Equity Bancshares (EQBK) 10-Q 8 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Oct. 31, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
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		15,289,559
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	67207L
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, 2024	Dec. 31, 2023
ASSETS
Cash and due from banks	$ 217,681	$ 363,289
Federal funds sold	17,802	15,810
Cash and cash equivalents	235,483	379,099
Available-for-sale securities	1,041,000	919,648
Held-to-maturity securities, fair value of $5,610 and $2,250	5,408	2,209
Loans held for sale	901	476
Loans, net of allowance for credit losses	3,557,435	3,289,381
Other real estate owned, net	2,786	1,833
Premises and equipment, net	117,013	112,632
Bank-owned life insurance	131,670	124,865
Federal Reserve Bank and Federal Home Loan Bank stock	34,429	20,608
Interest receivable	28,398	25,497
Goodwill	53,101	53,101
Core deposit intangibles, net	16,029	7,222
Other	131,580	98,021
Total assets	5,355,233	5,034,592
Deposits
Demand	967,858	898,129
Total non-interest-bearing deposits	967,858	898,129
Demand, savings and money market	2,468,956	2,483,807
Time	926,130	763,519
Total interest-bearing deposits	3,395,086	3,247,326
Total deposits	4,362,944	4,145,455
Federal funds purchased and retail repurchase agreements	38,196	43,582
Federal Home Loan Bank advances	295,997	100,000
Federal Reserve Bank borrowings		140,000
Subordinated debt	97,336	96,921
Contractual obligations	19,683	19,315
Interest payable and other liabilities	37,039	36,459
Total liabilities	4,851,195	4,581,732
Commitments and contingent liabilities, see Notes 11 and 12
Stockholders' equity, see Note 7
Common stock	209	207
Additional paid-in capital	494,763	489,187
Retained earnings	180,588	141,006
Accumulated other comprehensive income (loss)	(40,012)	(57,920)
Treasury stock	(131,510)	(119,620)
Total stockholders’ equity	504,038	452,860
Total liabilities and stockholders’ equity	$ 5,355,233	$ 5,034,592

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Held-to-maturity securities, fair value	$ 5,610		$ 2,250
Loans, allowance for credit losses	$ 43,490	$ 43,487	$ 43,520	$ 44,186	$ 44,544	$ 45,847

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest and dividend income
Loans, including fees	$ 62,089	$ 55,152	$ 182,436	$ 156,281
Securities, taxable	9,809	5,696	29,862	17,456
Securities, nontaxable	400	369	1,192	1,606
Federal funds sold and other	2,667	3,822	8,374	7,075
Total interest and dividend income	74,965	65,039	221,864	182,418
Interest expense
Deposits	23,679	19,374	69,196	50,399
Federal funds purchased and retail repurchase agreements	261	246	893	633
Federal Home Loan Bank advances	3,089	968	8,022	2,939
Federal Reserve Bank borrowings		1,546	1,361	3,209
Subordinated debt	1,905	1,893	5,703	5,687
Total interest expense	28,934	24,027	85,175	62,867
Net interest income	46,031	41,012	136,689	119,551
Provision (reversal) for credit losses	1,183	1,230	2,448	1,162
Net interest income after provision (reversal) for credit losses	44,848	39,782	134,241	118,389
Non-interest income
Increase in value of bank-owned life insurance	1,344	794	3,083	3,134
Net gain on acquisition and branch sales	831		2,131
Net gain (loss) from securities transactions	206	(1)	222	(1,291)
Other	1,560	2,435	8,583	6,229
Total non-interest income	9,317	8,735	30,006	24,285
Non-interest expense
Salaries and employee benefits	18,494	15,857	54,418	47,786
Net occupancy and equipment	3,478	3,262	10,800	9,081
Data processing	5,152	4,553	15,016	12,962
Professional fees	1,487	1,312	4,657	4,341
Advertising and business development	1,368	1,419	3,897	3,827
Telecommunications	660	502	1,887	1,503
FDIC insurance	660	660	1,821	1,535
Courier and postage	686	548	1,912	1,469
Free nationwide ATM cost	544	516	1,569	1,565
Amortization of core deposit intangibles	1,112	799	3,229	2,635
Loan expense	143	132	447	385
Other real estate owned	(7,719)	128	(7,786)	318
Merger expenses	618		4,461
Other	3,645	4,556	10,023	13,196
Total non-interest expense	30,328	34,244	106,351	100,603
Income (loss) before income taxes	23,837	14,273	57,896	42,071
Provision (benefit) for income taxes	3,986	1,932	12,261	5,951
Net income (loss) and net income (loss) allocable to common stockholders	$ 19,851	$ 12,341	$ 45,635	$ 36,120
Basic earnings (loss) per share	$ 1.3	$ 0.8	$ 2.98	$ 2.32
Diluted earnings (loss) per share	$ 1.28	$ 0.8	$ 2.95	$ 2.3
Service Charges and Fees [Member]
Non-interest income
Non-interest income	$ 2,424	$ 2,690	$ 7,534	$ 7,888
Debit Card Income [Member]
Non-interest income
Non-interest income	2,665	2,591	7,733	7,798
Mortgage Banking [Member]
Non-interest income
Non-interest income	$ 287	$ 226	$ 720	$ 527

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 19,851	$ 12,341	$ 45,635	$ 36,120
Other comprehensive income (loss):
Unrealized holding gains (losses) arising during the period on available-for-sale securities	30,892	(17,654)	23,559	(16,982)
Reclassification for net (gains) losses included in net income	16		268	1,330
Unrealized holding gains (losses) arising during the period on cash flow hedges	(2,113)	1,994	211	4,908
Total other comprehensive income (loss)	28,795	(15,660)	24,038	(10,744)
Tax effect	(6,802)	3,838	(6,130)	2,208
Other comprehensive income (loss), net of tax	21,993	(11,822)	17,908	(8,536)
Comprehensive income (loss)	$ 41,844	$ 519	$ 63,543	$ 27,584

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, 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 Dec. 31, 2022	410,058	$ 205	484,989	140,095	(113,511)	(101,720)
Beginning balance, shares at Dec. 31, 2022		15,930,112
Ending balance at Dec. 31, 2023	452,860	$ 207	489,187	141,006	(57,920)	(119,620)
Ending balance, shares at Dec. 31, 2023		15,443,651
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
Beginning balance at Dec. 31, 2023	452,860	$ 207	489,187	141,006	(57,920)	(119,620)
Beginning balance, shares at Dec. 31, 2023		15,443,651
Net income	45,635			45,635
Other comprehensive income (loss), net of tax effects	17,908				17,908
Cash dividends - common stock per share	(5,961)			(5,961)
Dividend equivalents - restricted stock units and restricted stock awards, per share	(92)			(92)
Stock-based compensation	2,859		2,859
Common stock issued upon exercise of stock options	1,992	$ 1	1,991
Common stock issued upon exercise of stock options, shares		83,618
Common stock issued under stock-based incentive plan		$ 1	(1)
Common stock issued under stock-based incentive plan, shares		101,916
Common stock issued under employee stock purchase plan	727		727
Common stock issued under employee stock purchase plan, share		29,465
Treasury stock purchases	(11,890)					(11,890)
Treasury stock purchases, shares		(362,573)
Ending balance at Sep. 30, 2024	504,038	$ 209	494,763	180,588	(40,012)	(131,510)
Ending balance, shares at Sep. 30, 2024		15,296,077
Beginning balance at Jun. 30, 2024	461,435	$ 208	491,709	163,068	(62,005)	(131,545)
Beginning balance, shares at Jun. 30, 2024		15,207,962
Net income	19,851			19,851
Other comprehensive income (loss), net of tax effects	21,993				21,993
Cash dividends - common stock per share	(2,295)			(2,295)
Dividend equivalents - restricted stock units and restricted stock awards, per share	(36)			(36)
Stock-based compensation	996		996
Common stock issued upon exercise of stock options	1,700	$ 1	1,699
Common stock issued upon exercise of stock options, shares		73,368
Common stock issued under stock-based incentive plan, shares		2,166
Common stock issued under employee stock purchase plan	359		359
Common stock issued under employee stock purchase plan, share		12,581
Treasury stock purchases	35					35
Ending balance at Sep. 30, 2024	$ 504,038	$ 209	$ 494,763	$ 180,588	$ (40,012)	$ (131,510)
Ending balance, shares at Sep. 30, 2024		15,296,077

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Stockholders' Equity [Abstract]
Cash dividends declared per common share	$ 0.15	$ 0.12	$ 0.39	$ 0.32
Restricted stock units dividend declared per share	0.15	0.12	0.39	0.32
Restricted stock awards dividend declared per share	$ 0.15	$ 0.12	$ 0.39	$ 0.32

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities
Net income	$ 45,635	$ 36,120
Adjustments to reconcile net income to net cash from operating activities:
Stock-based compensation	2,859	2,351
Depreciation	3,985	3,338
Amortization of operating lease right-of-use asset	346	472
Amortization of cloud computing implementation costs	104	141
Provision (reversal) for credit losses	2,448	1,162
Net amortization (accretion) of purchase valuation adjustments	(1,457)	(649)
Amortization (accretion) of premiums and discounts on securities	(2,056)	3,384
Amortization of intangible assets	3,337	2,743
Deferred income taxes	(2,957)	953
Federal Home Loan Bank stock dividends	(812)	(446)
Loss (gain) on sales and valuation adjustments on other real estate owned	(7,876)	44
Net loss (gain) on sales and settlements of securities	268	1,330
Change in unrealized (gains) losses on equity securities	(490)	(39)
Loss (gain) on disposal of premises and equipment	(210)	(16)
Loss (gain) on sales of foreclosed assets	52	14
Loss (gain) on sales of loans	161	(385)
Originations of loans held for sale	(29,500)	(20,279)
Proceeds from the sale of loans held for sale	31,940	20,387
Increase in the value of bank-owned life insurance	(3,083)	(3,134)
Change in fair value of derivatives recognized in earnings	(7)	334
Gain on acquition	(2,131)
Payments on operating lease payable	(455)	(588)
Net change in:
Interest receivable	(99)	(2,991)
Other assets	11,973	13,727
Interest payable and other liabilities	172	5,582
Net cash provided by operating activities	52,147	63,555
Cash flows (to) from investing activities
Purchases of available-for-sale securities	(141,239)	(2,249)
Purchases of held-to-maturity securities	(3,189)	(275)
Proceeds from sales, calls, pay-downs and maturities of available-for-sale securities	229,798	109,261
Proceeds from calls, pay-downs and maturities of held-to-maturity securities	16	13
Net change in loans	(95,958)	28,380
Purchase of government guaranteed loans	(32,248)	(1,235)
Capitalized construction cost of other real estate owned		(561)
Purchase of premises and equipment	(6,645)	(12,141)
Proceeds from sale of premises and equipment	2,334	40
Proceeds from sale of foreclosed assets	719	141
Net redemptions (purchases) of Federal Home Loan Bank and Federal Reserve Bank stock	(12,687)	1,361
Net redemptions (purchases) of correspondent and miscellaneous other stock	(493)	(6,033)
Proceeds from sale of other real estate owned	9,397	1,833
Purchsae of bank owned life insurance	(60,000)
Purchase of bank owned life insurance	16,174
Proceeds from bank-owned life insurance death benefits		2,071
Net cash (used in) provided by investing activities	(31,846)	120,606
Cash flows (to) from financing activities
Net increase (decrease) in deposits	(174,820)	(159,734)
Net change in federal funds purchased and retail repurchase agreements	(14,984)	(6,777)
Net borrowings (repayments) on Federal Home Loan Bank line of credit	189,947	(138,864)
Proceeds from Federal Home Loan Bank term advances	900,000	1,066,091
Principal repayments on Federal Home Loan Bank term advances	(901,000)	(966,091)
Proceeds from Federal Reserve Bank borrowings	1,000	141,000
Principal payments on Federal Reserve Bank borrowings	(141,000)	(1,000)
Principal payments on bank stock loan	(691)
Proceeds from the exercise of employee stock options	1,992	15
Proceeds from employee stock purchase plan	727	784
Purchase of treasury stock	(11,859)	(17,635)
Net change in contractual obligations	(7,632)	(2,599)
Dividends paid on common stock	(5,597)	(4,762)
Net cash (used in) provided by financing activities	(163,917)	(89,572)
Net change in cash and cash equivalents	(143,616)	94,589
Cash and cash equivalents, beginning of period	379,099	104,428
Ending cash and cash equivalents	235,483	199,017
Supplemental cash flow information:
Interest paid	86,728	52,730
Income taxes paid, net of refunds	4,495	3,406
Supplemental noncash disclosures:
Other real estate owned acquired in settlement of loans	669	476
Other repossessed assets acquired in settlement of loans	633	176
Purchase of investments in tax credit structures and resulting contractual obligations	8,000	$ 16,400
Redemption of BOLI and other related noncash items	40,104
Rockhold BanCorp [Member]
Cash flows (to) from investing activities
Purchase of Net Assets, net of cash acquired	60,914
Supplemental noncash disclosures:
Total fair value of assets acquired in purchase, net of cash	301,018
Total fair value of liabilities assumed in purchase	360,632
KansasLand Bancshares, Inc. [Member]
Cash flows (to) from investing activities
Purchase of Net Assets, net of cash acquired	1,261
Supplemental noncash disclosures:
Total fair value of assets acquired in purchase, net of cash	50,572
Total fair value of liabilities assumed in purchase	$ 51,002

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 19,851	$ 12,341	$ 45,635	$ 36,120

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Rule 10b5-1 Arr Modified Flag	false
Non Rule 10b5-1 Arr Modified Flag	false

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
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, 2023, included in the Company’s Annual Report on Form 10-K filed with the SEC on March 7, 2024. Operating results for the nine months ended September 30, 2024, are not necessarily indicative of the results that may be expected for the year ending December 31, 2024, 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. Recent Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures . The amendments in ASU 2023-07 provide for new disclosures which: (1) require that a public entity disclose on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker ("CODM") and included within each reported measure of segment profit or loss; (2) require that a public entity disclose, on an annual and interim basis, an amount for other segment items by reportable segment and a description of its composition; (3) require that a public entity provide all annual disclosures about a reportable segment's profit or loss and assets currently required by Topic 280 in interim periods; (4) allows more than one measure of segment profit or loss used by the CODM when assessing segment performance and deciding how to allocate resources to be disclosed; (5) require disclosure of title and position of CODM and explain how the CODM uses the disclosed reported measures to assess segment performance; and (6) require that a public entity that has a single reportable segment provide all the disclosures required by the amended Topic 280. The amendments in this update are effective for the Company for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The amendments in this update are required to be applied retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories and the amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. The Company adopted this accounting standard effective January 1, 2024, and the Company's financial condition, results of operations and cash flows were not impacted by this guidance. The Company has provided the required disclosures for its single reportable segment. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures . The amendments in ASU 2023-09 require public business entities on an annual basis to disclose: (1) specific categories in the rate reconciliation; (2) provide additional information for reconciling items that meet a quantitative threshold of five percent of pretax income multiplied by the statutory rate; (3) provide a qualitative description of the state and local jurisdictions that make up a majority of the state and local income tax category; (4) requires the entity to provide an explanation of the nature, effect and underlying causes of the reconciling items disclosed and the judgment used in categorizing the reconciling items; (5) requires that all entities disclose on an annual basis income taxes paid (net of refunds received) disaggregated by federal, state and foreign taxes, and the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than five percent of total income taxes paid (net of refunds); (6) requires disclosure of income from continuing operations before income tax expense to be disaggregated between domestic and foreign, and income tax expense disaggregated by federal, state and foreign; and (7) removes the disclosures of estimating the range of reasonably possible change in unrecognized tax benefits balance in the next 12 months and removes the requirement to disclose the cumulative amount of each type of temporary difference when a deferred tax liability is not recognized because of the exceptions to comprehensive recognition of deferred taxes related to subsidiaries and corporate joint ventures. The amendments in this update are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this update should be applied on a prospective basis; however, retrospective application is permitted. The Company's financial condition, results of operations and cash flows will not be impacted by this guidance; however, this guidance will impact the Company's financial statement disclosures.

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2024
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, 2024 Available-for-sale securities U.S. Government-sponsored entities $ 79,529 $ 507 $ ( 4,846 ) $ — $ 75,190 U.S. Treasury securities 85,068 325 ( 248 ) — 85,145 Mortgage-backed securities Government-sponsored residential mortgage-backed securities 626,955 6,592 ( 26,821 ) — 606,726 Private label residential mortgage-backed securities 148,117 — ( 17,714 ) — 130,403 Corporate 61,910 198 ( 3,820 ) — 58,288 Small Business Administration loan pools 6,792 — ( 231 ) — 6,561 State and political subdivisions 86,350 96 ( 7,759 ) — 78,687 $ 1,094,721 $ 7,718 $ ( 61,439 ) $ — $ 1,041,000 Amortized Gross Gross Allowance Fair December 31, 2023 Available-for-sale securities U.S. Government-sponsored entities $ 39,103 $ — $ ( 6,016 ) $ — $ 33,087 U.S. Treasury securities 89,999 28 ( 771 ) — 89,256 Mortgage-backed securities Government-sponsored residential mortgage-backed securities 560,674 3,872 ( 35,403 ) — 529,143 Private label residential mortgage-backed securities 161,174 — ( 23,333 ) — 137,841 Corporate 56,722 — ( 7,039 ) — 49,683 Small Business Administration loan pools 8,066 — ( 339 ) — 7,727 State and political subdivisions 81,458 74 ( 8,621 ) — 72,911 $ 997,196 $ 3,974 $ ( 81,522 ) $ — $ 919,648 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, 2024 Held-to-maturity securities Mortgage-backed securities Government-sponsored residential mortgage-backed securities $ 4,122 $ 158 $ — $ — $ 4,280 State and political subdivisions 1,286 45 ( 1 ) — 1,330 $ 5,408 $ 203 $ ( 1 ) $ — $ 5,610 Amortized Gross Gross Allowance Fair December 31, 2023 Held-to-maturity securities Mortgage-backed securities Government-sponsored residential mortgage-backed securities $ 1,094 $ 3 $ — $ — $ 1,097 State and political subdivisions 1,115 38 — — 1,153 $ 2,209 $ 41 $ — $ — $ 2,250 The fair value and amortized cost of debt securities at September 30, 2024, 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 $ 87,201 $ 87,057 $ — $ — One to five years 62,988 63,603 — — Five to ten years 129,268 118,278 173 172 After ten years 40,192 34,933 1,113 1,158 Mortgage-backed securities 775,072 737,129 4,122 4,280 Total debt securities $ 1,094,721 $ 1,041,000 $ 5,408 $ 5,610 The following table shows the carrying value and fair value of securities pledged as collateral to secure public fund deposits, borrowings from the Federal Home Loan Bank and Federal Reserve Bank and retail repurchase obligations at September 30, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Book Value Fair Value Book Value Fair Value Public fund deposits $ 736,537 $ 712,400 $ 509,010 $ 488,270 Federal Home Loan Bank pledging 107,141 94,597 84,421 72,293 Federal Reserve Bank borrowings 12,028 11,881 158,382 141,125 Retail repurchase agreements 42,379 40,070 51,548 47,282 Total securities pledged $ 898,085 $ 858,948 $ 803,361 $ 748,970 The following tables show gross unrealized or unrecognized losses and fair value, aggregated by investment category, and length of time that individual securities have been in a continuous loss position at September 30, 2024, and December 31, 2023. Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2024 Available-for-sale securities U.S. Government-sponsored entities $ — $ — $ 33,644 $ ( 4,846 ) $ 33,644 $ ( 4,846 ) U.S. Treasury securities — — 19,813 ( 248 ) 19,813 ( 248 ) Mortgage-backed securities Government-sponsored residential mortgage-backed securities 24,152 ( 99 ) 284,249 ( 26,722 ) 308,401 ( 26,821 ) Private label residential mortgage-backed securities — — 130,403 ( 17,714 ) 130,403 ( 17,714 ) Corporate 3,213 ( 48 ) 46,684 ( 3,772 ) 49,897 ( 3,820 ) Small Business Administration loan pools 4,156 — 2,405 ( 231 ) 6,561 ( 231 ) State and political subdivisions 2,187 ( 12 ) 66,003 ( 7,747 ) 68,190 ( 7,759 ) Total $ 33,708 $ ( 159 ) $ 583,201 $ ( 61,280 ) $ 616,909 $ ( 61,439 ) December 31, 2023 Available-for-sale securities U.S. Government-sponsored entities $ — $ — $ 33,087 $ ( 6,016 ) $ 33,087 $ ( 6,016 ) U.S. Treasury securities — — 19,413 ( 771 ) 19,413 ( 771 ) Mortgage-backed securities Government-sponsored residential mortgage-backed securities 7,799 ( 5 ) 306,858 ( 35,398 ) 314,657 ( 35,403 ) Private label residential mortgage-backed securities — — 137,841 ( 23,333 ) 137,841 ( 23,333 ) Corporate — — 49,683 ( 7,039 ) 49,683 ( 7,039 ) Small Business Administration loan pools 5,097 ( 14 ) 2,630 ( 325 ) 7,727 ( 339 ) State and political subdivisions 11,386 ( 768 ) 57,326 ( 7,853 ) 68,712 ( 8,621 ) Total $ 24,282 $ ( 787 ) $ 606,838 $ ( 80,735 ) $ 631,120 $ ( 81,522 ) Less Than 12 Months 12 Months or More Total Fair Unrecognized Fair Unrecognized Fair Unrecognized September 30, 2024 Held-to-maturity securities Residential mortgage-backed (issued by government-sponsored entities) $ — $ — $ — $ — $ — $ — State and political subdivisions 172 ( 1 ) — — 172 ( 1 ) Total $ 172 $ ( 1 ) $ — $ — $ 172 $ ( 1 ) December 31, 2023 Held-to-maturity securities Residential mortgage-backed (issued by government-sponsored entities) $ — $ — $ — $ — $ — $ — State and political subdivisions — — — — — — Total $ — $ — $ — $ — $ — $ — The tables above present unrealized losses on available-for-sale securities and unrecognized losses on 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, 2024, the Company held 427 available-for-sale in an unrealized loss position and one held-to-maturity security in an unrecognized loss position. Unrealized losses on available-for-sale securities and unrecognized losses on held-to-maturity 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, corporate 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, 2024, the Company does no t anticipate any credit losses in the private label residential mortgage-backed securities portfolio. The Company's corporate debt exposure consi sts of 19 separate pos itions 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 investme nt grade status. At September 30, 2024, 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 174 positions of which 87 % of the positions are rated "A" or better by a Nationally Recognized Statistical Ratings Organization ("NRSRO"), and 63 % 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, 2024, 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 2024 2023 2024 2023 Proceeds $ 15,407 $ — $ 16,133 $ 49,258 Gross gain 164 — 167 — Gross losses 180 — 435 1,330 Income tax expense/(benefit) — — ( 62 ) ( 325 ) 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, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Investments in stocks Accounted for at fair value through net income $ 675 $ 674 Accounted for at amortized cost assessed for impairment 2,268 1,397 Total investments in stocks 2,943 2,071 Investments in partnerships Accounted for under the equity method 2,500 2,345 Accounted for under the hypothetical liquidation book value 2,101 2,403 Accounted for under proportional amortization 24,276 24,296 Total investments in partnerships 28,877 29,044 Total other investments $ 31,820 $ 31,115 The following table discloses the financial statement impact of tax credit investments for the three month periods ended September 30, 2024, and 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, 2024 Investments and tax credit structures: Included in proportional amortization $ ( 7,424 ) $ ( 759 ) $ ( 8,183 ) $ 7,096 Not included in proportional amortization $ — $ 151 $ 151 $ — 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 periods ended September 30, 2024, and 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, 2024 Investments and tax credit structures: Included in proportional amortization $ ( 8,251 ) $ ( 984 ) $ ( 9,235 ) $ 8,021 Not included in proportional amortization $ — $ 174 $ 174 $ — 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 amortization were zero and $ 3.0 million for the nine month period ended September 30, 2024, and 2023.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2024
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 non-farm, 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, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Commercial real estate $ 1,916,863 $ 1,759,855 Commercial and industrial 670,665 598,327 Residential real estate 567,063 556,328 Agricultural real estate 259,587 196,114 Agricultural 89,529 118,587 Consumer 97,218 103,690 Total loans 3,600,925 3,332,901 Allowance for credit losses ( 43,490 ) ( 43,520 ) Net loans $ 3,557,435 $ 3,289,381 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 portfoli o. During the three and nine months ended September 30, 2024, and 2023, the Company did no t purchase any pools of residential loans. As of September 30, 2024, and December 31, 2023, residential real estate loans include $ 280,919 and $ 299,448 of p urchased 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, 2024, the Company purchased $ 25,145 and $ 32,248 in loans guaranteed by governmental agencies. During the three and nine months ended September 30, 2023, the Company purchased $ 0 and $ 1,235 in loans guaranteed by governmental agencies. The unamortized purchase accounting discounts related to non-purchase credit deteriorated loans included in the loan totals abo ve are $ 5,067 with related loans of $ 269,044 at September 30, 2024, a nd $ 2,424 with related loans of $ 209,662 at December 31, 2023. Overdraft deposit accounts are reclassified and included in consumer loans above. These accounts totaled $ 374 at September 30, 2024, and $ 387 at December 31, 2023. The following tables present the activity in the allowance for credit losses by class for the three month periods ended September 30, 2024, and 2023. September 30, 2024 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 14,492 $ 16,407 $ 8,066 $ 2,254 $ 522 $ 1,746 $ 43,487 Provision for credit losses 737 247 ( 59 ) ( 40 ) ( 43 ) 341 1,183 Initial PCD on Acquired loans — 9 43 330 22 — 404 Loans charged-off — ( 930 ) ( 352 ) ( 23 ) ( 1 ) ( 474 ) ( 1,780 ) Recoveries 7 76 22 14 22 55 196 Total ending allowance balance $ 15,236 $ 15,809 $ 7,720 $ 2,535 $ 522 $ 1,668 $ 43,490 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 The following tables present the activity in the allowance for credit losses by class for the nine month periods ended September 30, 2024, and 2023. September 30, 2024 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 13,476 $ 17,954 $ 7,784 $ 1,718 $ 995 $ 1,593 $ 43,520 Provision for credit losses 1,741 227 53 495 ( 774 ) 706 2,448 Initial PCD on Acquired loans — 128 227 330 306 9 1,000 Loans charged-off ( 19 ) ( 2,772 ) ( 385 ) ( 24 ) ( 28 ) ( 814 ) ( 4,042 ) Recoveries 38 272 41 16 23 174 564 Total ending allowance balance $ 15,236 $ 15,809 $ 7,720 $ 2,535 $ 522 $ 1,668 $ 43,490 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 The following tables present the recorded investment in loans and the balance in the allowance for credit losses by portfolio and class based on the method to determine allowance for credit loss as of September 30, 2024, and December 31, 2023. September 30, 2024 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 1,006 $ 2,373 $ 1,143 $ 815 $ 241 $ 149 $ 5,727 Collectively evaluated for credit losses 14,230 13,436 6,577 1,720 281 1,519 37,763 Total $ 15,236 $ 15,809 $ 7,720 $ 2,535 $ 522 $ 1,668 $ 43,490 Loan Balance: Individually evaluated for credit losses $ 8,956 $ 10,246 $ 4,896 $ 7,106 $ 1,769 $ 618 $ 33,591 Collectively evaluated for credit losses 1,907,907 660,419 562,167 252,481 87,760 96,600 3,567,334 Total $ 1,916,863 $ 670,665 $ 567,063 $ 259,587 $ 89,529 $ 97,218 $ 3,600,925 December 31, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 582 $ 1,644 $ 1,113 $ 674 $ 598 $ 154 $ 4,765 Collectively evaluated for credit losses 12,894 16,310 6,671 1,044 397 1,439 38,755 Total $ 13,476 $ 17,954 $ 7,784 $ 1,718 $ 995 $ 1,593 $ 43,520 Loan Balance: Individually evaluated for credit losses $ 6,031 $ 5,498 $ 7,495 $ 4,672 $ 3,598 $ 669 $ 27,963 Collectively evaluated for credit losses 1,753,824 592,829 548,833 191,442 114,989 103,021 3,304,938 Total $ 1,759,855 $ 598,327 $ 556,328 $ 196,114 $ 118,587 $ 103,690 $ 3,332,901 The following tables present information related to nonaccrual loans at September 30, 2024, and December 31, 2023. September 30, 2024 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 5,104 $ 4,533 $ — Commercial and industrial 1 — — Residential real estate 359 — — Agricultural real estate 3,641 3,027 — Agricultural — — — Consumer 35 — — Subtotal 9,140 7,560 — With an allowance recorded: Commercial real estate 4,474 4,248 988 Commercial and industrial 14,039 9,772 2,246 Residential real estate 5,126 4,594 1,126 Agricultural real estate 5,844 3,990 810 Agricultural 892 538 64 Consumer 636 576 143 Subtotal 31,011 23,718 5,377 Total $ 40,151 $ 31,278 $ 5,377 December 31, 2023 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 3,948 $ 3,376 $ — Commercial and industrial 2,925 — — Residential real estate 21 — — Agricultural real estate 1,342 948 — Agricultural 2,303 — — Consumer 23 — — Subtotal 10,562 4,324 — With an allowance recorded: Commercial real estate 2,297 2,071 455 Commercial and industrial 8,452 5,041 1,335 Residential real estate 7,605 7,251 1,086 Agricultural real estate 4,753 3,266 660 Agricultural 2,946 2,470 481 Consumer 689 603 150 Subtotal 26,742 20,702 4,167 Total $ 37,304 $ 25,026 $ 4,167 The tables below present average recorded investment and interest income related to nonaccrual loans for the three and nine months ended September 30, 2024, and 2023. 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, 2024 September 30, 2023 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial real estate $ 3,948 $ — $ 1,749 $ — Commercial and industrial — — 628 — Residential real estate — — — — Agricultural real estate 3,068 — 1,301 — Agricultural 273 — — — Consumer — — 1 — Subtotal 7,289 — 3,679 — With an allowance recorded: Commercial real estate 3,892 52 1,158 14 Commercial and industrial 8,104 110 4,467 19 Residential real estate 4,683 15 3,020 8 Agricultural real estate 3,656 4 1,822 — Agricultural 605 — 2,548 2 Consumer 687 5 507 11 Subtotal 21,627 186 13,522 54 Total $ 28,916 $ 186 $ 17,201 $ 54 As of and for the nine months ended September 30, 2024 September 30, 2023 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial real estate $ 3,660 $ 55 $ 1,802 $ — Commercial and industrial 498 — 314 1 Residential real estate — 1 6 1 Agricultural real estate 2,007 122 937 — Agricultural 136 5 — — Consumer — — — — Subtotal 6,301 183 3,059 2 With an allowance recorded: Commercial real estate 3,131 61 1,000 14 Commercial and industrial 6,501 116 5,064 21 Residential real estate 5,096 25 3,077 12 Agricultural real estate 3,465 5 1,621 1 Agricultural 1,590 1 2,872 2 Consumer 687 7 445 11 Subtotal 20,470 215 14,079 61 Total $ 26,771 $ 398 $ 17,138 $ 63 The following tables present the aging of the recorded investment in past due loans as of September 30, 2024, and December 31, 2023, by portfolio and class of loans. September 30, 2024 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 3,679 $ 622 $ 49 $ 8,781 $ 1,903,732 $ 1,916,863 Commercial and industrial 1,106 360 — 9,772 659,427 670,665 Residential real estate 1,745 599 — 4,594 560,125 567,063 Agricultural real estate 904 390 157 7,017 251,119 259,587 Agricultural 188 96 — 538 88,707 89,529 Consumer 579 238 — 576 95,825 97,218 Total $ 8,201 $ 2,305 $ 206 $ 31,278 $ 3,558,935 $ 3,600,925 December 31, 2023 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 2,397 $ 198 $ 189 $ 5,447 $ 1,751,624 $ 1,759,855 Commercial and industrial 1,853 2,713 71 5,041 588,649 598,327 Residential real estate 1,444 676 — 7,251 546,957 556,328 Agricultural real estate 949 — — 4,214 190,951 196,114 Agricultural 559 65 19 2,470 115,474 118,587 Consumer 443 118 — 603 102,526 103,690 Total $ 7,645 $ 3,770 $ 279 $ 25,026 $ 3,296,181 $ 3,332,901 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. 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 analysis performed at September 30, 2024, the risk category of loans by type and year of origination is as follows. September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 292,926 $ 217,178 $ 353,776 $ 177,713 $ 165,943 $ 212,452 $ 482,690 $ 774 $ 1,903,452 Special mention 117 — — — — 380 141 — 638 Substandard 248 461 2,723 3,905 581 4,467 352 36 12,773 Doubtful — — — — — — — — — Total commercial real estate $ 293,291 $ 217,639 $ 356,499 $ 181,618 $ 166,524 $ 217,299 $ 483,183 $ 810 $ 1,916,863 Commercial and industrial Risk rating Pass $ 90,369 $ 90,257 $ 80,228 $ 40,290 $ 64,923 $ 29,131 $ 255,361 $ 1,760 $ 652,319 Special mention 12 — 135 — — 884 100 — 1,131 Substandard 1,633 1,485 291 340 3,350 1,863 8,175 — 17,137 Doubtful — — — — — 78 — — 78 Total commercial and industrial $ 92,014 $ 91,742 $ 80,654 $ 40,630 $ 68,273 $ 31,956 $ 263,636 $ 1,760 $ 670,665 Residential real estate Risk rating Pass $ 16,826 $ 34,985 $ 36,903 $ 266,444 $ 8,078 $ 136,362 $ 61,172 $ 631 $ 561,401 Special mention — — — — — 305 72 — 377 Substandard — 149 201 355 125 3,582 828 45 5,285 Doubtful — — — — — — — — — Total residential real estate $ 16,826 $ 35,134 $ 37,104 $ 266,799 $ 8,203 $ 140,249 $ 62,072 $ 676 $ 567,063 Agricultural real estate Risk rating Pass $ 37,491 $ 19,174 $ 29,675 $ 15,011 $ 19,884 $ 38,148 $ 91,335 $ 275 $ 250,993 Special mention 1,683 — 150 — — — 494 — 2,327 Substandard — 2,175 16 266 85 3,486 239 — 6,267 Doubtful — — — — — — — — — Total agricultural real estate $ 39,174 $ 21,349 $ 29,841 $ 15,277 $ 19,969 $ 41,634 $ 92,068 $ 275 $ 259,587 Agricultural Risk rating Pass $ 11,328 $ 4,755 $ 5,725 $ 3,337 $ 7,426 $ 2,816 $ 52,693 $ 52 $ 88,132 Special mention — — — — — 32 — — 32 Substandard 34 160 2 427 414 155 173 — 1,365 Doubtful — — — — — — — — — Total agricultural $ 11,362 $ 4,915 $ 5,727 $ 3,764 $ 7,840 $ 3,003 $ 52,866 $ 52 $ 89,529 Consumer Risk rating Pass $ 34,513 $ 19,923 $ 16,266 $ 6,719 $ 3,128 $ 2,934 $ 13,156 $ — $ 96,639 Special mention — — — — — — — — — Substandard — 126 214 154 50 35 — — 579 Doubtful — — — — — — — — — Total consumer $ 34,513 $ 20,049 $ 16,480 $ 6,873 $ 3,178 $ 2,969 $ 13,156 $ — $ 97,218 Total loans Risk rating Pass $ 483,453 $ 386,272 $ 522,573 $ 509,514 $ 269,382 $ 421,843 $ 956,407 $ 3,492 $ 3,552,936 Special mention 1,812 — 285 — — 1,601 807 — 4,505 Substandard 1,915 4,556 3,447 5,447 4,605 13,588 9,767 81 43,406 Doubtful — — — — — 78 — — 78 Total loans $ 487,180 $ 390,828 $ 526,305 $ 514,961 $ 273,987 $ 437,110 $ 966,981 $ 3,573 $ 3,600,925 Based on the analysis performed at December 31, 2023, the risk category of loans by type and year of origination is as follows. December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 212,229 $ 379,233 $ 253,837 $ 179,935 $ 75,472 $ 186,073 $ 461,346 $ 753 $ 1,748,878 Special mention 257 — 119 — — 399 — — 775 Substandard 84 2,501 3,481 256 1,463 2,336 81 — 10,202 Doubtful — — — — — — — — — Total commercial real estate $ 212,570 $ 381,734 $ 257,437 $ 180,191 $ 76,935 $ 188,808 $ 461,427 $ 753 $ 1,759,855 Commercial and industrial Risk rating Pass $ 128,598 $ 110,817 $ 54,416 $ 49,557 $ 29,931 $ 7,293 $ 204,237 $ 1,780 $ 586,629 Special mention — — 15 — — 992 — — 1,007 Substandard 1,317 468 230 2,922 237 2,171 3,346 — 10,691 Doubtful — — — — — — — — — Total commercial and industrial $ 129,915 $ 111,285 $ 54,661 $ 52,479 $ 30,168 $ 10,456 $ 207,583 $ 1,780 $ 598,327 Residential real estate Risk rating Pass $ 35,040 $ 29,766 $ 277,611 $ 5,183 $ 12,506 $ 130,144 $ 57,699 $ 1,065 $ 549,014 Special mention — — — — — — — — — Substandard — 213 187 22 156 1,960 4,710 66 7,314 Doubtful — — — — — — — — — Total residential real estate $ 35,040 $ 29,979 $ 277,798 $ 5,205 $ 12,662 $ 132,104 $ 62,409 $ 1,131 $ 556,328 Agricultural real estate Risk rating Pass $ 22,368 $ 26,762 $ 17,987 $ 18,551 $ 10,653 $ 20,039 $ 74,010 $ 289 $ 190,659 Special mention 903 158 — — — 164 605 — 1,830 Substandard 40 — 24 — 101 3,423 37 — 3,625 Doubtful — — — — — — — — — Total agricultural real estate $ 23,311 $ 26,920 $ 18,011 $ 18,551 $ 10,754 $ 23,626 $ 74,652 $ 289 $ 196,114 Agricultural Risk rating Pass $ 12,424 $ 7,363 $ 4,815 $ 7,148 $ 1,385 $ 3,809 $ 78,285 $ 55 $ 115,284 Special mention — — — — — 33 9 — 42 Substandard 39 10 464 629 1,861 52 206 — 3,261 Doubtful — — — — — — — — — Total agricultural $ 12,463 $ 7,373 $ 5,279 $ 7,777 $ 3,246 $ 3,894 $ 78,500 $ 55 $ 118,587 Consumer Risk rating Pass $ 47,019 $ 24,620 $ 10,384 $ 4,841 $ 1,281 $ 2,885 $ 12,035 $ 1 $ 103,066 Special mention — — — — — — — — — Substandard 50 241 163 98 49 23 — — 624 Doubtful — — — — — — — — — Total consumer $ 47,069 $ 24,861 $ 10,547 $ 4,939 $ 1,330 $ 2,908 $ 12,035 $ 1 $ 103,690 Total loans Risk rating Pass $ 457,678 $ 578,561 $ 619,050 $ 265,215 $ 131,228 $ 350,243 $ 887,612 $ 3,943 $ 3,293,530 Special mention 1,160 158 134 — — 1,588 614 — 3,654 Substandard 1,530 3,433 4,549 3,927 3,867 9,965 8,380 66 35,717 Doubtful — — — — — — — — — Total loans $ 460,368 $ 582,152 $ 623,733 $ 269,142 $ 135,095 $ 361,796 $ 896,606 $ 4,009 $ 3,332,901 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, 2024. September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Revolving Loans Total Commercial real estate Gross charge-offs $ — $ — $ ( 17 ) $ — $ — $ — $ ( 2 ) $ — $ ( 19 ) Gross recoveries — — 8 — 1 28 1 — 38 Net charge-offs $ — $ — $ ( 9 ) $ — $ 1 $ 28 $ ( 1 ) $ — $ 19 Commercial and industrial Gross charge-offs $ — $ ( 31 ) $ ( 360 ) $ ( 124 ) $ ( 194 ) $ ( 770 ) $ ( 1,293 ) $ — $ ( 2,772 ) Gross recoveries — — 125 13 20 56 57 1 272 Net charge-offs $ — $ ( 31 ) $ ( 235 ) $ ( 111 ) $ ( 174 ) $ ( 714 ) $ ( 1,236 ) $ 1 $ ( 2,500 ) Residential real estate Gross charge-offs $ — $ — $ ( 337 ) $ ( 2 ) $ — $ ( 21 ) $ ( 25 ) $ — $ ( 385 ) Gross recoveries — — — 1 — 36 4 — 41 Net charge-offs $ — $ — $ ( 337 ) $ ( 1 ) $ — $ 15 $ ( 21 ) $ — $ ( 344 ) Agricultural real estate Gross charge-offs $ — $ — $ ( 11 ) $ ( 12 ) $ ( 1 ) $ — $ — $ — $ ( 24 ) Gross recoveries 4 — 10 — — 2 — — 16 Net charge-offs $ 4 $ — $ ( 1 ) $ ( 12 ) $ ( 1 ) $ 2 $ — $ — $ ( 8 ) Agricultural Gross charge-offs $ — $ ( 2 ) $ ( 25 ) $ ( 1 ) $ — $ — $ — $ — $ ( 28 ) Gross recoveries — — 22 1 — — — — 23 Net charge-offs $ — $ ( 2 ) $ ( 3 ) $ — $ — $ — $ — $ — $ ( 5 ) Consumer Gross charge-offs $ ( 133 ) $ ( 82 ) $ ( 207 ) $ ( 158 ) $ ( 42 ) $ ( 145 ) $ ( 47 ) $ — $ ( 814 ) Gross recoveries 4 7 19 42 8 83 11 — 174 Net charge-offs $ ( 129 ) $ ( 75 ) $ ( 188 ) $ ( 116 ) $ ( 34 ) $ ( 62 ) $ ( 36 ) $ — $ ( 640 ) Total loans Gross charge-offs $ ( 133 ) $ ( 115 ) $ ( 957 ) $ ( 297 ) $ ( 237 ) $ ( 936 ) $ ( 1,367 ) $ — $ ( 4,042 ) Gross recoveries 8 7 184 57 29 205 73 1 564 Net charge-offs $ ( 125 ) $ ( 108 ) $ ( 773 ) $ ( 240 ) $ ( 208 ) $ ( 731 ) $ ( 1,294 ) $ 1 $ ( 3,478 ) 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 following table presents the amortized cost basis of loans at September 30, 2024, and 2023, that were both experiencing financial difficulty and modified during the three months ended September 30, 2024, and 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, 2024 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 $ 30 $ 443 $ — $ 9,635 $ 10,108 0.53 % Commercial and industrial — — — — — 0.00 % Residential real estate — — — — — 0.00 % Agricultural real estate — 1,070 — 858 1,928 0.74 % Agricultural — 1,175 — 720 1,895 2.12 % Consumer — — — — — 0.00 % Total $ 30 $ 2,688 $ — $ 11,213 $ 13,931 0.39 % 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 $ — $ — $ — $ — $ — 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, 2024, and 2023, that were both experiencing financial difficulty and modified during the nine months ended September 30, 2024, and 2023, by class and by type of modification. September 30, 2024 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 $ — $ 947 $ — $ 10,229 $ 11,176 0.58 % Commercial and industrial 3,631 2,059 — — 5,690 0.85 % Residential real estate — — — — — 0.00 % Agricultural real estate — 1,454 — 858 2,312 0.89 % Agricultural — 1,175 — 720 1,895 2.12 % Consumer — — — — — 0.00 % Total $ 3,631 $ 5,635 $ — $ 11,807 $ 21,073 0.59 % 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, 202 4, and 2023, there were $ 1,813 and $ 796 in commitments to lend additional amounts on these loans. At modification date, 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 twelve months ended September 30, 2024, and 2023. September 30, 2024 30 - 59 Days Past Due 60 - 89 Days Past Due Greater Than 89 days Past Due Total Past Due Commercial real estate $ 36 $ 643 $ — $ 679 Commercial and industrial — — 145 145 Residential real estate — — — — Agricultural real estate — — — — Agricultural — — — — Consumer — — — — Total $ 36 $ 643 $ 145 $ 824 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, 2024, and 2023. September 30, 2024 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension in Years Commercial real estate $ — — % 0.31 Commercial and industrial — — % — Residential real estate — — % — Agricultural real estate — — % 6.18 Agricultural — — % 0.27 Consumer — — % — Total loans $ — — % 0.77 September 30, 2023 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension 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, 2024, and 2023. September 30, 2024 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension in Years Commercial real estate $ — — % 0.31 Commercial and industrial — — % 0.84 Residential real estate — — % — Agricultural real estate — — % 5.29 Agricultural — — % 0.27 Consumer — — % — Total loans $ — — % 0.75 September 30, 2023 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension 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, 2024, and December 31, 2023. Allowance for September 30, 2024 December 31, 2023 Commercial real estate $ 271 $ 285 Commercial and industrial 1,204 1,053 Agricultural real estate 1 2 Residential real estate 65 35 Agricultural 4 3 Consumer 11 247 Total allowance for credit losses $ 1,556 $ 1,625

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2024
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 or one-month SOFR plus a spread to the index and pays a fixed-rate cash flow equal to the customer loan rate. At September 30, 2024, the portfolio of interest rate swa ps had a weighted average maturity of 6.17 years, a weighted average pay rate of 4.60 % and a weighted average rate received of 8.37 %. At December 31, 2023, the portfolio of interest rate swaps had a weighted average maturity of 6.9 years, a weighted average pay rate of 4.60 % and a weighted average rate received of 8.50 %. Interest Rate Swaps Designated as Cash Flow Hedges The Company has entered into cash flow hedges to hedge future cash flows related to subordinated debt and Federal Home Loan Bank advances interest expense and adjustable rate loans interest income. These agreements are designated as cash flow hedges and are marked to market through other comprehensive income. The following table lists the cash flow hedges at September 30, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Weighted average Weighted average pay rate Weighted average rate received Weighted average Weighted average pay rate Weighted average rate received Subordinated debt hedges 11.0 2.81 % 7.40 % 11.7 2.80 % 7.43 % Variable rate FHLB advance hedges 1.5 3.59 % 4.84 % 2.2 3.58 % 5.35 % Prime based receivable loan hedges — — % — % 0.2 8.50 % 5.60 % Total cash flow hedges 2.1 3.54 % 5.02 % 1.4 6.43 % 5.56 % 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, 2024, this portfolio of interest rate swaps had a weighted average maturity of 4.23 years, weighted average pay rate of 7.40 % and a weighted average rate received of 7.52 %. At December 31, 2023, this portfolio of interest rate swaps had a weighted average maturity of 4.63 years, weighted average pay rate of 8.31 % and weighted average rate received of 8.46 %. 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, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Notional Derivative Derivative Notional Derivative Derivative Derivatives designated as hedging instruments: Interest rate swaps $ 14,698 $ 1,213 $ — $ 15,461 $ 1,580 $ — Derivatives designated as cash flow hedges: Interest rate swaps 107,500 3,127 2,901 257,500 1,976 631 Total derivatives designated as hedging relationships 122,198 4,340 2,901 272,961 3,556 631 Derivatives not designated as hedging instruments: Interest rate swaps 203,169 1,796 58 180,911 3,446 3,025 Total derivatives not designated as hedging 203,169 1,796 58 180,911 3,446 3,025 Total $ 325,367 6,136 2,959 $ 453,872 7,002 3,656 Cash collateral — 4,474 — 5,952 Netting adjustments ( 4,935 ) ( 4,935 ) ( 6,406 ) ( 6,406 ) Net amount presented in Balance Sheet $ 1,201 $ 2,498 $ 596 $ 3,202 The table below lists designated and qualifying hedged items in fair value hedges at September 30, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 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 $ 15,325 $ ( 1,439 ) $ ( 410 ) $ 15,795 $ ( 1,826 ) $ ( 446 ) Total $ 15,325 $ ( 1,439 ) $ ( 410 ) $ 15,795 $ ( 1,826 ) $ ( 446 ) 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, 2024, and 2023, the Company recorded net gains (losses) on derivatives and hedging activities as shown in the table below. Three Months Ended Nine Months Ended 2024 2023 2024 2023 Derivatives designated as hedging instruments: Interest rate swaps $ 10 $ ( 5 ) $ 16 $ 5 Total net gain (loss) related to derivatives designated as hedging instruments 10 ( 5 ) 16 5 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 10 ( 5 ) 16 5 Derivatives not designated as hedging instruments: Economic hedges: Interest rate swaps ( 114 ) 203 105 407 Total net gains (losses) related to derivatives not ( 114 ) 203 105 407 Net gains (losses) on derivatives and hedging activities $ ( 104 ) $ 198 $ 121 $ 412 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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ ( 447 ) $ 457 $ 10 $ 246 Total $ ( 447 ) $ 457 $ 10 $ 246 September, 2023 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ 133 $ ( 138 ) $ ( 5 ) $ 247 Total $ 133 $ ( 138 ) $ ( 5 ) $ 247 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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ ( 335 ) $ 351 $ 16 $ 478 Total $ ( 335 ) $ 351 $ 16 $ 478 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 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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable hedges $ — $ — $ — FHLB advance hedges ( 1,740 ) ( 1,323 ) 430 Subordinated note hedges ( 373 ) ( 277 ) 86 Total $ ( 2,113 ) $ ( 1,600 ) $ 516 September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable hedges $ 1,035 $ 781 $ ( 1,083 ) FHLB advance hedges 545 412 421 Subordinated note hedges 414 311 92 Total $ 1,994 $ 1,504 $ ( 570 ) 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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable hedges $ 1,159 $ 876 $ ( 1,267 ) FHLB advance hedges ( 771 ) ( 582 ) 1,304 Subordinated note hedges ( 177 ) ( 131 ) 261 Total $ 211 $ 163 $ 298 September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable 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 )

LEASE OBLIGATIONS

LEASE OBLIGATIONS	9 Months Ended
	Sep. 30, 2024
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, 2024, and December 31, 2023, are listed below. September 30, 2024 Right-of-Use Lease Weighted Weighted Operating Leases Land and building leases $ 3,729 $ 3,728 12.5 3.30 % Total operating leases $ 3,729 $ 3,728 12.5 3.30 % December 31, 2023 Right-of-Use Lease Weighted Weighted Operating Leases Land and building leases $ 3,291 $ 3,307 14.8 3.00 % Total operating leases $ 3,291 $ 3,307 14.8 3.00 % Operating lease costs for the three and nine months ended September 30, 2024, and 2023, are listed below. Three Months Ended Nine Months Ended 2024 2023 2024 2023 Operating lease cost $ 164 $ 177 $ 439 $ 585 Short-term lease cost — — — — Variable lease cost 14 34 57 62 Total operating lease cost $ 178 $ 211 $ 496 $ 647 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, 2024. 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 $ 578 Due after one year through two years 623 Due after two years through three years 578 Due after three years through four years 484 Due after four years through five years 284 Thereafter 2,045 Total undiscounted cash flows 4,592 Discount on cash flows ( 864 ) Total operating lease liability $ 3,728

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2024
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, 2024, and December 31, 2023, are listed below. September 30, December 31, Federal funds purchased $ — $ — Retail repurchase agreements 38,196 43,582 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 fai r value of $ 40,070 and $ 47,282 at September 30, 2024, and December 31, 2023 . 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, 2024, and December 31, 2023. September 30, December 31, Average daily balance during the period $ 42,213 $ 43,469 Average interest rate during the period 1.81 % 1.13 % Maximum month-end balance year-to-date $ 47,312 $ 46,798 Weighted average interest rate at period-end 1.62 % 1.69 % 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, 2024, and December 31, 2023, are as follows. September 30, December 31, 2023 Federal Home Loan Bank line of credit advances $ 195,997 $ — Federal Home Loan Bank fixed-rate term advances 100,000 100,000 Total Federal Home Loan Bank advances $ 295,997 $ 100,000 At September 30, 2024, and December 31, 2023, the Company had un-disbursed advance commitments (letters of credit ) with the Federal Home Loan Bank of $ 45,256 and $ 39,922 . 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 $ 842,086 and securities of $ 84,148 for a total of $ 926,234 at September 30, 2024, and qualifying loans of $ 846,601 and securities of $ 65,209 for a total of $ 911,810 at December 31, 2023. Based on this collateral and the Company’s holdings of Federal Home Loan Bank stock, the Company was eligible to borrow an additional $ 583,927 and $ 770,711 at September 30, 2024, and December 31, 2023. Federal Reserve Bank borrowings At September 30, 2024, and December 31, 2023, the Company had a borrowing capacity of $ 338,743 and $ 471,569 , for which the Company has pledged loans with an outstanding balanc e of $ 379,309 and $ 394,810 and securities with a fair value of $ 9,520 and $ 155,934 . At December 31, 2023 the Company held $ 140,000 in borrowings secure d from this facility under the Federal Reserve's Bank Term Funding Program with a rate of 4.38 % and maturity date of March 22, 2024. The Company repaid this borrowing at maturity and there were no outstanding borrowings at September 30, 2024. Bank stock loan The Company entered into an agreement with an unaffiliated financial institution that provided for an initial 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 remained 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. The loan was renewed and amended on February 10, 2024, with the same terms as the previous renewal and a new maturity date of February 10, 2025. There were no outstanding principal balances on the bank stock loan at September 30, 2024, and December 31, 2023 . 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, 2024, and December 31, 2023, are listed below. September 30, December 31, Subordinated debentures $ 23,857 $ 23,594 Subordinated notes 73,479 73,327 Total $ 97,336 $ 96,921 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 July 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. Th ese 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. T hese trust preferred securities are mandatorily redeemable upon maturity on September 15, 2035 , or upon earlier redemption. Subordinated debentures as of September 30, 2024, and December 31, 2023, are listed below. September 30, Weighted Average Rate Weighted Average Term in Years CTII subordinated debentures $ 10,310 7.56 % 10.5 CTIII subordinated debentures 5,155 7.10 % 12.7 CFSTI subordinated debentures 5,155 8.17 % 8.2 ASBSTI subordinated debentures 7,732 7.01 % 11.0 Total contractual balance 28,352 Fair market value adjustments ( 4,495 ) Total subordinated debentures $ 23,857 December 31, Weighted Average Rate Weighted Average Term in Years CTII subordinated debentures $ 10,310 7.66 % 11.3 CTIII subordinated debentures 5,155 7.54 % 13.5 CFSTI subordinated debentures 5,155 8.87 % 9.0 ASBSTI subordinated debentures 7,732 7.45 % 11.7 Total contractual balance 28,352 Fair market value adjustments ( 4,758 ) Total subordinated debentures $ 23,594 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, 2024, are listed below. September 30, Weighted Average Rate Weighted Average Term in Years Subordinated notes $ 75,000 7.00 % 5.8 Total principal outstanding 75,000 Debt issuance cost ( 1,521 ) Total subordinated notes $ 73,479 Subordinated notes as of December 31, 2023, are listed below. December 31, Weighted Average Rate Weighted Average Term in Years Subordinated notes $ 75,000 7.00 % 6.5 Total principal outstanding 75,000 Debt issuance cost ( 1,673 ) Total subordinated notes $ 73,327 Future principal repayments Future principal repayments of the September 30, 2024, outstanding balances are as follows. Retail Repurchase Agreements FHLB Advances Subordinated Debentures Subordinated Notes FRB Borrowings Total Due in one year or less $ 38,196 $ 295,997 $ — $ — $ — $ 334,193 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 $ 38,196 $ 295,997 $ 28,352 $ 75,000 $ — $ 437,545

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2024
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, 2024, and December 31, 2023, 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, 2024, and December 31, 2023. September 30, December 31, Class A common stock – issued 20,675,614 20,460,615 Class A common stock – held in treasury ( 5,379,537 ) ( 5,016,964 ) Class A common stock – outstanding 15,296,077 15,443,651 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 expense of $ 25 and $ 94 was recorded for the three and nine months ended September, 2024. ESPP compensation expense of $ 17 and $ 94 was recorded for the three and nine months ended September 2023. 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 71 August 15, 2022 to February 14, 2023 17,508 26.18 81 February 15, 2023 to August 14, 2023 14,548 22.34 57 August 15, 2023 to February 14, 2024 16,884 21.79 65 February 15, 2024 to August 14, 2024 12,581 28.52 63 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, 2023, and 2022, 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. In July of 2023, 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 on October 1, 2023, and concluding on September 30, 2024. The repurchase program does 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 2023 and 20 24, the Company repurchased a total of 362,573 shares of the Company’s outstanding common stock at an average price paid of $ 32.71 per share. At September 30, 2024, there are 637,427 shares remaining under the program that expired on September 30, 2024. In September of 2024, the Company’s Board of Directors approved a share repurchase plan for up to 1,000,000 shares of outstanding common stock beginning on October 1, 2024, and concluding on September 30, 2025. The repurchase program does 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. Non-objection from the Federal Reserve Bank of Kansas City related to this repurchase plan was received October 7, 2024. Accumulated other comprehensive income (loss) At September 30, 2024, and December 31, 2023, 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, 2024, and December 31, 2023, are listed below. Available-for- Cash Flow Hedges Accumulated September 30, 2024 Net unrealized or unamortized gains (losses) $ ( 53,721 ) $ 1,050 $ ( 52,671 ) Tax effect 12,913 ( 254 ) 12,659 $ ( 40,808 ) $ 796 $ ( 40,012 ) December 31, 2023 Net unrealized or unamortized gains (losses) $ ( 77,548 ) $ 839 $ ( 76,709 ) Tax effect 18,995 ( 206 ) 18,789 $ ( 58,553 ) $ 633 $ ( 57,920 )

REGULATORY MATTERS

REGULATORY MATTERS	9 Months Ended
	Sep. 30, 2024
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 pa yment 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, 2024, 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, 2024, 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, 2024, and December 31, 2023, 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, 2024 Total capital to risk weighted assets Equity Bancshares, Inc. $ 616,329 14.78 % $ 437,810 10.50 % $ N/A N/A Equity Bank 587,441 14.12 % 436,964 10.50 % 416,156 10.00 % Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 497,804 11.94 % 354,417 8.50 % N/A N/A Equity Bank 542,395 13.03 % 353,732 8.50 % 332,925 8.00 % Common equity Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 473,947 11.37 % 291,873 7.00 % N/A N/A Equity Bank 542,395 13.03 % 291,309 7.00 % 270,501 6.50 % Tier 1 leverage to average assets Equity Bancshares, Inc. 497,804 9.55 % 208,427 4.00 % N/A N/A Equity Bank 542,395 10.43 % 208,067 4.00 % 260,083 5.00 % December 31, 2023 Total capital to risk weighted assets Equity Bancshares, Inc. $ 589,131 15.48 % $ 399,729 10.50 % $ N/A N/A Equity Bank 571,938 15.05 % 399,006 10.50 % 380,006 10.00 % Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 470,659 12.36 % 323,590 8.50 % N/A N/A Equity Bank 526,793 13.86 % 323,005 8.50 % 304,004 8.00 % Common equity Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 447,064 11.74 % 266,486 7.00 % N/A N/A Equity Bank 526,793 13.86 % 266,004 7.00 % 247,004 6.50 % Tier 1 leverage to average assets Equity Bancshares, Inc. 470,659 9.46 % 199,112 4.00 % N/A N/A Equity Bank 526,793 10.60 % 198,782 4.00 % 248,477 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, 2024
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 2024, and 2023. Three months ended Nine months ended September 30, September 30, September 30, September 30, Basic: Net income (loss) allocable to common stockholders $ 19,851 $ 12,341 $ 45,635 $ 36,120 Weighted average common shares outstanding 15,258,704 15,404,882 15,307,627 15,570,357 Weighted average vested restricted stock units 118 110 3,261 5,374 Weighted average shares 15,258,822 15,404,992 15,310,888 15,575,731 Basic earnings (loss) per common share $ 1.30 $ 0.80 $ 2.98 $ 2.32 Diluted: Net income (loss) allocable to common stockholders $ 19,851 $ 12,341 $ 45,635 $ 36,120 Weighted average common shares outstanding for: Basic earnings per common share 15,258,822 15,404,992 15,310,888 15,575,731 Dilutive effects of the assumed exercise of stock options 77,192 33,189 63,709 37,550 Dilutive effects of the assumed vesting of restricted stock units 114,197 66,892 92,086 76,193 Dilutive effects of the assumed exercise of ESPP purchases 1,334 2,099 1,247 2,831 Average shares and dilutive potential common shares 15,451,545 15,507,172 15,467,930 15,692,305 Diluted earnings (loss) per common share $ 1.28 $ 0.80 $ 2.95 $ 2.30 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, 2024, and 2023. Three months ended Nine months ended September 30, September 30, September 30, September 30, Stock options 288,583 280,814 152,824 268,713 Restricted stock units 148 122,074 4,916 129,160 Total antidilutive shares 288,731 402,888 157,740 397,873

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2024
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, 2024, and December 31, 2023. September 30, 2024 (Level 1) (Level 2) (Level 3) Assets: Available-for-sale securities: U.S. Government-sponsored entities $ — $ 75,190 $ — U.S. Treasury securities 85,145 — — Mortgage-backed securities Government-sponsored residential mortgage-backed securities — 606,726 — Private label residential mortgage-backed securities — 130,403 — Corporate — 58,288 — Small Business Administration loan pools — 6,561 — State and political subdivisions — 78,687 — Derivative assets: Derivative assets (included in other assets) — 6,136 — Cash collateral held by counterparty and netting adjustments ( 4,935 ) — — Total derivative assets ( 4,935 ) 6,136 — Other assets: Equity securities with readily determinable fair value 1,011 — — Total other assets 1,011 — — Total assets $ 81,221 $ 961,991 $ — Liabilities: Derivative liabilities: Derivative liabilities (included in other liabilities) $ — $ 2,959 $ — Cash collateral held by counterparty and netting adjustments ( 461 ) — — Total derivative liabilities ( 461 ) 2,959 — Total liabilities $ ( 461 ) $ 2,959 $ — December 31, 2023 (Level 1) (Level 2) (Level 3) Assets: Available-for-sale securities: U.S. Government-sponsored entities $ — $ 33,087 $ — U.S. Treasury securities 89,256 — — Mortgage-backed securities Government-sponsored residential mortgage- — 529,143 — Private label residential mortgage-backed securities — 137,841 — Corporate — 49,683 — Small Business Administration loan pools — 7,727 — State and political subdivisions — 72,911 — Derivative assets: Derivative assets (included in other assets) — 7,002 — Cash collateral held by counterparty and netting adjustments ( 6,406 ) — — Total derivative assets ( 6,406 ) 7,002 — Other assets: Equity securities with readily determinable fair value 674 — — Total other assets 674 — — Total assets $ 83,524 $ 837,394 $ — Liabilities: Derivative liabilities: Derivative liabilities (included in other liabilities) $ — $ 3,656 $ — Cash collateral held by counterparty and netting adjustments ( 454 ) — — Total derivative liabilities ( 454 ) 3,656 — Total liabilities $ ( 454 ) $ 3,656 $ — There were no material transfers between levels during the nine months ended September 30, 2024, or the year ended December 31, 2023. 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, 2024, and December 31, 2023. September 30. 2024 (Level 1) (Level 2) (Level 3) Loans individually evaluated for credit losses: Commercial real estate $ — $ — $ 3,260 Commercial and industrial — — 7,526 Residential real estate — — 3,468 Agricultural real estate — — 3,180 Other — — 907 Other real estate owned: Commercial real estate — — 2,141 Residential real estate — — 57 December 31, 2023 (Level 1) (Level 2) (Level 3) Loans individually evaluated for credit losses: Commercial real estate $ — $ — $ 1,616 Commercial and industrial — — 3,706 Residential real estate — — 6,165 Agricultural real estate — — 2,606 Other — — 2,442 Other real estate owned: Commercial real estate — — 1,061 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, 2024, or December 31, 2023. 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, 2024, and December 31, 2023. Fair Value Valuation Unobservable Range average) or Multiple of Earnings September 30, 2024 Individually evaluated real estate loans $ 16,764 Sales Adjustments for 5 % - 40 % 22 %) Individually evaluated real estate loans $ 1,577 Cost Approach Adjustments for differences between replacement cost and depreciated cost 26 % - 70 % 29 %) Individually evaluated other real estate owned $ 2,198 Sales Adjustments for 3 % - 13 % 8 %) December 31, 2023 Individually evaluated real estate loans $ 16,535 Sales Adjustments for between 3 % - 34 % 19 %) Individually evaluated other real estate owned $ 1,231 Sales Adjustments for between 7 % - 28 % 18 %) Carrying amount and estimated fair values of financial instruments at period end were as follows for September 30, 2024, and December 31, 2023. September 30, 2024 Carrying Estimated (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 235,483 $ 235,483 $ 235,483 $ — $ — Available-for-sale securities 1,041,000 1,041,000 85,145 955,855 — Held-to-maturity securities 5,408 5,610 — 5,610 — Loans held for sale 901 901 — 901 — Loans, net of allowance for credit losses 3,557,435 3,511,452 — — 3,511,452 Federal Reserve Bank and Federal Home 34,429 34,429 — 34,429 — Interest receivable 28,398 28,398 — 28,398 — Derivative assets 6,136 6,136 — 6,136 — Cash collateral held by derivative counterparty ( 4,935 ) ( 4,935 ) ( 4,935 ) — — Total derivative assets 1,201 1,201 ( 4,935 ) 6,136 — Equity securities with readily determinable fair value 1,011 1,011 1,011 — — Total assets $ 4,905,266 $ 4,859,485 $ 316,704 $ 1,031,329 $ 3,511,452 Financial liabilities: Deposits $ 4,362,944 $ 4,359,686 $ — $ 4,359,686 $ — Federal funds purchased and retail 38,196 38,196 — 38,196 — Federal Home Loan Bank advances 295,997 295,997 — 295,997 — Subordinated debentures 23,857 23,857 — 23,857 — Subordinated notes 73,479 72,729 — 72,729 — Contractual obligations 19,683 19,683 — 19,683 — Interest payable 8,775 8,775 — 8,775 — Derivative liabilities 2,959 2,959 — 2,959 — Cash collateral held by derivative counterparty ( 461 ) ( 461 ) ( 461 ) — — Total derivative liabilities 2,498 2,498 ( 461 ) 2,959 — Total liabilities $ 4,825,429 $ 4,821,421 $ ( 461 ) $ 4,821,882 $ — December 31, 2023 Carrying Estimated (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 379,099 $ 379,099 $ 379,099 $ — $ — Available-for-sale securities 919,648 919,648 89,256 830,392 — Held-to-maturity securities 2,209 2,250 — 2,250 — Loans held for sale 476 476 — 476 — Loans, net of allowance for credit losses 3,289,381 3,227,789 — — 3,227,789 Federal Reserve Bank and Federal Home 20,608 20,608 — 20,608 — Interest receivable 25,497 25,497 — 25,497 — Derivative assets 7,002 7,002 — 7,002 — Cash collateral held by derivative counterparty ( 6,406 ) ( 6,406 ) ( 6,406 ) — — Total derivative assets 596 596 ( 6,406 ) 7,002 — Equity securities with readily determinable fair value 674 674 674 — — Total assets $ 4,638,188 $ 4,576,637 $ 462,623 $ 886,225 $ 3,227,789 Financial liabilities: Deposits $ 4,145,455 $ 4,140,501 $ — $ 4,140,501 $ — Federal funds purchased and retail 43,582 43,582 — 43,582 — Federal Home Loan Bank advances 100,000 100,000 — 100,000 — Federal Reserve Bank Borrowings 140,000 140,000 — 140,000 — Subordinated debentures 23,594 23,594 — 23,594 — Subordinated notes 73,327 71,827 — 71,827 — Contractual obligations 19,315 19,315 — 19,315 — Interest payable 9,180 9,180 — 9,180 — Derivative liabilities 3,656 3,656 — 3,656 — Cash collateral held by derivative counterparty ( 454 ) ( 454 ) ( 454 ) — — Total derivative liabilities 3,202 3,202 ( 454 ) 3,656 — Total liabilities $ 4,557,655 $ 4,551,201 $ ( 454 ) $ 4,551,655 $ — 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, 2024
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, 2024, and December 31, 2023, were as follows. September 30, 2024 December 31, 2023 Fixed Variable Fixed Variable Commitments to make loans $ 39,590 $ 402,556 $ 47,465 $ 343,715 Mortgage loans in the process of origination 391 2,208 4,574 357 Unused lines of credit 166,965 407,829 124,893 355,270 At September 30, 2024, the fixed rate 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, 2024, and December 31, 2023, were as follows. September 30, 2024 December 31, 2023 Fixed Variable Fixed Variable Standby letters of credit $ 17,104 $ 28,645 $ 18,145 $ 30,680

LEGAL MATTERS

LEGAL MATTERS	9 Months Ended
	Sep. 30, 2024
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 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 28, 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, 2024
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, which for the three and nine months ended September 30, 2024, include the liquidation of a preferred equity interest taken as resolution of a problem loan relationship that resulted in an $ 8,500 gain, 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, 2024, and 2023. Three Months Ended Nine Months Ended 2024 2023 2024 2023 Non-interest income Service charges and fees $ 2,424 $ 2,690 $ 7,534 $ 7,888 Debit card income 2,665 2,591 7,733 7,798 Mortgage banking (a) 287 226 720 527 Increase in bank-owned life insurance (a) 1,344 794 3,083 3,134 Net gain (loss) on acquisitions (a) 831 — 2,131 — Net gain (loss) from securities transactions (a) 206 ( 1 ) 222 ( 1,291 ) Other Investment referral income 109 101 395 307 Trust income 412 291 1,115 799 Insurance sales commissions 166 264 309 405 Recovery on zero-basis purchased loans (a) 5 2 4,378 515 Income (loss) from equity method investments (a) — ( 56 ) ( 87 ) ( 167 ) Other non-interest income related to loans 856 1,828 2,969 4,340 Other non-interest income not related to (a) 12 5 ( 496 ) 30 Total other non-interest income 1,560 2,435 8,583 6,229 Total $ 9,317 $ 8,735 $ 30,006 $ 24,285 (a) Not within the scope of ASC 606.

BUSINESS COMBINATIONS AND BRANC

BUSINESS COMBINATIONS AND BRANCH SALES	9 Months Ended
	Sep. 30, 2024
Business Combinations [Abstract]
BUSINESS COMBINATIONS AND BRANCH SALES	NOTE 14 – BUSINESS COMBINATI ONS AND BRANCH SALES At close of business on February 9, 2024, the Company acquired 100 % of the outstanding common shares of Rockhold BanCorp ("Rockhold"), the holding company of the Bank of Kirksville (“BOK”), based in Kirksville, Mi ssouri. Results of operations of BOK were included in the Company’s results of operations beginning February 10, 2024. Acquisition-related costs associated with this acquisition were $ 79 ($ 60 on an after-tax basis) and are included in merger expense in the Company’s income statement for the nine months ended September 30, 2024. Information necessary to recognize the fair value of assets acquired and liabilities assumed is currently still on-going. The acquisition was and expansion to the Company's current footprint in Missouri with the addition of eight branch locations in the Kirksville area. The following table summarizes the amounts of assets acquired and liabilities assumed by BOK on February 9, 2024. Fair value of consideration: Cash $ 44,304 $ 44,304 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and due from banks $ 105,218 Available-for-sale securities 164,629 Loans 118,131 Premises and equipment 3,473 Core deposit intangible 11,530 Other assets 3,255 Total assets acquired 406,236 Deposits 349,777 Federal funds purchased and retail repurchase agreements 8,818 Interest payable and other liabilities 2,037 Total liabilities assumed 360,632 Total identifiable net assets 45,604 Bargain purchase gain ( 1,300 ) $ 44,304 The following tables reconcile the par value of BOK loan portfolio as of the purchase date to the fair value indicated in the table above. For non-purchase credit deteriorated assets, the entire fair value adjustment including both interest and credit related components is recorded as an adjustment to par (“Fair Value Marks”) and reflected as an adjustment to the carrying value of that asset within the Consolidated Balance Sheet. Following purchase, an ACL is also established for these non-purchase credit deteriorated assets which is not reflected in this table as it is accounted for outside of the business combination. For purchase-credit deteriorated assets, as required by CECL, the fair value mark is divided between an adjustment to par (“Non-Credit Rate Marks”) and an addition to the ACL (“Credit Marks in ACL”). The addition to ACL is based on the application of management’s CECL methodology to the individual loans. Non-Purchase Credit Deteriorated Loans Loan Par Value Fair Value Marks Purchase Price Commercial real estate $ 1,959 $ ( 85 ) $ 1,874 Commercial and industrial 32,300 ( 578 ) 31,722 Residential real estate 42,318 ( 1,182 ) 41,136 Agricultural 37,641 ( 949 ) 36,692 Consumer 1,373 ( 36 ) 1,337 Total non-PCD loans $ 115,591 $ ( 2,830 ) $ 112,761 Purchase Credit Deteriorated Loans Loan Par Value Discounts from Other Factors Excluding ACL Credit Marks Purchase Price Commercial and industrial $ 1,366 $ ( 178 ) $ ( 119 ) $ 1,069 Residential real estate 2,044 ( 210 ) ( 183 ) 1,651 Agricultural 3,316 ( 472 ) ( 284 ) 2,560 Consumer 115 ( 15 ) ( 10 ) 90 Total PCD loans $ 6,841 $ ( 875 ) $ ( 596 ) $ 5,370 Total Purchased Loans Purchase Price Non-Purchase Credit Deteriorated Loans $ 112,761 Purchase Credit Deteriorated Loans 5,370 Total loans $ 118,131 At close of business on July 1, 2024, the Company acquired 100 % of the outstanding common shares of KansasLand Bancshares, Inc. ("KansasLand"), the holding company of KansasLand Bank (“KSL”), which has two branch locations in Quinter and Americus, Kansas. Results of operations of KSL were included in the Company’s results of operations beginning July 2, 2024. Acquisition-related costs associated with this acqu isition were $ 538 ($ 409 on an after-tax basis) and are included in merger expense in the Company’s income statement for the nine months ended September 30, 2024. Information necessary to recognize the fair value of assets acquired and liabilities assumed is currently still on-going. The acquisition was and expansion to the Company's current footprint in Western Kansas with the addition of two branch locations. The following table summarizes the amounts of assets acquired and liabilities assumed by KSL on July 1, 2024. Fair value of consideration: Cash $ 100 $ 100 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and due from banks $ 1,361 Available-for-sale securities 20,004 Loans 27,926 Premises and equipment 372 Core deposit intangible 506 Other assets 1,764 Total assets acquired 51,933 Deposits 42,418 Federal funds purchased and retail repurchase agreements 780 Federal Home Loan Bank advances 7,049 Bank stock loan 691 Interest payable and other liabilities 64 Total liabilities assumed 51,002 Total identifiable net assets 931 Bargain purchase gain ( 831 ) $ 100 The following tables reconcile the par value of KSL loan portfolio as of the purchase date to the fair value indicated in the table above. For non-purchase credit deteriorated assets, the entire fair value adjustment including both interest and credit related components is recorded as an adjustment to par (“Fair Value Marks”) and reflected as an adjustment to the carrying value of that asset within the Consolidated Balance Sheet. Following purchase, an ACL is also established for these non-purchase credit deteriorated assets which is not reflected in this table as it is accounted for outside of the business combination. For purchase-credit deteriorated assets, as required by CECL, the fair value mark is divided between an adjustment to par (“Non-Credit Rate Marks”) and an addition to the ACL (“Credit Marks in ACL”). The addition to ACL is based on the application of management’s CECL methodology to the individual loans. Non-Purchase Credit Deteriorated Loans Loan Par Value Fair Value Marks Purchase Price Commercial real estate $ 163 $ ( 14 ) $ 149 Commercial and industrial 4,549 ( 258 ) 4,291 Residential real estate 7,053 ( 103 ) 6,950 Agricultural real estate 9,644 ( 387 ) 9,257 Agricultural 2,133 ( 7 ) 2,126 Consumer 1,524 ( 6 ) 1,518 Total non-PCD loans $ 25,066 $ ( 775 ) $ 24,291 Purchase Credit Deteriorated Loans Loan Par Value Discounts from Other Factors Excluding ACL Credit Marks Purchase Price Commercial and industrial $ 109 $ ( 14 ) $ ( 9 ) $ 86 Residential real estate 479 ( 48 ) ( 43 ) 388 Agricultural real estate 3,717 ( 419 ) ( 330 ) 2,968 Agricultural 244 ( 29 ) ( 22 ) 193 Total PCD loans $ 4,549 $ ( 510 ) $ ( 404 ) $ 3,635 Total Purchased Loans Purchase Price Non-Purchase Credit Deteriorated Loans $ 24,291 Purchase Credit Deteriorated Loans 3,635 Total loans $ 27,926 Assuming the Rockhold and KansasLand acquisitions would have taken place on January 1, 2023, total combined revenue would have been $ 168,626 for the nine months ended September 30, 2024, and $ 141,078 for the year ended December 31, 2023. Net income would have been $ 48,091 at September 30, 2024, and $ 7,518 at December 31, 2023. The p ro forma amounts disclosed exclude merger expense from non-interest expense, which is considered a non-recurring adjustment. Separate revenue and earnings of the former Rockhold locatio ns are not available subsequent to the acquisition.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 15 – SEGMENT REPORTING Equity Bancshares, Inc. is a financial holding company, whose principal activity is the ownership and management of its wholly-owned subsidiaries, including Equity Bank (“Equity Bank”). As a community-oriented financial institution, substantially all of the Company’s operations involve the delivery of loan and deposit products to customers. Management makes operating decisions and assesses performance based on an ongoing review of these banking operations, which constitute the Company’s only operating segment for financial reporting purposes. The Company’s chief operating decision maker is comprised of the executive leadership team. For Equity Bancshares Inc., the executive leadership team uses gross profit and profit or loss from operations before interest and income taxes to allocate resources for in the annual budget and forecasting process. The chief operating decision maker considers budget-to-actual variances on a monthly basis for profit measures when making decisions about allocating capital and personnel to the operating segment. For Equity Bank, the executive leadership team uses net-interest income and non-interest income to allocate resources (including employees, financial, or capital resources) to that segment in the annual budget and forecasting process and uses that measure as a basis for evaluating lending terms for customer loans. The following tables present information about reported segment revenue, measures of a segment’s profit or loss, significant segment expenses, and measure of a segment’s assets for the three months and nine months ended September 30, 2024, and September 30, 2023. The Company does not allocate all holding company expenses, income taxes or unusual items to the reportable segment. The following tables present the reconciliations of reportable segment revenues and measures of profit or loss and line item reconciliation to the Company’s consolidated financial statement totals. Unallocated Holding Company Equity Bank Amounts Eliminations Total Nine Months ended September 30, 2024 Interest and dividend income $ 221,427 $ 437 $ — $ 221,864 Interest expense 79,404 5,771 — 85,175 Net interest income 142,023 ( 5,334 ) — 136,689 Provision (reversal) for credit losses 2,448 — — 2,448 Net interest income after provision (reversal) for credit losses 139,575 ( 5,334 ) — 134,241 Non-interest income Service charges and fees 7,534 — — 7,534 Debit card income 7,733 — — 7,733 Mortgage banking 720 — — 720 Increase in value of bank-owned life insurance 3,083 — — 3,083 Net gain on acquisition and branch sales 2,131 — — 2,131 Net gain (loss) from securities transactions ( 72 ) 294 — 222 Other 8,583 42,825 ( 42,825 ) (a) 8,583 Total non-interest income 29,712 43,119 ( 42,825 ) 30,006 Non-interest expense Salaries and employee benefits 54,292 126 — 54,418 Net occupancy and equipment 10,800 — — 10,800 Data processing 15,016 — — 15,016 Professional fees 4,148 509 — 4,657 Advertising and business development 3,896 1 — 3,897 Telecommunications 1,887 — — 1,887 FDIC insurance 1,821 — — 1,821 Courier and postage 1,912 — — 1,912 Free nationwide ATM cost 1,569 — — 1,569 Amortization of core deposit intangibles 3,229 — — 3,229 Loan expense 447 — — 447 Other real estate owned 710 ( 8,496 ) — ( 7,786 ) Merger expenses 3,893 568 — 4,461 Other 10,170 ( 147 ) — 10,023 Intersegment service charges ( 1,065 ) 1,065 — — Total non-interest expense 112,725 ( 6,374 ) — 106,351 Income (loss) before income tax 56,562 44,159 ( 42,825 ) 57,896 Provision (benefit) for income taxes 14,467 ( 2,206 ) — 12,261 Total segment profit/(loss) $ 42,095 $ 46,365 $ ( 42,825 ) $ 45,635 (a) Elimination of equity in earnings of subsidiary Unallocated Holding Company Equity Bank Amounts Eliminations Total Nine Months ended September 30, 2023 Interest and dividend income $ 181,934 $ 484 $ — $ 182,418 Interest expense 57,121 5,746 — 62,867 Net interest income 124,813 ( 5,262 ) — 119,551 Provision (reversal) for credit losses 1,162 — — 1,162 Net interest income after provision (reversal) for credit losses 123,651 ( 5,262 ) — 118,389 Non-interest income Service charges and fees 7,888 — — 7,888 Debit card income 7,798 — — 7,798 Mortgage banking 527 — — 527 Increase in value of bank-owned life insurance 3,134 — — 3,134 Net gain (loss) from securities transactions ( 1,291 ) — — ( 1,291 ) Other 6,228 41,972 ( 41,971 ) (a) 6,229 Total non-interest income 24,284 41,972 ( 41,971 ) 24,285 Non-interest expense Salaries and employee benefits 47,667 119 — 47,786 Net occupancy and equipment 9,081 — — 9,081 Data processing 12,962 — — 12,962 Professional fees 3,895 446 — 4,341 Advertising and business development 3,827 — — 3,827 Telecommunications 1,503 — — 1,503 FDIC insurance 1,535 — — 1,535 Courier and postage 1,469 — — 1,469 Free nationwide ATM cost 1,565 — — 1,565 Amortization of core deposit intangibles 2,635 — — 2,635 Loan expense 385 — — 385 Other real estate owned 318 — — 318 Other 13,639 ( 443 ) — 13,196 Intersegment service charges ( 1,007 ) 1,007 — — Total non-interest expense 99,474 1,129 — 100,603 Income (loss) before income tax 48,461 35,581 ( 41,971 ) 42,071 Provision (benefit) for income taxes 7,515 ( 1,564 ) — 5,951 Total segment profit/(loss) $ 40,946 $ 37,145 $ ( 41,971 ) $ 36,120 (a) Elimination of equity in earnings of subsidiary Unallocated Holding Company Equity Bank Amounts Eliminations Total Three Months ended September 30, 2024 Interest and dividend income $ 74,878 $ 87 $ — $ 74,965 Interest expense 27,007 1,927 — 28,934 Net interest income 47,871 ( 1,840 ) — 46,031 Provision (reversal) for credit losses 1,183 — — 1,183 Net interest income after provision (reversal) for credit losses 46,688 ( 1,840 ) — 44,848 Non-interest income Service charges and fees 2,424 — — 2,424 Debit card income 2,665 — — 2,665 Mortgage banking 287 — — 287 Increase in value of bank-owned life insurance 1,344 — — 1,344 Net gain on acquisition and branch sales 831 — — 831 Net gain (loss) from securities transactions 206 — — 206 Other 1,560 12,737 ( 12,737 ) (a) 1,560 Total non-interest income 9,317 12,737 ( 12,737 ) 9,317 Non-interest expense Salaries and employee benefits 18,455 39 — 18,494 Net occupancy and equipment 3,478 — — 3,478 Data processing 5,152 — — 5,152 Professional fees 1,308 179 — 1,487 Advertising and business development 1,368 — — 1,368 Telecommunications 660 — — 660 FDIC insurance 660 — — 660 Courier and postage 686 — — 686 Free nationwide ATM cost 544 — — 544 Amortization of core deposit intangibles 1,112 — — 1,112 Loan expense 143 — — 143 Other real estate owned 777 ( 8,496 ) — ( 7,719 ) Merger expenses 615 3 — 618 Other 3,494 151 — 3,645 Intersegment service charges ( 375 ) 375 — — Total non-interest expense 38,077 ( 7,749 ) — 30,328 Income (loss) before income tax 17,928 18,646 ( 12,737 ) 23,837 Provision (benefit) for income taxes 5,205 ( 1,219 ) — 3,986 Total segment profit/(loss) $ 12,723 $ 19,865 $ ( 12,737 ) $ 19,851 (a) Elimination of equity in earnings of subsidiary Unallocated Holding Company Equity Bank Amounts Eliminations Total Three Months ended September 30, 2023 Interest and dividend income $ 64,598 $ 441 $ — $ 65,039 Interest expense 22,111 1,916 — 24,027 Net interest income 42,487 ( 1,475 ) — 41,012 Provision (reversal) for credit losses 1,230 — — 1,230 Net interest income after provision (reversal) for credit losses 41,257 ( 1,475 ) — 39,782 Non-interest income Service charges and fees 2,690 — — 2,690 Debit card income 2,591 — — 2,591 Mortgage banking 226 — — 226 Increase in value of bank-owned life insurance 794 — — 794 Net gain (loss) from securities transactions ( 1 ) — — ( 1 ) Other 2,434 13,929 ( 13,928 ) (a) 2,435 Total non-interest income 8,734 13,929 ( 13,928 ) 8,735 Non-interest expense Salaries and employee benefits 15,820 37 — 15,857 Net occupancy and equipment 3,262 — — 3,262 Data processing 4,553 — — 4,553 Professional fees 1,225 87 — 1,312 Advertising and business development 1,419 — — 1,419 Telecommunications 502 — — 502 FDIC insurance 660 — — 660 Courier and postage 548 — — 548 Free nationwide ATM cost 516 — — 516 Amortization of core deposit intangibles 799 — — 799 Loan expense 132 — — 132 Other real estate owned 128 — — 128 Other 4,556 — — 4,556 Intersegment service charges ( 345 ) 345 — — Total non-interest expense 33,775 469 — 34,244 Income (loss) before income tax 16,216 11,985 ( 13,928 ) 14,273 Provision (benefit) for income taxes 2,466 ( 534 ) — 1,932 Total segment profit/(loss) $ 13,750 $ 12,519 $ ( 13,928 ) $ 12,341 (a) Elimination of equity in earnings of subsidiary For the Nine Months ended September 30, 2024 2023 Equity Bank Administrative Adjustments Total Equity Bank Administrative Adjustments Total Depreciation $ 3,997 $ 135 $ 4,132 $ 3,371 $ 114 $ 3,485 Amortization of operating lease 346 — 346 472 — 472 Amortization of cloud computing 104 — 104 141 — 141 Amortization of intangible assets 3,337 — 3,337 2,743 — 2,743 Purchase of long lived assets 10,499 — 10,499 12,425 — 12,425 Provision (benefit) for income taxes 14,467 ( 2,206 ) 12,261 7,515 ( 1,564 ) 5,951 For the Three Months ended September 30, 2024 2023 Equity Bank Administrative Adjustments Total Equity Bank Administrative Adjustments Total Depreciation $ 1,354 $ 45 $ 1,399 $ 1,160 $ 38 $ 1,198 Amortization of operating lease 130 — 130 149 — 149 Amortization of cloud computing 34 — 34 47 — 47 Amortization of intangible assets 1,148 — 1,148 835 — 835 Purchase of long lived assets 4,162 — 4,162 5,324 — 5,324 Provision (benefit) for income taxes 5,205 ( 1,219 ) 3,986 2,466 ( 534 ) 1,932

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
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.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures . The amendments in ASU 2023-07 provide for new disclosures which: (1) require that a public entity disclose on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker ("CODM") and included within each reported measure of segment profit or loss; (2) require that a public entity disclose, on an annual and interim basis, an amount for other segment items by reportable segment and a description of its composition; (3) require that a public entity provide all annual disclosures about a reportable segment's profit or loss and assets currently required by Topic 280 in interim periods; (4) allows more than one measure of segment profit or loss used by the CODM when assessing segment performance and deciding how to allocate resources to be disclosed; (5) require disclosure of title and position of CODM and explain how the CODM uses the disclosed reported measures to assess segment performance; and (6) require that a public entity that has a single reportable segment provide all the disclosures required by the amended Topic 280. The amendments in this update are effective for the Company for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The amendments in this update are required to be applied retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories and the amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. The Company adopted this accounting standard effective January 1, 2024, and the Company's financial condition, results of operations and cash flows were not impacted by this guidance. The Company has provided the required disclosures for its single reportable segment. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures . The amendments in ASU 2023-09 require public business entities on an annual basis to disclose: (1) specific categories in the rate reconciliation; (2) provide additional information for reconciling items that meet a quantitative threshold of five percent of pretax income multiplied by the statutory rate; (3) provide a qualitative description of the state and local jurisdictions that make up a majority of the state and local income tax category; (4) requires the entity to provide an explanation of the nature, effect and underlying causes of the reconciling items disclosed and the judgment used in categorizing the reconciling items; (5) requires that all entities disclose on an annual basis income taxes paid (net of refunds received) disaggregated by federal, state and foreign taxes, and the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than five percent of total income taxes paid (net of refunds); (6) requires disclosure of income from continuing operations before income tax expense to be disaggregated between domestic and foreign, and income tax expense disaggregated by federal, state and foreign; and (7) removes the disclosures of estimating the range of reasonably possible change in unrecognized tax benefits balance in the next 12 months and removes the requirement to disclose the cumulative amount of each type of temporary difference when a deferred tax liability is not recognized because of the exceptions to comprehensive recognition of deferred taxes related to subsidiaries and corporate joint ventures. The amendments in this update are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this update should be applied on a prospective basis; however, retrospective application is permitted. The Company's financial condition, results of operations and cash flows will not be impacted by this guidance; however, this guidance will impact the Company's financial statement disclosures.
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, which for the three and nine months ended September 30, 2024, include the liquidation of a preferred equity interest taken as resolution of a problem loan relationship that resulted in an $ 8,500 gain, 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, 2024, and 2023. Three Months Ended Nine Months Ended 2024 2023 2024 2023 Non-interest income Service charges and fees $ 2,424 $ 2,690 $ 7,534 $ 7,888 Debit card income 2,665 2,591 7,733 7,798 Mortgage banking (a) 287 226 720 527 Increase in bank-owned life insurance (a) 1,344 794 3,083 3,134 Net gain (loss) on acquisitions (a) 831 — 2,131 — Net gain (loss) from securities transactions (a) 206 ( 1 ) 222 ( 1,291 ) Other Investment referral income 109 101 395 307 Trust income 412 291 1,115 799 Insurance sales commissions 166 264 309 405 Recovery on zero-basis purchased loans (a) 5 2 4,378 515 Income (loss) from equity method investments (a) — ( 56 ) ( 87 ) ( 167 ) Other non-interest income related to loans 856 1,828 2,969 4,340 Other non-interest income not related to (a) 12 5 ( 496 ) 30 Total other non-interest income 1,560 2,435 8,583 6,229 Total $ 9,317 $ 8,735 $ 30,006 $ 24,285 (a) Not within the scope of ASC 606.

INVESTMENTS (Tables)

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024 Available-for-sale securities U.S. Government-sponsored entities $ 79,529 $ 507 $ ( 4,846 ) $ — $ 75,190 U.S. Treasury securities 85,068 325 ( 248 ) — 85,145 Mortgage-backed securities Government-sponsored residential mortgage-backed securities 626,955 6,592 ( 26,821 ) — 606,726 Private label residential mortgage-backed securities 148,117 — ( 17,714 ) — 130,403 Corporate 61,910 198 ( 3,820 ) — 58,288 Small Business Administration loan pools 6,792 — ( 231 ) — 6,561 State and political subdivisions 86,350 96 ( 7,759 ) — 78,687 $ 1,094,721 $ 7,718 $ ( 61,439 ) $ — $ 1,041,000 Amortized Gross Gross Allowance Fair December 31, 2023 Available-for-sale securities U.S. Government-sponsored entities $ 39,103 $ — $ ( 6,016 ) $ — $ 33,087 U.S. Treasury securities 89,999 28 ( 771 ) — 89,256 Mortgage-backed securities Government-sponsored residential mortgage-backed securities 560,674 3,872 ( 35,403 ) — 529,143 Private label residential mortgage-backed securities 161,174 — ( 23,333 ) — 137,841 Corporate 56,722 — ( 7,039 ) — 49,683 Small Business Administration loan pools 8,066 — ( 339 ) — 7,727 State and political subdivisions 81,458 74 ( 8,621 ) — 72,911 $ 997,196 $ 3,974 $ ( 81,522 ) $ — $ 919,648
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, 2024 Held-to-maturity securities Mortgage-backed securities Government-sponsored residential mortgage-backed securities $ 4,122 $ 158 $ — $ — $ 4,280 State and political subdivisions 1,286 45 ( 1 ) — 1,330 $ 5,408 $ 203 $ ( 1 ) $ — $ 5,610 Amortized Gross Gross Allowance Fair December 31, 2023 Held-to-maturity securities Mortgage-backed securities Government-sponsored residential mortgage-backed securities $ 1,094 $ 3 $ — $ — $ 1,097 State and political subdivisions 1,115 38 — — 1,153 $ 2,209 $ 41 $ — $ — $ 2,250
Fair Value and Amortized Cost of Debt Securities by Contractual Maturity	The fair value and amortized cost of debt securities at September 30, 2024, 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 $ 87,201 $ 87,057 $ — $ — One to five years 62,988 63,603 — — Five to ten years 129,268 118,278 173 172 After ten years 40,192 34,933 1,113 1,158 Mortgage-backed securities 775,072 737,129 4,122 4,280 Total debt securities $ 1,094,721 $ 1,041,000 $ 5,408 $ 5,610
Carrying Value of Securities Pledged as Collateral to Secure Public Fund Deposits	The following table shows the carrying value and fair value of securities pledged as collateral to secure public fund deposits, borrowings from the Federal Home Loan Bank and Federal Reserve Bank and retail repurchase obligations at September 30, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Book Value Fair Value Book Value Fair Value Public fund deposits $ 736,537 $ 712,400 $ 509,010 $ 488,270 Federal Home Loan Bank pledging 107,141 94,597 84,421 72,293 Federal Reserve Bank borrowings 12,028 11,881 158,382 141,125 Retail repurchase agreements 42,379 40,070 51,548 47,282 Total securities pledged $ 898,085 $ 858,948 $ 803,361 $ 748,970
Summary of Gross Unrealized or Unrecognized Losses and Fair Value of Securities	The following tables show gross unrealized or unrecognized losses and fair value, aggregated by investment category, and length of time that individual securities have been in a continuous loss position at September 30, 2024, and December 31, 2023. Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2024 Available-for-sale securities U.S. Government-sponsored entities $ — $ — $ 33,644 $ ( 4,846 ) $ 33,644 $ ( 4,846 ) U.S. Treasury securities — — 19,813 ( 248 ) 19,813 ( 248 ) Mortgage-backed securities Government-sponsored residential mortgage-backed securities 24,152 ( 99 ) 284,249 ( 26,722 ) 308,401 ( 26,821 ) Private label residential mortgage-backed securities — — 130,403 ( 17,714 ) 130,403 ( 17,714 ) Corporate 3,213 ( 48 ) 46,684 ( 3,772 ) 49,897 ( 3,820 ) Small Business Administration loan pools 4,156 — 2,405 ( 231 ) 6,561 ( 231 ) State and political subdivisions 2,187 ( 12 ) 66,003 ( 7,747 ) 68,190 ( 7,759 ) Total $ 33,708 $ ( 159 ) $ 583,201 $ ( 61,280 ) $ 616,909 $ ( 61,439 ) December 31, 2023 Available-for-sale securities U.S. Government-sponsored entities $ — $ — $ 33,087 $ ( 6,016 ) $ 33,087 $ ( 6,016 ) U.S. Treasury securities — — 19,413 ( 771 ) 19,413 ( 771 ) Mortgage-backed securities Government-sponsored residential mortgage-backed securities 7,799 ( 5 ) 306,858 ( 35,398 ) 314,657 ( 35,403 ) Private label residential mortgage-backed securities — — 137,841 ( 23,333 ) 137,841 ( 23,333 ) Corporate — — 49,683 ( 7,039 ) 49,683 ( 7,039 ) Small Business Administration loan pools 5,097 ( 14 ) 2,630 ( 325 ) 7,727 ( 339 ) State and political subdivisions 11,386 ( 768 ) 57,326 ( 7,853 ) 68,712 ( 8,621 ) Total $ 24,282 $ ( 787 ) $ 606,838 $ ( 80,735 ) $ 631,120 $ ( 81,522 ) Less Than 12 Months 12 Months or More Total Fair Unrecognized Fair Unrecognized Fair Unrecognized September 30, 2024 Held-to-maturity securities Residential mortgage-backed (issued by government-sponsored entities) $ — $ — $ — $ — $ — $ — State and political subdivisions 172 ( 1 ) — — 172 ( 1 ) Total $ 172 $ ( 1 ) $ — $ — $ 172 $ ( 1 ) December 31, 2023 Held-to-maturity securities Residential mortgage-backed (issued by government-sponsored entities) $ — $ — $ — $ — $ — $ — State and political subdivisions — — — — — — Total $ — $ — $ — $ — $ — $ —
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 2024 2023 2024 2023 Proceeds $ 15,407 $ — $ 16,133 $ 49,258 Gross gain 164 — 167 — Gross losses 180 — 435 1,330 Income tax expense/(benefit) — — ( 62 ) ( 325 )
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, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Investments in stocks Accounted for at fair value through net income $ 675 $ 674 Accounted for at amortized cost assessed for impairment 2,268 1,397 Total investments in stocks 2,943 2,071 Investments in partnerships Accounted for under the equity method 2,500 2,345 Accounted for under the hypothetical liquidation book value 2,101 2,403 Accounted for under proportional amortization 24,276 24,296 Total investments in partnerships 28,877 29,044 Total other investments $ 31,820 $ 31,115
Impact of Tax Credit Investments	The following table discloses the financial statement impact of tax credit investments for the three month periods ended September 30, 2024, and 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, 2024 Investments and tax credit structures: Included in proportional amortization $ ( 7,424 ) $ ( 759 ) $ ( 8,183 ) $ 7,096 Not included in proportional amortization $ — $ 151 $ 151 $ — 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 periods ended September 30, 2024, and 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, 2024 Investments and tax credit structures: Included in proportional amortization $ ( 8,251 ) $ ( 984 ) $ ( 9,235 ) $ 8,021 Not included in proportional amortization $ — $ 174 $ 174 $ — 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, 2024
Receivables [Abstract]
Categories of Loans	The following table lists categories of loans at September 30, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Commercial real estate $ 1,916,863 $ 1,759,855 Commercial and industrial 670,665 598,327 Residential real estate 567,063 556,328 Agricultural real estate 259,587 196,114 Agricultural 89,529 118,587 Consumer 97,218 103,690 Total loans 3,600,925 3,332,901 Allowance for credit losses ( 43,490 ) ( 43,520 ) Net loans $ 3,557,435 $ 3,289,381
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, 2024, and 2023. September 30, 2024 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 14,492 $ 16,407 $ 8,066 $ 2,254 $ 522 $ 1,746 $ 43,487 Provision for credit losses 737 247 ( 59 ) ( 40 ) ( 43 ) 341 1,183 Initial PCD on Acquired loans — 9 43 330 22 — 404 Loans charged-off — ( 930 ) ( 352 ) ( 23 ) ( 1 ) ( 474 ) ( 1,780 ) Recoveries 7 76 22 14 22 55 196 Total ending allowance balance $ 15,236 $ 15,809 $ 7,720 $ 2,535 $ 522 $ 1,668 $ 43,490 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 The following tables present the activity in the allowance for credit losses by class for the nine month periods ended September 30, 2024, and 2023. September 30, 2024 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 13,476 $ 17,954 $ 7,784 $ 1,718 $ 995 $ 1,593 $ 43,520 Provision for credit losses 1,741 227 53 495 ( 774 ) 706 2,448 Initial PCD on Acquired loans — 128 227 330 306 9 1,000 Loans charged-off ( 19 ) ( 2,772 ) ( 385 ) ( 24 ) ( 28 ) ( 814 ) ( 4,042 ) Recoveries 38 272 41 16 23 174 564 Total ending allowance balance $ 15,236 $ 15,809 $ 7,720 $ 2,535 $ 522 $ 1,668 $ 43,490 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
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 the method to determine allowance for credit loss as of September 30, 2024, and December 31, 2023. September 30, 2024 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 1,006 $ 2,373 $ 1,143 $ 815 $ 241 $ 149 $ 5,727 Collectively evaluated for credit losses 14,230 13,436 6,577 1,720 281 1,519 37,763 Total $ 15,236 $ 15,809 $ 7,720 $ 2,535 $ 522 $ 1,668 $ 43,490 Loan Balance: Individually evaluated for credit losses $ 8,956 $ 10,246 $ 4,896 $ 7,106 $ 1,769 $ 618 $ 33,591 Collectively evaluated for credit losses 1,907,907 660,419 562,167 252,481 87,760 96,600 3,567,334 Total $ 1,916,863 $ 670,665 $ 567,063 $ 259,587 $ 89,529 $ 97,218 $ 3,600,925 December 31, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 582 $ 1,644 $ 1,113 $ 674 $ 598 $ 154 $ 4,765 Collectively evaluated for credit losses 12,894 16,310 6,671 1,044 397 1,439 38,755 Total $ 13,476 $ 17,954 $ 7,784 $ 1,718 $ 995 $ 1,593 $ 43,520 Loan Balance: Individually evaluated for credit losses $ 6,031 $ 5,498 $ 7,495 $ 4,672 $ 3,598 $ 669 $ 27,963 Collectively evaluated for credit losses 1,753,824 592,829 548,833 191,442 114,989 103,021 3,304,938 Total $ 1,759,855 $ 598,327 $ 556,328 $ 196,114 $ 118,587 $ 103,690 $ 3,332,901
Non-Accrual Loans, Segregated by Class of Loans	The following tables present information related to nonaccrual loans at September 30, 2024, and December 31, 2023. September 30, 2024 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 5,104 $ 4,533 $ — Commercial and industrial 1 — — Residential real estate 359 — — Agricultural real estate 3,641 3,027 — Agricultural — — — Consumer 35 — — Subtotal 9,140 7,560 — With an allowance recorded: Commercial real estate 4,474 4,248 988 Commercial and industrial 14,039 9,772 2,246 Residential real estate 5,126 4,594 1,126 Agricultural real estate 5,844 3,990 810 Agricultural 892 538 64 Consumer 636 576 143 Subtotal 31,011 23,718 5,377 Total $ 40,151 $ 31,278 $ 5,377 December 31, 2023 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 3,948 $ 3,376 $ — Commercial and industrial 2,925 — — Residential real estate 21 — — Agricultural real estate 1,342 948 — Agricultural 2,303 — — Consumer 23 — — Subtotal 10,562 4,324 — With an allowance recorded: Commercial real estate 2,297 2,071 455 Commercial and industrial 8,452 5,041 1,335 Residential real estate 7,605 7,251 1,086 Agricultural real estate 4,753 3,266 660 Agricultural 2,946 2,470 481 Consumer 689 603 150 Subtotal 26,742 20,702 4,167 Total $ 37,304 $ 25,026 $ 4,167 The tables below present average recorded investment and interest income related to nonaccrual loans for the three and nine months ended September 30, 2024, and 2023. 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, 2024 September 30, 2023 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial real estate $ 3,948 $ — $ 1,749 $ — Commercial and industrial — — 628 — Residential real estate — — — — Agricultural real estate 3,068 — 1,301 — Agricultural 273 — — — Consumer — — 1 — Subtotal 7,289 — 3,679 — With an allowance recorded: Commercial real estate 3,892 52 1,158 14 Commercial and industrial 8,104 110 4,467 19 Residential real estate 4,683 15 3,020 8 Agricultural real estate 3,656 4 1,822 — Agricultural 605 — 2,548 2 Consumer 687 5 507 11 Subtotal 21,627 186 13,522 54 Total $ 28,916 $ 186 $ 17,201 $ 54 As of and for the nine months ended September 30, 2024 September 30, 2023 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial real estate $ 3,660 $ 55 $ 1,802 $ — Commercial and industrial 498 — 314 1 Residential real estate — 1 6 1 Agricultural real estate 2,007 122 937 — Agricultural 136 5 — — Consumer — — — — Subtotal 6,301 183 3,059 2 With an allowance recorded: Commercial real estate 3,131 61 1,000 14 Commercial and industrial 6,501 116 5,064 21 Residential real estate 5,096 25 3,077 12 Agricultural real estate 3,465 5 1,621 1 Agricultural 1,590 1 2,872 2 Consumer 687 7 445 11 Subtotal 20,470 215 14,079 61 Total $ 26,771 $ 398 $ 17,138 $ 63
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, 2024, and December 31, 2023, by portfolio and class of loans. September 30, 2024 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 3,679 $ 622 $ 49 $ 8,781 $ 1,903,732 $ 1,916,863 Commercial and industrial 1,106 360 — 9,772 659,427 670,665 Residential real estate 1,745 599 — 4,594 560,125 567,063 Agricultural real estate 904 390 157 7,017 251,119 259,587 Agricultural 188 96 — 538 88,707 89,529 Consumer 579 238 — 576 95,825 97,218 Total $ 8,201 $ 2,305 $ 206 $ 31,278 $ 3,558,935 $ 3,600,925 December 31, 2023 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 2,397 $ 198 $ 189 $ 5,447 $ 1,751,624 $ 1,759,855 Commercial and industrial 1,853 2,713 71 5,041 588,649 598,327 Residential real estate 1,444 676 — 7,251 546,957 556,328 Agricultural real estate 949 — — 4,214 190,951 196,114 Agricultural 559 65 19 2,470 115,474 118,587 Consumer 443 118 — 603 102,526 103,690 Total $ 7,645 $ 3,770 $ 279 $ 25,026 $ 3,296,181 $ 3,332,901
Summary of Risk Category of Loans by Class of Loans	Based on the analysis performed at September 30, 2024, the risk category of loans by type and year of origination is as follows. September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 292,926 $ 217,178 $ 353,776 $ 177,713 $ 165,943 $ 212,452 $ 482,690 $ 774 $ 1,903,452 Special mention 117 — — — — 380 141 — 638 Substandard 248 461 2,723 3,905 581 4,467 352 36 12,773 Doubtful — — — — — — — — — Total commercial real estate $ 293,291 $ 217,639 $ 356,499 $ 181,618 $ 166,524 $ 217,299 $ 483,183 $ 810 $ 1,916,863 Commercial and industrial Risk rating Pass $ 90,369 $ 90,257 $ 80,228 $ 40,290 $ 64,923 $ 29,131 $ 255,361 $ 1,760 $ 652,319 Special mention 12 — 135 — — 884 100 — 1,131 Substandard 1,633 1,485 291 340 3,350 1,863 8,175 — 17,137 Doubtful — — — — — 78 — — 78 Total commercial and industrial $ 92,014 $ 91,742 $ 80,654 $ 40,630 $ 68,273 $ 31,956 $ 263,636 $ 1,760 $ 670,665 Residential real estate Risk rating Pass $ 16,826 $ 34,985 $ 36,903 $ 266,444 $ 8,078 $ 136,362 $ 61,172 $ 631 $ 561,401 Special mention — — — — — 305 72 — 377 Substandard — 149 201 355 125 3,582 828 45 5,285 Doubtful — — — — — — — — — Total residential real estate $ 16,826 $ 35,134 $ 37,104 $ 266,799 $ 8,203 $ 140,249 $ 62,072 $ 676 $ 567,063 Agricultural real estate Risk rating Pass $ 37,491 $ 19,174 $ 29,675 $ 15,011 $ 19,884 $ 38,148 $ 91,335 $ 275 $ 250,993 Special mention 1,683 — 150 — — — 494 — 2,327 Substandard — 2,175 16 266 85 3,486 239 — 6,267 Doubtful — — — — — — — — — Total agricultural real estate $ 39,174 $ 21,349 $ 29,841 $ 15,277 $ 19,969 $ 41,634 $ 92,068 $ 275 $ 259,587 Agricultural Risk rating Pass $ 11,328 $ 4,755 $ 5,725 $ 3,337 $ 7,426 $ 2,816 $ 52,693 $ 52 $ 88,132 Special mention — — — — — 32 — — 32 Substandard 34 160 2 427 414 155 173 — 1,365 Doubtful — — — — — — — — — Total agricultural $ 11,362 $ 4,915 $ 5,727 $ 3,764 $ 7,840 $ 3,003 $ 52,866 $ 52 $ 89,529 Consumer Risk rating Pass $ 34,513 $ 19,923 $ 16,266 $ 6,719 $ 3,128 $ 2,934 $ 13,156 $ — $ 96,639 Special mention — — — — — — — — — Substandard — 126 214 154 50 35 — — 579 Doubtful — — — — — — — — — Total consumer $ 34,513 $ 20,049 $ 16,480 $ 6,873 $ 3,178 $ 2,969 $ 13,156 $ — $ 97,218 Total loans Risk rating Pass $ 483,453 $ 386,272 $ 522,573 $ 509,514 $ 269,382 $ 421,843 $ 956,407 $ 3,492 $ 3,552,936 Special mention 1,812 — 285 — — 1,601 807 — 4,505 Substandard 1,915 4,556 3,447 5,447 4,605 13,588 9,767 81 43,406 Doubtful — — — — — 78 — — 78 Total loans $ 487,180 $ 390,828 $ 526,305 $ 514,961 $ 273,987 $ 437,110 $ 966,981 $ 3,573 $ 3,600,925 Based on the analysis performed at December 31, 2023, the risk category of loans by type and year of origination is as follows. December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 212,229 $ 379,233 $ 253,837 $ 179,935 $ 75,472 $ 186,073 $ 461,346 $ 753 $ 1,748,878 Special mention 257 — 119 — — 399 — — 775 Substandard 84 2,501 3,481 256 1,463 2,336 81 — 10,202 Doubtful — — — — — — — — — Total commercial real estate $ 212,570 $ 381,734 $ 257,437 $ 180,191 $ 76,935 $ 188,808 $ 461,427 $ 753 $ 1,759,855 Commercial and industrial Risk rating Pass $ 128,598 $ 110,817 $ 54,416 $ 49,557 $ 29,931 $ 7,293 $ 204,237 $ 1,780 $ 586,629 Special mention — — 15 — — 992 — — 1,007 Substandard 1,317 468 230 2,922 237 2,171 3,346 — 10,691 Doubtful — — — — — — — — — Total commercial and industrial $ 129,915 $ 111,285 $ 54,661 $ 52,479 $ 30,168 $ 10,456 $ 207,583 $ 1,780 $ 598,327 Residential real estate Risk rating Pass $ 35,040 $ 29,766 $ 277,611 $ 5,183 $ 12,506 $ 130,144 $ 57,699 $ 1,065 $ 549,014 Special mention — — — — — — — — — Substandard — 213 187 22 156 1,960 4,710 66 7,314 Doubtful — — — — — — — — — Total residential real estate $ 35,040 $ 29,979 $ 277,798 $ 5,205 $ 12,662 $ 132,104 $ 62,409 $ 1,131 $ 556,328 Agricultural real estate Risk rating Pass $ 22,368 $ 26,762 $ 17,987 $ 18,551 $ 10,653 $ 20,039 $ 74,010 $ 289 $ 190,659 Special mention 903 158 — — — 164 605 — 1,830 Substandard 40 — 24 — 101 3,423 37 — 3,625 Doubtful — — — — — — — — — Total agricultural real estate $ 23,311 $ 26,920 $ 18,011 $ 18,551 $ 10,754 $ 23,626 $ 74,652 $ 289 $ 196,114 Agricultural Risk rating Pass $ 12,424 $ 7,363 $ 4,815 $ 7,148 $ 1,385 $ 3,809 $ 78,285 $ 55 $ 115,284 Special mention — — — — — 33 9 — 42 Substandard 39 10 464 629 1,861 52 206 — 3,261 Doubtful — — — — — — — — — Total agricultural $ 12,463 $ 7,373 $ 5,279 $ 7,777 $ 3,246 $ 3,894 $ 78,500 $ 55 $ 118,587 Consumer Risk rating Pass $ 47,019 $ 24,620 $ 10,384 $ 4,841 $ 1,281 $ 2,885 $ 12,035 $ 1 $ 103,066 Special mention — — — — — — — — — Substandard 50 241 163 98 49 23 — — 624 Doubtful — — — — — — — — — Total consumer $ 47,069 $ 24,861 $ 10,547 $ 4,939 $ 1,330 $ 2,908 $ 12,035 $ 1 $ 103,690 Total loans Risk rating Pass $ 457,678 $ 578,561 $ 619,050 $ 265,215 $ 131,228 $ 350,243 $ 887,612 $ 3,943 $ 3,293,530 Special mention 1,160 158 134 — — 1,588 614 — 3,654 Substandard 1,530 3,433 4,549 3,927 3,867 9,965 8,380 66 35,717 Doubtful — — — — — — — — — Total loans $ 460,368 $ 582,152 $ 623,733 $ 269,142 $ 135,095 $ 361,796 $ 896,606 $ 4,009 $ 3,332,901
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, 2024. September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Revolving Loans Total Commercial real estate Gross charge-offs $ — $ — $ ( 17 ) $ — $ — $ — $ ( 2 ) $ — $ ( 19 ) Gross recoveries — — 8 — 1 28 1 — 38 Net charge-offs $ — $ — $ ( 9 ) $ — $ 1 $ 28 $ ( 1 ) $ — $ 19 Commercial and industrial Gross charge-offs $ — $ ( 31 ) $ ( 360 ) $ ( 124 ) $ ( 194 ) $ ( 770 ) $ ( 1,293 ) $ — $ ( 2,772 ) Gross recoveries — — 125 13 20 56 57 1 272 Net charge-offs $ — $ ( 31 ) $ ( 235 ) $ ( 111 ) $ ( 174 ) $ ( 714 ) $ ( 1,236 ) $ 1 $ ( 2,500 ) Residential real estate Gross charge-offs $ — $ — $ ( 337 ) $ ( 2 ) $ — $ ( 21 ) $ ( 25 ) $ — $ ( 385 ) Gross recoveries — — — 1 — 36 4 — 41 Net charge-offs $ — $ — $ ( 337 ) $ ( 1 ) $ — $ 15 $ ( 21 ) $ — $ ( 344 ) Agricultural real estate Gross charge-offs $ — $ — $ ( 11 ) $ ( 12 ) $ ( 1 ) $ — $ — $ — $ ( 24 ) Gross recoveries 4 — 10 — — 2 — — 16 Net charge-offs $ 4 $ — $ ( 1 ) $ ( 12 ) $ ( 1 ) $ 2 $ — $ — $ ( 8 ) Agricultural Gross charge-offs $ — $ ( 2 ) $ ( 25 ) $ ( 1 ) $ — $ — $ — $ — $ ( 28 ) Gross recoveries — — 22 1 — — — — 23 Net charge-offs $ — $ ( 2 ) $ ( 3 ) $ — $ — $ — $ — $ — $ ( 5 ) Consumer Gross charge-offs $ ( 133 ) $ ( 82 ) $ ( 207 ) $ ( 158 ) $ ( 42 ) $ ( 145 ) $ ( 47 ) $ — $ ( 814 ) Gross recoveries 4 7 19 42 8 83 11 — 174 Net charge-offs $ ( 129 ) $ ( 75 ) $ ( 188 ) $ ( 116 ) $ ( 34 ) $ ( 62 ) $ ( 36 ) $ — $ ( 640 ) Total loans Gross charge-offs $ ( 133 ) $ ( 115 ) $ ( 957 ) $ ( 297 ) $ ( 237 ) $ ( 936 ) $ ( 1,367 ) $ — $ ( 4,042 ) Gross recoveries 8 7 184 57 29 205 73 1 564 Net charge-offs $ ( 125 ) $ ( 108 ) $ ( 773 ) $ ( 240 ) $ ( 208 ) $ ( 731 ) $ ( 1,294 ) $ 1 $ ( 3,478 ) 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, 2024, and 2023, that were both experiencing financial difficulty and modified during the three months ended September 30, 2024, and 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, 2024 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 $ 30 $ 443 $ — $ 9,635 $ 10,108 0.53 % Commercial and industrial — — — — — 0.00 % Residential real estate — — — — — 0.00 % Agricultural real estate — 1,070 — 858 1,928 0.74 % Agricultural — 1,175 — 720 1,895 2.12 % Consumer — — — — — 0.00 % Total $ 30 $ 2,688 $ — $ 11,213 $ 13,931 0.39 % 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 $ — $ — $ — $ — $ — 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, 2024, and 2023, that were both experiencing financial difficulty and modified during the nine months ended September 30, 2024, and 2023, by class and by type of modification. September 30, 2024 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 $ — $ 947 $ — $ 10,229 $ 11,176 0.58 % Commercial and industrial 3,631 2,059 — — 5,690 0.85 % Residential real estate — — — — — 0.00 % Agricultural real estate — 1,454 — 858 2,312 0.89 % Agricultural — 1,175 — 720 1,895 2.12 % Consumer — — — — — 0.00 % Total $ 3,631 $ 5,635 $ — $ 11,807 $ 21,073 0.59 % 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 twelve months ended September 30, 2024, and 2023. September 30, 2024 30 - 59 Days Past Due 60 - 89 Days Past Due Greater Than 89 days Past Due Total Past Due Commercial real estate $ 36 $ 643 $ — $ 679 Commercial and industrial — — 145 145 Residential real estate — — — — Agricultural real estate — — — — Agricultural — — — — Consumer — — — — Total $ 36 $ 643 $ 145 $ 824 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, 2024, and 2023. September 30, 2024 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension in Years Commercial real estate $ — — % 0.31 Commercial and industrial — — % — Residential real estate — — % — Agricultural real estate — — % 6.18 Agricultural — — % 0.27 Consumer — — % — Total loans $ — — % 0.77 September 30, 2023 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension 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, 2024, and 2023. September 30, 2024 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension in Years Commercial real estate $ — — % 0.31 Commercial and industrial — — % 0.84 Residential real estate — — % — Agricultural real estate — — % 5.29 Agricultural — — % 0.27 Consumer — — % — Total loans $ — — % 0.75 September 30, 2023 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension 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, 2024, and December 31, 2023. Allowance for September 30, 2024 December 31, 2023 Commercial real estate $ 271 $ 285 Commercial and industrial 1,204 1,053 Agricultural real estate 1 2 Residential real estate 65 35 Agricultural 4 3 Consumer 11 247 Total allowance for credit losses $ 1,556 $ 1,625

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Interest Rate Swaps Designated as Cash Flow Hedges	The following table lists the cash flow hedges at September 30, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Weighted average Weighted average pay rate Weighted average rate received Weighted average Weighted average pay rate Weighted average rate received Subordinated debt hedges 11.0 2.81 % 7.40 % 11.7 2.80 % 7.43 % Variable rate FHLB advance hedges 1.5 3.59 % 4.84 % 2.2 3.58 % 5.35 % Prime based receivable loan hedges — — % — % 0.2 8.50 % 5.60 % Total cash flow hedges 2.1 3.54 % 5.02 % 1.4 6.43 % 5.56 %
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, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 Notional Derivative Derivative Notional Derivative Derivative Derivatives designated as hedging instruments: Interest rate swaps $ 14,698 $ 1,213 $ — $ 15,461 $ 1,580 $ — Derivatives designated as cash flow hedges: Interest rate swaps 107,500 3,127 2,901 257,500 1,976 631 Total derivatives designated as hedging relationships 122,198 4,340 2,901 272,961 3,556 631 Derivatives not designated as hedging instruments: Interest rate swaps 203,169 1,796 58 180,911 3,446 3,025 Total derivatives not designated as hedging 203,169 1,796 58 180,911 3,446 3,025 Total $ 325,367 6,136 2,959 $ 453,872 7,002 3,656 Cash collateral — 4,474 — 5,952 Netting adjustments ( 4,935 ) ( 4,935 ) ( 6,406 ) ( 6,406 ) Net amount presented in Balance Sheet $ 1,201 $ 2,498 $ 596 $ 3,202
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, 2024, and December 31, 2023. September 30, 2024 December 31, 2023 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 $ 15,325 $ ( 1,439 ) $ ( 410 ) $ 15,795 $ ( 1,826 ) $ ( 446 ) Total $ 15,325 $ ( 1,439 ) $ ( 410 ) $ 15,795 $ ( 1,826 ) $ ( 446 )
Summary of Net Gains/ (Losses) on Derivatives and Hedging Activities	For the three and nine months period ended September 30, 2024, and 2023, the Company recorded net gains (losses) on derivatives and hedging activities as shown in the table below. Three Months Ended Nine Months Ended 2024 2023 2024 2023 Derivatives designated as hedging instruments: Interest rate swaps $ 10 $ ( 5 ) $ 16 $ 5 Total net gain (loss) related to derivatives designated as hedging instruments 10 ( 5 ) 16 5 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 10 ( 5 ) 16 5 Derivatives not designated as hedging instruments: Economic hedges: Interest rate swaps ( 114 ) 203 105 407 Total net gains (losses) related to derivatives not ( 114 ) 203 105 407 Net gains (losses) on derivatives and hedging activities $ ( 104 ) $ 198 $ 121 $ 412
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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ ( 447 ) $ 457 $ 10 $ 246 Total $ ( 447 ) $ 457 $ 10 $ 246 September, 2023 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ 133 $ ( 138 ) $ ( 5 ) $ 247 Total $ 133 $ ( 138 ) $ ( 5 ) $ 247 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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Net Fair Value Effect of Commercial real estate loans $ ( 335 ) $ 351 $ 16 $ 478 Total $ ( 335 ) $ 351 $ 16 $ 478 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 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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable hedges $ — $ — $ — FHLB advance hedges ( 1,740 ) ( 1,323 ) 430 Subordinated note hedges ( 373 ) ( 277 ) 86 Total $ ( 2,113 ) $ ( 1,600 ) $ 516 September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable hedges $ 1,035 $ 781 $ ( 1,083 ) FHLB advance hedges 545 412 421 Subordinated note hedges 414 311 92 Total $ 1,994 $ 1,504 $ ( 570 ) 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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable hedges $ 1,159 $ 876 $ ( 1,267 ) FHLB advance hedges ( 771 ) ( 582 ) 1,304 Subordinated note hedges ( 177 ) ( 131 ) 261 Total $ 211 $ 163 $ 298 September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable 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 )
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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable hedges $ — $ — $ — FHLB advance hedges ( 1,740 ) ( 1,323 ) 430 Subordinated note hedges ( 373 ) ( 277 ) 86 Total $ ( 2,113 ) $ ( 1,600 ) $ 516 September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable hedges $ 1,035 $ 781 $ ( 1,083 ) FHLB advance hedges 545 412 421 Subordinated note hedges 414 311 92 Total $ 1,994 $ 1,504 $ ( 570 ) 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, 2024, and 2023. September 30, 2024 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable hedges $ 1,159 $ 876 $ ( 1,267 ) FHLB advance hedges ( 771 ) ( 582 ) 1,304 Subordinated note hedges ( 177 ) ( 131 ) 261 Total $ 211 $ 163 $ 298 September 30, 2023 Gain/(Loss) Gain/(Loss) Effect of Prime based loan receivable 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 )

LEASE OBLIGATIONS (Tables)

LEASE OBLIGATIONS (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024, and December 31, 2023, are listed below. September 30, 2024 Right-of-Use Lease Weighted Weighted Operating Leases Land and building leases $ 3,729 $ 3,728 12.5 3.30 % Total operating leases $ 3,729 $ 3,728 12.5 3.30 % December 31, 2023 Right-of-Use Lease Weighted Weighted Operating Leases Land and building leases $ 3,291 $ 3,307 14.8 3.00 % Total operating leases $ 3,291 $ 3,307 14.8 3.00 %
Schedule of Operating Lease Costs	Operating lease costs for the three and nine months ended September 30, 2024, and 2023, are listed below. Three Months Ended Nine Months Ended 2024 2023 2024 2023 Operating lease cost $ 164 $ 177 $ 439 $ 585 Short-term lease cost — — — — Variable lease cost 14 34 57 62 Total operating lease cost $ 178 $ 211 $ 496 $ 647
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 $ 578 Due after one year through two years 623 Due after two years through three years 578 Due after three years through four years 484 Due after four years through five years 284 Thereafter 2,045 Total undiscounted cash flows 4,592 Discount on cash flows ( 864 ) Total operating lease liability $ 3,728

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2024
Schedule of Federal Funds Purchased and Retail Repurchase Agreements	Federal funds purchased and retail repurchase agreements as of September 30, 2024, and December 31, 2023, are listed below. September 30, December 31, Federal funds purchased $ — $ — Retail repurchase agreements 38,196 43,582
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, 2024, and December 31, 2023. September 30, December 31, Average daily balance during the period $ 42,213 $ 43,469 Average interest rate during the period 1.81 % 1.13 % Maximum month-end balance year-to-date $ 47,312 $ 46,798 Weighted average interest rate at period-end 1.62 % 1.69 %
Summary of Federal Home Loan Bank Advances	Federal Home Loan Bank advances as of September 30, 2024, and December 31, 2023, are as follows. September 30, December 31, 2023 Federal Home Loan Bank line of credit advances $ 195,997 $ — Federal Home Loan Bank fixed-rate term advances 100,000 100,000 Total Federal Home Loan Bank advances $ 295,997 $ 100,000
Schedule of Subordinated Debt	Subordinated debt as of September 30, 2024, and December 31, 2023, are listed below. September 30, December 31, Subordinated debentures $ 23,857 $ 23,594 Subordinated notes 73,479 73,327 Total $ 97,336 $ 96,921
Schedule of Subordinated Notes	Subordinated notes as of September 30, 2024, are listed below. September 30, Weighted Average Rate Weighted Average Term in Years Subordinated notes $ 75,000 7.00 % 5.8 Total principal outstanding 75,000 Debt issuance cost ( 1,521 ) Total subordinated notes $ 73,479 Subordinated notes as of December 31, 2023, are listed below. December 31, Weighted Average Rate Weighted Average Term in Years Subordinated notes $ 75,000 7.00 % 6.5 Total principal outstanding 75,000 Debt issuance cost ( 1,673 ) Total subordinated notes $ 73,327
Summary of Future Principal Repayments	Future principal repayments of the September 30, 2024, outstanding balances are as follows. Retail Repurchase Agreements FHLB Advances Subordinated Debentures Subordinated Notes FRB Borrowings Total Due in one year or less $ 38,196 $ 295,997 $ — $ — $ — $ 334,193 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 $ 38,196 $ 295,997 $ 28,352 $ 75,000 $ — $ 437,545
Trust Preferred Securities [Member]
Schedule of Subordinated Debt	Subordinated debentures as of September 30, 2024, and December 31, 2023, are listed below. September 30, Weighted Average Rate Weighted Average Term in Years CTII subordinated debentures $ 10,310 7.56 % 10.5 CTIII subordinated debentures 5,155 7.10 % 12.7 CFSTI subordinated debentures 5,155 8.17 % 8.2 ASBSTI subordinated debentures 7,732 7.01 % 11.0 Total contractual balance 28,352 Fair market value adjustments ( 4,495 ) Total subordinated debentures $ 23,857 December 31, Weighted Average Rate Weighted Average Term in Years CTII subordinated debentures $ 10,310 7.66 % 11.3 CTIII subordinated debentures 5,155 7.54 % 13.5 CFSTI subordinated debentures 5,155 8.87 % 9.0 ASBSTI subordinated debentures 7,732 7.45 % 11.7 Total contractual balance 28,352 Fair market value adjustments ( 4,758 ) Total subordinated debentures $ 23,594

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024, and December 31, 2023. September 30, December 31, Class A common stock – issued 20,675,614 20,460,615 Class A common stock – held in treasury ( 5,379,537 ) ( 5,016,964 ) Class A common stock – outstanding 15,296,077 15,443,651 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 expense of $ 25 and $ 94 was recorded for the three and nine months ended September, 2024. ESPP compensation expense of $ 17 and $ 94 was recorded for the three and nine months ended September 2023. 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 71 August 15, 2022 to February 14, 2023 17,508 26.18 81 February 15, 2023 to August 14, 2023 14,548 22.34 57 August 15, 2023 to February 14, 2024 16,884 21.79 65 February 15, 2024 to August 14, 2024 12,581 28.52 63
Components of Accumulated Other Comprehensive Income	Components of accumulated other comprehensive income as of September 30, 2024, and December 31, 2023, are listed below. Available-for- Cash Flow Hedges Accumulated September 30, 2024 Net unrealized or unamortized gains (losses) $ ( 53,721 ) $ 1,050 $ ( 52,671 ) Tax effect 12,913 ( 254 ) 12,659 $ ( 40,808 ) $ 796 $ ( 40,012 ) December 31, 2023 Net unrealized or unamortized gains (losses) $ ( 77,548 ) $ 839 $ ( 76,709 ) Tax effect 18,995 ( 206 ) 18,789 $ ( 58,553 ) $ 633 $ ( 57,920 )

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024, and December 31, 2023, 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, 2024 Total capital to risk weighted assets Equity Bancshares, Inc. $ 616,329 14.78 % $ 437,810 10.50 % $ N/A N/A Equity Bank 587,441 14.12 % 436,964 10.50 % 416,156 10.00 % Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 497,804 11.94 % 354,417 8.50 % N/A N/A Equity Bank 542,395 13.03 % 353,732 8.50 % 332,925 8.00 % Common equity Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 473,947 11.37 % 291,873 7.00 % N/A N/A Equity Bank 542,395 13.03 % 291,309 7.00 % 270,501 6.50 % Tier 1 leverage to average assets Equity Bancshares, Inc. 497,804 9.55 % 208,427 4.00 % N/A N/A Equity Bank 542,395 10.43 % 208,067 4.00 % 260,083 5.00 % December 31, 2023 Total capital to risk weighted assets Equity Bancshares, Inc. $ 589,131 15.48 % $ 399,729 10.50 % $ N/A N/A Equity Bank 571,938 15.05 % 399,006 10.50 % 380,006 10.00 % Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 470,659 12.36 % 323,590 8.50 % N/A N/A Equity Bank 526,793 13.86 % 323,005 8.50 % 304,004 8.00 % Common equity Tier 1 capital to risk weighted assets Equity Bancshares, Inc. 447,064 11.74 % 266,486 7.00 % N/A N/A Equity Bank 526,793 13.86 % 266,004 7.00 % 247,004 6.50 % Tier 1 leverage to average assets Equity Bancshares, Inc. 470,659 9.46 % 199,112 4.00 % N/A N/A Equity Bank 526,793 10.60 % 198,782 4.00 % 248,477 5.00 %

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Summary of Earnings Per Share	The following table presents earnings per share for the three and nine months ended September 2024, and 2023. Three months ended Nine months ended September 30, September 30, September 30, September 30, Basic: Net income (loss) allocable to common stockholders $ 19,851 $ 12,341 $ 45,635 $ 36,120 Weighted average common shares outstanding 15,258,704 15,404,882 15,307,627 15,570,357 Weighted average vested restricted stock units 118 110 3,261 5,374 Weighted average shares 15,258,822 15,404,992 15,310,888 15,575,731 Basic earnings (loss) per common share $ 1.30 $ 0.80 $ 2.98 $ 2.32 Diluted: Net income (loss) allocable to common stockholders $ 19,851 $ 12,341 $ 45,635 $ 36,120 Weighted average common shares outstanding for: Basic earnings per common share 15,258,822 15,404,992 15,310,888 15,575,731 Dilutive effects of the assumed exercise of stock options 77,192 33,189 63,709 37,550 Dilutive effects of the assumed vesting of restricted stock units 114,197 66,892 92,086 76,193 Dilutive effects of the assumed exercise of ESPP purchases 1,334 2,099 1,247 2,831 Average shares and dilutive potential common shares 15,451,545 15,507,172 15,467,930 15,692,305 Diluted earnings (loss) per common share $ 1.28 $ 0.80 $ 2.95 $ 2.30
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, 2024, and 2023. Three months ended Nine months ended September 30, September 30, September 30, September 30, Stock options 288,583 280,814 152,824 268,713 Restricted stock units 148 122,074 4,916 129,160 Total antidilutive shares 288,731 402,888 157,740 397,873

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024, and December 31, 2023. September 30, 2024 (Level 1) (Level 2) (Level 3) Assets: Available-for-sale securities: U.S. Government-sponsored entities $ — $ 75,190 $ — U.S. Treasury securities 85,145 — — Mortgage-backed securities Government-sponsored residential mortgage-backed securities — 606,726 — Private label residential mortgage-backed securities — 130,403 — Corporate — 58,288 — Small Business Administration loan pools — 6,561 — State and political subdivisions — 78,687 — Derivative assets: Derivative assets (included in other assets) — 6,136 — Cash collateral held by counterparty and netting adjustments ( 4,935 ) — — Total derivative assets ( 4,935 ) 6,136 — Other assets: Equity securities with readily determinable fair value 1,011 — — Total other assets 1,011 — — Total assets $ 81,221 $ 961,991 $ — Liabilities: Derivative liabilities: Derivative liabilities (included in other liabilities) $ — $ 2,959 $ — Cash collateral held by counterparty and netting adjustments ( 461 ) — — Total derivative liabilities ( 461 ) 2,959 — Total liabilities $ ( 461 ) $ 2,959 $ — December 31, 2023 (Level 1) (Level 2) (Level 3) Assets: Available-for-sale securities: U.S. Government-sponsored entities $ — $ 33,087 $ — U.S. Treasury securities 89,256 — — Mortgage-backed securities Government-sponsored residential mortgage- — 529,143 — Private label residential mortgage-backed securities — 137,841 — Corporate — 49,683 — Small Business Administration loan pools — 7,727 — State and political subdivisions — 72,911 — Derivative assets: Derivative assets (included in other assets) — 7,002 — Cash collateral held by counterparty and netting adjustments ( 6,406 ) — — Total derivative assets ( 6,406 ) 7,002 — Other assets: Equity securities with readily determinable fair value 674 — — Total other assets 674 — — Total assets $ 83,524 $ 837,394 $ — Liabilities: Derivative liabilities: Derivative liabilities (included in other liabilities) $ — $ 3,656 $ — Cash collateral held by counterparty and netting adjustments ( 454 ) — — Total derivative liabilities ( 454 ) 3,656 — Total liabilities $ ( 454 ) $ 3,656 $ —
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, 2024, and December 31, 2023. September 30. 2024 (Level 1) (Level 2) (Level 3) Loans individually evaluated for credit losses: Commercial real estate $ — $ — $ 3,260 Commercial and industrial — — 7,526 Residential real estate — — 3,468 Agricultural real estate — — 3,180 Other — — 907 Other real estate owned: Commercial real estate — — 2,141 Residential real estate — — 57 December 31, 2023 (Level 1) (Level 2) (Level 3) Loans individually evaluated for credit losses: Commercial real estate $ — $ — $ 1,616 Commercial and industrial — — 3,706 Residential real estate — — 6,165 Agricultural real estate — — 2,606 Other — — 2,442 Other real estate owned: Commercial real estate — — 1,061 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, 2024, and December 31, 2023. Fair Value Valuation Unobservable Range average) or Multiple of Earnings September 30, 2024 Individually evaluated real estate loans $ 16,764 Sales Adjustments for 5 % - 40 % 22 %) Individually evaluated real estate loans $ 1,577 Cost Approach Adjustments for differences between replacement cost and depreciated cost 26 % - 70 % 29 %) Individually evaluated other real estate owned $ 2,198 Sales Adjustments for 3 % - 13 % 8 %) December 31, 2023 Individually evaluated real estate loans $ 16,535 Sales Adjustments for between 3 % - 34 % 19 %) Individually evaluated other real estate owned $ 1,231 Sales Adjustments for between 7 % - 28 % 18 %)
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, 2024, and December 31, 2023. September 30, 2024 Carrying Estimated (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 235,483 $ 235,483 $ 235,483 $ — $ — Available-for-sale securities 1,041,000 1,041,000 85,145 955,855 — Held-to-maturity securities 5,408 5,610 — 5,610 — Loans held for sale 901 901 — 901 — Loans, net of allowance for credit losses 3,557,435 3,511,452 — — 3,511,452 Federal Reserve Bank and Federal Home 34,429 34,429 — 34,429 — Interest receivable 28,398 28,398 — 28,398 — Derivative assets 6,136 6,136 — 6,136 — Cash collateral held by derivative counterparty ( 4,935 ) ( 4,935 ) ( 4,935 ) — — Total derivative assets 1,201 1,201 ( 4,935 ) 6,136 — Equity securities with readily determinable fair value 1,011 1,011 1,011 — — Total assets $ 4,905,266 $ 4,859,485 $ 316,704 $ 1,031,329 $ 3,511,452 Financial liabilities: Deposits $ 4,362,944 $ 4,359,686 $ — $ 4,359,686 $ — Federal funds purchased and retail 38,196 38,196 — 38,196 — Federal Home Loan Bank advances 295,997 295,997 — 295,997 — Subordinated debentures 23,857 23,857 — 23,857 — Subordinated notes 73,479 72,729 — 72,729 — Contractual obligations 19,683 19,683 — 19,683 — Interest payable 8,775 8,775 — 8,775 — Derivative liabilities 2,959 2,959 — 2,959 — Cash collateral held by derivative counterparty ( 461 ) ( 461 ) ( 461 ) — — Total derivative liabilities 2,498 2,498 ( 461 ) 2,959 — Total liabilities $ 4,825,429 $ 4,821,421 $ ( 461 ) $ 4,821,882 $ — December 31, 2023 Carrying Estimated (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 379,099 $ 379,099 $ 379,099 $ — $ — Available-for-sale securities 919,648 919,648 89,256 830,392 — Held-to-maturity securities 2,209 2,250 — 2,250 — Loans held for sale 476 476 — 476 — Loans, net of allowance for credit losses 3,289,381 3,227,789 — — 3,227,789 Federal Reserve Bank and Federal Home 20,608 20,608 — 20,608 — Interest receivable 25,497 25,497 — 25,497 — Derivative assets 7,002 7,002 — 7,002 — Cash collateral held by derivative counterparty ( 6,406 ) ( 6,406 ) ( 6,406 ) — — Total derivative assets 596 596 ( 6,406 ) 7,002 — Equity securities with readily determinable fair value 674 674 674 — — Total assets $ 4,638,188 $ 4,576,637 $ 462,623 $ 886,225 $ 3,227,789 Financial liabilities: Deposits $ 4,145,455 $ 4,140,501 $ — $ 4,140,501 $ — Federal funds purchased and retail 43,582 43,582 — 43,582 — Federal Home Loan Bank advances 100,000 100,000 — 100,000 — Federal Reserve Bank Borrowings 140,000 140,000 — 140,000 — Subordinated debentures 23,594 23,594 — 23,594 — Subordinated notes 73,327 71,827 — 71,827 — Contractual obligations 19,315 19,315 — 19,315 — Interest payable 9,180 9,180 — 9,180 — Derivative liabilities 3,656 3,656 — 3,656 — Cash collateral held by derivative counterparty ( 454 ) ( 454 ) ( 454 ) — — Total derivative liabilities 3,202 3,202 ( 454 ) 3,656 — Total liabilities $ 4,557,655 $ 4,551,201 $ ( 454 ) $ 4,551,655 $ —

COMMITMENTS AND CREDIT RISK (Ta

COMMITMENTS AND CREDIT RISK (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024, and December 31, 2023, were as follows. September 30, 2024 December 31, 2023 Fixed Variable Fixed Variable Commitments to make loans $ 39,590 $ 402,556 $ 47,465 $ 343,715 Mortgage loans in the process of origination 391 2,208 4,574 357 Unused lines of credit 166,965 407,829 124,893 355,270 The contractual amounts of standby letters of credit as of September 30, 2024, and December 31, 2023, were as follows. September 30, 2024 December 31, 2023 Fixed Variable Fixed Variable Standby letters of credit $ 17,104 $ 28,645 $ 18,145 $ 30,680

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	9 Months Ended
	Sep. 30, 2024
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, which for the three and nine months ended September 30, 2024, include the liquidation of a preferred equity interest taken as resolution of a problem loan relationship that resulted in an $ 8,500 gain, 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, 2024, and 2023. Three Months Ended Nine Months Ended 2024 2023 2024 2023 Non-interest income Service charges and fees $ 2,424 $ 2,690 $ 7,534 $ 7,888 Debit card income 2,665 2,591 7,733 7,798 Mortgage banking (a) 287 226 720 527 Increase in bank-owned life insurance (a) 1,344 794 3,083 3,134 Net gain (loss) on acquisitions (a) 831 — 2,131 — Net gain (loss) from securities transactions (a) 206 ( 1 ) 222 ( 1,291 ) Other Investment referral income 109 101 395 307 Trust income 412 291 1,115 799 Insurance sales commissions 166 264 309 405 Recovery on zero-basis purchased loans (a) 5 2 4,378 515 Income (loss) from equity method investments (a) — ( 56 ) ( 87 ) ( 167 ) Other non-interest income related to loans 856 1,828 2,969 4,340 Other non-interest income not related to (a) 12 5 ( 496 ) 30 Total other non-interest income 1,560 2,435 8,583 6,229 Total $ 9,317 $ 8,735 $ 30,006 $ 24,285 (a) Not within the scope of ASC 606.

BUSINESS COMBINATIONS AND BRA_2

BUSINESS COMBINATIONS AND BRANCH SALES (Tables)	9 Months Ended
	Sep. 30, 2024
Bank Of Kirksville [Member]
Business Acquisition [Line Items]
Summary of the Amounts of Assets Sold/Acquired and Liabilities Assumed Recognized at the Merger/Acquisition Date	The following table summarizes the amounts of assets acquired and liabilities assumed by BOK on February 9, 2024. Fair value of consideration: Cash $ 44,304 $ 44,304 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and due from banks $ 105,218 Available-for-sale securities 164,629 Loans 118,131 Premises and equipment 3,473 Core deposit intangible 11,530 Other assets 3,255 Total assets acquired 406,236 Deposits 349,777 Federal funds purchased and retail repurchase agreements 8,818 Interest payable and other liabilities 2,037 Total liabilities assumed 360,632 Total identifiable net assets 45,604 Bargain purchase gain ( 1,300 ) $ 44,304
Schedule Of Business Acquisitions By Acquisition At Merger Date Table Text Block	The following tables reconcile the par value of BOK loan portfolio as of the purchase date to the fair value indicated in the table above. For non-purchase credit deteriorated assets, the entire fair value adjustment including both interest and credit related components is recorded as an adjustment to par (“Fair Value Marks”) and reflected as an adjustment to the carrying value of that asset within the Consolidated Balance Sheet. Following purchase, an ACL is also established for these non-purchase credit deteriorated assets which is not reflected in this table as it is accounted for outside of the business combination. For purchase-credit deteriorated assets, as required by CECL, the fair value mark is divided between an adjustment to par (“Non-Credit Rate Marks”) and an addition to the ACL (“Credit Marks in ACL”). The addition to ACL is based on the application of management’s CECL methodology to the individual loans. Non-Purchase Credit Deteriorated Loans Loan Par Value Fair Value Marks Purchase Price Commercial real estate $ 1,959 $ ( 85 ) $ 1,874 Commercial and industrial 32,300 ( 578 ) 31,722 Residential real estate 42,318 ( 1,182 ) 41,136 Agricultural 37,641 ( 949 ) 36,692 Consumer 1,373 ( 36 ) 1,337 Total non-PCD loans $ 115,591 $ ( 2,830 ) $ 112,761 Purchase Credit Deteriorated Loans Loan Par Value Discounts from Other Factors Excluding ACL Credit Marks Purchase Price Commercial and industrial $ 1,366 $ ( 178 ) $ ( 119 ) $ 1,069 Residential real estate 2,044 ( 210 ) ( 183 ) 1,651 Agricultural 3,316 ( 472 ) ( 284 ) 2,560 Consumer 115 ( 15 ) ( 10 ) 90 Total PCD loans $ 6,841 $ ( 875 ) $ ( 596 ) $ 5,370 Total Purchased Loans Purchase Price Non-Purchase Credit Deteriorated Loans $ 112,761 Purchase Credit Deteriorated Loans 5,370 Total loans $ 118,131 At close of business on July 1, 2024, the Company acquired 100 % of the outstanding common shares of KansasLand Bancshares, Inc. ("KansasLand"), the holding company of KansasLand Bank (“KSL”), which has two branch locations in Quinter and Americus, Kansas. Results of operations of KSL were included in the Company’s results of operations beginning July 2, 2024. Acquisition-related costs associated with this acqu isition were $ 538 ($ 409 on an after-tax basis) and are included in merger expense in the Company’s income statement for the nine months ended September 30, 2024. Information necessary to recognize the fair value of assets acquired and liabilities assumed is currently still on-going. The acquisition was and expansion to the Company's current footprint in Western Kansas with the addition of two branch locations. The following table summarizes the amounts of assets acquired and liabilities assumed by KSL on July 1, 2024. Fair value of consideration: Cash $ 100 $ 100 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and due from banks $ 1,361 Available-for-sale securities 20,004 Loans 27,926 Premises and equipment 372 Core deposit intangible 506 Other assets 1,764 Total assets acquired 51,933 Deposits 42,418 Federal funds purchased and retail repurchase agreements 780 Federal Home Loan Bank advances 7,049 Bank stock loan 691 Interest payable and other liabilities 64 Total liabilities assumed 51,002 Total identifiable net assets 931 Bargain purchase gain ( 831 ) $ 100 The following tables reconcile the par value of KSL loan portfolio as of the purchase date to the fair value indicated in the table above. For non-purchase credit deteriorated assets, the entire fair value adjustment including both interest and credit related components is recorded as an adjustment to par (“Fair Value Marks”) and reflected as an adjustment to the carrying value of that asset within the Consolidated Balance Sheet. Following purchase, an ACL is also established for these non-purchase credit deteriorated assets which is not reflected in this table as it is accounted for outside of the business combination. For purchase-credit deteriorated assets, as required by CECL, the fair value mark is divided between an adjustment to par (“Non-Credit Rate Marks”) and an addition to the ACL (“Credit Marks in ACL”). The addition to ACL is based on the application of management’s CECL methodology to the individual loans. Non-Purchase Credit Deteriorated Loans Loan Par Value Fair Value Marks Purchase Price Commercial real estate $ 163 $ ( 14 ) $ 149 Commercial and industrial 4,549 ( 258 ) 4,291 Residential real estate 7,053 ( 103 ) 6,950 Agricultural real estate 9,644 ( 387 ) 9,257 Agricultural 2,133 ( 7 ) 2,126 Consumer 1,524 ( 6 ) 1,518 Total non-PCD loans $ 25,066 $ ( 775 ) $ 24,291 Purchase Credit Deteriorated Loans Loan Par Value Discounts from Other Factors Excluding ACL Credit Marks Purchase Price Commercial and industrial $ 109 $ ( 14 ) $ ( 9 ) $ 86 Residential real estate 479 ( 48 ) ( 43 ) 388 Agricultural real estate 3,717 ( 419 ) ( 330 ) 2,968 Agricultural 244 ( 29 ) ( 22 ) 193 Total PCD loans $ 4,549 $ ( 510 ) $ ( 404 ) $ 3,635 Total Purchased Loans Purchase Price Non-Purchase Credit Deteriorated Loans $ 24,291 Purchase Credit Deteriorated Loans 3,635 Total loans $ 27,926 Assuming the Rockhold and KansasLand acquisitions would have taken place on January 1, 2023, total combined revenue would have been $ 168,626 for the nine months ended September 30, 2024, and $ 141,078 for the year ended December 31, 2023. Net income would have been $ 48,091 at September 30, 2024, and $ 7,518 at December 31, 2023. The p ro forma amounts disclosed exclude merger expense from non-interest expense, which is considered a non-recurring adjustment. Separate revenue and earnings of the former Rockhold locatio ns are not available subsequent to the acquisition.
KansasLand Bank [Member]
Business Acquisition [Line Items]
Summary of the Amounts of Assets Sold/Acquired and Liabilities Assumed Recognized at the Merger/Acquisition Date	The following table summarizes the amounts of assets acquired and liabilities assumed by KSL on July 1, 2024. Fair value of consideration: Cash $ 100 $ 100 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and due from banks $ 1,361 Available-for-sale securities 20,004 Loans 27,926 Premises and equipment 372 Core deposit intangible 506 Other assets 1,764 Total assets acquired 51,933 Deposits 42,418 Federal funds purchased and retail repurchase agreements 780 Federal Home Loan Bank advances 7,049 Bank stock loan 691 Interest payable and other liabilities 64 Total liabilities assumed 51,002 Total identifiable net assets 931 Bargain purchase gain ( 831 ) $ 100
Schedule Of Business Acquisitions By Acquisition At Merger Date Table Text Block	The following tables reconcile the par value of KSL loan portfolio as of the purchase date to the fair value indicated in the table above. For non-purchase credit deteriorated assets, the entire fair value adjustment including both interest and credit related components is recorded as an adjustment to par (“Fair Value Marks”) and reflected as an adjustment to the carrying value of that asset within the Consolidated Balance Sheet. Following purchase, an ACL is also established for these non-purchase credit deteriorated assets which is not reflected in this table as it is accounted for outside of the business combination. For purchase-credit deteriorated assets, as required by CECL, the fair value mark is divided between an adjustment to par (“Non-Credit Rate Marks”) and an addition to the ACL (“Credit Marks in ACL”). The addition to ACL is based on the application of management’s CECL methodology to the individual loans. Non-Purchase Credit Deteriorated Loans Loan Par Value Fair Value Marks Purchase Price Commercial real estate $ 163 $ ( 14 ) $ 149 Commercial and industrial 4,549 ( 258 ) 4,291 Residential real estate 7,053 ( 103 ) 6,950 Agricultural real estate 9,644 ( 387 ) 9,257 Agricultural 2,133 ( 7 ) 2,126 Consumer 1,524 ( 6 ) 1,518 Total non-PCD loans $ 25,066 $ ( 775 ) $ 24,291 Purchase Credit Deteriorated Loans Loan Par Value Discounts from Other Factors Excluding ACL Credit Marks Purchase Price Commercial and industrial $ 109 $ ( 14 ) $ ( 9 ) $ 86 Residential real estate 479 ( 48 ) ( 43 ) 388 Agricultural real estate 3,717 ( 419 ) ( 330 ) 2,968 Agricultural 244 ( 29 ) ( 22 ) 193 Total PCD loans $ 4,549 $ ( 510 ) $ ( 404 ) $ 3,635 Total Purchased Loans Purchase Price Non-Purchase Credit Deteriorated Loans $ 24,291 Purchase Credit Deteriorated Loans 3,635 Total loans $ 27,926

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Reconciliations of Reportable Segment Revenues and Measures of Profit or Loss	The following tables present the reconciliations of reportable segment revenues and measures of profit or loss and line item reconciliation to the Company’s consolidated financial statement totals. Unallocated Holding Company Equity Bank Amounts Eliminations Total Nine Months ended September 30, 2024 Interest and dividend income $ 221,427 $ 437 $ — $ 221,864 Interest expense 79,404 5,771 — 85,175 Net interest income 142,023 ( 5,334 ) — 136,689 Provision (reversal) for credit losses 2,448 — — 2,448 Net interest income after provision (reversal) for credit losses 139,575 ( 5,334 ) — 134,241 Non-interest income Service charges and fees 7,534 — — 7,534 Debit card income 7,733 — — 7,733 Mortgage banking 720 — — 720 Increase in value of bank-owned life insurance 3,083 — — 3,083 Net gain on acquisition and branch sales 2,131 — — 2,131 Net gain (loss) from securities transactions ( 72 ) 294 — 222 Other 8,583 42,825 ( 42,825 ) (a) 8,583 Total non-interest income 29,712 43,119 ( 42,825 ) 30,006 Non-interest expense Salaries and employee benefits 54,292 126 — 54,418 Net occupancy and equipment 10,800 — — 10,800 Data processing 15,016 — — 15,016 Professional fees 4,148 509 — 4,657 Advertising and business development 3,896 1 — 3,897 Telecommunications 1,887 — — 1,887 FDIC insurance 1,821 — — 1,821 Courier and postage 1,912 — — 1,912 Free nationwide ATM cost 1,569 — — 1,569 Amortization of core deposit intangibles 3,229 — — 3,229 Loan expense 447 — — 447 Other real estate owned 710 ( 8,496 ) — ( 7,786 ) Merger expenses 3,893 568 — 4,461 Other 10,170 ( 147 ) — 10,023 Intersegment service charges ( 1,065 ) 1,065 — — Total non-interest expense 112,725 ( 6,374 ) — 106,351 Income (loss) before income tax 56,562 44,159 ( 42,825 ) 57,896 Provision (benefit) for income taxes 14,467 ( 2,206 ) — 12,261 Total segment profit/(loss) $ 42,095 $ 46,365 $ ( 42,825 ) $ 45,635 (a) Elimination of equity in earnings of subsidiary Unallocated Holding Company Equity Bank Amounts Eliminations Total Nine Months ended September 30, 2023 Interest and dividend income $ 181,934 $ 484 $ — $ 182,418 Interest expense 57,121 5,746 — 62,867 Net interest income 124,813 ( 5,262 ) — 119,551 Provision (reversal) for credit losses 1,162 — — 1,162 Net interest income after provision (reversal) for credit losses 123,651 ( 5,262 ) — 118,389 Non-interest income Service charges and fees 7,888 — — 7,888 Debit card income 7,798 — — 7,798 Mortgage banking 527 — — 527 Increase in value of bank-owned life insurance 3,134 — — 3,134 Net gain (loss) from securities transactions ( 1,291 ) — — ( 1,291 ) Other 6,228 41,972 ( 41,971 ) (a) 6,229 Total non-interest income 24,284 41,972 ( 41,971 ) 24,285 Non-interest expense Salaries and employee benefits 47,667 119 — 47,786 Net occupancy and equipment 9,081 — — 9,081 Data processing 12,962 — — 12,962 Professional fees 3,895 446 — 4,341 Advertising and business development 3,827 — — 3,827 Telecommunications 1,503 — — 1,503 FDIC insurance 1,535 — — 1,535 Courier and postage 1,469 — — 1,469 Free nationwide ATM cost 1,565 — — 1,565 Amortization of core deposit intangibles 2,635 — — 2,635 Loan expense 385 — — 385 Other real estate owned 318 — — 318 Other 13,639 ( 443 ) — 13,196 Intersegment service charges ( 1,007 ) 1,007 — — Total non-interest expense 99,474 1,129 — 100,603 Income (loss) before income tax 48,461 35,581 ( 41,971 ) 42,071 Provision (benefit) for income taxes 7,515 ( 1,564 ) — 5,951 Total segment profit/(loss) $ 40,946 $ 37,145 $ ( 41,971 ) $ 36,120 (a) Elimination of equity in earnings of subsidiary Unallocated Holding Company Equity Bank Amounts Eliminations Total Three Months ended September 30, 2024 Interest and dividend income $ 74,878 $ 87 $ — $ 74,965 Interest expense 27,007 1,927 — 28,934 Net interest income 47,871 ( 1,840 ) — 46,031 Provision (reversal) for credit losses 1,183 — — 1,183 Net interest income after provision (reversal) for credit losses 46,688 ( 1,840 ) — 44,848 Non-interest income Service charges and fees 2,424 — — 2,424 Debit card income 2,665 — — 2,665 Mortgage banking 287 — — 287 Increase in value of bank-owned life insurance 1,344 — — 1,344 Net gain on acquisition and branch sales 831 — — 831 Net gain (loss) from securities transactions 206 — — 206 Other 1,560 12,737 ( 12,737 ) (a) 1,560 Total non-interest income 9,317 12,737 ( 12,737 ) 9,317 Non-interest expense Salaries and employee benefits 18,455 39 — 18,494 Net occupancy and equipment 3,478 — — 3,478 Data processing 5,152 — — 5,152 Professional fees 1,308 179 — 1,487 Advertising and business development 1,368 — — 1,368 Telecommunications 660 — — 660 FDIC insurance 660 — — 660 Courier and postage 686 — — 686 Free nationwide ATM cost 544 — — 544 Amortization of core deposit intangibles 1,112 — — 1,112 Loan expense 143 — — 143 Other real estate owned 777 ( 8,496 ) — ( 7,719 ) Merger expenses 615 3 — 618 Other 3,494 151 — 3,645 Intersegment service charges ( 375 ) 375 — — Total non-interest expense 38,077 ( 7,749 ) — 30,328 Income (loss) before income tax 17,928 18,646 ( 12,737 ) 23,837 Provision (benefit) for income taxes 5,205 ( 1,219 ) — 3,986 Total segment profit/(loss) $ 12,723 $ 19,865 $ ( 12,737 ) $ 19,851 (a) Elimination of equity in earnings of subsidiary Unallocated Holding Company Equity Bank Amounts Eliminations Total Three Months ended September 30, 2023 Interest and dividend income $ 64,598 $ 441 $ — $ 65,039 Interest expense 22,111 1,916 — 24,027 Net interest income 42,487 ( 1,475 ) — 41,012 Provision (reversal) for credit losses 1,230 — — 1,230 Net interest income after provision (reversal) for credit losses 41,257 ( 1,475 ) — 39,782 Non-interest income Service charges and fees 2,690 — — 2,690 Debit card income 2,591 — — 2,591 Mortgage banking 226 — — 226 Increase in value of bank-owned life insurance 794 — — 794 Net gain (loss) from securities transactions ( 1 ) — — ( 1 ) Other 2,434 13,929 ( 13,928 ) (a) 2,435 Total non-interest income 8,734 13,929 ( 13,928 ) 8,735 Non-interest expense Salaries and employee benefits 15,820 37 — 15,857 Net occupancy and equipment 3,262 — — 3,262 Data processing 4,553 — — 4,553 Professional fees 1,225 87 — 1,312 Advertising and business development 1,419 — — 1,419 Telecommunications 502 — — 502 FDIC insurance 660 — — 660 Courier and postage 548 — — 548 Free nationwide ATM cost 516 — — 516 Amortization of core deposit intangibles 799 — — 799 Loan expense 132 — — 132 Other real estate owned 128 — — 128 Other 4,556 — — 4,556 Intersegment service charges ( 345 ) 345 — — Total non-interest expense 33,775 469 — 34,244 Income (loss) before income tax 16,216 11,985 ( 13,928 ) 14,273 Provision (benefit) for income taxes 2,466 ( 534 ) — 1,932 Total segment profit/(loss) $ 13,750 $ 12,519 $ ( 13,928 ) $ 12,341 (a) Elimination of equity in earnings of subsidiary For the Nine Months ended September 30, 2024 2023 Equity Bank Administrative Adjustments Total Equity Bank Administrative Adjustments Total Depreciation $ 3,997 $ 135 $ 4,132 $ 3,371 $ 114 $ 3,485 Amortization of operating lease 346 — 346 472 — 472 Amortization of cloud computing 104 — 104 141 — 141 Amortization of intangible assets 3,337 — 3,337 2,743 — 2,743 Purchase of long lived assets 10,499 — 10,499 12,425 — 12,425 Provision (benefit) for income taxes 14,467 ( 2,206 ) 12,261 7,515 ( 1,564 ) 5,951 For the Three Months ended September 30, 2024 2023 Equity Bank Administrative Adjustments Total Equity Bank Administrative Adjustments Total Depreciation $ 1,354 $ 45 $ 1,399 $ 1,160 $ 38 $ 1,198 Amortization of operating lease 130 — 130 149 — 149 Amortization of cloud computing 34 — 34 47 — 47 Amortization of intangible assets 1,148 — 1,148 835 — 835 Purchase of long lived assets 4,162 — 4,162 5,324 — 5,324 Provision (benefit) for income taxes 5,205 ( 1,219 ) 3,986 2,466 ( 534 ) 1,932 September 30, December 31, 2024 2023 Assets Total assets for reportable segments $ 5,342,899 $ 5,024,161 Holding company administrative adjustments 612,797 560,434 Elimination of bank cash and intercompany receivable of subsidiaries ( 24,497 ) ( 13,515 ) Elimination of investment in subsidiaries ( 575,966 ) ( 536,488 ) Consolidated total assets $ 5,355,233 $ 5,034,592
Schedule of Segment Assets	September 30, December 31, 2024 2023 Assets Total assets for reportable segments $ 5,342,899 $ 5,024,161 Holding company administrative adjustments 612,797 560,434 Elimination of bank cash and intercompany receivable of subsidiaries ( 24,497 ) ( 13,515 ) Elimination of investment in subsidiaries ( 575,966 ) ( 536,488 ) Consolidated total assets $ 5,355,233 $ 5,034,592

Investments - Amortized Cost an

Investments - Amortized Cost and Fair Value of Securities Available-for-Sale (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	$ 1,094,721	$ 997,196
Available-for-Sale, Gross Unrecognized Gains	7,718	3,974
Available-for-Sale, Gross Unrecognized Losses	(61,439)	(81,522)
Available-for-Sale, Fair Value	1,041,000	919,648
U.S. Government Sponsored Entities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	79,529	39,103
Available-for-Sale, Gross Unrecognized Gains	507
Available-for-Sale, Gross Unrecognized Losses	(4,846)	(6,016)
Available-for-Sale, Fair Value	75,190	33,087
U.S. Treasury securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	85,068	89,999
Available-for-Sale, Gross Unrecognized Gains	325	28
Available-for-Sale, Gross Unrecognized Losses	(248)	(771)
Available-for-Sale, Fair Value	85,145	89,256
Government-Sponsored Residential Mortgage-Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	626,955	560,674
Available-for-Sale, Gross Unrecognized Gains	6,592	3,872
Available-for-Sale, Gross Unrecognized Losses	(26,821)	(35,403)
Available-for-Sale, Fair Value	606,726	529,143
Private Label Residential Mortgage-Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	148,117	161,174
Available-for-Sale, Gross Unrecognized Losses	(17,714)	(23,333)
Available-for-Sale, Fair Value	130,403	137,841
Corporate [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	61,910	56,722
Available-for-Sale, Gross Unrecognized Gains	198
Available-for-Sale, Gross Unrecognized Losses	(3,820)	(7,039)
Available-for-Sale, Fair Value	58,288	49,683
Small Business Administration Loan Pools [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	6,792	8,066
Available-for-Sale, Gross Unrecognized Losses	(231)	(339)
Available-for-Sale, Fair Value	6,561	7,727
State and Political Subdivisions [Member]
Schedule Of Available For Sale Securities [Line Items]
Available-for-Sale, Amortized Cost	86,350	81,458
Available-for-Sale, Gross Unrecognized Gains	96	74
Available-for-Sale, Gross Unrecognized Losses	(7,759)	(8,621)
Available-for-Sale, Fair Value	$ 78,687	$ 72,911

Investments - Amortized Cost _2

Investments - Amortized Cost and Fair Value of Securities Held-to-Maturity (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Held-to-Maturity Securities [Line Items]
Held-to-Maturity, Amortized Cost	$ 5,408	$ 2,209
Held-to-Maturity, Gross Unrecognized Gains	203	41
Held-to-Maturity, Gross Unrecognized Losses	(1)
Held-to-maturity securities	5,610	2,250
Government-Sponsored Residential Mortgage-Backed Securities [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Held-to-Maturity, Amortized Cost	4,122	1,094
Held-to-Maturity, Gross Unrecognized Gains	158	3
Held-to-maturity securities	4,280	1,097
State and Political Subdivisions [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Held-to-Maturity, Amortized Cost	1,286	1,115
Held-to-Maturity, Gross Unrecognized Gains	45	38
Held-to-Maturity, Gross Unrecognized Losses	(1)
Held-to-maturity securities	$ 1,330	$ 1,153

Investments - Fair Value and Am

Investments - Fair Value and Amortized Cost of Debt Securities by Contractual Maturity (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Available-for-Sale, Amortized Cost, Within one year	$ 87,201
Available-for-Sale, Amortized Cost, One to five years	62,988
Available-for-Sale, Amortized Cost, Five to ten years	129,268
Available-for-Sale, Amortized Cost, After ten years	40,192
Available-for-Sale, Amortized Cost, Mortgage-backed securities	775,072
Available-for-Sale, Amortized Cost	1,094,721	$ 997,196
Available-for-Sale, Fair Value, Within one year	87,057
Available-for-Sale, Fair Value, One to five years	63,603
Available-for-Sale, Fair Value, Five to ten years	118,278
Available-for-Sale, Fair Value, After ten years	34,933
Available-for-Sale, Fair Value, Mortgage-backed securities	737,129
Available-for-Sale, Fair Value, Total debt securities	1,041,000	919,648
Held-to-Maturity, Amortized Cost, Five to ten years	173
Held-to-Maturity, Amortized Cost, After ten years	1,113
Held-to-Maturity, Amortized Cost, Mortgage-backed securities	4,122
Held-to-Maturity, Amortized Cost	5,408	2,209
Held-to-Maturity, Fair Value, Five to ten years	172
Held-to-Maturity, Fair Value, After ten years	1,158
Held-to-Maturity, Fair Value, Mortgage-backed securities	4,280
Held-to-Maturity, Fair Value, Total debt securities	$ 5,610	$ 2,250

Investments - Carrying Value of

Investments - Carrying Value of Securities Pledged as Collateral to Secure Public Fund Deposits (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale [Line Items]
Carrying value of securities pledged as collateral	$ 858,948	$ 748,970
Book Value	898,085	803,361
Fair Value	858,948	748,970
Public Fund Deposits [Member]
Debt Securities, Available-for-Sale [Line Items]
Carrying value of securities pledged as collateral	712,400	488,270
Book Value	736,537	509,010
Fair Value	712,400	488,270
Federal Home Loan Bank Pledging [Member]
Debt Securities, Available-for-Sale [Line Items]
Carrying value of securities pledged as collateral	94,597	72,293
Book Value	107,141	84,421
Fair Value	94,597	72,293
Federal Reserve Bank Borrowings [Member]
Debt Securities, Available-for-Sale [Line Items]
Carrying value of securities pledged as collateral	11,881	141,125
Book Value	12,028	158,382
Fair Value	11,881	141,125
Retail Repurchase Agreements [Member]
Debt Securities, Available-for-Sale [Line Items]
Carrying value of securities pledged as collateral	40,070	47,282
Book Value	42,379	51,548
Fair Value	$ 40,070	$ 47,282

Investments - Additional Inform

Investments - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2024 USD ($) Security	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Schedule Of Available For Sale Securities [Line Items]
Carrying value of securities pledged as collateral	$ 858,948,000		$ 748,970,000
Number of unrealized loss position, available-for-sale securities | Security	427
Number of unrecognized loss position, held-to-maturity securities | Security	1
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	19
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	174
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	$ 3,000,000
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	87%
General Obligation Bonds [Member] | State and Political Subdivisions [Member]
Schedule Of Available For Sale Securities [Line Items]
Percentage of risk	63%

Investments - Summary of Gross

Investments - Summary of Gross Unrealized or Unrecognized Losses and Fair Value of Securities (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Investments [Line Items]
Total, Available-for-sale securities, Less Than 12 Months, Fair Value	$ 33,708	$ 24,282
Total, Available-for-sale securities, Less Than 12 Months, Unrecognized Loss	(159)	(787)
Total, Available-for-sale securities, 12 Months or More, Fair Value	583,201	606,838
Total, Available-for-sale securities, 12 Months or More, Unrecognized Loss	(61,280)	(80,735)
Total, Available-for-sale securities, Fair Value	616,909	631,120
Total, Available-for-sale securities, Unrecognized Loss	(61,439)	(81,522)
Total, Held-to-maturity securities, Less Than 12 Months, Fair Value	172
Total, Held-to-maturity securities, Less Than 12 Months, Unrecognized Loss	(1)
Total, Held-to-maturity securities, Fair Value	172
Total, Held-to-maturity securities, Unrecognized Loss	(1)
U.S. Government Sponsored Entities [Member]
Schedule of Investments [Line Items]
Total, Available-for-sale securities, Less Than 12 Months, Fair Value	0
Total, Available-for-sale securities, Less Than 12 Months, Unrecognized Loss	0
Total, Available-for-sale securities, 12 Months or More, Fair Value	33,644	33,087
Total, Available-for-sale securities, 12 Months or More, Unrecognized Loss	(4,846)	(6,016)
Total, Available-for-sale securities, Fair Value	33,644	33,087
Total, Available-for-sale securities, Unrecognized Loss	(4,846)	(6,016)
U.S. Treasury securities [Member]
Schedule of Investments [Line Items]
Total, Available-for-sale securities, Less Than 12 Months, Fair Value	0	0
Total, Available-for-sale securities, Less Than 12 Months, Unrecognized Loss	0
Total, Available-for-sale securities, 12 Months or More, Fair Value	19,813	19,413
Total, Available-for-sale securities, 12 Months or More, Unrecognized Loss	(248)	(771)
Total, Available-for-sale securities, Fair Value	19,813	19,413
Total, Available-for-sale securities, Unrecognized Loss	(248)	(771)
Government-Sponsored Residential Mortgage-Backed Securities [Member]
Schedule of Investments [Line Items]
Total, Available-for-sale securities, Less Than 12 Months, Fair Value	24,152	7,799
Total, Available-for-sale securities, Less Than 12 Months, Unrecognized Loss	(99)	(5)
Total, Available-for-sale securities, 12 Months or More, Fair Value	284,249	306,858
Total, Available-for-sale securities, 12 Months or More, Unrecognized Loss	(26,722)	(35,398)
Total, Available-for-sale securities, Fair Value	308,401	314,657
Total, Available-for-sale securities, Unrecognized Loss	(26,821)	(35,403)
Private Label Residential Mortgage-Backed Securities [Member]
Schedule of Investments [Line Items]
Total, Available-for-sale securities, 12 Months or More, Fair Value	130,403	137,841
Total, Available-for-sale securities, 12 Months or More, Unrecognized Loss	(17,714)	(23,333)
Total, Available-for-sale securities, Fair Value	130,403	137,841
Total, Available-for-sale securities, Unrecognized Loss	(17,714)	(23,333)
Corporate [Member]
Schedule of Investments [Line Items]
Total, Available-for-sale securities, Less Than 12 Months, Fair Value	3,213
Total, Available-for-sale securities, Less Than 12 Months, Unrecognized Loss	(48)
Total, Available-for-sale securities, 12 Months or More, Fair Value	46,684	49,683
Total, Available-for-sale securities, 12 Months or More, Unrecognized Loss	(3,772)	(7,039)
Total, Available-for-sale securities, Fair Value	49,897	49,683
Total, Available-for-sale securities, Unrecognized Loss	(3,820)	(7,039)
Small Business Administration Loan Pools [Member]
Schedule of Investments [Line Items]
Total, Available-for-sale securities, Less Than 12 Months, Fair Value	4,156	5,097
Total, Available-for-sale securities, Less Than 12 Months, Unrecognized Loss	0	(14)
Total, Available-for-sale securities, 12 Months or More, Fair Value	2,405	2,630
Total, Available-for-sale securities, 12 Months or More, Unrecognized Loss	(231)	(325)
Total, Available-for-sale securities, Fair Value	6,561	7,727
Total, Available-for-sale securities, Unrecognized Loss	(231)	(339)
State and Political Subdivisions [Member]
Schedule of Investments [Line Items]
Total, Available-for-sale securities, Less Than 12 Months, Fair Value	2,187	11,386
Total, Available-for-sale securities, Less Than 12 Months, Unrecognized Loss	(12)	(768)
Total, Available-for-sale securities, 12 Months or More, Fair Value	66,003	57,326
Total, Available-for-sale securities, 12 Months or More, Unrecognized Loss	(7,747)	(7,853)
Total, Available-for-sale securities, Fair Value	68,190	68,712
Total, Available-for-sale securities, Unrecognized Loss	(7,759)	$ (8,621)
Total, Held-to-maturity securities, Less Than 12 Months, Fair Value	172
Total, Held-to-maturity securities, Less Than 12 Months, Unrecognized Loss	(1)
Total, Held-to-maturity securities, Fair Value	172
Total, Held-to-maturity securities, Unrecognized Loss	$ (1)

Investments - Summary of Procee

Investments - Summary of Proceeds from Sales and Associated Gains and Losses (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Proceeds	$ 15,407	$ 0	$ 16,133	$ 49,258
Gross gain	164		167
Gross losses	$ 180	0	435	1,330
Income tax expense/(benefit)		$ 0	$ (62)	$ (325)

Investments - Summary of Variou

Investments - Summary of Various Investment Balances and Method of Accounting (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Accounted for at fair value through net income	$ 675	$ 674
Accounted for at amortized cost assessed for impairment	2,268	1,397
Total investments in stocks	2,943	2,071
Accounted for under the equity method	2,500	2,345
Accounted for under the hypothetical liquidation book value	2,101	2,403
Accounted for under proportional amortization	24,276	24,296
Total investments in partnerships	28,877	29,044
Total other investments	$ 31,820	$ 31,115

Investments - Impact of Tax Cre

Investments - Impact of Tax Credit Investments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Included in Proportional Amortization [Member]
Summary of Investment Holdings [Line Items]
Income Tax Credits Recognized During Period	$ (7,424)	$ (2,950)	$ (8,251)	$ (8,901)
Other Income Tax Benefits	(759)	(274)	(984)	(1,247)
Total Tax Benefits	(8,183)	(3,224)	(9,235)	(10,148)
Investment Amortization Included in Income Tax Expense	7,096	2,805	8,021	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	151	(186)	174	(641)
Total Tax Benefits	$ 151	$ (1,131)	$ 174	$ (3,258)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Categories of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 3,600,925		$ 3,332,901
Allowance for credit losses	(43,490)	$ (43,487)	(43,520)	$ (44,186)	$ (44,544)	$ (45,847)
Net loans	3,557,435		3,289,381
Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	1,916,863		1,759,855
Allowance for credit losses	(15,236)	(14,492)	(13,476)	(13,696)	(16,652)	(16,731)
Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	670,665		598,327
Allowance for credit losses	(15,809)	(16,407)	(17,954)	(18,960)	(15,194)	(14,951)
Residential Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	567,063		556,328
Allowance for credit losses	(7,720)	(8,066)	(7,784)	(7,336)	(8,855)	(8,608)
Agricultural Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	259,587		196,114
Allowance for credit losses	(2,535)	(2,254)	(1,718)	(1,200)	(583)	(819)
Consumer [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	97,218		103,690
Allowance for credit losses	(1,668)	(1,746)	(1,593)	(1,670)	(1,971)	(2,281)
Agricultural [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	89,529		118,587
Allowance for credit losses	$ (522)	$ (522)	$ (995)	$ (1,324)	$ (1,289)	$ (2,457)

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, 2024 USD ($) Pool	Sep. 30, 2023 USD ($) Pool	Sep. 30, 2024 USD ($) Pool	Sep. 30, 2023 USD ($) Pool	Dec. 31, 2023 USD ($)
Accounts Notes And Loans Receivable [Line Items]
Loans	$ 3,557,435		$ 3,557,435		$ 3,289,381
Purchases of government guaranteed loans	25,145	$ 0	32,248	$ 1,235
Unamortized purchase accounting discounts	5,067		5,067		2,424
Loans purchased at discount	269,044		269,044		209,662
Outstanding commitments on loans	1,813	$ 796	1,813	$ 796
Total loans	3,600,925		3,600,925		3,332,901
Consumer Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Over-draft deposit accounts	374		374		387
Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	670,665		670,665		598,327
Residential Real Estate/Mortgage Loan Pools [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	$ 280,919		$ 280,919		299,448
Purchased pools of residential real estate | Pool	0	0	0	0
Agricultural [Member]
Accounts Notes And Loans Receivable [Line Items]
Total loans	$ 89,529		$ 89,529		$ 118,587

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	$ 43,487	$ 44,544	$ 43,520	$ 45,847
Provision for credit losses	1,183	1,230	2,448	1,162
Initial PCD on Acquired loans	404		1,000
Loans charged-off	(1,780)	(1,653)	(4,042)	(3,359)
Recoveries	196	65	564	536
Allowance for Loan Losses, Ending Balance	43,490	44,186	43,490	44,186
Commercial Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	14,492	16,652	13,476	16,731
Provision for credit losses	737	(2,954)	1,741	(3,100)
Loans charged-off	0	(8)	(19)	(18)
Recoveries	7	6	38	83
Allowance for Loan Losses, Ending Balance	15,236	13,696	15,236	13,696
Commercial and Industrial [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	16,407	15,194	17,954	14,951
Provision for credit losses	247	5,163	227	6,430
Initial PCD on Acquired loans	9		128
Loans charged-off	(930)	(1,399)	(2,772)	(2,474)
Recoveries	76	2	272	53
Allowance for Loan Losses, Ending Balance	15,809	18,960	15,809	18,960
Residential Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	8,066	8,855	7,784	8,608
Provision for credit losses	(59)	(1,521)	53	(1,275)
Initial PCD on Acquired loans	43		227
Loans charged-off	(352)		(385)	(57)
Recoveries	22	2	41	60
Allowance for Loan Losses, Ending Balance	7,720	7,336	7,720	7,336
Agricultural Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	2,254	583	1,718	819
Provision for credit losses	(40)	620	495	381
Initial PCD on Acquired loans	330		330
Loans charged-off	(23)	(4)	(24)	(4)
Recoveries	14	1	16	4
Allowance for Loan Losses, Ending Balance	2,535	1,200	2,535	1,200
Agricultural [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	522	1,289	995	2,457
Provision for credit losses	(43)	35	(774)	(1,180)
Initial PCD on Acquired loans	22		306
Loans charged-off	(1)	0	(28)	(108)
Recoveries	22	0	23	155
Allowance for Loan Losses, Ending Balance	522	1,324	522	1,324
Consumer [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for Loan Losses, Beginning Balance	1,746	1,971	1,593	2,281
Provision for credit losses	341	(113)	706	(94)
Initial PCD on Acquired loans			9
Loans charged-off	(474)	(242)	(814)	(698)
Recoveries	55	54	174	181
Allowance for Loan Losses, Ending Balance	$ 1,668	$ 1,670	$ 1,668	$ 1,670

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses - Schedule of Loans Evaluated for Impairment (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	$ 5,727		$ 4,765
Collectively evaluated for credit losses	37,763		38,755
Total Allowance for Loan Losses	43,490	$ 43,487	43,520	$ 44,186	$ 44,544	$ 45,847
Individually evaluated for credit losses	33,591		27,963
Collectively evaluated for credit losses	3,567,334		3,304,938
Total Loans	3,600,925		3,332,901
Commercial Real Estate [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	1,006		582
Collectively evaluated for credit losses	14,230		12,894
Total Allowance for Loan Losses	15,236	14,492	13,476	13,696	16,652	16,731
Individually evaluated for credit losses	8,956		6,031
Collectively evaluated for credit losses	1,907,907		1,753,824
Total Loans	1,916,863		1,759,855
Commercial and Industrial [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	2,373		1,644
Collectively evaluated for credit losses	13,436		16,310
Total Allowance for Loan Losses	15,809	16,407	17,954	18,960	15,194	14,951
Individually evaluated for credit losses	10,246		5,498
Collectively evaluated for credit losses	660,419		592,829
Total Loans	670,665		598,327
Residential Real Estate [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	1,143		1,113
Collectively evaluated for credit losses	6,577		6,671
Total Allowance for Loan Losses	7,720	8,066	7,784	7,336	8,855	8,608
Individually evaluated for credit losses	4,896		7,495
Collectively evaluated for credit losses	562,167		548,833
Total Loans	567,063		556,328
Agricultural Real Estate [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	815		674
Collectively evaluated for credit losses	1,720		1,044
Total Allowance for Loan Losses	2,535	2,254	1,718	1,200	583	819
Individually evaluated for credit losses	7,106		4,672
Collectively evaluated for credit losses	252,481		191,442
Total Loans	259,587		196,114
Agricultural [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	241		598
Collectively evaluated for credit losses	281		397
Total Allowance for Loan Losses	522	522	995	1,324	1,289	2,457
Individually evaluated for credit losses	1,769		3,598
Collectively evaluated for credit losses	87,760		114,989
Total Loans	89,529		118,587
Consumer [Member]
Financing Receivable Impaired [Line Items]
Individually evaluated for credit losses	149		154
Collectively evaluated for credit losses	1,519		1,439
Total Allowance for Loan Losses	1,668	$ 1,746	1,593	$ 1,670	$ 1,971	$ 2,281
Individually evaluated for credit losses	618		669
Collectively evaluated for credit losses	96,600		103,021
Total Loans	$ 97,218		$ 103,690

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Impaired Loans, Segregated by Class of Loans (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	$ 9,140		$ 9,140		$ 10,562
With no related allowance recorded, Recorded Investment	7,560		7,560		4,324
With related allowance recorded, Unpaid Principal Balance	31,011		31,011		26,742
With related allowance recorded, Recorded Investment	23,718		23,718		20,702
With an allowance recorded, Allowance for Credit Losses Allocated	5,377		5,377		4,167
Unpaid Principal Balance	40,151		40,151		37,304
Recorded investment	31,278		31,278		25,026
With no related allowance recorded, Average Recorded Investment	7,289	$ 3,679	6,301	$ 3,059
With no related allowance recorded, Interest Income Recognized			183	2
With an allowance recorded, Average Recorded Investment	21,627	13,522	20,470	14,079
With an allowance recorded, Interest Income Recognized	186	54	215	61
Average Recorded Investment	28,916	17,201	26,771	17,138
Interest Income Recognized	186	54	398	63
Commercial Real Estate [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	5,104		5,104		3,948
With no related allowance recorded, Recorded Investment	4,533		4,533		3,376
With related allowance recorded, Unpaid Principal Balance	4,474		4,474		2,297
With related allowance recorded, Recorded Investment	4,248		4,248		2,071
With an allowance recorded, Allowance for Credit Losses Allocated	988		988		455
With no related allowance recorded, Average Recorded Investment	3,948	1,749	3,660	1,802
With no related allowance recorded, Interest Income Recognized			55
With an allowance recorded, Average Recorded Investment	3,892	1,158	3,131	1,000
With an allowance recorded, Interest Income Recognized	52	14	61	14
Commercial and Industrial [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	1		1		2,925
With no related allowance recorded, Recorded Investment	0		0
With related allowance recorded, Unpaid Principal Balance	14,039		14,039		8,452
With related allowance recorded, Recorded Investment	9,772		9,772		5,041
With an allowance recorded, Allowance for Credit Losses Allocated	2,246		2,246		1,335
With no related allowance recorded, Average Recorded Investment		628	498	314
With no related allowance recorded, Interest Income Recognized			0	1
With an allowance recorded, Average Recorded Investment	8,104	4,467	6,501	5,064
With an allowance recorded, Interest Income Recognized	110	19	116	21
Residential Real Estate [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	359		359		21
With related allowance recorded, Unpaid Principal Balance	5,126		5,126		7,605
With related allowance recorded, Recorded Investment	4,594		4,594		7,251
With an allowance recorded, Allowance for Credit Losses Allocated	1,126		1,126		1,086
With no related allowance recorded, Average Recorded Investment				6
With no related allowance recorded, Interest Income Recognized			1	1
With an allowance recorded, Average Recorded Investment	4,683	3,020	5,096	3,077
With an allowance recorded, Interest Income Recognized	15	8	25	12
Agricultural Real Estate [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	3,641		3,641		1,342
With no related allowance recorded, Recorded Investment	3,027		3,027		948
With related allowance recorded, Unpaid Principal Balance	5,844		5,844		4,753
With related allowance recorded, Recorded Investment	3,990		3,990		3,266
With an allowance recorded, Allowance for Credit Losses Allocated	810		810		660
With no related allowance recorded, Average Recorded Investment	3,068	1,301	2,007	937
With no related allowance recorded, Interest Income Recognized			122
With an allowance recorded, Average Recorded Investment	3,656	1,822	3,465	1,621
With an allowance recorded, Interest Income Recognized	4		5	1
Agricultural [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	0		0		2,303
With no related allowance recorded, Recorded Investment	0		0
With related allowance recorded, Unpaid Principal Balance	892		892		2,946
With related allowance recorded, Recorded Investment	538		538		2,470
With an allowance recorded, Allowance for Credit Losses Allocated	64		64		481
With no related allowance recorded, Average Recorded Investment	273		136
With no related allowance recorded, Interest Income Recognized			5
With an allowance recorded, Average Recorded Investment	605	2,548	1,590	2,872
With an allowance recorded, Interest Income Recognized		2	1	2
Consumer [Member]
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Unpaid Principal Balance	35		35		23
With related allowance recorded, Unpaid Principal Balance	636		636		689
With related allowance recorded, Recorded Investment	576		576		603
With an allowance recorded, Allowance for Credit Losses Allocated	143		143		$ 150
With no related allowance recorded, Average Recorded Investment		1
With an allowance recorded, Average Recorded Investment	687	507	687	445
With an allowance recorded, Interest Income Recognized	$ 5	$ 11	$ 7	$ 11

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, 2024	Dec. 31, 2023
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual	$ 206	$ 279
Nonaccrual	31,278	25,026
Total loans	3,600,925	3,332,901
30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	8,201	7,645
60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	2,305	3,770
Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	3,558,935	3,296,181
Commercial Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual	49	189
Nonaccrual	8,781	5,447
Total loans	1,916,863	1,759,855
Commercial Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	3,679	2,397
Commercial Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	622	198
Commercial Real Estate [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	1,903,732	1,751,624
Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual		71
Nonaccrual	9,772	5,041
Total loans	670,665	598,327
Commercial and Industrial [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	1,106	1,853
Commercial and Industrial [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	360	2,713
Commercial and Industrial [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	659,427	588,649
Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	4,594	7,251
Total loans	567,063	556,328
Residential Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	1,745	1,444
Residential Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	599	676
Residential Real Estate [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	560,125	546,957
Agricultural Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual	157
Nonaccrual	7,017	4,214
Total loans	259,587	196,114
Agricultural Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	904	949
Agricultural Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual	390
Agricultural Real Estate [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	251,119	190,951
Agricultural [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual		19
Nonaccrual	538	2,470
Total loans	89,529	118,587
Agricultural [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	188	559
Agricultural [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Greater Than 90 Days Past Due Still On Accrual	96	65
Agricultural [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	88,707	115,474
Consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	576	603
Total loans	97,218	103,690
Consumer [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	579	443
Consumer [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	238	118
Consumer [Member] | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Financing Receivables, Past Due	$ 95,825	$ 102,526

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, 2024	Dec. 31, 2023
Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	$ 293,291	$ 212,570
Year 2	217,639	381,734
Year 3	356,499	257,437
Year 4	181,618	180,191
Year 5	166,524	76,935
Prior	217,299	188,808
Revolving Loans Amortized Cost	483,183	461,427
Revolving Loans Converted to Term	810	753
Total	1,916,863	1,759,855
Commercial Real Estate [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	292,926	212,229
Year 2	217,178	379,233
Year 3	353,776	253,837
Year 4	177,713	179,935
Year 5	165,943	75,472
Prior	212,452	186,073
Revolving Loans Amortized Cost	482,690	461,346
Revolving Loans Converted to Term	774	753
Total	1,903,452	1,748,878
Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	117	257
Year 3		119
Prior	380	399
Revolving Loans Amortized Cost	141
Total	638	775
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	248	84
Year 2	461	2,501
Year 3	2,723	3,481
Year 4	3,905	256
Year 5	581	1,463
Prior	4,467	2,336
Revolving Loans Amortized Cost	352	81
Revolving Loans Converted to Term	36
Total	12,773	10,202
Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	92,014	129,915
Year 2	91,742	111,285
Year 3	80,654	54,661
Year 4	40,630	52,479
Year 5	68,273	30,168
Prior	31,956	10,456
Revolving Loans Amortized Cost	263,636	207,583
Revolving Loans Converted to Term	1,760	1,780
Total	670,665	598,327
Commercial and Industrial [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	90,369	128,598
Year 2	90,257	110,817
Year 3	80,228	54,416
Year 4	40,290	49,557
Year 5	64,923	29,931
Prior	29,131	7,293
Revolving Loans Amortized Cost	255,361	204,237
Revolving Loans Converted to Term	1,760	1,780
Total	652,319	586,629
Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	12
Year 3	135	15
Prior	884	992
Revolving Loans Amortized Cost	100
Total	1,131	1,007
Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	1,633	1,317
Year 2	1,485	468
Year 3	291	230
Year 4	340	2,922
Year 5	3,350	237
Prior	1,863	2,171
Revolving Loans Amortized Cost	8,175	3,346
Total	17,137	10,691
Commercial and Industrial [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	78
Total	78
Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	16,826	35,040
Year 2	35,134	29,979
Year 3	37,104	277,798
Year 4	266,799	5,205
Year 5	8,203	12,662
Prior	140,249	132,104
Revolving Loans Amortized Cost	62,072	62,409
Revolving Loans Converted to Term	676	1,131
Total	567,063	556,328
Residential Real Estate [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	16,826	35,040
Year 2	34,985	29,766
Year 3	36,903	277,611
Year 4	266,444	5,183
Year 5	8,078	12,506
Prior	136,362	130,144
Revolving Loans Amortized Cost	61,172	57,699
Revolving Loans Converted to Term	631	1,065
Total	561,401	549,014
Residential Real Estate [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	305
Revolving Loans Amortized Cost	72
Total	377
Residential Real Estate [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Year 2	149	213
Year 3	201	187
Year 4	355	22
Year 5	125	156
Prior	3,582	1,960
Revolving Loans Amortized Cost	828	4,710
Revolving Loans Converted to Term	45	66
Total	5,285	7,314
Agricultural Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	39,174	23,311
Year 2	21,349	26,920
Year 3	29,841	18,011
Year 4	15,277	18,551
Year 5	19,969	10,754
Prior	41,634	23,626
Revolving Loans Amortized Cost	92,068	74,652
Revolving Loans Converted to Term	275	289
Total	259,587	196,114
Agricultural Real Estate [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	37,491	22,368
Year 2	19,174	26,762
Year 3	29,675	17,987
Year 4	15,011	18,551
Year 5	19,884	10,653
Prior	38,148	20,039
Revolving Loans Amortized Cost	91,335	74,010
Revolving Loans Converted to Term	275	289
Total	250,993	190,659
Agricultural Real Estate [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	1,683	903
Year 2		158
Year 3	150
Prior		164
Revolving Loans Amortized Cost	494	605
Total	2,327	1,830
Agricultural Real Estate [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1		40
Year 2	2,175
Year 3	16	24
Year 4	266
Year 5	85	101
Prior	3,486	3,423
Revolving Loans Amortized Cost	239	37
Total	6,267	3,625
Agricultural [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	11,362	12,463
Year 2	4,915	7,373
Year 3	5,727	5,279
Year 4	3,764	7,777
Year 5	7,840	3,246
Prior	3,003	3,894
Revolving Loans Amortized Cost	52,866	78,500
Revolving Loans Converted to Term	52	55
Total	89,529	118,587
Agricultural [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	11,328	12,424
Year 2	4,755	7,363
Year 3	5,725	4,815
Year 4	3,337	7,148
Year 5	7,426	1,385
Prior	2,816	3,809
Revolving Loans Amortized Cost	52,693	78,285
Revolving Loans Converted to Term	52	55
Total	88,132	115,284
Agricultural [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	32	33
Revolving Loans Amortized Cost		9
Total	32	42
Agricultural [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	34	39
Year 2	160	10
Year 3	2	464
Year 4	427	629
Year 5	414	1,861
Prior	155	52
Revolving Loans Amortized Cost	173	206
Total	1,365	3,261
Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	34,513	47,069
Year 2	20,049	24,861
Year 3	16,480	10,547
Year 4	6,873	4,939
Year 5	3,178	1,330
Prior	2,969	2,908
Revolving Loans Amortized Cost	13,156	12,035
Revolving Loans Converted to Term		1
Total	97,218	103,690
Consumer [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	34,513	47,019
Year 2	19,923	24,620
Year 3	16,266	10,384
Year 4	6,719	4,841
Year 5	3,128	1,281
Prior	2,934	2,885
Revolving Loans Amortized Cost	13,156	12,035
Revolving Loans Converted to Term		1
Total	96,639	103,066
Consumer [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1		50
Year 2	126	241
Year 3	214	163
Year 4	154	98
Year 5	50	49
Prior	35	23
Total	579	624
Total Loans Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	487,180	460,368
Year 2	390,828	582,152
Year 3	526,305	623,733
Year 4	514,961	269,142
Year 5	273,987	135,095
Prior	437,110	361,796
Revolving Loans Amortized Cost	966,981	896,606
Revolving Loans Converted to Term	3,573	4,009
Total	3,600,925	3,332,901
Total Loans Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	483,453	457,678
Year 2	386,272	578,561
Year 3	522,573	619,050
Year 4	509,514	265,215
Year 5	269,382	131,228
Prior	421,843	350,243
Revolving Loans Amortized Cost	956,407	887,612
Revolving Loans Converted to Term	3,492	3,943
Total	3,552,936	3,293,530
Total Loans Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	1,812	1,160
Year 2		158
Year 3	285	134
Prior	1,601	1,588
Revolving Loans Amortized Cost	807	614
Total	4,505	3,654
Total Loans Portfolio Segment [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	1,915	1,530
Year 2	4,556	3,433
Year 3	3,447	4,549
Year 4	5,447	3,927
Year 5	4,605	3,867
Prior	13,588	9,965
Revolving Loans Amortized Cost	9,767	8,380
Revolving Loans Converted to Term	81	66
Total	43,406	$ 35,717
Total Loans Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	78
Total	$ 78

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, 2024	Dec. 31, 2023	Sep. 30, 2023
Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	$ (133)		$ (168)
Year 2	(115)		(198)
Year 3	(957)		(201)
Year 4	(297)		(67)
Year 5	(237)		(57)
Prior	(936)		(1,388)
Revolving Loans Amortized Cost	(1,367)		(1,280)
Total	(4,042)		(3,359)
Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	8		1
Year 2	7		108
Year 3	184		41
Year 4	57		25
Year 5	29		9
Prior	205		341
Revolving Loans Amortized Cost	73		11
Revolving Loans Converted to Term	1
Total	564		536
Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	(125)		(167)
Year 2	(108)		(90)
Year 3	(773)		(160)
Year 4	(240)		(42)
Year 5	(208)		(48)
Prior	(731)		(1,047)
Revolving Loans Amortized Cost	(1,294)		(1,269)
Revolving Loans Converted to Term	1
Total	(3,478)		(2,823)
Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	293,291	$ 212,570
Year 2	217,639	381,734
Year 3	356,499	257,437
Year 4	181,618	180,191
Year 5	166,524	76,935
Prior	217,299	188,808
Revolving Loans Amortized Cost	483,183	461,427
Revolving Loans Converted to Term	810	753
Total	1,916,863	1,759,855
Commercial Real Estate [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 3	(17)
Year 5			(9)
Prior			(9)
Revolving Loans Amortized Cost	(2)
Total	(19)		(18)
Commercial Real Estate [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Year 2			64
Year 3	8
Year 5	1
Prior	28		19
Revolving Loans Amortized Cost	1
Total	38		83
Commercial Real Estate [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 2			64
Year 3	(9)
Year 5	1		(9)
Prior	28		10
Revolving Loans Amortized Cost	(1)
Total	19		65
Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	92,014	129,915
Year 2	91,742	111,285
Year 3	80,654	54,661
Year 4	40,630	52,479
Year 5	68,273	30,168
Prior	31,956	10,456
Revolving Loans Amortized Cost	263,636	207,583
Revolving Loans Converted to Term	1,760	1,780
Total	670,665	598,327
Commercial and Industrial [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 2	(31)		(69)
Year 3	(360)		(10)
Year 4	(124)		(19)
Year 5	(194)		(2)
Prior	(770)		(1,158)
Revolving Loans Amortized Cost	(1,293)		(1,216)
Total	(2,772)		(2,474)
Commercial and Industrial [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Year 2			29
Year 3	125
Year 4	13		15
Year 5	20
Prior	56		9
Revolving Loans Amortized Cost	57
Revolving Loans Converted to Term	1
Total	272		53
Commercial and Industrial [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 2	(31)		(40)
Year 3	(235)		(10)
Year 4	(111)		(4)
Year 5	(174)		(2)
Prior	(714)		(1,149)
Revolving Loans Amortized Cost	(1,236)		(1,216)
Revolving Loans Converted to Term	1
Total	(2,500)		(2,421)
Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	16,826	35,040
Year 2	35,134	29,979
Year 3	37,104	277,798
Year 4	266,799	5,205
Year 5	8,203	12,662
Prior	140,249	132,104
Revolving Loans Amortized Cost	62,072	62,409
Revolving Loans Converted to Term	676	1,131
Total	567,063	556,328
Residential Real Estate [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 3	(337)
Year 4	(2)
Prior	(21)		(52)
Revolving Loans Amortized Cost	(25)		(5)
Total	(385)		(57)
Residential Real Estate [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Year 4	1
Prior	36		60
Revolving Loans Amortized Cost	4
Total	41		60
Residential Real Estate [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 3	(337)
Year 4	(1)
Prior	15		8
Revolving Loans Amortized Cost	(21)		(5)
Total	(344)		3
Agricultural Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	39,174	23,311
Year 2	21,349	26,920
Year 3	29,841	18,011
Year 4	15,277	18,551
Year 5	19,969	10,754
Prior	41,634	23,626
Revolving Loans Amortized Cost	92,068	74,652
Revolving Loans Converted to Term	275	289
Total	259,587	196,114
Agricultural Real Estate [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 3	(11)
Year 4	(12)
Year 5	(1)
Prior			(4)
Total	(24)		(4)
Agricultural Real Estate [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	4
Year 3	10
Prior	2		4
Total	16		4
Agricultural Real Estate [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	4
Year 3	(1)
Year 4	(12)
Year 5	(1)
Prior	2
Total	(8)
Agricultural [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	11,362	12,463
Year 2	4,915	7,373
Year 3	5,727	5,279
Year 4	3,764	7,777
Year 5	7,840	3,246
Prior	3,003	3,894
Revolving Loans Amortized Cost	52,866	78,500
Revolving Loans Converted to Term	52	55
Total	89,529	118,587
Agricultural [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 2	(2)
Year 3	(25)		(107)
Year 4	(1)
Prior			(1)
Total	(28)		(108)
Agricultural [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Year 3	22
Year 4	1
Prior			155
Total	23		155
Agricultural [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 2	(2)
Year 3	(3)		(107)
Prior			154
Total	(5)		47
Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	34,513	47,069
Year 2	20,049	24,861
Year 3	16,480	10,547
Year 4	6,873	4,939
Year 5	3,178	1,330
Prior	2,969	2,908
Revolving Loans Amortized Cost	13,156	12,035
Revolving Loans Converted to Term		1
Total	97,218	103,690
Consumer [Member] | Gross Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	(133)		(168)
Year 2	(82)		(129)
Year 3	(207)		(84)
Year 4	(158)		(48)
Year 5	(42)		(46)
Prior	(145)		(164)
Revolving Loans Amortized Cost	(47)		(59)
Total	(814)		(698)
Consumer [Member] | Gross Recoveries [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	4		1
Year 2	7		15
Year 3	19		41
Year 4	42		10
Year 5	8		9
Prior	83		94
Revolving Loans Amortized Cost	11		11
Total	174		181
Consumer [Member] | Net Charge-offs [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	(129)		(167)
Year 2	(75)		(114)
Year 3	(188)		(43)
Year 4	(116)		(38)
Year 5	(34)		(37)
Prior	(62)		(70)
Revolving Loans Amortized Cost	(36)		(48)
Total	(640)		$ (517)
Total Loans Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Year 1	487,180	460,368
Year 2	390,828	582,152
Year 3	526,305	623,733
Year 4	514,961	269,142
Year 5	273,987	135,095
Prior	437,110	361,796
Revolving Loans Amortized Cost	966,981	896,606
Revolving Loans Converted to Term	3,573	4,009
Total	$ 3,600,925	$ 3,332,901

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Commercial Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 10,108		$ 11,176	$ 355
Total Class of Financing Receivable	0.53%	0%	0.58%	0.02%
Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications		$ 4,896	$ 5,690	$ 12,375
Total Class of Financing Receivable	0%	0.84%	0.85%	2.11%
Residential Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications				$ 175
Total Class of Financing Receivable	0%	0%	0%	0.03%
Agricultural Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 1,928	$ 458	$ 2,312	$ 1,028
Total Class of Financing Receivable	0.74%	0.22%	0.89%	0.50%
Agricultural [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 1,895		$ 1,895	$ 543
Total Class of Financing Receivable	2.12%	0%	2.12%	0.53%
Consumer [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications				$ 24
Total Class of Financing Receivable	0%	0%	0%	0.02%
Total Loans Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 13,931	$ 5,354	$ 21,073	$ 14,500
Total Class of Financing Receivable	0.39%	0.16%	0.59%	0.44%
Payment Delay [Member] | Commercial Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 30
Payment Delay [Member] | Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications			$ 3,631
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	30		3,631	122
Term Extension [Member] | Commercial Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	443		947
Term Extension [Member] | Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications			2,059	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	1,070	$ 458	1,454	858
Term Extension [Member] | Agricultural [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	1,175		1,175
Term Extension [Member] | Total Loans Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	2,688	458	5,635	2,512
Combination Rate Change, Payment Delay and Term Extension [Member] | Consumer [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications				24
Combination Rate Change, Payment Delay 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	9,635		10,229	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	858		858	170
Combination Payment Delay and Term Extension [Member] | Agricultural [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	720		720	421
Combination Payment Delay and Term Extension [Member] | Total Loans Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Modifications	$ 11,213	$ 4,896	$ 11,807	$ 11,842

Loans And Allowance For Cred_12

Loans And Allowance For Credit Loss - Summary of Performance of Loans Modified (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Commercial Real Estate [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	$ 679
Commercial Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	36
Commercial Real Estate [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	643
Commercial and Industrial [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	145
Commercial and Industrial [Member] | Greater Than 89 days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	145
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	824	199
Total Loans Portfolio Segment [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	36	187
Total Loans Portfolio Segment [Member] | 60 to 89 Days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	643	$ 12
Total Loans Portfolio Segment [Member] | Greater Than 89 days Past Due [Member]
Financing Receivable, Modified [Line Items]
Total Past Due	$ 145

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) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Commercial Real Estate [Member]
Financing Receivable, Modified [Line Items]
Weighted Average Term Extension	3 months 21 days		3 months 21 days	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	10 months 2 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	6 years 2 months 4 days	1 year	5 years 3 months 14 days	11 months 26 days
Agricultural [Member]
Financing Receivable, Modified [Line Items]
Weighted Average Term Extension	3 months 7 days		3 months 7 days	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	9 months 7 days	2 months 12 days	9 months	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, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	$ 43,490	$ 43,487	$ 43,520	$ 44,186	$ 44,544	$ 45,847
SEC Schedule, 12-09, Allowance, Credit Loss [Member] | Off Balance Sheet Credit Loss Liability [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	1,556		1,625
Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	15,236	14,492	13,476	13,696	16,652	16,731
Commercial Real Estate [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member] | Off Balance Sheet Credit Loss Liability [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	271		285
Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	15,809	16,407	17,954	18,960	15,194	14,951
Commercial and Industrial [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member] | Off Balance Sheet Credit Loss Liability [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	1,204		1,053
Agricultural Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	2,535	2,254	1,718	1,200	583	819
Agricultural Real Estate [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member] | Off Balance Sheet Credit Loss Liability [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	1		2
Residential Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	7,720	8,066	7,784	7,336	8,855	8,608
Residential Real Estate [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member] | Off Balance Sheet Credit Loss Liability [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	65		35
Agricultural [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	522	522	995	1,324	1,289	2,457
Agricultural [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member] | Off Balance Sheet Credit Loss Liability [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	4		3
Consumer [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	1,668	$ 1,746	1,593	$ 1,670	$ 1,971	$ 2,281
Consumer [Member] | SEC Schedule, 12-09, Allowance, Credit Loss [Member] | Off Balance Sheet Credit Loss Liability [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans, allowance for credit losses	$ 11		$ 247

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Detail) - Interest Rate Swaps [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Weighted average maturity period	4 years 2 months 23 days	4 years 7 months 17 days
Weighted average pay rate	7.40%	8.31%
Weighted average receive rate	7.52%	8.46%
Fair Value Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Weighted average maturity period	6 years 2 months 1 day	6 years 10 months 24 days
Weighted average pay rate	4.60%	4.60%
Weighted average receive rate	8.37%	8.50%

Derivative Financial Instrume_4

Derivative Financial Instruments - Summary of Interest Rate Swaps Designated as Cash Flow Hedges (Detail) - Interest Rate Swaps [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Weighted average Maturity in years	4 years 2 months 23 days	4 years 7 months 17 days
Weighted average pay rate	7.40%	8.31%
Weighted average receive rate	7.52%	8.46%
Subordinated Note Hedges [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Weighted average Maturity in years	11 years	11 years 8 months 12 days
Weighted average pay rate	2.81%	2.80%
Weighted average receive rate	7.40%	7.43%
Variable Rate FHLB Advance Hedges [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Weighted average Maturity in years	1 year 6 months	2 years 2 months 12 days
Weighted average pay rate	3.59%	3.58%
Weighted average receive rate	4.84%	5.35%
Prime Based Receivable Loan Hedges [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Weighted average Maturity in years		2 months 12 days
Weighted average pay rate		8.50%
Weighted average receive rate		5.60%
Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Weighted average Maturity in years	2 years 1 month 6 days	1 year 4 months 24 days
Weighted average pay rate	3.54%	6.43%
Weighted average receive rate	5.02%	5.56%

Derivative Financial Instrume_5

Derivative Financial Instruments - Summary of Notional Balance and Fair Values of Derivatives Outstanding (Detail) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Derivatives, Fair Value [Line Items]
Notional Amount	$ 325,367,000	$ 453,872,000
Derivative Assets	6,136,000	7,002,000
Derivative Liabilities	2,959,000	3,656,000
Cash collateral, Derivative Liabilities	4,474,000	5,952,000
Netting adjustments, Derivative Assets	(4,935,000)	(6,406,000)
Netting adjustments, Derivative Liabilities	(4,935,000)	(6,406,000)
Net amount presented in Balance Sheet, Derivative Assets	1,201,000	596,000
Net amount presented in Balance Sheet, Derivative Liabilities	2,498,000	3,202,000
Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	122,198,000	272,961,000
Derivative Assets	4,340,000	3,556,000
Derivative Liabilities	2,901,000	631,000
Designated as Hedging Instrument [Member] | Interest Rate Swaps [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	14,698,000	15,461,000
Derivative Assets	1,213,000	1,580,000
Designated as Hedging Instrument [Member] | Cash Flow Hedges [Member] | Interest Rate Swaps [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	107,500,000	257,500,000
Derivative Assets	3,127,000	1,976,000
Derivative Liabilities	2,901,000	631,000
Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	203,169,000	180,911,000
Derivative Assets	1,796,000	3,446,000
Derivative Liabilities	58,000	3,025,000
Not Designated as Hedging Instrument [Member] | Interest Rate Swaps [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	203,169,000	180,911,000
Derivative Assets	1,796,000	3,446,000
Derivative Liabilities	$ 58,000	$ 3,025,000

Derivative Financial Instrume_6

Derivative Financial Instruments - Summary of Designated and Qualifying Hedged Items in Fair Value Hedges (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative [Line Items]
Carrying Amount	$ 15,325	$ 15,795
Hedging Fair Value Adjustment	(1,439)	(1,826)
Fair Value Adjustments on Discontinued Hedges	(410)	(446)
Commercial Real Estate [Member]
Derivative [Line Items]
Carrying Amount	$ 15,325	$ 15,795
Hedged Asset, Statement of Financial Position [Extensible Enumeration]	Loans, net of allowance for credit losses	Loans, net of allowance for credit losses
Hedging Fair Value Adjustment	$ (1,439)	$ (1,826)
Fair Value Adjustments on Discontinued Hedges	$ (410)	$ (446)

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivatives designated as hedging instruments:
Total net gain (loss) related to derivatives designated as hedging instruments	$ 10	$ (5)	$ 16	$ 5
Total net gain (loss) related to derivatives designated as cash flow hedges	0	0	0	0
Total net gains (losses) related to hedging relationships	10	(5)	16	5
Derivatives not designated as hedging instruments:
Total net gains (losses) related to derivatives not designated as hedging instruments	(114)	203	105	407
Net gains (losses) on derivatives and hedging activities	(104)	198	121	412
Interest Rate Swaps [Member]
Derivatives designated as hedging instruments:
Total net gain (loss) related to derivatives designated as hedging instruments	10	(5)	16	5
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	$ (114)	$ 203	$ 105	$ 407

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Net Fair Value Hedge Gain/(Loss)	$ 10	$ (5)	$ 16	$ 5
Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	(447)	133	(335)	(3)
Gain/(Loss) on Hedged Items	457	(138)	351	(2)
Net Fair Value Hedge Gain/(Loss)	10	(5)	16	(5)
Effect of Derivatives on Net Interest Income	246	247	478	551
Fair Value Hedging [Member] | Commercial Real Estate [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	(447)	133	(335)	(3)
Gain/(Loss) on Hedged Items	457	(138)	351	(2)
Net Fair Value Hedge Gain/(Loss)	10	(5)	16	(5)
Effect of Derivatives on Net Interest Income	$ 246	$ 247	$ 478	$ 551

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	$ (2,113)	$ 1,994	$ 211	$ 4,908
Gain/(Loss) Recorded in Accumulated Other Comprehensive Income	(1,600)	1,504	163	3,694
Effect of Derivatives on Net Interest Income	516	(570)	298	(1,873)
Prime Based Loan Receivable Hedges [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives		1,035	1,159	1,991
Gain/(Loss) Recorded in Accumulated Other Comprehensive Income		781	876	1,492
Effect of Derivatives on Net Interest Income		(1,083)	(1,267)	(2,833)
FHLB Advance Hedges [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	(1,740)	545	(771)	2,577
Gain/(Loss) Recorded in Accumulated Other Comprehensive Income	(1,323)	412	(582)	1,946
Effect of Derivatives on Net Interest Income	430	421	1,304	803
Subordinated Note Hedges [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain/(Loss) on Derivatives	(373)	414	(177)	340
Gain/(Loss) Recorded in Accumulated Other Comprehensive Income	(277)	311	(131)	256
Effect of Derivatives on Net Interest Income	$ 86	$ 92	$ 261	$ 157

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, 2024	Dec. 31, 2023
Leases Disclosure [Line Items]
Operating Lease, Right-of-Use Asset	$ 3,729	$ 3,291
Operating Leases, Lease Liability	$ 3,728	$ 3,307
Operating Leases, Weighted Average Lease Term in Years	12 years 6 months	14 years 9 months 18 days
Operating Leases, Weighted Average Discount Rate	3.30%	3%
Land and Building Leases [Member]
Leases Disclosure [Line Items]
Operating Lease, Right-of-Use Asset	$ 3,729	$ 3,291
Operating Leases, Lease Liability	$ 3,728	$ 3,307
Operating Leases, Weighted Average Lease Term in Years	12 years 6 months	14 years 9 months 18 days
Operating Leases, Weighted Average Discount Rate	3.30%	3%

Lease Obligations - Additional

Lease Obligations - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2024
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, 2024.

Lease Obligations - Schedule _2

Lease Obligations - Schedule of Operating Lease Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease cost	$ 164	$ 177	$ 439	$ 585
Variable lease cost	14	34	57	62
Total operating lease cost	$ 178	$ 211	$ 496	$ 647

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, 2024	Dec. 31, 2023
Leases [Abstract]
Due in one year or less	$ 578
Due after one year through two years	623
Due after two years through three years	578
Due after three years through four years	484
Due after four years through five years	284
Thereafter	2,045
Total undiscounted cash flows	4,592
Discount on cash flows	(864)
Total operating lease liability	$ 3,728	$ 3,307

Borrowings - Schedule of Federa

Borrowings - Schedule of Federal Funds Purchased and Retail Repurchase Agreements (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Federal funds purchased	$ 0	$ 0
Retail repurchase agreements	$ 38,196	$ 43,582

Borrowings - Additional Informa

Borrowings - Additional Information (Detail) - USD ($)							9 Months Ended	12 Months Ended
	Sep. 26, 2023	Sep. 15, 2023	Jul. 12, 2023	Feb. 10, 2023	Feb. 11, 2022	Jun. 29, 2020	Sep. 30, 2024	Dec. 31, 2023	Jul. 23, 2020
Debt Instrument [Line Items]
Total Federal Home Loan Bank advances							$ 295,997,000	$ 100,000,000
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%
Preferred securities liquidation spread percent			2%
Trust Preferred Securities [Member] | FCB Capital Trust II [Member] | Tenor Spread Adjustment [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							45,256,000	39,922,000
Line of credit facility maximum borrowing capacity							926,234,000	911,810,000
Line of credit facility additional borrowing capacity							583,927,000	770,711,000
Federal Home Loan Bank Advances [Member] | Securities [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity							84,148,000	65,209,000
Federal Home Loan Bank Advances [Member] | Qualifying Loans [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity							842,086,000	846,601,000
Federal Reserve Bank Borrowings [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity							338,743,000	471,569,000
Pledged securities, fair value							9,520,000	155,934,000
Federal Reserve Bank Borrowings [Member] | Asset Pledged as Collateral without Right
Debt Instrument [Line Items]
Pledged loan outstanding balance							379,309,000	394,810,000
Federal Reserve's Bank Term Funding Program [Member]
Debt Instrument [Line Items]
Secured borrowings from this facility							$ 0	140,000,000
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							5 years 9 months 18 days	6 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							$ 40,070,000	$ 47,282,000

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, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Average daily balance during the period	$ 42,213	$ 43,469
Average interest rate during the period	1.81%	1.13%
Maximum month-end balance year-to-date	$ 47,312	$ 46,798
Weighted average interest rate at period-end	1.62%	1.69%

Borrowings - Summary of Federal

Borrowings - Summary of Federal Home Loan Bank Advances (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Federal Home Loan Bank Advances [Line Items]
Total Federal Home Loan Bank advances	$ 295,997	$ 100,000
Federal Home Loan Bank Line of Credit Advances [Member]
Federal Home Loan Bank Advances [Line Items]
Total Federal Home Loan Bank advances	195,997
Federal Home Loan Bank Fixed Rate Term Advances [Member]
Federal Home Loan Bank Advances [Line Items]
Total Federal Home Loan Bank advances	$ 100,000	$ 100,000

Borrowings - Schedule of Total

Borrowings - Schedule of Total Subordinated Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Subordinated Borrowing [Line Items]
Subordinated debt	$ 97,336	$ 96,921
Subordinated Debentures [Member]
Subordinated Borrowing [Line Items]
Subordinated debentures	23,857	23,594
Subordinated Notes [Member]
Subordinated Borrowing [Line Items]
Subordinated debentures	73,479	73,327
Subordinated debt	$ 73,479	$ 73,327

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, 2024	Dec. 31, 2023
Debt Instrument Redemption [Line Items]
Subordinated debentures contractual balance	$ 28,352	$ 28,352
Subordinated debentures fair market value adjustments	(4,495)	(4,758)
Total subordinated debentures	23,857	23,594
FCB Capital Trust II [Member]
Debt Instrument Redemption [Line Items]
Subordinated debentures contractual balance	$ 10,310	$ 10,310
Subordinated debentures, Weighted Average Rate	7.56%	7.66%
Subordinated debentures, Weighted Average Term	10 years 6 months	11 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	7.10%	7.54%
Subordinated debentures, Weighted Average Term	12 years 8 months 12 days	13 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	8.17%	8.87%
Subordinated debentures, Weighted Average Term	8 years 2 months 12 days	9 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	7.01%	7.45%
Subordinated debentures, Weighted Average Term	11 years	11 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, 2024	Dec. 31, 2023	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	(1,521)	(1,673)
Total subordinated debentures	$ 73,479	$ 73,327
Weighted Average Rate	7%	7%
Debt instrument term	5 years 9 months 18 days	6 years 6 months

Borrowings - Schedule of Future

Borrowings - Schedule of Future Principal Repayments (Detail) $ in Thousands	Sep. 30, 2024 USD ($)
Debt Instrument Redemption [Line Items]
Due in one year or less	$ 334,193
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	437,545
Retail Repurchase Agreements [Member]
Debt Instrument Redemption [Line Items]
Due in one year or less	38,196
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	38,196
Federal Home Loan Bank Advances [Member]
Debt Instrument Redemption [Line Items]
Due in one year or less	295,997
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	295,997
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	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	0
Total	$ 0

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2019	Jul. 31, 2023	Sep. 30, 2022
Class Of Stock [Line Items]
Preferred stock, share outstanding	0		0		0
Stock-based compensation			$ 2,859	$ 2,351
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	637,427		637,427
Two Thousand Twenty Two Share Repurchase Program [Member] | Additional Repurchase [Member]
Class Of Stock [Line Items]
Repurchase of shares					832,893	832,893
Outstanding common stock at an average price paid per Share					$ 27.89	$ 27.89
Two Thousand Twenty Three Share Repurchase Program [Member] | Additional Repurchase [Member]
Class Of Stock [Line Items]
Repurchase of shares			362,573		362,573
Outstanding common stock at an average price paid per Share			$ 32.71		$ 32.71
Maximum [Member] | Additional Repurchase [Member]
Class Of Stock [Line Items]
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	1,000,000		1,000,000						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	$ 25	$ 17	$ 94	$ 94
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, 2024	Dec. 31, 2023
Class A Common Stock [Member]
Class Of Stock [Line Items]
Common stock - issued	20,675,614	20,460,615
Common stock - held in treasury	(5,379,537)	(5,016,964)
Common stock - outstanding	15,296,077	15,443,651
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)

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Class Of Stock [Line Items]
Stock-based compensation			$ 2,859	$ 2,351
ESPP [Member]
Class Of Stock [Line Items]
Stock-based compensation	$ 25	$ 17	$ 94	$ 94
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
Fifth offering period, start date			Aug. 15, 2023
Fifth offering period, end date			Feb. 14, 2024
Sixth offering period, start date			Feb. 15, 2024
Sixth offering period, end date			Aug. 14, 2024
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			$ 71
Third Offering [Member] | ESPP [Member]
Class Of Stock [Line Items]
Common stock issued under employee stock purchase plan, share			17,508
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
Fifth Offering [Member] | ESPP [Member]
Class Of Stock [Line Items]
Common stock issued under employee stock purchase plan, share			16,884
Cost Per Share	21.79		$ 21.79
Stock-based compensation			$ 65
Sixth Offering | ESPP [Member]
Class Of Stock [Line Items]
Common stock issued under employee stock purchase plan, share			12,581
Cost Per Share	$ 28.52		$ 28.52
Stock-based compensation			$ 63

Stockholders' Equity - Componen

Stockholders' Equity - Components of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total	$ (40,012)	$ (57,920)
Accumulated Net Unrealized Investment Gain (Losses) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net unrealized or unamortized gains (losses)	(52,671)	(76,709)
Tax effect	12,659	18,789
Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total	796	633
Cash Flow Hedges [Member] | Accumulated Net Unrealized Investment Gain (Losses) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net unrealized or unamortized gains (losses)	1,050	839
Tax effect	(254)	(206)
Available for Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total	(40,808)	(58,553)
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)	(53,721)	(77,548)
Tax effect	$ 12,913	$ 18,995

Regulatory Matters - Additional

Regulatory Matters - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2024
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, 2024 USD ($)	Dec. 31, 2023 USD ($)
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	$ 616,329	$ 589,131
Total capital to risk weighted assets, Actual Ratio	0.1478	0.1548
Tier 1 capital to risk weighted assets, Actual Amount	$ 497,804	$ 470,659
Tier 1 capital to risk weighted assets, Actual Ratio	0.1194	0.1236
Common equity Tier 1 capital to risk weighted assets, Actual Amount	$ 473,947	$ 447,064
Common equity Tier 1 capital to risk weighted assets, Actual Ratio	0.1137	0.1174
Tier 1 leverage to average assets, Actual Amount	$ 497,804	$ 470,659
Tier 1 leverage to average assets, Actual Ratio	0.0955	0.0946
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	$ 437,810	$ 399,729
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	$ 354,417	$ 323,590
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	$ 291,873	$ 266,486
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	$ 208,427	$ 199,112
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	$ 587,441	$ 571,938
Total capital to risk weighted assets, Actual Ratio	0.1412	0.1505
Total capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Amount	$ 416,156	$ 380,006
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	$ 542,395	$ 526,793
Tier 1 capital to risk weighted assets, Actual Ratio	0.1303	0.1386
Tier 1 capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Amount	$ 332,925	$ 304,004
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	$ 542,395	$ 526,793
Common equity Tier 1 capital to risk weighted assets, Actual Ratio	0.1303	0.1386
Common equity Tier 1 capital to risk weighted assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Amount	$ 270,501	$ 247,004
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	$ 542,395	$ 526,793
Tier 1 leverage to average assets, Actual Ratio	0.1043	0.106
Tier 1 leverage to average assets, To Be Well Capitalized Under Prompt Corrective Provisions, Actual Amount	$ 260,083	$ 248,477
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	$ 436,964	$ 399,006
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	$ 353,732	$ 323,005
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	$ 291,309	$ 266,004
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	$ 208,067	$ 198,782
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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Basic:
Net income (loss) allocable to common stockholders	$ 19,851	$ 12,341	$ 45,635	$ 36,120
Weighted average common shares outstanding	15,258,704	15,404,882	15,307,627	15,570,357
Weighted average vested restricted stock units	118	110	3,261	5,374
Weighted average shares	15,258,822	15,404,992	15,310,888	15,575,731
Basic earnings (loss) per common share	$ 1.3	$ 0.8	$ 2.98	$ 2.32
Diluted:
Net income (loss) allocable to common stockholders	$ 19,851	$ 12,341	$ 45,635	$ 36,120
Weighted average common shares outstanding for:
Basic earnings per common share	15,258,822	15,404,992	15,310,888	15,575,731
Dilutive effects of the assumed vesting of restricted stock units	114,197	66,892	92,086	76,193
Average shares and dilutive potential common shares	15,451,545	15,507,172	15,467,930	15,692,305
Diluted earnings (loss) per common share	$ 1.28	$ 0.8	$ 2.95	$ 2.3
ESPP [Member]
Weighted average common shares outstanding for:
Dilutive effects of the assumed exercise	1,334	2,099	1,247	2,831
Stock Options [Member]
Weighted average common shares outstanding for:
Dilutive effects of the assumed exercise	77,192	33,189	63,709	37,550

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive shares	288,731	402,888	157,740	397,873
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive shares	288,583	280,814	152,824	268,713
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive shares	148	122,074	4,916	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, 2024	Dec. 31, 2023
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	$ 1,041,000	$ 919,648
Cash collateral held by counterparty and netting adjustments	(4,935)	(6,406)
Cash collateral held by counterparty and netting adjustments	(4,935)	(6,406)
U.S. Government Sponsored Entities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	75,190	33,087
U.S. Treasury securities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	85,145	89,256
Government-Sponsored Residential Mortgage-Backed Securities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	606,726	529,143
Private Label Residential Mortgage-Backed Securities [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	130,403	137,841
Corporate [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	58,288	49,683
Small Business Administration Loan Pools [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	6,561	7,727
State and Political Subdivisions [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Available-for-sale securities	78,687	72,911
Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Total derivative assets	(4,935)	(6,406)
Cash collateral held by counterparty and netting adjustments	(4,935)	(6,406)
Equity securities with readily determinable fair value	1,011	674
Total other assets	1,011	674
Total assets	81,221	83,524
Derivative liabilities	(461)	(454)
Cash collateral held by counterparty and netting adjustments	(461)	(454)
Total liabilities	(461)	(454)
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	85,145	89,256
Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Fair Value Of Assets And Liabilities Measured On Recurring Basis [Line Items]
Total derivative assets	$ 6,136	$ 7,002
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Total assets	$ 961,991	$ 837,394
Derivative liabilities	$ 2,959	$ 3,656
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Other Accrued Liabilities	Accounts Payable and Other Accrued Liabilities
Total liabilities	$ 2,959	$ 3,656
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	75,190	33,087
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	606,726	529,143
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	130,403	137,841
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	58,288	49,683
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	6,561	7,727
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	$ 78,687	$ 72,911

Fair Value - Additional Informa

Fair Value - Additional Information (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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, 2024	Dec. 31, 2023
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	$ 3,260	$ 1,616
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	7,526	3,706
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	3,468	6,165
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	3,180	2,606
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	907	2,442
Other Real Estate Owned [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	2,141	1,061
Other Real Estate Owned [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	$ 57	$ 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, 2024 USD ($)	Dec. 31, 2023 USD ($)
Individually Evaluated Real Estate Loans [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value	$ 16,764	$ 16,535
Individually Evaluated Real Estate Loans [Member] | Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.05	0.03
Individually Evaluated Real Estate Loans [Member] | Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.40	0.34
Individually Evaluated Real Estate Loans [Member] | Weighted Average [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.22	0.19
Individually Evaluated Real Estate Loans [Member] | Cost Approach
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value	$ 1,577
Individually Evaluated Real Estate Loans [Member] | Cost Approach | Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.26
Individually Evaluated Real Estate Loans [Member] | Cost Approach | Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.70
Individually Evaluated Real Estate Loans [Member] | Cost Approach | Weighted Average [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.29
Individually Evaluated Other Real Estate Owned [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value	$ 2,198	$ 1,231
Individually Evaluated Other Real Estate Owned [Member] | Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.03	0.07
Individually Evaluated Other Real Estate Owned [Member] | Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.13	0.28
Individually Evaluated Other Real Estate Owned [Member] | Weighted Average [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Range	0.08	0.18

Fair Value - Carrying Amount an

Fair Value - Carrying Amount and Estimated Fair Values of Financial Instrument (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 235,483	$ 379,099
Available-for-sale securities	1,041,000	919,648
Held-to-maturity securities	5,610	2,250
Loans held for sale	901	476
Loans, net of allowance for credit losses	3,557,435	3,289,381
Federal Reserve Bank and Federal Home Loan Bank stock	34,429	20,608
Interest receivable	28,398	25,497
Derivative assets	6,136	7,002
Total assets	5,355,233	5,034,592
Deposits	4,362,944	4,145,455
Federal funds purchased and retail repurchase agreements	38,196	43,582
Federal Home Loan Bank advances	295,997	100,000
Subordinated debentures	97,336	96,921
Contractual obligations	19,683	19,315
Derivative Liabilities	2,959	3,656
Cash collateral held by counterparty and netting adjustments	(4,935)	(6,406)
Total liabilities	4,851,195	4,581,732
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	235,483	379,099
Available-for-sale securities	1,041,000	919,648
Held-to-maturity securities	5,408	2,209
Loans held for sale	901	476
Loans, net of allowance for credit losses	3,557,435	3,289,381
Federal Reserve Bank and Federal Home Loan Bank stock	34,429	20,608
Interest receivable	28,398	25,497
Derivative assets	6,136	7,002
Cash collateral held by derivative counterparty and netting adjustments	(4,935)	(6,406)
Total derivative assets	1,201	596
Equity securities with readily determinable fair value	1,011	674
Total assets	4,905,266	4,638,188
Deposits	4,362,944	4,145,455
Federal funds purchased and retail repurchase agreements	38,196	43,582
Federal Home Loan Bank advances	295,997	100,000
Federal Reserve Bank borrowings		140,000
Subordinated debentures	23,857	23,594
Subordinated notes	73,479	73,327
Contractual obligations	19,683	19,315
Interest payable	8,775	9,180
Derivative Liabilities	2,959	3,656
Cash collateral held by counterparty and netting adjustments	(461)	(454)
Total derivative liabilities	2,498	3,202
Total liabilities	4,825,429	4,557,655
Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	235,483	379,099
Available-for-sale securities	1,041,000	919,648
Held-to-maturity securities	5,610	2,250
Loans held for sale	901	476
Loans, net of allowance for credit losses	3,511,452	3,227,789
Federal Reserve Bank and Federal Home Loan Bank stock	34,429	20,608
Interest receivable	28,398	25,497
Derivative assets	6,136	7,002
Cash collateral held by derivative counterparty and netting adjustments	(4,935)	(6,406)
Total derivative assets	1,201	596
Equity securities with readily determinable fair value	1,011	674
Deposits	4,359,686	4,140,501
Federal funds purchased and retail repurchase agreements	38,196	43,582
Federal Home Loan Bank advances	295,997	100,000
Federal Reserve Bank borrowings		140,000
Subordinated debentures	23,857	23,594
Subordinated notes	72,729	71,827
Contractual obligations	19,683	19,315
Interest payable	8,775	9,180
Derivative Liabilities	2,959	3,656
Cash collateral held by counterparty and netting adjustments	(461)	(454)
Total derivative liabilities	2,498	3,202
Total liabilities	4,821,421	4,551,201
Estimated Fair Value [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	235,483	379,099
Available-for-sale securities	85,145	89,256
Cash collateral held by derivative counterparty and netting adjustments	(4,935)	(6,406)
Total derivative assets	(4,935)	(6,406)
Equity securities with readily determinable fair value	1,011	674
Cash collateral held by counterparty and netting adjustments	(461)	(454)
Total derivative liabilities	(461)	(454)
Total liabilities	(461)	454
Estimated Fair Value [Member] | Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale securities	955,855	830,392
Held-to-maturity securities	5,610	2,250
Loans held for sale	901	476
Federal Reserve Bank and Federal Home Loan Bank stock	34,429	20,608
Interest receivable	28,398	25,497
Derivative assets	6,136	7,002
Total derivative assets	6,136	7,002
Deposits	4,359,686	4,140,501
Federal funds purchased and retail repurchase agreements	38,196	43,582
Federal Home Loan Bank advances	295,997	100,000
Federal Reserve Bank borrowings		140,000
Subordinated debentures	23,857	23,594
Subordinated notes	72,729	71,827
Contractual obligations	19,683	19,315
Interest payable	8,775	9,180
Derivative Liabilities	2,959	3,656
Total derivative liabilities	2,959	3,656
Total liabilities	4,821,882	4,551,655
Estimated Fair Value [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans, net of allowance for credit losses	3,511,452	3,227,789
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total assets	4,859,485	4,576,637
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total assets	316,704	462,623
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value [Member] | Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total assets	1,031,329	886,225
Fair Value, Measurements, Nonrecurring [Member] | Estimated Fair Value [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total assets	$ 3,511,452	$ 3,227,789

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, 2024	Dec. 31, 2023
Standby Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Loans commitments, Fixed Rate	$ 17,104	$ 18,145
Loans commitments, Variable Rate	28,645	30,680
Commitments to Make Loans [Member]
Commitments And Contingencies [Line Items]
Loans commitments, Fixed Rate	39,590	47,465
Loans commitments, Variable Rate	402,556	343,715
Mortgage Loans in the Process of Origination [Member]
Commitments And Contingencies [Line Items]
Loans commitments, Fixed Rate	391	4,574
Loans commitments, Variable Rate	2,208	357
Unused Lines of Credit [Member]
Commitments And Contingencies [Line Items]
Loans commitments, Fixed Rate	166,965	124,893
Loans commitments, Variable Rate	$ 407,829	$ 355,270

Commitments and Credit Risk - A

Commitments and Credit Risk - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2024
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 - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Accounting Standards Update 2014-09 [Member] | Non Interest Income [Member]
Revenue From Contract With Customer [Line Items]
Gain on revenue from contracts with customers	$ 8,500	$ 8,500

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Non-interest income
Increase in bank-owned life insurance	$ 1,344	$ 794	$ 3,083	$ 3,134
Net gain (loss) on acquisitions	831		2,131
Net gain (loss) from securities transactions	206	(1)	222	(1,291)
Other
Total non-interest income	9,317	8,735	30,006	24,285
Service Charges and Fees [Member]
Non-interest income
Non-interest income	2,424	2,690	7,534	7,888
Other
Non-interest income	2,424	2,690	7,534	7,888
Debit Card Income [Member]
Non-interest income
Non-interest income	2,665	2,591	7,733	7,798
Other
Non-interest income	2,665	2,591	7,733	7,798
Mortgage Banking [Member]
Non-interest income
Non-interest income	287	226	720	527
Other
Non-interest income	287	226	720	527
Accounting Standards Update 2014-09 [Member]
Non-interest income
Increase in bank-owned life insurance	1,344	794	3,083	3,134
Net gain (loss) on acquisitions	831		2,131
Net gain (loss) from securities transactions	206	(1)	222	(1,291)
Other
Recovery on zero-basis purchased loans	5	2	4,378	515
Income (loss) from equity method investments		(56)	(87)	(167)
Other non-interest income not related to loans and deposits	12	5	(496)	30
Total other non-interest income	1,560	2,435	8,583	6,229
Total non-interest income	9,317	8,735	30,006	24,285
Accounting Standards Update 2014-09 [Member] | Service Charges and Fees [Member]
Non-interest income
Non-interest income	2,424	2,690	7,534	7,888
Other
Non-interest income	2,424	2,690	7,534	7,888
Accounting Standards Update 2014-09 [Member] | Debit Card Income [Member]
Non-interest income
Non-interest income	2,665	2,591	7,733	7,798
Other
Non-interest income	2,665	2,591	7,733	7,798
Accounting Standards Update 2014-09 [Member] | Mortgage Banking [Member]
Non-interest income
Non-interest income	287	226	720	527
Accounting Standards Update 2014-09 [Member] | Investment Referral Income [Member]
Non-interest income
Non-interest income	109	101	395	307
Other
Non-interest income	109	101	395	307
Accounting Standards Update 2014-09 [Member] | Trust Income [Member]
Non-interest income
Non-interest income	412	291	1,115	799
Other
Non-interest income	412	291	1,115	799
Accounting Standards Update 2014-09 [Member] | Insurance Sales Commissions [Member]
Non-interest income
Non-interest income	166	264	309	405
Other
Non-interest income	166	264	309	405
Accounting Standards Update 2014-09 [Member] | Other Non Interest Income Related To Loans and Deposits [Member]
Non-interest income
Non-interest income	856	1,828	2,969	4,340
Other
Non-interest income	$ 856	$ 1,828	$ 2,969	$ 4,340

Business Combinations and Bra_3

Business Combinations and Branch Sales - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Jul. 01, 2024	Feb. 09, 2024
Bank Of Kirksville [Member]
Business Acquisition [Line Items]
Ownership percentage				100%
Acquisition-related costs	$ 79
Acquisition-related costs after tax	60
KansasLand Bank [Member]
Business Acquisition [Line Items]
Ownership percentage			100%
Acquisition-related costs	538
Acquisition-related costs after tax	409
Rockhold and KansasLand [Member]
Business Acquisition [Line Items]
Total combined revenue	168,626	$ 141,078
Net income	$ 48,091	$ 7,518

Business Combinations and Bra_4

Business Combinations and Branch Sales - Summary of the Amounts of Assets Acquired and Liabilities Assumed Recognized at the Merger/Acquisition Date (Details) - USD ($) $ in Thousands	Jul. 01, 2024	Feb. 09, 2024
Bank Of Kirksville [Member]
Fair value of consideration:
Fair value of consideration		$ 44,304
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and due from banks		105,218
Loans		118,131
Premises and equipment		3,473
Core deposit intangible		11,530
Other assets		3,255
Total assets acquired		406,236
Deposits		349,777
Federal funds purchased and retail repurchase agreements		8,818
Interest payable and other liabilities		2,037
Total liabilities assumed		360,632
Total identifiable net assets		45,604
Bargain purchase gain		1,300
Bank Of Kirksville [Member] | Available for Sale Securities [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Available-for-sale securities		164,629
Bank Of Kirksville [Member] | Cash [Member]
Fair value of consideration:
Fair value of consideration		$ 44,304
KansasLand Bank [Member]
Fair value of consideration:
Fair value of consideration	$ 100
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and due from banks	1,361
Loans	27,926
Premises and equipment	372
Core deposit intangible	506
Other assets	1,764
Total assets acquired	51,933
Deposits	42,418
Federal funds purchased and retail repurchase agreements	780
Federal Home Loan Bank advances	7,049
Bank stock loan	691
Interest payable and other liabilities	64
Total liabilities assumed	51,002
Total identifiable net assets	931
Bargain purchase gain	831
KansasLand Bank [Member] | Available for Sale Securities [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Available-for-sale securities	20,004
KansasLand Bank [Member] | Cash [Member]
Fair value of consideration:
Fair value of consideration	$ 100

Business Combinations and Bra_5

Business Combinations and Branch Sales - Information about Loans Acquired (Details) - USD ($) $ in Thousands	Jul. 01, 2024	Feb. 09, 2024
Rockhold [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		$ 118,131
Rockhold [Member] | Non-Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		112,761
Rockhold [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		1,874
Rockhold [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		31,722
Rockhold [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		41,136
Rockhold [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		36,692
Rockhold [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		1,337
Rockhold [Member] | Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		5,370
Rockhold [Member] | Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		1,069
Rockhold [Member] | Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		1,651
Rockhold [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		2,560
Rockhold [Member] | Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		90
Rockhold [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		115,591
Rockhold [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		1,959
Rockhold [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		32,300
Rockhold [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		42,318
Rockhold [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		37,641
Rockhold [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		1,373
Rockhold [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		6,841
Rockhold [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		1,366
Rockhold [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		2,044
Rockhold [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		3,316
Rockhold [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		115
Rockhold [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(2,830)
Rockhold [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(85)
Rockhold [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(578)
Rockhold [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(1,182)
Rockhold [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(949)
Rockhold [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(36)
Rockhold [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(875)
Rockhold [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(178)
Rockhold [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(210)
Rockhold [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(472)
Rockhold [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(15)
Rockhold [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(596)
Rockhold [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(119)
Rockhold [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(183)
Rockhold [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		(284)
Rockhold [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans		$ (10)
KansasLand Bank [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	$ 27,926
KansasLand Bank [Member] | Non-Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	24,291
KansasLand Bank [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	149
KansasLand Bank [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	4,291
KansasLand Bank [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	6,950
KansasLand Bank [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Agricultural Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	9,257
KansasLand Bank [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	2,126
KansasLand Bank [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	1,518
KansasLand Bank [Member] | Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	3,635
KansasLand Bank [Member] | Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	86
KansasLand Bank [Member] | Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	388
KansasLand Bank [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	2,968
KansasLand Bank [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	193
KansasLand Bank [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	25,066
KansasLand Bank [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	163
KansasLand Bank [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	4,549
KansasLand Bank [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	7,053
KansasLand Bank [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Agricultural Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	9,644
KansasLand Bank [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	2,133
KansasLand Bank [Member] | Loan Par Value [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	1,524
KansasLand Bank [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	4,549
KansasLand Bank [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	109
KansasLand Bank [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	479
KansasLand Bank [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	3,717
KansasLand Bank [Member] | Loan Par Value [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	244
KansasLand Bank [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(775)
KansasLand Bank [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(14)
KansasLand Bank [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(258)
KansasLand Bank [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(103)
KansasLand Bank [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Agricultural Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(387)
KansasLand Bank [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(7)
KansasLand Bank [Member] | Fair Value Marks [Member] | Non-Purchase Credit Deteriorated Loans [Member] | Consumer [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(6)
KansasLand Bank [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(510)
KansasLand Bank [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(14)
KansasLand Bank [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(48)
KansasLand Bank [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(419)
KansasLand Bank [Member] | Discounts from Other Factors Excluding ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(29)
KansasLand Bank [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(404)
KansasLand Bank [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Commercial and Industrial [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(9)
KansasLand Bank [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Residential Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(43)
KansasLand Bank [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural Real Estate [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	(330)
KansasLand Bank [Member] | Credit Marks in ACL [Member] | Purchase Credit Deteriorated Loans [Member] | Agricultural [Member]
Business Acquisition [Line Items]
Fair value of acquired loans	$ (22)

Segment Reporting - Reconciliat

Segment Reporting - Reconciliations of Reportable Segment Revenues and Measures of Profit or Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest and Dividend Income, Operating [Abstract]
Loans, including fees	$ 62,089	$ 55,152	$ 182,436	$ 156,281
Securities, taxable	9,809	5,696	29,862	17,456
Securities, nontaxable	400	369	1,192	1,606
Federal funds sold and other	2,667	3,822	8,374	7,075
Total interest and dividend income	74,965	65,039	221,864	182,418
Interest Expense [Abstract]
Deposits	23,679	19,374	69,196	50,399
Federal funds purchased and retail repurchase agreements	261	246	893	633
Federal Home Loan Bank advances	3,089	968	8,022	2,939
Federal Reserve Bank borrowings		1,546	1,361	3,209
Subordinated debt	1,905	1,893	5,703	5,687
Total interest expense	28,934	24,027	85,175	62,867
Net interest income	46,031	41,012	136,689	119,551
Provision (reversal) for credit losses	1,183	1,230	2,448	1,162
Net interest income after provision (reversal) for credit losses	44,848	39,782	134,241	118,389
Noninterest Income [Abstract]
Increase in value of bank-owned life insurance	1,344	794	3,083	3,134
Net gain on acquisition and branch sales	831		2,131
Net gain (loss) from securities transactions	206	(1)	222	(1,291)
Other	1,560	2,435	8,583	6,229
Total non-interest income	9,317	8,735	30,006	24,285
Non-interest expense
Salaries and employee benefits	18,494	15,857	54,418	47,786
Net occupancy and equipment	3,478	3,262	10,800	9,081
Data processing	5,152	4,553	15,016	12,962
Professional fees	1,487	1,312	4,657	4,341
Advertising and business development	1,368	1,419	3,897	3,827
Telecommunications	660	502	1,887	1,503
FDIC insurance	660	660	1,821	1,535
Courier and postage	686	548	1,912	1,469
Free nationwide ATM cost	544	516	1,569	1,565
Amortization of core deposit intangibles	1,112	799	3,229	2,635
Loan expense	143	132	447	385
Other real estate owned	(7,719)	128	(7,786)	318
Merger expenses	618		4,461
Other	3,645	4,556	10,023	13,196
Intersegment service charges				0
Total non-interest expense	30,328	34,244	106,351	100,603
Income (loss) before income taxes	23,837	14,273	57,896	42,071
Provision (benefit) for income taxes	3,986	1,932	12,261	5,951
Total segment profit/(loss)	19,851	12,341	45,635	36,120
Unallocated Holding Company Amounts /Administrative Adjustments [Member]
Interest and Dividend Income, Operating [Abstract]
Total interest and dividend income	87	441	437	484
Interest Expense [Abstract]
Total interest expense	1,927	1,916	5,771	5,746
Net interest income	(1,840)	(1,475)	(5,334)	(5,262)
Net interest income after provision (reversal) for credit losses	(1,840)	(1,475)	(5,334)	(5,262)
Noninterest Income [Abstract]
Net gain (loss) from securities transactions			294
Other	12,737	13,929	42,825	41,972
Total non-interest income	12,737	13,929	43,119	41,972
Non-interest expense
Salaries and employee benefits	39	37	126	119
Professional fees	179	87	509	446
Advertising and business development			1
Other real estate owned	(8,496)		(8,496)
Merger expenses	3		568
Other	151		(147)	(443)
Intersegment service charges	375	345	1,065	1,007
Total non-interest expense	(7,749)	469	(6,374)	1,129
Income (loss) before income taxes	18,646	11,985	44,159	35,581
Provision (benefit) for income taxes	(1,219)	(534)	(2,206)	(1,564)
Total segment profit/(loss)	19,865	12,519	46,365	37,145
Eliminations [Member]
Noninterest Income [Abstract]
Other	(12,737)	(13,928)	(42,825)	(41,971)
Total non-interest income	(12,737)	(13,928)	(42,825)	(41,971)
Non-interest expense
Income (loss) before income taxes	(12,737)	(13,928)	(42,825)	(41,971)
Total segment profit/(loss)	(12,737)	(13,928)	(42,825)	(41,971)
Operating Segments [Member] | Equity Bank [Member]
Interest and Dividend Income, Operating [Abstract]
Total interest and dividend income	74,878	64,598	221,427	181,934
Interest Expense [Abstract]
Total interest expense	27,007	22,111	79,404	57,121
Net interest income	47,871	42,487	142,023	124,813
Provision (reversal) for credit losses	1,183	1,230	2,448	1,162
Net interest income after provision (reversal) for credit losses	46,688	41,257	139,575	123,651
Noninterest Income [Abstract]
Increase in value of bank-owned life insurance	1,344	794	3,083	3,134
Net gain on acquisition and branch sales	831		2,131
Net gain (loss) from securities transactions	206	(1)	(72)	(1,291)
Other	1,560	2,434	8,583	6,228
Total non-interest income	9,317	8,734	29,712	24,284
Non-interest expense
Salaries and employee benefits	18,455	15,820	54,292	47,667
Net occupancy and equipment	3,478	3,262	10,800	9,081
Data processing	5,152	4,553	15,016	12,962
Professional fees	1,308	1,225	4,148	3,895
Advertising and business development	1,368	1,419	3,896	3,827
Telecommunications	660	502	1,887	1,503
FDIC insurance	660	660	1,821	1,535
Courier and postage	686	548	1,912	1,469
Free nationwide ATM cost	544	516	1,569	1,565
Amortization of core deposit intangibles	1,112	799	3,229	2,635
Loan expense	143	132	447	385
Other real estate owned	777	128	710	318
Merger expenses	615		3,893
Other	3,494	4,556	10,170	13,639
Intersegment service charges	(375)	(345)	(1,065)	(1,007)
Total non-interest expense	38,077	33,775	112,725	99,474
Income (loss) before income taxes	17,928	16,216	56,562	48,461
Provision (benefit) for income taxes	5,205	2,466	14,467	7,515
Total segment profit/(loss)	12,723	13,750	42,095	40,946
Service Charges and Fees [Member]
Noninterest Income [Abstract]
Non-interest income	2,424	2,690	7,534	7,888
Service Charges and Fees [Member] | Operating Segments [Member] | Equity Bank [Member]
Noninterest Income [Abstract]
Non-interest income	2,424	2,690	7,534	7,888
Debit Card Income [Member]
Noninterest Income [Abstract]
Non-interest income	2,665	2,591	7,733	7,798
Debit Card Income [Member] | Operating Segments [Member] | Equity Bank [Member]
Noninterest Income [Abstract]
Non-interest income	2,665	2,591	7,733	7,798
Mortgage Banking [Member]
Noninterest Income [Abstract]
Non-interest income	287	226	720	527
Mortgage Banking [Member] | Operating Segments [Member] | Equity Bank [Member]
Noninterest Income [Abstract]
Non-interest income	$ 287	$ 226	$ 720	$ 527

Segment Reporting - Schedule of

Segment Reporting - Schedule of Significant Segment Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Depreciation	$ 1,399	$ 1,198	$ 4,132	$ 3,485
Amortization of operating lease right-of-use asset	130	149	346	472
Amortization of cloud computing implementation costs	34	47	104	141
Amortization of intangible assets	1,148	835	3,337	2,743
Purchase of long lived assets	4,162	5,324	10,499	12,425
Provision (benefit) for income taxes	3,986	1,932	12,261	5,951
Unallocated Holding Company Amounts /Administrative Adjustments [Member]
Segment Reporting Information [Line Items]
Depreciation	45	38	135	114
Provision (benefit) for income taxes	(1,219)	(534)	(2,206)	(1,564)
Operating Segments [Member] | Equity Bank [Member]
Segment Reporting Information [Line Items]
Depreciation	1,354	1,160	3,997	3,371
Amortization of operating lease right-of-use asset	130	149	346	472
Amortization of cloud computing implementation costs	34	47	104	141
Amortization of intangible assets	1,148	835	3,337	2,743
Purchase of long lived assets	4,162	5,324	10,499	12,425
Provision (benefit) for income taxes	$ 5,205	$ 2,466	$ 14,467	$ 7,515

Segment Reporting - Schedule _2

Segment Reporting - Schedule of Significant Segment Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 5,355,233	$ 5,034,592
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	5,342,899	5,024,161
Eliminations [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Holding company administrative adjustments	612,797	560,434
Elimination of bank cash and intercompany receivable of subsidiaries	(24,497)	(13,515)
Elimination of investment in subsidiaries	$ (575,966)	$ (536,488)

Uncategorized Items - eqbk-2024

Label	Element	Value
Treasury Stock, Common [Member]
Equity, Attributable to Parent	us-gaap_StockholdersEquity	$ (131,510,000)