Equity Bancshares (EQBK) 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Oct. 31, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Trading Symbol	EQBK
Entity Registrant Name	EQUITY BANCSHARES, INC.
Entity Central Index Key	0001227500
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Class A Common Stock, Shares Outstanding		15,413,064
Entity File Number	001-37624
Entity Tax Identification Number	72-1532188
Entity Address, Address Line One	7701 East Kellogg Drive
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Wichita
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	67207
City Area Code	316
Local Phone Number	612.6000
Entity Interactive Data Current	Yes
Title of 12(b) Security	Class A, Common Stock, par value $0.01 per share
Security Exchange Name	NYSE
Entity Incorporation, State or Country Code	KS
Document Quarterly Report	true
Document Transition Report	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 183,404	$ 104,013
Federal funds sold	15,613	415
Cash and cash equivalents	199,017	104,428
Available-for-sale securities	1,057,009	1,184,390
Held-to-maturity securities, fair value of $2,124 and $1,973	2,212	1,948
Loans held for sale	627	349
Loans, net of allowance for credit losses of $44,186 and $45,847	3,237,932	3,265,701
Other real estate owned, net	3,369	4,409
Premises and equipment, net	110,271	101,492
Bank-owned life insurance	124,245	123,176
Federal Reserve Bank and Federal Home Loan Bank stock	20,780	21,695
Interest receivable	23,621	20,630
Goodwill	53,101	53,101
Core deposit intangibles, net	7,961	10,596
Other	105,122	89,736
Total assets	4,945,267	4,981,651
Deposits
Demand	936,217	1,097,899
Total non-interest-bearing deposits	936,217	1,097,899
Demand, savings and money market	2,397,003	2,329,584
Time	748,950	814,324
Total interest-bearing deposits	3,145,953	3,143,908
Total deposits	4,082,170	4,241,807
Federal funds purchased and retail repurchase agreements	39,701	46,478
Federal Home Loan Bank advances	100,000	138,864
Federal Reserve Bank borrowings	140,000
Subordinated debt	96,787	96,392
Contractual obligations	29,019	15,218
Interest payable and other liabilities	39,460	32,834
Total liabilities	4,527,137	4,571,593
Commitments and contingent liabilities, see Notes 11 and 12
Stockholders' equity, see Note 7
Common stock	207	205
Additional paid-in capital	488,137	484,989
Retained earnings	171,188	140,095
Accumulated other comprehensive income (loss)	(122,047)	(113,511)
Treasury stock	(119,355)	(101,720)
Total stockholders’ equity	418,130	410,058
Total liabilities and stockholders’ equity	$ 4,945,267	$ 4,981,651

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Held-to-maturity securities, fair value	$ 2,124		$ 1,973
Loans, allowance for credit losses	$ 44,186	$ 44,544	$ 45,847	$ 46,499	$ 48,238	$ 48,365

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest and dividend income
Loans, including fees	$ 55,152	$ 41,555	$ 156,281	$ 114,710
Securities, taxable	5,696	5,792	17,456	16,767
Securities, nontaxable	369	687	1,606	2,020
Federal funds sold and other	3,822	514	7,075	1,327
Total interest and dividend income	65,039	48,548	182,418	134,824
Interest expense
Deposits	19,374	4,403	50,399	8,308
Federal funds purchased and retail repurchase agreements	246	71	633	150
Federal Home Loan Bank advances	968	409	2,939	594
Federal Reserve Bank borrowings	1,546		3,209
Subordinated debt	1,893	1,721	5,687	4,973
Total interest expense	24,027	6,604	62,867	14,025
Net interest income	41,012	41,944	119,551	120,799
Provision (reversal) for credit losses	1,230	(136)	1,162	276
Net interest income after provision (reversal) for credit losses	39,782	42,080	118,389	120,523
Non-interest income
Increase in value of bank-owned life insurance	794	754	3,134	2,355
Net gain on acquisition and branch sales				540
Net gain (loss) from securities transactions	(1)	(17)	(1,291)	(9)
Other	2,435	2,452	6,229	7,395
Total non-interest income	8,735	8,969	24,285	27,628
Non-interest expense
Salaries and employee benefits	15,857	15,442	47,786	45,893
Net occupancy and equipment	3,262	3,127	9,081	9,304
Data processing	4,553	4,138	12,962	11,549
Professional fees	1,312	1,265	4,341	3,547
Advertising and business development	1,419	1,191	3,827	3,139
Telecommunications	502	487	1,503	1,399
FDIC insurance	660	340	1,535	780
Courier and postage	548	436	1,469	1,348
Free nationwide ATM cost	516	551	1,565	1,593
Amortization of core deposit intangibles	799	957	2,635	3,118
Loan expense	132	174	385	566
Other real estate owned	128	188	318	201
Merger expenses		115		526
Other	4,556	3,825	13,196	10,168
Total non-interest expense	34,244	32,236	100,603	93,131
Income (loss) before income taxes	14,273	18,813	42,071	55,020
Provision (benefit) for income taxes	1,932	3,642	5,951	8,940
Net income (loss) and net income (loss) allocable to common stockholders	$ 12,341	$ 15,171	$ 36,120	$ 46,080
Basic earnings (loss) per share	$ 0.8	$ 0.94	$ 2.32	$ 2.83
Diluted earnings (loss) per share	$ 0.8	$ 0.93	$ 2.3	$ 2.79
Service Charges and Fees [Member]
Non-interest income
Non-interest income	$ 2,690	$ 2,788	$ 7,888	$ 7,927
Debit Card Income [Member]
Non-interest income
Non-interest income	2,591	2,682	7,798	8,120
Mortgage Banking [Member]
Non-interest income
Non-interest income	$ 226	$ 310	$ 527	$ 1,300

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 12,341	$ 15,171	$ 36,120	$ 46,080
Other comprehensive income (loss):
Unrealized holding gains (losses) arising during the period on available-for-sale securities	(17,654)	(55,639)	(16,982)	(160,342)
Reclassification for net (gains) losses included in net income			1,330	(77)
Unrealized holding gains (losses) arising during the period on cash flow hedges	1,994	(2,149)	4,908	(2,616)
Total other comprehensive income (loss)	(15,660)	(57,788)	(10,744)	(163,035)
Tax effect	3,838	14,296	2,208	40,341
Other comprehensive income (loss), net of tax	(11,822)	(43,492)	(8,536)	(122,694)
Comprehensive income (loss)	$ 519	$ (28,321)	$ 27,584	$ (76,614)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Beginning balance at Dec. 31, 2021	$ 500,631	$ 203	$ 478,862	$ 88,324	$ 1,776	$ (68,534)
Beginning balance, shares at Dec. 31, 2021		16,760,115
Net income	46,080			46,080
Other comprehensive income (loss), net of tax effects	(122,694)				(122,694)
Cash dividends - common stock per share	(4,208)			(4,208)
Dividend equivalents - restricted stock units and restricted stock awards, per share	(82)			(82)
Stock-based compensation	2,436		2,436
Stock based compensation, shares		624
Common stock issued upon exercise of stock options	579		579
Common stock issued upon exercise of stock options, shares		28,656
Common stock issued under stock-based incentive plan		$ 1	(1)
Common stock issued under stock-based incentive plan, shares		66,737
Common stock issued under employee stock purchase plan	792		792
Common stock issued under employee stock purchase plan, share		28,829
Treasury stock purchases	(27,728)					(27,728)
Treasury stock purchases, shares		(867,127)
Ending balance at Sep. 30, 2022	395,806	$ 204	482,668	130,114	(120,918)	(96,262)
Ending balance, shares at Sep. 30, 2022		16,017,834
Beginning balance at Dec. 31, 2021	500,631	$ 203	478,862	88,324	1,776	(68,534)
Beginning balance, shares at Dec. 31, 2021		16,760,115
Ending balance at Dec. 31, 2022	410,058	$ 205	484,989	140,095	(113,511)	(101,720)
Ending balance, shares at Dec. 31, 2022		15,930,112
Beginning balance at Jun. 30, 2022	428,115	$ 204	480,897	116,576	(77,426)	(92,136)
Beginning balance, shares at Jun. 30, 2022		16,106,818
Net income	15,171			15,171
Other comprehensive income (loss), net of tax effects	(43,492)				(43,492)
Cash dividends - common stock per share	(1,600)			(1,600)
Dividend equivalents - restricted stock units and restricted stock awards, per share	(33)			(33)
Stock-based compensation	888		888
Common stock issued upon exercise of stock options	482		482
Common stock issued upon exercise of stock options, shares		21,500
Common stock issued under stock-based incentive plan, shares		1,861
Common stock issued under employee stock purchase plan	401		401
Common stock issued under employee stock purchase plan, share		14,555
Treasury stock purchases	(4,126)					(4,126)
Treasury stock purchases, shares		(126,900)
Ending balance at Sep. 30, 2022	395,806	$ 204	482,668	130,114	(120,918)	(96,262)
Ending balance, shares at Sep. 30, 2022		16,017,834
Beginning balance at Dec. 31, 2022	410,058	$ 205	484,989	140,095	(113,511)	(101,720)
Beginning balance, shares at Dec. 31, 2022		15,930,112
Net income	36,120			36,120
Other comprehensive income (loss), net of tax effects	(8,536)				(8,536)
Cash dividends - common stock per share	(4,965)			(4,965)
Dividend equivalents - restricted stock units and restricted stock awards, per share	(62)			(62)
Stock-based compensation	2,351		2,351
Common stock issued upon exercise of stock options	15		15
Common stock issued upon exercise of stock options, shares		657
Common stock issued under stock-based incentive plan		$ 2	(2)
Common stock issued under stock-based incentive plan, shares		134,805
Common stock issued under employee stock purchase plan	784		784
Common stock issued under employee stock purchase plan, share		32,056
Treasury stock purchases	(17,635)					(17,635)
Treasury stock purchases, shares		(669,166)
Ending balance at Sep. 30, 2023	418,130	$ 207	488,137	171,188	(122,047)	(119,355)
Ending balance, shares at Sep. 30, 2023		15,428,464
Beginning balance at Jun. 30, 2023	418,435	$ 207	487,225	160,715	(110,225)	(119,487)
Beginning balance, shares at Jun. 30, 2023		15,412,139
Net income	12,341			12,341
Other comprehensive income (loss), net of tax effects	(11,822)				(11,822)
Cash dividends - common stock per share	(1,851)			(1,851)
Dividend equivalents - restricted stock units and restricted stock awards, per share	(17)			(17)
Stock-based compensation	571		571
Common stock issued upon exercise of stock options	15		15
Common stock issued upon exercise of stock options, shares		657
Common stock issued under stock-based incentive plan, shares		1,120
Common stock issued under employee stock purchase plan	326		326
Common stock issued under employee stock purchase plan, share		14,548
Treasury stock purchases	(132)					(132)
Ending balance at Sep. 30, 2023	$ 418,130	$ 207	$ 488,137	$ 171,188	$ (122,047)	$ (119,355)
Ending balance, shares at Sep. 30, 2023		15,428,464

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends declared per common share	$ 0.12	$ 0.1	$ 0.32	$ 0.26
Restricted stock units dividend declared per share	0.12	$ 0.1	0.32	$ 0.26
Restricted stock awards dividend declared per share	$ 0.12		$ 0.32

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities
Net income	$ 36,120	$ 46,080
Adjustments to reconcile net income to net cash from operating activities:
Stock-based compensation	2,351	2,436
Depreciation	3,338	3,391
Amortization of operating lease right-of-use asset	472	533
Amortization of cloud computing implementation costs	141	141
Provision (reversal) for credit losses	1,162	276
Net amortization (accretion) of purchase valuation adjustments	(649)	(3,437)
Amortization (accretion) of premiums and discounts on securities	3,384	5,059
Amortization of intangible assets	2,743	3,225
Deferred income taxes	953	484
Federal Home Loan Bank stock dividends	(446)	(181)
Loss (gain) on sales and valuation adjustments on other real estate owned	44	(202)
Net loss (gain) on sales and settlements of securities	1,330	(78)
Change in unrealized (gains) losses on equity securities	(39)	87
Loss (gain) on disposal of premises and equipment	(16)	(83)
Loss (gain) on sales of foreclosed assets	14	(355)
Loss (gain) on sales of loans	(385)	(994)
Originations of loans held for sale	(20,279)	(42,443)
Proceeds from the sale of loans held for sale	20,387	45,925
Increase in the value of bank-owned life insurance	(3,134)	(2,355)
Change in fair value of derivatives recognized in earnings	334	(1,684)
Gain on acquisition and branch sales		(540)
Payments on operating lease payable	(588)	(622)
Net change in:
Interest receivable	(2,991)	(840)
Other assets	13,727	21,614
Interest payable and other liabilities	5,582	(17,741)
Net cash provided by operating activities	63,555	57,696
Cash flows (to) from investing activities
Purchases of available-for-sale securities	(2,249)	(178,313)
Purchases of held-to-maturity securities	(275)
Proceeds from sales, calls, pay-downs and maturities of available-for-sale securities	109,261	141,392
Proceeds from calls, pay-downs and maturities of held-to-maturity securities	13
Net change in loans	28,380	(126,122)
Purchase of mortgage loans		(794)
Purchase of USDA guaranteed loans	(1,235)	(2,293)
Capitalized construction cost of other real estate owned	(561)
Purchase of premises and equipment	(12,141)	(1,199)
Proceeds from sale of premises and equipment	40	139
Proceeds from sale of foreclosed assets	141	29,678
Net redemptions (purchases) of Federal Home Loan Bank and Federal Reserve Bank stock	1,361	(6,736)
Net redemptions (purchases) of correspondent and miscellaneous other stock	(6,033)	(3,673)
Proceeds from sale of other real estate owned	1,833	3,518
Proceeds from bank-owned life insurance death benefits	2,071	723
Net cash paid from branch sale to United Baank and Trust		(22,940)
Net cash (used in) provided by investing activities	120,606	(166,620)
Cash flows (to) from financing activities
Net increase (decrease) in deposits	(159,734)	(140,607)
Net change in federal funds purchased and retail repurchase agreements	(6,777)	(8,563)
Net borrowings (repayments) on Federal Home Loan Bank line of credit	(138,864)	186,001
Proceeds from Federal Home Loan Bank term advances	1,066,091	403,501
Principal repayments on Federal Home Loan Bank term advances	(966,091)	(403,501)
Proceeds from Federal Reserve Bank borrowings	141,000	1,000
Principal payments on Federal Reserve Bank borrowings	(1,000)	(1,000)
Proceeds from the exercise of employee stock options	15	579
Proceeds from employee stock purchase plan	784	792
Purchase of treasury stock	(17,635)	(27,728)
Net change in contractual obligations	(2,599)	(2,130)
Dividends paid on common stock	(4,762)	(3,961)
Net cash (used in) provided by financing activities	(89,572)	4,383
Net change in cash and cash equivalents	94,589	(104,541)
Cash and cash equivalents, beginning of period	104,428	259,954
Ending cash and cash equivalents	199,017	155,413
Supplemental cash flow information:
Interest paid	52,730	14,471
Income taxes paid, net of refunds	3,406	666
Supplemental noncash disclosures:
Other real estate owned acquired in settlement of loans	476	2,224
Other repossessed assets acquired in settlement of loans	176	771
Other real estate owned recorded as a result of transferring non-operational branch right-of-use-asset		$ 2,210
Purchase of investment in tax credit structures	$ 16,400

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The interim consolidated financial statements include the accounts of Equity Bancshares, Inc., its wholly-owned subsidiaries, Equity Bank (“Equity Bank”), EBAC, LLC (“EBAC”) and Equity Risk Management, Inc. ("ERMI"). ERMI provides property and casualty insurance coverage to Equity Bancshares and Equity Bank and reinsurance to other third party insurance captives for which insurance may not be currently available or economically feasible in today's insurance marketplace. The wholly-owned subsidiaries of Equity Bank are comprised of SA Holdings, Inc. ("SA Holdings"), SA Property LLC ("SA Property"), and EQBK Investments, LLC. ("EQBK Investments"). SA Holdings and SA Property were established for the purpose of holding and selling other real estate owned. EQBK Investments was established for the purpose to hold Equity Bank's investment in a real estate investment trust. These entities are collectively referred to as the “Company”. All significant intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited condensed interim consolidated financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“GAAP”) for interim financial information and in accordance with guidance provided by the Securities and Exchange Commission. Accordingly, they do not include all the information and footnotes required by GAAP for complete financial information. The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. In the opinion of management, the interim statements reflect all adjustments necessary for a fair presentation of the financial position, results of operations and cash flows of the Company on a consolidated basis and all such adjustments are of a normal recurring nature. These financial statements and the accompanying notes should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2022, included in the Company’s Annual Report on Form 10-K filed with the SEC on March 9, 2023. Operating results for the nine months ended September 30, 2023, are not necessarily indicative of the results that may be expected for the year ending December 31, 2023, or any other period. Reclassifications Some items in prior financial statements were reclassified to conform to the current presentation. Management determined the items reclassified are immaterial to the consolidated financial statements taken as a whole and did not result in a change in equity or net income for the periods reported. Risk and Uncertainties The recent high-profile bank failures involving Silicon Valley Bank, Signature Bank and First Republic Bank have generated significant market volatility among publicly traded bank holding companies and, in particular, regional banks like Equity Bank. These market developments have negatively impacted customer confidence in the safety and soundness of regional banks. As a result, customers may choose to maintain deposits with larger financial institutions or invest in higher yielding short-term fixed income securities, all of which could materially adversely impact Equity Bank's liquidity, loan funding capacity, net interest margin, capital and results of operations. While the Department of the Treasury, the Federal Reserve, and the FDIC have made statements ensuring that depositors of these recently failed banks would have access to their deposits, including uninsured deposit accounts, there is no guarantee that such actions will be successful in restoring customer confidence in regional banks and the banking system more broadly. Equity Bank pledged additional investments to the Federal Reserve Bank to increase liquidity under the Bank Term Funding Program as a precaution; however, the Company has not experienced the same level of deposit runoff as compared to the recent failed financial institutions which, the Company believes, is due to the difference in the types of deposits being offered, deposit concentration and ALM management practices. Recent Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting . ASU 2020-04 provides optional expedients and exceptions for applying GAAP to transactions affected by reference rate reform if certain criteria are met. The transactions primarily include contract modifications; hedging relationships; and sale or transfer of debt securities classified as held-to-maturity. The guidance was effective immediately for the Company and the amendments may be applied prospectively through December 31, 2022. The Company’s contracts issued prior to December 31, 2021, were primarily LIBOR tenures that had operational fallback language or were covered by the transition rules of the Adjustable Interest Rate (LIBOR) Act of 2021 and resulted in this guidance not having a significant impact on the Company's financial condition, results of operations or cash flows. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) . ASU 2021-01 clarifies that certain optional expedients and exceptions that are noted in Topic 848 apply to derivatives that are affected by the discounting transition. Certain provisions, if elected by the Company, apply to derivative instruments that use an interest rate for managing, discounting or contract price alignment that is modified as a result of reference rate reform. The guidance was effective immediately for the Company and the amendments may be applied prospectively through December 31, 2022. The Company’s contracts issued prior to December 31, 2021, were primarily LIBOR tenures that had operational fallback language or were covered by the transition rules of the Adjustable Interest Rate (LIBOR) Act of 2021 and resulted in this guidance not having a significant impact on the Company's financial condition, results of operations or cash flows. In March 2022, the FASB issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326), Trouble Debt Restructurings and Vintage Disclosures . ASU 2022-02 eliminates the accounting guidance for TDRs by creditors, while enhancing disclosure requirements for loan restructurings by creditor when a borrower is experiencing financial difficulty. Creditors will be required to apply the refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan. Additionally, ASU 2022-02 requires that public business entities disclose gross write offs by year of origination for financing receivables and net investment in leases within the scope of Financial Instruments – Credit Losses – Measured at Amortized Cost of the Accounting Standards Codification. The guidance was effective for the Company on January 1, 2023, and the Company was permitted to apply the guidance prospectively or through a modified retrospective method, resulting in a cumulative-effect adjustment to retained earnings in the period of adoption. Since the Company had adopted ASU 2016-13 effective January 1, 2021, the Company was permitted to early adopt the guidance in totality or individually for the topics covered in this update. The Company did not early adopt this guidance and the implementation of this guidance did not have a material financial impact on our financial condition, results of operations or cash flows, but it impacted the Company’s loan disclosures. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848), Deferral of the Sunset Date of Topic 848. ASU 2022-06 extends the current sunset date of Topic 848 from December 31, 2022, to December 31, 2024, to allow for contracts tied to certain tenors of USD LIBOR that have cessation dates of June 30, 2023, to apply the relief of Topic 848. The Company’s contracts issued prior to December 31, 2021, were primarily LIBOR tenures that had operational fallback language or were covered by the transition rules of the Adjustable Interest Rate (LIBOR) Act of 2021 and resulted in this guidance not having a significant impact on the Company's financial condition, results of operations or cash flows. In March 2023, the FASB issued ASU 2023-02, Investments-Equity Method and Joint Ventures (Topic 323), Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method, a consensus of the Emerging Issues Task Force . The amendments in ASU 2023-02 permit all reporting entities that hold tax equity investments that meet the conditions for and elect to account for them using the proportional amortization method or investments in Low Income Housing Tax Credit ("LIHTC") structure through a limited liability entity that is not accounted for using the proportional amortization method and was previously applying LIHTC specific guidance which has been removed by ASU 2023-02. The election to apply the proportional amortization election is a program-by-program election rather than at a reporting entity or individual investment level. The amendments require specific disclosures that must be provided for all investments that generate income tax credits and other income tax benefits from a tax program for which the entity elected to apply the proportional amortization method which must be provided in both annual and interim financial statements. This guidance will be effective for the Company for fiscal years beginning after December 31, 2023, including interim periods within those fiscal years and early adoption is permitted in any interim period and shall be adopted as of the beginning of the fiscal year that includes that interim period. The amendments in this update must be applied using a modified retrospective method or a retrospective method through a cumulative-effect adjustment to the opening balance of retained earnings for the period adoption for the modified retrospective method or the earliest period presented for the retrospective method. The Company is adopting this guidance for investments in solar tax credit structures entered into during 2023, as the Company's investments in solar tax credit structures prior to 2023 do not qualify for the proportional amortization method under this guidance. The Company's financial condition, results of operations and cash flows were not significantly impacted by this guidance for investments in tax credit structures outstanding at December 31, 2022; however, the Company's disclosures related to income tax expense and investments in tax credit structures have been expanded by this guidance.

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	NOTE 2 – INVESTMENTS The amortized cost and fair value of available-for-sale securities and the related gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) are listed below. Amortized Gross Gross Allowance Fair September 30, 2023 Available-for-sale securities U.S. Government-sponsored entities $ 122,665 $ — $ ( 17,079 ) $ — $ 105,586 U.S. Treasury securities 259,253 — ( 25,341 ) — 233,912 Mortgage-backed securities Government-sponsored residential mortgage-backed securities 512,980 — ( 70,559 ) — 442,421 Private label residential mortgage-backed securities 173,876 — ( 29,041 ) — 144,835 Corporate 56,702 — ( 7,001 ) — 49,701 Small Business Administration loan pools 10,953 — ( 805 ) — 10,148 State and political subdivisions 84,261 — ( 13,855 ) — 70,406 $ 1,220,690 $ — $ ( 163,681 ) $ — $ 1,057,009 Amortized Gross Gross Allowance Fair December 31, 2022 Available-for-sale securities U.S. Government-sponsored entities $ 123,196 $ — $ ( 16,790 ) $ — $ 106,406 U.S. Treasury securities 257,690 — ( 25,532 ) — 232,158 Mortgage-backed securities Government-sponsored residential mortgage-backed securities 560,776 — ( 62,170 ) — 498,606 Private label residential mortgage-backed securities 190,889 17 ( 27,346 ) — 163,560 Corporate 56,642 — ( 4,268 ) — 52,374 Small Business Administration loan pools 12,915 — ( 734 ) — 12,181 State and political subdivisions 130,311 55 ( 11,261 ) — 119,105 $ 1,332,419 $ 72 $ ( 148,101 ) $ — $ 1,184,390 The amortized cost and fair value of held-to-maturity securities and the related gross unrecognized gains and losses are listed in the following tables. Amortized Gross Gross Allowance Fair September 30, 2023 Held-to-maturity securities Mortgage-backed securities Government-sponsored residential mortgage-backed securities $ 1,097 $ — $ ( 54 ) $ — $ 1,043 State and political subdivisions 1,115 — ( 34 ) — 1,081 $ 2,212 $ — $ ( 88 ) $ — $ 2,124 Amortized Gross Gross Allowance Fair December 31, 2022 Held-to-maturity securities Mortgage-backed securities Government-sponsored residential mortgage-backed securities $ 1,108 $ — $ — $ — $ 1,108 State and political subdivisions 840 25 — — 865 $ 1,948 $ 25 $ — $ — $ 1,973 The fair value and amortized cost of debt securities at September 30, 2023, by contractual maturity, is shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date, primarily mortgage-backed securities, are shown separately. Available-for-Sale Held-to-Maturity Amortized Fair Amortized Fair Within one year $ 24,412 $ 23,413 $ — $ — One to five years 329,915 297,279 — — Five to ten years 135,136 114,431 — — After ten years 44,371 34,630 1,115 1,081 Mortgage-backed securities 686,856 587,256 1,097 1,043 Total debt securities $ 1,220,690 $ 1,057,009 $ 2,212 $ 2,124 The following table shows the carrying value of securities pledged as collateral to secure public deposits, borrowings from the Federal Reserve Bank and retail repurchase obligations at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Public fund deposits $ 777,425 $ 820,751 Federal Reserve Bank borrowings 147,642 33,235 Retail repurchase agreements 44,873 55,289 Total securities pledged $ 969,940 $ 909,275 The following tables show gross unrealized losses and fair value, aggregated by investment category, and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2023, and December 31, 2022. Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2023 Available-for-sale securities U.S. Government-sponsored entities $ — $ — $ 105,586 $ ( 17,079 ) $ 105,586 $ ( 17,079 ) U.S. Treasury securities 1,019 — 232,893 ( 25,341 ) 233,912 ( 25,341 ) Mortgage-backed securities Government-sponsored residential mortgage-backed securities 152 ( 6 ) 442,269 ( 70,553 ) 442,421 ( 70,559 ) Private label residential mortgage-backed securities — — 144,835 ( 29,041 ) 144,835 ( 29,041 ) Corporate — — 49,701 ( 7,001 ) 49,701 ( 7,001 ) Small Business Administration loan pools 5,706 ( 2 ) 4,442 ( 803 ) 10,148 ( 805 ) State and political subdivisions 11,890 ( 929 ) 58,214 ( 12,926 ) 70,104 ( 13,855 ) Total temporarily impaired securities $ 18,767 $ ( 937 ) $ 1,037,940 $ ( 162,744 ) $ 1,056,707 $ ( 163,681 ) December 31, 2022 Available-for-sale securities U.S. Government-sponsored entities $ 3,936 $ ( 913 ) $ 102,470 $ ( 15,877 ) $ 106,406 $ ( 16,790 ) U.S. Treasury securities 92,896 ( 6,866 ) 139,262 ( 18,666 ) 232,158 ( 25,532 ) Mortgage-backed securities Government-sponsored residential mortgage-backed securities 203,416 ( 15,511 ) 295,190 ( 46,659 ) 498,606 ( 62,170 ) Private label residential mortgage-backed securities 43,610 ( 7,227 ) 116,410 ( 20,119 ) 160,020 ( 27,346 ) Corporate 48,199 ( 3,443 ) 4,175 ( 825 ) 52,374 ( 4,268 ) Small Business Administration loan pools 7,676 ( 60 ) 4,505 ( 674 ) 12,181 ( 734 ) State and political subdivisions 88,713 ( 5,463 ) 19,671 ( 5,798 ) 108,384 ( 11,261 ) Total temporarily impaired securities $ 488,446 $ ( 39,483 ) $ 681,683 $ ( 108,618 ) $ 1,170,129 $ ( 148,101 ) Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2023 Held-to-maturity securities Residential mortgage-backed (issued by government-sponsored entities) $ 1,043 $ ( 54 ) $ — $ — $ 1,043 $ ( 54 ) State and political subdivisions 1,081 ( 34 ) — — 1,081 ( 34 ) Total temporarily impaired securities $ 2,124 $ ( 88 ) $ — $ — $ 2,124 $ ( 88 ) December 31, 2022 Held-to-maturity securities Residential mortgage-backed (issued by government-sponsored entities) $ — $ — $ — $ — $ — $ — State and political subdivisions — — — — — — Total temporarily impaired securities $ — $ — $ — $ — $ — $ — The tables above present unrealized losses on available-for-sale and held-to-maturity securities since the date of purchase, independent of the impact associated with changes in cost basis upon transfer from the available-for-sale designation to the held-to-maturity designatio n. As of September 30, 2023, the Company held 498 available-for-sale and four held-to-maturity securities in an unrealized loss position. Unrealized losses on securities have not been recognized into income because the security issuers are of high credit quality, management does not intend to sell and it is more likely than not that the Company will not be required to sell the securities prior to their anticipated recovery. The decline in fair value is largely due to changes in interest rates and the fair value is expected to recover as the securities approach maturity. The Company's available-for-sale and held-to-maturity investments that carry some form of credit risk are the investments in private label residential mortgage-backed securities, corporate securities and state and political subdivisions securities. All private label residential mortgage-backed securities held by the Company are senior in the capital structure, carry substantial credit enhancement and are 20 % risk weighted by the Simplified Supervisory Formula Approach ("SSFA"). At September 30, 2023, the Company does no t anticipate any credit losses in the private label residential mortgage-backed securities portfolio. The Company's corporate debt exposure consists of 14 separate positions in U.S. financial institutions, all of which the Company has determined to be investment grade. Substantially all of the positions are subordinated debt issued by bank holding companies. The Company periodically reviews financial data of the issuers to ensure their continued investment grade status. At September 30, 2023, the Company does no t anticipate any credit losses in the corporate debt securities portfolio. The Company's portfolio of state and political subdivisions securities is comprised of 132 positions of which 88 % of the positions are rated "A" or better by a Nationally Recognized Statistical Ratings Organization ("NRSRO"), and 73 % of the overall portfolio is made up of general obligation bonds. The Company periodically reviews financial data of the entities and regularly monitors credit ratings changes of the entities. At September 30, 2023, the Company does no t anticipate any credit losses in the state and political subdivisions securities portfolio. The proceeds from sales and the associated gains and losses on available-for-sale securities reclassified from other comprehensive income to income are listed below. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Proceeds $ — $ — $ 49,258 $ 3,265 Gross gain — — — 115 Gross losses — — 1,330 36 Income tax expense on net realized gains — — ( 325 ) 20 The Company also invests in several other investments, including investments in stocks and partnerships, which are included in other assets. The following table shows the various investment balances and method of accounting at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Investments in stocks Accounted for at fair value through net income $ 609 $ 570 Accounted for at amortized cost assessed for impairment 1,397 1,398 Total investments in stocks 2,006 1,968 Investments in partnerships Accounted for under the equity method 2,213 1,816 Accounted for under the hypothetical liquidation book value 3,346 980 Accounted for under proportional amortization 27,228 19,794 Total investments in partnerships 32,787 22,590 Total other investments $ 34,793 $ 24,558 The following table discloses the financial statement impact of tax credit investments for the three month period ended September 30, 2023. Income Tax Credits Recognized During Period (a) Other Income Tax Benefits (a) Total Tax Benefits Investment Amortization Included in Income Tax Expense September 30, 2023 Investments and tax credit structures: Included in proportional amortization $ ( 2,950 ) $ ( 274 ) $ ( 3,224 ) $ 2,805 Not included in proportional amortization $ ( 945 ) $ ( 186 ) $ ( 1,131 ) $ — (a) Reported in income tax expense on statements of income and reported in net change in other assets on statements of cash flows. The following table discloses the financial statement impact of tax credit investments for the nine month period ended September 30, 2023. Income Tax Credits Recognized During Period (a) Other Income Tax Benefits (a) Total Tax Benefits Investment Amortization Included in Income Tax Expense September 30, 2023 Investments and tax credit structures: Included in proportional amortization $ ( 8,901 ) $ ( 1,247 ) $ ( 10,148 ) $ 8,966 Not included in proportional amortization $ ( 2,617 ) $ ( 641 ) $ ( 3,258 ) $ — (a) Reported in income tax expense on statements of income and reported in net change in other assets on statements of cash flows. Contingent contributions for investment tax credit structures not subject to proportional amorti zation were zero for the nine month period ended September 30, 2023.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Loans and Allowance for Credit Losses	NOTE 3 – LOANS AND ALLOWANCE FOR CREDIT LOSSES Types of loans and normal collateral securing those loans are listed below. Commercial real estate : Commercial real estate loans include all loans secured by nonfarm, nonresidential properties and by multifamily residential properties, as well as 1-4 family investment-purpose real estate loans. Commercial and industrial : Commercial and industrial loans include loans used to purchase fixed assets, provide working capital or meet other financing needs of the business. Loans are normally secured by the assets being purchased or already owned by the borrower, inventory or accounts receivable. These may include SBA and other guaranteed or partially guaranteed types of loans. Residential real estate : Residential real estate loans include loans secured by primary or secondary personal residences. Agricultural real estate : Agricultural real estate loans are loans typically secured by farmland. Agricultural : Agricultural loans are primarily operating lines subject to annual farming revenues including productivity/yield of the agricultural commodities produced. These loans may be secured by growing crops, stored crops, livestock, equipment, and miscellaneous receivables. Consumer : Consumer loans may include installment loans, unsecured and secured personal lines of credit, overdraft protection and letters of credit. These loans are generally secured by consumer assets but may be unsecured. The following table lists categories of loans at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Commercial real estate $ 1,721,761 $ 1,721,268 Commercial and industrial 585,129 594,863 Residential real estate 558,188 570,550 Agricultural real estate 205,865 199,189 Agricultural 103,352 120,003 Consumer 107,823 105,675 Total loans 3,282,118 3,311,548 Allowance for credit losses ( 44,186 ) ( 45,847 ) Net loans $ 3,237,932 $ 3,265,701 From time to time, the Company has purchased pools of residential real estate loans originated by other financial institutions to hold for investment with the intent to diversify the residential real estate portfolio . During the three and nine months ended September 30, 2023, the Company did no t purchase any pools of residential loans. During the three and nine months ended September 30, 2022, the Company purchased residential loan pools of $ 794 . As of September 30, 2023, and December 31, 2022, residential real estate loans include $ 307,724 and $ 327,309 of purchased residential real estate loans. The Company occasionally purchases the government guaranteed portion of loans originated by other financial institutions to hold for investment. During the three and nine months ended September 30, 2023, the Company purchased $ 0 and $ 1,235 in loans guaranteed by governmental agencies. During the three and nine months ended September 30, 2022, the Company purchased $ 0 and $ 2,293 in loans guaranteed by governmental agencies. The unamortized purchase accounting discounts related to non-purchase credit deteriorated loans included in the loan totals abov e are $ 2,574 with related loans of $ 218,115 at September 30 , 20 23, and $ 3,632 with related loans of $ 286,538 at December 31, 2022. Overdraft deposit accounts are reclassified and included in consumer loans above. These accoun ts totaled $ 661 at September 30, 2023, and $ 475 a t December 31, 2022. The following tables present the activity in the allowance for credit losses by class for the three month periods ended September 30, 2023, and 2022. September 30, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 16,652 $ 15,194 $ 8,855 $ 583 $ 1,289 $ 1,971 $ 44,544 Provision for credit losses ( 2,954 ) 5,163 ( 1,521 ) 620 35 ( 113 ) 1,230 Loans charged-off ( 8 ) ( 1,399 ) — ( 4 ) — ( 242 ) ( 1,653 ) Recoveries 6 2 2 1 — 54 65 Total ending allowance balance $ 13,696 $ 18,960 $ 7,336 $ 1,200 $ 1,324 $ 1,670 $ 44,186 September 30, 2022 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 22,665 $ 13,209 $ 6,818 $ 1,007 $ 2,289 $ 2,250 $ 48,238 Provision for credit losses ( 1,712 ) 911 486 40 ( 202 ) 341 ( 136 ) Loans charged-off ( 612 ) ( 706 ) ( 51 ) — ( 44 ) ( 266 ) ( 1,679 ) Recoveries 7 1 7 1 — 60 76 Total ending allowance balance $ 20,348 $ 13,415 $ 7,260 $ 1,048 $ 2,043 $ 2,385 $ 46,499 The following tables present the activity in the allowance for credit losses by class for the nine month periods ended September 30, 2023, and 2022. September 30, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 16,731 $ 14,951 $ 8,608 $ 819 $ 2,457 $ 2,281 $ 45,847 Provision for credit losses ( 3,100 ) 6,430 ( 1,275 ) 381 ( 1,180 ) ( 94 ) $ 1,162 Loans charged-off ( 18 ) ( 2,474 ) ( 57 ) ( 4 ) ( 108 ) ( 698 ) ( 3,359 ) Recoveries 83 53 60 4 155 181 536 Total ending allowance balance $ 13,696 $ 18,960 $ 7,336 $ 1,200 $ 1,324 $ 1,670 $ 44,186 September 30, 2022 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 22,478 $ 12,248 $ 5,560 $ 2,235 $ 3,756 $ 2,088 $ 48,365 Provision for credit losses ( 1,293 ) 1,833 1,758 ( 1,195 ) ( 1,668 ) 841 276 Loans charged-off ( 906 ) ( 785 ) ( 99 ) — ( 45 ) ( 760 ) ( 2,595 ) Recoveries 69 119 41 8 — 216 453 Total ending allowance balance $ 20,348 $ 13,415 $ 7,260 $ 1,048 $ 2,043 $ 2,385 $ 46,499 The following tables present the recorded investment in loans and the balance in the allowance for credit losses by portfolio and class based on method to determine allowance for credit loss as of September 30, 2023, and December 31, 2022. September 30, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 441 $ 1,446 $ 780 $ 683 $ 912 $ 163 $ 4,425 Collectively evaluated for credit losses 13,255 17,514 6,556 517 412 1,507 39,761 Total $ 13,696 $ 18,960 $ 7,336 $ 1,200 $ 1,324 $ 1,670 $ 44,186 Loan Balance: Individually evaluated for credit losses $ 3,476 $ 6,182 $ 3,237 $ 4,667 $ 3,691 $ 693 $ 21,946 Collectively evaluated for credit losses 1,718,285 578,947 554,951 201,198 99,661 107,130 3,260,172 Total $ 1,721,761 $ 585,129 $ 558,188 $ 205,865 $ 103,352 $ 107,823 $ 3,282,118 December 31, 2022 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 285 $ 1,433 $ 795 $ 221 $ 2,125 $ 87 $ 4,946 Collectively evaluated for credit losses 16,446 13,518 7,813 598 332 2,194 40,901 Total $ 16,731 $ 14,951 $ 8,608 $ 819 $ 2,457 $ 2,281 $ 45,847 Loan Balance: Individually evaluated for credit losses $ 2,867 $ 6,653 $ 3,344 $ 2,606 $ 4,576 $ 379 $ 20,425 Collectively evaluated for credit losses 1,718,401 588,210 567,206 196,583 115,427 105,296 3,291,123 Total $ 1,721,268 $ 594,863 $ 570,550 $ 199,189 $ 120,003 $ 105,675 $ 3,311,548 The following tables present information related to nonaccrual loans at September 30, 2023, and December 31, 2022. September 30, 2023 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 2,309 $ 1,674 $ — Commercial and industrial 5,097 1,256 — Residential real estate 23 — — Agricultural real estate 1,421 1,031 — Agricultural 2,303 — — Consumer 27 1 — Subtotal 11,180 3,962 — With an allowance recorded: Commercial real estate 1,640 1,413 334 Commercial and industrial 5,635 4,363 1,124 Residential real estate 3,432 3,124 777 Agricultural real estate 4,820 3,333 673 Agricultural 3,056 2,585 788 Consumer 733 655 159 Subtotal 19,316 15,473 3,855 Total $ 30,496 $ 19,435 $ 3,855 December 31, 2022 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 2,443 $ 1,866 $ — Commercial and industrial 21 — — Residential real estate 54 25 — Agricultural real estate 1,518 583 — Consumer 6 — — Subtotal 4,042 2,474 — With an allowance recorded: Commercial real estate 1,011 823 206 Commercial and industrial 10,758 5,838 1,091 Residential real estate 3,488 3,181 786 Agricultural real estate 1,956 1,469 216 Agricultural 6,272 3,468 1,860 Consumer 412 348 85 Subtotal 23,897 15,127 4,244 Total $ 27,939 $ 17,601 $ 4,244 The tables below present average recorded investment and interest income related to nonaccrual loans for the three and nine months ended September 30, 2023, and 2022. Interest income recognized in the following table was substantially recognized on the cash basis. The recorded investment in loans excludes accrued interest receivable due to immateriality. As of and for the three months ended September 30, 2023 September 30, 2022 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial real estate $ 1,749 $ — $ 2,646 $ — Commercial and industrial 628 — 1,979 157 Residential real estate — — — — Agricultural real estate 1,301 — 1,449 — Agricultural — — 5 — Consumer 1 — 5 1 Subtotal 3,679 — 6,084 158 With an allowance recorded: Commercial real estate 1,158 14 2,577 20 Commercial and industrial 4,467 19 3,464 97 Residential real estate 3,020 8 3,086 18 Agricultural real estate 1,822 — 1,924 2 Agricultural 2,548 2 3,594 — Consumer 507 11 266 2 Subtotal 13,522 54 14,911 139 Total $ 17,201 $ 54 $ 20,995 $ 297 As of and for the nine months ended September 30, 2023 September 30, 2022 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial real estate $ 1,802 $ — $ 1,528 $ — Commercial and industrial 314 1 1,480 157 Residential real estate 6 1 384 1 Agricultural real estate 937 — 1,554 — Agricultural — — 2 — Consumer — — 15 1 Subtotal 3,059 2 4,963 159 With an allowance recorded: Commercial real estate 1,000 14 3,702 20 Commercial and industrial 5,064 21 3,808 97 Residential real estate 3,077 12 3,559 19 Agricultural real estate 1,621 1 2,251 5 Agricultural 2,872 2 4,437 — Consumer 445 11 291 2 Subtotal 14,079 61 18,048 143 Total $ 17,138 $ 63 $ 23,011 $ 302 The following tables present the aging of the recorded investment in past due loans as of September 30, 2023, and December 31, 2022, by portfolio and class of loans. September 30, 2023 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 2,596 $ 2,298 $ 483 $ 3,087 $ 1,713,297 $ 1,721,761 Commercial and industrial 912 405 312 5,619 577,881 585,129 Residential real estate 1,050 4,551 39 3,124 549,424 558,188 Agricultural real estate 979 — — 4,364 200,522 205,865 Agricultural 169 — — 2,585 100,598 103,352 Consumer 423 88 — 656 106,656 107,823 Total $ 6,129 $ 7,342 $ 834 $ 19,435 $ 3,248,378 $ 3,282,118 December 31, 2022 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 1,526 $ 69 $ — $ 2,689 $ 1,716,984 $ 1,721,268 Commercial and industrial 232 195 — 5,838 588,598 594,863 Residential real estate 1,133 1,993 — 3,206 564,218 570,550 Agricultural real estate 569 — — 2,052 196,568 199,189 Agricultural 212 — — 3,468 116,323 120,003 Consumer 246 55 — 348 105,026 105,675 Total $ 3,918 $ 2,312 $ — $ 17,601 $ 3,287,717 $ 3,311,548 Credit Quality Indicators The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. Consumer loans are considered pass credits unless downgraded due to payment status or reviewed as part of a larger credit relationship. Loans that participated in the short-term deferral program are not automatically considered classified solely due to a deferral, are subject to ongoing monitoring and will be downgraded or placed on nonaccrual if a noted weakness exists. The Company uses the following definitions for risk ratings. Pass: Loans classified as pass include all loans that do not fall under one of the three following categories. Special Mention : Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the Company’s credit position at some future date. Substandard : Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful : Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. Based on the most recent analysis performed, the risk category of loans, by type and year of origination, at September 30, 2023, is as follows. September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 175,524 $ 382,092 $ 243,586 $ 168,924 $ 68,734 $ 205,595 $ 465,774 $ 870 $ 1,711,099 Special mention — 2,037 120 — — 398 257 — 2,812 Substandard — 429 3,086 237 1,500 2,519 79 — 7,850 Doubtful — — — — — — — — — Total commercial real estate $ 175,524 $ 384,558 $ 246,792 $ 169,161 $ 70,234 $ 208,512 $ 466,110 $ 870 $ 1,721,761 Commercial and industrial Risk rating Pass $ 111,420 $ 122,245 $ 57,766 $ 53,275 $ 31,559 $ 8,335 $ 185,545 $ 1,859 $ 572,004 Special mention — — 15 — — 998 2,251 — 3,264 Substandard 1,310 624 310 2,280 254 2,192 2,891 — 9,861 Doubtful — — — — — — — — — Total commercial and industrial $ 112,730 $ 122,869 $ 58,091 $ 55,555 $ 31,813 $ 11,525 $ 190,687 $ 1,859 $ 585,129 Residential real estate Risk rating Pass $ 25,540 $ 30,415 $ 284,667 $ 5,554 $ 12,662 $ 135,185 $ 59,834 $ 1,141 $ 554,998 Special mention — — — — — — — — — Substandard — 123 115 22 198 1,992 670 70 3,190 Doubtful — — — — — — — — — Total residential real estate $ 25,540 $ 30,538 $ 284,782 $ 5,576 $ 12,860 $ 137,177 $ 60,504 $ 1,211 $ 558,188 Agricultural real estate Risk rating Pass $ 22,127 $ 27,644 $ 18,627 $ 19,285 $ 10,845 $ 20,968 $ 80,167 $ 289 $ 199,952 Special mention 903 395 — — — 168 755 — 2,221 Substandard — — 28 — 102 3,524 38 — 3,692 Doubtful — — — — — — — — — Total agricultural real estate $ 23,030 $ 28,039 $ 18,655 $ 19,285 $ 10,947 $ 24,660 $ 80,960 $ 289 $ 205,865 Agricultural Risk rating Pass $ 10,865 $ 8,113 $ 5,653 $ 8,144 $ 1,621 $ 4,228 $ 60,921 $ 55 $ 99,600 Special mention — — — — — 33 259 — 292 Substandard 59 69 503 640 1,862 63 264 — 3,460 Doubtful — — — — — — — — — Total agricultural $ 10,924 $ 8,182 $ 6,156 $ 8,784 $ 3,483 $ 4,324 $ 61,444 $ 55 $ 103,352 Consumer Risk rating Pass $ 45,341 $ 27,568 $ 11,826 $ 5,555 $ 1,619 $ 3,211 $ 12,046 $ 1 $ 107,167 Special mention — — — — — — — — — Substandard 19 267 194 92 57 26 1 — 656 Doubtful — — — — — — — — — Total consumer $ 45,360 $ 27,835 $ 12,020 $ 5,647 $ 1,676 $ 3,237 $ 12,047 $ 1 $ 107,823 Total loans Risk rating Pass $ 390,817 $ 598,077 $ 622,125 $ 260,737 $ 127,040 $ 377,522 $ 864,287 $ 4,215 $ 3,244,820 Special mention 903 2,432 135 — — 1,597 3,522 — 8,589 Substandard 1,388 1,512 4,236 3,271 3,973 10,316 3,943 70 28,709 Doubtful — — — — — — — — — Total loans $ 393,108 $ 602,021 $ 626,496 $ 264,008 $ 131,013 $ 389,435 $ 871,752 $ 4,285 $ 3,282,118 Based on the analysis performed at December 31, 2022, the risk category of loans, by type and year of origination is as follows. December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 432,196 $ 252,616 $ 188,897 $ 92,290 $ 114,415 $ 171,498 $ 462,140 $ 741 $ 1,714,793 Special mention — 122 — — — 401 — — 523 Substandard — 3,049 244 144 — 2,515 — — 5,952 Doubtful — — — — — — — — — Total commercial real estate $ 432,196 $ 255,787 $ 189,141 $ 92,434 $ 114,415 $ 174,414 $ 462,140 $ 741 $ 1,721,268 Commercial and industrial Risk rating Pass $ 172,912 $ 79,782 $ 65,915 $ 39,487 $ 6,712 $ 5,089 $ 189,998 $ 6,654 $ 566,549 Special mention — — — — 674 3,851 — — 4,525 Substandard 283 4,316 2,167 10,127 1,460 783 4,653 — 23,789 Doubtful — — — — — — — — — Total commercial and industrial $ 173,195 $ 84,098 $ 68,082 $ 49,614 $ 8,846 $ 9,723 $ 194,651 $ 6,654 $ 594,863 Residential real estate Risk rating Pass $ 34,705 $ 299,840 $ 5,939 $ 13,073 $ 47,986 $ 102,871 $ 62,494 $ 271 $ 567,179 Special mention — — — — — — — — — Substandard 58 86 48 209 239 2,633 98 — 3,371 Doubtful — — — — — — — — — Total residential real estate $ 34,763 $ 299,926 $ 5,987 $ 13,282 $ 48,225 $ 105,504 $ 62,592 $ 271 $ 570,550 Agricultural real estate Risk rating Pass $ 33,586 $ 20,712 $ 26,408 $ 12,754 $ 5,608 $ 18,882 $ 68,510 $ 300 $ 186,760 Special mention 874 — 2,493 — — 604 5,983 — 9,954 Substandard — 203 — 115 485 1,635 37 — 2,475 Doubtful — — — — — — — — — Total agricultural real estate $ 34,460 $ 20,915 $ 28,901 $ 12,869 $ 6,093 $ 21,121 $ 74,530 $ 300 $ 199,189 Agricultural Risk rating Pass $ 23,917 $ 7,778 $ 9,437 $ 2,642 $ 2,250 $ 2,134 $ 64,647 $ 75 $ 112,880 Special mention — — — 92 22 375 556 — 1,045 Substandard — 1,003 1,838 2,044 386 213 594 — 6,078 Doubtful — — — — — — — — — Total agricultural $ 23,917 $ 8,781 $ 11,275 $ 4,778 $ 2,658 $ 2,722 $ 65,797 $ 75 $ 120,003 Consumer Risk rating Pass $ 56,497 $ 17,460 $ 8,415 $ 3,235 $ 1,370 $ 3,396 $ 14,955 $ — $ 105,328 Special mention — — — — — — — — — Substandard 17 148 54 81 13 34 — — 347 Doubtful — — — — — — — — — Total consumer $ 56,514 $ 17,608 $ 8,469 $ 3,316 $ 1,383 $ 3,430 $ 14,955 $ — $ 105,675 Total loans Risk rating Pass $ 753,813 $ 678,188 $ 305,011 $ 163,481 $ 178,341 $ 303,870 $ 862,744 $ 8,041 $ 3,253,489 Special mention 874 122 2,493 92 696 5,231 6,539 — 16,047 Substandard 358 8,805 4,351 12,720 2,583 7,813 5,382 — 42,012 Doubtful — — — — — — — — — Total loans $ 755,045 $ 687,115 $ 311,855 $ 176,293 $ 181,620 $ 316,914 $ 874,665 $ 8,041 $ 3,311,548 The following table discloses the charge-off and recovery activity by loan type and year of origination for the nine month period ending September 30, 2023. September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Revolving Loans Total Commercial real estate Gross charge-offs $ — $ — $ — $ — $ ( 9 ) $ ( 9 ) $ — $ — $ ( 18 ) Gross recoveries — 64 — — — 19 — — 83 Net charge-offs $ — $ 64 $ — $ — $ ( 9 ) $ 10 $ — $ — $ 65 Commercial and industrial Gross charge-offs $ — $ ( 69 ) $ ( 10 ) $ ( 19 ) $ ( 2 ) $ ( 1,158 ) $ ( 1,216 ) $ — $ ( 2,474 ) Gross recoveries — 29 — 15 — 9 — — 53 Net charge-offs $ — $ ( 40 ) $ ( 10 ) $ ( 4 ) $ ( 2 ) $ ( 1,149 ) $ ( 1,216 ) $ — $ ( 2,421 ) Residential real estate Gross charge-offs $ — $ — $ — $ — $ — $ ( 52 ) $ ( 5 ) $ — $ ( 57 ) Gross recoveries — — — — — 60 — — 60 Net charge-offs $ — $ — $ — $ — $ — $ 8 $ ( 5 ) $ — $ 3 Agricultural real estate Gross charge-offs $ — $ — $ — $ — $ — $ ( 4 ) $ — $ — $ ( 4 ) Gross recoveries — — — — — 4 — — 4 Net charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Agricultural Gross charge-offs $ — $ — $ ( 107 ) $ — $ — $ ( 1 ) $ — $ — $ ( 108 ) Gross recoveries — — — — — 155 — — 155 Net charge-offs $ — $ — $ ( 107 ) $ — $ — $ 154 $ — $ — $ 47 Consumer Gross charge-offs $ ( 168 ) $ ( 129 ) $ ( 84 ) $ ( 48 ) $ ( 46 ) $ ( 164 ) $ ( 59 ) $ — $ ( 698 ) Gross recoveries 1 15 41 10 9 94 11 — 181 Net charge-offs $ ( 167 ) $ ( 114 ) $ ( 43 ) $ ( 38 ) $ ( 37 ) $ ( 70 ) $ ( 48 ) $ — $ ( 517 ) Total loans Gross charge-offs $ ( 168 ) $ ( 198 ) $ ( 201 ) $ ( 67 ) $ ( 57 ) $ ( 1,388 ) $ ( 1,280 ) $ — $ ( 3,359 ) Gross recoveries 1 108 41 25 9 341 11 — 536 Net charge-offs $ ( 167 ) $ ( 90 ) $ ( 160 ) $ ( 42 ) $ ( 48 ) $ ( 1,047 ) $ ( 1,269 ) $ — $ ( 2,823 ) Modifications to Debtors Experiencing Financial Difficulty The Company adopted ASU 2022-02 Troubled Debt Restructurings and Vintage Disclosures, effective January 1, 2023, and this accounting guidance is applied prospectively. The following table presents the amortized cost basis of loans at September 30, 2023, that were both experiencing financial difficulty and modified during the three months ended September 30, 2023, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below. September 30, 2023 Payment Delay Term Extension Combination Rate Change and Term Extension Combination Payment Delay and Term Extension Total Modifications Total Class of Financing Receivable Commercial real estate $ — $ — $ — $ — $ — 0.00 % Commercial and industrial — — — 4,896 4,896 0.84 % Residential real estate — — — — — 0.00 % Agricultural real estate — 458 — — 458 0.22 % Agricultural — — — — — 0.00 % Consumer — — — — — 0.00 % Total $ — $ 458 $ — $ 4,896 $ 5,354 0.16 % The following table presents the amortized cost basis of loans at September 30, 2023, that were both experiencing financial difficulty and modified during the nine months ended September 30, 2023, by class and by type of modification. September 30, 2023 Payment Delay Term Extension Combination Rate Change, Payment Delay and Term Extension Combination Payment Delay and Term Extension Total Modifications Total Class of Financing Receivable Commercial real estate $ — $ — $ — $ 355 $ 355 0.02 % Commercial and industrial — 1,491 — 10,884 12,375 2.11 % Residential real estate — 163 — 12 175 0.03 % Agricultural real estate — 858 — 170 1,028 0.50 % Agricultural 122 — — 421 543 0.53 % Consumer — — 24 — 24 0.02 % Total $ 122 $ 2,512 $ 24 $ 11,842 $ 14,500 0.44 % At September 30, 20 23, there were $ 796 thousand in commitments to lend additional amounts on these loans. The Company considers loans modified to borrowers in financial distress as loans that do not share similar risk characteristics with collectively evaluated loans at modification date for the purposes of calculating the allowance for credit losses. These loans will be evaluated for credit losses based on either discounted cash flows or the fair value of collateral at modification date; however, subsequent to the modification date these loans will be evaluated for credit losses as part of the collectively evaluated pools after a period of ongoing performance under the terms of the modified loan. The Company closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified during the three months ended September 30, 2023. September 30, 2023 30 - 59 Days Past Due 60 - 89 Days Past Due Greater Than 89 days Past Due Total Past Due Commercial real estate $ — $ — $ — $ — Commercial and industrial — — — — Residential real estate 163 12 — 175 Agricultural real estate — — — — Agricultural — — — — Consumer 24 — — 24 Total $ 187 $ 12 $ — $ 199 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended September 30, 2023. September 30, 2023 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension in Years Commercial real estate $ — — % — Commercial and industrial 1,142 — % 0.13 Residential real estate — — % — Agricultural real estate — — % 1.00 Agricultural — — % — Consumer — — % — Total loans $ 1,142 — % 0.20 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the nine months ended September 30, 2023. September 30, 2023 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension in Years Commercial real estate $ — — % 0.49 Commercial and industrial 1,142 — % 1.13 Residential real estate — — % 9.60 Agricultural real estate — — % 0.99 Agricultural — — % 0.58 Consumer — — % 2.16 Total loans $ 1,142 — % 1.19 Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk from a contractual obligation to extend credit, unless that obligation is unconditionally cancelable by the Company. The allowance for credit losses on off-balance-sheet credit exposures is adjusted as a provision for credit loss expense recognized within other non-interest expense on the consolidated statements of income and included in other liabilities on the consolidated balance sheets. The estimated credit loss includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The estimate of expected credit loss is based on the historical loss rate for the class of loan the commitments would be classified as if funded. The following table lists allowance for credit losses on off-balance-sheet credit exposures as of September 30, 2023, and December 31, 2022. Allowance for September 30, 2023 December 31, 2022 Commercial real estate $ 311 $ 336 Commercial and industrial 854 700 Residential real estate 38 45 Agricultural 8 3 Consumer 246 269 Total allowance for credit losses $ 1,457 $ 1,353

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	NOTE 4 – DERIVATIVE FINANCIAL INSTRUMENTS The Company is exposed to interest-rate risk primarily from the effect of interest rate changes on its interest-earning assets and its sources of funding these assets. The Company will periodically enter into interest rate swaps or interest rate caps/floors to manage certain interest rate risk exposure. Interest Rate Swaps Designated as Fair Value Hedges The Company periodically enters into interest rate swaps to hedge the fair value of certain commercial real estate loans. These transactions are designated as fair value hedges. In this type of transaction, the Company typically receives from the counterparty a variable-rate cash flow based on the one-month LIBOR plus a spread to this index and pays a fixed-rate cash flow equal to the customer loan rate, rate resets subsequent to June 30, 2023, are based on one-month SOFR. At September 30, 2023, the portfolio of interest rate swaps had a weighted average maturity of 7.19 years, a weighted average pay rate of 4.60 % and a weighted average rate received of 8.47 %. At December 31, 2022, the portfolio of interest rate swaps had a weighted average maturity of 8.5 years, a weighted average pay rate of 4.53 % and a weighted average rate received of 7.13 % . Interest Rate Swaps Designated as Cash Flow Hedges The Company has entered into cash flow hedges to hedge future cash flows related to subordinated notes interest expense and prime rate adjustable rate loans interest income. These agreements are designated as cash flow hedges and are marked to market through other comprehensive income. September 30, 2023 December 31, 2022 Weighted average Weighted average pay rate Weighted average rate received Weighted average Weighted average pay rate Weighted average rate received Subordinated note hedges 12.0 2.81 % 7.47 % 12.7 2.81 % 6.57 % Variable rate FHLB advance hedges 2.5 3.59 % 5.31 % — — % — % Prime based receivable loan hedges 0.3 8.50 % 5.60 % 1.3 7.50 % 5.60 % Total cash flow hedges 1.6 6.43 % 5.54 % 1.8 7.28 % 5.65 % Stand-Alone Derivatives The Company periodically enters into interest rate swaps with our borrowers and simultaneously enters into swaps with a counterparty with offsetting terms for the purpose of providing our borrowers long-term fixed rate loans, in addition to stand alone interest-rate swaps designed to offset the economic impact of fixed rate loans. Neither swap is designated as a hedge, and both are marked to market through earnings. At September 30, 2023, this portfolio of interest rate swaps had a weighted average maturity of 4.88 years, weighted average pay rate of 8.30 % and a weighted average rate received of 8.44 % . At December 31, 2022, this portfolio of interest rate swaps had a weighted average maturity of 5.6 years, weighted average pay rate of 6.96 % and weighted average rate received of 7.06 %. Reconciliation of Derivative Fair Values and Gains/(Losses) The notional amount of a derivative contract is a factor in determining periodic interest payments or cash flows received or paid. The notional amount of derivatives serves as a level of involvement in various types of derivatives. The notional amount does not represent the Company’s overall exposure to credit or market risk, generally, the exposure is significantly smaller. The following table shows the notional balances and fair values (including net accrued interest) of the derivatives outstanding by derivative type at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Notional Derivative Derivative Notional Derivative Derivative Derivatives designated as hedging instruments: Interest rate swaps $ 15,647 $ 2,059 $ — $ 21,528 $ 2,425 $ — Derivatives designated as cash flow hedges: Interest rate swaps 257,500 2,557 — 157,500 2,120 4,457 Total derivatives designated as hedging relationships 273,147 4,616 — 179,028 4,545 4,457 Derivatives not designated as hedging instruments: Interest rate swaps 181,799 5,530 4,870 184,277 4,191 3,555 Total derivatives not designated as hedging 181,799 5,530 4,870 184,277 4,191 3,555 Total $ 454,946 10,146 4,870 $ 363,305 8,736 8,012 Cash collateral — 9,562 — 2,860 Netting adjustments ( 9,329 ) ( 9,329 ) ( 7,336 ) ( 7,336 ) Net amount presented in Balance Sheet $ 817 $ 5,103 $ 1,400 $ 3,536 The table below lists designated and qualifying hedged items in fair value hedges at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Carrying Amount Hedging Fair Value Adjustment Fair Value Adjustments on Discontinued Hedges Carrying Amount Hedging Fair Value Adjustment Fair Value Adjustments on Discontinued Hedges Commercial real estate loans $ 15,445 $ ( 2,362 ) $ ( 458 ) $ 17,202 $ ( 2,384 ) $ — Total $ 15,445 $ ( 2,362 ) $ ( 458 ) $ 17,202 $ ( 2,384 ) $ — The Company reports hedging derivative gains (losses) as adjustments to loan interest income and loan interest expense along with the related net interest settlements. The non-hedging derivative gains (losses) and related net interest settlements for economic derivatives are reported in other income. For the three and nine months period ended September 30, 2023, and 2022, the Company recorded net gains (losses) on derivatives and hedging activities as shown in the table below. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Derivatives designated as hedging instruments: Interest rate swaps $ ( 5 ) $ 46 $ 5 $ 148 Total net gain (loss) related to derivatives designated as hedging instruments ( 5 ) 46 5 148 Derivatives designated as cash flow hedges: Interest rate swaps — — — — Total net gain (loss) related to derivatives designated as cash flow hedges — — — — Total net gains (losses) related to hedging relationships ( 5 ) 46 5 148 Derivatives not designated as hedging instruments: Economic hedges: Interest rate swaps 203 402 407 1,544 Total net gains (losses) related to derivatives not 203 402 407 1,544 Net gains (losses) on derivatives and hedging activities $ 198 $ 448 $ 412 $ 1,692 The following tables show the recorded net gains (losses) on derivatives and the related hedged items in fair value hedging relationships and the impact of those derivatives on the Company’s net interest income for the three month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ 133 $ ( 138 ) $ ( 5 ) $ 247 Total $ 133 $ ( 138 ) $ ( 5 ) $ 247 September 30, 2022 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ 761 $ ( 715 ) $ 46 $ ( 154 ) Total $ 761 $ ( 715 ) $ 46 $ ( 154 ) The following tables show the recorded net gains (losses) on derivatives and the related hedged items in fair value hedging relationships and the impact of those derivatives on the Company’s net interest income for the nine month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ ( 3 ) $ ( 2 ) $ ( 5 ) $ 551 Total $ ( 3 ) $ ( 2 ) $ ( 5 ) $ 551 September 30, 2022 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ 2,840 $ ( 2,692 ) $ 148 $ ( 626 ) Total $ 2,840 $ ( 2,692 ) $ 148 $ ( 626 ) The following tables show the recorded net gains or (losses) on derivatives and the related hedged items in cash flow hedging relationships and the impact of those derivatives on the Company's net interest income for the three month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ 1,035 $ 781 $ ( 1,083 ) FHLB advance hedges 545 412 421 Subordinated note hedges 414 311 92 Total $ 1,994 $ 1,504 $ ( 570 ) September 30, 2022 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ ( 2,542 ) $ 1,913 $ ( 135 ) FHLB advance hedges — — — Subordinated note hedges 393 ( 296 ) ( 23 ) Total $ ( 2,149 ) $ 1,617 $ ( 158 ) The following tables show the recorded net gains or (losses) on derivatives and the related hedged items in cash flow hedging relationships and the impact of those derivatives on the Company's net interest income for the nine month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ 1,991 $ 1,492 $ ( 2,833 ) FHLB advance hedges 2,577 1,946 803 Subordinated note hedges 340 256 157 Total $ 4,908 $ 3,694 $ ( 1,873 ) September 30, 2022 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ ( 4,151 ) $ 3,124 $ ( 603 ) FHLB advance hedges — — — Subordinated note hedges 1,535 ( 1,144 ) ( 21 ) Total $ ( 2,616 ) $ 1,980 $ ( 624 )

LEASE OBLIGATIONS

LEASE OBLIGATIONS	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
LEASE OBLIGATIONS	NOTE 5 – LEASE OBLIGATIONS Right-of-use asset and lease obligations by type of property for the periods ended September 30, 2023, and December 31, 2022, are listed below. September 30, 2023 Right-of-Use Lease Weighted Weighted Operating Leases Land and building leases $ 4,584 $ 4,593 13.3 2.29 % Total operating leases $ 4,584 $ 4,593 13.3 2.29 % Right-of-use-asset reported in other assets $ 2,692 Right-of-use-asset not in operation, reported in other real estate owned 1,892 Total $ 4,584 December 31, 2022 Right-of-Use Lease Weighted Weighted Operating Leases Land and building leases $ 5,256 $ 5,294 13.2 2.32 % Total operating leases $ 5,256 $ 5,294 13.2 2.32 % Right-of-use-asset reported in other assets $ 3,185 Right-of-use-asset not in operation, reported in other real estate owned 2,071 Total $ 5,256 During the quarter ended June 30, 2022, one of our bank locations became non-operational. The right-of-use-asset for this location was transferred to other real estate owned, the weighted average lease term is 7.5 years. Operating lease costs for the three and nine months ended September 30, 2023, and 2022, are listed below. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Operating lease cost $ 177 $ 213 $ 585 $ 632 Short-term lease cost — — — — Variable lease cost 34 17 62 44 Total operating lease cost $ 211 $ 230 $ 647 $ 676 There were no sale and leaseback transactions, leverage leases, lease transactions with related parties or leases that had not yet commenced during the three or nine month periods ended September 30, 2023. A maturity analysis of operating lease liabilities and reconciliation of the undiscounted cash flows to the total operating lease liability is listed below. Lease Payments September 30, Due in one year or less $ 481 Due after one year through two years 521 Due after two years through three years 522 Due after three years through four years 522 Due after four years through five years 524 Thereafter 2,975 Total undiscounted cash flows 5,545 Discount on cash flows ( 952 ) Total operating lease liability $ 4,593

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
BORROWINGS	NOTE 6 – BORROWINGS Federal funds purchased and retail repurchase agreements Federal funds purchased and retail repurchase agreements as of September 30, 2023, and December 31, 2022, are listed below. September 30, December 31, Federal funds purchased $ — $ — Retail repurchase agreements 39,701 46,478 Securities sold under agreements to repurchase (retail repurchase agreements) consist of obligations of the Company to other parties. The obligations are secured by residential mortgage-backed securities held by the Company with a fair value of $ 44,873 and $ 55,289 a t September 30, 2023, and December 31, 2022. The agreements are on a day-to-day basis and can be terminated on demand. The following table presents the borrowing usage and interest rate information for federal funds purchased and retail repurchase agreements at September 30, 2023, and December 31, 2022. September 30, December 31, Average daily balance during the period $ 43,324 $ 53,337 Average interest rate during the period 1.36 % 0.42 % Maximum month-end balance year-to-date $ 46,798 $ 64,323 Weighted average interest rate at period-end 1.47 % 0.72 % Federal Home Loan Bank advances Federal Home Loan Bank advances include both draws against the Company’s line of credit and fixed rate term advances. Federal Home Loan Bank advances as of September 30, 2023, and December 31, 2022, are as follows. September 30, December 31, 2022 Federal Home Loan Bank line of credit advances $ — $ 138,864 Federal Home Loan Bank fixed-rate term advances 100,000 — Total Federal Home Loan Bank advances $ 100,000 $ 138,864 At September 30, 2023, and December 31, 2022, the Company had undisbursed advance commitments (letters of credit) with the Federal Home Loan Bank of $ 40,807 and $ 18,305 . These letters of credit were obtained in lieu of pledging securities to secure public fund deposits that are over the FDIC insurance limit. The advances, Mortgage Partnership Finance credit enhancement obligations and letters of credit were collateralized by certain qualifying loans of $ 869,176 and securities of $ 65,125 for a total of $ 934,301 at September 30, 2023, and qualifying loans of $ 744,125 and securities of $ 74,083 for a total of $ 818,208 at December 31, 2022. Based on this collateral and the Company’s holdings of Federal Home Loan Bank stock, the Company was eligible to borrow an additional $ 792,317 and $ 659,695 a t September 30, 2023, and December 31, 2022. Federal Reserve Bank borrowings At September 30, 2023, and December 31, 2022, the Company had a borrowing capacity of $ 478,720 and $ 330,077 , for which the Company has pledged loans with an outstanding balanc e of $ 392,718 and $ 390,102 and securities with a fair value of $ 147,642 a nd $ 33,235 . There was $ 140,000 in borrowings secured from this facility under the Federal Reserve's Bank Term Funding Program with a rate of 4.38 % and a maturity date of March 22, 2024. The Company can repay this borrowing at any time without penalties or fees. There were no outstanding borrowings at December 31, 2022. Bank stock loan The Company entered into an agreement with an unaffiliated financial institution that provided for a maximum borrowing facility of $ 40,000 , secured by the Company’s stock in Equity Bank. Each draw of funds on the facility will create a separate note that is repayable over a term of five years . Each note will bear interest at the greater of a variable interest rate equal to the prime rate published in the “Money Rates” section of The Wall Street Journal (or any generally recognized successor), floating daily, or a floor of 3.50 %. Accrued interest and principal payments will be due quarterly with one final payment of unpaid principal and interest due at the end of the five-year term of each separate note. The loan was renewed and amended on February 11, 2022, with a new maturity date of February 11, 2023 . With this amendment, the maximum borrowing amount was decreased from $ 40,000 to $ 25,000 . Each note will bear interest at the greater of a variable interest rate equal to the prime rate published in the “Money Rates” section of The Wall Street Journal (or any generally recognized successor), floating daily, or a floor of 3.25 %. The Company is also required to pay an unused commitment fee in an amount equal to 20 basis points per annum on the unused portion of the maximum borrowing facility due on the maturity date of the renewal. The loan was renewed on February 10, 2023, with a new maturity date of February 10, 2024 . With this renewal, the maximum borrowing amount will remain at $ 25,000 . Each note will bear interest at the greater of a variable interest rate equal to the prime rate published in the “Money Rates” section of The Wall Street Journal (or any generally recognized successor), floating daily, or a floor of 3.25 %. The Company is also required to pay an unused commitment fee in an amount equal to 20 basis points per annum on the unused portion of the maximum borrowing facility due on the maturity date of the renewal. There wer e no outstanding principal balances on the bank stock loan at September 30, 2023, and December 31, 2022. The terms of the borrowing facility require the Company and Equity Bank to maintain minimum capital ratios and other covenants. In the event of default, the lender has the option to declare all outstanding balances immediately due. The Company believes it is in compliance with the terms of the borrowing facility and has not been otherwise notified of noncompliance. Subordinated debt Subordinated debt as of September 30, 2023, and December 31, 2022, are listed below. September 30, December 31, Subordinated debentures $ 23,508 $ 23,255 Subordinated notes 73,279 73,137 Total $ 96,787 $ 96,392 Subordinated debentures In conjunction with prior acquisitions, the Company assumed certain subordinated debentures owed to special purpose unconsolidated subsidiaries that are controlled by the Company. These subordinated debentures have the same terms as the trust preferred securities issued by the special purpose unconsolidated subsidiaries. FCB Capital Trust II (“CTII”): The trust preferred securities issued by CTII were initially issued to accrue and pay distributions quarterly at three-month LIBOR plus 2.00 %; however on October 12, 2023, after the LIBOR transition it will now accrue and pay distributions quarterly at three-month CME term SOFR plus a tenor spread adjustment of 0.26 % plus 2.00 % on the stated liquidation amount of the trust preferred securities. These trust preferred securities are mandatorily redeemable upon maturity on April 15, 2035 , or upon earlier redemption. FCB Capital Trust III (“CTIII”): The trust preferred securities issued by CTIII were initially issued to accrue and pay distributions quarterly at three-month LIBOR plus 1.89 %; however on September 15, 2023, after the LIBOR transition it will now accrue and pay distributions quarterly at three-month CME term SOFR plus a tenor spread adjustment of 0.26 % plus 1.89 % on the stated liquidation amount of the trust preferred securities. These trust preferred securities are mandatorily redeemable upon maturity on June 15, 2037 , or upon earlier redemption. Community First (AR) Statutory Trust I (“CFSTI”): The trust preferred securities issued by CFSTI were initially issued to accrue and pay distributions quarterly at three-month LIBOR plus 3.25 %; however on September 26, 2023, after the LIBOR transition it will now accrue and pay distributions quarterly at three-month CME term SOFR plus a tenor spread adjustment of 0.26 % plus 3.25 % on the stated liquidation amount of the trust preferred securities. These trust preferred securities are mandatorily redeemable upon maturity on December 26, 2032 , or upon earlier redemption. American State Bank Statutory Trust I (“ASBSTI”): The trust preferred securities issued by ASBSTI were initially issued to accrue and pay distributions quarterly at three-month LIBOR plus 1.80 %; however on September 15, 2023, after the LIBOR transition it will now accrue and pay distributions quarterly at three-month CME term SOFR plus a tenor spread adjustment of 0.26 % plus 1.80 % on the stated liquidation amount of the trust preferred securities. These trust preferred securities are mandatorily redeemable upon maturity on September 15, 2035 , or upon earlier redemption. Subordinated debentures as of September 30, 2023, and December 31, 2022, are listed below. September 30, Weighted Average Rate Weighted Average Term in Years CTII subordinated debentures $ 10,310 7.57 % 11.5 CTIII subordinated debentures 5,155 7.56 % 13.7 CFSTI subordinated debentures 5,155 8.91 % 9.2 ASBSTI subordinated debentures 7,732 7.47 % 12.0 Total contractual balance 28,352 Fair market value adjustments ( 4,844 ) Total subordinated debentures $ 23,508 December 31, Weighted Average Rate Weighted Average Term in Years CTII subordinated debentures $ 10,310 6.08 % 12.3 CTIII subordinated debentures 5,155 6.66 % 14.5 CFSTI subordinated debentures 5,155 7.97 % 10.0 ASBSTI subordinated debentures 7,732 6.57 % 12.7 Total contractual balance 28,352 Fair market value adjustments ( 5,097 ) Total subordinated debentures $ 23,255 Subordinated notes On June 29, 2020, the Company entered into Subordinated Note Purchase Agreements with certain qualified institutional buyers and institutional accredited investors pursuant to which the Company issued and sold $ 42,000 in aggregate principal amount of its 7.00% Fixed-to-Floating Rate Subordinated notes due 2030. The notes were issued under an Indenture, dated as of June 29, 2020 (the “Indenture”), by and between the Company and UMB Bank, N.A., as trustee. The notes will mature on June 30, 2030 . From June 29, 2020, through June 29, 2025, the Company will pay interest on the notes semi-annually in arrears on June 30 and December 30 of each year, commencing on December 30, 2020 , at a fixed interest rate of 7.00 %. Beginning June 30, 2025, the notes convert to a floating interest rate, to be reset quarterly, equal to the then-current Three-Month Term SOFR, as defined in the Indenture, plus 688 basis points . Interest payments during the floating-rate period will be paid quarterly in arrears on March 30, June 30, September 30 and December 30 of each year, commencing on September 30, 2025 . On July 23, 2020, the Company closed on an additional $ 33,000 of subordinated notes with the same terms as the June 29, 2020, issue. Subordinated notes as of September 30, 2023, are listed below. September 30, Weighted Average Rate Weighted Average Term in Years Subordinated notes $ 75,000 7.00 % 6.8 Total principal outstanding 75,000 Debt issuance cost ( 1,721 ) Total subordinated notes $ 73,279 Subordinated notes as of December 31, 2022, are listed below. December 31, Weighted Average Rate Weighted Average Term in Years Subordinated notes $ 75,000 7.00 % 7.5 Total principal outstanding 75,000 Debt issuance cost ( 1,863 ) Total subordinated notes $ 73,137 Future principal repayments Future principal repayments of the September 30, 2023, outstanding balances are as follows. Retail Repurchase Agreements FHLB Advances Subordinated Debentures Subordinated Notes FRB Borrowings Total Due in one year or less $ 39,701 $ 100,000 $ — $ — $ 140,000 $ 279,701 Due after one year through two years — — — — — — Due after two years through three years — — — — — — Due after three years through four years — — — — — — Due after four years through five years — — — — — — Thereafter — — 28,352 75,000 — 103,352 Total $ 39,701 $ 100,000 $ 28,352 $ 75,000 $ 140,000 $ 383,053

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 7 – STOCKHOLDERS’ EQUITY Preferred stock The Company’s articles of incorporation provide for the issuance of shares of preferred stock. At September 30, 2023, and December 31, 2022, th ere was no preferred stock outstanding. Common stock The Company’s articles of incorporation provide for the issuance of 45,000,000 shares of Class A voting common stock (“Class A common stock”) and 5,000,000 shares of Class B non-voting common stock (“Class B common stock”), both of which have a par value of $ 0.01 per share. The following table presents shares that were issued, held in treasury or were outstanding at September 30, 2023, and December 31, 2022. September 30, December 31, Class A common stock – issued 20,445,428 20,277,910 Class A common stock – held in treasury ( 5,016,964 ) ( 4,347,798 ) Class A common stock – outstanding 15,428,464 15,930,112 Class B common stock – issued 234,903 234,903 Class B common stock – held in treasury ( 234,903 ) ( 234,903 ) Class B common stock – outstanding — — Treasury stock is stated at cost, determined by the first-in first-out method. In 2019, the Company’s Board of Directors adopted the Equity Bancshares, Inc. 2019 Employee Stock Purchase Plan (“ESPP”). The ESPP enables eligible employees to purchase the Company’s common stock at a price per share equal to 85 % of the lower of the fair market value of the common stock at the beginning or end of each offering period. ESPP compensation expe nse of $ 17 and $ 94 was recorded for the three and nine months ended September 30, 2023. ESPP compensation expe nse of $ 30 and $ 108 w as recorded for the three and nine months ended September 30, 2022. The following table presents the offering periods and costs associated with this program during the reporting period. Offering Period Shares Purchased Cost Per Share Compensation Expense August 15, 2021 to February 14, 2022 14,274 $ 27.37 $ 69 February 15, 2022 to August 14, 2022 14,555 27.61 84 August 15, 2022 to February 14, 2023 17,058 26.18 81 February 15, 2023 to August 14, 2023 14,548 22.34 57 In September of 2021, the Company’s Board of Directors authorized the repurchase of up to 1,000,000 shares of the Company’s outstanding common stock, from time to time, beginning October 29, 2021, and concluding October 28, 2022. The repurchase program did not obligate the Company to acquire a specific dollar amount or number of shares and it may be extended, modified or discontinued at any time without notice. Under this program, during the years ended December 31, 2022 and 2021, the Company repurchased a total of 1,000,000 shares of the Company’s outstanding common stock at an average price paid of $ 32.11 per share. In September of 2022, the Company's Board of Directors authorized the repurchase of up to 1,000,000 shares of the Company's outstanding common stock, from time to time, beginning October 1, 2022, and concluding on September 30, 2023. The repurchase program does not obligate the Company to acquire a specific dollar amount or number of shares and it could be extended, modified or discontinued at any time without notice. Under this program, during the years ended December 31, 2022, and 2023, the Company repurchased a total of 832,893 shares of the Company’s outstanding common stock at an average price paid of $ 27.89 per share. At September 30, 2023, there are 167,107 shares remaining under the program that expired on September 30, 2023 . On July 26, 2023, the Board of Directors of Equity Bancshares, Inc. approved a share repurchase plan for up to 1,000,000 shares of outstanding common stock beginning on October 1, 2023, and concluding on September 30, 2024. The repurchase program does not obligate Equity to acquire a specific dollar amount or number of shares, and it may be extended, modified or discontinued at any time without notice. Non-objection from the Federal Reserve Bank of Kansas City related to this repurchase plan was received September 27, 2023. Accumulated other comprehensive income (loss) At September 30, 2023, and December 31, 2022, accumulated other comprehensive income (loss) consisted of (i) the after-tax effect of unrealized gains (losses) on available-for-sale securities and (ii) unrealized gains (losses) on cash flow hedges. Components of accumulated other comprehensive income as of September 30, 2023, and December 31, 2022, are listed below. Available-for- Cash Flow Hedges Accumulated September 30, 2023 Net unrealized or unamortized gains (losses) $ ( 163,681 ) $ 2,045 $ ( 161,636 ) Tax effect 40,095 ( 506 ) 39,589 $ ( 123,586 ) $ 1,539 $ ( 122,047 ) December 31, 2022 Net unrealized or unamortized gains (losses) $ ( 148,029 ) $ ( 2,863 ) $ ( 150,892 ) Tax effect 36,673 708 37,381 $ ( 111,356 ) $ ( 2,155 ) $ ( 113,511 )

REGULATORY MATTERS

REGULATORY MATTERS	9 Months Ended
	Sep. 30, 2023
Banking And Thrift Disclosure [Abstract]
REGULATORY MATTERS	NOTE 8 – REGULATORY MATTERS Banks and bank holding companies (on a consolidated basis) are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations, involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. The Basel III rules require banks to maintain a Common Equity Tier 1 capital ratio of 6.5 %, a total Tier 1 capital ratio of 8 %, a total capital ratio of 10 % and a leverage ratio of 5 % to be deemed “well capitalized” for purposes of certain rules and prompt corrective action requirements. The risk-based ratios include a “capital conservation buffer” of 2.5 % which can limit certain activities of an institution, including payment of dividends, share repurchases and discretionary bonuses to executive officers, if its capital level is below the buffer amount. Management believes as of September 30, 2023, the Company and Bank meet all capital adequacy requirements to which they are subject. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized, although these terms are not used to represent overall financial condition. If adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as are asset growth and acquisitions, and capital restoration plans are required. As of September 30, 2023, the most recent notifications from the federal regulatory agencies categorized Equity Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, Equity Bank must maintain minimum total risk-based, Tier 1 risk-based, and Tier 1 leverage ratios as set forth in the table below. There are no conditions or events since that notification that management believes have changed Equity Bank’s category. The Company’s and Equity Bank’s capital amounts and ratios at September 30, 2023, and December 31, 2022, are presented in the table below. The Company was able to take advantage of the accumulated other comprehensive income exception on capital calculations that was made available by regulators in order to maintain strong regulatory ratios. Ratios provided for Equity Bancshares, Inc. represent the ratios of the Company on a consolidated basis. Actual Minimum Required for To Be Well Amount Ratio Amount Ratio Amount Ratio September 30, 2023 Total capital to risk weighted assets Equity Bancshares, Inc. $ 620,751 16.42 % $ 396,873 10.50 % $ N/A N/A Equity Bank 599,515 15.88 % 396,321 10.50 % 377,448 10.00 % Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 501,829 13.27 % 321,278 8.50 % N/A N/A Equity Bank 553,872 14.67 % 320,831 8.50 % 301,959 8.00 % Common equity Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 478,321 12.65 % 264,582 7.00 % N/A N/A Equity Bank 553,872 14.67 % 264,214 7.00 % 245,341 6.50 % Tier 1 leverage to average assets Equity Bancshares, Inc. 501,829 9.77 % 205,421 4.00 % N/A N/A Equity Bank 553,872 10.80 % 205,110 4.00 % 256,388 5.00 % December 31, 2022 Total capital to risk weighted assets Equity Bancshares, Inc. $ 603,593 16.08 % $ 394,072 10.50 % $ N/A N/A Equity Bank 588,165 15.71 % 393,168 10.50 % 374,445 10.00 % Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 483,539 12.88 % 319,011 8.50 % N/A N/A Equity Bank 541,354 14.46 % 318,279 8.50 % 299,556 8.00 % Common equity Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 460,285 12.26 % 262,715 7.00 % N/A N/A Equity Bank 541,354 14.46 % 262,112 7.00 % 243,390 6.50 % Tier 1 leverage to average assets Equity Bancshares, Inc. 483,539 9.61 % 201,288 4.00 % N/A N/A Equity Bank 541,354 10.77 % 201,066 4.00 % 251,332 5.00 % Equity Bank is subject to certain restrictions on the amount of dividends that it may declare without prior regulatory approval.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 9 – EARNINGS PER SHARE The following table presents earnings per share for the three and nine months ended September 30, 2023, and 2022. Three months ended Nine months ended September 30, September 30, September 30, September 30, Basic: Net income (loss) allocable to common stockholders $ 12,341 $ 15,171 $ 36,120 $ 46,080 Weighted average common shares outstanding 15,404,882 16,056,366 15,570,357 16,301,500 Weighted average vested restricted stock units 110 292 5,374 2,086 Weighted average shares 15,404,992 16,056,658 15,575,731 16,303,586 Basic earnings (loss) per common share $ 0.80 $ 0.94 $ 2.32 $ 2.83 Diluted: Net income (loss) allocable to common stockholders $ 12,341 $ 15,171 $ 36,120 $ 46,080 Weighted average common shares outstanding for: Basic earnings per common share 15,404,992 16,056,658 15,575,731 16,303,586 Dilutive effects of the assumed exercise of stock options 33,189 88,530 37,550 95,435 Dilutive effects of the assumed vesting of restricted stock units 66,892 126,138 76,193 115,844 Dilutive effects of the assumed exercise of ESPP purchases 2,099 1,905 2,831 1,922 Average shares and dilutive potential common shares 15,507,172 16,273,231 15,692,305 16,516,787 Diluted earnings (loss) per common share $ 0.80 $ 0.93 $ 2.30 $ 2.79 Average shares not included in the computation of diluted earnings per share because they were antidilutive are shown in the following table as of September 30, 2023, and 2022. Three months ended Nine months ended September 30, September 30, September 30, September 30, Stock options 280,814 275,471 268,713 204,982 Restricted stock units 122,074 1 129,160 — Total antidilutive shares 402,888 275,472 397,873 204,982

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE	NOTE 10 – FAIR VALUE The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to disclose the fair value of its financial instruments. Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. For disclosure purposes, the Company groups its financial and non-financial assets and liabilities into three different levels based on the nature of the instrument and the availability and reliability of the information that is used to determine fair value. The three levels of inputs that may be used to measure fair values are defined as follows. Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. Level 1 inputs are considered to be the most transparent and reliable. The Company assumes the use of the principal market to conduct a transaction of each particular asset or liability being measured and then considers the assumptions that market participants would use when pricing the asset or liability. Whenever possible, the Company first looks for quoted prices for identical assets or liabilities in active markets (Level 1 inputs) to value each asset or liability. However, when inputs from identical assets or liabilities on active markets are not available, the Company utilizes market observable data for similar assets and liabilities. The Company maximizes the use of observable inputs and limits the use of unobservable inputs to occasions when observable inputs are not available. The need to use unobservable inputs generally results from the lack of market liquidity of the actual financial instrument or of the underlying collateral. Although, in some instances, third party price indications may be available, limited trading activity can challenge the implied value of those quotations. The following is a description of the valuation methodologies used for assets and liabilities measured at fair value, as well as the general classification of each instrument under the hierarchy. Fair Value of Assets and Liabilities Measured on a Recurring Basis The fair values of securities available-for-sale and equity securities with readily determinable fair value are carried at fair value on a recurring basis. To the extent possible, observable quoted prices in an active market are used to determine fair value and, as such, these securities are classified as Level 1. For securities where quoted prices are not available, fair values are calculated based on market prices of similar securities, generally determined by matrix pricing, which is a mathematical technique widely used in the industry to value securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). The Company’s available-for-sale securities, including U.S. Government sponsored entity securities, residential mortgage-backed securities (all of which are issued or guaranteed by government sponsored agencies), private-label residential mortgage-backed securities,corporate securities, Small Business Administration securities, and State and Political Subdivision securities are classified as Level 2. The fair values of derivatives are determined based on a valuation pricing model using readily available observable market parameters such as interest rate yield curves (Level 2 inputs) adjusted for credit risk attributable to the seller of the interest rate derivative. Cash collateral received from or delivered to a derivative counterparty is classified as Level 1. Assets and liabilities measured at fair value on a recurring basis are summarized in the following tables as of September 30, 2023, and December 31, 2022. September 30, 2023 (Level 1) (Level 2) (Level 3) Assets: Available-for-sale securities: U.S. Government-sponsored entities $ — $ 105,586 $ — U.S. Treasury securities 233,912 — — Mortgage-backed securities Government-sponsored residential mortgage-backed securities — 442,421 — Private label residential mortgage-backed securities — 144,835 — Corporate — 49,701 — Small Business Administration loan pools — 10,148 — State and political subdivisions — 70,406 — Derivative assets: Derivative assets (included in other assets) — 10,146 — Cash collateral held by counterparty and netting adjustments ( 9,329 ) — — Total derivative assets ( 9,329 ) 10,146 — Other assets: Equity securities with readily determinable fair value 609 — — Total other assets 609 — — Total assets $ 225,192 $ 833,243 $ — Liabilities: Derivative liabilities: Derivative liabilities (included in other liabilities) $ — $ 4,870 $ — Cash collateral held by counterparty and netting adjustments 233 — — Total derivative liabilities 233 4,870 — Total liabilities $ 233 $ 4,870 $ — December 31, 2022 (Level 1) (Level 2) (Level 3) Assets: Available-for-sale securities: U.S. Government-sponsored entities $ — $ 106,406 $ — U.S. Treasury securities 232,158 — — Mortgage-backed securities Government-sponsored residential mortgage- — 498,606 — Private label residential mortgage-backed securities — 163,560 — Corporate — 52,374 — Small Business Administration loan pools — 12,181 — State and political subdivisions — 119,105 — Derivative assets: Derivative assets (included in other assets) — 8,736 — Cash collateral held by counterparty and netting adjustments ( 7,336 ) — — Total derivative assets ( 7,336 ) 8,736 — Other assets: Equity securities with readily determinable fair value 570 — — Total other assets 570 — — Total assets $ 225,392 $ 960,968 $ — Liabilities: Derivative liabilities: Derivative liabilities (included in other liabilities) $ — $ 8,012 $ — Cash collateral held by counterparty and netting adjustments ( 4,476 ) — — Total derivative liabilities ( 4,476 ) 8,012 — Total liabilities $ ( 4,476 ) $ 8,012 $ — There were no material transfers between levels during the nine months ended September 30, 2023, or the year ended December 31, 2022. The Company’s policy is to recognize transfers into or out of a level as of the end of a reporting period. Fair Value of Assets and Liabilities Measured on a Non-recurring Basis Certain assets are measured at fair value on a non-recurring basis when there is evidence of loans individually assessed for credit losses. The fair value of loans individually assessed for credit losses with specific allowance for credit losses are generally based on recent real estate appraisals of the collateral. Declines in the fair values of other real estate owned, subsequent to their initial acquisitions, are also based on recent real estate appraisals less estimated selling costs. Real estate appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Such adjustments made to real estate appraisals and other loan valuations are typically significant and result in a Level 3 classification of the inputs for determining fair value. Assets measured at fair value on a non-recurring basis are summarized below as of September 30, 2023, and December 31, 2022. September 30, 2023 (Level 1) (Level 2) (Level 3) Loans individually evaluated for credit losses: Commercial real estate $ — $ — $ 1,079 Commercial and industrial — — 3,239 Residential real estate — — 2,347 Agricultural real estate — — 2,660 Other — — 2,293 Other real estate owned: Commercial real estate — — 1,263 Residential real estate — — 170 December 31, 2022 (Level 1) (Level 2) (Level 3) Loans individually evaluated for credit losses: Commercial real estate $ — $ — $ 617 Commercial and industrial — — 4,747 Residential real estate — — 2,395 Agricultural real estate — — 1,253 Other — — 1,871 Other real estate owned: Commercial real estate — — 792 Residential real estate — — 170 The Company did no t record any liabilities for which the fair value was measured on a non-recurring basis at September 30, 2023, or December 31, 2022. Valuations of individually evaluated loans and other real estate owned utilize third party appraisals or broker price opinions and were classified as Level 3 due to the significant judgment involved. Appraisals may include the utilization of unobservable inputs, subjective factors and utilize quantitative data to estimate fair market value. The following table presents additional information about the unobservable inputs used in the fair value measurement of financial assets measured on a nonrecurring basis that were categorized with Level 3 of the fair value hierarchy as of September 30, 2023, and December 31, 2022. Fair Value Valuation Unobservable Range average) or Multiple of Earnings September 30, 2023 Individually evaluated real estate loans $ 11,618 Sales Adjustments for 5 % - 56 % 30 %) Individually evaluated other real estate owned $ 1,433 Sales Adjustments for 5 % - 23 % 14 %) December 31, 2022 Individually evaluated real estate loans $ 10,883 Sales Adjustments for between 10 % - 51 % 31 %) Individually evaluated other real estate owned $ 962 Sales Adjustments for between 3 % - 24 % 13 %) Carrying amount and estimated fair values of financial instruments at period end were as follows for September 30, 2023, and December 31, 2022. September 30, 2023 Carrying Estimated (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 199,017 $ 199,017 $ 199,017 $ — $ — Available-for-sale securities 1,057,009 1,057,009 233,912 823,097 — Held-to-maturity securities 2,212 2,124 — 2,124 — Loans held for sale 627 627 — 627 — Loans, net of allowance for credit losses 3,237,932 3,161,093 — — 3,161,093 Federal Reserve Bank and Federal Home 20,780 20,780 — 20,780 — Interest receivable 23,621 23,621 — 23,621 — Derivative assets 10,146 10,146 — 10,146 — Cash collateral held by derivative counterparty ( 9,329 ) ( 9,329 ) ( 9,329 ) — — Total derivative assets 817 817 ( 9,329 ) 10,146 — Equity securities with readily determinable fair value 609 609 609 — — Total assets $ 4,542,624 $ 4,465,697 $ 424,209 $ 880,395 $ 3,161,093 Financial liabilities: Deposits $ 4,082,170 $ 4,075,032 $ — $ 4,075,032 $ — Federal funds purchased and retail 39,701 39,701 — 39,701 — Federal Home Loan Bank advances 100,000 100,000 — 100,000 — Federal Reserve Bank borrowings 140,000 140,000 — 140,000 — Subordinated debentures 23,508 23,508 — 23,508 — Subordinated notes 73,279 71,029 — 71,029 — Contractual obligations 29,019 29,019 — 29,019 — Interest payable 11,138 11,138 — 11,138 — Derivative liabilities 4,870 4,870 — 4,870 — Cash collateral held by derivative counterparty 233 233 233 — — Total derivative liabilities 5,103 5,103 233 4,870 — Total liabilities $ 4,503,918 $ 4,494,530 $ 233 $ 4,494,297 $ — December 31, 2022 Carrying Estimated (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 104,428 $ 104,428 $ 104,428 $ — $ — Available-for-sale securities 1,184,390 1,184,390 232,158 952,232 — Held-to-maturity securities 1,948 1,973 — 1,973 — Loans held for sale 349 349 — 349 — Loans, net of allowance for credit losses 3,265,701 3,251,129 — — 3,251,129 Federal Reserve Bank and Federal Home 21,695 21,695 — 21,695 — Interest receivable 20,630 20,630 — 20,630 — Derivative assets 8,736 8,736 — 8,736 — Cash collateral held by derivative counterparty ( 7,336 ) ( 7,336 ) ( 7,336 ) — — Total derivative assets 1,400 1,400 ( 7,336 ) 8,736 — Equity securities with readily determinable fair value 570 570 570 — — Total assets $ 4,601,111 $ 4,586,564 $ 329,820 $ 1,005,615 $ 3,251,129 Financial liabilities: Deposits $ 4,241,807 $ 4,232,948 $ — $ 4,232,948 $ — Federal funds purchased and retail 46,478 46,478 — 46,478 — Federal Home Loan Bank advances 138,864 138,864 — 138,864 — Subordinated debentures 23,255 23,255 — 23,255 — Subordinated notes 73,137 70,887 — 70,887 — Contractual obligations 15,218 15,218 — 15,218 — Interest payable 2,462 2,462 — 2,462 — Derivative liabilities 8,012 8,012 — 8,012 — Cash collateral held by derivative counterparty ( 4,476 ) ( 4,476 ) ( 4,476 ) — — Total derivative liabilities 3,536 3,536 ( 4,476 ) 8,012 — Total liabilities $ 4,544,757 $ 4,533,648 $ ( 4,476 ) $ 4,538,124 $ — The fair value of off-balance-sheet items is not considered material.

COMMITMENTS AND CREDIT RISK

COMMITMENTS AND CREDIT RISK	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CREDIT RISK	NOTE 11 – COMMITMENTS AND CREDIT RISK The Company extends credit for commercial real estate mortgages, residential mortgages, working capital financing and loans to businesses and consumers. Commitments to Originate Loans and Available Lines of Credit Commitments to originate loans and available lines of credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments and lines of credit generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since a portion of the commitments and lines of credit may expire without being drawn upon, the total commitment and lines of credit amounts do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Mortgage loans in the process of origination represent amounts that the Company plans to fund within a normal period of 60 to 90 days, and which are intended for sale to investors in the secondary market. The contractual amounts of commitments to originate loans and available lines of credit as of September 30, 2023, and December 31, 2022, were as follows. September 30, 2023 December 31, 2022 Fixed Variable Fixed Variable Commitments to make loans $ 49,014 $ 343,726 $ 73,185 $ 210,266 Mortgage loans in the process of origination 2,473 4,022 2,130 3,480 Unused lines of credit 130,889 392,145 130,843 354,408 At September 30, 2023, the fixed r ate loan commitments have interest rates ranging from 3.25 % to 18.00 % and maturities ranging from 1 month to 216 months. Standby Letters of Credit Standby letters of credit are irrevocable commitments issued by the Company to guarantee the performance of a customer to a third party once specified pre-conditions are met. Financial standby letters of credit are primarily issued to support public and private borrowing arrangements, including commercial paper, bond financing, and similar transactions. Performance standby letters of credit are issued to guarantee performance of certain customers under non-financial contractual obligations. The credit risk involved in issuing standby letters of credit is essentially the same as that involved in extending loans to customers. The contractual amounts of standby letters of credit as of September 30, 2023, and December 31, 2022, were as follows. September 30, 2023 December 31, 2022 Fixed Variable Fixed Variable Standby letters of credit $ 17,040 $ 31,719 $ 16,358 $ 25,791

LEGAL MATTERS

LEGAL MATTERS	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
LEGAL MATTERS	NOTE 12 – LEGAL MATTERS The Company is party to various matters of litigation in the ordinary course of business. The Company periodically reviews all outstanding pending or threatened legal proceedings and determines if such matters will have an adverse effect on the business, financial condition, results of operations or cash flows. A loss contingency is recorded when the outcome is probable and reasonably able to be estimated. Any loss contingency described below has been identified by the Company as reasonably possible to result in an unfavorable outcome for the Company or the Bank. Equity Bank is party to a lawsuit filed on January 28, 2022, in the Sedgwick County Kansas District Court on behalf of one of our customers alleging improperly collected overdraft fees. The plaintiff seeks to have the case certified as a class action. The Bank has filed a motion to dismiss this claim on its merits and on the grounds that the defendant must litigate any such claims in arbitration. The trial court ruling denying the requirement of arbitration is currently on appeal. The Company believes that the lawsuit is without merit, and it intends to vigorously defend against the claim asserted. At this time, the Company is unable to reasonably estimate the loss amount of this litigation. Equity Bank is party to a lawsuit filed on February 2, 2022, in Jackson County, Missouri District Court against the Bank on behalf of one of our Missouri customers alleging improperly collected overdraft fees. The plaintiff seeks to have the case certified as a class action of Missouri customers only. The Company believes that the lawsuit is without merit, and it intends to vigorously defend against the claims now asserted. At this time, the Company is unable to reasonably estimate the loss amount of this litigation. Equity Bank is party to a lawsuit filed on February 18, 2023, in Saline County, Missouri District Court against the Bank on behalf of one of our Missouri customers alleging improperly collected overdraft fees. The plaintiff seeks to have the case certified as a class action for Missouri customers only. The Company believes that the lawsuit is without merit, and it intends to vigorously defend against the claims now asserted. At this time, the Company is unable to reasonably estimate the loss amount of this litigation.

REVENUE RECOGNITION

REVENUE RECOGNITION	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	NOTE 13 – REVENUE RECOGNITION The majority of the Company’s revenues come from interest income on financial instruments, including loans, leases, securities and derivatives, which are outside the scope of ASC 606. The Company’s services that fall within the scope of ASC 606 are presented with non-interest income and are recognized as revenue as the Company satisfies its obligation to the customer. Services within the scope of ASC 606 include service charges and fees on deposits, debit card income, investment referral income, insurance sales commissions and other non-interest income related to loans and deposits. Except for gains or losses from the sale of other real estate owned, all of the Company’s revenue from contracts with customers within the scope of ASC 606 are recognized in non-interest income. The following table presents the Company’s sources of non-interest income for the three and nine months ended September 30, 2023, and 2022. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Non-interest income Service charges and fees $ 2,690 $ 2,788 $ 7,888 $ 7,927 Debit card income 2,591 2,682 7,798 8,120 Mortgage banking (a) 226 310 527 1,300 Increase in bank-owned life insurance (a) 794 754 3,134 2,355 Net gain (loss) on acquisitions (a) — — — 540 Net gain (loss) from securities transactions (a) ( 1 ) ( 17 ) ( 1,291 ) ( 9 ) Other Investment referral income 101 137 307 420 Trust income 291 249 799 806 Insurance sales commissions 264 242 405 354 Recovery on zero-basis purchased loans (a) 2 129 515 163 Income (loss) from equity method investments (a) ( 56 ) ( 56 ) ( 167 ) ( 167 ) Other non-interest income related to loans 1,828 1,708 4,340 5,752 Other non-interest income not related to (a) 5 43 30 67 Total other non-interest income 2,435 2,452 6,229 7,395 Total $ 8,735 $ 8,969 $ 24,285 $ 27,628 (a) Not within the scope of ASC 606.

BUSINESS COMBINATIONS AND BRANC

BUSINESS COMBINATIONS AND BRANCH SALES	9 Months Ended
	Sep. 30, 2023
Business Combinations [Abstract]
BUSINESS COMBINATIONS AND BRANCH SALES	NOTE 14 – BUSINESS COMBINATI ONS AND BRANCH SALES At the close of business on June 24, 2022, the Company sold three branch locations located in Belleville, Clyde and Concordia, Kansas to United Bank and Trust (UBT). Results of the branch sale were included in the Company's results of operations beginning June 27, 2022. Branch sale costs were $ 18 ($ 14 on an after-tax basis) and are included in merger expense in the Company's income statement for the year end ed December 31, 2022. At September 30, 2023, there were no costs related to this branch sale. At the close of business on November 10, 2022, the Company sold one branch location located in Cordell, Oklahoma to High Plains Bank (HPB). Results of the branch sale were included in the Company's results of operations beginning November 14, 2022. There were no branch sale related costs on the Company's income statement for the year ended December 31, 2022. At September 30, 2023, there were no costs related to this branch sale.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reclassifications	Reclassifications Some items in prior financial statements were reclassified to conform to the current presentation. Management determined the items reclassified are immaterial to the consolidated financial statements taken as a whole and did not result in a change in equity or net income for the periods reported.
Risks and Uncertainties	Risk and Uncertainties The recent high-profile bank failures involving Silicon Valley Bank, Signature Bank and First Republic Bank have generated significant market volatility among publicly traded bank holding companies and, in particular, regional banks like Equity Bank. These market developments have negatively impacted customer confidence in the safety and soundness of regional banks. As a result, customers may choose to maintain deposits with larger financial institutions or invest in higher yielding short-term fixed income securities, all of which could materially adversely impact Equity Bank's liquidity, loan funding capacity, net interest margin, capital and results of operations. While the Department of the Treasury, the Federal Reserve, and the FDIC have made statements ensuring that depositors of these recently failed banks would have access to their deposits, including uninsured deposit accounts, there is no guarantee that such actions will be successful in restoring customer confidence in regional banks and the banking system more broadly. Equity Bank pledged additional investments to the Federal Reserve Bank to increase liquidity under the Bank Term Funding Program as a precaution; however, the Company has not experienced the same level of deposit runoff as compared to the recent failed financial institutions which, the Company believes, is due to the difference in the types of deposits being offered, deposit concentration and ALM management practices.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting . ASU 2020-04 provides optional expedients and exceptions for applying GAAP to transactions affected by reference rate reform if certain criteria are met. The transactions primarily include contract modifications; hedging relationships; and sale or transfer of debt securities classified as held-to-maturity. The guidance was effective immediately for the Company and the amendments may be applied prospectively through December 31, 2022. The Company’s contracts issued prior to December 31, 2021, were primarily LIBOR tenures that had operational fallback language or were covered by the transition rules of the Adjustable Interest Rate (LIBOR) Act of 2021 and resulted in this guidance not having a significant impact on the Company's financial condition, results of operations or cash flows. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) . ASU 2021-01 clarifies that certain optional expedients and exceptions that are noted in Topic 848 apply to derivatives that are affected by the discounting transition. Certain provisions, if elected by the Company, apply to derivative instruments that use an interest rate for managing, discounting or contract price alignment that is modified as a result of reference rate reform. The guidance was effective immediately for the Company and the amendments may be applied prospectively through December 31, 2022. The Company’s contracts issued prior to December 31, 2021, were primarily LIBOR tenures that had operational fallback language or were covered by the transition rules of the Adjustable Interest Rate (LIBOR) Act of 2021 and resulted in this guidance not having a significant impact on the Company's financial condition, results of operations or cash flows. In March 2022, the FASB issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326), Trouble Debt Restructurings and Vintage Disclosures . ASU 2022-02 eliminates the accounting guidance for TDRs by creditors, while enhancing disclosure requirements for loan restructurings by creditor when a borrower is experiencing financial difficulty. Creditors will be required to apply the refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan. Additionally, ASU 2022-02 requires that public business entities disclose gross write offs by year of origination for financing receivables and net investment in leases within the scope of Financial Instruments – Credit Losses – Measured at Amortized Cost of the Accounting Standards Codification. The guidance was effective for the Company on January 1, 2023, and the Company was permitted to apply the guidance prospectively or through a modified retrospective method, resulting in a cumulative-effect adjustment to retained earnings in the period of adoption. Since the Company had adopted ASU 2016-13 effective January 1, 2021, the Company was permitted to early adopt the guidance in totality or individually for the topics covered in this update. The Company did not early adopt this guidance and the implementation of this guidance did not have a material financial impact on our financial condition, results of operations or cash flows, but it impacted the Company’s loan disclosures. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848), Deferral of the Sunset Date of Topic 848. ASU 2022-06 extends the current sunset date of Topic 848 from December 31, 2022, to December 31, 2024, to allow for contracts tied to certain tenors of USD LIBOR that have cessation dates of June 30, 2023, to apply the relief of Topic 848. The Company’s contracts issued prior to December 31, 2021, were primarily LIBOR tenures that had operational fallback language or were covered by the transition rules of the Adjustable Interest Rate (LIBOR) Act of 2021 and resulted in this guidance not having a significant impact on the Company's financial condition, results of operations or cash flows. In March 2023, the FASB issued ASU 2023-02, Investments-Equity Method and Joint Ventures (Topic 323), Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method, a consensus of the Emerging Issues Task Force . The amendments in ASU 2023-02 permit all reporting entities that hold tax equity investments that meet the conditions for and elect to account for them using the proportional amortization method or investments in Low Income Housing Tax Credit ("LIHTC") structure through a limited liability entity that is not accounted for using the proportional amortization method and was previously applying LIHTC specific guidance which has been removed by ASU 2023-02. The election to apply the proportional amortization election is a program-by-program election rather than at a reporting entity or individual investment level. The amendments require specific disclosures that must be provided for all investments that generate income tax credits and other income tax benefits from a tax program for which the entity elected to apply the proportional amortization method which must be provided in both annual and interim financial statements. This guidance will be effective for the Company for fiscal years beginning after December 31, 2023, including interim periods within those fiscal years and early adoption is permitted in any interim period and shall be adopted as of the beginning of the fiscal year that includes that interim period. The amendments in this update must be applied using a modified retrospective method or a retrospective method through a cumulative-effect adjustment to the opening balance of retained earnings for the period adoption for the modified retrospective method or the earliest period presented for the retrospective method. The Company is adopting this guidance for investments in solar tax credit structures entered into during 2023, as the Company's investments in solar tax credit structures prior to 2023 do not qualify for the proportional amortization method under this guidance. The Company's financial condition, results of operations and cash flows were not significantly impacted by this guidance for investments in tax credit structures outstanding at December 31, 2022; however, the Company's disclosures related to income tax expense and investments in tax credit structures have been expanded by this guidance.
Revenue Recognition	The majority of the Company’s revenues come from interest income on financial instruments, including loans, leases, securities and derivatives, which are outside the scope of ASC 606. The Company’s services that fall within the scope of ASC 606 are presented with non-interest income and are recognized as revenue as the Company satisfies its obligation to the customer. Services within the scope of ASC 606 include service charges and fees on deposits, debit card income, investment referral income, insurance sales commissions and other non-interest income related to loans and deposits. Except for gains or losses from the sale of other real estate owned, all of the Company’s revenue from contracts with customers within the scope of ASC 606 are recognized in non-interest income. The following table presents the Company’s sources of non-interest income for the three and nine months ended September 30, 2023, and 2022. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Non-interest income Service charges and fees $ 2,690 $ 2,788 $ 7,888 $ 7,927 Debit card income 2,591 2,682 7,798 8,120 Mortgage banking (a) 226 310 527 1,300 Increase in bank-owned life insurance (a) 794 754 3,134 2,355 Net gain (loss) on acquisitions (a) — — — 540 Net gain (loss) from securities transactions (a) ( 1 ) ( 17 ) ( 1,291 ) ( 9 ) Other Investment referral income 101 137 307 420 Trust income 291 249 799 806 Insurance sales commissions 264 242 405 354 Recovery on zero-basis purchased loans (a) 2 129 515 163 Income (loss) from equity method investments (a) ( 56 ) ( 56 ) ( 167 ) ( 167 ) Other non-interest income related to loans 1,828 1,708 4,340 5,752 Other non-interest income not related to (a) 5 43 30 67 Total other non-interest income 2,435 2,452 6,229 7,395 Total $ 8,735 $ 8,969 $ 24,285 $ 27,628 (a) Not within the scope of ASC 606.

INVESTMENTS (Tables)

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2023
Amortized Cost and Fair Value of Securities Available-for-Sale	The amortized cost and fair value of available-for-sale securities and the related gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) are listed below. Amortized Gross Gross Allowance Fair September 30, 2023 Available-for-sale securities U.S. Government-sponsored entities $ 122,665 $ — $ ( 17,079 ) $ — $ 105,586 U.S. Treasury securities 259,253 — ( 25,341 ) — 233,912 Mortgage-backed securities Government-sponsored residential mortgage-backed securities 512,980 — ( 70,559 ) — 442,421 Private label residential mortgage-backed securities 173,876 — ( 29,041 ) — 144,835 Corporate 56,702 — ( 7,001 ) — 49,701 Small Business Administration loan pools 10,953 — ( 805 ) — 10,148 State and political subdivisions 84,261 — ( 13,855 ) — 70,406 $ 1,220,690 $ — $ ( 163,681 ) $ — $ 1,057,009 Amortized Gross Gross Allowance Fair December 31, 2022 Available-for-sale securities U.S. Government-sponsored entities $ 123,196 $ — $ ( 16,790 ) $ — $ 106,406 U.S. Treasury securities 257,690 — ( 25,532 ) — 232,158 Mortgage-backed securities Government-sponsored residential mortgage-backed securities 560,776 — ( 62,170 ) — 498,606 Private label residential mortgage-backed securities 190,889 17 ( 27,346 ) — 163,560 Corporate 56,642 — ( 4,268 ) — 52,374 Small Business Administration loan pools 12,915 — ( 734 ) — 12,181 State and political subdivisions 130,311 55 ( 11,261 ) — 119,105 $ 1,332,419 $ 72 $ ( 148,101 ) $ — $ 1,184,390
Amortized Cost and Fair Value of Securities Held-to-Maturity	The amortized cost and fair value of held-to-maturity securities and the related gross unrecognized gains and losses are listed in the following tables. Amortized Gross Gross Allowance Fair September 30, 2023 Held-to-maturity securities Mortgage-backed securities Government-sponsored residential mortgage-backed securities $ 1,097 $ — $ ( 54 ) $ — $ 1,043 State and political subdivisions 1,115 — ( 34 ) — 1,081 $ 2,212 $ — $ ( 88 ) $ — $ 2,124 Amortized Gross Gross Allowance Fair December 31, 2022 Held-to-maturity securities Mortgage-backed securities Government-sponsored residential mortgage-backed securities $ 1,108 $ — $ — $ — $ 1,108 State and political subdivisions 840 25 — — 865 $ 1,948 $ 25 $ — $ — $ 1,973
Fair Value and Amortized Cost of Debt Securities by Contractual Maturity	The fair value and amortized cost of debt securities at September 30, 2023, by contractual maturity, is shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date, primarily mortgage-backed securities, are shown separately. Available-for-Sale Held-to-Maturity Amortized Fair Amortized Fair Within one year $ 24,412 $ 23,413 $ — $ — One to five years 329,915 297,279 — — Five to ten years 135,136 114,431 — — After ten years 44,371 34,630 1,115 1,081 Mortgage-backed securities 686,856 587,256 1,097 1,043 Total debt securities $ 1,220,690 $ 1,057,009 $ 2,212 $ 2,124
Carrying Value of Securities Pledged as Collateral to Secure Public Deposits	The following table shows the carrying value of securities pledged as collateral to secure public deposits, borrowings from the Federal Reserve Bank and retail repurchase obligations at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Public fund deposits $ 777,425 $ 820,751 Federal Reserve Bank borrowings 147,642 33,235 Retail repurchase agreements 44,873 55,289 Total securities pledged $ 969,940 $ 909,275
Summary of Gross Unrealized Losses and Fair Value of Securities	The following tables show gross unrealized losses and fair value, aggregated by investment category, and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2023, and December 31, 2022. Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2023 Available-for-sale securities U.S. Government-sponsored entities $ — $ — $ 105,586 $ ( 17,079 ) $ 105,586 $ ( 17,079 ) U.S. Treasury securities 1,019 — 232,893 ( 25,341 ) 233,912 ( 25,341 ) Mortgage-backed securities Government-sponsored residential mortgage-backed securities 152 ( 6 ) 442,269 ( 70,553 ) 442,421 ( 70,559 ) Private label residential mortgage-backed securities — — 144,835 ( 29,041 ) 144,835 ( 29,041 ) Corporate — — 49,701 ( 7,001 ) 49,701 ( 7,001 ) Small Business Administration loan pools 5,706 ( 2 ) 4,442 ( 803 ) 10,148 ( 805 ) State and political subdivisions 11,890 ( 929 ) 58,214 ( 12,926 ) 70,104 ( 13,855 ) Total temporarily impaired securities $ 18,767 $ ( 937 ) $ 1,037,940 $ ( 162,744 ) $ 1,056,707 $ ( 163,681 ) December 31, 2022 Available-for-sale securities U.S. Government-sponsored entities $ 3,936 $ ( 913 ) $ 102,470 $ ( 15,877 ) $ 106,406 $ ( 16,790 ) U.S. Treasury securities 92,896 ( 6,866 ) 139,262 ( 18,666 ) 232,158 ( 25,532 ) Mortgage-backed securities Government-sponsored residential mortgage-backed securities 203,416 ( 15,511 ) 295,190 ( 46,659 ) 498,606 ( 62,170 ) Private label residential mortgage-backed securities 43,610 ( 7,227 ) 116,410 ( 20,119 ) 160,020 ( 27,346 ) Corporate 48,199 ( 3,443 ) 4,175 ( 825 ) 52,374 ( 4,268 ) Small Business Administration loan pools 7,676 ( 60 ) 4,505 ( 674 ) 12,181 ( 734 ) State and political subdivisions 88,713 ( 5,463 ) 19,671 ( 5,798 ) 108,384 ( 11,261 ) Total temporarily impaired securities $ 488,446 $ ( 39,483 ) $ 681,683 $ ( 108,618 ) $ 1,170,129 $ ( 148,101 ) Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2023 Held-to-maturity securities Residential mortgage-backed (issued by government-sponsored entities) $ 1,043 $ ( 54 ) $ — $ — $ 1,043 $ ( 54 ) State and political subdivisions 1,081 ( 34 ) — — 1,081 ( 34 ) Total temporarily impaired securities $ 2,124 $ ( 88 ) $ — $ — $ 2,124 $ ( 88 ) December 31, 2022 Held-to-maturity securities Residential mortgage-backed (issued by government-sponsored entities) $ — $ — $ — $ — $ — $ — State and political subdivisions — — — — — — Total temporarily impaired securities $ — $ — $ — $ — $ — $ —
Summary of Proceeds from Sales and Associated Gains and Losses	The proceeds from sales and the associated gains and losses on available-for-sale securities reclassified from other comprehensive income to income are listed below. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Proceeds $ — $ — $ 49,258 $ 3,265 Gross gain — — — 115 Gross losses — — 1,330 36 Income tax expense on net realized gains — — ( 325 ) 20
Summary of Various Investment Balances and Method of Accounting	The Company also invests in several other investments, including investments in stocks and partnerships, which are included in other assets. The following table shows the various investment balances and method of accounting at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Investments in stocks Accounted for at fair value through net income $ 609 $ 570 Accounted for at amortized cost assessed for impairment 1,397 1,398 Total investments in stocks 2,006 1,968 Investments in partnerships Accounted for under the equity method 2,213 1,816 Accounted for under the hypothetical liquidation book value 3,346 980 Accounted for under proportional amortization 27,228 19,794 Total investments in partnerships 32,787 22,590 Total other investments $ 34,793 $ 24,558
Impact of Tax Credit Investments	The following table discloses the financial statement impact of tax credit investments for the three month period ended September 30, 2023. Income Tax Credits Recognized During Period (a) Other Income Tax Benefits (a) Total Tax Benefits Investment Amortization Included in Income Tax Expense September 30, 2023 Investments and tax credit structures: Included in proportional amortization $ ( 2,950 ) $ ( 274 ) $ ( 3,224 ) $ 2,805 Not included in proportional amortization $ ( 945 ) $ ( 186 ) $ ( 1,131 ) $ — (a) Reported in income tax expense on statements of income and reported in net change in other assets on statements of cash flows. The following table discloses the financial statement impact of tax credit investments for the nine month period ended September 30, 2023. Income Tax Credits Recognized During Period (a) Other Income Tax Benefits (a) Total Tax Benefits Investment Amortization Included in Income Tax Expense September 30, 2023 Investments and tax credit structures: Included in proportional amortization $ ( 8,901 ) $ ( 1,247 ) $ ( 10,148 ) $ 8,966 Not included in proportional amortization $ ( 2,617 ) $ ( 641 ) $ ( 3,258 ) $ — (a) Reported in income tax expense on statements of income and reported in net change in other assets on statements of cash flows.

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Categories of Loans	The following table lists categories of loans at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Commercial real estate $ 1,721,761 $ 1,721,268 Commercial and industrial 585,129 594,863 Residential real estate 558,188 570,550 Agricultural real estate 205,865 199,189 Agricultural 103,352 120,003 Consumer 107,823 105,675 Total loans 3,282,118 3,311,548 Allowance for credit losses ( 44,186 ) ( 45,847 ) Net loans $ 3,237,932 $ 3,265,701
Schedule of Allowance for Loan Losses by Portfolio Segment Allowance	The following tables present the activity in the allowance for credit losses by class for the three month periods ended September 30, 2023, and 2022. September 30, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 16,652 $ 15,194 $ 8,855 $ 583 $ 1,289 $ 1,971 $ 44,544 Provision for credit losses ( 2,954 ) 5,163 ( 1,521 ) 620 35 ( 113 ) 1,230 Loans charged-off ( 8 ) ( 1,399 ) — ( 4 ) — ( 242 ) ( 1,653 ) Recoveries 6 2 2 1 — 54 65 Total ending allowance balance $ 13,696 $ 18,960 $ 7,336 $ 1,200 $ 1,324 $ 1,670 $ 44,186 September 30, 2022 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 22,665 $ 13,209 $ 6,818 $ 1,007 $ 2,289 $ 2,250 $ 48,238 Provision for credit losses ( 1,712 ) 911 486 40 ( 202 ) 341 ( 136 ) Loans charged-off ( 612 ) ( 706 ) ( 51 ) — ( 44 ) ( 266 ) ( 1,679 ) Recoveries 7 1 7 1 — 60 76 Total ending allowance balance $ 20,348 $ 13,415 $ 7,260 $ 1,048 $ 2,043 $ 2,385 $ 46,499 The following tables present the activity in the allowance for credit losses by class for the nine month periods ended September 30, 2023, and 2022. September 30, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 16,731 $ 14,951 $ 8,608 $ 819 $ 2,457 $ 2,281 $ 45,847 Provision for credit losses ( 3,100 ) 6,430 ( 1,275 ) 381 ( 1,180 ) ( 94 ) $ 1,162 Loans charged-off ( 18 ) ( 2,474 ) ( 57 ) ( 4 ) ( 108 ) ( 698 ) ( 3,359 ) Recoveries 83 53 60 4 155 181 536 Total ending allowance balance $ 13,696 $ 18,960 $ 7,336 $ 1,200 $ 1,324 $ 1,670 $ 44,186 September 30, 2022 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 22,478 $ 12,248 $ 5,560 $ 2,235 $ 3,756 $ 2,088 $ 48,365 Provision for credit losses ( 1,293 ) 1,833 1,758 ( 1,195 ) ( 1,668 ) 841 276 Loans charged-off ( 906 ) ( 785 ) ( 99 ) — ( 45 ) ( 760 ) ( 2,595 ) Recoveries 69 119 41 8 — 216 453 Total ending allowance balance $ 20,348 $ 13,415 $ 7,260 $ 1,048 $ 2,043 $ 2,385 $ 46,499
Schedule of Loans Evaluated for Impairment	The following tables present the recorded investment in loans and the balance in the allowance for credit losses by portfolio and class based on method to determine allowance for credit loss as of September 30, 2023, and December 31, 2022. September 30, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 441 $ 1,446 $ 780 $ 683 $ 912 $ 163 $ 4,425 Collectively evaluated for credit losses 13,255 17,514 6,556 517 412 1,507 39,761 Total $ 13,696 $ 18,960 $ 7,336 $ 1,200 $ 1,324 $ 1,670 $ 44,186 Loan Balance: Individually evaluated for credit losses $ 3,476 $ 6,182 $ 3,237 $ 4,667 $ 3,691 $ 693 $ 21,946 Collectively evaluated for credit losses 1,718,285 578,947 554,951 201,198 99,661 107,130 3,260,172 Total $ 1,721,761 $ 585,129 $ 558,188 $ 205,865 $ 103,352 $ 107,823 $ 3,282,118 December 31, 2022 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 285 $ 1,433 $ 795 $ 221 $ 2,125 $ 87 $ 4,946 Collectively evaluated for credit losses 16,446 13,518 7,813 598 332 2,194 40,901 Total $ 16,731 $ 14,951 $ 8,608 $ 819 $ 2,457 $ 2,281 $ 45,847 Loan Balance: Individually evaluated for credit losses $ 2,867 $ 6,653 $ 3,344 $ 2,606 $ 4,576 $ 379 $ 20,425 Collectively evaluated for credit losses 1,718,401 588,210 567,206 196,583 115,427 105,296 3,291,123 Total $ 1,721,268 $ 594,863 $ 570,550 $ 199,189 $ 120,003 $ 105,675 $ 3,311,548
Summary of Information Related to Nonaccrual Loans	The following tables present information related to nonaccrual loans at September 30, 2023, and December 31, 2022. September 30, 2023 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 2,309 $ 1,674 $ — Commercial and industrial 5,097 1,256 — Residential real estate 23 — — Agricultural real estate 1,421 1,031 — Agricultural 2,303 — — Consumer 27 1 — Subtotal 11,180 3,962 — With an allowance recorded: Commercial real estate 1,640 1,413 334 Commercial and industrial 5,635 4,363 1,124 Residential real estate 3,432 3,124 777 Agricultural real estate 4,820 3,333 673 Agricultural 3,056 2,585 788 Consumer 733 655 159 Subtotal 19,316 15,473 3,855 Total $ 30,496 $ 19,435 $ 3,855 December 31, 2022 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 2,443 $ 1,866 $ — Commercial and industrial 21 — — Residential real estate 54 25 — Agricultural real estate 1,518 583 — Consumer 6 — — Subtotal 4,042 2,474 — With an allowance recorded: Commercial real estate 1,011 823 206 Commercial and industrial 10,758 5,838 1,091 Residential real estate 3,488 3,181 786 Agricultural real estate 1,956 1,469 216 Agricultural 6,272 3,468 1,860 Consumer 412 348 85 Subtotal 23,897 15,127 4,244 Total $ 27,939 $ 17,601 $ 4,244 The tables below present average recorded investment and interest income related to nonaccrual loans for the three and nine months ended September 30, 2023, and 2022. Interest income recognized in the following table was substantially recognized on the cash basis. The recorded investment in loans excludes accrued interest receivable due to immateriality. As of and for the three months ended September 30, 2023 September 30, 2022 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial real estate $ 1,749 $ — $ 2,646 $ — Commercial and industrial 628 — 1,979 157 Residential real estate — — — — Agricultural real estate 1,301 — 1,449 — Agricultural — — 5 — Consumer 1 — 5 1 Subtotal 3,679 — 6,084 158 With an allowance recorded: Commercial real estate 1,158 14 2,577 20 Commercial and industrial 4,467 19 3,464 97 Residential real estate 3,020 8 3,086 18 Agricultural real estate 1,822 — 1,924 2 Agricultural 2,548 2 3,594 — Consumer 507 11 266 2 Subtotal 13,522 54 14,911 139 Total $ 17,201 $ 54 $ 20,995 $ 297 As of and for the nine months ended September 30, 2023 September 30, 2022 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial real estate $ 1,802 $ — $ 1,528 $ — Commercial and industrial 314 1 1,480 157 Residential real estate 6 1 384 1 Agricultural real estate 937 — 1,554 — Agricultural — — 2 — Consumer — — 15 1 Subtotal 3,059 2 4,963 159 With an allowance recorded: Commercial real estate 1,000 14 3,702 20 Commercial and industrial 5,064 21 3,808 97 Residential real estate 3,077 12 3,559 19 Agricultural real estate 1,621 1 2,251 5 Agricultural 2,872 2 4,437 — Consumer 445 11 291 2 Subtotal 14,079 61 18,048 143 Total $ 17,138 $ 63 $ 23,011 $ 302
Schedule of Aging of Recorded Investment in Past Due Loans by Segment and Class of Loans	The following tables present the aging of the recorded investment in past due loans as of September 30, 2023, and December 31, 2022, by portfolio and class of loans. September 30, 2023 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 2,596 $ 2,298 $ 483 $ 3,087 $ 1,713,297 $ 1,721,761 Commercial and industrial 912 405 312 5,619 577,881 585,129 Residential real estate 1,050 4,551 39 3,124 549,424 558,188 Agricultural real estate 979 — — 4,364 200,522 205,865 Agricultural 169 — — 2,585 100,598 103,352 Consumer 423 88 — 656 106,656 107,823 Total $ 6,129 $ 7,342 $ 834 $ 19,435 $ 3,248,378 $ 3,282,118 December 31, 2022 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 1,526 $ 69 $ — $ 2,689 $ 1,716,984 $ 1,721,268 Commercial and industrial 232 195 — 5,838 588,598 594,863 Residential real estate 1,133 1,993 — 3,206 564,218 570,550 Agricultural real estate 569 — — 2,052 196,568 199,189 Agricultural 212 — — 3,468 116,323 120,003 Consumer 246 55 — 348 105,026 105,675 Total $ 3,918 $ 2,312 $ — $ 17,601 $ 3,287,717 $ 3,311,548
Summary of Risk Category of Loans by Class of Loans	Based on the most recent analysis performed, the risk category of loans, by type and year of origination, at September 30, 2023, is as follows. September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 175,524 $ 382,092 $ 243,586 $ 168,924 $ 68,734 $ 205,595 $ 465,774 $ 870 $ 1,711,099 Special mention — 2,037 120 — — 398 257 — 2,812 Substandard — 429 3,086 237 1,500 2,519 79 — 7,850 Doubtful — — — — — — — — — Total commercial real estate $ 175,524 $ 384,558 $ 246,792 $ 169,161 $ 70,234 $ 208,512 $ 466,110 $ 870 $ 1,721,761 Commercial and industrial Risk rating Pass $ 111,420 $ 122,245 $ 57,766 $ 53,275 $ 31,559 $ 8,335 $ 185,545 $ 1,859 $ 572,004 Special mention — — 15 — — 998 2,251 — 3,264 Substandard 1,310 624 310 2,280 254 2,192 2,891 — 9,861 Doubtful — — — — — — — — — Total commercial and industrial $ 112,730 $ 122,869 $ 58,091 $ 55,555 $ 31,813 $ 11,525 $ 190,687 $ 1,859 $ 585,129 Residential real estate Risk rating Pass $ 25,540 $ 30,415 $ 284,667 $ 5,554 $ 12,662 $ 135,185 $ 59,834 $ 1,141 $ 554,998 Special mention — — — — — — — — — Substandard — 123 115 22 198 1,992 670 70 3,190 Doubtful — — — — — — — — — Total residential real estate $ 25,540 $ 30,538 $ 284,782 $ 5,576 $ 12,860 $ 137,177 $ 60,504 $ 1,211 $ 558,188 Agricultural real estate Risk rating Pass $ 22,127 $ 27,644 $ 18,627 $ 19,285 $ 10,845 $ 20,968 $ 80,167 $ 289 $ 199,952 Special mention 903 395 — — — 168 755 — 2,221 Substandard — — 28 — 102 3,524 38 — 3,692 Doubtful — — — — — — — — — Total agricultural real estate $ 23,030 $ 28,039 $ 18,655 $ 19,285 $ 10,947 $ 24,660 $ 80,960 $ 289 $ 205,865 Agricultural Risk rating Pass $ 10,865 $ 8,113 $ 5,653 $ 8,144 $ 1,621 $ 4,228 $ 60,921 $ 55 $ 99,600 Special mention — — — — — 33 259 — 292 Substandard 59 69 503 640 1,862 63 264 — 3,460 Doubtful — — — — — — — — — Total agricultural $ 10,924 $ 8,182 $ 6,156 $ 8,784 $ 3,483 $ 4,324 $ 61,444 $ 55 $ 103,352 Consumer Risk rating Pass $ 45,341 $ 27,568 $ 11,826 $ 5,555 $ 1,619 $ 3,211 $ 12,046 $ 1 $ 107,167 Special mention — — — — — — — — — Substandard 19 267 194 92 57 26 1 — 656 Doubtful — — — — — — — — — Total consumer $ 45,360 $ 27,835 $ 12,020 $ 5,647 $ 1,676 $ 3,237 $ 12,047 $ 1 $ 107,823 Total loans Risk rating Pass $ 390,817 $ 598,077 $ 622,125 $ 260,737 $ 127,040 $ 377,522 $ 864,287 $ 4,215 $ 3,244,820 Special mention 903 2,432 135 — — 1,597 3,522 — 8,589 Substandard 1,388 1,512 4,236 3,271 3,973 10,316 3,943 70 28,709 Doubtful — — — — — — — — — Total loans $ 393,108 $ 602,021 $ 626,496 $ 264,008 $ 131,013 $ 389,435 $ 871,752 $ 4,285 $ 3,282,118 Based on the analysis performed at December 31, 2022, the risk category of loans, by type and year of origination is as follows. December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 432,196 $ 252,616 $ 188,897 $ 92,290 $ 114,415 $ 171,498 $ 462,140 $ 741 $ 1,714,793 Special mention — 122 — — — 401 — — 523 Substandard — 3,049 244 144 — 2,515 — — 5,952 Doubtful — — — — — — — — — Total commercial real estate $ 432,196 $ 255,787 $ 189,141 $ 92,434 $ 114,415 $ 174,414 $ 462,140 $ 741 $ 1,721,268 Commercial and industrial Risk rating Pass $ 172,912 $ 79,782 $ 65,915 $ 39,487 $ 6,712 $ 5,089 $ 189,998 $ 6,654 $ 566,549 Special mention — — — — 674 3,851 — — 4,525 Substandard 283 4,316 2,167 10,127 1,460 783 4,653 — 23,789 Doubtful — — — — — — — — — Total commercial and industrial $ 173,195 $ 84,098 $ 68,082 $ 49,614 $ 8,846 $ 9,723 $ 194,651 $ 6,654 $ 594,863 Residential real estate Risk rating Pass $ 34,705 $ 299,840 $ 5,939 $ 13,073 $ 47,986 $ 102,871 $ 62,494 $ 271 $ 567,179 Special mention — — — — — — — — — Substandard 58 86 48 209 239 2,633 98 — 3,371 Doubtful — — — — — — — — — Total residential real estate $ 34,763 $ 299,926 $ 5,987 $ 13,282 $ 48,225 $ 105,504 $ 62,592 $ 271 $ 570,550 Agricultural real estate Risk rating Pass $ 33,586 $ 20,712 $ 26,408 $ 12,754 $ 5,608 $ 18,882 $ 68,510 $ 300 $ 186,760 Special mention 874 — 2,493 — — 604 5,983 — 9,954 Substandard — 203 — 115 485 1,635 37 — 2,475 Doubtful — — — — — — — — — Total agricultural real estate $ 34,460 $ 20,915 $ 28,901 $ 12,869 $ 6,093 $ 21,121 $ 74,530 $ 300 $ 199,189 Agricultural Risk rating Pass $ 23,917 $ 7,778 $ 9,437 $ 2,642 $ 2,250 $ 2,134 $ 64,647 $ 75 $ 112,880 Special mention — — — 92 22 375 556 — 1,045 Substandard — 1,003 1,838 2,044 386 213 594 — 6,078 Doubtful — — — — — — — — — Total agricultural $ 23,917 $ 8,781 $ 11,275 $ 4,778 $ 2,658 $ 2,722 $ 65,797 $ 75 $ 120,003 Consumer Risk rating Pass $ 56,497 $ 17,460 $ 8,415 $ 3,235 $ 1,370 $ 3,396 $ 14,955 $ — $ 105,328 Special mention — — — — — — — — — Substandard 17 148 54 81 13 34 — — 347 Doubtful — — — — — — — — — Total consumer $ 56,514 $ 17,608 $ 8,469 $ 3,316 $ 1,383 $ 3,430 $ 14,955 $ — $ 105,675 Total loans Risk rating Pass $ 753,813 $ 678,188 $ 305,011 $ 163,481 $ 178,341 $ 303,870 $ 862,744 $ 8,041 $ 3,253,489 Special mention 874 122 2,493 92 696 5,231 6,539 — 16,047 Substandard 358 8,805 4,351 12,720 2,583 7,813 5,382 — 42,012 Doubtful — — — — — — — — — Total loans $ 755,045 $ 687,115 $ 311,855 $ 176,293 $ 181,620 $ 316,914 $ 874,665 $ 8,041 $ 3,311,548
Schedule of Charge-off and Recovery Activity by Loan Type and Year of Origination	The following table discloses the charge-off and recovery activity by loan type and year of origination for the nine month period ending September 30, 2023. September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Revolving Loans Total Commercial real estate Gross charge-offs $ — $ — $ — $ — $ ( 9 ) $ ( 9 ) $ — $ — $ ( 18 ) Gross recoveries — 64 — — — 19 — — 83 Net charge-offs $ — $ 64 $ — $ — $ ( 9 ) $ 10 $ — $ — $ 65 Commercial and industrial Gross charge-offs $ — $ ( 69 ) $ ( 10 ) $ ( 19 ) $ ( 2 ) $ ( 1,158 ) $ ( 1,216 ) $ — $ ( 2,474 ) Gross recoveries — 29 — 15 — 9 — — 53 Net charge-offs $ — $ ( 40 ) $ ( 10 ) $ ( 4 ) $ ( 2 ) $ ( 1,149 ) $ ( 1,216 ) $ — $ ( 2,421 ) Residential real estate Gross charge-offs $ — $ — $ — $ — $ — $ ( 52 ) $ ( 5 ) $ — $ ( 57 ) Gross recoveries — — — — — 60 — — 60 Net charge-offs $ — $ — $ — $ — $ — $ 8 $ ( 5 ) $ — $ 3 Agricultural real estate Gross charge-offs $ — $ — $ — $ — $ — $ ( 4 ) $ — $ — $ ( 4 ) Gross recoveries — — — — — 4 — — 4 Net charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Agricultural Gross charge-offs $ — $ — $ ( 107 ) $ — $ — $ ( 1 ) $ — $ — $ ( 108 ) Gross recoveries — — — — — 155 — — 155 Net charge-offs $ — $ — $ ( 107 ) $ — $ — $ 154 $ — $ — $ 47 Consumer Gross charge-offs $ ( 168 ) $ ( 129 ) $ ( 84 ) $ ( 48 ) $ ( 46 ) $ ( 164 ) $ ( 59 ) $ — $ ( 698 ) Gross recoveries 1 15 41 10 9 94 11 — 181 Net charge-offs $ ( 167 ) $ ( 114 ) $ ( 43 ) $ ( 38 ) $ ( 37 ) $ ( 70 ) $ ( 48 ) $ — $ ( 517 ) Total loans Gross charge-offs $ ( 168 ) $ ( 198 ) $ ( 201 ) $ ( 67 ) $ ( 57 ) $ ( 1,388 ) $ ( 1,280 ) $ — $ ( 3,359 ) Gross recoveries 1 108 41 25 9 341 11 — 536 Net charge-offs $ ( 167 ) $ ( 90 ) $ ( 160 ) $ ( 42 ) $ ( 48 ) $ ( 1,047 ) $ ( 1,269 ) $ — $ ( 2,823 )
Summary of Amortized Cost Basis of Loans Modified	The following table presents the amortized cost basis of loans at September 30, 2023, that were both experiencing financial difficulty and modified during the three months ended September 30, 2023, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below. September 30, 2023 Payment Delay Term Extension Combination Rate Change and Term Extension Combination Payment Delay and Term Extension Total Modifications Total Class of Financing Receivable Commercial real estate $ — $ — $ — $ — $ — 0.00 % Commercial and industrial — — — 4,896 4,896 0.84 % Residential real estate — — — — — 0.00 % Agricultural real estate — 458 — — 458 0.22 % Agricultural — — — — — 0.00 % Consumer — — — — — 0.00 % Total $ — $ 458 $ — $ 4,896 $ 5,354 0.16 % The following table presents the amortized cost basis of loans at September 30, 2023, that were both experiencing financial difficulty and modified during the nine months ended September 30, 2023, by class and by type of modification. September 30, 2023 Payment Delay Term Extension Combination Rate Change, Payment Delay and Term Extension Combination Payment Delay and Term Extension Total Modifications Total Class of Financing Receivable Commercial real estate $ — $ — $ — $ 355 $ 355 0.02 % Commercial and industrial — 1,491 — 10,884 12,375 2.11 % Residential real estate — 163 — 12 175 0.03 % Agricultural real estate — 858 — 170 1,028 0.50 % Agricultural 122 — — 421 543 0.53 % Consumer — — 24 — 24 0.02 % Total $ 122 $ 2,512 $ 24 $ 11,842 $ 14,500 0.44 %
Summary of Performance of Loans Modified	The following table presents the performance of such loans that have been modified during the three months ended September 30, 2023. September 30, 2023 30 - 59 Days Past Due 60 - 89 Days Past Due Greater Than 89 days Past Due Total Past Due Commercial real estate $ — $ — $ — $ — Commercial and industrial — — — — Residential real estate 163 12 — 175 Agricultural real estate — — — — Agricultural — — — — Consumer 24 — — 24 Total $ 187 $ 12 $ — $ 199
Schedule of Financial Effect of Loan Modifications to Borrowers Experiencing Financial Difficulty	The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended September 30, 2023. September 30, 2023 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension in Years Commercial real estate $ — — % — Commercial and industrial 1,142 — % 0.13 Residential real estate — — % — Agricultural real estate — — % 1.00 Agricultural — — % — Consumer — — % — Total loans $ 1,142 — % 0.20 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the nine months ended September 30, 2023. September 30, 2023 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension in Years Commercial real estate $ — — % 0.49 Commercial and industrial 1,142 — % 1.13 Residential real estate — — % 9.60 Agricultural real estate — — % 0.99 Agricultural — — % 0.58 Consumer — — % 2.16 Total loans $ 1,142 — % 1.19
Off Balance Sheet Credit Exposure	The following table lists allowance for credit losses on off-balance-sheet credit exposures as of September 30, 2023, and December 31, 2022. Allowance for September 30, 2023 December 31, 2022 Commercial real estate $ 311 $ 336 Commercial and industrial 854 700 Residential real estate 38 45 Agricultural 8 3 Consumer 246 269 Total allowance for credit losses $ 1,457 $ 1,353

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Interest Rate Swaps Designated as Cash Flow Hedges	September 30, 2023 December 31, 2022 Weighted average Weighted average pay rate Weighted average rate received Weighted average Weighted average pay rate Weighted average rate received Subordinated note hedges 12.0 2.81 % 7.47 % 12.7 2.81 % 6.57 % Variable rate FHLB advance hedges 2.5 3.59 % 5.31 % — — % — % Prime based receivable loan hedges 0.3 8.50 % 5.60 % 1.3 7.50 % 5.60 % Total cash flow hedges 1.6 6.43 % 5.54 % 1.8 7.28 % 5.65 %
Summary of Notional Balance and Fair Values of Derivatives Outstanding	The following table shows the notional balances and fair values (including net accrued interest) of the derivatives outstanding by derivative type at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Notional Derivative Derivative Notional Derivative Derivative Derivatives designated as hedging instruments: Interest rate swaps $ 15,647 $ 2,059 $ — $ 21,528 $ 2,425 $ — Derivatives designated as cash flow hedges: Interest rate swaps 257,500 2,557 — 157,500 2,120 4,457 Total derivatives designated as hedging relationships 273,147 4,616 — 179,028 4,545 4,457 Derivatives not designated as hedging instruments: Interest rate swaps 181,799 5,530 4,870 184,277 4,191 3,555 Total derivatives not designated as hedging 181,799 5,530 4,870 184,277 4,191 3,555 Total $ 454,946 10,146 4,870 $ 363,305 8,736 8,012 Cash collateral — 9,562 — 2,860 Netting adjustments ( 9,329 ) ( 9,329 ) ( 7,336 ) ( 7,336 ) Net amount presented in Balance Sheet $ 817 $ 5,103 $ 1,400 $ 3,536
Summary of Designated and Qualifying Hedged Items in Fair Value Hedges	The table below lists designated and qualifying hedged items in fair value hedges at September 30, 2023, and December 31, 2022. September 30, 2023 December 31, 2022 Carrying Amount Hedging Fair Value Adjustment Fair Value Adjustments on Discontinued Hedges Carrying Amount Hedging Fair Value Adjustment Fair Value Adjustments on Discontinued Hedges Commercial real estate loans $ 15,445 $ ( 2,362 ) $ ( 458 ) $ 17,202 $ ( 2,384 ) $ — Total $ 15,445 $ ( 2,362 ) $ ( 458 ) $ 17,202 $ ( 2,384 ) $ —
Summary of Net Gains/ (Losses) on Derivatives and Hedging Activities	For the three and nine months period ended September 30, 2023, and 2022, the Company recorded net gains (losses) on derivatives and hedging activities as shown in the table below. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Derivatives designated as hedging instruments: Interest rate swaps $ ( 5 ) $ 46 $ 5 $ 148 Total net gain (loss) related to derivatives designated as hedging instruments ( 5 ) 46 5 148 Derivatives designated as cash flow hedges: Interest rate swaps — — — — Total net gain (loss) related to derivatives designated as cash flow hedges — — — — Total net gains (losses) related to hedging relationships ( 5 ) 46 5 148 Derivatives not designated as hedging instruments: Economic hedges: Interest rate swaps 203 402 407 1,544 Total net gains (losses) related to derivatives not 203 402 407 1,544 Net gains (losses) on derivatives and hedging activities $ 198 $ 448 $ 412 $ 1,692
Summary of Recorded Net Gains (Losses) on Derivatives and Related Hedged Items in Fair Value Hedging Relationships	The following tables show the recorded net gains (losses) on derivatives and the related hedged items in fair value hedging relationships and the impact of those derivatives on the Company’s net interest income for the three month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ 133 $ ( 138 ) $ ( 5 ) $ 247 Total $ 133 $ ( 138 ) $ ( 5 ) $ 247 September 30, 2022 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ 761 $ ( 715 ) $ 46 $ ( 154 ) Total $ 761 $ ( 715 ) $ 46 $ ( 154 ) The following tables show the recorded net gains (losses) on derivatives and the related hedged items in fair value hedging relationships and the impact of those derivatives on the Company’s net interest income for the nine month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ ( 3 ) $ ( 2 ) $ ( 5 ) $ 551 Total $ ( 3 ) $ ( 2 ) $ ( 5 ) $ 551 September 30, 2022 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ 2,840 $ ( 2,692 ) $ 148 $ ( 626 ) Total $ 2,840 $ ( 2,692 ) $ 148 $ ( 626 ) The following tables show the recorded net gains or (losses) on derivatives and the related hedged items in cash flow hedging relationships and the impact of those derivatives on the Company's net interest income for the three month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ 1,035 $ 781 $ ( 1,083 ) FHLB advance hedges 545 412 421 Subordinated note hedges 414 311 92 Total $ 1,994 $ 1,504 $ ( 570 ) September 30, 2022 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ ( 2,542 ) $ 1,913 $ ( 135 ) FHLB advance hedges — — — Subordinated note hedges 393 ( 296 ) ( 23 ) Total $ ( 2,149 ) $ 1,617 $ ( 158 ) The following tables show the recorded net gains or (losses) on derivatives and the related hedged items in cash flow hedging relationships and the impact of those derivatives on the Company's net interest income for the nine month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ 1,991 $ 1,492 $ ( 2,833 ) FHLB advance hedges 2,577 1,946 803 Subordinated note hedges 340 256 157 Total $ 4,908 $ 3,694 $ ( 1,873 ) September 30, 2022 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ ( 4,151 ) $ 3,124 $ ( 603 ) FHLB advance hedges — — — Subordinated note hedges 1,535 ( 1,144 ) ( 21 ) Total $ ( 2,616 ) $ 1,980 $ ( 624 )
Summary of Net Gains or Losses on Derivatives and Related Hedged Items in Cash Flow Hedging Relationships	The following tables show the recorded net gains or (losses) on derivatives and the related hedged items in cash flow hedging relationships and the impact of those derivatives on the Company's net interest income for the three month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ 1,035 $ 781 $ ( 1,083 ) FHLB advance hedges 545 412 421 Subordinated note hedges 414 311 92 Total $ 1,994 $ 1,504 $ ( 570 ) September 30, 2022 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ ( 2,542 ) $ 1,913 $ ( 135 ) FHLB advance hedges — — — Subordinated note hedges 393 ( 296 ) ( 23 ) Total $ ( 2,149 ) $ 1,617 $ ( 158 ) The following tables show the recorded net gains or (losses) on derivatives and the related hedged items in cash flow hedging relationships and the impact of those derivatives on the Company's net interest income for the nine month periods ended September 30, 2023, and 2022. September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ 1,991 $ 1,492 $ ( 2,833 ) FHLB advance hedges 2,577 1,946 803 Subordinated note hedges 340 256 157 Total $ 4,908 $ 3,694 $ ( 1,873 ) September 30, 2022 Gain/(Loss) Gain/(Loss) Effect of Prime based receivable loan hedges $ ( 4,151 ) $ 3,124 $ ( 603 ) FHLB advance hedges — — — Subordinated note hedges 1,535 ( 1,144 ) ( 21 ) Total $ ( 2,616 ) $ 1,980 $ ( 624 )

LEASE OBLIGATIONS (Tables)

LEASE OBLIGATIONS (Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Schedule of Right-of-use Asset and Lease Obligations by Type of Property	Right-of-use asset and lease obligations by type of property for the periods ended September 30, 2023, and December 31, 2022, are listed below. September 30, 2023 Right-of-Use Lease Weighted Weighted Operating Leases Land and building leases $ 4,584 $ 4,593 13.3 2.29 % Total operating leases $ 4,584 $ 4,593 13.3 2.29 % Right-of-use-asset reported in other assets $ 2,692 Right-of-use-asset not in operation, reported in other real estate owned 1,892 Total $ 4,584 December 31, 2022 Right-of-Use Lease Weighted Weighted Operating Leases Land and building leases $ 5,256 $ 5,294 13.2 2.32 % Total operating leases $ 5,256 $ 5,294 13.2 2.32 % Right-of-use-asset reported in other assets $ 3,185 Right-of-use-asset not in operation, reported in other real estate owned 2,071 Total $ 5,256 During the quarter ended June 30, 2022, one of our bank locations became non-operational. The right-of-use-asset for this location was transferred to other real estate owned, the weighted average lease term is 7.5 years.
Schedule of Operating Lease Costs	Operating lease costs for the three and nine months ended September 30, 2023, and 2022, are listed below. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Operating lease cost $ 177 $ 213 $ 585 $ 632 Short-term lease cost — — — — Variable lease cost 34 17 62 44 Total operating lease cost $ 211 $ 230 $ 647 $ 676
Schedule of Maturity Analysis of Operating Lease Liabilities and Reconciliation of Undiscounted Cash Flows to Total Operating Lease Liability	A maturity analysis of operating lease liabilities and reconciliation of the undiscounted cash flows to the total operating lease liability is listed below. Lease Payments September 30, Due in one year or less $ 481 Due after one year through two years 521 Due after two years through three years 522 Due after three years through four years 522 Due after four years through five years 524 Thereafter 2,975 Total undiscounted cash flows 5,545 Discount on cash flows ( 952 ) Total operating lease liability $ 4,593

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2023
Schedule of Federal Funds Purchased and Retail Repurchase Agreements	Federal funds purchased and retail repurchase agreements as of September 30, 2023, and December 31, 2022, are listed below. September 30, December 31, Federal funds purchased $ — $ — Retail repurchase agreements 39,701 46,478
Schedule of Borrowing Usage and Interest Rate Information for Federal Funds Purchased and Retail Repurchase Agreements	The following table presents the borrowing usage and interest rate information for federal funds purchased and retail repurchase agreements at September 30, 2023, and December 31, 2022. September 30, December 31, Average daily balance during the period $ 43,324 $ 53,337 Average interest rate during the period 1.36 % 0.42 % Maximum month-end balance year-to-date $ 46,798 $ 64,323 Weighted average interest rate at period-end 1.47 % 0.72 %
Summary of Federal Home Loan Bank Advances	Federal Home Loan Bank advances as of September 30, 2023, and December 31, 2022, are as follows. September 30, December 31, 2022 Federal Home Loan Bank line of credit advances $ — $ 138,864 Federal Home Loan Bank fixed-rate term advances 100,000 — Total Federal Home Loan Bank advances $ 100,000 $ 138,864
Schedule of Subordinated Debt	Subordinated debt as of September 30, 2023, and December 31, 2022, are listed below. September 30, December 31, Subordinated debentures $ 23,508 $ 23,255 Subordinated notes 73,279 73,137 Total $ 96,787 $ 96,392
Schedule of Subordinated Notes	Subordinated notes as of September 30, 2023, are listed below. September 30, Weighted Average Rate Weighted Average Term in Years Subordinated notes $ 75,000 7.00 % 6.8 Total principal outstanding 75,000 Debt issuance cost ( 1,721 ) Total subordinated notes $ 73,279 Subordinated notes as of December 31, 2022, are listed below. December 31, Weighted Average Rate Weighted Average Term in Years Subordinated notes $ 75,000 7.00 % 7.5 Total principal outstanding 75,000 Debt issuance cost ( 1,863 ) Total subordinated notes $ 73,137
Summary of Future Principal Repayments	Future principal repayments of the September 30, 2023, outstanding balances are as follows. Retail Repurchase Agreements FHLB Advances Subordinated Debentures Subordinated Notes FRB Borrowings Total Due in one year or less $ 39,701 $ 100,000 $ — $ — $ 140,000 $ 279,701 Due after one year through two years — — — — — — Due after two years through three years — — — — — — Due after three years through four years — — — — — — Due after four years through five years — — — — — — Thereafter — — 28,352 75,000 — 103,352 Total $ 39,701 $ 100,000 $ 28,352 $ 75,000 $ 140,000 $ 383,053
Trust Preferred Securities [Member]
Schedule of Subordinated Debt	Subordinated debentures as of September 30, 2023, and December 31, 2022, are listed below. September 30, Weighted Average Rate Weighted Average Term in Years CTII subordinated debentures $ 10,310 7.57 % 11.5 CTIII subordinated debentures 5,155 7.56 % 13.7 CFSTI subordinated debentures 5,155 8.91 % 9.2 ASBSTI subordinated debentures 7,732 7.47 % 12.0 Total contractual balance 28,352 Fair market value adjustments ( 4,844 ) Total subordinated debentures $ 23,508 December 31, Weighted Average Rate Weighted Average Term in Years CTII subordinated debentures $ 10,310 6.08 % 12.3 CTIII subordinated debentures 5,155 6.66 % 14.5 CFSTI subordinated debentures 5,155 7.97 % 10.0 ASBSTI subordinated debentures 7,732 6.57 % 12.7 Total contractual balance 28,352 Fair market value adjustments ( 5,097 ) Total subordinated debentures $ 23,255

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Summary of Shares Issued and Held in Treasury or Outstanding	The following table presents shares that were issued, held in treasury or were outstanding at September 30, 2023, and December 31, 2022. September 30, December 31, Class A common stock – issued 20,445,428 20,277,910 Class A common stock – held in treasury ( 5,016,964 ) ( 4,347,798 ) Class A common stock – outstanding 15,428,464 15,930,112 Class B common stock – issued 234,903 234,903 Class B common stock – held in treasury ( 234,903 ) ( 234,903 ) Class B common stock – outstanding — —
Summary of Offering Periods and Costs	In 2019, the Company’s Board of Directors adopted the Equity Bancshares, Inc. 2019 Employee Stock Purchase Plan (“ESPP”). The ESPP enables eligible employees to purchase the Company’s common stock at a price per share equal to 85 % of the lower of the fair market value of the common stock at the beginning or end of each offering period. ESPP compensation expe nse of $ 17 and $ 94 was recorded for the three and nine months ended September 30, 2023. ESPP compensation expe nse of $ 30 and $ 108 w as recorded for the three and nine months ended September 30, 2022. The following table presents the offering periods and costs associated with this program during the reporting period. Offering Period Shares Purchased Cost Per Share Compensation Expense August 15, 2021 to February 14, 2022 14,274 $ 27.37 $ 69 February 15, 2022 to August 14, 2022 14,555 27.61 84 August 15, 2022 to February 14, 2023 17,058 26.18 81 February 15, 2023 to August 14, 2023 14,548 22.34 57
Components of Accumulated Other Comprehensive Income	Components of accumulated other comprehensive income as of September 30, 2023, and December 31, 2022, are listed below. Available-for- Cash Flow Hedges Accumulated September 30, 2023 Net unrealized or unamortized gains (losses) $ ( 163,681 ) $ 2,045 $ ( 161,636 ) Tax effect 40,095 ( 506 ) 39,589 $ ( 123,586 ) $ 1,539 $ ( 122,047 ) December 31, 2022 Net unrealized or unamortized gains (losses) $ ( 148,029 ) $ ( 2,863 ) $ ( 150,892 ) Tax effect 36,673 708 37,381 $ ( 111,356 ) $ ( 2,155 ) $ ( 113,511 )

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	9 Months Ended
	Sep. 30, 2023
Banking And Thrift Disclosure [Abstract]
Summary of Company's and Equity Bank's Capital Amounts and Ratios	The Company’s and Equity Bank’s capital amounts and ratios at September 30, 2023, and December 31, 2022, are presented in the table below. The Company was able to take advantage of the accumulated other comprehensive income exception on capital calculations that was made available by regulators in order to maintain strong regulatory ratios. Ratios provided for Equity Bancshares, Inc. represent the ratios of the Company on a consolidated basis. Actual Minimum Required for To Be Well Amount Ratio Amount Ratio Amount Ratio September 30, 2023 Total capital to risk weighted assets Equity Bancshares, Inc. $ 620,751 16.42 % $ 396,873 10.50 % $ N/A N/A Equity Bank 599,515 15.88 % 396,321 10.50 % 377,448 10.00 % Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 501,829 13.27 % 321,278 8.50 % N/A N/A Equity Bank 553,872 14.67 % 320,831 8.50 % 301,959 8.00 % Common equity Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 478,321 12.65 % 264,582 7.00 % N/A N/A Equity Bank 553,872 14.67 % 264,214 7.00 % 245,341 6.50 % Tier 1 leverage to average assets Equity Bancshares, Inc. 501,829 9.77 % 205,421 4.00 % N/A N/A Equity Bank 553,872 10.80 % 205,110 4.00 % 256,388 5.00 % December 31, 2022 Total capital to risk weighted assets Equity Bancshares, Inc. $ 603,593 16.08 % $ 394,072 10.50 % $ N/A N/A Equity Bank 588,165 15.71 % 393,168 10.50 % 374,445 10.00 % Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 483,539 12.88 % 319,011 8.50 % N/A N/A Equity Bank 541,354 14.46 % 318,279 8.50 % 299,556 8.00 % Common equity Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 460,285 12.26 % 262,715 7.00 % N/A N/A Equity Bank 541,354 14.46 % 262,112 7.00 % 243,390 6.50 % Tier 1 leverage to average assets Equity Bancshares, Inc. 483,539 9.61 % 201,288 4.00 % N/A N/A Equity Bank 541,354 10.77 % 201,066 4.00 % 251,332 5.00 %

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Summary of Earnings Per Share	The following table presents earnings per share for the three and nine months ended September 30, 2023, and 2022. Three months ended Nine months ended September 30, September 30, September 30, September 30, Basic: Net income (loss) allocable to common stockholders $ 12,341 $ 15,171 $ 36,120 $ 46,080 Weighted average common shares outstanding 15,404,882 16,056,366 15,570,357 16,301,500 Weighted average vested restricted stock units 110 292 5,374 2,086 Weighted average shares 15,404,992 16,056,658 15,575,731 16,303,586 Basic earnings (loss) per common share $ 0.80 $ 0.94 $ 2.32 $ 2.83 Diluted: Net income (loss) allocable to common stockholders $ 12,341 $ 15,171 $ 36,120 $ 46,080 Weighted average common shares outstanding for: Basic earnings per common share 15,404,992 16,056,658 15,575,731 16,303,586 Dilutive effects of the assumed exercise of stock options 33,189 88,530 37,550 95,435 Dilutive effects of the assumed vesting of restricted stock units 66,892 126,138 76,193 115,844 Dilutive effects of the assumed exercise of ESPP purchases 2,099 1,905 2,831 1,922 Average shares and dilutive potential common shares 15,507,172 16,273,231 15,692,305 16,516,787 Diluted earnings (loss) per common share $ 0.80 $ 0.93 $ 2.30 $ 2.79
Schedule of Average Shares Not Included In the Computation of Diluted Earnings Per Share	Average shares not included in the computation of diluted earnings per share because they were antidilutive are shown in the following table as of September 30, 2023, and 2022. Three months ended Nine months ended September 30, September 30, September 30, September 30, Stock options 280,814 275,471 268,713 204,982 Restricted stock units 122,074 1 129,160 — Total antidilutive shares 402,888 275,472 397,873 204,982

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are summarized in the following tables as of September 30, 2023, and December 31, 2022. September 30, 2023 (Level 1) (Level 2) (Level 3) Assets: Available-for-sale securities: U.S. Government-sponsored entities $ — $ 105,586 $ — U.S. Treasury securities 233,912 — — Mortgage-backed securities Government-sponsored residential mortgage-backed securities — 442,421 — Private label residential mortgage-backed securities — 144,835 — Corporate — 49,701 — Small Business Administration loan pools — 10,148 — State and political subdivisions — 70,406 — Derivative assets: Derivative assets (included in other assets) — 10,146 — Cash collateral held by counterparty and netting adjustments ( 9,329 ) — — Total derivative assets ( 9,329 ) 10,146 — Other assets: Equity securities with readily determinable fair value 609 — — Total other assets 609 — — Total assets $ 225,192 $ 833,243 $ — Liabilities: Derivative liabilities: Derivative liabilities (included in other liabilities) $ — $ 4,870 $ — Cash collateral held by counterparty and netting adjustments 233 — — Total derivative liabilities 233 4,870 — Total liabilities $ 233 $ 4,870 $ — December 31, 2022 (Level 1) (Level 2) (Level 3) Assets: Available-for-sale securities: U.S. Government-sponsored entities $ — $ 106,406 $ — U.S. Treasury securities 232,158 — — Mortgage-backed securities Government-sponsored residential mortgage- — 498,606 — Private label residential mortgage-backed securities — 163,560 — Corporate — 52,374 — Small Business Administration loan pools — 12,181 — State and political subdivisions — 119,105 — Derivative assets: Derivative assets (included in other assets) — 8,736 — Cash collateral held by counterparty and netting adjustments ( 7,336 ) — — Total derivative assets ( 7,336 ) 8,736 — Other assets: Equity securities with readily determinable fair value 570 — — Total other assets 570 — — Total assets $ 225,392 $ 960,968 $ — Liabilities: Derivative liabilities: Derivative liabilities (included in other liabilities) $ — $ 8,012 $ — Cash collateral held by counterparty and netting adjustments ( 4,476 ) — — Total derivative liabilities ( 4,476 ) 8,012 — Total liabilities $ ( 4,476 ) $ 8,012 $ —
Summary of Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a non-recurring basis are summarized below as of September 30, 2023, and December 31, 2022. September 30, 2023 (Level 1) (Level 2) (Level 3) Loans individually evaluated for credit losses: Commercial real estate $ — $ — $ 1,079 Commercial and industrial — — 3,239 Residential real estate — — 2,347 Agricultural real estate — — 2,660 Other — — 2,293 Other real estate owned: Commercial real estate — — 1,263 Residential real estate — — 170 December 31, 2022 (Level 1) (Level 2) (Level 3) Loans individually evaluated for credit losses: Commercial real estate $ — $ — $ 617 Commercial and industrial — — 4,747 Residential real estate — — 2,395 Agricultural real estate — — 1,253 Other — — 1,871 Other real estate owned: Commercial real estate — — 792 Residential real estate — — 170
Summary of Additional Information about Unobservable Inputs Used in Fair Value Measurement	The following table presents additional information about the unobservable inputs used in the fair value measurement of financial assets measured on a nonrecurring basis that were categorized with Level 3 of the fair value hierarchy as of September 30, 2023, and December 31, 2022. Fair Value Valuation Unobservable Range average) or Multiple of Earnings September 30, 2023 Individually evaluated real estate loans $ 11,618 Sales Adjustments for 5 % - 56 % 30 %) Individually evaluated other real estate owned $ 1,433 Sales Adjustments for 5 % - 23 % 14 %) December 31, 2022 Individually evaluated real estate loans $ 10,883 Sales Adjustments for between 10 % - 51 % 31 %) Individually evaluated other real estate owned $ 962 Sales Adjustments for between 3 % - 24 % 13 %)
Carrying Amount and Estimated Fair Values of Financial Instrument	Carrying amount and estimated fair values of financial instruments at period end were as follows for September 30, 2023, and December 31, 2022. September 30, 2023 Carrying Estimated (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 199,017 $ 199,017 $ 199,017 $ — $ — Available-for-sale securities 1,057,009 1,057,009 233,912 823,097 — Held-to-maturity securities 2,212 2,124 — 2,124 — Loans held for sale 627 627 — 627 — Loans, net of allowance for credit losses 3,237,932 3,161,093 — — 3,161,093 Federal Reserve Bank and Federal Home 20,780 20,780 — 20,780 — Interest receivable 23,621 23,621 — 23,621 — Derivative assets 10,146 10,146 — 10,146 — Cash collateral held by derivative counterparty ( 9,329 ) ( 9,329 ) ( 9,329 ) — — Total derivative assets 817 817 ( 9,329 ) 10,146 — Equity securities with readily determinable fair value 609 609 609 — — Total assets $ 4,542,624 $ 4,465,697 $ 424,209 $ 880,395 $ 3,161,093 Financial liabilities: Deposits $ 4,082,170 $ 4,075,032 $ — $ 4,075,032 $ — Federal funds purchased and retail 39,701 39,701 — 39,701 — Federal Home Loan Bank advances 100,000 100,000 — 100,000 — Federal Reserve Bank borrowings 140,000 140,000 — 140,000 — Subordinated debentures 23,508 23,508 — 23,508 — Subordinated notes 73,279 71,029 — 71,029 — Contractual obligations 29,019 29,019 — 29,019 — Interest payable 11,138 11,138 — 11,138 — Derivative liabilities 4,870 4,870 — 4,870 — Cash collateral held by derivative counterparty 233 233 233 — — Total derivative liabilities 5,103 5,103 233 4,870 — Total liabilities $ 4,503,918 $ 4,494,530 $ 233 $ 4,494,297 $ — December 31, 2022 Carrying Estimated (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 104,428 $ 104,428 $ 104,428 $ — $ — Available-for-sale securities 1,184,390 1,184,390 232,158 952,232 — Held-to-maturity securities 1,948 1,973 — 1,973 — Loans held for sale 349 349 — 349 — Loans, net of allowance for credit losses 3,265,701 3,251,129 — — 3,251,129 Federal Reserve Bank and Federal Home 21,695 21,695 — 21,695 — Interest receivable 20,630 20,630 — 20,630 — Derivative assets 8,736 8,736 — 8,736 — Cash collateral held by derivative counterparty ( 7,336 ) ( 7,336 ) ( 7,336 ) — — Total derivative assets 1,400 1,400 ( 7,336 ) 8,736 — Equity securities with readily determinable fair value 570 570 570 — — Total assets $ 4,601,111 $ 4,586,564 $ 329,820 $ 1,005,615 $ 3,251,129 Financial liabilities: Deposits $ 4,241,807 $ 4,232,948 $ — $ 4,232,948 $ — Federal funds purchased and retail 46,478 46,478 — 46,478 — Federal Home Loan Bank advances 138,864 138,864 — 138,864 — Subordinated debentures 23,255 23,255 — 23,255 — Subordinated notes 73,137 70,887 — 70,887 — Contractual obligations 15,218 15,218 — 15,218 — Interest payable 2,462 2,462 — 2,462 — Derivative liabilities 8,012 8,012 — 8,012 — Cash collateral held by derivative counterparty ( 4,476 ) ( 4,476 ) ( 4,476 ) — — Total derivative liabilities 3,536 3,536 ( 4,476 ) 8,012 — Total liabilities $ 4,544,757 $ 4,533,648 $ ( 4,476 ) $ 4,538,124 $ —

COMMITMENTS AND CREDIT RISK (Ta

COMMITMENTS AND CREDIT RISK (Tables)	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Summary of Contractual Amounts of Commitments and Standby Letters of Credit to Originate Loans and Available Lines of Credit	The contractual amounts of commitments to originate loans and available lines of credit as of September 30, 2023, and December 31, 2022, were as follows. September 30, 2023 December 31, 2022 Fixed Variable Fixed Variable Commitments to make loans $ 49,014 $ 343,726 $ 73,185 $ 210,266 Mortgage loans in the process of origination 2,473 4,022 2,130 3,480 Unused lines of credit 130,889 392,145 130,843 354,408 The contractual amounts of standby letters of credit as of September 30, 2023, and December 31, 2022, were as follows. September 30, 2023 December 31, 2022 Fixed Variable Fixed Variable Standby letters of credit $ 17,040 $ 31,719 $ 16,358 $ 25,791

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Standards Update 2014-09 [Member]
Disaggregation Of Revenue [Line Items]
Summary of Company's Source of Non-interest Income	Except for gains or losses from the sale of other real estate owned, all of the Company’s revenue from contracts with customers within the scope of ASC 606 are recognized in non-interest income. The following table presents the Company’s sources of non-interest income for the three and nine months ended September 30, 2023, and 2022. Three Months Ended Nine Months Ended 2023 2022 2023 2022 Non-interest income Service charges and fees $ 2,690 $ 2,788 $ 7,888 $ 7,927 Debit card income 2,591 2,682 7,798 8,120 Mortgage banking (a) 226 310 527 1,300 Increase in bank-owned life insurance (a) 794 754 3,134 2,355 Net gain (loss) on acquisitions (a) — — — 540 Net gain (loss) from securities transactions (a) ( 1 ) ( 17 ) ( 1,291 ) ( 9 ) Other Investment referral income 101 137 307 420 Trust income 291 249 799 806 Insurance sales commissions 264 242 405 354 Recovery on zero-basis purchased loans (a) 2 129 515 163 Income (loss) from equity method investments (a) ( 56 ) ( 56 ) ( 167 ) ( 167 ) Other non-interest income related to loans 1,828 1,708 4,340 5,752 Other non-interest income not related to (a) 5 43 30 67 Total other non-interest income 2,435 2,452 6,229 7,395 Total $ 8,735 $ 8,969 $ 24,285 $ 27,628 (a) Not within the scope of ASC 606.

Investments - Amortized Cost an

Investments - Amortized Cost and Fair Value of Securities Available-for-Sale (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	$ 1,220,690	$ 1,332,419
Available-for-Sale, Gross Unrealized Gains		72
Available-for-Sale, Gross Unrealized Losses	(163,681)	(148,101)
Available-for-Sale, Fair Value	1,057,009	1,184,390
U.S. Government Sponsored Entities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	122,665	123,196
Available-for-Sale, Gross Unrealized Losses	(17,079)	(16,790)
Available-for-Sale, Fair Value	105,586	106,406
U.S. Treasury securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	259,253	257,690
Available-for-Sale, Gross Unrealized Losses	(25,341)	(25,532)
Available-for-Sale, Fair Value	233,912	232,158
Government-Sponsored Residential Mortgage-Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	512,980	560,776
Available-for-Sale, Gross Unrealized Losses	(70,559)	(62,170)
Available-for-Sale, Fair Value	442,421	498,606
Private Label Residential Mortgage-Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	173,876	190,889
Available-for-Sale, Gross Unrealized Gains		17
Available-for-Sale, Gross Unrealized Losses	(29,041)	(27,346)
Available-for-Sale, Fair Value	144,835	163,560
Corporate [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	56,702	56,642
Available-for-Sale, Gross Unrealized Losses	(7,001)	(4,268)
Available-for-Sale, Fair Value	49,701	52,374
Small Business Administration Loan Pools [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	10,953	12,915
Available-for-Sale, Gross Unrealized Losses	(805)	(734)
Available-for-Sale, Fair Value	10,148	12,181
State and Political Subdivisions [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	84,261	130,311
Available-for-Sale, Gross Unrealized Gains		55
Available-for-Sale, Gross Unrealized Losses	(13,855)	(11,261)
Available-for-Sale, Fair Value	$ 70,406	$ 119,105

Investments - Amortized Cost _2

Investments - Amortized Cost and Fair Value of Securities Held-to-Maturity (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Held-to-Maturity Securities [Line Items]
Held-to-Maturity, Amortized Cost	$ 2,212	$ 1,948
Held-to-Maturity, Gross Unrecognized Gains		25
Held-to-Maturity, Gross Unrecognized Losses	(88)
Held-to-maturity securities	2,124	1,973
Government-Sponsored Residential Mortgage-Backed Securities [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Held-to-Maturity, Amortized Cost	1,097	1,108
Held-to-Maturity, Gross Unrecognized Losses	(54)
Held-to-maturity securities	1,043	1,108
State and Political Subdivisions [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Held-to-Maturity, Amortized Cost	1,115	840
Held-to-Maturity, Gross Unrecognized Gains		25
Held-to-Maturity, Gross Unrecognized Losses	(34)
Held-to-maturity securities	$ 1,081	$ 865

Investments - Fair Value and Am

Investments - Fair Value and Amortized Cost of Debt Securities by Contractual Maturity (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Available-for-Sale, Amortized Cost, Within one year	$ 24,412
Available-for-Sale, Amortized Cost, One to five years	329,915
Available-for-Sale, Amortized Cost, Five to ten years	135,136
Available-for-Sale, Amortized Cost, After ten years	44,371
Available-for-Sale, Amortized Cost, Mortgage-backed securities	686,856
Available-for-Sale, Amortized Cost	1,220,690	$ 1,332,419
Available-for-Sale, Fair Value, Within one year	23,413
Available-for-Sale, Fair Value, One to five years	297,279
Available-for-Sale, Fair Value, Five to ten years	114,431
Available-for-Sale, Fair Value, After ten years	34,630
Available-for-Sale, Fair Value, Mortgage-backed securities	587,256
Available-for-Sale, Fair Value, Total debt securities	1,057,009	1,184,390
Held-to-Maturity, Amortized Cost, After ten years	1,115
Held-to-Maturity, Amortized Cost, Mortgage-backed securities	1,097
Held-to-Maturity, Amortized Cost	2,212	1,948
Held-to-Maturity, Fair Value, After ten years	1,081
Held-to-Maturity, Fair Value, Mortgage-backed securities	1,043
Held-to-Maturity, Fair Value, Total debt securities	$ 2,124	$ 1,973

Investments - Carrying Value of

Investments - Carrying Value of Securities Pledged as Collateral to Secure Public Deposits (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale [Line Items]
Carrying value of securities pledged as collateral	$ 969,940	$ 909,275
Public Fund Deposits [Member]
Debt Securities, Available-for-Sale [Line Items]
Carrying value of securities pledged as collateral	777,425	820,751
Federal Reserve Bank Borrowings [Member]
Debt Securities, Available-for-Sale [Line Items]
Carrying value of securities pledged as collateral	147,642	33,235
Retail Repurchase Agreements [Member]
Debt Securities, Available-for-Sale [Line Items]
Carrying value of securities pledged as collateral	$ 44,873	$ 55,289

Investments - Additional Inform

Investments - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2023 USD ($) Security	Dec. 31, 2022 USD ($)
Schedule Of Available For Sale Securities [Line Items]
Carrying value of securities pledged as collateral	$ 969,940,000	$ 909,275,000
Number of unrealized loss position, available-for-sale securities | Security	498
Private Label Residential Mortgage-Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Allowance for credit losses	$ 0
Corporate [Member]
Schedule Of Available For Sale Securities [Line Items]
Number of unrealized loss position, available-for-sale securities | Security	14
Allowance for credit losses	$ 0
State and Political Subdivisions [Member]
Schedule Of Available For Sale Securities [Line Items]
Number of unrealized loss position, available-for-sale securities | Security	132
Allowance for credit losses	$ 0
Not Included in Proportional Amortization [Member]
Schedule Of Available For Sale Securities [Line Items]
Contingent contributions for investment tax credit	$ 0
Simplified Supervisory Formula Approach [Member] | Private Label Residential Mortgage-Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Percentage of risk	20%
Nationally Recognized Statistical Ratings Organization [Member] | State and Political Subdivisions [Member]
Schedule Of Available For Sale Securities [Line Items]
Percentage of risk	88%
General Obligation Bonds [Member] | State and Political Subdivisions [Member]
Schedule Of Available For Sale Securities [Line Items]
Percentage of risk	73%

Investments - Summary of Gross

Investments - Summary of Gross Unrealized Losses and Fair Value of Securities (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Investments [Line Items]
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Fair Value	$ 18,767	$ 488,446
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Unrealized Loss	(937)	(39,483)
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Fair Value	1,037,940	681,683
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Unrealized Loss	(162,744)	(108,618)
Total temporarily impaired securities, Available-for-sale securities, Fair Value	1,056,707	1,170,129
Total temporarily impaired securities, Available-for-sale securities, Unrealized Loss	(163,681)	(148,101)
Total temporarily impaired securities, Held-to-maturity securities, Less Than 12 Months, Fair Value	2,124
Total temporarily impaired securities, Held-to-maturity securities, Less Than 12 Months, Unrealized Loss	(88)
Total temporarily impaired securities, Held-to-maturity securities, Fair Value	2,124
Total temporarily impaired securities, Held-to-maturity securities, Unrealized Loss	(88)
U.S. Government Sponsored Entities [Member]
Schedule of Investments [Line Items]
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Fair Value		3,936
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Unrealized Loss		(913)
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Fair Value	105,586	102,470
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Unrealized Loss	(17,079)	(15,877)
Total temporarily impaired securities, Available-for-sale securities, Fair Value	105,586	106,406
Total temporarily impaired securities, Available-for-sale securities, Unrealized Loss	(17,079)	(16,790)
U.S. Treasury securities [Member]
Schedule of Investments [Line Items]
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Fair Value	1,019	92,896
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Unrealized Loss		(6,866)
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Fair Value	232,893	139,262
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Unrealized Loss	(25,341)	(18,666)
Total temporarily impaired securities, Available-for-sale securities, Fair Value	233,912	232,158
Total temporarily impaired securities, Available-for-sale securities, Unrealized Loss	(25,341)	(25,532)
Government-Sponsored Residential Mortgage-Backed Securities [Member]
Schedule of Investments [Line Items]
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Fair Value	152	203,416
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Unrealized Loss	(6)	(15,511)
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Fair Value	442,269	295,190
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Unrealized Loss	(70,553)	(46,659)
Total temporarily impaired securities, Available-for-sale securities, Fair Value	442,421	498,606
Total temporarily impaired securities, Available-for-sale securities, Unrealized Loss	(70,559)	(62,170)
Total temporarily impaired securities, Held-to-maturity securities, Less Than 12 Months, Fair Value	1,043
Total temporarily impaired securities, Held-to-maturity securities, Less Than 12 Months, Unrealized Loss	(54)
Total temporarily impaired securities, Held-to-maturity securities, Fair Value	1,043
Total temporarily impaired securities, Held-to-maturity securities, Unrealized Loss	(54)
Private Label Residential Mortgage-Backed Securities [Member]
Schedule of Investments [Line Items]
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Fair Value		43,610
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Unrealized Loss		(7,227)
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Fair Value	144,835	116,410
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Unrealized Loss	(29,041)	(20,119)
Total temporarily impaired securities, Available-for-sale securities, Fair Value	144,835	160,020
Total temporarily impaired securities, Available-for-sale securities, Unrealized Loss	(29,041)	(27,346)
Corporate [Member]
Schedule of Investments [Line Items]
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Fair Value		48,199
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Unrealized Loss		(3,443)
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Fair Value	49,701	4,175
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Unrealized Loss	(7,001)	(825)
Total temporarily impaired securities, Available-for-sale securities, Fair Value	49,701	52,374
Total temporarily impaired securities, Available-for-sale securities, Unrealized Loss	(7,001)	(4,268)
Small Business Administration Loan Pools [Member]
Schedule of Investments [Line Items]
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Fair Value	5,706	7,676
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Unrealized Loss	(2)	(60)
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Fair Value	4,442	4,505
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Unrealized Loss	(803)	(674)
Total temporarily impaired securities, Available-for-sale securities, Fair Value	10,148	12,181
Total temporarily impaired securities, Available-for-sale securities, Unrealized Loss	(805)	(734)
State and Political Subdivisions [Member]
Schedule of Investments [Line Items]
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Fair Value	11,890	88,713
Total temporarily impaired securities, Available-for-sale securities, Less Than 12 Months, Unrealized Loss	(929)	(5,463)
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Fair Value	58,214	19,671
Total temporarily impaired securities, Available-for-sale securities, 12 Months or More, Unrealized Loss	(12,926)	(5,798)
Total temporarily impaired securities, Available-for-sale securities, Fair Value	70,104	108,384
Total temporarily impaired securities, Available-for-sale securities, Unrealized Loss	(13,855)	$ (11,261)
Total temporarily impaired securities, Held-to-maturity securities, Less Than 12 Months, Fair Value	1,081
Total temporarily impaired securities, Held-to-maturity securities, Less Than 12 Months, Unrealized Loss	(34)
Total temporarily impaired securities, Held-to-maturity securities, Fair Value	1,081
Total temporarily impaired securities, Held-to-maturity securities, Unrealized Loss	$ (34)

Investments - Summary of Procee

Investments - Summary of Proceeds from Sales and Associated Gains and Losses (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Proceeds	$ 49,258	$ 3,265
Gross gain		115
Gross losses	1,330	36
Income tax expense on net realized gains	$ (325)	$ 20

Investments - Summary of Variou

Investments - Summary of Various Investment Balances and Method of Accounting (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Accounted for at fair value through net income	$ 609	$ 570
Accounted for at amortized cost assessed for impairment	1,397	1,398
Total investments in stocks	2,006	1,968
Accounted for under the equity method	2,213	1,816
Accounted for under the hypothetical liquidation book value	3,346	980
Accounted for under proportional amortization	27,228	19,794
Total investments in partnerships	32,787	22,590
Total other investments	$ 34,793	$ 24,558

Investments - Impact of Tax Cre

Investments - Impact of Tax Credit Investments (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Included in Proportional Amortization [Member]
Summary of Investment Holdings [Line Items]
Income Tax Credits Recognized During Period	$ (2,950)	$ (8,901)
Other Income Tax Benefits	(274)	(1,247)
Total Tax Benefits	(3,224)	(10,148)
Investment Amortization Included in Income Tax Expense	2,805	8,966
Not Included in Proportional Amortization [Member]
Summary of Investment Holdings [Line Items]
Income Tax Credits Recognized During Period	(945)	(2,617)
Other Income Tax Benefits	(186)	(641)
Total Tax Benefits	$ (1,131)	$ (3,258)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Categories of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 3,282,118		$ 3,311,548
Allowance for credit losses	(44,186)	$ (44,544)	(45,847)	$ (46,499)	$ (48,238)	$ (48,365)
Net loans	3,237,932		3,265,701
Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	1,721,761		1,721,268
Allowance for credit losses	(13,696)	(16,652)	(16,731)	(20,348)	(22,665)	(22,478)
Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	585,129		594,863
Allowance for credit losses	(18,960)	(15,194)	(14,951)	(13,415)	(13,209)	(12,248)
Residential Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	558,188		570,550
Allowance for credit losses	(7,336)	(8,855)	(8,608)	(7,260)	(6,818)	(5,560)
Agricultural Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	205,865		199,189
Allowance for credit losses	(1,200)	(583)	(819)	(1,048)	(1,007)	(2,235)
Consumer [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	107,823		105,675
Allowance for credit losses	(1,670)	(1,971)	(2,281)	(2,385)	(2,250)	(2,088)
Agricultural [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	103,352		120,003
Allowance for credit losses	$ (1,324)	$ (1,289)	$ (2,457)	$ (2,043)	$ (2,289)	$ (3,756)

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) Pool	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) Pool	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Accounts Notes And Loans Receivable [Line Items]
Loans	$ 3,237,932		$ 3,237,932		$ 3,265,701
Payments to acquire loans				$ 794
Purchases of government guaranteed loans	0	$ 0	1,235	2,293
Unamortized purchase accounting discounts	2,574		2,574		3,632
Loans purchased at discount	218,115		218,115		286,538
Outstanding commitments on loans	796		796
Total loans	3,282,118		3,282,118		3,311,548
Consumer Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Over-draft deposit accounts	661		661		475
Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	585,129		585,129		594,863
Residential Real Estate/Mortgage Loan Pools [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	$ 307,724		$ 307,724		327,309
Purchased pools of residential real estate | Pool	0		0
Payments to acquire loans		$ 794		$ 794
Agricultural [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 103,352		$ 103,352		$ 120,003

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Schedule of Allowance for Loan Losses by Portfolio Segment Allowance (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	$ 44,544	$ 48,238	$ 45,847	$ 48,365
Provision (reversal) for credit losses	1,230	(136)	1,162	276
Loans charged-off	(1,653)	(1,679)	(3,359)	(2,595)
Recoveries	65	76	536	453
Allowance for Loan Losses, Ending Balance	44,186	46,499	44,186	46,499
Commercial Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	16,652	22,665	16,731	22,478
Provision (reversal) for credit losses	(2,954)	(1,712)	(3,100)	(1,293)
Loans charged-off	(8)	(612)	(18)	(906)
Recoveries	6	7	83	69
Allowance for Loan Losses, Ending Balance	13,696	20,348	13,696	20,348
Commercial and Industrial [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	15,194	13,209	14,951	12,248
Provision (reversal) for credit losses	5,163	911	6,430	1,833
Loans charged-off	(1,399)	(706)	(2,474)	(785)
Recoveries	2	1	53	119
Allowance for Loan Losses, Ending Balance	18,960	13,415	18,960	13,415
Residential Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	8,855	6,818	8,608	5,560
Provision (reversal) for credit losses	(1,521)	486	(1,275)	1,758
Loans charged-off		(51)	(57)	(99)
Recoveries	2	7	60	41
Allowance for Loan Losses, Ending Balance	7,336	7,260	7,336	7,260
Agricultural Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	583	1,007	819	2,235
Provision (reversal) for credit losses	620	40	381	(1,195)
Loans charged-off	(4)		(4)
Recoveries	1	1	4	8
Allowance for Loan Losses, Ending Balance	1,200	1,048	1,200	1,048
Agricultural [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	1,289	2,289	2,457	3,756
Provision (reversal) for credit losses	35	(202)	(1,180)	(1,668)
Loans charged-off		(44)	(108)	(45)
Recoveries			155
Allowance for Loan Losses, Ending Balance	1,324	2,043	1,324	2,043
Consumer [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	1,971	2,250	2,281	2,088
Provision (reversal) for credit losses	(113)	341	(94)	841
Loans charged-off	(242)	(266)	(698)	(760)
Recoveries	54	60	181	216
Allowance for Loan Losses, Ending Balance	$ 1,670	$ 2,385	$ 1,670	$ 2,385

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses - Schedule of Loans Evaluated for Impairment (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	$ 4,425		$ 4,946
Collectively evaluated for credit losses	39,761		40,901
Total Allowance for Loan Losses	44,186	$ 44,544	45,847	$ 46,499	$ 48,238	$ 48,365
Individually evaluated for credit losses	21,946		20,425
Collectively evaluated for credit losses	3,260,172		3,291,123
Total Loans	3,282,118		3,311,548
Commercial Real Estate [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	441		285
Collectively evaluated for credit losses	13,255		16,446
Total Allowance for Loan Losses	13,696	16,652	16,731	20,348	22,665	22,478
Individually evaluated for credit losses	3,476		2,867
Collectively evaluated for credit losses	1,718,285		1,718,401
Total Loans	1,721,761		1,721,268
Commercial and Industrial [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	1,446		1,433
Collectively evaluated for credit losses	17,514		13,518
Total Allowance for Loan Losses	18,960	15,194	14,951	13,415	13,209	12,248
Individually evaluated for credit losses	6,182		6,653
Collectively evaluated for credit losses	578,947		588,210
Total Loans	585,129		594,863
Residential Real Estate [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	780		795
Collectively evaluated for credit losses	6,556		7,813
Total Allowance for Loan Losses	7,336	8,855	8,608	7,260	6,818	5,560
Individually evaluated for credit losses	3,237		3,344
Collectively evaluated for credit losses	554,951		567,206
Total Loans	558,188		570,550
Agricultural Real Estate [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	683		221
Collectively evaluated for credit losses	517		598
Total Allowance for Loan Losses	1,200	583	819	1,048	1,007	2,235
Individually evaluated for credit losses	4,667		2,606
Collectively evaluated for credit losses	201,198		196,583
Total Loans	205,865		199,189
Agricultural [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	912		2,125
Collectively evaluated for credit losses	412		332
Total Allowance for Loan Losses	1,324	1,289	2,457	2,043	2,289	3,756
Individually evaluated for credit losses	3,691		4,576
Collectively evaluated for credit losses	99,661		115,427
Total Loans	103,352		120,003
Consumer [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	163		87
Collectively evaluated for credit losses	1,507		2,194
Total Allowance for Loan Losses	1,670	$ 1,971	2,281	$ 2,385	$ 2,250	$ 2,088
Individually evaluated for credit losses	693		379
Collectively evaluated for credit losses	107,130		105,296
Total Loans	$ 107,823		$ 105,675

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Summary of Information Related to Nonaccrual Loans (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	$ 11,180		$ 11,180		$ 4,042
With no related allowance recorded, Recorded Investment	3,962		3,962		2,474
With related allowance recorded, Unpaid Principal Balance	19,316		19,316		23,897
With related allowance recorded, Recorded Investment	15,473		15,473		15,127
With an allowance recorded, Allowance for Loan Losses Allocated	3,855		3,855		4,244
Unpaid Principal Balance	30,496		30,496		27,939
Recorded nvestment	19,435		19,435		17,601
With no related allowance recorded, Average Recorded Investment	3,679	$ 6,084	3,059	$ 4,963
With no related allowance recorded, Interest Income Recognized		158	2	159
With an allowance recorded, Average Recorded Investment	13,522	14,911	14,079	18,048
With an allowance recorded, Interest Income Recognized	54	139	61	143
Average Recorded Investment	17,201	20,995	17,138	23,011
Interest Income Recognized	54	297	63	302
Commercial Real Estate [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	2,309		2,309		2,443
With no related allowance recorded, Recorded Investment	1,674		1,674		1,866
With related allowance recorded, Unpaid Principal Balance	1,640		1,640		1,011
With related allowance recorded, Recorded Investment	1,413		1,413		823
With an allowance recorded, Allowance for Loan Losses Allocated	334		334		206
With no related allowance recorded, Average Recorded Investment	1,749	2,646	1,802	1,528
With an allowance recorded, Average Recorded Investment	1,158	2,577	1,000	3,702
With an allowance recorded, Interest Income Recognized	14	20	14	20
Commercial and Industrial [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	5,097		5,097		21
With no related allowance recorded, Recorded Investment	1,256		1,256
With related allowance recorded, Unpaid Principal Balance	5,635		5,635		10,758
With related allowance recorded, Recorded Investment	4,363		4,363		5,838
With an allowance recorded, Allowance for Loan Losses Allocated	1,124		1,124		1,091
With no related allowance recorded, Average Recorded Investment	628	1,979	314	1,480
With no related allowance recorded, Interest Income Recognized		157	1	157
With an allowance recorded, Average Recorded Investment	4,467	3,464	5,064	3,808
With an allowance recorded, Interest Income Recognized	19	97	21	97
Residential Real Estate [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	23		23		54
With no related allowance recorded, Recorded Investment					25
With related allowance recorded, Unpaid Principal Balance	3,432		3,432		3,488
With related allowance recorded, Recorded Investment	3,124		3,124		3,181
With an allowance recorded, Allowance for Loan Losses Allocated	777		777		786
With no related allowance recorded, Average Recorded Investment			6	384
With no related allowance recorded, Interest Income Recognized			1	1
With an allowance recorded, Average Recorded Investment	3,020	3,086	3,077	3,559
With an allowance recorded, Interest Income Recognized	8	18	12	19
Agricultural Real Estate [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	1,421		1,421		1,518
With no related allowance recorded, Recorded Investment	1,031		1,031		583
With related allowance recorded, Unpaid Principal Balance	4,820		4,820		1,956
With related allowance recorded, Recorded Investment	3,333		3,333		1,469
With an allowance recorded, Allowance for Loan Losses Allocated	673		673		216
With no related allowance recorded, Average Recorded Investment	1,301	1,449	937	1,554
With an allowance recorded, Average Recorded Investment	1,822	1,924	1,621	2,251
With an allowance recorded, Interest Income Recognized		2	1	5
Agricultural [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	2,303		2,303
With related allowance recorded, Unpaid Principal Balance	3,056		3,056		6,272
With related allowance recorded, Recorded Investment	2,585		2,585		3,468
With an allowance recorded, Allowance for Loan Losses Allocated	788		788		1,860
With no related allowance recorded, Average Recorded Investment		5		2
With an allowance recorded, Average Recorded Investment	2,548	3,594	2,872	4,437
With an allowance recorded, Interest Income Recognized	2		2
Consumer [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	27		27		6
With no related allowance recorded, Recorded Investment	1		1
With related allowance recorded, Unpaid Principal Balance	733		733		412
With related allowance recorded, Recorded Investment	655		655		348
With an allowance recorded, Allowance for Loan Losses Allocated	159		159		$ 85
With no related allowance recorded, Average Recorded Investment	1	5		15
With no related allowance recorded, Interest Income Recognized		1		1
With an allowance recorded, Average Recorded Investment	507	266	445	291
With an allowance recorded, Interest Income Recognized	$ 11	$ 2	$ 11	$ 2

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses - Schedule of Aging of Recorded Investment in Past Due Loans by Segment and Class of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual	$ 834
Nonaccrual	19,435	$ 17,601
Total loans	3,282,118	3,311,548
30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	6,129	3,918
60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	7,342	2,312
Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	3,248,378	3,287,717
Commercial Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual	483
Nonaccrual	3,087	2,689
Total loans	1,721,761	1,721,268
Commercial Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	2,596	1,526
Commercial Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	2,298	69
Commercial Real Estate [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	1,713,297	1,716,984
Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual	312
Nonaccrual	5,619	5,838
Total loans	585,129	594,863
Commercial and Industrial [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	912	232
Commercial and Industrial [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	405	195
Commercial and Industrial [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	577,881	588,598
Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual	39
Nonaccrual	3,124	3,206
Total loans	558,188	570,550
Residential Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	1,050	1,133
Residential Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	4,551	1,993
Residential Real Estate [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	549,424	564,218
Agricultural Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	4,364	2,052
Total loans	205,865	199,189
Agricultural Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	979	569
Agricultural Real Estate [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	200,522	196,568
Agricultural [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	2,585	3,468
Total loans	103,352	120,003
Agricultural [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	169	212
Agricultural [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	100,598	116,323
Consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	656	348
Total loans	107,823	105,675
Consumer [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	423	246
Consumer [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	88	55
Consumer [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	$ 106,656	$ 105,026

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses - Schedule of Risk Category of Loans by Class of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2023	$ 175,524	$ 432,196
2022	384,558	255,787
2021	246,792	189,141
2020	169,161	92,434
2019	70,234	114,415
Prior	208,512	174,414
Revolving Loans Amortized Cost	466,110	462,140
Revolving Loans Converted to Term	870	741
Total	1,721,761	1,721,268
Commercial Real Estate [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
2023	175,524	432,196
2022	382,092	252,616
2021	243,586	188,897
2020	168,924	92,290
2019	68,734	114,415
Prior	205,595	171,498
Revolving Loans Amortized Cost	465,774	462,140
Revolving Loans Converted to Term	870	741
Total	1,711,099	1,714,793
Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
2022	2,037	122
2021	120
Prior	398	401
Revolving Loans Amortized Cost	257
Total	2,812	523
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
2022	429	3,049
2021	3,086	244
2020	237	144
2019	1,500
Prior	2,519	2,515
Revolving Loans Amortized Cost	79
Total	7,850	5,952
Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
2023	112,730	173,195
2022	122,869	84,098
2021	58,091	68,082
2020	55,555	49,614
2019	31,813	8,846
Prior	11,525	9,723
Revolving Loans Amortized Cost	190,687	194,651
Revolving Loans Converted to Term	1,859	6,654
Total	585,129	594,863
Commercial and Industrial [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
2023	111,420	172,912
2022	122,245	79,782
2021	57,766	65,915
2020	53,275	39,487
2019	31,559	6,712
Prior	8,335	5,089
Revolving Loans Amortized Cost	185,545	189,998
Revolving Loans Converted to Term	1,859	6,654
Total	572,004	566,549
Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
2021	15
2019		674
Prior	998	3,851
Revolving Loans Amortized Cost	2,251
Total	3,264	4,525
Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
2023	1,310	283
2022	624	4,316
2021	310	2,167
2020	2,280	10,127
2019	254	1,460
Prior	2,192	783
Revolving Loans Amortized Cost	2,891	4,653
Total	9,861	23,789
Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2023	25,540	34,763
2022	30,538	299,926
2021	284,782	5,987
2020	5,576	13,282
2019	12,860	48,225
Prior	137,177	105,504
Revolving Loans Amortized Cost	60,504	62,592
Revolving Loans Converted to Term	1,211	271
Total	558,188	570,550
Residential Real Estate [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
2023	25,540	34,705
2022	30,415	299,840
2021	284,667	5,939
2020	5,554	13,073
2019	12,662	47,986
Prior	135,185	102,871
Revolving Loans Amortized Cost	59,834	62,494
Revolving Loans Converted to Term	1,141	271
Total	554,998	567,179
Residential Real Estate [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
2023		58
2022	123	86
2021	115	48
2020	22	209
2019	198	239
Prior	1,992	2,633
Revolving Loans Amortized Cost	670	98
Revolving Loans Converted to Term	70
Total	3,190	3,371
Agricultural Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2023	23,030	34,460
2022	28,039	20,915
2021	18,655	28,901
2020	19,285	12,869
2019	10,947	6,093
Prior	24,660	21,121
Revolving Loans Amortized Cost	80,960	74,530
Revolving Loans Converted to Term	289	300
Total	205,865	199,189
Agricultural Real Estate [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
2023	22,127	33,586
2022	27,644	20,712
2021	18,627	26,408
2020	19,285	12,754
2019	10,845	5,608
Prior	20,968	18,882
Revolving Loans Amortized Cost	80,167	68,510
Revolving Loans Converted to Term	289	300
Total	199,952	186,760
Agricultural Real Estate [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
2023	903	874
2022	395
2021		2,493
Prior	168	604
Revolving Loans Amortized Cost	755	5,983
Total	2,221	9,954
Agricultural Real Estate [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
2022		203
2021	28
2020		115
2019	102	485
Prior	3,524	1,635
Revolving Loans Amortized Cost	38	37
Total	3,692	2,475
Agricultural [Member]
Financing Receivable Recorded Investment [Line Items]
2023	10,924	23,917
2022	8,182	8,781
2021	6,156	11,275
2020	8,784	4,778
2019	3,483	2,658
Prior	4,324	2,722
Revolving Loans Amortized Cost	61,444	65,797
Revolving Loans Converted to Term	55	75
Total	103,352	120,003
Agricultural [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
2023	10,865	23,917
2022	8,113	7,778
2021	5,653	9,437
2020	8,144	2,642
2019	1,621	2,250
Prior	4,228	2,134
Revolving Loans Amortized Cost	60,921	64,647
Revolving Loans Converted to Term	55	75
Total	99,600	112,880
Agricultural [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
2020		92
2019		22
Prior	33	375
Revolving Loans Amortized Cost	259	556
Total	292	1,045
Agricultural [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
2023	59
2022	69	1,003
2021	503	1,838
2020	640	2,044
2019	1,862	386
Prior	63	213
Revolving Loans Amortized Cost	264	594
Total	3,460	6,078
Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
2023	45,360	56,514
2022	27,835	17,608
2021	12,020	8,469
2020	5,647	3,316
2019	1,676	1,383
Prior	3,237	3,430
Revolving Loans Amortized Cost	12,047	14,955
Revolving Loans Converted to Term	1
Total	107,823	105,675
Consumer [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
2023	45,341	56,497
2022	27,568	17,460
2021	11,826	8,415
2020	5,555	3,235
2019	1,619	1,370
Prior	3,211	3,396
Revolving Loans Amortized Cost	12,046	14,955
Revolving Loans Converted to Term	1
Total	107,167	105,328
Consumer [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
2023	19	17
2022	267	148
2021	194	54
2020	92	81
2019	57	13
Prior	26	34
Revolving Loans Amortized Cost	1
Total	656	347
Total Loans Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
2023	393,108	755,045
2022	602,021	687,115
2021	626,496	311,855
2020	264,008	176,293
2019	131,013	181,620
Prior	389,435	316,914
Revolving Loans Amortized Cost	871,752	874,665
Revolving Loans Converted to Term	4,285	8,041
Total	3,282,118	3,311,548
Total Loans Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
2023	390,817	753,813
2022	598,077	678,188
2021	622,125	305,011
2020	260,737	163,481
2019	127,040	178,341
Prior	377,522	303,870
Revolving Loans Amortized Cost	864,287	862,744
Revolving Loans Converted to Term	4,215	8,041
Total	3,244,820	3,253,489
Total Loans Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
2023	903	874
2022	2,432	122
2021	135	2,493
2020		92
2019		696
Prior	1,597	5,231
Revolving Loans Amortized Cost	3,522	6,539
Total	8,589	16,047
Total Loans Portfolio Segment [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
2023	1,388	358
2022	1,512	8,805
2021	4,236	4,351
2020	3,271	12,720
2019	3,973	2,583
Prior	10,316	7,813
Revolving Loans Amortized Cost	3,943	5,382
Revolving Loans Converted to Term	70
Total	$ 28,709	$ 42,012

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses - Schedule of Charge-off and Recovery Activity by Loan Type and Year of Origination (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2023	$ 175,524	$ 432,196
2022	384,558	255,787
2021	246,792	189,141
2020	169,161	92,434
2019	70,234	114,415
Prior	208,512	174,414
Revolving Loans Amortized Cost	466,110	462,140
Revolving Loans Converted to Term	870	741
Total	1,721,761	1,721,268
Commercial Real Estate [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2019	(9)
Prior	(9)
Total	(18)
Commercial Real Estate [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
2022	64
Prior	19
Total	83
Commercial Real Estate [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2022	64
2019	(9)
Prior	10
Total	65
Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
2023	112,730	173,195
2022	122,869	84,098
2021	58,091	68,082
2020	55,555	49,614
2019	31,813	8,846
Prior	11,525	9,723
Revolving Loans Amortized Cost	190,687	194,651
Revolving Loans Converted to Term	1,859	6,654
Total	585,129	594,863
Commercial and Industrial [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2022	(69)
2021	(10)
2020	(19)
2019	(2)
Prior	(1,158)
Revolving Loans Amortized Cost	(1,216)
Total	(2,474)
Commercial and Industrial [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
2022	29
2020	15
Prior	9
Total	53
Commercial and Industrial [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2022	(40)
2021	(10)
2020	(4)
2019	(2)
Prior	(1,149)
Revolving Loans Amortized Cost	(1,216)
Total	(2,421)
Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2023	25,540	34,763
2022	30,538	299,926
2021	284,782	5,987
2020	5,576	13,282
2019	12,860	48,225
Prior	137,177	105,504
Revolving Loans Amortized Cost	60,504	62,592
Revolving Loans Converted to Term	1,211	271
Total	558,188	570,550
Residential Real Estate [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	(52)
Revolving Loans Amortized Cost	(5)
Total	(57)
Residential Real Estate [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	60
Revolving Loans Amortized Cost
Total	60
Residential Real Estate [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	8
Revolving Loans Amortized Cost	(5)
Total	3
Agricultural Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2023	23,030	34,460
2022	28,039	20,915
2021	18,655	28,901
2020	19,285	12,869
2019	10,947	6,093
Prior	24,660	21,121
Revolving Loans Amortized Cost	80,960	74,530
Revolving Loans Converted to Term	289	300
Total	205,865	199,189
Agricultural Real Estate [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	(4)
Total	(4)
Agricultural Real Estate [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	4
Total	4
Agricultural [Member]
Financing Receivable Recorded Investment [Line Items]
2023	10,924	23,917
2022	8,182	8,781
2021	6,156	11,275
2020	8,784	4,778
2019	3,483	2,658
Prior	4,324	2,722
Revolving Loans Amortized Cost	61,444	65,797
Revolving Loans Converted to Term	55	75
Total	103,352	120,003
Agricultural [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2021	(107)
Prior	(1)
Total	(108)
Agricultural [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	155
Total	155
Agricultural [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2021	(107)
Prior	154
Total	47
Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
2023	45,360	56,514
2022	27,835	17,608
2021	12,020	8,469
2020	5,647	3,316
2019	1,676	1,383
Prior	3,237	3,430
Revolving Loans Amortized Cost	12,047	14,955
Revolving Loans Converted to Term	1
Total	107,823	105,675
Consumer [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2023	(168)
2022	(129)
2021	(84)
2020	(48)
2019	(46)
Prior	(164)
Revolving Loans Amortized Cost	(59)
Total	(698)
Consumer [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
2023	1
2022	15
2021	41
2020	10
2019	9
Prior	94
Revolving Loans Amortized Cost	11
Total	181
Consumer [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2023	(167)
2022	(114)
2021	43
2020	38
2019	(37)
Prior	70
Revolving Loans Amortized Cost	(48)
Total	(517)
Total Loans Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
2023	393,108	755,045
2022	602,021	687,115
2021	626,496	311,855
2020	264,008	176,293
2019	131,013	181,620
Prior	389,435	316,914
Revolving Loans Amortized Cost	871,752	874,665
Revolving Loans Converted to Term	4,285	8,041
Total	3,282,118	$ 3,311,548
Total Loans Portfolio Segment [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2023	(168)
2022	(198)
2021	(201)
2020	(67)
2019	(57)
Prior	(1,388)
Revolving Loans Amortized Cost	(1,280)
Total	(3,359)
Total Loans Portfolio Segment [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
2023	1
2022	108
2021	41
2020	25
2019	9
Prior	341
Revolving Loans Amortized Cost	11
Total	536
Total Loans Portfolio Segment [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
2023	(167)
2022	90
2021	(160)
2020	(42)
2019	(48)
Prior	(1,047)
Revolving Loans Amortized Cost	(1,269)
Total	$ (2,823)

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses - Summary of Amortized Cost Basis of Loans Modified (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Commercial Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		$ 355
Total Class of Financing Receivable	0%	0.02%
Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 4,896	$ 12,375
Total Class of Financing Receivable	0.84%	2.11%
Residential Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		$ 175
Total Class of Financing Receivable	0%	0.03%
Agricultural Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 458	$ 1,028
Total Class of Financing Receivable	0.22%	0.50%
Agricultural [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		$ 543
Total Class of Financing Receivable	0%	0.53%
Consumer [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		$ 24
Total Class of Financing Receivable	0%	0.02%
Total Loans Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 5,354	$ 14,500
Total Class of Financing Receivable	0.16%	0.44%
Payment Delay [Member] | Agricultural [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		$ 122
Payment Delay [Member] | Total Loans Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		122
Term Extension [Member] | Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		1,491
Term Extension [Member] | Residential Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		163
Term Extension [Member] | Agricultural Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 458	858
Term Extension [Member] | Total Loans Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	458	2,512
Combination Rate Change and Term Extension [Member] | Consumer [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		24
Combination Rate Change and Term Extension [Member] | Total Loans Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		24
Combination Payment Delay and Term Extension [Member] | Commercial Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		355
Combination Payment Delay and Term Extension [Member] | Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	4,896	10,884
Combination Payment Delay and Term Extension [Member] | Residential Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		12
Combination Payment Delay and Term Extension [Member] | Agricultural Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		170
Combination Payment Delay and Term Extension [Member] | Agricultural [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		421
Combination Payment Delay and Term Extension [Member] | Total Loans Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 4,896	$ 11,842

Loans And Allowance For Cred_12

Loans And Allowance For Credit Loss - Summary of Performance of Loans Modified (Details) $ in Thousands	3 Months Ended
	Sep. 30, 2023 USD ($)
Residential Real Estate [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	$ 175
Residential Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	163
Residential Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	12
Consumer [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	24
Consumer [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	24
Total Loans Portfolio Segment [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	199
Total Loans Portfolio Segment [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	187
Total Loans Portfolio Segment [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	$ 12

Loans and Allowance for Cred_13

Loans and Allowance for Credit Losses - Schedule of Financial Effect of Loan Modifications to Borrowers Experiencing Financial Difficulty (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)
Commercial Real Estate [Member]
Financing Receivable, Modified [Line Items]
Total Modifications	$ 1,142	$ 1,142
Weighted Average Term Extension		5 months 26 days
Commercial and Industrial [Member]
Financing Receivable, Modified [Line Items]
Total Modifications	$ 1,142	$ 1,142
Weighted Average Term Extension	1 month 17 days	1 year 1 month 17 days
Residential Real Estate [Member]
Financing Receivable, Modified [Line Items]
Weighted Average Term Extension		9 years 7 months 6 days
Agricultural Real Estate [Member]
Financing Receivable, Modified [Line Items]
Weighted Average Term Extension	1 year	11 months 26 days
Agricultural [Member]
Financing Receivable, Modified [Line Items]
Weighted Average Term Extension		6 months 29 days
Consumer [Member]
Financing Receivable, Modified [Line Items]
Weighted Average Term Extension		2 years 1 month 28 days
Total Loans Portfolio Segment [Member]
Financing Receivable, Modified [Line Items]
Total Modifications	$ 1,142	$ 1,142
Weighted Average Term Extension	2 months 12 days	1 year 2 months 8 days

Loans and Allowance for Cred_14

Loans and Allowance for Credit Losses - Schedule of Allowance for Credit Losses on Off-Balance Sheet Credit Exposures (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	$ 44,186	$ 44,544	$ 45,847	$ 46,499	$ 48,238	$ 48,365
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	1,457		1,353
Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	13,696	16,652	16,731	20,348	22,665	22,478
Commercial Real Estate [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	311		336
Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	18,960	15,194	14,951	13,415	13,209	12,248
Commercial and Industrial [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	854		700
Residential Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	7,336	8,855	8,608	7,260	6,818	5,560
Residential Real Estate [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	38		45
Agricultural [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	1,324	1,289	2,457	2,043	2,289	3,756
Agricultural [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	8		3
Consumer [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	1,670	$ 1,971	2,281	$ 2,385	$ 2,250	$ 2,088
Consumer [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	$ 246		$ 269

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Detail) - Interest Rate Swaps [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Weighted average maturity period	4 years 10 months 17 days	5 years 7 months 6 days
Weighted average pay rate	8.30%	6.96%
Weighted average receive rate	8.44%	7.06%
Fair Value Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Weighted average maturity period	7 years 2 months 8 days	8 years 6 months
Weighted average pay rate	4.60%	4.53%
Weighted average receive rate	8.47%	7.13%

Derivative Financial Instrume_4

Derivative Financial Instruments - Summary of Interest Rate Swaps Designated as Cash Flow Hedges (Detail) - Interest Rate Swaps [Member] - Designated as Hedging Instrument [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Subordinated Note Hedges [Member]
Derivative [Line Items]
Weighted average Maturity in years	12 years	12 years 8 months 12 days
Weighted average pay rate	2.81%	2.81%
Weighted average receive rate	7.47%	6.57%
Variable Rate FHLB Advance Hedges [Member]
Derivative [Line Items]
Weighted average Maturity in years	2 years 6 months
Weighted average pay rate	3.59%
Weighted average receive rate	5.31%
Prime Based Receivable Loan Hedges [Member]
Derivative [Line Items]
Weighted average Maturity in years	3 months 18 days	1 year 3 months 18 days
Weighted average pay rate	8.50%	7.50%
Weighted average receive rate	5.60%	5.60%
Cash Flow Hedges [Member]
Derivative [Line Items]
Weighted average Maturity in years	1 year 7 months 6 days	1 year 9 months 18 days
Weighted average pay rate	6.43%	7.28%
Weighted average receive rate	5.54%	5.65%

Derivative Financial Instrume_5

Derivative Financial Instruments - Summary of Notional Balance and Fair Values of Derivatives Outstanding (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Notional Amount	$ 454,946,000	$ 363,305,000
Derivative Assets	10,146,000	8,736,000
Derivative Liabilities	4,870,000	8,012,000
Cash collateral, Derivative Liabilities	9,562,000	2,860,000
Netting adjustments, Derivative Assets	(9,329,000)	(7,336,000)
Netting adjustments, Derivative Liabilities	(9,329,000)	(7,336,000)
Net amount presented in Balance Sheet, Derivative Assets	817,000	1,400,000
Net amount presented in Balance Sheet, Derivative Liabilities	5,103,000	3,536,000
Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	273,147,000	179,028,000
Derivative Assets	4,616,000	4,545,000
Derivative Liabilities		4,457,000
Designated as Hedging Instrument [Member] | Interest Rate Swaps [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	15,647,000	21,528,000
Derivative Assets	2,059,000	2,425,000
Designated as Hedging Instrument [Member] | Cash Flow Hedges [Member] | Interest Rate Swaps [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	257,500,000	157,500,000
Derivative Assets	2,557,000	2,120,000
Derivative Liabilities		4,457,000
Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	181,799,000	184,277,000
Derivative Assets	5,530,000	4,191,000
Derivative Liabilities	4,870,000	3,555,000
Not Designated as Hedging Instrument [Member] | Interest Rate Swaps [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	181,799,000	184,277,000
Derivative Assets	5,530,000	4,191,000
Derivative Liabilities	$ 4,870,000	$ 3,555,000

Derivative Financial Instrume_6

Derivative Financial Instruments - Summary of Designated and Qualifying Hedged Items in Fair Value Hedges (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Derivative [Line Items]
Carrying Amount	$ 15,445	$ 17,202
Hedging Fair Value Adjustment	(2,362)	(2,384)
Fair Value Adjustments on Discontinued Hedges	(458)
Commercial Real Estate [Member]
Derivative [Line Items]
Carrying Amount	15,445	17,202
Hedging Fair Value Adjustment	(2,362)	$ (2,384)
Fair Value Adjustments on Discontinued Hedges	$ (458)

Derivative Financial Instrume_7

Derivative Financial Instruments - Summary of Net Gains/ (Losses) on Derivatives and Hedging Activities (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivatives designated as hedging instruments:
Total net gain (loss) related to derivatives designated as hedging instruments	$ (5)	$ 46	$ 5	$ 148
Total net gain (loss) related to derivatives designated as cash flow hedges	0	0	0	0
Total net gains (losses) related to hedging relationships	(5)	46	5	148
Derivatives not designated as hedging instruments:
Total net gains (losses) related to derivatives not designated as hedging instruments	203	402	407	1,544
Net gains (losses) on derivatives and hedging activities	198	448	412	1,692
Interest Rate Swaps [Member]
Derivatives designated as hedging instruments:
Total net gain (loss) related to derivatives designated as hedging instruments	(5)	46	5	148
Total net gain (loss) related to derivatives designated as cash flow hedges	0	0	0	0
Derivatives not designated as hedging instruments:
Total net gains (losses) related to derivatives not designated as hedging instruments	$ 203	$ 402	$ 407	$ 1,544

Derivative Financial Instrume_8

Derivative Financial Instruments - Summary of Recorded Net Gains (Losses) on Derivatives and Related Hedged Items in Fair Value Hedging Relationships (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Net Fair Value Hedge Gain/(Loss)	$ (5)	$ 46	$ 5	$ 148
Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	133	761	(3)	2,840
Gain/(Loss) on Hedged Items	(138)	(715)	(2)	(2,692)
Net Fair Value Hedge Gain/(Loss)	(5)	46	(5)	148
Effect of Derivatives on Net Interest Income	247	(154)	551	(626)
Fair Value Hedging [Member] | Commercial Real Estate [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	133	761	(3)	2,840
Gain/(Loss) on Hedged Items	(138)	(715)	(2)	(2,692)
Net Fair Value Hedge Gain/(Loss)	(5)	46	(5)	148
Effect of Derivatives on Net Interest Income	$ 247	$ (154)	$ 551	$ (626)

Derivative Financial Instrume_9

Derivative Financial Instruments - Summary of Net Gains or Losses on Derivatives and Related Hedged Items in Cash Flow Hedging Relationships (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	$ 1,994	$ (2,149)	$ 4,908	$ (2,616)
Gain/(Loss) Recorded in Accumulated Other Comprehensive Income	1,504	1,617	3,694	1,980
Effect of Derivatives on Net Interest Income	(570)	(158)	(1,873)	(624)
Prime Based Receivable Loan Hedges [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	1,035	(2,542)	1,991	(4,151)
Gain/(Loss) Recorded in Accumulated Other Comprehensive Income	781	1,913	1,492	3,124
Effect of Derivatives on Net Interest Income	(1,083)	(135)	(2,833)	(603)
FHLB Advance Hedges [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	545		2,577
Gain/(Loss) Recorded in Accumulated Other Comprehensive Income	412		1,946
Effect of Derivatives on Net Interest Income	421		803
Subordinated Note Hedges [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	414	393	340	1,535
Gain/(Loss) Recorded in Accumulated Other Comprehensive Income	311	(296)	256	(1,144)
Effect of Derivatives on Net Interest Income	$ 92	$ (23)	$ 157	$ (21)

Lease Obligations - Schedule of

Lease Obligations - Schedule of Right-of-use Asset and Lease Obligations by Type of Property (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Leases Disclosure [Line Items]
Operating Lease, Right-of-Use Asset		$ 5,256
Operating Leases, Lease Liability	$ 4,593	$ 5,294
Operating Leases, Weighted Average Lease Term in Years	13 years 3 months 18 days	13 years 2 months 12 days
Operating Leases, Weighted Average Discount Rate	2.29%	2.32%
Non-Operating Leases, Right-of-Use Asset	$ 4,584	$ 5,256
Land and Building Leases [Member]
Leases Disclosure [Line Items]
Operating Lease, Right-of-Use Asset	4,584	5,256
Operating Leases, Lease Liability	$ 4,593	$ 5,294
Operating Leases, Weighted Average Lease Term in Years	13 years 3 months 18 days	13 years 2 months 12 days
Operating Leases, Weighted Average Discount Rate	2.29%	2.32%
Right-of-Use-Asset Reported in Other Assets
Leases Disclosure [Line Items]
Operating Lease, Right-of-Use Asset	$ 2,692	$ 3,185
Right-of-Use-Asset Not In Operation, Reported In Other Real Estate Owned
Leases Disclosure [Line Items]
Non-Operating Leases, Right-of-Use Asset	$ 1,892	$ 2,071

Lease Obligations - Additional

Lease Obligations - Additional Information (Detail)	3 Months Ended	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2023
Lessee Lease Description [Line Items]
Sales-type lease, lease not yet commenced description		There were no sale and leaseback transactions, leverage leases, lease transactions with related parties or leases that had not yet commenced during the three or nine month periods ended September 30, 2023.
Other Real Estate Owned
Lessee Lease Description [Line Items]
Non-operating leases, weighted average lease term in years	7 years 6 months

Lease Obligations - Schedule _2

Lease Obligations - Schedule of Operating Lease Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease cost	$ 177	$ 213	$ 585	$ 632
Variable lease cost	34	17	62	44
Total operating lease cost	$ 211	$ 230	$ 647	$ 676

Lease Obligations - Schedule _3

Lease Obligations - Schedule of Maturity Analysis of Operating Lease Liabilities and Reconciliation of Undiscounted Cash Flows to Total Operating Lease Liability (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Due in one year or less	$ 481
Due after one year through two years	521
Due after two years through three years	522
Due after three years through four years	522
Due after four years through five years	524
Thereafter	2,975
Total undiscounted cash flows	5,545
Discount on cash flows	(952)
Total operating lease liability	$ 4,593	$ 5,294

Borrowings - Schedule of Federa

Borrowings - Schedule of Federal Funds Purchased and Retail Repurchase Agreements (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Federal funds purchased	$ 0	$ 0
Retail repurchase agreements	$ 39,701	$ 46,478

Borrowings - Additional Informa

Borrowings - Additional Information (Detail) - USD ($)							9 Months Ended	12 Months Ended
	Oct. 12, 2023	Sep. 26, 2023	Sep. 15, 2023	Feb. 10, 2023	Feb. 11, 2022	Jun. 29, 2020	Sep. 30, 2023	Dec. 31, 2022	Jul. 23, 2020
Debt Instrument [Line Items]
Total Federal Home Loan Bank advances							$ 100,000,000	$ 138,864,000
Line of credit facility maximum borrowing capacity				$ 25,000,000
Debt Instrument, Maturity Date				Feb. 10, 2024	Feb. 11, 2023
Debt instrument term							5 years
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage				20%	0.20%
Debt instrument floating daily, floor Interest Rate				3.25%	3.25%		3.50%
Trust Preferred Securities [Member] | FCB Capital Trust II [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date							Apr. 15, 2035
Subordinated debenture basis spread on variable rate							2%
Trust Preferred Securities [Member] | FCB Capital Trust II [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Preferred securities liquidation spread percent	2%
Trust Preferred Securities [Member] | FCB Capital Trust II [Member] | Tenor Spread Adjustment [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Preferred securities liquidation spread percent	0.26%
Trust Preferred Securities [Member] | FCB Capital Trust III [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date							Jun. 15, 2037
Subordinated debenture basis spread on variable rate							1.89%
Preferred securities liquidation spread percent			1.89%
Trust Preferred Securities [Member] | FCB Capital Trust III [Member] | Tenor Spread Adjustment [Member]
Debt Instrument [Line Items]
Preferred securities liquidation spread percent			0.26%
Trust Preferred Securities [Member] | Community First Statutory Trust I [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date							Dec. 26, 2032
Subordinated debenture basis spread on variable rate							3.25%
Preferred securities liquidation spread percent		3.25%
Trust Preferred Securities [Member] | Community First Statutory Trust I [Member] | Tenor Spread Adjustment [Member]
Debt Instrument [Line Items]
Preferred securities liquidation spread percent		0.26%
Trust Preferred Securities [Member] | American State Bank Statutory Trust I [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date							Sep. 15, 2035
Subordinated debenture basis spread on variable rate							1.80%
Preferred securities liquidation spread percent			1.80%
Trust Preferred Securities [Member] | American State Bank Statutory Trust I [Member] | Tenor Spread Adjustment [Member]
Debt Instrument [Line Items]
Preferred securities liquidation spread percent			0.26%
Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity					$ 40,000,000
Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity					$ 25,000,000
Agreement with Unaffiliated Financial Institution [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity							$ 40,000,000
Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Letter of credit							40,807,000	18,305,000
Line of credit facility maximum borrowing capacity							934,301,000	818,208,000
Line of credit facility additional borrowing capacity							792,317,000	659,695,000
Federal Home Loan Bank Advances [Member] | Securities [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity							65,125,000	74,083,000
Federal Home Loan Bank Advances [Member] | Qualifying Loans [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity							869,176,000	744,125,000
Federal Reserve Bank Borrowings [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity							478,720,000	330,077,000
Pledged securities, fair value							147,642,000	33,235,000
Federal Reserve Bank Borrowings [Member] | Asset Pledged as Collateral without Right
Debt Instrument [Line Items]
Pledged loan outstanding balance							392,718,000	390,102,000
Federal Reserve's Bank Term Funding Program [Member]
Debt Instrument [Line Items]
Secured borrowings from this facility							$ 140,000,000	0
Debt instrument interest rate percentage							4.38%
Bank Stock Loan [Member]
Debt Instrument [Line Items]
Bank stock loan							$ 0	$ 0
Residential Mortgage-Backed Securities (Issued by Government-Sponsored Entities) [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date						Jun. 30, 2030
Debt instrument term							6 years 9 months 18 days	7 years 6 months
Subordinated notes aggregate principal amount						$ 42,000,000	$ 75,000,000	$ 75,000,000	$ 33,000,000
Subordinated notes commencement date						Dec. 30, 2020
Debt instrument interest rate percentage						7%
Subordinated notes description							From June 29, 2020, through June 29, 2025, the Company will pay interest on the notes semi-annually in arrears on June 30 and December 30 of each year, commencing on December 30, 2020, at a fixed interest rate of 7.00%. Beginning June 30, 2025, the notes convert to a floating interest rate, to be reset quarterly, equal to the then-current Three-Month Term SOFR, as defined in the Indenture, plus 688 basis points. Interest payments during the floating-rate period will be paid quarterly in arrears on March 30, June 30, September 30 and December 30 of each year, commencing on September 30, 2025.
Debt instrument, frequency of periodic payment							semi-annually
Residential Mortgage-Backed Securities (Issued by Government-Sponsored Entities) [Member] | SOFR plus [Member]
Debt Instrument [Line Items]
Subordinated notes commencement date						Sep. 30, 2025
Debt instrument, frequency of periodic payment						quarterly
Subordinated notes variable interest rate percentage						SOFR, as defined in the Indenture, plus 688 basis points
Government-Sponsored Residential Mortgage-Backed Securities [Member]
Debt Instrument [Line Items]
Residential mortgage-backed securities, fair value							$ 44,873,000	$ 55,289,000

Borrowings - Schedule of Borrow

Borrowings - Schedule of Borrowing Usage and Interest Rate Information for Federal Funds Purchased and Retail Repurchase Agreements (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Average daily balance during the period	$ 43,324	$ 53,337
Average interest rate during the period	1.36%	0.42%
Maximum month-end balance year-to-date	$ 46,798	$ 64,323
Weighted average interest rate at period-end	1.47%	0.72%

Borrowings - Summary of Federal

Borrowings - Summary of Federal Home Loan Bank Advances (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Federal Home Loan Bank Advances [Line Items]
Total Federal Home Loan Bank advances	$ 100,000	$ 138,864
Federal Home Loan Bank Line of Credit Advances [Member]
Federal Home Loan Bank Advances [Line Items]
Total Federal Home Loan Bank advances		$ 138,864
Federal Home Loan Bank Fixed Rate Term Advances [Member]
Federal Home Loan Bank Advances [Line Items]
Total Federal Home Loan Bank advances	$ 100,000

Borrowings - Schedule of Total

Borrowings - Schedule of Total Subordinated Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument Redemption [Line Items]
Subordinated debt	$ 96,787	$ 96,392
Subordinated Debentures [Member]
Debt Instrument Redemption [Line Items]
Subordinated debentures	23,508	23,255
Subordinated Notes [Member]
Debt Instrument Redemption [Line Items]
Subordinated debentures	73,279	73,137
Subordinated debt	$ 73,279	$ 73,137

Borrowings - Schedule of Subord

Borrowings - Schedule of Subordinated Debentures (Detail) - Trust Preferred Securities [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument Redemption [Line Items]
Subordinated debentures contractual balance	$ 28,352	$ 28,352
Subordinated debentures fair market value adjustments	(4,844)	(5,097)
Total subordinated debentures	23,508	23,255
FCB Capital Trust II [Member]
Debt Instrument Redemption [Line Items]
Subordinated debentures contractual balance	$ 10,310	$ 10,310
Subordinated debentures, Weighted Average Rate	7.57%	6.08%
Subordinated debentures, Weighted Average Term	11 years 6 months	12 years 3 months 18 days
FCB Capital Trust III [Member]
Debt Instrument Redemption [Line Items]
Subordinated debentures contractual balance	$ 5,155	$ 5,155
Subordinated debentures, Weighted Average Rate	7.56%	6.66%
Subordinated debentures, Weighted Average Term	13 years 8 months 12 days	14 years 6 months
Community First Statutory Trust I [Member]
Debt Instrument Redemption [Line Items]
Subordinated debentures contractual balance	$ 5,155	$ 5,155
Subordinated debentures, Weighted Average Rate	8.91%	7.97%
Subordinated debentures, Weighted Average Term	9 years 2 months 12 days	10 years
American State Bank Statutory Trust I [Member]
Debt Instrument Redemption [Line Items]
Subordinated debentures contractual balance	$ 7,732	$ 7,732
Subordinated debentures, Weighted Average Rate	7.47%	6.57%
Subordinated debentures, Weighted Average Term	12 years	12 years 8 months 12 days

Borrowings - Schedule of Subo_2

Borrowings - Schedule of Subordinated Notes (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Jul. 23, 2020	Jun. 29, 2020
Debt Instrument Redemption [Line Items]
Debt instrument term	5 years
Subordinated Notes [Member]
Debt Instrument Redemption [Line Items]
Subordinated notes	$ 75,000	$ 75,000	$ 33,000	$ 42,000
Total principal outstanding	75,000	75,000
Debt issuance cost	(1,721)	(1,863)
Total subordinated debentures	$ 73,279	$ 73,137
Weighted Average Rate	7%	7%
Debt instrument term	6 years 9 months 18 days	7 years 6 months

Borrowings - Schedule of Future

Borrowings - Schedule of Future Principal Repayments (Detail) $ in Thousands	Sep. 30, 2023 USD ($)
Debt Instrument Redemption [Line Items]
Due in one year or less	$ 279,701
Due after one year through two years	0
Due after two years through three years	0
Due after three years through four years	0
Due after four years through five years	0
Thereafter	103,352
Total	383,053
Retail Repurchase Agreements [Member]
Debt Instrument Redemption [Line Items]
Due in one year or less	39,701
Due after one year through two years	0
Due after two years through three years	0
Due after three years through four years	0
Due after four years through five years	0
Thereafter	0
Total	39,701
Federal Home Loan Bank Advances [Member]
Debt Instrument Redemption [Line Items]
Due in one year or less	100,000
Due after one year through two years	0
Due after two years through three years	0
Due after three years through four years	0
Due after four years through five years	0
Thereafter	0
Total	100,000
Subordinated Debentures [Member]
Debt Instrument Redemption [Line Items]
Due in one year or less	0
Due after one year through two years	0
Due after two years through three years	0
Due after three years through four years	0
Due after four years through five years	0
Thereafter	28,352
Total	28,352
Subordinated Notes [Member]
Debt Instrument Redemption [Line Items]
Due in one year or less	0
Due after one year through two years	0
Due after two years through three years	0
Due after three years through four years	0
Due after four years through five years	0
Thereafter	75,000
Total	75,000
FRB Borrowings [Member]
Debt Instrument Redemption [Line Items]
Due in one year or less	140,000
Due after one year through two years	0
Due after two years through three years	0
Due after three years through four years	0
Due after four years through five years	0
Thereafter	0
Total	$ 140,000

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019	Jul. 26, 2023	Oct. 31, 2022	Oct. 31, 2021
Class Of Stock [Line Items]
Preferred stock, share outstanding	0		0		0
Stock-based compensation			$ 2,351	$ 2,436
Stock Repurchase Program, expiration date			Sep. 30, 2023
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	167,107		167,107
Additional Repurchase [Member]
Class Of Stock [Line Items]
Repurchase of shares			832,893		832,893	1,000,000
Outstanding common stock at an average price paid per Share			$ 27.89		$ 27.89	$ 32.11
Maximum [Member] | Additional Repurchase [Member]
Class Of Stock [Line Items]
Number of shares authorized to be repurchased										1,000,000
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased									1,000,000
ESPP [Member]
Class Of Stock [Line Items]
Percentage of common stock price per share equal to lower of fair market value of common stock							85%
Stock-based compensation	$ 17	$ 30	$ 94	$ 108
Share Repurchase Plan [Member] | Maximum [Member]
Class Of Stock [Line Items]
Number of shares authorized to be repurchased								1,000,000
Class A Common Stock [Member]
Class Of Stock [Line Items]
Number of common stock shares authorized	45,000,000		45,000,000
Shares issued, par value	$ 0.01		$ 0.01
Class B Common Stock [Member]
Class Of Stock [Line Items]
Number of common stock shares authorized	5,000,000		5,000,000
Shares issued, par value	$ 0.01		$ 0.01

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Shares Issued and Held in Treasury or Outstanding (Detail) - shares	Sep. 30, 2023	Dec. 31, 2022
Class A Common Stock [Member]
Class Of Stock [Line Items]
Common stock - issued	20,445,428	20,277,910
Common stock - held in treasury	(5,016,964)	(4,347,798)
Common stock - outstanding	15,428,464	15,930,112
Class B Common Stock [Member]
Class Of Stock [Line Items]
Common stock - issued	234,903	234,903
Common stock - held in treasury	(234,903)	(234,903)
Common stock - outstanding	0	0

Stockholders' Equity - Summar_2

Stockholders' Equity - Summary of Offering Periods and Costs (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Class Of Stock [Line Items]
Stock-based compensation			$ 2,351	$ 2,436
ESPP [Member]
Class Of Stock [Line Items]
Stock-based compensation	$ 17	$ 30	$ 94	$ 108
First offering period, start date			Aug. 15, 2021
First offering period, end date			Feb. 14, 2022
Second offering period, start date			Feb. 15, 2022
Second offering period, end date			Aug. 14, 2022
Third offering period start date			Aug. 15, 2022
Third offering period end date			Feb. 14, 2023
Fourth offering period, start date			Feb. 15, 2023
Fourth offering period, end date			Aug. 14, 2023
First Offering [Member] | ESPP [Member]
Class Of Stock [Line Items]
Common stock issued under employee stock purchase plan, share			14,274
Cost Per Share	$ 27.37		$ 27.37
Stock-based compensation			$ 69
Second Offering [Member] | ESPP [Member]
Class Of Stock [Line Items]
Common stock issued under employee stock purchase plan, share			14,555
Cost Per Share	27.61		$ 27.61
Stock-based compensation			$ 84
Third Offering [Member] | ESPP [Member]
Class Of Stock [Line Items]
Common stock issued under employee stock purchase plan, share			17,058
Cost Per Share	26.18		$ 26.18
Stock-based compensation			$ 81
Fourth Offering [Member] | ESPP [Member]
Class Of Stock [Line Items]
Common stock issued under employee stock purchase plan, share			14,548
Cost Per Share	$ 22.34		$ 22.34
Stock-based compensation			$ 57

Stockholders' Equity - Componen

Stockholders' Equity - Components of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total	$ (122,047)	$ (113,511)
Accumulated Net Unrealized Investment Gain (Losses) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net unrealized or unamortized gains (losses)	(161,636)	(150,892)
Tax effect	39,589	37,381
Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total	1,539	(2,155)
Cash Flow Hedges [Member] | Accumulated Net Unrealized Investment Gain (Losses) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net unrealized or unamortized gains (losses)	2,045	(2,863)
Tax effect	(506)	708
Available for Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total	(123,586)	(111,356)
Available for Sale Securities [Member] | Accumulated Net Unrealized Investment Gain (Losses) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net unrealized or unamortized gains (losses)	(163,681)	(148,029)
Tax effect	$ 40,095	$ 36,673

Regulatory Matters - Additional

Regulatory Matters - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2023
Regulated Operations [Abstract]
CET1 capital ratio to be well capitalized under rules and prompt corrective provisions	6.50%
Total Tier 1 capital ratio to be well capitalized under rules and prompt corrective provisions	0.08
Total capital ratio to be well capitalized under rules and prompt corrective provisions	0.10
Leverage ratio to be well capitalized under rules and prompt corrective provisions	0.05
Capital conservation buffer desired rate	2.50%

Regulatory Matters - Summary of

Regulatory Matters - Summary of Company's and Equity Bank's Capital Amounts and Ratios (Detail) $ in Thousands	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Ratio	0.10
Tier 1 capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Ratio	0.08
Common equity Tier 1 capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Ratio	6.50%
Tier 1 leverage to average assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Ratio	0.05
Equity Bancshares, Inc. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk weighted assets, Actual Amount	$ 620,751	$ 603,593
Total capital to risk weighted assets, Actual Ratio	0.1642	0.1608
Tier 1 capital to risk weighted assets, Actual Amount	$ 501,829	$ 483,539
Tier 1 capital to risk weighted assets, Actual Ratio	0.1327	0.1288
Common equity Tier 1 capital to risk weighted assets, Actual Amount	$ 478,321	$ 460,285
Common equity Tier 1 capital to risk weighted assets, Actual Ratio	0.1265	0.1226
Tier 1 leverage to average assets, Actual Amount	$ 501,829	$ 483,539
Tier 1 leverage to average assets, Actual Ratio	0.0977	0.0961
Equity Bancshares, Inc. [Member] | Base III Phase-In [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Amount	$ 396,873	$ 394,072
Total capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Ratio	0.105	0.105
Tier 1 capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Amount	$ 321,278	$ 319,011
Tier 1 capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Ratio	0.085	0.085
Common equity Tier 1 capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Amount	$ 264,582	$ 262,715
Common equity Tier 1 capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Ratio	7%	7%
Tier 1 leverage to average assets, Minimum Required for Capital Adequacy Purposes, Actual Amount	$ 205,421	$ 201,288
Tier 1 leverage to average assets, Minimum Required for Capital Adequacy Purposes, Actual Ratio	0.04	0.04
Equity Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk weighted assets, Actual Amount	$ 599,515	$ 588,165
Total capital to risk weighted assets, Actual Ratio	0.1588	0.1571
Total capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Amount	$ 377,448	$ 374,445
Total capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Ratio	0.10	0.10
Tier 1 capital to risk weighted assets, Actual Amount	$ 553,872	$ 541,354
Tier 1 capital to risk weighted assets, Actual Ratio	0.1467	0.1446
Tier 1 capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Amount	$ 301,959	$ 299,556
Tier 1 capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Ratio	0.08	0.08
Common equity Tier 1 capital to risk weighted assets, Actual Amount	$ 553,872	$ 541,354
Common equity Tier 1 capital to risk weighted assets, Actual Ratio	0.1467	0.1446
Common equity Tier 1 capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Amount	$ 245,341	$ 243,390
Common equity Tier 1 capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Ratio	6.50%	6.50%
Tier 1 leverage to average assets, Actual Amount	$ 553,872	$ 541,354
Tier 1 leverage to average assets, Actual Ratio	0.108	0.1077
Tier 1 leverage to average assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Amount	$ 256,388	$ 251,332
Tier 1 leverage to average assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Ratio	0.05	0.05
Equity Bank [Member] | Base III Phase-In [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Amount	$ 396,321	$ 393,168
Total capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Ratio	0.105	0.105
Tier 1 capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Amount	$ 320,831	$ 318,279
Tier 1 capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Ratio	0.085	0.085
Common equity Tier 1 capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Amount	$ 264,214	$ 262,112
Common equity Tier 1 capital to risk weighted assets, Minimum Required for Capital Adequacy Purposes, Actual Ratio	7%	7%
Tier 1 leverage to average assets, Minimum Required for Capital Adequacy Purposes, Actual Amount	$ 205,110	$ 201,066
Tier 1 leverage to average assets, Minimum Required for Capital Adequacy Purposes, Actual Ratio	0.04	0.04

Earnings Per Share - Summary of

Earnings Per Share - Summary of Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Basic:
Net income (loss) allocable to common stockholders	$ 12,341	$ 15,171	$ 36,120	$ 46,080
Weighted average common shares outstanding	15,404,882	16,056,366	15,570,357	16,301,500
Weighted average vested restricted stock units	110	292	5,374	2,086
Weighted average shares	15,404,992	16,056,658	15,575,731	16,303,586
Basic earnings (loss) per common share	$ 0.8	$ 0.94	$ 2.32	$ 2.83
Diluted:
Net income (loss) allocable to common stockholders	$ 12,341	$ 15,171	$ 36,120	$ 46,080
Weighted average common shares outstanding for:
Basic earnings per common share	15,404,992	16,056,658	15,575,731	16,303,586
Dilutive effects of the assumed vesting of restricted stock units	66,892	126,138	76,193	115,844
Average shares and dilutive potential common shares	15,507,172	16,273,231	15,692,305	16,516,787
Diluted earnings (loss) per common share	$ 0.8	$ 0.93	$ 2.3	$ 2.79
ESPP [Member]
Weighted average common shares outstanding for:
Dilutive effects of the assumed exercise	2,099	1,905	2,831	1,922
Stock Options [Member]
Weighted average common shares outstanding for:
Dilutive effects of the assumed exercise	33,189	88,530	37,550	95,435

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Average Shares Not Included In the Computation of Diluted Earnings Per Share (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive shares	402,888	275,472	397,873	204,982
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive shares	280,814	275,471	268,713	204,982
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive shares	122,074	1	129,160

Fair Value - Assets and Liabili

Fair Value - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	$ 1,057,009	$ 1,184,390
Cash collateral held by counterparty and netting adjustments	(9,329)	(7,336)
Cash collateral held by counterparty and netting adjustments	(9,329)	(7,336)
U.S. Government Sponsored Entities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	105,586	106,406
U.S. Treasury securities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	233,912	232,158
Government-Sponsored Residential Mortgage-Backed Securities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	442,421	498,606
Private Label Residential Mortgage-Backed Securities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	144,835	163,560
Corporate [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	49,701	52,374
Small Business Administration Loan Pools [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	10,148	12,181
State and Political Subdivisions [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	70,406	119,105
Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Derivative assets	(9,329)	(7,336)
Cash collateral held by counterparty and netting adjustments	(9,329)	(7,336)
Equity securities with readily determinable fair value	609	570
Total other assets	609	570
Total assets	225,192	225,392
Derivative liabilities	233	(4,476)
Cash collateral held by counterparty and netting adjustments	233	(4,476)
Total liabilities	233	(4,476)
Fair Value, Measurements, Recurring [Member] | Level 1 [Member] | U.S. Treasury securities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	233,912	232,158
Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Derivative assets	$ 10,146	$ 8,736
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Total assets	$ 833,243	$ 960,968
Derivative liabilities	$ 4,870	$ 8,012
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Other Accrued Liabilities	Accounts Payable and Other Accrued Liabilities
Total liabilities	$ 4,870	$ 8,012
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | U.S. Government Sponsored Entities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	105,586	106,406
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Government-Sponsored Residential Mortgage-Backed Securities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	442,421	498,606
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Private Label Residential Mortgage-Backed Securities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	144,835	163,560
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Corporate [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	49,701	52,374
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Small Business Administration Loan Pools [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	10,148	12,181
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | State and Political Subdivisions [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	$ 70,406	$ 119,105

Fair Value - Additional Informa

Fair Value - Additional Information (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value, level transfers, Amount	$ 0	$ 0
Assets Measured at Fair Value on a Non-recurring Basis [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities measured at fair value on a non-recurring basis	$ 0	$ 0

Fair Value - Summary of Assets

Fair Value - Summary of Assets Measured at Fair Value on Non-recurring Basis (Detail) - Assets Measured at Fair Value on a Non-recurring Basis [Member] - Level 3 [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Loans Individually Evaluated for Credit Losses [Member] | Commercial Real Estate [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Assets measured at fair value on non-recurring basis	$ 1,079	$ 617
Loans Individually Evaluated for Credit Losses [Member] | Commercial and Industrial [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Assets measured at fair value on non-recurring basis	3,239	4,747
Loans Individually Evaluated for Credit Losses [Member] | Residential Real Estate [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Assets measured at fair value on non-recurring basis	2,347	2,395
Loans Individually Evaluated for Credit Losses [Member] | Agricultural Real Estate [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Assets measured at fair value on non-recurring basis	2,660	1,253
Loans Individually Evaluated for Credit Losses [Member] | Other [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Assets measured at fair value on non-recurring basis	2,293	1,871
Other Real Estate Owned | Commercial Real Estate [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Assets measured at fair value on non-recurring basis	1,263	792
Other Real Estate Owned | Residential Real Estate [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Assets measured at fair value on non-recurring basis	$ 170	$ 170

Fair Value - Summary of Additio

Fair Value - Summary of Additional Information about Unobservable Inputs Used in Fair Value Measurement (Detail) - Fair Value, Measurements, Nonrecurring [Member] - Level 3 [Member] $ in Thousands	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Individually Evaluated Real Estate Loans [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value	$ 11,618	$ 10,883
Individually Evaluated Real Estate Loans [Member] | Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.05	0.10
Individually Evaluated Real Estate Loans [Member] | Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.56	0.51
Individually Evaluated Real Estate Loans [Member] | Weighted Average [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.30	0.31
Individually Evaluated Other Real Estate Owned [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value	$ 1,433	$ 962
Individually Evaluated Other Real Estate Owned [Member] | Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.05	0.03
Individually Evaluated Other Real Estate Owned [Member] | Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.23	0.24
Individually Evaluated Other Real Estate Owned [Member] | Weighted Average [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.14	0.13

Fair Value - Carrying Amount an

Fair Value - Carrying Amount and Estimated Fair Values of Financial Instrument (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 199,017	$ 104,428
Available-for-sale securities	1,057,009	1,184,390
Held-to-maturity securities	2,124	1,973
Loans held for sale	627	349
Loans, net of allowance for credit losses	3,237,932	3,265,701
Federal Reserve Bank and Federal Home Loan Bank stock	20,780	21,695
Interest receivable	23,621	20,630
Derivative assets	10,146	8,736
Total assets	4,945,267	4,981,651
Deposits	4,082,170	4,241,807
Federal funds purchased and retail repurchase agreements	39,701	46,478
Federal Home Loan Bank advances	100,000	138,864
Subordinated debentures	96,787	96,392
Contractual obligations	29,019	15,218
Derivative Liabilities	4,870	8,012
Cash collateral held by counterparty and netting adjustments	(9,329)	(7,336)
Total liabilities	4,527,137	4,571,593
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	199,017	104,428
Available-for-sale securities	1,057,009	1,184,390
Held-to-maturity securities	2,212	1,948
Loans held for sale	627	349
Loans, net of allowance for credit losses	3,237,932	3,265,701
Federal Reserve Bank and Federal Home Loan Bank stock	20,780	21,695
Interest receivable	23,621	20,630
Derivative assets	10,146	8,736
Cash collateral held by derivative counterparty and netting adjustments	(9,329)	(7,336)
Total derivative assets	817	1,400
Equity securities with readily determinable fair value	609	570
Total assets	4,542,624	4,601,111
Deposits	4,082,170	4,241,807
Federal funds purchased and retail repurchase agreements	39,701	46,478
Federal Home Loan Bank advances	100,000	138,864
Federal Reserve Bank borrowings	140,000
Subordinated debentures	23,508	23,255
Subordinated notes	73,279	73,137
Contractual obligations	29,019	15,218
Interest payable	11,138	2,462
Derivative Liabilities	4,870	8,012
Cash collateral held by counterparty and netting adjustments	233	(4,476)
Total derivative liabilities	5,103	3,536
Total liabilities	4,503,918	4,544,757
Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	199,017	104,428
Available-for-sale securities	1,057,009	1,184,390
Held-to-maturity securities	2,124	1,973
Loans held for sale	627	349
Loans, net of allowance for credit losses	3,161,093	3,251,129
Federal Reserve Bank and Federal Home Loan Bank stock	20,780	21,695
Interest receivable	23,621	20,630
Derivative assets	10,146	8,736
Cash collateral held by derivative counterparty and netting adjustments	(9,329)	(7,336)
Total derivative assets	817	1,400
Equity securities with readily determinable fair value	609	570
Total assets	4,465,697
Deposits	4,075,032	4,232,948
Federal funds purchased and retail repurchase agreements	39,701	46,478
Federal Home Loan Bank advances	100,000
Federal Reserve Bank borrowings	140,000
Subordinated debentures	23,508	23,255
Subordinated notes	71,029	70,887
Contractual obligations	29,019	15,218
Interest payable	11,138	2,462
Derivative Liabilities	4,870	8,012
Cash collateral held by counterparty and netting adjustments	233	(4,476)
Total derivative liabilities	5,103	3,536
Total liabilities	4,494,530	4,533,648
Estimated Fair Value [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	199,017	104,428
Available-for-sale securities	233,912	232,158
Cash collateral held by derivative counterparty and netting adjustments	(9,329)	(7,336)
Total derivative assets	(9,329)	(7,336)
Equity securities with readily determinable fair value	609	570
Total assets	424,209
Cash collateral held by counterparty and netting adjustments	233	(4,476)
Total derivative liabilities	233	(4,476)
Total liabilities	233	4,476
Estimated Fair Value [Member] | Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale securities	823,097	952,232
Held-to-maturity securities	2,124	1,973
Loans held for sale	627	349
Federal Reserve Bank and Federal Home Loan Bank stock	20,780	21,695
Interest receivable	23,621	20,630
Derivative assets	10,146	8,736
Total derivative assets	10,146	8,736
Deposits	4,075,032	4,232,948
Federal funds purchased and retail repurchase agreements	39,701	46,478
Federal Home Loan Bank advances	100,000	138,864
Federal Reserve Bank borrowings	140,000
Subordinated debentures	23,508	23,255
Subordinated notes	71,029	70,887
Contractual obligations	29,019	15,218
Interest payable	11,138	2,462
Derivative Liabilities	4,870	8,012
Total derivative liabilities	4,870	8,012
Total liabilities	4,494,297	4,538,124
Estimated Fair Value [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans, net of allowance for credit losses	3,161,093	3,251,129
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total assets		4,586,564
Federal Home Loan Bank advances		138,864
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total assets		329,820
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value [Member] | Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total assets	880,395	1,005,615
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total assets	$ 3,161,093	$ 3,251,129

Commitments and Credit Risk - S

Commitments and Credit Risk - Summary of Contractual Amounts of Commitments and Standby Letters of Credit to Originate Loans and Available Lines of Credit (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Standby Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Loans commitments, Fixed Rate	$ 17,040	$ 16,358
Loans commitments, Variable Rate	31,719	25,791
Commitments to Make Loans [Member]
Commitments And Contingencies [Line Items]
Loans commitments, Fixed Rate	49,014	73,185
Loans commitments, Variable Rate	343,726	210,266
Mortgage Loans in the Process of Origination [Member]
Commitments And Contingencies [Line Items]
Loans commitments, Fixed Rate	2,473	2,130
Loans commitments, Variable Rate	4,022	3,480
Unused Lines of Credit [Member]
Commitments And Contingencies [Line Items]
Loans commitments, Fixed Rate	130,889	130,843
Loans commitments, Variable Rate	$ 392,145	$ 354,408

Commitments and Credit Risk - A

Commitments and Credit Risk - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2023
Minimum [Member]
Commitments And Contingencies [Line Items]
Fixed interest rate loan commitments	3.25%
Fixed interest rate loan commitments maturity period	1 month
Maximum [Member]
Commitments And Contingencies [Line Items]
Fixed interest rate loan commitments	18%
Fixed interest rate loan commitments maturity period	216 months

Revenue Recognition - Summary o

Revenue Recognition - Summary of Company's Source of Non-interest Income (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Non-interest income
Increase in bank-owned life insurance	$ 794	$ 754	$ 3,134	$ 2,355
Net gain (loss) on acquisitions				540
Net gain (loss) from securities transactions	(1)	(17)	(1,291)	(9)
Other
Total non-interest income	8,735	8,969	24,285	27,628
Service Charges and Fees [Member]
Non-interest income
Non-interest income	2,690	2,788	7,888	7,927
Other
Non-interest income	2,690	2,788	7,888	7,927
Debit Card Income [Member]
Non-interest income
Non-interest income	2,591	2,682	7,798	8,120
Other
Non-interest income	2,591	2,682	7,798	8,120
Mortgage Banking [Member]
Non-interest income
Non-interest income	226	310	527	1,300
Other
Non-interest income	226	310	527	1,300
Accounting Standards Update 2014-09 [Member]
Non-interest income
Increase in bank-owned life insurance	794	754	3,134	2,355
Net gain (loss) on acquisitions				540
Net gain (loss) from securities transactions	(1)	(17)	(1,291)	(9)
Other
Recovery on zero-basis purchased loans	2	129	515	163
Income (loss) from equity method investments	(56)	(56)	(167)	(167)
Other non-interest income not related to loans and deposits	5	43	30	67
Total other non-interest income	2,435	2,452	6,229	7,395
Total non-interest income	8,735	8,969	24,285	27,628
Accounting Standards Update 2014-09 [Member] | Service Charges and Fees [Member]
Non-interest income
Non-interest income	2,690	2,788	7,888	7,927
Other
Non-interest income	2,690	2,788	7,888	7,927
Accounting Standards Update 2014-09 [Member] | Debit Card Income [Member]
Non-interest income
Non-interest income	2,591	2,682	7,798	8,120
Other
Non-interest income	2,591	2,682	7,798	8,120
Accounting Standards Update 2014-09 [Member] | Mortgage Banking [Member]
Non-interest income
Non-interest income	226	310	527	1,300
Accounting Standards Update 2014-09 [Member] | Investment Referral Income [Member]
Non-interest income
Non-interest income	101	137	307	420
Other
Non-interest income	101	137	307	420
Accounting Standards Update 2014-09 [Member] | Trust Income [Member]
Non-interest income
Non-interest income	291	249	799	806
Other
Non-interest income	291	249	799	806
Accounting Standards Update 2014-09 [Member] | Insurance Sales Commissions [Member]
Non-interest income
Non-interest income	264	242	405	354
Other
Non-interest income	264	242	405	354
Accounting Standards Update 2014-09 [Member] | Other Non Interest Income Related To Loans and Deposits [Member]
Non-interest income
Non-interest income	1,828	1,708	4,340	5,752
Other
Non-interest income	$ 1,828	$ 1,708	$ 4,340	$ 5,752

Business Combinations and Bra_2

Business Combinations and Branch Sales - Additional Information (Detail)			9 Months Ended	12 Months Ended
	Nov. 10, 2022 Branch	Jun. 24, 2022 Branch	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Business Acquisition [Line Items]
Number of branches sold | Branch	1	3
Security Bank Of Kansas City [Member] | Missouri [Member]
Business Acquisition [Line Items]
Number of bank locations | Branch		3
United Bank & Trust [Member]
Business Acquisition [Line Items]
Branch Sell Related Costs				$ 18,000
Branch Sell Related Costs After Tax				14,000
United Bank & Trust [Member] | Missouri [Member]
Business Acquisition [Line Items]
Acquisition-related costs after tax			$ 0
High Plains Bank (HPB) | Missouri [Member]
Business Acquisition [Line Items]
Acquisition-related costs after tax			$ 0
Branch Sell Related Costs				$ 0