Farmers & Merchants Bancorp (FMCB) 10-Q 9 May 24 2024 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2024	Apr. 30, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
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		742,095

UNAUDITED CONSOLIDATED BALANCE

UNAUDITED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
ASSETS
Cash and due from banks	$ 65,796	$ 72,267
Interest bearing deposits with banks	672,601	338,375
Total cash and cash equivalents	738,397	410,642
Securities available-for-sale, amortized cost $259,318 and $199,374, respectively	239,856	182,512
Securities held-to-maturity, fair value $649,775 and $671,585 respectively	806,971	817,688
Allowance for credit losses - securities held-to-maturity	(450)	(450)
Total investment securities	1,046,377	999,750
Non-marketable securities, at cost	15,549	15,549
Loans and leases held-for-investment, net of unearned income	3,696,295	3,654,689
Allowance for credit losses - loans and leases	(75,018)	(74,965)
Loans and leases held for investment, net	3,621,277	3,579,724
Bank-owned life insurance	75,525	74,931
Premises and equipment, net	51,618	51,907
Deferred income tax assets	34,818	39,979
Accrued interest receivable	23,740	28,520
Goodwill	11,183	11,183
Other intangibles	2,099	2,236
Other real estate owned	873	873
Other assets	93,117	93,634
Total Assets	5,714,573	5,308,928
Deposits:
Non-interest bearing	1,410,487	1,482,571
Interest bearing:
Demand	1,038,920	933,417
Savings and money market	1,632,720	1,607,479
Certificates of deposit	877,462	644,628
Total interest bearing	3,549,102	3,185,524
Total deposits	4,959,589	4,668,095
Federal Home Loan Bank advances	100,000	0
Subordinated debentures	10,310	10,310
Interest payable and other liabilities	79,457	80,768
Total Liabilities	5,149,356	4,759,173
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, 742,770 and 747,971 issued and outstanding at March 31, 2024 and December 31, 2023, respectively	7	7
Additional paid-in capital	31,401	36,852
Retained earnings	548,123	525,360
Accumulated other comprehensive loss, net of taxes	(14,314)	(12,464)
TOTAL SHAREHOLDERS' EQUITY	565,217	549,755
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 5,714,573	$ 5,308,928

UNAUDITED CONSOLIDATED BALANC_2

UNAUDITED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
UNAUDITED CONSOLIDATED BALANCE SHEETS [Abstract]
Securities available-for-sale, amortized cost	$ 259,318	$ 199,374
Securities held-to-maturity, fair value	$ 649,775	$ 671,585
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 issued (in shares)	742,770	747,971
Common Stock, shares outstanding (in shares)	742,770	747,971

UNAUDITED CONSOLIDATED STATEMEN

UNAUDITED CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest income
Interest and fees on loans and leases	$ 55,408	$ 48,008
Interest and dividends on investment securities	6,703	5,663
Interest on deposits with others	4,530	5,961
Total interest income	66,641	59,632
Interest expense
Deposits	14,645	3,714
Borrowed funds	62	0
Subordinated debentures	221	196
Total interest expense	14,928	3,910
Net interest income	51,713	55,722
Provision for credit losses	0	1,500
Net interest income after provision for credit losses	51,713	54,222
Non-interest income
Card processing	1,629	1,591
Gain on BOLI death benefit	0	4,346
Net gain on deferred compensation benefits	1,158	896
Service charges on deposit accounts	748	634
Increase in cash surrender value of BOLI	595	444
Net loss on sale of securities available-for-sale	0	(5,686)
Other	945	1,235
Total non-interest income	5,075	3,460
Non-interest expense
Salaries and employee benefits	17,503	19,584
Data Processing	1,455	1,260
Occupancy	1,232	1,180
Net gain on deferred compensation benefits	1,158	896
Deposit insurance	712	692
Professional services	541	682
Marketing	480	470
Other	2,440	3,419
Total non-interest expense	25,521	28,183
INCOME BEFORE INCOME TAXES	31,267	29,499
Income tax expense	8,544	5,952
NET INCOME	$ 22,723	$ 23,547
Earnings per common share:
Basic (in dollars per share)	$ 30.56	$ 30.8
Diluted (in dollars per share)	$ 30.56	$ 30.8
Weighted average number of common shares
Basic (in shares)	743,515	764,603
Diluted (in shares)	743,515	764,603

UNAUDITED CONSOLIDATED STATEM_2

UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 22,723	$ 23,547
Other comprehensive income
Unrealized (losses)/gains on available-for-sale securities	(2,600)	2,362
Reclassification adjustment for losses on available-for-sale securities	0	5,685
Amortization of unrealized loss on securities transferred to held-to-maturity	(27)	(30)
Net unrealized (losses)/gains on available-for-sale securities	(2,627)	8,017
Income tax benefit/(expense)	777	(2,379)
Other comprehensive (loss)/income, net of tax	(1,850)	5,638
Total comprehensive income	$ 20,873	$ 29,185

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	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance at Dec. 31, 2022	$ 8	$ 57,206	$ 449,932	$ (21,838)	$ 485,308
Balance (in shares) at Dec. 31, 2022	768,337
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	0	23,547	0	23,547
Other comprehensive income (loss), net of tax	0	0	0	5,638	5,638
Repurchase of common stock	$ 0	(5,591)	0	0	(5,591)
Repurchase of common stock (in shares)	(5,406)
Balance at Mar. 31, 2023	$ 8	51,615	473,479	(16,200)	508,902
Balance (in shares) at Mar. 31, 2023	762,931
Balance at Dec. 31, 2023	$ 7	36,852	525,360	(12,464)	$ 549,755	$ 40	$ 40
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible Enumeration]						fmcb:AccountingStandardsUpdate202302Member	fmcb:AccountingStandardsUpdate202302Member
Balance (in shares) at Dec. 31, 2023	747,971				747,971
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	0	22,723	0	$ 22,723
Other comprehensive income (loss), net of tax	0	0	0	(1,850)	(1,850)
Repurchase of common stock	$ 0	(5,451)	0	0	(5,451)
Repurchase of common stock (in shares)	(5,201)
Balance at Mar. 31, 2024	$ 7	$ 31,401	$ 548,123	$ (14,314)	$ 565,217
Balance (in shares) at Mar. 31, 2024	742,770				742,770

UNAUDITED CONSOLIDATED STATEM_4

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net income	$ 22,723	$ 23,547
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	0	1,500
Depreciation and amortization	698	596
Net amortization of securities premiums and discounts	(320)	33
Increase in cash surrender value of BOLI	(595)	(444)
Gain on BOLI death benefit	0	(4,346)
Decrease in deferred income taxes, net	3,296	3,933
Loss on sale of securities available-for-sale	0	5,686
Net changes in:
Other assets	8,502	6,307
Other liabilities	477	4,864
Net cash provided by operating activities	34,781	41,676
Cash flows from investing activities:
Net change in loans and leases held-for-investment	(41,541)	70,927
Purchase of available-for-sale securities	(63,764)	(3,585)
Purchase of held-to-maturity securities	(1,130)	(1,350)
Proceeds from sales, maturities, calls and pay downs of available-for-sale securities	4,318	40,348
Proceeds from maturities, calls and pay downs of held-to-maturity securities	11,743	10,817
Purchase of premises and equipment	(410)	(1,543)
Purchase of other investments	(2,285)	(2,008)
Proceeds from bank-owned life insurance	0	11,752
Net cash (used in)/ provided by investing activities	(93,069)	125,358
Cash flows from financing activities:
Net increase/(decrease) in deposits	291,494	(220,107)
Federal Home Loan Bank advances	100,000	0
Net cash used in share repurchases of common stock	(5,451)	(5,591)
Net cash provided by (used in) financing activities	386,043	(225,698)
Net change in cash and cash equivalents	327,755	(58,664)
Cash and cash equivalents, beginning of period	410,642	588,257
Cash and cash equivalents, end of period	738,397	529,593
Supplemental disclosures of cash flow information:
Cash paid for interest	12,852	3,389
Income taxes paid	0	1
Supplemental disclosures of non-cash transactions:
Net change in unrealized gain/(losses) on securities available-for-sale	$ 2,600	$ (8,047)

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 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, 2023 filed with the SEC on March 14, 2024 and Item 2 - Management’s Discussion and Analysis of Financial Condition and Results of Operations 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 2023 Form 10-K. Interim results are not necessarily indicative of results for a full year or any other interim period. Recently Adopted Accounting Standards — The Accounting Standards Codification™ (“ASC”) is the FASB officially recognized source of authoritative GAAP applicable to all public and non-public non-governmental entities. Periodically, the FASB will issue Accounting Standard updates (“ASU”) to its ASC. Rules and interpretive releases of the SEC under the authority of the federal securities laws are also sources of authoritative GAAP for the Company as an SEC registrant. All other accounting literature is non-authoritative. On January 1, 2024, the company adopted the 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 company adopted this standard on January 1, 2024, with no material impact on the Company’s Consolidated Financial Statements. On January 1, 2024, the Company adopted 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 Investments – Equity Method and Joint Ventures: Income Taxes a $40,000 cumulative-effect adjustment to retained earnings under the modified retrospective method. Under the proportional amortization method the amortization of the LIHTC investments, income tax credits and other income tax benefits are now recognized in the income statement as a component of income tax expense (benefit) rather than other non-interest expense. 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 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) In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Updated and Simplification Initiative In December 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures” In December 2023, the FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.”

Investment Securities

Investment Securities	3 Months Ended
	Mar. 31, 2024
Investment Securities [Abstract]
Investment Securities	Note 2—Investment Securities The amortized cost, fair values, and unrealized gains and losses of the securities available-for-sale are as follows: Amortized Gross Unrealized (Dollars in thousands) Cost Gains Losses Fair As of March 31, 2024 U.S. Government-sponsored securities $ 3,057 $ 9 $ 18 $ 3,048 Mortgage-backed securities (1) 235,499 1,739 21,145 216,093 Collateralized mortgage obligations (1) 5,695 - 41 5,654 Corporate securities 14,757 34 40 14,751 Other 310 - - 310 Total available-for-sale securities $ 259,318 $ 1,782 $ 21,244 $ 239,856 (1) collateralized mortgage obligations Amortized Gross Unrealized (Dollars in thousands) Cost Gains Losses Fair As of December 31, 2023 U.S. Government-sponsored securities $ 3,230 $ 12 $ 18 $ 3,224 Mortgage-backed securities (1) 180,543 3,022 19,727 163,838 Collateralized mortgage obligations (1) 548 - 13 535 Corporate securities 14,743 41 179 14,605 Other 310 - - 310 Total available-for-sale securities $ 199,374 $ 3,075 $ 19,937 $ 182,512 (1) and collateralized mortgage obligations The book values, estimated fair values and unrealized gains and losses of investments classified as held-to-maturity are as follows: Allowance Amortized Gross Unrealized for Credit (Dollars in thousands) Cost Gains Losses Fair Value Losses As of March 31, 2024 Mortgage-backed securities (1) $ 656,028 $ 3 $ 142,770 $ 513,261 $ - Collateralized mortgage obligations (1) 72,950 - 14,231 58,719 - Municipal securities 77,993 89 287 77,795 450 Total held-to-maturity securities $ 806,971 $ 92 $ 157,288 $ 649,775 $ 450 (1) All mortgage-backed securities and collateralized mortgage obligations . Allowance Amortized Gross Unrealized for Credit (Dollars in thousands) Cost Gains Losses Fair Value Losses As of December 31, 2023 Mortgage-backed securities (1) $ 664,728 $ 30 $ 132,043 $ 532,715 $ - Collateralized mortgage obligations (1) 74,170 - 14,017 60,153 - Municipal securities 78,790 107 180 78,717 450 Total held-to-maturity securities $ 817,688 $ 137 $ 146,240 $ 671,585 $ 450 (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: March 31, 2024 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. Government-sponsored securities $ 24 $ - $ 1,148 $ 18 $ 1,172 $ 18 Mortgage-backed securities (1) 4,560 51 77,695 21,094 82,255 21,145 Collateralized mortgage obligations (1) 5,138 29 516 12 5,654 41 Corporate securities - - 9,989 40 9,989 40 Total available-for-sale securities $ 9,722 $ 80 $ 89,348 $ 21,164 $ 99,070 $ 21,244 (1) All mortgage-backed securities and collateralized mortgage obligations December 31, 2023 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. Government-sponsored securities $ 33 $ - $ 1,235 $ 18 $ 1,268 $ 18 Mortgage-backed securities (1) 1,629 11 80,746 19,716 82,375 19,727 Collateralized Mortgage Obligations (1) - - 535 13 535 13 Corporate securities - - 9,853 179 9,853 179 Total available-for-sale securities $ 1,662 $ 11 $ 92,369 $ 19,926 $ 94,031 $ 19,937 (1) All mortgage-backed securities and collateralized mortgage obligations As of March 31, 2024 the Company held 182 available-for-sale securities of which 6 were in an unrealized loss position for less than twelve months and 138 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 than not 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: March 31, 2024 (Dollars in thousands) Municipal securities Mortgage-backed securities Collateralized mortgage obligations Total Allowance for credit losses - securities Beginning balance $ 450 $ - $ - $ 450 Provision for credit losses - - - - Ending balance $ 450 $ - $ - $ 450 December 31, 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 The amortized cost and estimated fair values of investment securities at March 31, 2024 by contractual final maturity are shown in the following table: Available-for-Sale Held-to-Maturity (Dollars in thousands) Amortized Cost Fair Value Amortized Cost Fair Value Securities maturing in: One year or less $ 424 $ 423 $ 2,230 $ 2,230 After one year through five years 20,439 20,242 18,087 17,787 After five years through ten years 5,402 5,228 21,009 19,842 After ten years 233,053 213,963 765,645 609,916 Total $ 259,318 $ 239,856 $ 806,971 $ 649,775 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 tables summarize the amortized cost of held-to-maturity municipal securities by credit rating as of the dates indicated: Held-to-Maturity Amortized Cost (Dollars in thousands) AAA/AA/A BBB/BB/B Not Rated Total March 31, 2024 Municipal securities $ 20,209 $ 397 $ 57,387 $ 77,993 Total $ 20,209 $ 397 $ 57,387 $ 77,993 As of March 31, 2024, there were no past due principal or interest payments associated with these securities. Held-to-Maturity Amortized Cost (Dollars in thousands) AAA/AA/A BBB/BB/B Not Rated Total December 31, 2023 Municipal securities $ 20,203 $ 395 $ 58,192 $ 78,790 Total $ 20,203 $ 395 $ 58,192 $ 78,790 Proceeds from sales and calls of these securities were as follows: (Dollars in thousands) Gross Proceeds Gross Gains Gross Losses Three months ended March 31, 2024 $ - $ - $ - Three months ended March 31, 2023 $ 30,482 $ - $ 5,686 Pledged Securities As of March 31, 2024, investment securities carried at $661.3 million were pledged to secure public deposits, Federal Home Loan Bank (“FHLB”) borrowings, and other government agency deposits as required by law. The amount of investments pledged was $794.1 million at December 31, 2023.

Loans and Leases

Loans and Leases	3 Months Ended
	Mar. 31, 2024
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) March 31, 2024 December 31, 2023 Loans and leases held-for-investment, net Real estate: Commercial $ 1,352,014 $ 1,323,038 Agricultural 726,041 742,009 Residential and home equity 405,526 399,982 Construction 227,415 212,362 Total real estate 2,710,996 2,677,391 Commercial & industrial 497,028 499,373 Agricultural 317,955 313,737 Commercial leases 174,657 169,684 Consumer and other 5,801 5,212 Total gross loans and leases 3,706,437 3,665,397 Unearned income (10,142 ) (10,708 ) Total net loans and leases 3,696,295 3,654,689 Allowance for credit losses (75,018 ) (74,965 ) Total loans and leases held-for-investment, net $ 3,621,277 $ 3,579,724 At March 31, 2024, the portion of loans that were approved for pledging as collateral on borrowing lines with the FHLB and the Federal Reserve Bank (“FRB”) were $1.3 billion and $1.6 billion, respectively. The borrowing capacity on these loans was $767.7 million from FHLB and $1.2 billion from the FRB at March 31, 2024. T he 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: March 31, 2024 (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 $ 1,344,380 $ - $ - $ - $ - $ 1,344,380 Agricultural 715,367 7,124 3,550 - 10,674 726,041 Residential and home equity 404,832 694 - - 694 405,526 Construction 227,415 - - - - 227,415 Total real estate 2,691,994 7,818 3,550 - 11,368 2,703,362 Commercial & industrial 497,028 - - - - 497,028 Agricultural 317,955 - - - - 317,955 Commercial leases 172,149 - - - - 172,149 Consumer and other 5,767 34 - - 34 5,801 Total loans and leases, net $ 3,684,893 $ 7,852 $ 3,550 $ - $ 11,402 $ 3,696,295 December 31, 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 $ 1,314,928 $ - $ - $ - $ - $ 1,314,928 Agricultural 742,009 - - - - 742,009 Residential and home equity 399,946 36 - - 36 399,982 Construction 212,362 - - - - 212,362 Total real estate 2,669,245 36 - - 36 2,669,281 Commercial & industrial 499,341 32 - - 32 499,373 Agricultural 313,737 - - - - 313,737 Commercial leases 167,086 - - - - 167,086 Consumer and other 5,209 3 - - 3 5,212 Total loans and leases, net $ 3,654,618 $ 71 $ - $ - $ 71 $ 3,654,689 The Company did not enter into any loan modifications with borrowers experiencing financial difficulty during the three months ended March 31, 2024 or 2023. When borrowers are experiencing financial difficulty, the Company may agree to modify the contractual terms of a loan to a borrower in order to assist the borrower in repaying principal and interest owed to the Company. The Company’s modifications of loans to borrowers experiencing financial difficulty are generally in the form of term extensions, repayment plans, payment deferrals, forbearance agreements, interest rate reductions, forgiveness of interest and/or fees, or any combination thereof. Commercial loans modified to borrowers experiencing financial difficulty are primarily loans that are substandard or non-accrual, where the maturity date was extended and/or the modified interest rate and payment terms are not commensurate with the current market. Modifications on personal real estate loans are primarily those placed on forbearance plans, repayment plans, or deferral plans where monthly payments are suspended for a period of time or past due amounts are paid off over a certain period of time in the future or set up as a balloon payment at maturity. Modifications to certain credit card and other small consumer loans are often modified under debt counseling programs that can reduce the contractual rate or, in certain instances, forgive certain fees and interest charges. Other consumer loans modified to borrowers experiencing financial difficulty consist of various other workout arrangements with consumer customers. There were no loans that were modified within the last 12 months that had a payment default or were past due during the three months ended March 31, 2024. The Company assigns a risk rating to all loans and leases and periodically performs detailed reviews of all such loans and leases over a certain threshold to identify credit risks and assess overall collectability. Risk ratings can be grouped into five major categories, defined as follows: Pass and watch — A pass loan or lease is a strong credit with no existing or known potential weaknesses deserving of management’s close attention. This category also includes “Watch” loans, which is a loan with an emerging weakness in either the individual credit or industry that requires additional attention. A credit may also be classified Watch if cash flows have not yet stabilized, such as in the case of a development project. Special mention Substandard Doubtful Loss 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. March 31, 2024 (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 $ 1,337,274 $ 7,106 $ - $ - $ 1,344,380 $ 22,414 Agricultural 698,309 27,186 546 - 726,041 11,377 Residential and home equity 404,754 126 646 - 405,526 7,721 Construction 227,415 - - - 227,415 4,616 Total real estate 2,667,752 34,418 1,192 - 2,703,362 46,128 Commercial & industrial 482,584 13,950 494 - 497,028 11,559 Agricultural 315,136 2,764 55 - 317,955 10,292 Commercial leases 166,044 6,105 - - 172,149 6,923 Consumer and other 5,572 - 229 - 5,801 116 Total loans and leases, net $ 3,637,088 $ 57,237 $ 1,970 $ - $ 3,696,295 $ 75,018 December 31, 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 $ 1,308,717 $ 6,211 $ - $ - $ 1,314,928 $ 26,093 Agricultural 729,135 12,329 545 - 742,009 7,744 Residential and home equity 399,217 - 765 - 399,982 7,770 Construction 212,362 - - - 212,362 4,432 Total real estate 2,649,431 18,540 1,310 - 2,669,281 46,039 Commercial & industrial 486,439 12,458 476 - 499,373 13,380 Agricultural 310,496 3,236 5 - 313,737 8,872 Commercial leases 167,080 6 - - 167,086 6,537 Consumer and other 5,036 - 176 - 5,212 137 Total loans and leases, net $ 3,618,482 $ 34,240 $ 1,967 $ - $ 3,654,689 $ 74,965 The following table presents outstanding loan and lease balances held-for-investment net of unearned income 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 follows: March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (Dollars in thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Total Net loans and leases held-for-investment Real estate: Commercial Pass $ 30,385 $ 120,014 $ 166,306 $ 219,834 $ 141,997 $ 321,074 $ 337,664 $ 1,337,274 Special mention - - 3,664 - - 1,939 1,503 7,106 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial $ 30,385 $ 120,014 $ 169,970 $ 219,834 $ 141,997 $ 323,013 $ 339,167 $ 1,344,380 Commercial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 2,706 $ 36,961 $ 70,840 $ 40,049 $ 49,772 $ 166,855 $ 331,126 $ 698,309 Special mention - - - - 800 10,172 16,214 27,186 Substandard - - - - - 546 - 546 Doubtful - - - - - - - - Total Agricultural $ 2,706 $ 36,961 $ 70,840 $ 40,049 $ 50,572 $ 177,573 $ 347,340 $ 726,041 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential and home equity Pass $ 11,492 $ 40,743 $ 61,230 $ 87,405 $ 77,721 $ 80,780 $ 45,383 $ 404,754 Special mention - - - - - 126 - 126 Substandard - - - - - 646 - 646 Doubtful - - - - - - - - Total Residential and home equity $ 11,492 $ 40,743 $ 61,230 $ 87,405 $ 77,721 $ 81,552 $ 45,383 $ 405,526 Residential and home equity Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Construction Pass $ 3,116 $ - $ 1,500 $ - $ - $ 1,575 $ 221,224 $ 227,415 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total construction $ 3,116 $ - $ 1,500 $ - $ - $ 1,575 $ 221,224 $ 227,415 Construction Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Total Real estate $ 47,699 $ 197,718 $ 303,540 $ 347,288 $ 270,290 $ 583,713 $ 953,114 $ 2,703,362 Commercial & industrial Pass $ 5,994 $ 47,400 $ 24,885 $ 20,443 $ 5,991 $ 9,417 $ 368,454 $ 482,584 Special mention - 2,281 25 4,167 395 - 7,082 13,950 Substandard - - - 41 - 453 - 494 Doubtful - - - - - - - - Total Commercial & industrial $ 5,994 $ 49,681 $ 24,910 $ 24,651 $ 6,386 $ 9,870 $ 375,536 $ 497,028 Commercial & industrial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 1,066 $ 3,937 $ 4,138 $ 2,140 $ 652 $ 2,724 $ 300,479 $ 315,136 Special mention - - 50 - - - 2,714 2,764 Substandard - - - - - 4 51 55 Doubtful - - - - - - - - Total Agricultural $ 1,066 $ 3,937 $ 4,188 $ 2,140 $ 652 $ 2,728 $ 303,244 $ 317,955 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (Dollars in thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Total Net loans and leases held for investment Commercial leases Pass $ 9,285 $ 79,904 $ 25,545 $ 10,188 $ 8,987 $ 32,135 $ - $ 166,044 Special mention 594 - 5,511 - - - - 6,105 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial leases $ 9,879 $ 79,904 $ 31,056 $ 10,188 $ 8,987 $ 32,135 $ - $ 172,149 Commercial leases Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer and other Pass $ 443 $ 1,628 $ 824 $ 236 $ 34 $ 1,746 $ 661 $ 5,572 Special mention - - - - - - - - Substandard 206 - - - - 23 - 229 Doubtful - - - - - - - - Total Consumer and other $ 649 $ 1,628 $ 824 $ 236 $ 34 $ 1,769 $ 661 $ 5,801 Consumer and other Current-period gross charge-offs $ 10 $ - $ - $ - $ - $ - $ - $ 10 Total net loans and leases Pass $ 64,487 $ 330,587 $ 355,268 $ 380,295 $ 285,154 $ 616,306 $ 1,604,991 $ 3,637,088 Special mention 594 2,281 9,250 4,167 1,195 12,237 27,513 57,237 Substandard 206 - - 41 - 1,672 51 1,970 Doubtful - - - - - - - - Total net loans and leases $ 65,287 $ 332,868 $ 364,518 $ 384,503 $ 286,349 $ 630,215 $ 1,632,555 $ 3,696,295 Total current-period gross charge-offs $ 10 $ - $ - $ - $ - $ - $ - $ 10 December 31, 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 $ 121,418 $ 169,171 $ 221,708 $ 143,502 $ 67,505 $ 261,344 $ 324,069 $ 1,308,717 Special mention - 2,395 - - - 2,216 1,600 6,211 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial $ 121,418 $ 171,566 $ 221,708 $ 143,502 $ 67,505 $ 263,560 $ 325,669 $ 1,314,928 Commercial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 37,849 $ 71,367 $ 40,848 $ 50,445 $ 12,008 $ 165,267 $ 351,351 $ 729,135 Special mention - - - 594 2,020 9,715 - 12,329 Substandard - - - - - 545 - 545 Doubtful - - - - - - - - Total Agricultural $ 37,849 $ 71,367 $ 40,848 $ 51,039 $ 14,028 $ 175,527 $ 351,351 $ 742,009 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential and home equity Pass $ 41,173 $ 62,505 $ 88,559 $ 78,810 $ 13,299 $ 70,339 $ 44,532 $ 399,217 Special mention - - - - - - - - Substandard - - - - - 765 - 765 Doubtful - - - - - - - - Total Residential and home equity $ 41,173 $ 62,505 $ 88,559 $ 78,810 $ 13,299 $ 71,104 $ 44,532 $ 399,982 Residential and home equity Current-period gross charge-offs $ - $ - $ - $ - $ - $ 14 $ - $ 14 Construction Pass $ - $ 2,500 $ - $ - $ 1,575 $ - $ 208,287 $ 212,362 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total construction $ - $ 2,500 $ - $ - $ 1,575 $ - $ 208,287 $ 212,362 Construction Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Total Real estate $ 200,440 $ 307,938 $ 351,115 $ 273,351 $ 96,407 $ 510,191 $ 929,839 $ 2,669,281 Commercial & industrial Pass $ 49,162 $ 25,795 $ 21,695 $ 7,193 $ 4,123 $ 6,674 $ 371,797 $ 486,439 Special mention 2,500 27 4,903 466 - - 4,562 12,458 Substandard - - - - - 476 - 476 Doubtful - - - - - - - - Total Commercial & industrial $ 51,662 $ 25,822 $ 26,598 $ 7,659 $ 4,123 $ 7,150 $ 376,359 $ 499,373 Commercial & industrial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 3,013 $ 4,585 $ 2,296 $ 688 $ 1,026 $ 2,116 $ 296,772 $ 310,496 Special mention - 52 75 - - - 3,109 3,236 Substandard - - - - 5 - - 5 Doubtful - - - - - - - - Total Agricultural $ 3,013 $ 4,637 $ 2,371 $ 688 $ 1,031 $ 2,116 $ 299,881 $ 313,737 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - December 31, 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 Commercial leases Pass $ 81,287 $ 31,954 $ 10,786 $ 9,514 $ 4,667 $ 28,872 $ - $ 167,080 Special mention - - - - 6 - - 6 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial leases $ 81,287 $ 31,954 $ 10,786 $ 9,514 $ 4,673 $ 28,872 $ - $ 167,086 Commercial leases Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer and other Pass $ 1,650 $ 930 $ 375 $ 48 $ 45 $ 1,400 $ 588 $ 5,036 Special mention - - - - - - - - Substandard 152 - - - - 24 - 176 Doubtful - - - - - - - - Total Consumer and other $ 1,802 $ 930 $ 375 $ 48 $ 45 $ 1,424 $ 588 $ 5,212 Consumer and other Current-period gross charge-offs $ 41 $ 3 $ - $ - $ - $ 2 $ - $ 46 Total net loans and leases Pass $ 335,552 $ 368,807 $ 386,267 $ 290,200 $ 104,248 $ 536,012 $ 1,597,396 $ 3,618,482 Special mention 2,500 2,474 4,978 1,060 2,026 11,931 9,271 34,240 Substandard 152 - - - 5 1,810 - 1,967 Doubtful - - - - - - - - Total net loans and leases $ 338,204 $ 371,281 $ 391,245 $ 291,260 $ 106,279 $ 549,753 $ 1,606,667 $ 3,654,689 Total current-period gross charge-offs $ 41 $ 3 $ - $ - $ - $ 16 $ - $ 60 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 three months ended March 31, 2024 and year ended December 31, 2023. 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 collectibility or have other unfavorable features. A summary of the changes in those loans is as follows: March 31, December 31, (Dollars in thousands) 2024 2023 Balance at beginning of the period $ 17,035 $ 17,521 New loans or advances during year 250 1,706 Repayments (89 ) (2,192 ) Balance at end of period $ 17,196 $ 17,035 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 three months ended March 31, 2024, 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 March 31, 2024 and December 31, 2023, respectively: March 31, 2024 (Dollars in thousands) Real Estate Vehicles and Equipment Total Collateral dependent loans and leases Real estate: Commercial $ - $ - $ - Agricultural 550 - 550 Residential and home equity 642 - 642 Construction - - - Total real estate 1,192 - 1,192 Commercial & industrial - 450 450 Agricultural - - - Commercial leases - - - Consumer and other - - - Total gross loans and leases $ 1,192 $ 450 $ 1,642 December 31, 2023 (Dollars in thousands) Real Estate Vehicles and Equipment Total Collateral dependent loans and leases Real estate: Commercial $ 1,517 $ - $ 1,517 Agricultural 6,118 - 6,118 Residential and home equity 1,607 - 1,607 Construction - - - Total real estate 9,242 - 9,242 Commercial & industrial - 473 473 Agricultural - 5 5 Commercial leases - - - Consumer and other - 164 164 Total gross loans and leases $ 9,242 $ 642 $ 9,884 Changes in the allowance for credit losses are as follows: For the Three Months Ended March 31, 2024 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of period $ 33,837 $ 4,432 $ 7,770 $ 22,252 $ 6,537 $ 137 $ 74,965 Provision for/(recapture of) for credit losses (46 ) 184 (57 ) (419 ) 386 (48 ) - Charge-offs - - - - - (10 ) (10 ) Recoveries - - 8 18 - 37 63 Net (charge-offs) / recoveries - - 8 18 - 27 53 Balance at end of period $ 33,791 $ 4,616 $ 7,721 $ 21,851 $ 6,923 $ 116 $ 75,018 Year Ended December 31, 2023 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of year $ 32,551 $ 3,026 $ 7,508 $ 21,705 $ 1,924 $ 171 $ 66,885 Provision for/(recapture of) credit losses 1,116 1,406 211 423 4,613 (19 ) 7,750 Charge-offs - - (14 ) - - (46 ) (60 ) Recoveries 170 - 65 124 - 31 390 Net (charge-offs) / recoveries 170 - 51 124 - (15 ) 330 Balance at end of year $ 33,837 $ 4,432 $ 7,770 $ 22,252 $ 6,537 $ 137 $ 74,965

Deposits

Deposits	3 Months Ended
	Mar. 31, 2024
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) March 31, 2024 December 31, 2023 Certificates of deposit: Certificates of deposit less than or equal to $250,000 $ 399,576 $ 325,798 Certificates of deposit greater than $250,000 477,886 318,830 Total certificates of deposit $ 877,462 $ 644,628 Scheduled maturities for certificates of deposit are as follows: (Dollars in thousands) Amount 2024 $ 730,301 2025 139,979 2026 5,109 2027 1,066 2028 954 Thereafter 53 Total certificates of deposit $ 877,462

Short-term Borrowings

Short-term Borrowings	3 Months Ended
	Mar. 31, 2024
Short-term Borrowings [Abstract]
Short-term Borrowings	Note 5—Short-term borrowings As of March 31, 2024 and December 31, 2023, committed lines of credit arrangements totaling $1.9 billion and $2.2 billion, respectively, were available to the Company from unaffiliated banks, respectively. The average Federal Funds interest rate as of March 31, 2024 was 5.50%. The Company is a member of the FHLB of San Francisco and has a committed credit line of $769.4 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 5.63% as of March 31, 2024. At March 31, there were in advances from the FHLB at a rate of 5.64% with a maturity date of April 26, 2024 and in the form of a letter of credit to collateralize the State of California certificate of deposit. There were no outstanding advances on the above borrowing facilities as December The Company has $1.6 billion in pledged loans with the FRB. As of March the Company’s overnight borrowing capacity using the primary credit facilities from the Fed account was . The borrowing rate was as of March There were no outstanding advances on the above borrowing facilities at March and December

Employee Benefit Plans

Employee Benefit Plans	3 Months Ended
	Mar. 31, 2024
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 the Internal Revenue Service. The ERP is comprised of: (1) a Performance Component which makes contributions based upon long-term cumulative profitability and increase in market value of the Company; a Salary Component which makes contributions based upon participant salary levels; and an Equity Component for which contributions are discretionary and subject to Board of Directors approval. The Company maintains a Rabbi Trust to fund, in part, the ERP. The Rabbi Trust is an irrevocable grantor trust to which the Company may contribute assets for the limited purpose of funding a nonqualified deferred compensation plan. The Company may not use the assets of the Rabbi Trust for any purpose other than meeting its obligations under the ERP; however, the assets of the Rabbi Trust remain subject to the claims of its creditors and are included in the consolidated financial statements. The Company contributes cash to the Rabbi Trust from time to time for the sole purpose of funding the ERP. The Rabbi Trust will use any cash the Company contributes to purchase shares of common stock of the Company, and other financial instruments, on the open market. ERP contributions are invested in a mix of financial instruments; however, the Equity Component contributions are invested primarily in common stock of the Company. The Company expensed $2.2 million to the ERP during the months ended March and during the months ended March The Company’s carrying value of the liability under the ERP was as of March and as of December 023 , which is included in other liabilities on the balance sheet. The with an historical cost basis of and , respectively. All amounts have been fully funded into the Rabbi Trust as of March and December 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 $1.0 million and at March and 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 the Internal Revenue Service. All contributions are discretionary and subject to the Board of Directors approval. The Company maintains a Rabbi Trust to fund, in part, the SMRP. The Rabbi Trust is an irrevocable grantor trust to which the Company may contribute assets for the limited purpose of funding a nonqualified deferred compensation plan. The Company may not use the assets of the Rabbi Trust for any purpose other than meeting its obligations under the SMRP; however, the assets of the Rabbi Trust remain subject to the claims of its creditors and are included in the consolidated financial statements. The Company contributes cash to the Rabbi Trust from time to time for the sole purpose of funding the SMRP. The Rabbi Trust will use any cash the Company contributes to purchase shares of common stock of the Company, and other financial instruments, on the open market. Contributions to the SMRP are invested primarily in common stock of the Company. The Company expensed $1.1 million to the SMRP during the months ended March and for months ended March The Company’s carrying value of the liability under the SMRP was as of March and as of December 3 , which is included in other liabilities on the balance sheet. and December totaled and shares with an historical cost basis of and , respectively. All amounts have been fully funded into the Rabbi Trust as of March and December The consolidated investments held in the Rabbi Trust are recorded at fair value with changes 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 $0.2 million and at March and 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

Fair Value	3 Months Ended
	Mar. 31, 2024
Fair Value [Abstract]
Fair Value	Note 7—Fair Value 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. Management monitors the availability of observable market data to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. In such instances, the transfer is reported at the beginning of the reporting period. Management evaluates the significance of transfers between levels based upon the nature of the financial instrument and size of the transfer relative to total assets, total liabilities or total earnings. Securities classified as available-for-sale are reported at fair value on a recurring basis utilizing Level 1, 2 and 3 inputs. For these securities, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and conditions, among other things. The Company does not record all loans and leases at fair value on a recurring basis. However, from time to time, a loan or lease is considered collateral dependent and an allowance for credit losses is established. Once a loan or lease is identified as collaterally dependent, management measures impairment in accordance FASB ASC Topic 326. These appraisals may utilize a single valuation approach or a combination of approaches including sales comparison, cost and the income approach. Adjustments are often made in the appraisal process by the appraisers to take into account differences between the comparable sales and income and other available data. Such adjustments can be significant and typically result in a Level 3 classification of the inputs for determining fair value. The valuation technique used for Level 3 non-recurring collateral dependent loans is primarily the sales comparison approach less estimated selling costs. Other Real Estate Owned (“OREO”) is reported at fair value on a non-recurring basis. Fair values are based on recent real estate appraisals. These appraisals may use a single valuation approach or a combination of approaches including sales comparison, cost and the income approach. Adjustments are often made in the appraisal process by the appraisers to take into account differences between the comparable sales and income and other available data. Such adjustments can be significant and typically result in a Level 3 classification of the inputs for determining fair value. The valuation technique used for Level 3 non-recurring OREO is primarily the sales comparison approach less estimated selling costs. The following tables presents 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. March 31 2024 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 $ 3,048 $ - $ 3,048 $ - $ 3,048 Mortgage-backed securities 216,093 - 216,093 - 216,093 Collateralized mortgage obligations 5,654 - 5,654 - 5,654 Corporate securities 14,751 - 14,751 - 14,751 Other 310 - 310 - 310 Fair valued on a non-recurring basis: Collateral dependent loans $ 1,642 $ - $ - $ 1,642 $ 1,642 Other real estate owned 873 - - 873 873 December 31, 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 $ 3,224 $ - $ 3,224 $ - $ 3,224 Mortgage-backed securities 163,838 - 163,838 - 163,838 Collateralized mortgage obligations 535 - 535 - 535 Corporate securities 14,605 - 14,605 - 14,605 Other 310 - 310 - 310 Fair valued on a non-recurring basis: Collateral dependent loans $ 9,884 $ - $ - $ 9,884 $ 9,884 Other real estate owned 873 - - 873 873 Collateral dependent loans While the overall loan portfolio is not carried at fair value, the Company periodically records nonrecurring adjustments to the carrying value of loans based on fair value measurements for partial charge-offs of the uncollectible portions of those loans. Nonrecurring adjustments also include certain impairment amounts for collateral dependent loans when establishing the allowance for credit losses on loans. Such amounts are generally based on the fair value of the underlying collateral supporting the loan. In determining the value of real estate collateral, the Company relies on external and internal appraisals of property values depending on the size and complexity of the real estate collateral. The Company maintains a list of qualified property appraisers who review appraisal reports for reasonableness. In the case of non-real estate collateral, reliance is placed on a variety of sources, including external estimates of value and judgments based on the experience and expertise of internal specialists. Values of all loan collateral are regularly reviewed by credit administration. Unobservable inputs to these measurements, which include estimates and judgments often used in conjunction with appraisals, are not readily quantifiable. These measurements are classified as Level 3. 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. March 31 2024 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Financial Assets: Cash and cash equivalents $ 738,397 $ 738,397 $ - $ - $ 738,397 Held-to-maturity securities 806,521 - 607,853 57,387 665,240 Non-marketable securities, at cost 15,549 - 15,549 - 15,549 Loans and leases, net 3,621,277 - - 3,402,777 3,402,777 Financial Liabilities: Total deposits $ 4,959,589 $ - $ 4,082,127 $ 871,395 $ 4,953,522 Federal Home Loan Bank advances 100,000 - - 100,003 100,003 Subordinated debentures 10,310 - 12,418 - 12,418 December 31, 2023 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Financial Assets: Cash and cash equivalents $ 410,642 $ 410,642 $ - $ - $ 410,642 Held-to-maturity securities 817,238 - 629,051 58,192 687,243 Non-marketable securities, at cost 15,549 - 15,549 - 15,549 Loans and leases, net 3,579,724 - - 3,369,255 3,369,255 Financial Liabilities: Total deposits $ 4,668,095 $ - $ 4,023,467 $ 639,315 $ 4,662,782 Subordinated debentures 10,310 - 12,763 - 12,763 Non-marketable securities include FHLB stock, Pacific Coast Bankers’ Bank (“PCBB”) stock and The Independent BankersBank (“TIB”) stock which are recorded at cost. Ownership of these stocks is restricted to member banks and the securities do not have a readily determinable market value. Purchases and sales of these securities are at par value with the issuer. The fair value of these investments is equal to the carrying amount.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2024
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) March 31, 2024 December 31, 2023 Commitments to extend credit, including unsecured commitments of $ 20,085 19,858 $ 1,074,963 $ 1,150,142 Stand-by letters of credit, including unsecured commitments of $ 5,485 7,010 14,889 16,858 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 $3.7 million at March 31, 2024 and December 31, 2023. 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 August 2028. 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 March 31, 2024 and December 31, 2023, the balance of the investments in LIHTC was $35.8 million and $36.5 million, respectively. These balances are reflected in the other assets line on the consolidated balance sheets. Total unfunded commitments related to the investments in LIHTC totaled $13.7 million and $15.5 million at March 31, 2024 and December 31, 2023, respectively. These balances are reflected in the other liabilities line on the consolidated balance sheets. The Company expects to fulfill these commitments through 2039. Additionally, during the three months ended March 31, 2024 and the year ended December 31, 2023, the Company recognized tax credits from its investments in LIHTC of $1.1 million and $3.6 million, respectively. 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 FRB primarily based on deposits outstanding. Reserve requirements are offset by the Company’s vault cash and deposit balances maintained with the FRB.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arrangements [Line Items]
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)	3 Months Ended
	Mar. 31, 2024
Basis of Presentation and Significant Accounting Policies [Abstract]
Recently Adopted Accounting Standards and Accounting Standards Pending Adoption	Recently Adopted Accounting Standards — The Accounting Standards Codification™ (“ASC”) is the FASB officially recognized source of authoritative GAAP applicable to all public and non-public non-governmental entities. Periodically, the FASB will issue Accounting Standard updates (“ASU”) to its ASC. Rules and interpretive releases of the SEC under the authority of the federal securities laws are also sources of authoritative GAAP for the Company as an SEC registrant. All other accounting literature is non-authoritative. On January 1, 2024, the company adopted the 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 company adopted this standard on January 1, 2024, with no material impact on the Company’s Consolidated Financial Statements. On January 1, 2024, the Company adopted 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 Investments – Equity Method and Joint Ventures: Income Taxes a $40,000 cumulative-effect adjustment to retained earnings under the modified retrospective method. Under the proportional amortization method the amortization of the LIHTC investments, income tax credits and other income tax benefits are now recognized in the income statement as a component of income tax expense (benefit) rather than other non-interest expense. 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 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) In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Updated and Simplification Initiative In December 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures” In December 2023, the FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.”

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2024
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: Amortized Gross Unrealized (Dollars in thousands) Cost Gains Losses Fair As of March 31, 2024 U.S. Government-sponsored securities $ 3,057 $ 9 $ 18 $ 3,048 Mortgage-backed securities (1) 235,499 1,739 21,145 216,093 Collateralized mortgage obligations (1) 5,695 - 41 5,654 Corporate securities 14,757 34 40 14,751 Other 310 - - 310 Total available-for-sale securities $ 259,318 $ 1,782 $ 21,244 $ 239,856 (1) collateralized mortgage obligations Amortized Gross Unrealized (Dollars in thousands) Cost Gains Losses Fair As of December 31, 2023 U.S. Government-sponsored securities $ 3,230 $ 12 $ 18 $ 3,224 Mortgage-backed securities (1) 180,543 3,022 19,727 163,838 Collateralized mortgage obligations (1) 548 - 13 535 Corporate securities 14,743 41 179 14,605 Other 310 - - 310 Total available-for-sale securities $ 199,374 $ 3,075 $ 19,937 $ 182,512 (1) and collateralized mortgage obligations
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: Allowance Amortized Gross Unrealized for Credit (Dollars in thousands) Cost Gains Losses Fair Value Losses As of March 31, 2024 Mortgage-backed securities (1) $ 656,028 $ 3 $ 142,770 $ 513,261 $ - Collateralized mortgage obligations (1) 72,950 - 14,231 58,719 - Municipal securities 77,993 89 287 77,795 450 Total held-to-maturity securities $ 806,971 $ 92 $ 157,288 $ 649,775 $ 450 (1) All mortgage-backed securities and collateralized mortgage obligations . Allowance Amortized Gross Unrealized for Credit (Dollars in thousands) Cost Gains Losses Fair Value Losses As of December 31, 2023 Mortgage-backed securities (1) $ 664,728 $ 30 $ 132,043 $ 532,715 $ - Collateralized mortgage obligations (1) 74,170 - 14,017 60,153 - Municipal securities 78,790 107 180 78,717 450 Total held-to-maturity securities $ 817,688 $ 137 $ 146,240 $ 671,585 $ 450 (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: March 31, 2024 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. Government-sponsored securities $ 24 $ - $ 1,148 $ 18 $ 1,172 $ 18 Mortgage-backed securities (1) 4,560 51 77,695 21,094 82,255 21,145 Collateralized mortgage obligations (1) 5,138 29 516 12 5,654 41 Corporate securities - - 9,989 40 9,989 40 Total available-for-sale securities $ 9,722 $ 80 $ 89,348 $ 21,164 $ 99,070 $ 21,244 (1) All mortgage-backed securities and collateralized mortgage obligations December 31, 2023 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. Government-sponsored securities $ 33 $ - $ 1,235 $ 18 $ 1,268 $ 18 Mortgage-backed securities (1) 1,629 11 80,746 19,716 82,375 19,727 Collateralized Mortgage Obligations (1) - - 535 13 535 13 Corporate securities - - 9,853 179 9,853 179 Total available-for-sale securities $ 1,662 $ 11 $ 92,369 $ 19,926 $ 94,031 $ 19,937 (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: March 31, 2024 (Dollars in thousands) Municipal securities Mortgage-backed securities Collateralized mortgage obligations Total Allowance for credit losses - securities Beginning balance $ 450 $ - $ - $ 450 Provision for credit losses - - - - Ending balance $ 450 $ - $ - $ 450 December 31, 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
Amortized Cost and Estimated Fair Values of Investment Securities by Contractual Final Maturity	The amortized cost and estimated fair values of investment securities at March 31, 2024 by contractual final maturity are shown in the following table: Available-for-Sale Held-to-Maturity (Dollars in thousands) Amortized Cost Fair Value Amortized Cost Fair Value Securities maturing in: One year or less $ 424 $ 423 $ 2,230 $ 2,230 After one year through five years 20,439 20,242 18,087 17,787 After five years through ten years 5,402 5,228 21,009 19,842 After ten years 233,053 213,963 765,645 609,916 Total $ 259,318 $ 239,856 $ 806,971 $ 649,775
Amortized Cost of Held-to-Maturity Municipal Securities by Credit Rating	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 tables summarize the amortized cost of held-to-maturity municipal securities by credit rating as of the dates indicated: Held-to-Maturity Amortized Cost (Dollars in thousands) AAA/AA/A BBB/BB/B Not Rated Total March 31, 2024 Municipal securities $ 20,209 $ 397 $ 57,387 $ 77,993 Total $ 20,209 $ 397 $ 57,387 $ 77,993 Held-to-Maturity Amortized Cost (Dollars in thousands) AAA/AA/A BBB/BB/B Not Rated Total December 31, 2023 Municipal securities $ 20,203 $ 395 $ 58,192 $ 78,790 Total $ 20,203 $ 395 $ 58,192 $ 78,790
Proceeds from Sales and Calls of Investment Securities	Proceeds from sales and calls of these securities were as follows: (Dollars in thousands) Gross Proceeds Gross Gains Gross Losses Three months ended March 31, 2024 $ - $ - $ - Three months ended March 31, 2023 $ 30,482 $ - $ 5,686

Loans and Leases (Tables)

Loans and Leases (Tables)	3 Months Ended
	Mar. 31, 2024
Loans and Leases [Abstract]
Components of Loans and Leases	Loans and leases as of the dates indicated consisted of the following: (Dollars in thousands) March 31, 2024 December 31, 2023 Loans and leases held-for-investment, net Real estate: Commercial $ 1,352,014 $ 1,323,038 Agricultural 726,041 742,009 Residential and home equity 405,526 399,982 Construction 227,415 212,362 Total real estate 2,710,996 2,677,391 Commercial & industrial 497,028 499,373 Agricultural 317,955 313,737 Commercial leases 174,657 169,684 Consumer and other 5,801 5,212 Total gross loans and leases 3,706,437 3,665,397 Unearned income (10,142 ) (10,708 ) Total net loans and leases 3,696,295 3,654,689 Allowance for credit losses (75,018 ) (74,965 ) Total loans and leases held-for-investment, net $ 3,621,277 $ 3,579,724
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due	he 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: March 31, 2024 (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 $ 1,344,380 $ - $ - $ - $ - $ 1,344,380 Agricultural 715,367 7,124 3,550 - 10,674 726,041 Residential and home equity 404,832 694 - - 694 405,526 Construction 227,415 - - - - 227,415 Total real estate 2,691,994 7,818 3,550 - 11,368 2,703,362 Commercial & industrial 497,028 - - - - 497,028 Agricultural 317,955 - - - - 317,955 Commercial leases 172,149 - - - - 172,149 Consumer and other 5,767 34 - - 34 5,801 Total loans and leases, net $ 3,684,893 $ 7,852 $ 3,550 $ - $ 11,402 $ 3,696,295 December 31, 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 $ 1,314,928 $ - $ - $ - $ - $ 1,314,928 Agricultural 742,009 - - - - 742,009 Residential and home equity 399,946 36 - - 36 399,982 Construction 212,362 - - - - 212,362 Total real estate 2,669,245 36 - - 36 2,669,281 Commercial & industrial 499,341 32 - - 32 499,373 Agricultural 313,737 - - - - 313,737 Commercial leases 167,086 - - - - 167,086 Consumer and other 5,209 3 - - 3 5,212 Total loans and leases, net $ 3,654,618 $ 71 $ - $ - $ 71 $ 3,654,689
Credit Quality Indicators for Loans and Leases Held-for-Investment	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. March 31, 2024 (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 $ 1,337,274 $ 7,106 $ - $ - $ 1,344,380 $ 22,414 Agricultural 698,309 27,186 546 - 726,041 11,377 Residential and home equity 404,754 126 646 - 405,526 7,721 Construction 227,415 - - - 227,415 4,616 Total real estate 2,667,752 34,418 1,192 - 2,703,362 46,128 Commercial & industrial 482,584 13,950 494 - 497,028 11,559 Agricultural 315,136 2,764 55 - 317,955 10,292 Commercial leases 166,044 6,105 - - 172,149 6,923 Consumer and other 5,572 - 229 - 5,801 116 Total loans and leases, net $ 3,637,088 $ 57,237 $ 1,970 $ - $ 3,696,295 $ 75,018 December 31, 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 $ 1,308,717 $ 6,211 $ - $ - $ 1,314,928 $ 26,093 Agricultural 729,135 12,329 545 - 742,009 7,744 Residential and home equity 399,217 - 765 - 399,982 7,770 Construction 212,362 - - - 212,362 4,432 Total real estate 2,649,431 18,540 1,310 - 2,669,281 46,039 Commercial & industrial 486,439 12,458 476 - 499,373 13,380 Agricultural 310,496 3,236 5 - 313,737 8,872 Commercial leases 167,080 6 - - 167,086 6,537 Consumer and other 5,036 - 176 - 5,212 137 Total loans and leases, net $ 3,618,482 $ 34,240 $ 1,967 $ - $ 3,654,689 $ 74,965 The following table presents outstanding loan and lease balances held-for-investment net of unearned income 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 follows: March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (Dollars in thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Total Net loans and leases held-for-investment Real estate: Commercial Pass $ 30,385 $ 120,014 $ 166,306 $ 219,834 $ 141,997 $ 321,074 $ 337,664 $ 1,337,274 Special mention - - 3,664 - - 1,939 1,503 7,106 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial $ 30,385 $ 120,014 $ 169,970 $ 219,834 $ 141,997 $ 323,013 $ 339,167 $ 1,344,380 Commercial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 2,706 $ 36,961 $ 70,840 $ 40,049 $ 49,772 $ 166,855 $ 331,126 $ 698,309 Special mention - - - - 800 10,172 16,214 27,186 Substandard - - - - - 546 - 546 Doubtful - - - - - - - - Total Agricultural $ 2,706 $ 36,961 $ 70,840 $ 40,049 $ 50,572 $ 177,573 $ 347,340 $ 726,041 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential and home equity Pass $ 11,492 $ 40,743 $ 61,230 $ 87,405 $ 77,721 $ 80,780 $ 45,383 $ 404,754 Special mention - - - - - 126 - 126 Substandard - - - - - 646 - 646 Doubtful - - - - - - - - Total Residential and home equity $ 11,492 $ 40,743 $ 61,230 $ 87,405 $ 77,721 $ 81,552 $ 45,383 $ 405,526 Residential and home equity Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Construction Pass $ 3,116 $ - $ 1,500 $ - $ - $ 1,575 $ 221,224 $ 227,415 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total construction $ 3,116 $ - $ 1,500 $ - $ - $ 1,575 $ 221,224 $ 227,415 Construction Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Total Real estate $ 47,699 $ 197,718 $ 303,540 $ 347,288 $ 270,290 $ 583,713 $ 953,114 $ 2,703,362 Commercial & industrial Pass $ 5,994 $ 47,400 $ 24,885 $ 20,443 $ 5,991 $ 9,417 $ 368,454 $ 482,584 Special mention - 2,281 25 4,167 395 - 7,082 13,950 Substandard - - - 41 - 453 - 494 Doubtful - - - - - - - - Total Commercial & industrial $ 5,994 $ 49,681 $ 24,910 $ 24,651 $ 6,386 $ 9,870 $ 375,536 $ 497,028 Commercial & industrial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 1,066 $ 3,937 $ 4,138 $ 2,140 $ 652 $ 2,724 $ 300,479 $ 315,136 Special mention - - 50 - - - 2,714 2,764 Substandard - - - - - 4 51 55 Doubtful - - - - - - - - Total Agricultural $ 1,066 $ 3,937 $ 4,188 $ 2,140 $ 652 $ 2,728 $ 303,244 $ 317,955 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (Dollars in thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Total Net loans and leases held for investment Commercial leases Pass $ 9,285 $ 79,904 $ 25,545 $ 10,188 $ 8,987 $ 32,135 $ - $ 166,044 Special mention 594 - 5,511 - - - - 6,105 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial leases $ 9,879 $ 79,904 $ 31,056 $ 10,188 $ 8,987 $ 32,135 $ - $ 172,149 Commercial leases Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer and other Pass $ 443 $ 1,628 $ 824 $ 236 $ 34 $ 1,746 $ 661 $ 5,572 Special mention - - - - - - - - Substandard 206 - - - - 23 - 229 Doubtful - - - - - - - - Total Consumer and other $ 649 $ 1,628 $ 824 $ 236 $ 34 $ 1,769 $ 661 $ 5,801 Consumer and other Current-period gross charge-offs $ 10 $ - $ - $ - $ - $ - $ - $ 10 Total net loans and leases Pass $ 64,487 $ 330,587 $ 355,268 $ 380,295 $ 285,154 $ 616,306 $ 1,604,991 $ 3,637,088 Special mention 594 2,281 9,250 4,167 1,195 12,237 27,513 57,237 Substandard 206 - - 41 - 1,672 51 1,970 Doubtful - - - - - - - - Total net loans and leases $ 65,287 $ 332,868 $ 364,518 $ 384,503 $ 286,349 $ 630,215 $ 1,632,555 $ 3,696,295 Total current-period gross charge-offs $ 10 $ - $ - $ - $ - $ - $ - $ 10 December 31, 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 $ 121,418 $ 169,171 $ 221,708 $ 143,502 $ 67,505 $ 261,344 $ 324,069 $ 1,308,717 Special mention - 2,395 - - - 2,216 1,600 6,211 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial $ 121,418 $ 171,566 $ 221,708 $ 143,502 $ 67,505 $ 263,560 $ 325,669 $ 1,314,928 Commercial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 37,849 $ 71,367 $ 40,848 $ 50,445 $ 12,008 $ 165,267 $ 351,351 $ 729,135 Special mention - - - 594 2,020 9,715 - 12,329 Substandard - - - - - 545 - 545 Doubtful - - - - - - - - Total Agricultural $ 37,849 $ 71,367 $ 40,848 $ 51,039 $ 14,028 $ 175,527 $ 351,351 $ 742,009 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential and home equity Pass $ 41,173 $ 62,505 $ 88,559 $ 78,810 $ 13,299 $ 70,339 $ 44,532 $ 399,217 Special mention - - - - - - - - Substandard - - - - - 765 - 765 Doubtful - - - - - - - - Total Residential and home equity $ 41,173 $ 62,505 $ 88,559 $ 78,810 $ 13,299 $ 71,104 $ 44,532 $ 399,982 Residential and home equity Current-period gross charge-offs $ - $ - $ - $ - $ - $ 14 $ - $ 14 Construction Pass $ - $ 2,500 $ - $ - $ 1,575 $ - $ 208,287 $ 212,362 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total construction $ - $ 2,500 $ - $ - $ 1,575 $ - $ 208,287 $ 212,362 Construction Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Total Real estate $ 200,440 $ 307,938 $ 351,115 $ 273,351 $ 96,407 $ 510,191 $ 929,839 $ 2,669,281 Commercial & industrial Pass $ 49,162 $ 25,795 $ 21,695 $ 7,193 $ 4,123 $ 6,674 $ 371,797 $ 486,439 Special mention 2,500 27 4,903 466 - - 4,562 12,458 Substandard - - - - - 476 - 476 Doubtful - - - - - - - - Total Commercial & industrial $ 51,662 $ 25,822 $ 26,598 $ 7,659 $ 4,123 $ 7,150 $ 376,359 $ 499,373 Commercial & industrial Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Agricultural Pass $ 3,013 $ 4,585 $ 2,296 $ 688 $ 1,026 $ 2,116 $ 296,772 $ 310,496 Special mention - 52 75 - - - 3,109 3,236 Substandard - - - - 5 - - 5 Doubtful - - - - - - - - Total Agricultural $ 3,013 $ 4,637 $ 2,371 $ 688 $ 1,031 $ 2,116 $ 299,881 $ 313,737 Agricultural Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - December 31, 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 Commercial leases Pass $ 81,287 $ 31,954 $ 10,786 $ 9,514 $ 4,667 $ 28,872 $ - $ 167,080 Special mention - - - - 6 - - 6 Substandard - - - - - - - - Doubtful - - - - - - - - Total Commercial leases $ 81,287 $ 31,954 $ 10,786 $ 9,514 $ 4,673 $ 28,872 $ - $ 167,086 Commercial leases Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer and other Pass $ 1,650 $ 930 $ 375 $ 48 $ 45 $ 1,400 $ 588 $ 5,036 Special mention - - - - - - - - Substandard 152 - - - - 24 - 176 Doubtful - - - - - - - - Total Consumer and other $ 1,802 $ 930 $ 375 $ 48 $ 45 $ 1,424 $ 588 $ 5,212 Consumer and other Current-period gross charge-offs $ 41 $ 3 $ - $ - $ - $ 2 $ - $ 46 Total net loans and leases Pass $ 335,552 $ 368,807 $ 386,267 $ 290,200 $ 104,248 $ 536,012 $ 1,597,396 $ 3,618,482 Special mention 2,500 2,474 4,978 1,060 2,026 11,931 9,271 34,240 Substandard 152 - - - 5 1,810 - 1,967 Doubtful - - - - - - - - Total net loans and leases $ 338,204 $ 371,281 $ 391,245 $ 291,260 $ 106,279 $ 549,753 $ 1,606,667 $ 3,654,689 Total current-period gross charge-offs $ 41 $ 3 $ - $ - $ - $ 16 $ - $ 60
Summary of Changes in Loans to Certain Directors and Executive Officers	A summary of the changes in those loans is as follows: March 31, December 31, (Dollars in thousands) 2024 2023 Balance at beginning of the period $ 17,035 $ 17,521 New loans or advances during year 250 1,706 Repayments (89 ) (2,192 ) Balance at end of period $ 17,196 $ 17,035
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 March 31, 2024 and December 31, 2023, respectively: March 31, 2024 (Dollars in thousands) Real Estate Vehicles and Equipment Total Collateral dependent loans and leases Real estate: Commercial $ - $ - $ - Agricultural 550 - 550 Residential and home equity 642 - 642 Construction - - - Total real estate 1,192 - 1,192 Commercial & industrial - 450 450 Agricultural - - - Commercial leases - - - Consumer and other - - - Total gross loans and leases $ 1,192 $ 450 $ 1,642 December 31, 2023 (Dollars in thousands) Real Estate Vehicles and Equipment Total Collateral dependent loans and leases Real estate: Commercial $ 1,517 $ - $ 1,517 Agricultural 6,118 - 6,118 Residential and home equity 1,607 - 1,607 Construction - - - Total real estate 9,242 - 9,242 Commercial & industrial - 473 473 Agricultural - 5 5 Commercial leases - - - Consumer and other - 164 164 Total gross loans and leases $ 9,242 $ 642 $ 9,884
Changes in Allowance for Credit Losses	Changes in the allowance for credit losses are as follows: For the Three Months Ended March 31, 2024 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of period $ 33,837 $ 4,432 $ 7,770 $ 22,252 $ 6,537 $ 137 $ 74,965 Provision for/(recapture of) for credit losses (46 ) 184 (57 ) (419 ) 386 (48 ) - Charge-offs - - - - - (10 ) (10 ) Recoveries - - 8 18 - 37 63 Net (charge-offs) / recoveries - - 8 18 - 27 53 Balance at end of period $ 33,791 $ 4,616 $ 7,721 $ 21,851 $ 6,923 $ 116 $ 75,018 Year Ended December 31, 2023 (Dollars in thousands) Commercial & Agricultural Construction Residential & Home Equity Commercial & Agricultural Commercial Leases Consumer Total Allowance for credit losses: Balance at beginning of year $ 32,551 $ 3,026 $ 7,508 $ 21,705 $ 1,924 $ 171 $ 66,885 Provision for/(recapture of) credit losses 1,116 1,406 211 423 4,613 (19 ) 7,750 Charge-offs - - (14 ) - - (46 ) (60 ) Recoveries 170 - 65 124 - 31 390 Net (charge-offs) / recoveries 170 - 51 124 - (15 ) 330 Balance at end of year $ 33,837 $ 4,432 $ 7,770 $ 22,252 $ 6,537 $ 137 $ 74,965

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2024
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) March 31, 2024 December 31, 2023 Certificates of deposit: Certificates of deposit less than or equal to $250,000 $ 399,576 $ 325,798 Certificates of deposit greater than $250,000 477,886 318,830 Total certificates of deposit $ 877,462 $ 644,628
Maturities for Certificates of Deposit	Scheduled maturities for certificates of deposit are as follows: (Dollars in thousands) Amount 2024 $ 730,301 2025 139,979 2026 5,109 2027 1,066 2028 954 Thereafter 53 Total certificates of deposit $ 877,462

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value [Abstract]
Assets Measured at Fair Value on a Recurring and Non-recurring Basis	The following tables presents 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. March 31 2024 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 $ 3,048 $ - $ 3,048 $ - $ 3,048 Mortgage-backed securities 216,093 - 216,093 - 216,093 Collateralized mortgage obligations 5,654 - 5,654 - 5,654 Corporate securities 14,751 - 14,751 - 14,751 Other 310 - 310 - 310 Fair valued on a non-recurring basis: Collateral dependent loans $ 1,642 $ - $ - $ 1,642 $ 1,642 Other real estate owned 873 - - 873 873 December 31, 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 $ 3,224 $ - $ 3,224 $ - $ 3,224 Mortgage-backed securities 163,838 - 163,838 - 163,838 Collateralized mortgage obligations 535 - 535 - 535 Corporate securities 14,605 - 14,605 - 14,605 Other 310 - 310 - 310 Fair valued on a non-recurring basis: Collateral dependent loans $ 9,884 $ - $ - $ 9,884 $ 9,884 Other real estate owned 873 - - 873 873
Carrying Amount and Estimated Fair Value of Financial Assets and Liabilities	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. March 31 2024 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Financial Assets: Cash and cash equivalents $ 738,397 $ 738,397 $ - $ - $ 738,397 Held-to-maturity securities 806,521 - 607,853 57,387 665,240 Non-marketable securities, at cost 15,549 - 15,549 - 15,549 Loans and leases, net 3,621,277 - - 3,402,777 3,402,777 Financial Liabilities: Total deposits $ 4,959,589 $ - $ 4,082,127 $ 871,395 $ 4,953,522 Federal Home Loan Bank advances 100,000 - - 100,003 100,003 Subordinated debentures 10,310 - 12,418 - 12,418 December 31, 2023 Fair Value Measurements (Dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Financial Assets: Cash and cash equivalents $ 410,642 $ 410,642 $ - $ - $ 410,642 Held-to-maturity securities 817,238 - 629,051 58,192 687,243 Non-marketable securities, at cost 15,549 - 15,549 - 15,549 Loans and leases, net 3,579,724 - - 3,369,255 3,369,255 Financial Liabilities: Total deposits $ 4,668,095 $ - $ 4,023,467 $ 639,315 $ 4,662,782 Subordinated debentures 10,310 - 12,763 - 12,763

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2024
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) March 31, 2024 December 31, 2023 Commitments to extend credit, including unsecured commitments of $ 20,085 19,858 $ 1,074,963 $ 1,150,142 Stand-by letters of credit, including unsecured commitments of $ 5,485 7,010 14,889 16,858

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policies, Recently Adopted Accounting Standards (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Recently Adopted Accounting Standards [Abstract]
Retained earnings	$ 548,123	$ 525,360
ASU 2023-02 [Member] | Cumulative-Effect Adjustment [Member]
Recently Adopted Accounting Standards [Abstract]
Retained earnings		$ 40,000

Investment Securities, Securiti

Investment Securities, Securities Available-for-Sale (Details) - USD ($) $ in Thousands		Mar. 31, 2024	Dec. 31, 2023
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost		$ 259,318	$ 199,374
Gross unrealized gains		1,782	3,075
Gross unrealized losses		21,244	19,937
Fair value		239,856	182,512
U.S. Government-sponsored Securities [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost		3,057	3,230
Gross unrealized gains		9	12
Gross unrealized losses		18	18
Fair value		3,048	3,224
Mortgage-backed Securities [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost	[1]	235,499	180,543
Gross unrealized gains	[1]	1,739	3,022
Gross unrealized losses	[1]	21,145	19,727
Fair value	[1]	216,093	163,838
Collateralized Mortgage Obligations [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost	[1]	5,695	548
Gross unrealized gains	[1]	0	0
Gross unrealized losses	[1]	41	13
Fair value	[1]	5,654	535
Corporate Securities [Member]
Amortized Cost, Fair Values, and Unrealized Gains and Losses of Securities Available-for-sale [Abstract]
Amortized cost		14,757	14,743
Gross unrealized gains		34	41
Gross unrealized losses		40	179
Fair value		14,751	14,605
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

Investment Securities, Securi_2

Investment Securities, Securities Held-to-Maturity (Details) - USD ($) $ in Thousands		Mar. 31, 2024		Dec. 31, 2023		Dec. 31, 2022
Book Values, Estimated Fair Values and Unrealized Gains and Losses of Investments Classified as Held-to-maturity [Abstract]
Amortized cost		$ 806,971		$ 817,688
Gross unrealized gains		92		137
Gross unrealized losses		157,288		146,240
Fair value		649,775		671,585
Allowance for credit losses		450		450		$ 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]	656,028		664,728
Gross unrealized gains	[1]	3		30
Gross unrealized losses	[1]	142,770		132,043
Fair value	[1]	513,261		532,715
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]	72,950		74,170
Gross unrealized gains	[1]	0		0
Gross unrealized losses	[1]	14,231		14,017
Fair value	[1]	58,719		60,153
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		77,993		78,790
Gross unrealized gains		89		107
Gross unrealized losses		287		180
Fair value		77,795		78,717
Allowance for credit losses		$ 450		$ 450		$ 393
[1]All mortgage-backed securities and collateralized mortgage obligations

Investment Securities, Gross Un

Investment Securities, Gross Unrealized Losses for Available-for-Sale Securities (Details) - USD ($) $ in Thousands		Mar. 31, 2024	Dec. 31, 2023
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value		$ 9,722	$ 1,662
12 months or more, fair value		89,348	92,369
Fair value		99,070	94,031
Less than 12 months, unrealized losses		80	11
12 months or more, unrealized losses		21,164	19,926
Unrealized losses		21,244	19,937
U.S. Government-sponsored Securities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value		24	33
12 months or more, fair value		1,148	1,235
Fair value		1,172	1,268
Less than 12 months, unrealized losses		0	0
12 months or more, unrealized losses		18	18
Unrealized losses		18	18
Mortgage-backed Securities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value	[1]	4,560	1,629
12 months or more, fair value	[1]	77,695	80,746
Fair value	[1]	82,255	82,375
Less than 12 months, unrealized losses	[1]	51	11
12 months or more, unrealized losses	[1]	21,094	19,716
Unrealized losses	[1]	21,145	19,727
Collateralized Mortgage Obligations [Member]
Available-for-sale Securities, Continuous Unrealized Loss Positions [Abstract]
Less than 12 months, fair value	[1]	5,138	0
12 months or more, fair value	[1]	516	535
Fair value	[1]	5,654	535
Less than 12 months, unrealized losses	[1]	29	0
12 months or more, unrealized losses	[1]	12	13
Unrealized losses	[1]	41	13
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		9,989	9,853
Fair value		9,989	9,853
Less than 12 months, unrealized losses		0	0
12 months or more, unrealized losses		40	179
Unrealized losses		$ 40	$ 179
[1]All mortgage-backed securities and collateralized mortgage obligations

Investment Securities, Securi_3

Investment Securities, Securities in Continuous Unrealized Loss Position (Details)	Mar. 31, 2024 Security
Available-for-Sale Investment Securities in Continuous Unrealized Loss Position [Abstract]
Number of investment available-for-sale securities held	182
Less than 12 months, number of positions	6
12 months or more, number of positions	138

Investment Securities, Activity

Investment Securities, Activity in Allowance for Credit Losses for Held-to-Maturity Securities by Major Type (Details) - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
		Mar. 31, 2024		Dec. 31, 2023
Activity in Allowance for Credit Losses for held-to-maturity Securities by Major Type [Abstract]
Beginning balance		$ 450		$ 393
Provision for credit losses		0		57
Ending balance		450		450
Municipal Securities [Member]
Activity in Allowance for Credit Losses for held-to-maturity Securities by Major Type [Abstract]
Beginning balance		450		393
Provision for credit losses		0		57
Ending balance		450		450
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

Investment Securities, Contract

Investment Securities, Contractual Maturity (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Amortized Cost [Abstract]
One year or less	$ 424
After one year through five years	20,439
After five years through ten years	5,402
After ten years	233,053
Total	259,318
Fair Value [Abstract]
One year or less	423
After one year through five years	20,242
After five years through ten years	5,228
After ten years	213,963
Total	239,856
Amortized Cost [Abstract]
One year or less	2,230
After one year through five years	18,087
After five years through ten years	21,009
After ten years	765,645
Total	806,971
Fair Value [Abstract]
One year or less	2,230
After one year through five years	17,787
After five years through ten years	19,842
After ten years	609,916
Total	$ 649,775

Investment Securities, Municipa

Investment Securities, Municipal Securities by Credit Rating (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Held-to-Maturity [Abstract]
Amortized cost	$ 77,993	$ 78,790
AAA/AA/A Rating [Member]
Held-to-Maturity [Abstract]
Amortized cost	20,209	20,203
BBB/BB/B Rating [Member]
Held-to-Maturity [Abstract]
Amortized cost	397	395
Not Rated [Member]
Held-to-Maturity [Abstract]
Amortized cost	57,387	58,192
Municipal Securities [Member]
Held-to-Maturity [Abstract]
Amortized cost	77,993	78,790
Past due principal or interest payments of securities	0
Municipal Securities [Member] | AAA/AA/A Rating [Member]
Held-to-Maturity [Abstract]
Amortized cost	20,209	20,203
Municipal Securities [Member] | BBB/BB/B Rating [Member]
Held-to-Maturity [Abstract]
Amortized cost	397	395
Municipal Securities [Member] | Not Rated [Member]
Held-to-Maturity [Abstract]
Amortized cost	$ 57,387	$ 58,192

Investment Securities, Proceeds

Investment Securities, Proceeds from Sales and Calls of Investment Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Proceeds from Sales and Calls of Investment Securities [Abstract]
Gross proceeds	$ 0	$ 30,482
Gross gains	0	0
Gross losses	$ 0	$ 5,686

Investment Securities, Pledged

Investment Securities, Pledged Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Pledged Securities [Abstract]
Carrying amount of securities	$ 1,046,377	$ 999,750
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	$ 661,300	$ 794,100

Loans and Leases, Components of

Loans and Leases, Components of Loans and Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Loan & Lease Portfolio [Abstract]
Gross loans and leases	$ 3,706,437	$ 3,665,397
Unearned income	(10,142)	(10,708)
Total net loans and leases	3,696,295	3,654,689
Allowance for credit losses	(75,018)	(74,965)	$ (66,885)
Loans and leases held for investment, net	3,621,277	3,579,724
Remaining borrowing capacity	1,900,000	2,200,000
Federal Home Loan Bank [Member]
Loan & Lease Portfolio [Abstract]
Collateral amount	1,300,000
Remaining borrowing capacity	767,700
Federal Reserve Bank [Member]
Loan & Lease Portfolio [Abstract]
Collateral amount	1,600,000
Remaining borrowing capacity	1,200,000
Real Estate [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	2,710,996	2,677,391
Total net loans and leases	2,703,362	2,669,281
Allowance for credit losses	(46,128)	(46,039)
Commercial [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	1,352,014	1,323,038
Total net loans and leases	1,344,380	1,314,928
Allowance for credit losses	(22,414)	(26,093)
Agricultural [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	726,041	742,009
Total net loans and leases	726,041	742,009
Allowance for credit losses	(11,377)	(7,744)
Residential and Home Equity [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	405,526	399,982
Total net loans and leases	405,526	399,982
Allowance for credit losses	(7,721)	(7,770)	(7,508)
Construction [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	227,415	212,362
Total net loans and leases	227,415	212,362
Allowance for credit losses	(4,616)	(4,432)	(3,026)
Commercial & Industrial [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	497,028	499,373
Total net loans and leases	497,028	499,373
Allowance for credit losses	(11,559)	(13,380)
Agricultural [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	317,955	313,737
Total net loans and leases	317,955	313,737
Allowance for credit losses	(10,292)	(8,872)
Commercial Leases [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	174,657	169,684
Total net loans and leases	172,149	167,086
Allowance for credit losses	(6,923)	(6,537)	(1,924)
Consumer and Other [Member]
Loan & Lease Portfolio [Abstract]
Gross loans and leases	5,801	5,212
Total net loans and leases	5,801	5,212
Allowance for credit losses	$ (116)	$ (137)	$ (171)

Loans and Leases, Aging Analysi

Loans and Leases, Aging Analysis of Loan and Lease Portfolio Including Unearned Income (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	$ 3,550	$ 0
Nonaccrual	0	0
Loans and leases, net	3,696,295	3,654,689
Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	11,402	71
30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	7,852	71
Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	3,684,893	3,654,618
Real Estate [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	3,550	0
Nonaccrual	0	0
Loans and leases, net	2,703,362	2,669,281
Real Estate [Member] | Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	11,368	36
Real Estate [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	7,818	36
Real Estate [Member] | Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	2,691,994	2,669,245
Commercial [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	1,344,380	1,314,928
Commercial [Member] | Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	0
Commercial [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	0
Commercial [Member] | Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	1,344,380	1,314,928
Agricultural [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	3,550	0
Nonaccrual	0	0
Loans and leases, net	726,041	742,009
Agricultural [Member] | Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	10,674	0
Agricultural [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	7,124	0
Agricultural [Member] | Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	715,367	742,009
Residential and Home Equity [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	405,526	399,982
Residential and Home Equity [Member] | Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	694	36
Residential and Home Equity [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	694	36
Residential and Home Equity [Member] | Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	404,832	399,946
Construction [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	227,415	212,362
Construction [Member] | Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	0
Construction [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	0
Construction [Member] | Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	227,415	212,362
Commercial & Industrial [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	497,028	499,373
Commercial & Industrial [Member] | Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	32
Commercial & Industrial [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	32
Commercial & Industrial [Member] | Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	497,028	499,341
Agricultural [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	317,955	313,737
Agricultural [Member] | Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	0
Agricultural [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	0
Agricultural [Member] | Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	317,955	313,737
Commercial Leases [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	172,149	167,086
Commercial Leases [Member] | Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	0
Commercial Leases [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	0	0
Commercial Leases [Member] | Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	172,149	167,086
Consumer and Other [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
90+ Days Past Due	0	0
Nonaccrual	0	0
Loans and leases, net	5,801	5,212
Consumer and Other [Member] | Total Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	34	3
Consumer and Other [Member] | 30-89 Days Past Due [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	34	3
Consumer and Other [Member] | Current [Member]
Aging Analysis of Loan and Lease Portfolio, Net of Unearned Income by Time Past Due [Abstract]
Loans and leases, net	$ 5,767	$ 5,209

Loans and Leases, Non-accrual L

Loans and Leases, Non-accrual Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2024	Dec. 31, 2023
Loans and Leases [Abstract]
Non-accrual loans		$ 0	$ 0
Loans that were modified within last 12 months that had payment default	$ 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	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	$ 3,696,295	$ 3,654,689
Allowance for credit losses	75,018	74,965	$ 66,885
Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	3,637,088	3,618,482
Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	57,237	34,240
Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	1,970	1,967
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	2,703,362	2,669,281
Allowance for credit losses	46,128	46,039
Real Estate [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	2,667,752	2,649,431
Real Estate [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	34,418	18,540
Real Estate [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	1,192	1,310
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	1,344,380	1,314,928
Allowance for credit losses	22,414	26,093
Commercial [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	1,337,274	1,308,717
Commercial [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	7,106	6,211
Commercial [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	0	0
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	726,041	742,009
Allowance for credit losses	11,377	7,744
Agricultural [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	698,309	729,135
Agricultural [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	27,186	12,329
Agricultural [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	546	545
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	405,526	399,982
Allowance for credit losses	7,721	7,770	7,508
Residential and Home Equity [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	404,754	399,217
Residential and Home Equity [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	126	0
Residential and Home Equity [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	646	765
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	227,415	212,362
Allowance for credit losses	4,616	4,432	3,026
Construction [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	227,415	212,362
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	0
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	497,028	499,373
Allowance for credit losses	11,559	13,380
Commercial & Industrial [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	482,584	486,439
Commercial & Industrial [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	13,950	12,458
Commercial & Industrial [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	494	476
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	317,955	313,737
Allowance for credit losses	10,292	8,872
Agricultural [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	315,136	310,496
Agricultural [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	2,764	3,236
Agricultural [Member] | Substandard [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	55	5
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	172,149	167,086
Allowance for credit losses	6,923	6,537	1,924
Commercial Leases [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	166,044	167,080
Commercial Leases [Member] | Special Mention [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	6,105	6
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	5,801	5,212
Allowance for credit losses	116	137	$ 171
Consumer and Other [Member] | Pass [Member]
Loan & Lease Portfolio Allocated by Management's Internal Risk Ratings [Abstract]
Gross loans and leases	5,572	5,036
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	229	176
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	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	$ 65,287	$ 338,204
2023/2022	332,868	371,281
2022/2021	364,518	391,245
2021/2020	384,503	291,260
2020/2019	286,349	106,279
Prior	630,215	549,753
Revolving loans amortized cost	1,632,555	1,606,667
Total net loans and leases	3,696,295	3,654,689
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2024/2023	10	41
2023/2022	0	3
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	16
Revolving loans amortized cost	0	0
Total	10	60
Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	64,487	335,552
2023/2022	330,587	368,807
2022/2021	355,268	386,267
2021/2020	380,295	290,200
2020/2019	285,154	104,248
Prior	616,306	536,012
Revolving loans amortized cost	1,604,991	1,597,396
Total net loans and leases	3,637,088	3,618,482
Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	594	2,500
2023/2022	2,281	2,474
2022/2021	9,250	4,978
2021/2020	4,167	1,060
2020/2019	1,195	2,026
Prior	12,237	11,931
Revolving loans amortized cost	27,513	9,271
Total net loans and leases	57,237	34,240
Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	206	152
2023/2022	0	0
2022/2021	0	0
2021/2020	41	0
2020/2019	0	5
Prior	1,672	1,810
Revolving loans amortized cost	51	0
Total net loans and leases	1,970	1,967
Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Real Estate [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	47,699	200,440
2023/2022	197,718	307,938
2022/2021	303,540	351,115
2021/2020	347,288	273,351
2020/2019	270,290	96,407
Prior	583,713	510,191
Revolving loans amortized cost	953,114	929,839
Total net loans and leases	2,703,362	2,669,281
Real Estate [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
Total net loans and leases	2,667,752	2,649,431
Real Estate [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
Total net loans and leases	34,418	18,540
Real Estate [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
Total net loans and leases	1,192	1,310
Real Estate [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
Total net loans and leases	0	0
Commercial [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	30,385	121,418
2023/2022	120,014	171,566
2022/2021	169,970	221,708
2021/2020	219,834	143,502
2020/2019	141,997	67,505
Prior	323,013	263,560
Revolving loans amortized cost	339,167	325,669
Total net loans and leases	1,344,380	1,314,928
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total	0	0
Commercial [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	30,385	121,418
2023/2022	120,014	169,171
2022/2021	166,306	221,708
2021/2020	219,834	143,502
2020/2019	141,997	67,505
Prior	321,074	261,344
Revolving loans amortized cost	337,664	324,069
Total net loans and leases	1,337,274	1,308,717
Commercial [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	2,395
2022/2021	3,664	0
2021/2020	0	0
2020/2019	0	0
Prior	1,939	2,216
Revolving loans amortized cost	1,503	1,600
Total net loans and leases	7,106	6,211
Commercial [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Commercial [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Agricultural [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	2,706	37,849
2023/2022	36,961	71,367
2022/2021	70,840	40,848
2021/2020	40,049	51,039
2020/2019	50,572	14,028
Prior	177,573	175,527
Revolving loans amortized cost	347,340	351,351
Total net loans and leases	726,041	742,009
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total	0	0
Agricultural [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	2,706	37,849
2023/2022	36,961	71,367
2022/2021	70,840	40,848
2021/2020	40,049	50,445
2020/2019	49,772	12,008
Prior	166,855	165,267
Revolving loans amortized cost	331,126	351,351
Total net loans and leases	698,309	729,135
Agricultural [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	594
2020/2019	800	2,020
Prior	10,172	9,715
Revolving loans amortized cost	16,214	0
Total net loans and leases	27,186	12,329
Agricultural [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	546	545
Revolving loans amortized cost	0	0
Total net loans and leases	546	545
Agricultural [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Residential and Home Equity [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	11,492	41,173
2023/2022	40,743	62,505
2022/2021	61,230	88,559
2021/2020	87,405	78,810
2020/2019	77,721	13,299
Prior	81,552	71,104
Revolving loans amortized cost	45,383	44,532
Total net loans and leases	405,526	399,982
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	14
Revolving loans amortized cost	0	0
Total	0	14
Residential and Home Equity [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	11,492	41,173
2023/2022	40,743	62,505
2022/2021	61,230	88,559
2021/2020	87,405	78,810
2020/2019	77,721	13,299
Prior	80,780	70,339
Revolving loans amortized cost	45,383	44,532
Total net loans and leases	404,754	399,217
Residential and Home Equity [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	126	0
Revolving loans amortized cost	0	0
Total net loans and leases	126	0
Residential and Home Equity [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	646	765
Revolving loans amortized cost	0	0
Total net loans and leases	646	765
Residential and Home Equity [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Construction [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	3,116	0
2023/2022	0	2,500
2022/2021	1,500	0
2021/2020	0	0
2020/2019	0	1,575
Prior	1,575	0
Revolving loans amortized cost	221,224	208,287
Total net loans and leases	227,415	212,362
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total	0	0
Construction [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	3,116	0
2023/2022	0	2,500
2022/2021	1,500	0
2021/2020	0	0
2020/2019	0	1,575
Prior	1,575	0
Revolving loans amortized cost	221,224	208,287
Total net loans and leases	227,415	212,362
Construction [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Construction [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Construction [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Commercial & Industrial [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	5,994	51,662
2023/2022	49,681	25,822
2022/2021	24,910	26,598
2021/2020	24,651	7,659
2020/2019	6,386	4,123
Prior	9,870	7,150
Revolving loans amortized cost	375,536	376,359
Total net loans and leases	497,028	499,373
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total	0	0
Commercial & Industrial [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	5,994	49,162
2023/2022	47,400	25,795
2022/2021	24,885	21,695
2021/2020	20,443	7,193
2020/2019	5,991	4,123
Prior	9,417	6,674
Revolving loans amortized cost	368,454	371,797
Total net loans and leases	482,584	486,439
Commercial & Industrial [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	2,500
2023/2022	2,281	27
2022/2021	25	4,903
2021/2020	4,167	466
2020/2019	395	0
Prior	0	0
Revolving loans amortized cost	7,082	4,562
Total net loans and leases	13,950	12,458
Commercial & Industrial [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	41	0
2020/2019	0	0
Prior	453	476
Revolving loans amortized cost	0	0
Total net loans and leases	494	476
Commercial & Industrial [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Agricultural [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	1,066	3,013
2023/2022	3,937	4,637
2022/2021	4,188	2,371
2021/2020	2,140	688
2020/2019	652	1,031
Prior	2,728	2,116
Revolving loans amortized cost	303,244	299,881
Total net loans and leases	317,955	313,737
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total	0	0
Agricultural [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	1,066	3,013
2023/2022	3,937	4,585
2022/2021	4,138	2,296
2021/2020	2,140	688
2020/2019	652	1,026
Prior	2,724	2,116
Revolving loans amortized cost	300,479	296,772
Total net loans and leases	315,136	310,496
Agricultural [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	52
2022/2021	50	75
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	2,714	3,109
Total net loans and leases	2,764	3,236
Agricultural [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	5
Prior	4	0
Revolving loans amortized cost	51	0
Total net loans and leases	55	5
Agricultural [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Commercial Leases [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	9,879	81,287
2023/2022	79,904	31,954
2022/2021	31,056	10,786
2021/2020	10,188	9,514
2020/2019	8,987	4,673
Prior	32,135	28,872
Revolving loans amortized cost	0	0
Total net loans and leases	172,149	167,086
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total	0	0
Commercial Leases [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	9,285	81,287
2023/2022	79,904	31,954
2022/2021	25,545	10,786
2021/2020	10,188	9,514
2020/2019	8,987	4,667
Prior	32,135	28,872
Revolving loans amortized cost	0	0
Total net loans and leases	166,044	167,080
Commercial Leases [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	594	0
2023/2022	0	0
2022/2021	5,511	0
2021/2020	0	0
2020/2019	0	6
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	6,105	6
Commercial Leases [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Commercial Leases [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Consumer and Other [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	649	1,802
2023/2022	1,628	930
2022/2021	824	375
2021/2020	236	48
2020/2019	34	45
Prior	1,769	1,424
Revolving loans amortized cost	661	588
Total net loans and leases	5,801	5,212
Financing Receivable, Current Period Gross Charge-offs [Abstract]
2024/2023	10	41
2023/2022	0	3
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	2
Revolving loans amortized cost	0	0
Total	10	46
Consumer and Other [Member] | Pass [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	443	1,650
2023/2022	1,628	930
2022/2021	824	375
2021/2020	236	48
2020/2019	34	45
Prior	1,746	1,400
Revolving loans amortized cost	661	588
Total net loans and leases	5,572	5,036
Consumer and Other [Member] | Special Mention [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	0	0
Consumer and Other [Member] | Substandard [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	206	152
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	23	24
Revolving loans amortized cost	0	0
Total net loans and leases	229	176
Consumer and Other [Member] | Doubtful [Member]
Outstanding Loan Balances by Credit Quality Indicators and Vintage Year [Abstract]
2024/2023	0	0
2023/2022	0	0
2022/2021	0	0
2021/2020	0	0
2020/2019	0	0
Prior	0	0
Revolving loans amortized cost	0	0
Total net loans and leases	$ 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	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Summary of Changes in Loans to Certain Directors and Executive Officers [Roll Forward]
Balance at beginning of the period	$ 17,035	$ 17,521
New loans or advances during year	250	1,706
Repayments	(89)	(2,192)
Balance at end of period	$ 17,196	$ 17,035

Loans and Leases, Collateral De

Loans and Leases, Collateral Dependent Loans and Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	$ 1,642	$ 9,884
Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	1,192	9,242
Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	450	642
Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	1,192	9,242
Real Estate [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	1,192	9,242
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	0	1,517
Commercial [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	1,517
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	550	6,118
Agricultural [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	550	6,118
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	642	1,607
Residential and Home Equity [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	642	1,607
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	450	473
Commercial & Industrial [Member] | Real Estate [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	0
Commercial & Industrial [Member] | Vehicles and Equipment [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	450	473
Agricultural [Member]
Loans and Leases [Abstract]
Collateral dependent loans and leases, amortized cost	0	5
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	0	5
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	0	164
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	$ 0	$ 164

Loans and Leases, Changes in Al

Loans and Leases, Changes in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 74,965	$ 66,885
Provision for/(recapture of) credit losses	0	7,750
Charge-offs	(10)	(60)
Recoveries	63	390
Net (charge-offs) / recoveries	53	330
Balance at end of period	75,018	74,965
Commercial & Agricultural R/E [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	33,837	32,551
Provision for/(recapture of) credit losses	(46)	1,116
Charge-offs	0	0
Recoveries	0	170
Net (charge-offs) / recoveries	0	170
Balance at end of period	33,791	33,837
Construction [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	4,432	3,026
Provision for/(recapture of) credit losses	184	1,406
Charge-offs	0	0
Recoveries	0	0
Net (charge-offs) / recoveries	0	0
Balance at end of period	4,616	4,432
Residential & Home Equity [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	7,770	7,508
Provision for/(recapture of) credit losses	(57)	211
Charge-offs	0	(14)
Recoveries	8	65
Net (charge-offs) / recoveries	8	51
Balance at end of period	7,721	7,770
Commercial & Agricultural [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	22,252	21,705
Provision for/(recapture of) credit losses	(419)	423
Charge-offs	0	0
Recoveries	18	124
Net (charge-offs) / recoveries	18	124
Balance at end of period	21,851	22,252
Commercial Leases [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	6,537	1,924
Provision for/(recapture of) credit losses	386	4,613
Charge-offs	0	0
Recoveries	0	0
Net (charge-offs) / recoveries	0	0
Balance at end of period	6,923	6,537
Consumer and Other [Member]
Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	137	171
Provision for/(recapture of) credit losses	(48)	(19)
Charge-offs	(10)	(46)
Recoveries	37	31
Net (charge-offs) / recoveries	27	(15)
Balance at end of period	$ 116	$ 137

Deposits (Details)

Deposits (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Certificates of deposit [Abstract]
Certificates of deposit less than or equal to $250,000	$ 399,576	$ 325,798
Certificates of deposit greater than $250,000	477,886	318,830
Total certificates of deposit	877,462	644,628
Maturities for Certificates of Deposit [Abstract]
2024	730,301
2025	139,979
2026	5,109
2027	1,066
2028	954
Thereafter	53
Total certificates of deposit	$ 877,462	$ 644,628

Short-term Borrowings (Details)

Short-term Borrowings (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Short-term Borrowings Disclosure [Abstract]
Remaining borrowing capacity	$ 1,900,000	$ 2,200,000
Average federal funds interest rate	5.50%
Advances from FHLB	$ 100,000	0
Loans held for investment	3,621,277	3,579,724
Federal Home Loan Bank Advances [Member]
Short-term Borrowings Disclosure [Abstract]
Remaining borrowing capacity	767,700
Collateral amount	$ 1,300,000
Interest rate	5.64%
Maturity date	Apr. 26, 2024
Advances from FHLB	$ 100,000	0
State of California Certificates of Deposit [Member]
Short-term Borrowings Disclosure [Abstract]
Letter of credit with FHLB	100,000
Federal Reserve Bank [Member]
Short-term Borrowings Disclosure [Abstract]
Remaining borrowing capacity	1,200,000
Collateral amount	1,600,000
Outstanding advances	0	$ 0
Asset Pledged as Collateral [Member] | Federal Reserve Bank [Member]
Short-term Borrowings Disclosure [Abstract]
Loans held for investment	1,600,000
FHLB of San Francisco [Member]
Short-term Borrowings Disclosure [Abstract]
Maximum borrowing capacity	769,400
Collateral amount	$ 1,300,000
Interest rate	5.63%

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Executive Retirement Plan, Life Insurance Arrangements and Senior Management Retention Plan [Abstract]
Net gains (loss) on deferred compensation plan investments	$ 1,158	$ 896
Executive Officers [Member]
Executive Retirement Plan, Life Insurance Arrangements and Senior Management Retention Plan [Abstract]
Employer contribution	2,200	2,300
Carrying value of liability	$ 57,700		$ 57,500
Common stock held as investments in Rabbi Trust of ERP (in shares)	49,044		49,276
Common stock held as investments in Rabbi Trust of ERP, historical cost basis amount	$ 31,700		$ 31,600
Net gains (loss) on deferred compensation plan investments	1,000	700
Senior Level Employees [Member] | Senior Management Retention Plan [Member]
Executive Retirement Plan, Life Insurance Arrangements and Senior Management Retention Plan [Abstract]
Employer contribution	1,100	1,200
Carrying value of liability	$ 17,800		$ 16,900
Common stock held as investments in Rabbi Trust of ERP (in shares)	18,734		17,806
Common stock held as investments in Rabbi Trust of ERP, historical cost basis amount	$ 13,800		$ 12,800
Net gains (loss) on deferred compensation plan investments	$ 200	$ 200

Fair Value, Assets Measured at

Fair Value, Assets Measured at Fair Value on a Recurring and Non-recurring Basis (Details) - USD ($) $ in Thousands		Mar. 31, 2024	Dec. 31, 2023
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		$ 239,856	$ 182,512
Mortgage-Backed Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities	[1]	216,093	163,838
Corporate Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		14,751	14,605
Other [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		310	310
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		3,048	3,224
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		216,093	163,838
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		5,654	535
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		14,751	14,605
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
Recurring [Member] | Fair Value [Member] | U.S. Government-Sponsored Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		3,048	3,224
Recurring [Member] | Fair Value [Member] | Mortgage-Backed Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		216,093	163,838
Recurring [Member] | Fair Value [Member] | Collateralized Mortgage Obligations [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		5,654	535
Recurring [Member] | Fair Value [Member] | Corporate Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		14,751	14,605
Recurring [Member] | Fair Value [Member] | Other [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		310	310
Recurring [Member] | Fair Value [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] | Fair Value [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] | Fair Value [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] | Fair Value [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] | Fair Value [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] | Fair Value [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		3,048	3,224
Recurring [Member] | Fair Value [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		216,093	163,838
Recurring [Member] | Fair Value [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		5,654	535
Recurring [Member] | Fair Value [Member] | Level 2 [Member] | Corporate Securities [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Available-for-sale securities		14,751	14,605
Recurring [Member] | Fair Value [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] | Fair Value [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] | Fair Value [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] | Fair Value [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] | Fair Value [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] | Fair Value [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
Nonrecurring [Member] | Carrying Amount [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Collateral dependent loans		1,642	9,884
Other real estate owned		873	873
Nonrecurring [Member] | Fair Value [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Collateral dependent loans		1,642	9,884
Other real estate owned		873	873
Nonrecurring [Member] | Fair Value [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] | Fair Value [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] | Fair Value [Member] | Level 3 [Member]
Fair Value on Recurring and Non-recurring Basis by Fair Value Hierarchy [Abstract]
Collateral dependent loans		1,642	9,884
Other real estate owned		$ 873	$ 873
[1]All mortgage-backed securities and collateralized mortgage obligations

Fair Value, Carrying Amount and

Fair Value, Carrying Amount and Estimated Fair Value of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financial Assets [Abstract]
Non-marketable securities, at cost	$ 15,549	$ 15,549
Recurring [Member] | Carrying Amount [Member]
Financial Assets [Abstract]
Cash and cash equivalents	738,397	410,642
Held-to-maturity securities	806,521	817,238
Non-marketable securities, at cost	15,549	15,549
Loans and leases, net	3,621,277	3,579,724
Financial Liabilities [Abstract]
Total deposits	4,959,589	4,668,095
Federal Home Loan Bank advances	100,000
Subordinated debentures	10,310	10,310
Recurring [Member] | Fair Value [Member]
Financial Assets [Abstract]
Cash and cash equivalents	738,397	410,642
Held-to-maturity securities	665,240	687,243
Non-marketable securities, at cost	15,549	15,549
Loans and leases, net	3,402,777	3,369,255
Financial Liabilities [Abstract]
Total deposits	4,953,522	4,662,782
Federal Home Loan Bank advances	100,003
Subordinated debentures	12,418	12,763
Recurring [Member] | Fair Value [Member] | Level 1 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	738,397	410,642
Held-to-maturity securities	0	0
Non-marketable securities, at cost	0	0
Loans and leases, net	0	0
Financial Liabilities [Abstract]
Total deposits	0	0
Federal Home Loan Bank advances	0
Subordinated debentures	0	0
Recurring [Member] | Fair Value [Member] | Level 2 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Held-to-maturity securities	607,853	629,051
Non-marketable securities, at cost	15,549	15,549
Loans and leases, net	0	0
Financial Liabilities [Abstract]
Total deposits	4,082,127	4,023,467
Federal Home Loan Bank advances	0
Subordinated debentures	12,418	12,763
Recurring [Member] | Fair Value [Member] | Level 3 [Member]
Financial Assets [Abstract]
Cash and cash equivalents	0	0
Held-to-maturity securities	57,387	58,192
Non-marketable securities, at cost	0	0
Loans and leases, net	3,402,777	3,369,255
Financial Liabilities [Abstract]
Total deposits	871,395	639,315
Federal Home Loan Bank advances	100,003
Subordinated debentures	$ 0	$ 0

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Off Balance Sheet Commitments [Abstract]
Reserve for unfunded loan commitments	$ 3,700	$ 3,700
Balance of the investments in LIHTC	35,800	36,500
Total unfunded commitments related to the investments in LIHTC	13,700	15,500
Tax credits from investments in LIHTC	$ 1,100	3,600
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	$ 1,074,963	1,150,142
Unsecured commitments	20,085	19,858
Stand-by Letters of Credit [Member]
Off Balance Sheet Commitments [Abstract]
Off-balance sheet risks, amount, liability	14,889	16,858
Unsecured commitments	$ 5,485	$ 7,010