 2022	$ 8	59,611	436,258	(27,699)	468,178
Balance (in shares) at Sep. 30, 2022	770,822
Balance at Jun. 30, 2022	$ 8	65,671	416,722	(21,048)	461,353
Balance (in shares) at Jun. 30, 2022	777,190
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	0	19,536	0	19,536
Other comprehensive (loss)/gain, net of tax	0	0	0	(6,651)	(6,651)
Repurchase of common stock	$ 0	(6,060)	0	0	(6,060)
Repurchase of common stock (in shares)	(6,368)
Balance at Sep. 30, 2022	$ 8	59,611	436,258	(27,699)	468,178
Balance (in shares) at Sep. 30, 2022	770,822
Balance at Dec. 31, 2022	$ 8	57,206	449,932	(21,838)	$ 485,308
Balance (in shares) at Dec. 31, 2022	768,337				768,337
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	0	66,889	0	$ 66,889
Other comprehensive (loss)/gain, net of tax	0	0	0	1,106	1,106
Cash dividends declared	0	0	(6,286)	0	(6,286)
Repurchase of common stock	$ (1)	(16,393)	0	0	(16,394)
Repurchase of common stock (in shares)	(16,324)
Balance at Sep. 30, 2023	$ 7	40,813	510,535	(20,732)	$ 530,623
Balance (in shares) at Sep. 30, 2023	752,013				752,013
Balance at Jun. 30, 2023	$ 8	43,263	488,501	(17,063)	$ 514,709
Balance (in shares) at Jun. 30, 2023	754,523
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	0	22,034	0	22,034
Other comprehensive (loss)/gain, net of tax	0	0	0	(3,669)	(3,669)
Repurchase of common stock	$ (1)	(2,450)	0	0	(2,451)
Repurchase of common stock (in shares)	(2,510)
Balance at Sep. 30, 2023	$ 7	$ 40,813	$ 510,535	$ (20,732)	$ 530,623
Balance (in shares) at Sep. 30, 2023	752,013				752,013

UNAUDITED CONSOLIDATED STATEM_4

UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 8.3	$ 7.85

UNAUDITED CONSOLIDATED STATEM_5

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net income	$ 66,889	$ 55,037
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	7,057	3,000
Depreciation and amortization	1,833	1,849
Net amortization of securities premiums and discounts	11	341
Increase in cash surrender value of BOLI	(1,462)	(1,668)
Gain on BOLI death benefit	(4,346)	0
(Increase)/decrease in deferred income taxes, net	(1,994)	2,356
Loss on sale of securities available-for-sale	5,686	2,985
Net changes in:
Other assets	2,368	(2,362)
Other liabilities	18,297	18,134
Net cash provided by operating activities	94,339	79,672
Cash flows from investing activities:
Net change in loans and leases held-for-investment	(59,022)	(86,401)
Purchase of available-for-sale securities	(4,515)	(10,135)
Purchase of held-to-maturity securities	(3,814)	(168,634)
Proceeds from sales, maturities, calls and pay downs of available-for-sale securities	46,751	62,979
Proceeds from maturities, calls and pay downs of held-to-maturity securities	37,524	52,884
Purchase of premises and equipment	(4,493)	(3,318)
Purchase of other investments	(5,263)	(5,300)
Proceeds from bank-owned life insurance	11,752	513
Proceeds from sale of assets	27	73
Net cash provided by (used in) investing activities	18,947	(157,339)
Cash flows from financing activities:
Net (decrease) increase in deposits	(10,502)	269,105
Cash dividends paid	(6,286)	(6,110)
Net cash used in share repurchase of common stock	(16,394)	(17,905)
Net cash (used in) provided by financing activities	(33,182)	245,090
Net change in cash and cash equivalents	80,104	167,423
Cash and cash equivalents, beginning of period	588,257	715,460
Cash and cash equivalents, end of period	668,361	882,883
Supplemental disclosures of cash flow information:
Cash paid for interest	18,664	3,832
Income taxes paid	16	11,451
Supplemental disclosures of non-cash transactions:
Net change in unrealized gain/(losses) on securities available-for-sale	$ 1,676	$ (36,692)

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Basis of Presentation and Significant Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	Note 1—Basis of Presentation and Significant Accounting Policies The accompanying unaudited condensed consolidated financial statements include the accounts of Farmers & Merchants Bancorp (“FMCB” or “Bancorp”), a bank holding company incorporated in the State of Delaware and its wholly owned subsidiary, Farmers & Merchants Bank of Central Californi a (“F&M Bank” or the “Bank”) collectively These unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X as promulgated by the Securities and Exchange Commission (“SEC”). In preparing these financial statements, the Company has evaluated events and transactions subsequent to September 30, 2023 for potential recognition or disclosure. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of the financial position and results of operations for the periods presented have been included. Certain information and note disclosures have been condensed or omitted pursuant to the rules and regulations of the SEC and the accounting standards for interim financial statements. All significant intercompany transactions and balances have been eliminated. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements. Various elements of the Company’s accounting policies, by their nature, are inherently subject to estimation techniques, valuation assumptions and other subjective assessments. In particular, management has identified several accounting policies that, due to the judgments, estimates and assumptions inherent in those policies, are significant to an understanding of Bank’s financial statements. These policies relate to: (i) the methodology for the recognition of interest income; (ii) the determination of the provision and allowance for credit losses; (iii) the valuation of financial assets and liabilities recorded at fair value; (iv) the valuation of intangibles, such as goodwill and core deposit intangibles (“CDI”); (v) the valuation of other real estate owned (“OREO”); and (vi) the valuation or recognition of deferred tax assets and liabilities. These policies and judgments, estimates and assumptions are described in greater detail in subsequent notes to the Consolidated Financial Statements and Management’s Discussion and Analysis of Financial Condition and Results of Operations, Summary of Critical Accounting Policies and Estimates, in our Annual Report on Form 10-K for the year ended December 31, 2022 filed with the SEC on March 15, 2023 and Item 2 - Management’s Discussion and Analysis of Financial Condition and Results of Operations Summary of Critical Accounting Policies and Estimates included in this Quarterly Report on Form 10-Q. The information included in this Form 10-Q should be read in conjunction with our 2022 Form 10-K. Interim results are not necessarily indicative of results for a full year or any other interim period. Accounting Standards Adopted in 2023 On January 1, 2023, the Company adopted ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures using the prospective transition method. This ASU eliminates the troubled debt restructuring recognition and measurement guidance and requires an entity to present gross write-offs by year of origination. The amendments also enhance disclosure requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. With the exception of enhanced disclosures, there was no material impact to the consolidated financial statements from adoption of this ASU. The Company’s updated accounting policy, as a result of this new ASU, is outlined below. Modifications for Borrowers Experiencing Financial Difficulty. The Company may renegotiate the terms of existing loans for a variety of reasons. When refinancing or restructuring a loan, the Company evaluates where the borrower is experiencing financial difficulty. In making this determination, the Company considers whether the borrower is currently in default on any of its debt. In addition, the Company evaluates whether it is probable that the borrower would be in payment default on any of its debt in the foreseeable future without the modification and if the borrower (without the current modification) could obtain equivalent financing from another creditor at a market rate for similar debt. Modifications of loans to borrowers in these situations may indicated that the borrower is facing financial difficulty. Modifications of loans to borrowers experiencing financial difficulty that are in the form of principal forgiveness, interest rate reductions, other-than-insignificant payment delays, or a term extension (or a combination thereof) require disclosure. The Company’s disclosures are included in Note 3, Loans and Leases. Accounting Standards Pending Adoption 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 2022, the Financial Accounting Standards Board (FASB) issued guidance within ASU 2022-03, Fair Value Measurement of Equity Securities Subject to contractual Sale Restrictions. The amendments in this ASU affect all entities that have investments in equity securities measured at fair value that are subject to a contractual sale restriction. These amendments clarify that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments in this ASU are effective for fiscal years, beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The adoption of this ASU is not expected to have material impact on the Company’s Consolidated Financial Statements In March 2023, the FASB issued ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method. ASU 2023-02 allows reporting entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. The Amendments in ASU 2023-02 apply to all reporting entities that hold (1) tax equity investments that meet the conditions for and elect to account for them using the proportional amortization method or (2) an investment in a LIHTC structure through a limited liability entity that is not accounted for using the proportional amortization method and to which certain LIHTC-specific guidance removed from FASB ASC 323-740, Investments – Equity Method and Joint Ventures: Income Taxes, has been applied. ASU 2023-02 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for any interim period within those fiscal years. The amendments in ASU 2023-02 must be applied on either a modified retrospective or a retrospective basis (except as discussed in the ASU for LIHTC investments not accounted for using the proportional amortization method). The adoption of this ASU is not expected to have material impact on the Company’s Consolidated Financial Statements. In July 2023, the FASB issued ASU 2023-03, Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718). This ASU amends the FASB Accounting Standards Codification for SEC paragraphs pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 EITF Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock. ASU 2023-03 is effective upon addition to the FASB Codification. The Company does not expect the adoption of ASU 2023-03 to have a material impact on its consolidated financial statements. In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Updated and Simplification Initiative. ASU 2023-06 amends the disclosure or presentation requirements related to various subtopics in the FASB Accounting Standards Codification (the “Codification”). The ASU was issued in response to the SEC’s August 2018 final rule that updated and simplified disclosure requirements that the SEC believed were “redundant, duplicative, overlapping, outdated, or superseded.” The new guidance is intended to align U.S. GAAP requirements with those of the SEC and to facilitate the application of U.S. GAAP for all entities. For entities subject to the SEC’s existing disclosure requirements and for entities required to file or furnish financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC removes that related disclosure from its rules. For all other entities, the amendments will be effective two years later. However, if by June 30, 2027, the SEC has not removed the related disclosure from its regulations, the amendments will be removed from the Codification and not become effective for any entity. The Company is evaluating the impacts of this ASU and has not yet determined whether this ASU will have a material impact on its consolidated financial statements.

Investment Securities

Investment Securities	9 Months Ended
	Sep. 30, 2023
Investment Securities [Abstract]
Investment Securities	N ote 2— The amortized cost, fair values, and unrealized gains and losses of the securities available-for-sale are as follows: Available-for-Sale Securities Gross Unrealized (Dollars in thousands) Amortized Cost Gains Losses Fair As of September 30, 2023 U.S. Government-sponsored securities $ 3,614 $ 15 $ 20 $ 3,609 Mortgage-backed securities (1) 120,588 7 28,477 92,118 Collateralized mortgage obligations (1) 579 - 16 563 Corporate securities 10,034 - 141 9,893 Other 310 - - 310 Total available-for-sale securities $ 135,125 $ 22 $ 28,654 $ 106,493 (1) and collateralized mortgage obligations Available-for-Sale Securities Gross Unrealized (Dollars in thousands) Amortized Cost Gains Losses Fair Value As of December 31, 2022 U.S. Treasury notes $ 4,989 $ - $ 25 $ 4,964 U.S. Government-sponsored securities 4,430 21 24 4,427 Mortgage-backed securities (1) 162,314 9 29,795 132,528 Collateralized mortgage obligations (1) 1,085 - 31 1,054 Corporate securities 10,043 - 462 9,581 Other 310 - - 310 Total available-for-sale securities $ 183,171 $ 30 $ 30,337 $ 152,864 (1) and collateralized mortgage obligations issued by an agency or government sponsored entity of the U.S. Government. The book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity are as follows: Held-to-Maturity Securities Gross Unrealized (Dollars in thousands) Amortized Cost Gains Losses Fair Value Allowance for Credit Losses As of September 30, 2023 Mortgage-backed securities (1) $ 673,924 $ - $ 170,743 $ 503,181 $ - Collateralized mortgage obligations (1) 75,507 - 17,676 57,831 - Municipal securities 76,584 1 974 75,611 450 Total held-to-maturity securities $ 826,015 $ 1 $ 189,393 $ 636,623 $ 450 (1) All mortgage-backed securities and collateralized mortgage obligations Held-to-Maturity Securities Gross Unrealized (Dollars in thousands) Amortized Cost Gains Losses Fair Value Allowance for Credit Losses As of December 31, 2022 Mortgage-backed securities (1) $ 702,858 $ 29 $ 141,121 $ 561,766 $ - Collateralized mortgage obligations (1) 80,186 - 15,701 64,485 - Municipal securities 62,302 49 209 62,142 393 Total held-to-maturity securities $ 845,346 $ 78 $ 157,031 $ 688,393 $ 393 (1) All mortgage-backed securities and collateralized mortgage obligations The allowance for credit losses on held-to-maturity securities is a contra-asset valuation account that is deducted from the amortized cost basis of held-to-maturity securities to present the net amount expected to be collected. Management measures expected credit losses on held-to-maturity securities on a collective basis by major security type with each type sharing similar risk characteristics, and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. With regard to residential mortgage-backed securities issued by the U.S. government, or agencies thereof, it is expected that the securities will not be settled at prices less than the amortized cost bases of the securities as such securities are backed by the full faith and credit of and/or guaranteed by the U.S. government. Accordingly, no allowance for credit losses has been recorded for these securities. With regard to securities issued by States and political subdivisions and other held-to-maturity securities, management considers (i) issuer bond ratings, (ii) historical loss rates for given bond ratings, (iii) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities, (iv) internal forecasts and (v) whether or not such securities are guaranteed or pre-refunded by the issuers. 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 following tables show the gross unrealized losses for available-for-sale securities, for which an allowance for credit losses has not been recorded, that are less than 12 months and 12 months or more: September 30, 2023 Less Than 12 Months 12 Months or More Total (Dollars in thousands) Fair Value Unrealized Losses Fair Value Unrealized Fair Value Unrealized Losses Available-for-Sale Securities U.S. Government-sponsored securities $ 223 $ 1 $ 1,121 $ 19 $ 1,344 $ 20 Mortgage-backed securities (1) 4,930 231 86,461 28,246 91,391 28,477 Collateralized mortgage obligations (1) - - 563 16 563 16 Corporate securities - - 9,893 141 9,893 141 Total available-for-sale securities $ 5,153 $ 232 $ 98,038 $ 28,422 $ 103,191 $ 28,654 (1) All mortgage-backed securities and collateralized mortgage obligations were issued by an agency or government sponsored entity of the U.S. Government. December 31, 2022 Less Than 12 Months 12 Months or More Total (Dollars in thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Available-for-Sale Securities U.S. Treasury notes $ 4,964 $ 25 $ - $ - $ 4,964 $ 25 U.S. Government-sponsored securities 378 1 1,326 23 1,704 24 Mortgage-backed securities (1) 35,117 1,639 96,589 28,156 131,706 29,795 Collateralized Mortgage Obligations (1) 1,054 31 - - 1,054 31 Corporate securities - - 9,581 462 9,581 462 Total available-for-sale securities $ 41,513 $ 1,696 $ 107,496 $ 28,641 $ 149,009 $ 30,337 (1) All mortgage-backed securities and collateralized mortgage obligations As of September 30, 2023, the Company held 179 available-for-sale securities of which 13 were in an unrealized loss position for less than twelve months and 143 securities were in an unrealized loss position for twelve months or more without an allowance for credit losses. Because the decline in fair value is attributable to changes in interest rates and not credit quality and because the Company does not have the intent to sell these securities and it is more likely that it will not be required to sell the securities before their anticipated recovery, the Company does not consider these securities to be impaired. Management evaluates the available-for-sale securities in an unrealized loss position, relying primarily on industry analyst reports and observations of market conditions and interest rate fluctuations. The following table presents the activity in the allowance for credit losses for held-to-maturity securities by major type: September 30, 2023 (Dollars in thousands) Municipal securities Mortgage-backed securities Collateralized Mortgage obligations Total Allowance for credit losses - securities Beginning Balance $ 393 $ - $ - $ 393 Provision for credit losses 57 - - 57 Ending Balance $ 450 $ - $ - $ 450 December 31, 2022 (Dollars in thousands) Municipal securities Mortgage- backed securities Collateralized Mortgage obligations Total Allowance for credit losses - securities Beginning Balance $ 393 $ - $ - $ 393 Provision for credit losses - - - - Ending Balance $ 393 $ - $ - $ 393 The amortized cost and estimated fair values of investment securities at September 30, 2023 by contractual final maturity are shown in the following table: Available-for-Sale Held-to-Maturity ( Doll Amortized Cost Fair Value Amortized Cost Fair Value Securities maturing in: One year or less $ 387 $ 386 $ 450 $ 450 After one year through five years 17,771 17,321 16,910 16,335 After five years through ten years 6,561 6,121 24,031 21,844 After ten years 110,406 82,665 784,624 597,994 Total $ 135,125 $ 106,493 $ 826,015 $ 636,623 Maturities are based on the final contractual payment dates, and do not reflect the impact of prepayments or early redemptions that may occur. Expected maturities of mortgage-backed and CMO securities may differ from contractual maturities because borrowers have the right to call or prepay obligations with or without call or prepayment penalties. The Company monitors the credit quality of those held-to-maturity securities not issued by the U.S. government or one of its agencies or government sponsored entities, through the use of credit ratings. Credit ratings are reviewed and updated quarterly. The following table summarizes the amortized cost of held-to-maturity municipal securities by credit rating at September 30, 2023: Held-to-Maturity Amortized Cost (Dollars in thousands) AAA/AA/A BBB/BB/B Not Rated Total September 30, 2023 Municipal securities $ 19,381 $ 393 $ 56,810 $ 76,584 Total $ 19,381 $ 393 $ 56,810 $ 76,584 As of September 30, 2023, there were no past due principal or interest payments associated with held-to-maturity municipal securities. Proceeds from sales and calls of investment securities were as follows: (Dollars in thousands) Gross Proceeds Gross Gains Gross Losses Nine months ended September 30, 2023 $ 30,482 $ - $ 5,686 Nine months ended September 30, 2022 $ 31,394 $ 2 $ 2,987 Pledged Securities As of September 30, 2023, investment securities carried at $757.2 million were pledged to secure public deposits, Federal Home Loan Bank (“FHLB”) and Federal Reserve Bank (“FRB”) borrowings, and other government agency deposits as required by law. This amount was $478.7 million at December 31, 2022.

Loans and Leases

Loans and Leases	9 Months Ended
	Sep. 30, 2023
Loans and Leases [Abstract]
Loans and Leases	Note 3— Loans and Leases Loans and leases as of the dates indicated consisted of the following: (Dollars in thousands) September 30, 2023 December 31, 2022 Loans and leases held-for-investment, net Real estate: Commercial $ 1,297,380 $ 1,328,691 Agricultural 753,353 726,938 Residential and home equity 398,990 387,753 Construction 192,745 166,538 Total real estate 2,642,468 2,609,920 Commercial & industrial 489,772 478,758 Agricultural 301,951 314,525 Commercial leases 128,063 112,629 Consumer and other 5,553 5,886 Total gross loans and leases 3,567,807 3,521,718 Unearned income (10,604 ) (9,357 ) Total net loans and leases 3,557,203 3,512,361 Allowance for credit losses (74,159 ) (66,885 ) Total loans and leases held-for-investment, net $ 3,483,044 $ 3,445,476 At September 30, 2023, 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 $1.3 billion and $1.5 billion, respectively. The borrowing capacity on these loans was $794.9 million from FHLB and $1.2 billion from the FRB. The following tables show an aging analysi s of the loan and lease portfolio, net of unearned income, by the time past due for the periods indicated: September 30, 2023 (Dollars in thousands) Current 30-89 Days Past Due 90+ Days Past Due Non-accrual Total Past Due Total Loans and leases held-for-investment, net Real estate: Commercial $ 1,287,872 $ 954 $ - $ 363 $ 1,317 $ 1,289,189 Agricultural 749,259 - - 4,094 4,094 753,353 Residential and home equity 398,769 221 - - 221 398,990 Construction 192,745 - - - - 192,745 Total real estate 2,628,645 1,175 - 4,457 5,632 2,634,277 Commercial & industrial 489,653 80 - 39 119 489,772 Agricultural 301,951 - - - - 301,951 Commercial leases 124,508 1,142 - - 1,142 125,650 Consumer and other 5,541 12 - - 12 5,553 Total loans and leases, net $ 3,550,298 $ 2,409 $ - $ 4,496 $ 6,905 $ 3,557,203 December 31, 2022 (Dollars in thousands) Current 30-89 Days Past Due 90+ Days Past Due Non-accrual Total Past Due Total Loans and leases held-for-investment, net Real estate: Commercial $ 1,319,911 $ - $ - $ 403 $ 403 $ 1,320,314 Agricultural 726,938 - - - - 726,938 Residential and home equity 387,753 - - - - 387,753 Construction 166,370 - - 168 168 166,538 Total real estate 2,600,972 - - 571 571 2,601,543 Commercial & industrial 478,758 - - - - 478,758 Agricultural 314,525 - - - - 314,525 Commercial leases 111,649 - - - - 111,649 Consumer and other 5,789 97 - - 97 5,886 Total loans and leases, net $ 3,511,693 $ 97 $ - $ 571 $ 668 $ 3,512,361 Non-accrual loans are summarized as follows: (Dollars in thousands) September 30, 2023 December 31, 2022 Non-accrual loans and leases: Real estate: Commercial $ 363 $ 403 Agricultural 4,094 - Residential and home equity - - Construction - 168 Total real estate 4,457 571 Commercial & industrial 39 - Agricultural - - Commercial leases - - Consumer and other - - Total non-accrual loans and leases $ 4,496 $ 571 During the nine months ended September 30, 2023, we had one residential real estate loan modified in the amount of $127,000. The contractual interest rate of the modified loan decreased from 3.18% to 2.18% and the contractual term was extended from 15 years The following table presents the credit risk rating categories for loans and leases held-for-investment (accruing and non-accruing) net of unearned income by loan portfolio segment and class as of the dates indicated. September 30, 2023 (Dollars in thousands) Pass Special Mention Sub- standard Doubtful Total Loans & Leases Total Allowance for Credit Losses Loans and leases held-for-investment, net Real estate: Commercial $ 1,271,547 $ 17,279 $ 363 $ - $ 1,289,189 $ 26,724 Agricultural 736,338 6,793 10,222 - 753,353 7,241 Residential and home equity 398,216 - 774 - 398,990 7,458 Construction 192,745 - - - 192,745 3,612 Total real estate 2,598,846 24,072 11,359 - 2,634,277 45,035 Commercial & industrial 477,474 11,710 588 - 489,772 17,903 Agricultural 297,946 3,998 7 - 301,951 9,082 Commercial leases 125,625 25 - - 125,650 1,967 Consumer and other 5,337 - 216 - 5,553 172 Total loans and leases, net $ 3,505,228 $ 39,805 $ 12,170 $ - $ 3,557,203 $ 74,159 December 31, (Dollars in thousands) Pass Special Mention Sub- standard Doubtful Total Loans & Leases Total Allowance for Credit Losses Loans and leases held-for-investment, net Real estate: Commercial $ 1,314,377 $ 5,535 $ 402 $ - $ 1,320,314 $ 18,055 Agricultural 709,927 10,891 6,120 - 726,938 14,496 Residential and home equity 387,371 - 382 - 387,753 7,508 Construction 166,370 - 168 - 166,538 3,026 Total real estate 2,578,045 16,426 7,072 - 2,601,543 43,085 Commercial & industrial 478,437 63 258 - 478,758 11,503 Agricultural 308,830 5,682 13 - 314,525 10,202 Commercial leases 111,568 81 - - 111,649 1,924 Consumer and other 5,650 - 236 - 5,886 171 Total loans and leases, net $ 3,482,530 $ 22,252 $ 7,579 $ - $ 3,512,361 $ 66,885 The following table presents outstanding loan and lease balances held-for-investment by segment and class, credit quality indicators, vintage year by class of financing receivable, and current period gross charge-offs by year of origination as of September 30, 2023: September 30, 2023 Term Loans Amortized Cost Basis by Origination Year (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Total Net loans and leases held-for-investment Real estate: Commercial Pass $ 94,553 $ 171,741 $ 209,733 $ 144,704 $ 68,258 $ 270,620 $ 311,938 $ 1,271,547 Special mention - - 14,527 - - 1,797 955 17,279 Substandard - - - - - 363 - 363 Doubtful - - - - - - - - Total Commercial $ 94,553 $ 171,741 $ 224,260 $ 144,704 $ 68,258 $ 272,780 $ 312,893 $ 1,289,189 Commercial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 40,919 $ 74,346 $ 41,434 $ 50,996 $ 12,164 $ 168,019 $ 348,460 $ 736,338 Special mention - - - 594 2,020 4,179 - 6,793 Substandard - - - - - 6,128 4,094 10,222 Doubtful - - - - - - - - Total Agricultural $ 40,919 $ 74,346 $ 41,434 $ 51,590 $ 14,184 $ 178,326 $ 352,554 $ 753,353 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential and home equity Pass $ 33,656 $ 63,154 $ 90,089 $ 80,757 $ 13,514 $ 72,734 $ 44,312 $ 398,216 Special mention - - - - - - - - Substandard - - - - - 774 - 774 Doubtful - - - - - - - - Total Residential and home equity $ 33,656 $ 63,154 $ 90,089 $ 80,757 $ 13,514 $ 73,508 $ 44,312 $ 398,990 Residential and home equity Current-period gross charge-offs $ - $ - $ - $ - $ - $ 14 $ - $ 14 Construction Pass $ - $ 3,000 $ - $ - $ 1,575 $ - $ 188,170 $ 192,745 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total construction $ - $ 3,000 $ - $ - $ 1,575 $ - $ 188,170 $ 192,745 Construction Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Total Real estate $ 169,128 $ 312,241 $ 355,783 $ 277,051 $ 97,531 $ 524,614 $ 897,929 $ 2,634,277 Commercial & industrial Pass $ 47,471 $ 27,835 $ 23,821 $ 8,612 $ 5,357 $ 7,741 $ 356,637 $ 477,474 Special mention - - 4,878 - - - 6,832 11,710 Substandard - - - - - 499 89 588 Doubtful - - - - - - - - Total Commercial & industrial $ 47,471 $ 27,835 $ 28,699 $ 8,612 $ 5,357 $ 8,240 $ 363,558 $ 489,772 Commercial & industrial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - September 30, 2023 Term Loans Amortized Cost Basis by Origination Year (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Total Agricultural Pass $ 3,311 $ 4,770 $ 2,279 $ 709 $ 1,100 $ 2,158 $ 283,619 $ 297,946 Special mention - - 75 - - - 3,923 3,998 Substandard - - - - 7 - - 7 Doubtful - - - - - - - - Total Agricultural $ 3,311 $ 4,770 $ 2,354 $ 709 $ 1,107 $ 2,158 $ 287,542 $ 301,951 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial leases Pass $ 35,681 $ 33,040 $ 11,381 $ 9,943 $ 4,994 $ 30,586 $ - $ 125,625 Special mention - - - - 25 - - 25 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial leases $ 35,681 $ 33,040 $ 11,381 $ 9,943 $ 5,019 $ 30,586 $ - $ 125,650 Commercial leases Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer and other Pass $ 1,470 $ 1,078 $ 466 $ 105 $ 67 $ 1,552 $ 599 $ 5,337 Special mention - - - - - - - - Substandard 191 - - - - 25 - 216 Doubtful - - - - - - - - Total Consumer and other $ 1,661 $ 1,078 $ 466 $ 105 $ 67 $ 1,577 $ 599 $ 5,553 Consumer and other Current-period gross charge-offs $ 30 $ 3 $ - $ - $ - $ - $ - $ 33 Total net loans and leases Pass $ 257,061 $ 378,964 $ 379,203 $ 295,826 $ 107,029 $ 553,410 $ 1,533,735 $ 3,505,228 Special mention - - 19,480 594 2,045 5,976 11,710 39,805 Substandard 191 - - - 7 7,789 4,183 12,170 Doubtful - - - - - - - - Total net loans and leases $ 257,252 $ 378,964 $ 398,683 $ 296,420 $ 109,081 $ 567,175 $ 1,549,628 $ 3,557,203 Total current-period gross charge-offs $ 30 $ 3 $ - $ - $ - $ 14 $ - $ 47 Certain directors and executive officers of the Company are defined as related parties. These related parties, including their immediate families and companies in which they are principal owners, were loan customers of the Bank during the nine months ended September 30, 2023 and year ended December 31, 2022. Such loans were made on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable loans with borrowers not related to the Company. These loans did not involve more than the normal risk of collection or have other unfavorable features. A summary of the changes in those loans is as follows: September 30, December 31, (Dollars in thousands) 2023 2022 Balance at beginning of the period $ 17,521 $ 18,128 New loans or advances during year 1,706 523 Repayments (1,655 ) (1,130 ) Balance at end of period $ 17,572 $ 17,521 A loan or lease is considered collateral dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. When management determines that foreclosure is probable, expected credit losses for collateral dependent loans or leases are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. The collateral on the loans and leases is a significant portion of what secures the collateral dependent loans or leases and significant changes to the fair value of the collateral can impact the ACL. During the nine months ended September 30, 2023, there were no significant changes to the collateral that secures the collateral dependent loans, whether due to general deterioration or with credit quality indicators like appraisal value. The following tables present the amortized cost basis for collateral dependent loans and leases by type as of September 30, 2023 and December 31, 2022, respectively: September 30, 2023 (Dollars in thousands) Real Estate Vehicles and Equipment Total Collateral dependent loans and leases Real estate: Commercial $ 1,450 $ - $ 1,450 Agricultural 10,222 - 10,222 Residential and home equity 1,630 - 1,630 Construction - - - Total real estate 13,302 - 13,302 Commercial & industrial 89 495 584 Agricultural - 7 7 Commercial leases - - - Consumer and other - 171 171 Total collateral dependent, gross loans and leases $ 13,391 $ 673 $ 14,064 December 31, 2022 (Dollars in thousands) Real Estate Vehicles and Equipment Total Collateral dependent loans and leases Real estate: Commercial $ 1,114 $ - $ 1,114 Agricultural 11,035 - 11,035 Residential and home equity 2,153 - 2,153 Construction - - - Total real estate 14,302 - 14,302 Commercial & industrial - - - Agricultural - 13 13 Commercial leases - - - Consumer and other - 158 158 Total collateral dependent, gross loans and leases $ 14,302 $ 171 $ 14,473 Changes in the allowance for credit losses are as follows: For the Three Months Ended September 30, 2023 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of period $ 34,695 $ 3,195 $ 7,179 $ 24,194 $ 1,657 $ 192 $ 71,112 Provision / (recapture) for credit losses (730 ) 417 268 2,748 310 (13 ) 3,000 Charge-offs - - - - - (15 ) (15 ) Recoveries - - 11 43 - 8 62 Net (charge-offs) / recoveries - - 11 43 - (7 ) 47 Balance at end of period $ 33,965 $ 3,612 $ 7,458 $ 26,985 $ 1,967 $ 172 $ 74,159 For the Three Months Ended September 30, 2022 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning $ 34,716 $ 2,876 $ 6,874 $ 15,808 $ 1,645 $ 161 $ 62,080 Provision / (recapture) for credit losses (1,616 ) 119 (15 ) 3,063 (57 ) 5 1,499 Charge-offs - - - (48 ) - (20 ) (68 ) Recoveries - - 6 92 - 8 106 Net (charge-offs) / recoveries - - 6 44 - (12 ) 38 Balance at end of period $ 33,100 $ 2,995 $ 6,865 $ 18,915 $ 1,588 $ 154 $ 63,617 For the Nine Months Ended September 30, 2023 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of period $ 32,551 $ 3,026 $ 7,508 $ 21,705 $ 1,924 $ 171 $ 66,885 Provision / (recapture) for credit losses 1,244 586 (78 ) 5,196 43 9 7,000 Charge-offs - - (14 ) - - (33 ) (47 ) Recoveries 170 - 42 84 - 25 321 Net (charge-offs) / recoveries 170 - 28 84 - (8 ) 274 Balance at end of period $ 33,965 $ 3,612 $ 7,458 $ 26,985 $ 1,967 $ 172 $ 74,159 For the Nine Months Ended September 30, 2022 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of period $ 38,149 $ 1,456 $ 2,847 $ 16,954 $ 938 $ 663 $ 61,007 Impact of Adopting ASC 326 - - - - - - - Provision / (recapture) for credit losses (5,049 ) 1,539 3,893 2,058 650 (485 ) 2,606 Charge-offs - - - (324 ) - (38 ) (362 ) Recoveries - - 125 227 - 14 366 Net (charge-offs) / recoveries - - 125 (97 ) - (24 ) 4 Balance at end of period $ 33,100 $ 2,995 $ 6,865 $ 18,915 $ 1,588 $ 154 $ 63,617

Deposits

Deposits	9 Months Ended
	Sep. 30, 2023
Deposits [Abstract]
Deposits	Note 4—Deposits Certificates of deposit greater than and less than or equal to the FDIC insurance limit of $250,000 are summarized as follows: (Dollars in thousands) September 30, 2023 December 31, 2022 Certificates of deposit: Certificates of deposit less than or equal to $250,000 $ 308,171 $ 202,554 Certificates of deposit greater than $250,000 313,910 128,846 Total certificates of deposit $ 622,081 $ 331,400 Scheduled maturities for certificates of deposit are as follows: (Dollars in thousands) Amount 2023 $ 131,282 2024 461,680 2025 23,267 2026 4,494 2027 1,358 Total certificates of deposit $ 622,081

Short-term Borrowings

Short-term Borrowings	9 Months Ended
	Sep. 30, 2023
Short-term Borrowings [Abstract]
Short-term Borrowings	Note 5—Short-term borrowings As of September 30, 2023 and December 31, 2022, committed lines of credit arrangements totaling $2.2 billion and $1.5 billion were available to the Company from unaffiliated banks, respectively. The average Federal Funds interest rate as of September 30, 2023 was 5.25%. The Company is a member of the FHLB of San Francisco and has a committed credit line of $796.7 million, which is secured by $1.3 billion in various real estate loans and investment securities pledged as collateral. Borrowings generally provide for interest at the then current published rate, which was 5.70% as of September 30, 2023. The Company has $1.5 billion in pledged loans and $147.7 million in pledged securities at par value with the Federal Reserve Bank (the “Fed”). As of September 30, 2023, the Company’s overnight borrowing capacity using the primary credit facilities from the Fed account was $1.3 billion. The borrowing rate was 5.50% as of September 30, 2023. There were no outstanding advances on the above borrowing facilities as of September 30, 2023 and December 31, 2022.

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 30, 2023
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 6—Employee Benefit Plans Executive Retirement Plan The Company, through the Bank, sponsors an Executive Retirement Plan (“ERP”) for certain executive level employees. The ERP is a non-qualified deferred compensation plan and was developed to supplement the Company’s Profit Sharing Plan, which, as a qualified retirement plan, has a ceiling on benefits as set by Internal Revenue Service regulations. The ERP is comprised of: (1) a Performance Component comprised of two contributions, one based upon profitability and a second based upon long-term cumulative profitability in the form of the increase in market value in excess of the increase in the book value of the Company; (2) a Salary Component which makes contributions based upon participant salary levels; and (3) an Equity Component for which contributions are discretionary and subject to Board of Directors approval. The Company expensed $6.8 million to the ERP during the nine months ended September 30, 2023 and $5.2 million during the nine months ended September 30, 2022. The Company’s carrying value of the liability under the ERP was $57.0 million as of September 30, 2023 and $57.0 million as of December 31, 2022. The Company’s shares of common stock held as investments in the Rabbi Trust of the ERP as of September 30, 2023 and December 31, 2022 totaled 49,121 and 50,196 with an historical cost basis of $31.6 million and $31.4 million, respectively. All amounts have been fully funded into the Rabbi Trust as of September 30, 2023 and December 31, 2022. The consolidated investments held in the Rabbi Trust are recorded at fair value with changes in unrealized gains or losses recorded within non-interest income and the equal and offsetting charges in the related liability are recorded in non-interest expense in the consolidated statements of income. Net gains on ERP plan investments were $1.6 million compared to net loss of $0.5 million at September 30, 2023 and 2022, respectively. Balances in non-qualified deferred compensation plans may be invested in financial instruments whose market value fluctuates based upon trends in interest rates and stock prices. Senior Management Retention Plan The Company, through the Bank, sponsors a Senior Management Retention Plan (“SMRP”) for certain senior level employees. The SMRP is a non-qualified deferred compensation plan and was developed to supplement the Company’s Profit Sharing Plan, which, as a qualified retirement plan, has a ceiling on benefits as set by Internal Revenue Service regulations. All contributions are discretionary and subject to the Board of Directors approval. The Company expensed $3.1 million to the SMRP during the nine months ended September 30, 2023 and $2.2 million for nine months ended September 30, 2022. The Company’s carrying value of the liability under the SMRP was $17.1 million as of September 30, 2023 and $13.6 million as of December 31, 2022. The Company’s shares of stock held as investments in the Rabbi Trust of the SMRP as of September 30, 2023 and December 31, 2022 totaled 18,161 and 15,998 shares with an historical cost basis of $13.0 million and $10.8 million, respectively. All amounts have been fully funded into the Rabbi Trust as of September 30, 2023 and December 31, 2022. The consolidated investments held in the Rabbi Trust are recorded at fair value with changes in unrealized gains or losses recorded within non-interest income and the equal and offsetting charges in the related liability are recorded in non-interest expense in the consolidated statements of income. Net gains on SMRP plan investments were $0.3 million compared to net gains of $0.3 million at September 30, 2023 and 2022, respectively. Balances in non-qualified deferred compensation plans may be invested in financial instruments whose market value fluctuates based upon trends in interest rates and stock prices.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2023
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 7—Fair Value Measurements The Company uses fair value measurements to record fair value adjustments to certain financial and non-financial assets and liabilities and to determine fair value disclosures. Various financial instruments such as available-for-sale securities are recorded at fair value on a recurring basis. Additionally, from time to time, the Company may be required to record at fair value other assets and liabilities on a non-recurring basis, such as collateral dependent loans and other real estate owned. These non-recurring fair value adjustments typically involve lower of cost or fair value accounting or write-down of individual assets. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Depending on the nature of the asset or liability, the Company uses various valuation techniques and assumptions when estimating fair value. For accounting disclosure purposes, a three-level valuation hierarchy of fair value measurements has been established. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows: • Level 1 – inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. • Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, and inputs that are observable for the assets or liabilities, either directly or indirectly (such as interest rates, yield curves, and prepayment speeds). • Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value. These may be internally developed, using the Company’s best information and assumptions that a market participant would consider. The carrying amounts and estimated fair values of financial instruments held by the Company are set forth below. Fair value estimates are made at a specific point in time based on relevant market information. They do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for many of the Company’s financial instruments, fair value estimates are based on judgements regarding future expected loss experience, risk characteristics and economic conditions. These estimates are subjective, involve uncertainties, and cannot be determined with precision. Changes in assumptions could significantly affect the estimates. The valuation methodologies for assets and liabilities measured at fair value on a recurring and non-recurring basis are described in the Fair Value note in the Company’s 2022 Annual Report on Form 10-K. There have been no significant changes in these methodologies since then. The following tables summarize the carrying amount and estimated fair values of the Company’s financial assets and liabilities not carried at fair value, and indicate the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. September 30 2023 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Financial Assets: Cash and cash equivalents $ 668,361 $ 668,361 $ - $ - $ 668,361 Held-to-maturity securities 825,565 - 579,814 56,809 636,623 Non-marketable securities 15,549 - - 15,549 15,549 Loans and leases, net 3,483,044 - - 3,263,858 3,263,858 Bank-owned life insurance 67,094 67,094 - - 67,094 Financial Liabilities: Total deposits $ 4,748,767 $ - $ 4,126,686 $ 614,257 $ 4,740,943 Subordinated debentures 10,310 - 12,206 - 12,206 December 31, 2022 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Financial Assets: Cash and cash equivalents $ 588,257 $ 588,257 $ - $ - $ 588,257 Held-to-maturity securities 844,953 - 645,859 42,534 688,393 Non-marketable securities 15,549 - - 15,549 15,549 Loans and leases, net 3,445,476 - - 3,335,042 3,335,042 Bank-owned life insurance 73,038 73,038 - - 73,038 Financial Liabilities: Total deposits $ 4,759,269 $ - $ 4,427,869 $ 323,572 $ 4,751,441 Subordinated debentures 10,310 - 12,211 - 12,211 The following tables present information about the Bank’s assets and liabilities measured at fair value on a recurring and non-recurring basis and indicate the fair value hierarchy of the valuation techniques utilized by the Bank to determine such fair value for the periods indicated. September 30 2023 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Fair valued on a recurring basis: Available-for-sale securities U.S. Government-sponsored securities $ 3,609 $ - $ 3,609 $ - $ 3,609 Mortgage-backed securities 92,118 - 92,118 - 92,118 Collateralized mortgage obligations 563 - 563 - 563 Corporate securities 9,893 - 9,893 - 9,893 Other 310 - 310 - 310 Fair valued on a non-recurring basis: Collateral Dependent loans $ 13,480 $ - $ - $ 13,480 $ 13,480 Other real estate owned 873 - - 873 873 December 31, 2022 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Fair valued on a recurring basis: Available-for-sale securities U.S. Treasury notes $ 4,964 $ 4,964 $ - $ - $ 4,964 U.S. Government-sponsored securities 4,427 - 4,427 - 4,427 Mortgage-backed securities 132,528 - 132,528 - 132,528 Collateralized mortgage obligations 1,054 - 1,054 - 1,054 Corporate securities 9,581 - 9,581 - 9,581 Other 310 - 310 - 310 Fair valued on a non-recurring basis: Collateral Dependent loans $ 14,473 $ - $ - $ 14,473 $ 14,473 Other real estate owned 873 - - 873 873

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 8—Commitments and Contingencies In the normal course of business, the Company enters into financial instruments with off balance sheet risk in order to meet the financing needs of its customers and to reduce its own exposure to fluctuations in interest rates. These instruments include commitments to extend credit, letters of credit, and other types of financial guarantees. The Company had the following off balance sheet commitments as of the dates indicated. (Dollars in thousands) September 30, 2023 December 31, 2022 Commitments to extend credit, including unsecured commitments of $ 19,816 20,401 $ 1,156,479 $ 1,141,036 Stand-by letters of credit, including unsecured commitments of $ 7,970 7,954 16,802 17,138 The Company’s exposure to credit loss in the event of nonperformance by the other party with regard to standby letters of credit, undisbursed loan commitments, and financial guarantees is represented by the contractual notional amount of those instruments. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. The Company uses the same credit policies in making commitments and conditional obligations as it does for recorded balance sheet items. The Company may or may not require collateral or other security to support financial instruments with credit risk. Evaluations of each customer’s creditworthiness are performed on a case-by-case basis. The estimated exposure to loss from these commitments is included in the reserve for unfunded loan commitments which amounted to $2.1 million at September 30, 2023 and December 31, 2022. Standby letters of credit are conditional commitments issued by the Company to guarantee performance of or payment for a customer to a third-party. Outstanding standby letters of credit have maturity dates ranging from 1 to 60 months with final expiration in January 2027. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The Company has commitments to fund investments in LIHTC partnerships and limited liability companies. At September 30, 2023, the remaining commitments to the LIHTC partnerships and limited liability companies were approximately $17.5 million. At December 31, 2022, the remaining commitments to the LIHTC partnerships and the limited liability companies were $19.7 million. In the ordinary course of business, the Company becomes involved in litigation arising out of its normal business activities. Management, after consultation with legal counsel, believes that the ultimate liability, if any, resulting from the disposition of such claims would not be material in relation to the financial position of the Company. The Company may be required to maintain average reserves on deposit with the Federal Reserve Bank primarily based on deposits outstanding. Reserve requirements are offset by the Company’s vault cash and deposit balances maintained with the Federal Reserve Bank.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Basis of Presentation and Significant Accounting Policies [Abstract]
Accounting Standards Adopted and Accounting Standards Pending Adoption	Accounting Standards Adopted in 2023 On January 1, 2023, the Company adopted ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures using the prospective transition method. This ASU eliminates the troubled debt restructuring recognition and measurement guidance and requires an entity to present gross write-offs by year of origination. The amendments also enhance disclosure requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. With the exception of enhanced disclosures, there was no material impact to the consolidated financial statements from adoption of this ASU. The Company’s updated accounting policy, as a result of this new ASU, is outlined below. Modifications for Borrowers Experiencing Financial Difficulty. The Company may renegotiate the terms of existing loans for a variety of reasons. When refinancing or restructuring a loan, the Company evaluates where the borrower is experiencing financial difficulty. In making this determination, the Company considers whether the borrower is currently in default on any of its debt. In addition, the Company evaluates whether it is probable that the borrower would be in payment default on any of its debt in the foreseeable future without the modification and if the borrower (without the current modification) could obtain equivalent financing from another creditor at a market rate for similar debt. Modifications of loans to borrowers in these situations may indicated that the borrower is facing financial difficulty. Modifications of loans to borrowers experiencing financial difficulty that are in the form of principal forgiveness, interest rate reductions, other-than-insignificant payment delays, or a term extension (or a combination thereof) require disclosure. The Company’s disclosures are included in Note 3, Loans and Leases. Accounting Standards Pending Adoption 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 2022, the Financial Accounting Standards Board (FASB) issued guidance within ASU 2022-03, Fair Value Measurement of Equity Securities Subject to contractual Sale Restrictions. The amendments in this ASU affect all entities that have investments in equity securities measured at fair value that are subject to a contractual sale restriction. These amendments clarify that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments in this ASU are effective for fiscal years, beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The adoption of this ASU is not expected to have material impact on the Company’s Consolidated Financial Statements In March 2023, the FASB issued ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method. ASU 2023-02 allows reporting entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. The Amendments in ASU 2023-02 apply to all reporting entities that hold (1) tax equity investments that meet the conditions for and elect to account for them using the proportional amortization method or (2) an investment in a LIHTC structure through a limited liability entity that is not accounted for using the proportional amortization method and to which certain LIHTC-specific guidance removed from FASB ASC 323-740, Investments – Equity Method and Joint Ventures: Income Taxes, has been applied. ASU 2023-02 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for any interim period within those fiscal years. The amendments in ASU 2023-02 must be applied on either a modified retrospective or a retrospective basis (except as discussed in the ASU for LIHTC investments not accounted for using the proportional amortization method). The adoption of this ASU is not expected to have material impact on the Company’s Consolidated Financial Statements. In July 2023, the FASB issued ASU 2023-03, Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718). This ASU amends the FASB Accounting Standards Codification for SEC paragraphs pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 EITF Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock. ASU 2023-03 is effective upon addition to the FASB Codification. The Company does not expect the adoption of ASU 2023-03 to have a material impact on its consolidated financial statements. In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Updated and Simplification Initiative. ASU 2023-06 amends the disclosure or presentation requirements related to various subtopics in the FASB Accounting Standards Codification (the “Codification”). The ASU was issued in response to the SEC’s August 2018 final rule that updated and simplified disclosure requirements that the SEC believed were “redundant, duplicative, overlapping, outdated, or superseded.” The new guidance is intended to align U.S. GAAP requirements with those of the SEC and to facilitate the application of U.S. GAAP for all entities. For entities subject to the SEC’s existing disclosure requirements and for entities required to file or furnish financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC removes that related disclosure from its rules. For all other entities, the amendments will be effective two years later. However, if by June 30, 2027, the SEC has not removed the related disclosure from its regulations, the amendments will be removed from the Codification and not become effective for any entity. The Company is evaluating the impacts of this ASU and has not yet determined whether this ASU will have a material impact on its consolidated financial statements.

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2023
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 are as follows: Available-for-Sale Securities Gross Unrealized (Dollars in thousands) Amortized Cost Gains Losses Fair As of September 30, 2023 U.S. Government-sponsored securities $ 3,614 $ 15 $ 20 $ 3,609 Mortgage-backed securities (1) 120,588 7 28,477 92,118 Collateralized mortgage obligations (1) 579 - 16 563 Corporate securities 10,034 - 141 9,893 Other 310 - - 310 Total available-for-sale securities $ 135,125 $ 22 $ 28,654 $ 106,493 (1) and collateralized mortgage obligations Available-for-Sale Securities Gross Unrealized (Dollars in thousands) Amortized Cost Gains Losses Fair Value As of December 31, 2022 U.S. Treasury notes $ 4,989 $ - $ 25 $ 4,964 U.S. Government-sponsored securities 4,430 21 24 4,427 Mortgage-backed securities (1) 162,314 9 29,795 132,528 Collateralized mortgage obligations (1) 1,085 - 31 1,054 Corporate securities 10,043 - 462 9,581 Other 310 - - 310 Total available-for-sale securities $ 183,171 $ 30 $ 30,337 $ 152,864 (1) and collateralized mortgage obligations issued by an agency or government sponsored entity of the U.S. Government.
Book Values, Estimated Fair Values and Unrealized Gains and Losses of Investments Classified as Held-To-Maturity	The book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity are as follows: Held-to-Maturity Securities Gross Unrealized (Dollars in thousands) Amortized Cost Gains Losses Fair Value Allowance for Credit Losses As of September 30, 2023 Mortgage-backed securities (1) $ 673,924 $ - $ 170,743 $ 503,181 $ - Collateralized mortgage obligations (1) 75,507 - 17,676 57,831 - Municipal securities 76,584 1 974 75,611 450 Total held-to-maturity securities $ 826,015 $ 1 $ 189,393 $ 636,623 $ 450 (1) All mortgage-backed securities and collateralized mortgage obligations Held-to-Maturity Securities Gross Unrealized (Dollars in thousands) Amortized Cost Gains Losses Fair Value Allowance for Credit Losses As of December 31, 2022 Mortgage-backed securities (1) $ 702,858 $ 29 $ 141,121 $ 561,766 $ - Collateralized mortgage obligations (1) 80,186 - 15,701 64,485 - Municipal securities 62,302 49 209 62,142 393 Total held-to-maturity securities $ 845,346 $ 78 $ 157,031 $ 688,393 $ 393 (1) All mortgage-backed securities and collateralized mortgage obligations
Gross Unrealized Losses for Available-for-Sale Securities	The following tables show the gross unrealized losses for available-for-sale securities, for which an allowance for credit losses has not been recorded, that are less than 12 months and 12 months or more: September 30, 2023 Less Than 12 Months 12 Months or More Total (Dollars in thousands) Fair Value Unrealized Losses Fair Value Unrealized Fair Value Unrealized Losses Available-for-Sale Securities U.S. Government-sponsored securities $ 223 $ 1 $ 1,121 $ 19 $ 1,344 $ 20 Mortgage-backed securities (1) 4,930 231 86,461 28,246 91,391 28,477 Collateralized mortgage obligations (1) - - 563 16 563 16 Corporate securities - - 9,893 141 9,893 141 Total available-for-sale securities $ 5,153 $ 232 $ 98,038 $ 28,422 $ 103,191 $ 28,654 (1) All mortgage-backed securities and collateralized mortgage obligations were issued by an agency or government sponsored entity of the U.S. Government. December 31, 2022 Less Than 12 Months 12 Months or More Total (Dollars in thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Available-for-Sale Securities U.S. Treasury notes $ 4,964 $ 25 $ - $ - $ 4,964 $ 25 U.S. Government-sponsored securities 378 1 1,326 23 1,704 24 Mortgage-backed securities (1) 35,117 1,639 96,589 28,156 131,706 29,795 Collateralized Mortgage Obligations (1) 1,054 31 - - 1,054 31 Corporate securities - - 9,581 462 9,581 462 Total available-for-sale securities $ 41,513 $ 1,696 $ 107,496 $ 28,641 $ 149,009 $ 30,337 (1) All mortgage-backed securities and collateralized mortgage obligations
Activity in Allowance for Credit Losses for Held-to-Maturity Securities by Major Type	The following table presents the activity in the allowance for credit losses for held-to-maturity securities by major type: September 30, 2023 (Dollars in thousands) Municipal securities Mortgage-backed securities Collateralized Mortgage obligations Total Allowance for credit losses - securities Beginning Balance $ 393 $ - $ - $ 393 Provision for credit losses 57 - - 57 Ending Balance $ 450 $ - $ - $ 450 December 31, 2022 (Dollars in thousands) Municipal securities Mortgage- backed securities Collateralized Mortgage obligations Total Allowance for credit losses - securities Beginning Balance $ 393 $ - $ - $ 393 Provision for credit losses - - - - Ending Balance $ 393 $ - $ - $ 393
Amortized Cost and Estimated Fair Values of Investment Securities by Contractual Final Maturity	The amortized cost and estimated fair values of investment securities at September 30, 2023 by contractual final maturity are shown in the following table: Available-for-Sale Held-to-Maturity ( Doll Amortized Cost Fair Value Amortized Cost Fair Value Securities maturing in: One year or less $ 387 $ 386 $ 450 $ 450 After one year through five years 17,771 17,321 16,910 16,335 After five years through ten years 6,561 6,121 24,031 21,844 After ten years 110,406 82,665 784,624 597,994 Total $ 135,125 $ 106,493 $ 826,015 $ 636,623
Credit Quality of Available-for-Sale and Held-to-Maturity Municipal Securities	The following table summarizes the amortized cost of held-to-maturity municipal securities by credit rating at September 30, 2023: Held-to-Maturity Amortized Cost (Dollars in thousands) AAA/AA/A BBB/BB/B Not Rated Total September 30, 2023 Municipal securities $ 19,381 $ 393 $ 56,810 $ 76,584 Total $ 19,381 $ 393 $ 56,810 $ 76,584
Proceeds from Sales and Calls of Investment Securities	Proceeds from sales and calls of investment securities were as follows: (Dollars in thousands) Gross Proceeds Gross Gains Gross Losses Nine months ended September 30, 2023 $ 30,482 $ - $ 5,686 Nine months ended September 30, 2022 $ 31,394 $ 2 $ 2,987

Loans and Leases (Tables)

Loans and Leases (Tables)	9 Months Ended
	Sep. 30, 2023
Loans and Leases [Abstract]
Components of Loans and Leases	Loans and leases as of the dates indicated consisted of the following: (Dollars in thousands) September 30, 2023 December 31, 2022 Loans and leases held-for-investment, net Real estate: Commercial $ 1,297,380 $ 1,328,691 Agricultural 753,353 726,938 Residential and home equity 398,990 387,753 Construction 192,745 166,538 Total real estate 2,642,468 2,609,920 Commercial & industrial 489,772 478,758 Agricultural 301,951 314,525 Commercial leases 128,063 112,629 Consumer and other 5,553 5,886 Total gross loans and leases 3,567,807 3,521,718 Unearned income (10,604 ) (9,357 ) Total net loans and leases 3,557,203 3,512,361 Allowance for credit losses (74,159 ) (66,885 ) Total loans and leases held-for-investment, net $ 3,483,044 $ 3,445,476
Aging Analysis of Loan and Lease Portfolio	The following tables show an aging analysi s of the loan and lease portfolio, net of unearned income, by the time past due for the periods indicated: September 30, 2023 (Dollars in thousands) Current 30-89 Days Past Due 90+ Days Past Due Non-accrual Total Past Due Total Loans and leases held-for-investment, net Real estate: Commercial $ 1,287,872 $ 954 $ - $ 363 $ 1,317 $ 1,289,189 Agricultural 749,259 - - 4,094 4,094 753,353 Residential and home equity 398,769 221 - - 221 398,990 Construction 192,745 - - - - 192,745 Total real estate 2,628,645 1,175 - 4,457 5,632 2,634,277 Commercial & industrial 489,653 80 - 39 119 489,772 Agricultural 301,951 - - - - 301,951 Commercial leases 124,508 1,142 - - 1,142 125,650 Consumer and other 5,541 12 - - 12 5,553 Total loans and leases, net $ 3,550,298 $ 2,409 $ - $ 4,496 $ 6,905 $ 3,557,203 December 31, 2022 (Dollars in thousands) Current 30-89 Days Past Due 90+ Days Past Due Non-accrual Total Past Due Total Loans and leases held-for-investment, net Real estate: Commercial $ 1,319,911 $ - $ - $ 403 $ 403 $ 1,320,314 Agricultural 726,938 - - - - 726,938 Residential and home equity 387,753 - - - - 387,753 Construction 166,370 - - 168 168 166,538 Total real estate 2,600,972 - - 571 571 2,601,543 Commercial & industrial 478,758 - - - - 478,758 Agricultural 314,525 - - - - 314,525 Commercial leases 111,649 - - - - 111,649 Consumer and other 5,789 97 - - 97 5,886 Total loans and leases, net $ 3,511,693 $ 97 $ - $ 571 $ 668 $ 3,512,361
Non-accrual Loans	Non-accrual loans are summarized as follows: (Dollars in thousands) September 30, 2023 December 31, 2022 Non-accrual loans and leases: Real estate: Commercial $ 363 $ 403 Agricultural 4,094 - Residential and home equity - - Construction - 168 Total real estate 4,457 571 Commercial & industrial 39 - Agricultural - - Commercial leases - - Consumer and other - - Total non-accrual loans and leases $ 4,496 $ 571
Outstanding Loan and Lease Balances Held-for-Investment by Segment and Class, Credit Quality Indicators, Vintage Year by Class of Financing Receivable and Current Period Gross Charge-Offs by Year of Origination	The following table presents the credit risk rating categories for loans and leases held-for-investment (accruing and non-accruing) net of unearned income by loan portfolio segment and class as of the dates indicated. September 30, 2023 (Dollars in thousands) Pass Special Mention Sub- standard Doubtful Total Loans & Leases Total Allowance for Credit Losses Loans and leases held-for-investment, net Real estate: Commercial $ 1,271,547 $ 17,279 $ 363 $ - $ 1,289,189 $ 26,724 Agricultural 736,338 6,793 10,222 - 753,353 7,241 Residential and home equity 398,216 - 774 - 398,990 7,458 Construction 192,745 - - - 192,745 3,612 Total real estate 2,598,846 24,072 11,359 - 2,634,277 45,035 Commercial & industrial 477,474 11,710 588 - 489,772 17,903 Agricultural 297,946 3,998 7 - 301,951 9,082 Commercial leases 125,625 25 - - 125,650 1,967 Consumer and other 5,337 - 216 - 5,553 172 Total loans and leases, net $ 3,505,228 $ 39,805 $ 12,170 $ - $ 3,557,203 $ 74,159 December 31, (Dollars in thousands) Pass Special Mention Sub- standard Doubtful Total Loans & Leases Total Allowance for Credit Losses Loans and leases held-for-investment, net Real estate: Commercial $ 1,314,377 $ 5,535 $ 402 $ - $ 1,320,314 $ 18,055 Agricultural 709,927 10,891 6,120 - 726,938 14,496 Residential and home equity 387,371 - 382 - 387,753 7,508 Construction 166,370 - 168 - 166,538 3,026 Total real estate 2,578,045 16,426 7,072 - 2,601,543 43,085 Commercial & industrial 478,437 63 258 - 478,758 11,503 Agricultural 308,830 5,682 13 - 314,525 10,202 Commercial leases 111,568 81 - - 111,649 1,924 Consumer and other 5,650 - 236 - 5,886 171 Total loans and leases, net $ 3,482,530 $ 22,252 $ 7,579 $ - $ 3,512,361 $ 66,885 The following table presents outstanding loan and lease balances held-for-investment by segment and class, credit quality indicators, vintage year by class of financing receivable, and current period gross charge-offs by year of origination as of September 30, 2023: September 30, 2023 Term Loans Amortized Cost Basis by Origination Year (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Total Net loans and leases held-for-investment Real estate: Commercial Pass $ 94,553 $ 171,741 $ 209,733 $ 144,704 $ 68,258 $ 270,620 $ 311,938 $ 1,271,547 Special mention - - 14,527 - - 1,797 955 17,279 Substandard - - - - - 363 - 363 Doubtful - - - - - - - - Total Commercial $ 94,553 $ 171,741 $ 224,260 $ 144,704 $ 68,258 $ 272,780 $ 312,893 $ 1,289,189 Commercial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 40,919 $ 74,346 $ 41,434 $ 50,996 $ 12,164 $ 168,019 $ 348,460 $ 736,338 Special mention - - - 594 2,020 4,179 - 6,793 Substandard - - - - - 6,128 4,094 10,222 Doubtful - - - - - - - - Total Agricultural $ 40,919 $ 74,346 $ 41,434 $ 51,590 $ 14,184 $ 178,326 $ 352,554 $ 753,353 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential and home equity Pass $ 33,656 $ 63,154 $ 90,089 $ 80,757 $ 13,514 $ 72,734 $ 44,312 $ 398,216 Special mention - - - - - - - - Substandard - - - - - 774 - 774 Doubtful - - - - - - - - Total Residential and home equity $ 33,656 $ 63,154 $ 90,089 $ 80,757 $ 13,514 $ 73,508 $ 44,312 $ 398,990 Residential and home equity Current-period gross charge-offs $ - $ - $ - $ - $ - $ 14 $ - $ 14 Construction Pass $ - $ 3,000 $ - $ - $ 1,575 $ - $ 188,170 $ 192,745 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total construction $ - $ 3,000 $ - $ - $ 1,575 $ - $ 188,170 $ 192,745 Construction Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Total Real estate $ 169,128 $ 312,241 $ 355,783 $ 277,051 $ 97,531 $ 524,614 $ 897,929 $ 2,634,277 Commercial & industrial Pass $ 47,471 $ 27,835 $ 23,821 $ 8,612 $ 5,357 $ 7,741 $ 356,637 $ 477,474 Special mention - - 4,878 - - - 6,832 11,710 Substandard - - - - - 499 89 588 Doubtful - - - - - - - - Total Commercial & industrial $ 47,471 $ 27,835 $ 28,699 $ 8,612 $ 5,357 $ 8,240 $ 363,558 $ 489,772 Commercial & industrial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - September 30, 2023 Term Loans Amortized Cost Basis by Origination Year (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Total Agricultural Pass $ 3,311 $ 4,770 $ 2,279 $ 709 $ 1,100 $ 2,158 $ 283,619 $ 297,946 Special mention - - 75 - - - 3,923 3,998 Substandard - - - - 7 - - 7 Doubtful - - - - - - - - Total Agricultural $ 3,311 $ 4,770 $ 2,354 $ 709 $ 1,107 $ 2,158 $ 287,542 $ 301,951 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial leases Pass $ 35,681 $ 33,040 $ 11,381 $ 9,943 $ 4,994 $ 30,586 $ - $ 125,625 Special mention - - - - 25 - - 25 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial leases $ 35,681 $ 33,040 $ 11,381 $ 9,943 $ 5,019 $ 30,586 $ - $ 125,650 Commercial leases Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer and other Pass $ 1,470 $ 1,078 $ 466 $ 105 $ 67 $ 1,552 $ 599 $ 5,337 Special mention - - - - - - - - Substandard 191 - - - - 25 - 216 Doubtful - - - - - - - - Total Consumer and other $ 1,661 $ 1,078 $ 466 $ 105 $ 67 $ 1,577 $ 599 $ 5,553 Consumer and other Current-period gross charge-offs $ 30 $ 3 $ - $ - $ - $ - $ - $ 33 Total net loans and leases Pass $ 257,061 $ 378,964 $ 379,203 $ 295,826 $ 107,029 $ 553,410 $ 1,533,735 $ 3,505,228 Special mention - - 19,480 594 2,045 5,976 11,710 39,805 Substandard 191 - - - 7 7,789 4,183 12,170 Doubtful - - - - - - - - Total net loans and leases $ 257,252 $ 378,964 $ 398,683 $ 296,420 $ 109,081 $ 567,175 $ 1,549,628 $ 3,557,203 Total current-period gross charge-offs $ 30 $ 3 $ - $ - $ - $ 14 $ - $ 47
Summary of Changes in Loans to Certain Directors and Executive Officers	A summary of the changes in those loans is as follows: September 30, December 31, (Dollars in thousands) 2023 2022 Balance at beginning of the period $ 17,521 $ 18,128 New loans or advances during year 1,706 523 Repayments (1,655 ) (1,130 ) Balance at end of period $ 17,572 $ 17,521
Amortized Cost of Collateral Dependent Loans by Class	The following tables present the amortized cost basis for collateral dependent loans and leases by type as of September 30, 2023 and December 31, 2022, respectively: September 30, 2023 (Dollars in thousands) Real Estate Vehicles and Equipment Total Collateral dependent loans and leases Real estate: Commercial $ 1,450 $ - $ 1,450 Agricultural 10,222 - 10,222 Residential and home equity 1,630 - 1,630 Construction - - - Total real estate 13,302 - 13,302 Commercial & industrial 89 495 584 Agricultural - 7 7 Commercial leases - - - Consumer and other - 171 171 Total collateral dependent, gross loans and leases $ 13,391 $ 673 $ 14,064 December 31, 2022 (Dollars in thousands) Real Estate Vehicles and Equipment Total Collateral dependent loans and leases Real estate: Commercial $ 1,114 $ - $ 1,114 Agricultural 11,035 - 11,035 Residential and home equity 2,153 - 2,153 Construction - - - Total real estate 14,302 - 14,302 Commercial & industrial - - - Agricultural - 13 13 Commercial leases - - - Consumer and other - 158 158 Total collateral dependent, gross loans and leases $ 14,302 $ 171 $ 14,473
Changes in Allowance for Credit Losses	Changes in the allowance for credit losses are as follows: For the Three Months Ended September 30, 2023 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of period $ 34,695 $ 3,195 $ 7,179 $ 24,194 $ 1,657 $ 192 $ 71,112 Provision / (recapture) for credit losses (730 ) 417 268 2,748 310 (13 ) 3,000 Charge-offs - - - - - (15 ) (15 ) Recoveries - - 11 43 - 8 62 Net (charge-offs) / recoveries - - 11 43 - (7 ) 47 Balance at end of period $ 33,965 $ 3,612 $ 7,458 $ 26,985 $ 1,967 $ 172 $ 74,159 For the Three Months Ended September 30, 2022 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning $ 34,716 $ 2,876 $ 6,874 $ 15,808 $ 1,645 $ 161 $ 62,080 Provision / (recapture) for credit losses (1,616 ) 119 (15 ) 3,063 (57 ) 5 1,499 Charge-offs - - - (48 ) - (20 ) (68 ) Recoveries - - 6 92 - 8 106 Net (charge-offs) / recoveries - - 6 44 - (12 ) 38 Balance at end of period $ 33,100 $ 2,995 $ 6,865 $ 18,915 $ 1,588 $ 154 $ 63,617 For the Nine Months Ended September 30, 2023 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of period $ 32,551 $ 3,026 $ 7,508 $ 21,705 $ 1,924 $ 171 $ 66,885 Provision / (recapture) for credit losses 1,244 586 (78 ) 5,196 43 9 7,000 Charge-offs - - (14 ) - - (33 ) (47 ) Recoveries 170 - 42 84 - 25 321 Net (charge-offs) / recoveries 170 - 28 84 - (8 ) 274 Balance at end of period $ 33,965 $ 3,612 $ 7,458 $ 26,985 $ 1,967 $ 172 $ 74,159 For the Nine Months Ended September 30, 2022 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of period $ 38,149 $ 1,456 $ 2,847 $ 16,954 $ 938 $ 663 $ 61,007 Impact of Adopting ASC 326 - - - - - - - Provision / (recapture) for credit losses (5,049 ) 1,539 3,893 2,058 650 (485 ) 2,606 Charge-offs - - - (324 ) - (38 ) (362 ) Recoveries - - 125 227 - 14 366 Net (charge-offs) / recoveries - - 125 (97 ) - (24 ) 4 Balance at end of period $ 33,100 $ 2,995 $ 6,865 $ 18,915 $ 1,588 $ 154 $ 63,617

Deposits (Tables)

Deposits (Tables)	9 Months Ended
	Sep. 30, 2023
Deposits [Abstract]
Summary of Certificates of Deposit	Certificates of deposit greater than and less than or equal to the FDIC insurance limit of $250,000 are summarized as follows: (Dollars in thousands) September 30, 2023 December 31, 2022 Certificates of deposit: Certificates of deposit less than or equal to $250,000 $ 308,171 $ 202,554 Certificates of deposit greater than $250,000 313,910 128,846 Total certificates of deposit $ 622,081 $ 331,400
Maturities for Certificates of Deposit	Scheduled maturities for certificates of deposit are as follows: (Dollars in thousands) Amount 2023 $ 131,282 2024 461,680 2025 23,267 2026 4,494 2027 1,358 Total certificates of deposit $ 622,081

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Measurements [Abstract]
Assets and Liabilities Measured at Fair Value	The following tables summarize the carrying amount and estimated fair values of the Company’s financial assets and liabilities not carried at fair value, and indicate the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value for the periods indicated. September 30 2023 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Financial Assets: Cash and cash equivalents $ 668,361 $ 668,361 $ - $ - $ 668,361 Held-to-maturity securities 825,565 - 579,814 56,809 636,623 Non-marketable securities 15,549 - - 15,549 15,549 Loans and leases, net 3,483,044 - - 3,263,858 3,263,858 Bank-owned life insurance 67,094 67,094 - - 67,094 Financial Liabilities: Total deposits $ 4,748,767 $ - $ 4,126,686 $ 614,257 $ 4,740,943 Subordinated debentures 10,310 - 12,206 - 12,206 December 31, 2022 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Financial Assets: Cash and cash equivalents $ 588,257 $ 588,257 $ - $ - $ 588,257 Held-to-maturity securities 844,953 - 645,859 42,534 688,393 Non-marketable securities 15,549 - - 15,549 15,549 Loans and leases, net 3,445,476 - - 3,335,042 3,335,042 Bank-owned life insurance 73,038 73,038 - - 73,038 Financial Liabilities: Total deposits $ 4,759,269 $ - $ 4,427,869 $ 323,572 $ 4,751,441 Subordinated debentures 10,310 - 12,211 - 12,211
Assets Measured at Fair Value on a Recurring and Non-recurring Basis	The following tables present information about the Bank’s assets and liabilities measured at fair value on a recurring and non-recurring basis and indicate the fair value hierarchy of the valuation techniques utilized by the Bank to determine such fair value for the periods indicated. September 30 2023 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Fair valued on a recurring basis: Available-for-sale securities U.S. Government-sponsored securities $ 3,609 $ - $ 3,609 $ - $ 3,609 Mortgage-backed securities 92,118 - 92,118 - 92,118 Collateralized mortgage obligations 563 - 563 - 563 Corporate securities 9,893 - 9,893 - 9,893 Other 310 - 310 - 310 Fair valued on a non-recurring basis: Collateral Dependent loans $ 13,480 $ - $ - $ 13,480 $ 13,480 Other real estate owned 873 - - 873 873 December 31, 2022 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Fair valued on a recurring basis: Available-for-sale securities U.S. Treasury notes $ 4,964 $ 4,964 $ - $ - $ 4,964 U.S. Government-sponsored securities 4,427 - 4,427 - 4,427 Mortgage-backed securities 132,528 - 132,528 - 132,528 Collateralized mortgage obligations 1,054 - 1,054 - 1,054 Corporate securities 9,581 - 9,581 - 9,581 Other 310 - 310 - 310 Fair valued on a non-recurring basis: Collateral Dependent loans $ 14,473 $ - $ - $ 14,473 $ 14,473 Other real estate owned 873 - - 873 873

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies [Abstract]
Off Balance Sheet Arrangements	The Company had the following off balance sheet commitments as of the dates indicated. (Dollars in thousands) September 30, 2023 December 31, 2022 Commitments to extend credit, including unsecured commitments of $ 19,816 20,401 $ 1,156,479 $ 1,141,036 Stand-by letters of credit, including unsecured commitments of $ 7,970 7,954 16,802 17,138

Investment Securities, Securiti

Investment Securities, Securities Available-for-Sale (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost		$ 135,125	$ 183,171
Gross unrealized gains		22	30
Gross unrealized losses		28,654	30,337
Fair value		106,493	152,864
U.S. Treasury Notes [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost			4,989
Gross unrealized gains			0
Gross unrealized losses			25
Fair value			4,964
U.S. Government-sponsored Securities [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost		3,614	4,430
Gross unrealized gains		15	21
Gross unrealized losses		20	24
Fair value		3,609	4,427
Mortgage-backed Securities [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost	[1]	120,588	162,314
Gross unrealized gains	[1]	7	9
Gross unrealized losses	[1]	28,477	29,795
Fair value	[1]	92,118	132,528
Collateralized Mortgage Obligations [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost	[1]	579	1,085
Gross unrealized gains	[1]	0	0
Gross unrealized losses	[1]	16	31
Fair value	[1]	563	1,054
Corporate Securities [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost		10,034	10,043
Gross unrealized gains		0	0
Gross unrealized losses		141	462
Fair value		9,893	9,581
Other [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost		310	310
Gross unrealized gains		0	0
Gross unrealized losses		0	0
Fair value		$ 310	$ 310
[1]All mortgage-backed securities and collateralized mortgage obligations were issued by an agency or government sponsored entity of the U.S. Government.

Investment Securities, Securi_2

Investment Securities, Securities Held-to-Maturity (Details) - USD ($) $ in Thousands		Sep. 30, 2023		Dec. 31, 2022		Dec. 31, 2021
Book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Amortized cost		$ 826,015		$ 845,346
Gross unrealized gains		1		78
Gross unrealized losses		189,393		157,031
Fair value		636,623		688,393
Allowance for credit losses		450		393		$ 393
Mortgage-backed Securities [Member]
Book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Amortized cost	[1]	673,924		702,858
Gross unrealized gains	[1]	0		29
Gross unrealized losses	[1]	170,743		141,121
Fair value	[1]	503,181		561,766
Allowance for credit losses		0	[1]	0	[1]	0
Collateralized Mortgage Obligations [Member]
Book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Amortized cost	[1]	75,507		80,186
Gross unrealized gains	[1]	0		0
Gross unrealized losses	[1]	17,676		15,701
Fair value	[1]	57,831		64,485
Allowance for credit losses		0	[1]	0	[1]	0
Municipal Securities [Member]
Book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity [Abstract]
Amortized cost		76,584		62,302
Gross unrealized gains		1		49
Gross unrealized losses		974		209
Fair value		75,611		62,142
Allowance for credit losses		$ 450		$ 393		$ 393
[1]All mortgage-backed securities and collateralized mortgage obligations were issued by an agency or government sponsored entity of the U.S. Government.

Investment Securities, Gross Un

Investment Securities, Gross Unrealized Losses for Available-for-Sale Securities (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value		$ 5,153	$ 41,513
12 months or more, fair value		98,038	107,496
Fair value		103,191	149,009
Less than 12 months, unrealized losses		232	1,696
12 months or more, unrealized losses		28,422	28,641
Unrealized losses		28,654	30,337
U.S. Treasury Notes [Member]
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value			4,964
12 months or more, fair value			0
Fair value			4,964
Less than 12 months, unrealized losses			25
12 months or more, unrealized losses			0
Unrealized losses			25
U.S. Government-sponsored Securities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value		223	378
12 months or more, fair value		1,121	1,326
Fair value		1,344	1,704
Less than 12 months, unrealized losses		1	1
12 months or more, unrealized losses		19	23
Unrealized losses		20	24
Mortgage-backed Securities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value	[1]	4,930	35,117
12 months or more, fair value	[1]	86,461	96,589
Fair value	[1]	91,391	131,706
Less than 12 months, unrealized losses	[1]	231	1,639
12 months or more, unrealized losses	[1]	28,246	28,156
Unrealized losses	[1]	28,477	29,795
Collateralized Mortgage Obligations [Member]
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value	[1]	0	1,054
12 months or more, fair value	[1]	563	0
Fair value	[1]	563	1,054
Less than 12 months, unrealized losses	[1]	0	31
12 months or more, unrealized losses	[1]	16	0
Unrealized losses	[1]	16	31
Corporate Securities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value		0	0
12 months or more, fair value		9,893	9,581
Fair value		9,893	9,581
Less than 12 months, unrealized losses		0	0
12 months or more, unrealized losses		141	462
Unrealized losses		$ 141	$ 462
[1]All mortgage-backed securities and collateralized mortgage obligations were issued by an agency or government sponsored entity of the U.S. Government.

Investment Securities, Securi_3

Investment Securities, Securities in Continuous Unrealized Loss Position (Details)	Sep. 30, 2023 Security
Available-for-Sale Investment Securities in Continuous Unrealized Loss Position [Abstract]
Number of investment available-for-sale securities held	179
Less than 12 months, number of positions	13
12 months or more, number of positions	143

Investment Securities, Activity

Investment Securities, Activity in Allowance for Credit Losses for Held-to-Maturity Securities by Major Type (Details) - USD ($) $ in Thousands		9 Months Ended		12 Months Ended
		Sep. 30, 2023		Dec. 31, 2022
Activity in allowance for credit losses for held-to-maturity securities by major type [Abstract]
Beginning Balance		$ 393		$ 393
Provision for credit losses		57		0
Ending Balance		450		393
Municipal Securities [Member]
Activity in allowance for credit losses for held-to-maturity securities by major type [Abstract]
Beginning Balance		393		393
Provision for credit losses		57		0
Ending Balance		450		393
Mortgage-backed Securities [Member]
Activity in allowance for credit losses for held-to-maturity securities by major type [Abstract]
Beginning Balance		0	[1]	0
Provision for credit losses		0		0
Ending Balance	[1]	0		0
Collateralized Mortgage Obligations [Member]
Activity in allowance for credit losses for held-to-maturity securities by major type [Abstract]
Beginning Balance		0	[1]	0
Provision for credit losses		0		0
Ending Balance	[1]	$ 0		$ 0
[1]All mortgage-backed securities and collateralized mortgage obligations were issued by an agency or government sponsored entity of the U.S. Government.

Investment Securities, Contract

Investment Securities, Contractual Maturity (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Amortized Cost [Abstract]
One year or less	$ 387
After one year through five years	17,771
After five years through ten years	6,561
After ten years	110,406
Total	135,125
Fair Value [Abstract]
One year or less	386
After one year through five years	17,321
After five years through ten years	6,121
After ten years	82,665
Total	106,493
Amortized Cost [Abstract]
One year or less	450
After one year through five years	16,910
After five years through ten years	24,031
After ten years	784,624
Fair value, excluding securities without single maturity date	826,015
Fair Value [Abstract]
One year or less	450
After one year through five years	16,335
After five years through ten years	21,844
After ten years	597,994
Fair value, excluding investment securities without single maturity date	$ 636,623

Investment Securities, Municipa

Investment Securities, Municipal Securities by Credit Rating (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Held-to-Maturity [Abstract]
Amortized cost	$ 76,584
AAA/AA/A Rating [Member]
Held-to-Maturity [Abstract]
Amortized cost	19,381
BBB/BB/B Rating [Member]
Held-to-Maturity [Abstract]
Amortized cost	393
Not Rated [Member]
Held-to-Maturity [Abstract]
Amortized cost	56,810
Municipal Securities [Member]
Held-to-Maturity [Abstract]
Amortized cost	76,584
Past due principal or interest payments of securities	0
Municipal Securities [Member] | AAA/AA/A Rating [Member]
Held-to-Maturity [Abstract]
Amortized cost	19,381
Municipal Securities [Member] | BBB/BB/B Rating [Member]
Held-to-Maturity [Abstract]
Amortized cost	393
Municipal Securities [Member] | Not Rated [Member]
Held-to-Maturity [Abstract]
Amortized cost	$ 56,810

Investment Securities, Proceeds

Investment Securities, Proceeds from Sales and Calls of Investment Securities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Proceeds from Sales and Calls of Investment Securities [Abstract]
Gross proceeds	$ 30,482	$ 31,394
Gross gains	0	2
Gross losses	$ 5,686	$ 2,987

Investment Securities, Pledged

Investment Securities, Pledged Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Pledged Securities [Abstract]
Carrying amount of securities	$ 932,058	$ 997,817
Asset Pledged as Collateral [Member] | Public Deposits, Federal Home Loan Bank ("FHLB") and Federal Reserve Bank ("FRB") Borrowings, and Other Government Agency Deposits [Member]
Pledged Securities [Abstract]
Carrying amount of securities	$ 757,200	$ 478,700

Loans and Leases, Components of

Loans and Leases, Components of Loans and Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Loan & Lease Portfolio [Abstract]
Gross loans and leases	$ 3,567,807		$ 3,521,718
Unearned income	(10,604)		(9,357)
Total net loans and leases	3,557,203		3,512,361
Allowance for credit losses	(74,159)	$ (71,112)	(66,885)	$ (63,617)	$ (62,080)	$ (61,007)
Loans held-for-investment, net	3,483,044		3,445,476
Maximum borrowing capacity	2,200,000		1,500,000
Federal Home Loan Bank [Member]
Loan & Lease Portfolio [Abstract]
Maximum borrowing capacity	794,900
Federal Home Loan Bank [Member] | Asset Pledged as Collateral [Member]
Loan & Lease Portfolio [Abstract]
Loans held-for-investment, net	1,300,000
Federal Reserve Bank [Member]
Loan & Lease Portfolio [Abstract]
Maximum borrowing capacity	1,200,000
Federal Reserve Bank [Member] | Asset Pledged as Collateral [Member]
Loan & Lease Portfolio [Abstract]
Loans held-for-investment, net	1,500,000
Real Estate [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	2,642,468		2,609,920
Total net loans and leases	2,634,277		2,601,543
Allowance for credit losses	(45,035)		(43,085)
Commercial [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	1,297,380		1,328,691
Total net loans and leases	1,289,189		1,320,314
Allowance for credit losses	(26,724)		(18,055)
Agricultural [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	753,353		726,938
Total net loans and leases	753,353		726,938
Allowance for credit losses	(7,241)		(14,496)
Residential and Home Equity [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	398,990		387,753
Total net loans and leases	398,990		387,753
Allowance for credit losses	(7,458)	(7,179)	(7,508)	(6,865)	(6,874)	(2,847)
Construction [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	192,745		166,538
Total net loans and leases	192,745		166,538
Allowance for credit losses	(3,612)	(3,195)	(3,026)	(2,995)	(2,876)	(1,456)
Commercial & Industrial [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	489,772		478,758
Total net loans and leases	489,772		478,758
Allowance for credit losses	(17,903)		(11,503)
Agricultural [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	301,951		314,525
Total net loans and leases	301,951		314,525
Allowance for credit losses	(9,082)		(10,202)
Commercial Leases [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	128,063		112,629
Total net loans and leases	125,650		111,649
Allowance for credit losses	(1,967)	(1,657)	(1,924)	(1,588)	(1,645)	(938)
Consumer and Other [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	5,553		5,886
Total net loans and leases	5,553		5,886
Allowance for credit losses	$ (172)	$ (192)	$ (171)	$ (154)	$ (161)	$ (663)

Loans and Leases, Aging Analysi

Loans and Leases, Aging Analysis of Loan and Lease Portfolio Including Unearned Income (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	$ 0	$ 0
Nonaccrual	4,496	571
Loans and leases, net	3,557,203	3,512,361
Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	6,905	668
30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	2,409	97
Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	3,550,298	3,511,693
Real Estate [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	4,457	571
Loans and leases, net	2,634,277	2,601,543
Real Estate [Member] | Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	5,632	571
Real Estate [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	1,175	0
Real Estate [Member] | Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	2,628,645	2,600,972
Commercial [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	363	403
Loans and leases, net	1,289,189	1,320,314
Commercial [Member] | Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	1,317	403
Commercial [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	954	0
Commercial [Member] | Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	1,287,872	1,319,911
Agricultural [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	4,094	0
Loans and leases, net	753,353	726,938
Agricultural [Member] | Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	4,094	0
Agricultural [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	0	0
Agricultural [Member] | Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	749,259	726,938
Residential and Home Equity [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	398,990	387,753
Residential and Home Equity [Member] | Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	221	0
Residential and Home Equity [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	221	0
Residential and Home Equity [Member] | Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	398,769	387,753
Construction [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	168
Loans and leases, net	192,745	166,538
Construction [Member] | Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	0	168
Construction [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	0	0
Construction [Member] | Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	192,745	166,370
Commercial & Industrial [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	39	0
Loans and leases, net	489,772	478,758
Commercial & Industrial [Member] | Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	119	0
Commercial & Industrial [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	80	0
Commercial & Industrial [Member] | Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	489,653	478,758
Agricultural [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	301,951	314,525
Agricultural [Member] | Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	0	0
Agricultural [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	0	0
Agricultural [Member] | Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	301,951	314,525
Commercial Leases [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	125,650	111,649
Commercial Leases [Member] | Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	1,142	0
Commercial Leases [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	1,142	0
Commercial Leases [Member] | Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	124,508	111,649
Consumer and Other [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	5,553	5,886
Consumer and Other [Member] | Total Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	12	97
Consumer and Other [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	12	97
Consumer and Other [Member] | Current [Member]
Aging Analysis of Loan & Lease Portfolio by Time Past Due [Abstract]
Loans and leases, net	$ 5,541	$ 5,789

Loans and Leases, Non-accrual L

Loans and Leases, Non-accrual Loans (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023 USD ($) Contract	Dec. 31, 2022 USD ($)
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	$ 4,496	$ 571
Modified loans that subsequently defaulted		0
Real Estate [Member]
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	4,457	571
Commercial [Member]
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	363	403
Agricultural [Member]
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	4,094	0
Residential and Home Equity [Member]
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	$ 0	$ 0
Residential [Member]
Non-accrual Loans and Leases [Abstract]
Number of loans modified | Contract	1
Amount of loans modified	$ 127
Contractual interest rate of modified loans	3.18%	2.18%
Contractual term	25 years	15 years
Construction [Member]
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	$ 0	$ 168
Commercial & Industrial [Member]
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	39	0
Agricultural [Member]
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	0	0
Commercial Leases [Member]
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	0	0
Consumer and Other [Member]
Non-accrual Loans and Leases [Abstract]
Non-accrual loans and leases	$ 0	$ 0

Loans and Leases, Credit Risk R

Loans and Leases, Credit Risk Rating Categories for Loans and Leases Held-for-Investment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	$ 3,557,203		$ 3,512,361
Allowance for credit losses	74,159	$ 71,112	66,885	$ 63,617	$ 62,080	$ 61,007
Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	3,505,228		3,482,530
Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	39,805		22,252
Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	12,170		7,579
Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Real Estate [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	2,634,277		2,601,543
Allowance for credit losses	45,035		43,085
Real Estate [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	2,598,846		2,578,045
Real Estate [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	24,072		16,426
Real Estate [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	11,359		7,072
Real Estate [Member] | Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Commercial [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	1,289,189		1,320,314
Allowance for credit losses	26,724		18,055
Commercial [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	1,271,547		1,314,377
Commercial [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	17,279		5,535
Commercial [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	363		402
Commercial [Member] | Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Agricultural [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	753,353		726,938
Allowance for credit losses	7,241		14,496
Agricultural [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	736,338		709,927
Agricultural [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	6,793		10,891
Agricultural [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	10,222		6,120
Agricultural [Member] | Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Residential and Home Equity [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	398,990		387,753
Allowance for credit losses	7,458	7,179	7,508	6,865	6,874	2,847
Residential and Home Equity [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	398,216		387,371
Residential and Home Equity [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Residential and Home Equity [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	774		382
Residential and Home Equity [Member] | Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Construction [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	192,745		166,538
Allowance for credit losses	3,612	3,195	3,026	2,995	2,876	1,456
Construction [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	192,745		166,370
Construction [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Construction [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		168
Construction [Member] | Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Commercial & Industrial [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	489,772		478,758
Allowance for credit losses	17,903		11,503
Commercial & Industrial [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	477,474		478,437
Commercial & Industrial [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	11,710		63
Commercial & Industrial [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	588		258
Commercial & Industrial [Member] | Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Agricultural [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	301,951		314,525
Allowance for credit losses	9,082		10,202
Agricultural [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	297,946		308,830
Agricultural [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	3,998		5,682
Agricultural [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	7		13
Agricultural [Member] | Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Commercial Leases [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	125,650		111,649
Allowance for credit losses	1,967	1,657	1,924	1,588	1,645	938
Commercial Leases [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	125,625		111,568
Commercial Leases [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	25		81
Commercial Leases [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Commercial Leases [Member] | Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Consumer and Other [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	5,553		5,886
Allowance for credit losses	172	$ 192	171	$ 154	$ 161	$ 663
Consumer and Other [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	5,337		5,650
Consumer and Other [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0		0
Consumer and Other [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	216		236
Consumer and Other [Member] | Doubtful [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	$ 0		$ 0

Loans and Leases, Outstanding L

Loans and Leases, Outstanding Loan and Lease Balances Held-for-Investment by Segment and Class, Credit Quality Indicators, Vintage Year by Class of Financing Receivable and Current Period Gross Charge-Offs by Year of Origination (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	$ 257,252		$ 257,252
2022	378,964		378,964
2021	398,683		398,683
2020	296,420		296,420
2019	109,081		109,081
Prior	567,175		567,175
Revolving loans amortized cost	1,549,628		1,549,628
Total net loans and leases	3,557,203		3,557,203		$ 3,512,361
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2023			30
2022			3
2021			0
2020			0
2019			0
Prior			14
Revolving loans amortized cost			0
Total	15	$ 68	47	$ 362
Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	257,061		257,061
2022	378,964		378,964
2021	379,203		379,203
2020	295,826		295,826
2019	107,029		107,029
Prior	553,410		553,410
Revolving loans amortized cost	1,533,735		1,533,735
Total net loans and leases	3,505,228		3,505,228		3,482,530
Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	19,480		19,480
2020	594		594
2019	2,045		2,045
Prior	5,976		5,976
Revolving loans amortized cost	11,710		11,710
Total net loans and leases	39,805		39,805		22,252
Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	191		191
2022	0		0
2021	0		0
2020	0		0
2019	7		7
Prior	7,789		7,789
Revolving loans amortized cost	4,183		4,183
Total net loans and leases	12,170		12,170		7,579
Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Real Estate [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	169,128		169,128
2022	312,241		312,241
2021	355,783		355,783
2020	277,051		277,051
2019	97,531		97,531
Prior	524,614		524,614
Revolving loans amortized cost	897,929		897,929
Total net loans and leases	2,634,277		2,634,277		2,601,543
Real Estate [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
Total net loans and leases	2,598,846		2,598,846		2,578,045
Real Estate [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
Total net loans and leases	24,072		24,072		16,426
Real Estate [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
Total net loans and leases	11,359		11,359		7,072
Real Estate [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
Total net loans and leases	0		0		0
Commercial [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	94,553		94,553
2022	171,741		171,741
2021	224,260		224,260
2020	144,704		144,704
2019	68,258		68,258
Prior	272,780		272,780
Revolving loans amortized cost	312,893		312,893
Total net loans and leases	1,289,189		1,289,189		1,320,314
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving loans amortized cost			0
Total			0
Commercial [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	94,553		94,553
2022	171,741		171,741
2021	209,733		209,733
2020	144,704		144,704
2019	68,258		68,258
Prior	270,620		270,620
Revolving loans amortized cost	311,938		311,938
Total net loans and leases	1,271,547		1,271,547		1,314,377
Commercial [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	14,527		14,527
2020	0		0
2019	0		0
Prior	1,797		1,797
Revolving loans amortized cost	955		955
Total net loans and leases	17,279		17,279		5,535
Commercial [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	363		363
Revolving loans amortized cost	0		0
Total net loans and leases	363		363		402
Commercial [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Agricultural [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	40,919		40,919
2022	74,346		74,346
2021	41,434		41,434
2020	51,590		51,590
2019	14,184		14,184
Prior	178,326		178,326
Revolving loans amortized cost	352,554		352,554
Total net loans and leases	753,353		753,353		726,938
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving loans amortized cost			0
Total			0
Agricultural [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	40,919		40,919
2022	74,346		74,346
2021	41,434		41,434
2020	50,996		50,996
2019	12,164		12,164
Prior	168,019		168,019
Revolving loans amortized cost	348,460		348,460
Total net loans and leases	736,338		736,338		709,927
Agricultural [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	594		594
2019	2,020		2,020
Prior	4,179		4,179
Revolving loans amortized cost	0		0
Total net loans and leases	6,793		6,793		10,891
Agricultural [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	6,128		6,128
Revolving loans amortized cost	4,094		4,094
Total net loans and leases	10,222		10,222		6,120
Agricultural [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Residential and Home Equity [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	33,656		33,656
2022	63,154		63,154
2021	90,089		90,089
2020	80,757		80,757
2019	13,514		13,514
Prior	73,508		73,508
Revolving loans amortized cost	44,312		44,312
Total net loans and leases	398,990		398,990		387,753
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			14
Revolving loans amortized cost			0
Total	0	0	14	0
Residential and Home Equity [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	33,656		33,656
2022	63,154		63,154
2021	90,089		90,089
2020	80,757		80,757
2019	13,514		13,514
Prior	72,734		72,734
Revolving loans amortized cost	44,312		44,312
Total net loans and leases	398,216		398,216		387,371
Residential and Home Equity [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Residential and Home Equity [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	774		774
Revolving loans amortized cost	0		0
Total net loans and leases	774		774		382
Residential and Home Equity [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Construction [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	3,000		3,000
2021	0		0
2020	0		0
2019	1,575		1,575
Prior	0		0
Revolving loans amortized cost	188,170		188,170
Total net loans and leases	192,745		192,745		166,538
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving loans amortized cost			0
Total	0	0	0	0
Construction [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	3,000		3,000
2021	0		0
2020	0		0
2019	1,575		1,575
Prior	0		0
Revolving loans amortized cost	188,170		188,170
Total net loans and leases	192,745		192,745		166,370
Construction [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Construction [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		168
Construction [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Commercial & Industrial [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	47,471		47,471
2022	27,835		27,835
2021	28,699		28,699
2020	8,612		8,612
2019	5,357		5,357
Prior	8,240		8,240
Revolving loans amortized cost	363,558		363,558
Total net loans and leases	489,772		489,772		478,758
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving loans amortized cost			0
Total			0
Commercial & Industrial [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	47,471		47,471
2022	27,835		27,835
2021	23,821		23,821
2020	8,612		8,612
2019	5,357		5,357
Prior	7,741		7,741
Revolving loans amortized cost	356,637		356,637
Total net loans and leases	477,474		477,474		478,437
Commercial & Industrial [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	4,878		4,878
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	6,832		6,832
Total net loans and leases	11,710		11,710		63
Commercial & Industrial [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	499		499
Revolving loans amortized cost	89		89
Total net loans and leases	588		588		258
Commercial & Industrial [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Agricultural [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	3,311		3,311
2022	4,770		4,770
2021	2,354		2,354
2020	709		709
2019	1,107		1,107
Prior	2,158		2,158
Revolving loans amortized cost	287,542		287,542
Total net loans and leases	301,951		301,951		314,525
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving loans amortized cost			0
Total			0
Agricultural [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	3,311		3,311
2022	4,770		4,770
2021	2,279		2,279
2020	709		709
2019	1,100		1,100
Prior	2,158		2,158
Revolving loans amortized cost	283,619		283,619
Total net loans and leases	297,946		297,946		308,830
Agricultural [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	75		75
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	3,923		3,923
Total net loans and leases	3,998		3,998		5,682
Agricultural [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	7		7
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	7		7		13
Agricultural [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Commercial Leases [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	35,681		35,681
2022	33,040		33,040
2021	11,381		11,381
2020	9,943		9,943
2019	5,019		5,019
Prior	30,586		30,586
Revolving loans amortized cost	0		0
Total net loans and leases	125,650		125,650		111,649
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving loans amortized cost			0
Total	0	0	0	0
Commercial Leases [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	35,681		35,681
2022	33,040		33,040
2021	11,381		11,381
2020	9,943		9,943
2019	4,994		4,994
Prior	30,586		30,586
Revolving loans amortized cost	0		0
Total net loans and leases	125,625		125,625		111,568
Commercial Leases [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	25		25
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	25		25		81
Commercial Leases [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Commercial Leases [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Consumer and Other [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	1,661		1,661
2022	1,078		1,078
2021	466		466
2020	105		105
2019	67		67
Prior	1,577		1,577
Revolving loans amortized cost	599		599
Total net loans and leases	5,553		5,553		5,886
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2023			30
2022			3
2021			0
2020			0
2019			0
Prior			0
Revolving loans amortized cost			0
Total	15	$ 20	33	$ 38
Consumer and Other [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	1,470		1,470
2022	1,078		1,078
2021	466		466
2020	105		105
2019	67		67
Prior	1,552		1,552
Revolving loans amortized cost	599		599
Total net loans and leases	5,337		5,337		5,650
Consumer and Other [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	0		0		0
Consumer and Other [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	191		191
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	25		25
Revolving loans amortized cost	0		0
Total net loans and leases	216		216		236
Consumer and Other [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving loans amortized cost	0		0
Total net loans and leases	$ 0		$ 0		$ 0

Loans and Leases, Summary of Ch

Loans and Leases, Summary of Changes in Loans to Certain Directors and Executive Officers (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Summary of Changes in Loans to Certain Directors and Executive Officers [Roll Forward]
Balance at beginning of the period	$ 17,521	$ 18,128
New loans or advances during year	1,706	523
Repayments	(1,655)	(1,130)
Balance at end of period	$ 17,572	$ 17,521

Loans and Leases, Collateral De

Loans and Leases, Collateral Dependent Loans and Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	$ 14,064	$ 14,473
Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	13,391	14,302
Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	673	171
Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	13,302	14,302
Real Estate [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	13,302	14,302
Real Estate [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Commercial [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	1,450	1,114
Commercial [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	1,450	1,114
Commercial [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Agricultural [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	10,222	11,035
Agricultural [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	10,222	11,035
Agricultural [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Residential and Home Equity [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	1,630	2,153
Residential and Home Equity [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	1,630	2,153
Residential and Home Equity [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Construction [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Construction [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Construction [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Commercial & Industrial [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	584	0
Commercial & Industrial [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	89	0
Commercial & Industrial [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	495	0
Agricultural [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	7	13
Agricultural [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Agricultural [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	7	13
Commercial Leases [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Commercial Leases [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Commercial Leases [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Consumer and Other [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	171	158
Consumer and Other [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Consumer and Other [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	$ 171	$ 158

Loans and Leases, Changes in Al

Loans and Leases, Changes in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 71,112	$ 62,080	$ 66,885	$ 61,007
Provision / (recapture) for credit losses	3,000	1,499	7,000	2,606
Charge-offs	(15)	(68)	(47)	(362)
Recoveries	62	106	321	366
Net (charge-offs) / recoveries	47	38	274	4
Balance at end of period	74,159	63,617	74,159	63,617
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASC 326 [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				0
Commercial & Agricultural R/E [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	34,695	34,716	32,551	38,149
Provision / (recapture) for credit losses	(730)	(1,616)	1,244	(5,049)
Charge-offs	0	0	0	0
Recoveries	0	0	170	0
Net (charge-offs) / recoveries	0	0	170	0
Balance at end of period	33,965	33,100	33,965	33,100
Commercial & Agricultural R/E [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASC 326 [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				0
Construction [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	3,195	2,876	3,026	1,456
Provision / (recapture) for credit losses	417	119	586	1,539
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net (charge-offs) / recoveries	0	0	0	0
Balance at end of period	3,612	2,995	3,612	2,995
Construction [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASC 326 [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				0
Residential & Home Equity [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	7,179	6,874	7,508	2,847
Provision / (recapture) for credit losses	268	(15)	(78)	3,893
Charge-offs	0	0	(14)	0
Recoveries	11	6	42	125
Net (charge-offs) / recoveries	11	6	28	125
Balance at end of period	7,458	6,865	7,458	6,865
Residential & Home Equity [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASC 326 [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				0
Commercial & Agricultural [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	24,194	15,808	21,705	16,954
Provision / (recapture) for credit losses	2,748	3,063	5,196	2,058
Charge-offs	0	(48)	0	(324)
Recoveries	43	92	84	227
Net (charge-offs) / recoveries	43	44	84	(97)
Balance at end of period	26,985	18,915	26,985	18,915
Commercial & Agricultural [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASC 326 [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				0
Commercial Leases [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,657	1,645	1,924	938
Provision / (recapture) for credit losses	310	(57)	43	650
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net (charge-offs) / recoveries	0	0	0	0
Balance at end of period	1,967	1,588	1,967	1,588
Commercial Leases [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASC 326 [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				0
Consumer and Other [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	192	161	171	663
Provision / (recapture) for credit losses	(13)	5	9	(485)
Charge-offs	(15)	(20)	(33)	(38)
Recoveries	8	8	25	14
Net (charge-offs) / recoveries	(7)	(12)	(8)	(24)
Balance at end of period	$ 172	$ 154	$ 172	154
Consumer and Other [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASC 326 [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				$ 0

Deposits (Details)

Deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Certificates of deposit [Abstract]
Certificates of deposit less than or equal to $250,000	$ 308,171	$ 202,554
Certificates of deposit greater than $250,000	313,910	128,846
Total certificates of deposit	622,081	331,400
Maturities for Certificates of Deposit [Abstract]
2023	131,282
2024	461,680
2025	23,267
2026	4,494
2027 and beyond	1,358
Total certificates of deposit	$ 622,081	$ 331,400

Short-term Borrowings (Details)

Short-term Borrowings (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Short-term Borrowings Disclosure [Abstract]
Lines of credit committed	$ 2,200,000	$ 1,500,000
Average federal funds interest rate	5.25%
Interest rate	5.50%
Loans held for investment	$ 3,483,044	3,445,476
Carrying amount of securities	932,058	997,817
Fed account borrowing capacity	1,300,000
Advances from FHLB	0	$ 0
Federal Reserve Bank [Member]
Short-term Borrowings Disclosure [Abstract]
Lines of credit committed	1,200,000
Asset Pledged as Collateral [Member] | Federal Reserve Bank [Member]
Short-term Borrowings Disclosure [Abstract]
Loans held for investment	1,500,000
Carrying amount of securities	147,700
FHLB of San Francisco [Member]
Short-term Borrowings Disclosure [Abstract]
Lines of credit committed	796,700
Debt instrument, collateral amount	$ 1,300,000
Interest rate	5.70%

Employee Benefit Plans (Details

Employee Benefit Plans (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) Contribution shares	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) shares
Executive Retirement Plan, Life Insurance Arrangements and Senior Management Retention Plan [Abstract]
Net gains (loss) on deferred compensation plan investments	$ (304)	$ 352	$ 1,894	$ (227)
Executive Officers [Member]
Executive Retirement Plan, Life Insurance Arrangements and Senior Management Retention Plan [Abstract]
Number of Contributions of Performance Component | Contribution			2
Number of Contributions of Performance Component Based on Profitability | Contribution			1
Employer contribution			$ 6,800	5,200
Carrying value of liability	$ 57,000		$ 57,000		$ 57,000
Common stock held as investments in Rabbi Trust of ERP (in shares) | shares	49,121		49,121		50,196
Common stock held as investments in Rabbi Trust of ERP, historical cost basis amount	$ 31,600		$ 31,600		$ 31,400
Net gains (loss) on deferred compensation plan investments			1,600	(500)
Senior Level Employees [Member] | Senior Management Retention Plan [Member]
Executive Retirement Plan, Life Insurance Arrangements and Senior Management Retention Plan [Abstract]
Employer contribution			3,100	2,200
Carrying value of liability	$ 17,100		$ 17,100		$ 13,600
Common stock held as investments in Rabbi Trust of ERP (in shares) | shares	18,161		18,161		15,998
Common stock held as investments in Rabbi Trust of ERP, historical cost basis amount	$ 13,000		$ 13,000		$ 10,800
Net gains (loss) on deferred compensation plan investments			$ 300	$ 300

Fair Value Measurements, Assets

Fair Value Measurements, Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financial Assets [Abstract]
Non-marketable securities	$ 15,549	$ 15,549
Recurring [Member]
Financial Assets [Abstract]
Cash and cash equivalents	668,361	588,257
Held-to-maturity securities	636,623	688,393
Non-marketable securities	15,549	15,549
Loans and leases, net	3,263,858	3,335,042
Bank-owned life insurance	67,094	73,038
Financial Liabilities [Abstract]
Total deposits	4,740,943	4,751,441
Subordinated debentures	12,206	12,211
Recurring [Member] | Level 1 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	668,361	588,257
Held-to-maturity securities	0	0
Non-marketable securities	0	0
Loans and leases, net	0	0
Bank-owned life insurance	67,094	73,038
Financial Liabilities [Abstract]
Total deposits	0	0
Subordinated debentures	0	0
Recurring [Member] | Level 2 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Held-to-maturity securities	579,814	645,859
Non-marketable securities	0	0
Loans and leases, net	0	0
Bank-owned life insurance	0	0
Financial Liabilities [Abstract]
Total deposits	4,126,686	4,427,869
Subordinated debentures	12,206	12,211
Recurring [Member] | Level 3 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Held-to-maturity securities	56,809	42,534
Non-marketable securities	15,549	15,549
Loans and leases, net	3,263,858	3,335,042
Bank-owned life insurance	0	0
Financial Liabilities [Abstract]
Total deposits	614,257	323,572
Subordinated debentures	0	0
Recurring [Member] | Carrying Amount [Member]
Financial Assets [Abstract]
Cash and cash equivalents	668,361	588,257
Held-to-maturity securities	825,565	844,953
Non-marketable securities	15,549	15,549
Loans and leases, net	3,483,044	3,445,476
Bank-owned life insurance	67,094	73,038
Financial Liabilities [Abstract]
Total deposits	4,748,767	4,759,269
Subordinated debentures	$ 10,310	$ 10,310

Fair Value Measurements, Asse_2

Fair Value Measurements, Assets Measured at Fair Value on a Recurring and Non-recurring Basis (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		$ 106,493	$ 152,864
U.S. Treasury Notes [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities			4,964
Mortgage-Backed Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities	[1]	92,118	132,528
Corporate Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		9,893	9,581
Other [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		310	310
Recurring [Member] | U.S. Treasury Notes [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities			4,964
Recurring [Member] | U.S. Government-Sponsored Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		3,609	4,427
Recurring [Member] | Mortgage-Backed Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		92,118	132,528
Recurring [Member] | Collateralized Mortgage Obligations [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		563	1,054
Recurring [Member] | Corporate Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		9,893	9,581
Recurring [Member] | Other [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		310	310
Recurring [Member] | Level 1 [Member] | U.S. Treasury Notes [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities			4,964
Recurring [Member] | Level 1 [Member] | U.S. Government-Sponsored Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Level 1 [Member] | Mortgage-Backed Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Level 1 [Member] | Collateralized Mortgage Obligations [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Level 1 [Member] | Corporate Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Level 1 [Member] | Other [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Level 2 [Member] | U.S. Treasury Notes [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities			0
Recurring [Member] | Level 2 [Member] | U.S. Government-Sponsored Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		3,609	4,427
Recurring [Member] | Level 2 [Member] | Mortgage-Backed Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		92,118	132,528
Recurring [Member] | Level 2 [Member] | Collateralized Mortgage Obligations [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		563	1,054
Recurring [Member] | Level 2 [Member] | Corporate Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		9,893	9,581
Recurring [Member] | Level 2 [Member] | Other [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		310	310
Recurring [Member] | Level 3 [Member] | U.S. Treasury Notes [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities			0
Recurring [Member] | Level 3 [Member] | U.S. Government-Sponsored Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Level 3 [Member] | Mortgage-Backed Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Level 3 [Member] | Collateralized Mortgage Obligations [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Level 3 [Member] | Corporate Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Level 3 [Member] | Other [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		0	0
Recurring [Member] | Carrying Amount [Member] | U.S. Treasury Notes [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities			4,964
Recurring [Member] | Carrying Amount [Member] | U.S. Government-Sponsored Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		3,609	4,427
Recurring [Member] | Carrying Amount [Member] | Mortgage-Backed Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		92,118	132,528
Recurring [Member] | Carrying Amount [Member] | Collateralized Mortgage Obligations [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		563	1,054
Recurring [Member] | Carrying Amount [Member] | Corporate Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		9,893	9,581
Recurring [Member] | Carrying Amount [Member] | Other [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		310	310
Nonrecurring [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Collateral dependent loans		13,480	14,473
Other real estate owned		873	873
Nonrecurring [Member] | Level 1 [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Collateral dependent loans		0	0
Other real estate owned		0	0
Nonrecurring [Member] | Level 2 [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Collateral dependent loans		0	0
Other real estate owned		0	0
Nonrecurring [Member] | Level 3 [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Collateral dependent loans		13,480	14,473
Other real estate owned		873	873
Nonrecurring [Member] | Carrying Amount [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Collateral dependent loans		13,480	14,473
Other real estate owned		$ 873	$ 873
[1]All mortgage-backed securities and collateralized mortgage obligations were issued by an agency or government sponsored entity of the U.S. Government.

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Off Balance Sheet Commitments [Abstract]
Reserve for unfunded loan commitments	$ 2,100	$ 2,100
Remaining commitments to LIHTC	$ 17,500	19,700
Minimum [Member]
Off Balance Sheet Commitments [Abstract]
Off balance sheet risks maturity period	1 month
Maximum [Member]
Off Balance Sheet Commitments [Abstract]
Off balance sheet risks maturity period	60 months
Commitments to Extend Credit [Member]
Off Balance Sheet Commitments [Abstract]
Off-balance sheet risks, amount, liability	$ 1,156,479	1,141,036
Unsecured commitments	19,816	20,401
Stand-by Letters of Credit [Member]
Off Balance Sheet Commitments [Abstract]
Off-balance sheet risks, amount, liability	16,802	17,138
Unsecured commitments	$ 7,970	$ 7,954