Lakeland Financial (LKFN) 10-Q 30 Oct 24 2024 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2024	Oct. 23, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	0-11487
Entity Registrant Name	LAKELAND FINANCIAL CORPORATION
Entity Incorporation, State or Country Code	IN
Entity Tax Identification Number	35-1559596
Entity Address, Address Line One	202 East Center Street,
Entity Address, City or Town	Warsaw
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	46580
City Area Code	574
Local Phone Number	267‑6144
Title of 12(b) Security	Common stock, No par value
Trading Symbol	LKFN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		25,506,084
Entity Central Index Key	0000721994
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and due from banks	$ 86,785	$ 70,451
Short-term investments	73,405	81,373
Total cash and cash equivalents	160,190	151,824
Securities available-for-sale, at fair value	1,016,649	1,051,728
Securities held-to-maturity, at amortized cost (fair value of $118,861 and $119,215, respectively)	131,157	129,918
Real estate mortgage loans held-for-sale	3,148	1,158
Loans, net of allowance for credit losses of $83,627 and $71,972	4,998,363	4,844,562
Land, premises and equipment, net	59,987	57,899
Bank owned life insurance	112,075	109,114
Federal Reserve and Federal Home Loan Bank stock	21,420	21,420
Accrued interest receivable	28,471	30,011
Goodwill	4,970	4,970
Other assets	108,941	121,425
Total assets	6,645,371	6,524,029
LIABILITIES
Noninterest bearing deposits	1,284,527	1,353,477
Interest bearing deposits	4,552,786	4,367,048
Total deposits	5,837,313	5,720,525
Federal Funds purchased	30,000	0
Federal Home Loan Bank advances	0	50,000
Total borrowings	30,000	50,000
Accrued interest payable	14,784	20,893
Other liabilities	64,093	82,818
Total liabilities	5,946,190	5,874,236
STOCKHOLDERS’ EQUITY
Common stock: 90,000,000 shares authorized, no par value 25,966,500 shares issued and 25,503,425 outstanding as of June 30, 2024 25,903,686 shares issued and 25,430,566 outstanding as of December 31, 2023	128,346	127,692
Retained earnings	724,550	692,760
Accumulated other comprehensive income (loss)	(138,136)	(155,195)
Treasury stock at cost (467,933 shares as of September 30, 2024, 473,120 shares as of December 31, 2023)	(15,668)	(15,553)
Total stockholders’ equity	699,092	649,704
Noncontrolling interest	89	89
Total equity	699,181	649,793
Total liabilities and equity	$ 6,645,371	$ 6,524,029

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Securities held-to-maturity, fair value	$ 118,861	$ 119,215
Allowance for credit losses	$ 83,627	$ 71,972
Common stock, shares authorized (in shares)	90,000,000	90,000,000
Common stock, shares issued (in shares)	25,974,017	25,903,686
Common stock, shares outstanding (in shares)	25,506,084	25,430,566
Treasury stock, at cost (in shares)	467,933	473,120

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest and fees on loans
Taxable	$ 86,118	$ 78,910	$ 252,386	$ 223,499
Tax exempt	298	1,008	1,830	2,869
Interest and dividends on securities
Taxable	2,908	3,077	9,051	9,966
Tax exempt	3,921	4,023	11,800	12,387
Other interest income	1,773	1,605	4,721	3,604
Total interest income	95,018	88,623	279,788	252,325
Interest on deposits	45,556	37,108	131,083	95,637
Interest on short-term borrowings	189	3,122	3,720	8,252
Total interest expense	45,745	40,230	134,803	103,889
NET INTEREST INCOME	49,273	48,393	144,985	148,436
Provision for credit losses	3,059	400	13,059	5,550
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	46,214	47,993	131,926	142,886
NONINTEREST INCOME
Wealth advisory fees	2,718	2,298	7,770	6,769
Investment brokerage fees	438	408	1,438	1,370
Service charges on deposit accounts	2,835	2,735	8,332	8,091
Loan and service fees	2,955	2,934	8,855	8,782
Merchant and interchange fee income	898	938	2,653	2,744
Bank owned life insurance income	1,068	1,009	2,994	2,393
Interest rate swap fee income	0	0	0	794
Mortgage banking income (loss)	(7)	(50)	68	(184)
Net securities gains (losses)	0	(35)	(46)	(16)
Equity securities, realized net gain	(15)	0	8,996	0
Other income	1,027	598	3,908	1,907
Total noninterest income	11,917	10,835	44,968	32,650
NONINTEREST EXPENSE
Salaries and employee benefits	16,476	15,977	49,467	43,414
Net occupancy expense	1,721	1,621	5,159	4,874
Equipment costs	1,452	1,325	4,207	4,189
Data processing fees and supplies	3,768	3,379	11,419	10,305
Corporate and business development	1,369	1,201	4,015	3,930
FDIC insurance and other regulatory fees	966	871	2,571	2,469
Professional fees	2,089	2,114	6,675	6,284
Wire fraud loss	0	0	0	18,058
Other expense	2,552	2,609	10,918	7,742
Total noninterest expense	30,393	29,097	94,431	101,265
INCOME BEFORE INCOME TAX EXPENSE	27,738	29,731	82,463	74,271
Income tax expense	4,400	4,479	13,175	10,130
NET INCOME	$ 23,338	$ 25,252	$ 69,288	$ 64,141
BASIC WEIGHTED AVERAGE COMMON SHARES (in shares)	25,684,407	25,613,456	25,673,275	25,601,493
BASIC EARNINGS PER COMMON SHARE (in dollars per share)	$ 0.91	$ 0.99	$ 2.70	$ 2.51
DILUTED WEIGHTED AVERAGE COMMON SHARES (in shares)	25,767,739	25,693,535	25,754,357	25,709,841
DILUTED EARNINGS PER COMMON SHARE (in dollars per share)	$ 0.91	$ 0.98	$ 2.69	$ 2.49

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (unaudited) - 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	$ 23,338	$ 25,252	$ 69,288	$ 64,141
Change in available-for-sale and transferred securities:
Unrealized holding gain (loss) on securities available-for-sale arising during the period	40,411	(64,432)	20,031	(51,150)
Reclassification adjust for amortization of unrealized losses on securities transferred to held-to-maturity	488	501	1,473	1,486
Reclassification adjustment for (gains) losses included in net income	0	35	46	16
Net securities gain (loss) activity during the period	40,899	(63,896)	21,550	(49,648)
Tax effect	(8,589)	13,419	(4,526)	10,427
Net of tax amount	32,310	(50,477)	17,024	(39,221)
Defined benefit pension plans:
Amortization of net actuarial loss	16	15	47	45
Net gain activity during the period	16	15	47	45
Tax effect	(4)	(4)	(12)	(12)
Net of tax amount	12	11	35	33
Total other comprehensive income (loss), net of tax	32,322	(50,466)	17,059	(39,188)
Comprehensive income (loss)	$ 55,660	$ (25,214)	$ 86,347	$ 24,953

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (unaudited) - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, Adjusted Balance	Total Stockholders’ Equity	Total Stockholders’ Equity Cumulative Effect, Period of Adoption, Adjustment	Total Stockholders’ Equity Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Cumulative Effect, Period of Adoption, Adjusted Balance	Treasury Stock	Treasury Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Noncontrolling Interest	Noncontrolling Interest Cumulative Effect, Period of Adoption, Adjusted Balance
Beginning balance (in shares) at Dec. 31, 2022							25,349,225
Beginning balance at Dec. 31, 2022	$ 568,887			$ 568,798			$ 127,004		$ 646,100			$ (188,923)		$ (15,383)		$ 89
Increase (Decrease) in Stockholders' Equity
Net income	64,141			64,141					64,141
Other comprehensive income (loss), net of tax	(39,188)			(39,188)								(39,188)
Cash dividends declared and paid	(35,324)			(35,324)					(35,324)
Treasury shares purchased under deferred directors' plan (in shares)							(8,493)
Treasury shares purchased under deferred directors' plan	0			0			$ 491							(491)
Treasury shares sold and distributed under deferred directors' plan (in shares)							12,855
Treasury shares sold and distributed under deferred directors' plan	0			0			$ (405)							405
Stock activity under equity compensation plans (in shares)							78,137
Stock activity under equity compensation plans	(3,124)			(3,124)			$ (3,124)
Stock based compensation expense	1,792			1,792			$ 1,792
Ending balance (in shares) at Sep. 30, 2023							25,431,724
Ending balance at Sep. 30, 2023	557,184			557,095			$ 125,758		674,917			(228,111)		(15,469)		89
Beginning balance (in shares) at Dec. 31, 2022							25,349,225
Beginning balance at Dec. 31, 2022	$ 568,887			568,798			$ 127,004		646,100			(188,923)		(15,383)		89
Increase (Decrease) in Stockholders' Equity
Accounting standards update	Accounting Standards Update 2023-02 [Member]
Ending balance (in shares) at Dec. 31, 2023	25,430,566						25,430,566	25,430,566
Ending balance at Dec. 31, 2023	$ 649,793	$ (532)	$ 649,261	649,704	$ (532)	$ 649,172	$ 127,692	$ 127,692	692,760	$ (532)	$ 692,228	(155,195)	$ (155,195)	(15,553)	$ (15,553)	89	$ 89
Beginning balance (in shares) at Jun. 30, 2023							25,429,216
Beginning balance at Jun. 30, 2023	591,995			591,906			$ 123,367		661,447			(177,645)		(15,263)		89
Increase (Decrease) in Stockholders' Equity
Net income	25,252			25,252					25,252
Other comprehensive income (loss), net of tax	(50,466)			(50,466)								(50,466)
Cash dividends declared and paid	(11,782)			(11,782)					(11,782)
Treasury shares purchased under deferred directors' plan (in shares)							(3,992)
Treasury shares purchased under deferred directors' plan	0			0			$ 206							(206)
Stock activity under equity compensation plans (in shares)							6,500
Stock activity under equity compensation plans	0			0
Stock based compensation expense	2,185			2,185			$ 2,185
Ending balance (in shares) at Sep. 30, 2023							25,431,724
Ending balance at Sep. 30, 2023	$ 557,184			557,095			$ 125,758		674,917			(228,111)		(15,469)		89
Beginning balance (in shares) at Dec. 31, 2023	25,430,566						25,430,566	25,430,566
Beginning balance at Dec. 31, 2023	$ 649,793	$ (532)	$ 649,261	649,704	$ (532)	$ 649,172	$ 127,692	$ 127,692	692,760	$ (532)	$ 692,228	(155,195)	$ (155,195)	(15,553)	$ (15,553)	89	$ 89
Increase (Decrease) in Stockholders' Equity
Net income	69,288			69,288					69,288
Other comprehensive income (loss), net of tax	17,059			17,059								17,059
Cash dividends declared and paid	(36,966)			(36,966)					(36,966)
Treasury shares purchased under deferred directors' plan (in shares)							(8,088)
Treasury shares purchased under deferred directors' plan	0			0			$ 506							(506)
Treasury shares sold and distributed under deferred directors' plan (in shares)							13,275
Treasury shares sold and distributed under deferred directors' plan	0			0			$ (391)							391
Stock activity under equity compensation plans (in shares)							70,331
Stock activity under equity compensation plans	(2,596)			(2,596)			$ (2,596)
Stock based compensation expense	$ 3,135			3,135			$ 3,135
Ending balance (in shares) at Sep. 30, 2024	25,506,084						25,506,084
Ending balance at Sep. 30, 2024	$ 699,181			699,092			$ 128,346		724,550			(138,136)		(15,668)		89
Beginning balance (in shares) at Jun. 30, 2024							25,503,744
Beginning balance at Jun. 30, 2024	654,590			654,501			$ 126,871		713,541			(170,458)		(15,453)		89
Increase (Decrease) in Stockholders' Equity
Net income	23,338			23,338					23,338
Other comprehensive income (loss), net of tax	32,322			32,322								32,322
Cash dividends declared and paid	(12,329)			(12,329)					(12,329)
Treasury shares purchased under deferred directors' plan (in shares)							(3,510)
Treasury shares purchased under deferred directors' plan	0			0			$ 215							(215)
Stock activity under equity compensation plans (in shares)							5,850
Stock activity under equity compensation plans	0			0
Stock based compensation expense	$ 1,260			1,260			$ 1,260
Ending balance (in shares) at Sep. 30, 2024	25,506,084						25,506,084
Ending balance at Sep. 30, 2024	$ 699,181			$ 699,092			$ 128,346		$ 724,550			$ (138,136)		$ (15,668)		$ 89

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (unaudited) (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 (in dollars per share)	$ 0.48	$ 0.46	$ 1.44	$ 1.38

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income	$ 69,288	$ 64,141
Adjustments to reconcile net income to net cash from operating activities:
Depreciation	4,475	4,579
Provision for credit losses	13,059	5,550
Amortization of loan servicing rights	373	431
Loans originated for sale, including participations	(14,399)	(6,120)
Net gain on sales of loans	(342)	(224)
Proceeds from sale of loans, including participations	12,657	6,075
Net gain (loss) on Visa shares	(8,996)	0
Net (gain) loss on sales of premises and equipment	74	3
Net (gain) loss on sales and calls of securities available-for-sale	46	16
Net securities amortization	3,638	3,732
Stock based compensation expense	3,135	1,792
Earnings on life insurance	(2,994)	(2,393)
Gain on life insurance	(243)	0
Tax benefit of stock award issuances	(208)	(720)
Net change:
Interest receivable and other assets	4,749	(3,386)
Interest payable and other liabilities	(20,515)	14,000
Total adjustments	(5,491)	23,335
Net cash from operating activities	63,797	87,476
Cash flows from investing activities:
Proceeds from sale of securities available-for-sale	7,136	102,827
Proceeds from sale of Visa shares	8,996	0
Proceeds from maturities, calls and principal paydowns of securities available-for-sale	44,569	56,830
Proceeds from maturities, calls and principal paydowns of securities held-to-maturity	0	6
Purchases of securities available-for-sale	0	(4,314)
Purchase of life insurance	(282)	(222)
Net (increase) decrease in total loans	(166,860)	(166,904)
Proceeds from sales of land, premises and equipment	8	13
Purchases of land, premises and equipment	(6,645)	(5,010)
Purchase of Federal Home Loan Bank stock	0	(5,625)
Proceeds from life insurance	536	0
Net cash from investing activities	(112,542)	(22,399)
Cash flows from financing activities:
Net increase (decrease) in total deposits	116,788	196,455
Net increase (decrease) in short-term borrowings	30,000	(22,000)
Net payments on short-term FHLB borrowings	(50,000)	(185,000)
Common dividends paid	(36,953)	(35,311)
Preferred dividends paid	(13)	(13)
Payments related to equity incentive plans	(2,596)	(3,124)
Purchase of treasury stock	(506)	(491)
Sale of treasury stock	391	405
Net cash from financing activities	57,111	(49,079)
Net change in cash and cash equivalents	8,366	15,998
Cash and cash equivalents at beginning of the period	151,824	130,282
Cash and cash equivalents at end of the period	160,190	146,280
Cash paid during the period for:
Interest	140,912	90,897
Income taxes	17,100	9,275
Supplemental non-cash disclosures:
Loans transferred to other real estate owned	0	284
Right-of-use assets obtained in exchange for lease liabilities, net	$ 2,699	$ 0

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION This report is filed for Lakeland Financial Corporation (the "Company"), which has one wholly owned subsidiary, Lake City Bank (the "Bank"). Also included in this report are results for the Bank’s wholly owned subsidiary, LCB Investments II, Inc. ("LCB Investments"), which manages the Bank’s investment securities portfolio. LCB Investments owns LCB Funding, Inc. ("LCB Funding"), a real estate investment trust. All significant inter-company balances and transactions have been eliminated in consolidation. The unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information and with the instructions for Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements and are unaudited. In the opinion of management, all adjustments (all of which are normal and recurring in nature) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2024 are not necessarily indicative of the results that may be expected for any subsequent reporting periods, including the year ending December 31, 2024. The Company’s 2023 Annual Report on Form 10-K should be read in conjunction with these statements. Adoption of New Accounting Standards On March 28, 2023, the FASB issued ASU 2023-02, "Investments - Equity Method and Join Ventures (ASC 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method." ASU 2014-01, "Investments - Equity method and Joint Ventures (ASC 323): Accounting for Investments in Qualified Affordable Housing Projects", previously introduced the option to apply the proportional amortization method to account for investments made primarily for the purpose of receiving income tax credits and other income tax benefits when certain requirements are met; however, this guidance limited the proportional amortization method to investments in low-income-housing tax credit (LIHTC) structures. The proportional amortization method results in the cost of the investment being amortized in proportion to the income tax credits and other income tax benefits received, with the amortization of the investment and the income tax credits being presented net in the income statement as a component of net income tax expense (benefit). Equity investments in other tax credit structures are typically accounted for using the equity method, which results in investment income, gains and losses, and tax credits being presented gross on the income statement in their respective line items. The amendments in this update permit reporting entities to elect to account for certain tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the income tax benefits in the income statement as a component of income tax expense (benefit). To qualify for the proportional amortization method, all of the following conditions must be met: (1) it is probable that the income tax credits allocated to the tax equity investor will be available; (2) the tax equity investor does not have the ability to exercise significant influence over the operating and financial policies of the underlying project; (3) substantially all of the projected benefits are from income tax credits and other income tax benefits (projected benefits included income tax credits, other income tax benefits, and other non-income tax -related benefits and are determined on a discounted basis, using a discount rate that is consistent with the cash flow assumptions used by the tax equity investor in making its decision to invest in the project); (4) the tax equity investor's projected yield based solely on the cash flows from the income tax credits and other income tax benefits is positive; and (5) the tax equity investor is a limited liability investor in the limited liability entity for both legal and tax purposes, and the tax equity investor's liability is limited to its capital investment. An accounting policy election is allowed to apply the proportional amortization method on a tax-credit-program-by-tax-credit-program basis rather than electing to apply the proportional amortization method at the reporting entity level or to individual investments. The amendments in this update require specific disclosures that must be applied to all investments that generate income tax credits and other income tax benefits from a tax credit program for which the entity has elected to apply the proportional amortization method. The amendments require that a reporting entity disclose certain information in annual and interim reporting periods that enable investors to understanding the following information about its investments that generate income tax credits and other income tax benefits from a tax credit program including: (1) the nature of its tax equity investments; and (2) the effect of its tax equity investments and related income tax credits and other income tax benefits on its financial position and results of operations. For public business entities, the amendments in this update were effective for fiscal years beginning after December 31, 2023, including interim periods within those fiscal years. The amendments in this update must be applied on either a modified retrospective or a retrospective basis. The Company chose the modified retrospective approach and recorded a day one adjustment of ($532,000), net of tax, to beginning retained earnings on January 1, 2024, which did not have a material impact on the consolidated financial statements. Newly Issued But Not Yet Effective Accounting Standards On October 9, 2023, the FASB issued ASU 2023-06, "Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative" , which modified the disclosure or presentation requirements of a variety of Topics in the Codification and was intended to both clarify or improve such requirements and align the requirements with the SEC's regulations. The amendments to Topics of Codification provided in this update apply to all reporting entities within the scope of the affected Topics unless otherwise indicated by the update. Given the variety of Topics amended, a broad range of entities may be affected by one or more of the amendments provided in the update. The Company evaluated the amendments provided in the update and believes certain of the disclosure improvements are applicable to the Company's interim or annual disclosures. Subtopic 230-10, as amended, requires disclosure within the accounting policy in annual periods of where cash flows associated with derivative instruments and their related gains and losses are presented within the statement of cash flows. Subtopic 260-10, as amended, requires disclosure of the methods used in the diluted earnings-per-share computation for each dilutive security and clarifies that certain disclosures should be made during interim periods. Subtopic 470-10, as amended, requires disclosure of amounts and terms of unused lines of credit and unfunded commitments and the weighted-average interest rate on short-term borrowings outstanding as of the date of each balance sheet presented. The effective date for each amendment for entities subject to the SEC's existing disclosure requirements is the effective date of the removal of the related disclosure from Regulation S-X or Regulation S-K, with early adoption prohibited. The amendments in the update are to be applied prospectively. The Company will apply prospectively the provisions provided in the amendments as such provisions become effective, and does not believe the application of these modified disclosure requirements will have a material impact on the consolidated financial statements. If by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment in the update will be removed from the Codification and will not become effective. On November 27, 2023, the FASB issued ASU 2023-07, "Segment Reporting (ASC 280): Improvements to Reportable Segment Disclosures" , intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. Provisions in the amendment include: (1) requirement 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 (collectively referred to as the "significant expense principle"); (2) requirement 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 (the other segment items category is the difference between segment revenue less the segment expenses disclosed under the significant expense principle and each reported measure of segment profit or loss); (3) requirement that a public entity provide all annual disclosures about a reportable segment's profit or loss and assets currently required by ASC 280 in interim periods; (4) clarification that if the CODM uses more than one measure of a segment's profit or loss in assessing segment performance and deciding how to allocation resources, a public entity may report one or more of those additional measures of segment profit (at least one of the reported segment profit or loss measures, or the single reported measure if only one is disclosed, should be the measure that is the most consistent with the measurement principles used in measuring the corresponding amounts in the public entity's consolidated financial statements); (5) requirement that a public entity disclose the title and position of the CODM and explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources; and (6) requirement that a public entity that has a single reportable segment provide all the disclosures by the amendments in the update and all existing segment disclosures in ASC 280. The amendments in the update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. For public business entities, amendments in the update should be applied retrospectively to all periods presented in the financial statements, and upon transition to the segment expense categories and 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 is currently evaluating the impact of this standard on its disclosures, however does not expect adoption of the update to have a material impact of the consolidated financial statements. On December 13, 2023, the FASB issued ASU 2023-08, "Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets" , to provide improved accounting and disclosure guidance for crypto assets. Stakeholders stated that current accounting guidance, except as provided in GAAP for certain specialized industries, surrounding crypto asset holdings as indefinite-lived intangible assets fails to provide financial statement users with decision-useful information. To remedy these shortcomings, the amendments in this update require an entity present (1) crypto assets measured at fair value separately from other intangible assets reported in the balance sheet and (2) changes from the remeasurement of crypto assets separately from changes in the carrying amounts of other intangible assets in the income statement. While the amendments in the update do not otherwise change the presentation requirements for the statement of cash flows, they do require specific presentation of cash receipts arising from crypto assets that are received as noncash consideration in the ordinary course of business and are converted nearly immediately into cash. The amendments in the update also provide for several enhancements related to disclosure of an entity's crypto asset holdings. For annual and interim reporting periods, the amendments in the update require an entity disclose the following information: (1) the name, cost basis, fair value, and number of units for each significant crypto asset holding and aggregate fair values and costs bases of the crypto asset holdings that are not individually significant; and (2) for crypto assets that are subject to contractual sale restrictions, the fair value of those crypto assets, the nature and remaining duration of the restriction(s), and the circumstances that could cause the restriction(s) to lapse. For annual reporting periods, the amendments in the update require an entity disclose the following information: (1) a rollforward, in the aggregate, of activity in the reporting period for crypto asset holdings, including additions (with a description of the activities that resulted in the additions), dispositions, gains, and losses; (2) for any dispositions for crypto assets in the reporting period, the difference between the disposal price and the cost basis and a description of the activities that resulted in the dispositions; (3) if gains and losses are not presented separately, the income statement line item in which those gains and losses are recognized; and (4) the method for determining the cost basis of crypto assets. The amendments in this update are effective for public business entities for annual periods beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual financial statements that have not yet been issued (or made available for issuance). If an entity adopts the amendments in an interim period, it must adopt them as of the beginning of the fiscal year that includes that interim period. The amendments in this update require a cumulative-effect adjustment to the opening balance of retained earnings (or other appropriate components of equity or net assets) as of the beginning of the annual reporting period in which an entity adopts the amendments. The Company is currently evaluating the impact of this update on its disclosures, however does not expect the adoption of this update to have a material impact on the consolidated financial statements based upon the nature of the Company's current operations. On December 14, 2023, the FASB issued ASU 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures" , to address investor requests for greater transparency in regards to income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The amendments are designed to enhance transparency surrounding income tax disclosures by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation; and (2) income taxes paid disaggregation by taxing jurisdiction, which will allow investors to better assess, in their capital allocation decisions, how an entity's operations and related tax risks and tax planning and operational opportunities affect its income tax rate and prospects for future cash flows. Other amendments in this update are designed to improve the effectiveness and comparability of disclosures by (1) adding disclosures of pretax income (loss) and income tax expense (benefit) to be consistent with the SEC's Regulation S-X 210.4-08(h), Rules of General Application-General Notes to Financial Statements: Income Tax Expense; and (2) removing disclosures that are no longer considered cost beneficial or relevant. The amendments in this update are effective for public business entities for annual periods beginning after December 31, 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 is currently evaluating the impact of this update on its disclosures, however does not expect the adoption of this update to have a material impact on the consolidated financial statements. Reclassification Certain amounts appearing in the consolidated financial statements and notes thereto for prior periods have been reclassified to conform with the current presentation. The reclassifications had no effect on net income or stockholders' equity as previously reported.

SECURITIES

SECURITIES	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES Debt securities purchased with the intent and ability to hold to their maturity are classified as held-to-maturity securities. All other investment securities are classified as available-for-sale securities. Available-for-Sale Securities Information related to the amortized cost, fair value and allowance for credit losses of securities available-for-sale and the related gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) is provided in the table below. (dollars in thousands) Amortized Gross Unrealized Gain Gross Unrealized Losses Allowance for Credit Losses Fair Value September 30, 2024 U.S. government sponsored agencies $ 139,998 $ 0 $ (23,330) $ 0 $ 116,668 Mortgage-backed securities: residential 485,128 158 (62,219) 0 423,067 State and municipal securities 546,037 55 (69,178) 0 476,914 Total $ 1,171,163 $ 213 $ (154,727) $ 0 $ 1,016,649 December 31, 2023 U.S. government sponsored agencies $ 146,692 $ 0 $ (27,213) $ 0 $ 119,479 Mortgage-backed securities: residential 522,275 118 (74,551) 0 447,842 State and municipal securities 557,352 65 (73,010) 0 484,407 Total $ 1,226,319 $ 183 $ (174,774) $ 0 $ 1,051,728 Held-to-Maturity Securities Information related to the amortized cost, fair value and allowance for credit losses of securities held-to-maturity and the related gross unrealized gains and losses is presented in the table below. (dollars in thousands) Amortized Gross Unrealized Gain Gross Unrealized Losses Allowance for Credit Losses Fair Value September 30, 2024 State and municipal securities $ 131,157 $ 0 $ (12,296) $ 0 $ 118,861 December 31, 2023 State and municipal securities $ 129,918 $ 0 $ (10,703) $ 0 $ 119,215 The Company has the current intent and ability to hold held-to-maturity securities until maturity. All of the Company's securities designated as held-to-maturity were transferred from the available-for-sale classification. The net unrealized gain or loss on the transferred securities was recorded as a component of accumulated other comprehensive income (loss) at the time of the transfer and is amortized over the remaining life of the underlying securities as an adjustment to the yield on those securities. The net amount of the unamortized unrealized loss on the transferred securities included in accumulated other comprehensive income (loss) was $19.5 million ($15.4 million, net of tax) at September 30, 2024. Information regarding the amortized cost and fair value of available-for-sale and held-to-maturity debt securities by maturity as of September 30, 2024 is presented below. Maturity information is based on contractual maturity for all securities other than mortgage-backed securities. Actual maturities of securities may differ from contractual maturities because borrowers may have the right to prepay the obligation without a prepayment penalty. Available-for-Sale Held-to-Maturity (dollars in thousands) Amortized Cost Fair Amortized Cost Fair Due in one year or less $ 440 $ 439 $ 0 $ 0 Due after one year through five years 8,366 7,907 0 0 Due after five years through ten years 54,524 50,804 0 0 Due after ten years 622,705 534,432 131,157 118,861 686,035 593,582 131,157 118,861 Mortgage-backed securities 485,128 423,067 0 0 Total debt securities $ 1,171,163 $ 1,016,649 $ 131,157 $ 118,861 Available-for-sale securities proceeds, gross gains and gross losses are presented below. Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands) 2024 2023 2024 2023 Sales of securities available-for-sale Proceeds $ 0 $ 2,876 $ 7,136 $ 102,827 Gross gains 0 0 0 439 Gross losses 0 (35) (46) (455) Number of securities 0 6 15 109 In accordance with ASU No. 2017-8, purchase premiums for callable securities are amortized to the earliest call date and premiums on non-callable securities as well as discounts are recognized in interest income using the interest method over the terms of the securities or over the estimated lives of mortgage-backed securities. Gains and losses on sales are based on the amortized cost of the security sold and recorded on the trade date. Securities with fair values of $592.6 million and $792.0 million were pledged as of September 30, 2024 and December 31, 2023, respectively, as collateral for borrowings from the Federal Home Loan Bank ("FHLB") and Federal Reserve Bank and for other purposes as permitted or required by law. Unrealized Loss Analysis on Available-for-Sale and Held-to-Maturity Securities Information regarding available-for-sale securities with unrealized losses as of September 30, 2024 and December 31, 2023 is presented on the following page. The tables divide the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more. Less than 12 months 12 months or more Total (dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2024 U.S. government sponsored agencies $ 0 $ 0 $ 116,668 $ 23,330 $ 116,668 $ 23,330 Mortgage-backed securities: residential 35 1 418,148 62,218 418,183 62,219 State and municipal securities 19,621 395 450,442 68,783 470,063 69,178 Total available-for-sale $ 19,656 $ 396 $ 985,258 $ 154,331 $ 1,004,914 $ 154,727 December 31, 2023 U.S. government sponsored agencies $ 0 $ 0 $ 119,479 $ 27,213 $ 119,479 $ 27,213 Mortgage-backed securities: residential 52 0 442,765 74,551 442,817 74,551 State and municipal securities 31,345 440 440,446 72,570 471,791 73,010 Total available-for-sale $ 31,397 $ 440 $ 1,002,690 $ 174,334 $ 1,034,087 $ 174,774 Information regarding held-to-maturity securities with unrealized losses as of September 30, 2024 and December 31, 2023 is presented below. The table divides the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more. Less than 12 months 12 months or more Total (dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2024 State and municipal securities $ 0 $ 0 $ 118,861 $ 12,296 $ 118,861 $ 12,296 December 31, 2023 State and municipal securities $ 0 $ 0 $ 119,215 $ 10,703 $ 119,215 $ 10,703 The total number of securities with unrealized losses as of September 30, 2024 and December 31, 2023 is presented below. Available-for-Sale Held-to-Maturity Less than 12 months Total Less than 12 months Total September 30, 2024 U.S. government sponsored agencies 0 17 17 0 0 0 Mortgage-backed securities: residential 1 124 125 0 0 0 State and municipal securities 27 382 409 0 41 41 Total temporarily impaired 28 523 551 0 41 41 December 31, 2023 U.S. government sponsored agencies 0 17 17 0 0 0 Mortgage-backed securities: residential 1 126 127 0 0 0 State and municipal securities 40 370 410 0 41 41 Total temporarily impaired 41 513 554 0 41 41 Available-for-sale debt securities in unrealized loss positions are evaluated for impairment related to credit losses at least quarterly. For available-for-sale debt securities in an unrealized loss position, management first assesses whether it intends to sell, or it is more likely than not that the Company will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through the consolidated income statement. For available-for-sale debt securities that do not meet the above criteria and for held-to-maturity securities, management evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security and the issuer, among other factors. If this assessment indicates that a credit loss exists, management compares the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses is recorded, limited to the amount that the fair value of the security is less than its amortized cost basis. For available-for-sale debt securities, any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income (loss), net of applicable taxes. No allowance for credit losses for available-for-sale or held-to-maturity debt securities was recorded at September 30, 2024 or December 31, 2023. Accrued interest receivable on securities totaled $7.0 million and $7.6 million at September 30, 2024 and December 31, 2023, respectively, and is excluded from the estimate of credit losses. The U.S. government sponsored agencies and mortgage-backed securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major credit rating agencies, and have a long history of no credit losses. Therefore, for those securities, we do not record expected credit losses. State and municipal securities credit losses are benchmarked against highly rated municipal securities of similar duration, as published by Moody's, resulting in an immaterial allowance for credit losses.

LOANS

LOANS	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
LOANS	LOANS (dollars in thousands) September 30, December 31, Commercial and industrial loans: Working capital lines of credit loans $ 678,079 13.3 % $ 604,893 12.3 % Non-working capital loans 814,804 16.0 815,871 16.6 Total commercial and industrial loans 1,492,883 29.3 1,420,764 28.9 Commercial real estate and multi-family residential loans: Construction and land development loans 729,293 14.3 634,435 12.9 Owner occupied loans 810,453 15.9 825,464 16.8 Nonowner occupied loans 766,821 15.1 724,101 14.7 Multifamily loans 243,283 4.8 253,534 5.1 Total commercial real estate and multi-family residential loans 2,549,850 50.1 2,437,534 49.5 Agri-business and agricultural loans: Loans secured by farmland 157,413 3.1 162,890 3.3 Loans for agricultural production 200,971 4.0 225,874 4.6 Total agri-business and agricultural loans 358,384 7.1 388,764 7.9 Other commercial loans: 94,309 1.9 120,726 2.5 Total commercial loans 4,495,426 88.4 4,367,788 88.8 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 261,462 5.1 258,103 5.2 Open end and junior lien loans 210,275 4.1 189,663 3.9 Residential construction and land development loans 14,200 0.3 8,421 0.2 Total consumer 1-4 family mortgage loans 485,937 9.5 456,187 9.3 Other consumer loans 103,547 2.1 96,022 1.9 Total consumer loans 589,484 11.6 552,209 11.2 Subtotal 5,084,910 100.0 % 4,919,997 100.0 % Less: Allowance for credit losses (83,627) (71,972) Net deferred loan fees (2,920) (3,463) Loans, net $ 4,998,363 $ 4,844,562 The recorded investment in loans does not include accrued interest, which totaled $20.7 million and $21.5 million as of September 30, 2024 and December 31, 2023, respectively. The Company h ad $432,000 and $238,000 in residential real estate loans in the process of foreclosure as of September 30, 2024 and December 31, 2023, respectively.

ALLOWANCE FOR CREDIT LOSSES AND

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY	9 Months Ended
	Sep. 30, 2024
ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY
ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY	ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY The Company maintains an allowance for credit losses to provide for expected credit losses. Losses are charged against the allowance when management believes that the principal is uncollectable. Subsequent recoveries, if any, are credited to the allowance. Allocations of the allowance are made for specific loans and for pools of similar types of loans, although the entire allowance is available for any loan that, in management’s judgment, should be charged against the allowance. A provision for credit losses is taken based on management’s ongoing evaluation of the appropriate allowance balance. A formal evaluation of the adequacy of the credit loss allowance is conducted monthly. The ultimate recovery of all loans is susceptible to future market factors beyond the Company’s control. The level of credit loss provision is influenced by growth in the overall loan portfolio, emerging market risk, emerging concentration risk, commercial loan focus and large credit concentration, new industry lending activity, general economic conditions and historical loss analysis. In addition, management gives consideration to changes in the facts and circumstances of watch list credits, which includes the security position of the borrower, in determining the appropriate level of the credit loss provision. Furthermore, management’s overall view on credit quality is a factor in the determination of the provision. The determination of the appropriate allowance is inherently subjective, as it requires significant estimates by management. The Company has an established process to determine the adequacy of the allowance for credit losses that generally includes consideration of changes in the nature and volume of the loan portfolio and overall portfolio quality, along with current and forecasted economic conditions that may affect borrowers’ ability to repay. Consideration is not limited to these factors although they represent the most commonly cited factors. To determine the specific allocation levels for individual credits, management considers the current valuation of collateral and the amounts and timing of expected future cash flows as the primary measures. Management also considers trends in adversely classified loans based upon an ongoing review of those credits. With respect to pools of similar loans, an appropriate level of general allowance is determined by portfolio segment using a probability of default-loss given default (“PD/LGD”) model, subject to a floor. A default can be triggered by one of several different asset quality factors, including past due status, nonaccrual status, material modification status or if the loan has had a charge-off. This PD is then combined with a LGD derived from historical charge-off data to construct a default rate. This loss rate is then supplemented with adjustments for reasonable and supportable forecasts of relevant economic indicators, particularly the unemployment rate forecast from the Federal Open Market Committee’s Summary of Economic Projections, and other environmental factors based on the risks present for each portfolio segment. These environmental factors include consideration of the following: levels of, and trends in, delinquencies and nonperforming loans; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards; other changes in lending policies, procedure, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. It is also possible that these factors could include social, political, economic, and terrorist events or activities. All of these factors are susceptible to change, which may be significant. As a result of this detailed process, the allowance results in two forms of allocations, specific and general. These two components represent the total allowance for credit losses deemed adequate to cover probable losses inherent in the loan portfolio. Commercial loans are subject to a dual standardized grading process administered by the credit administration function. These grade assignments are performed independent of each other and a consensus is reached by credit administration and the loan review officer. Specific allowances are established in cases where management has identified significant conditions or circumstances related to an individual credit that indicate it should be evaluated on an individual basis. Considerations with respect to specific allocations for these individual credits include, but are not limited to, the following: (a) the sufficiency of the customer’s cash flow or net worth to repay the loan; (b) the adequacy of the discounted value of collateral relative to the loan balance; (c) whether the loan has been criticized in a regulatory examination; (d) whether the loan is nonperforming; (e) any other reasons the ultimate collectability of the loan may be in question; or (f) any unique loan characteristics that require special monitoring. Allocations are also applied to categories of loans considered not to be individually analyzed, but for which the rate of loss is expected to be consistent with or greater than historical averages. Such allocations are based on past loss experience and information about specific borrower situations and estimated collateral values. These general pooled loan allocations are performed for portfolio segments of commercial and industrial; commercial real estate, multi-family, and construction; agri-business and agricultural; other commercial loans; and consumer 1-4 family mortgage and other consumer loans. General allocations of the allowance are determined by a historical loss rate based on the calculation of each pool’s probability of default-loss given default, subject to a floor. The length of the historical period for each pool is based on the average life of the pool, which is updated at least annually. The historical loss rates are supplemented with consideration of economic conditions and portfolio trends. Due to the imprecise nature of estimating the allowance for credit losses, the Company’s allowance for credit losses includes an immaterial unallocated component. The unallocated component of the allowance for credit losses incorporates the Company’s judgmental determination of potential expected losses that may not be fully reflected in other allocations. As a practical expedient, the Company has elected to disclose accrued interest separately from loan principal balances on the consolidated balance sheet. Additionally, when a loan is placed on non-accrual, interest payments are reversed through interest income. For off balance sheet credit exposures outlined in the ASU at 326-20-30-11, it is the Company’s position that nearly all of the unfunded amounts on lines of credit are unconditionally cancellable, and therefore not subject to having a liability recorded. The following tables present the activity in the allowance for credit losses by portfolio segment for the periods ended: (dollars in thousands) Commercial and Industrial Commercial Real Estate and Multifamily Residential Agri-business and Agricultural Other Commercial Consumer 1-4 Family Mortgage Other Consumer Unallocated Total Three Months Ended September 30, 2024 Beginning balance, July 1 $ 39,161 $ 31,687 $ 3,668 $ 820 $ 3,586 $ 1,390 $ 399 $ 80,711 Provision for credit losses 3,498 (355) (254) (86) (16) 308 (36) 3,059 Loans charged-off (72) 0 0 0 (3) (156) 0 (231) Recoveries 18 26 0 0 4 40 0 88 Net loans (charged-off) recovered (54) 26 0 0 1 (116) 0 (143) Ending balance $ 42,605 $ 31,358 $ 3,414 $ 734 $ 3,571 $ 1,582 $ 363 $ 83,627 (dollars in thousands) Commercial and Industrial Commercial Real Estate and Multifamily Residential Agri-business and Agricultural Other Commercial Consumer 1-4 Family Mortgage Other Consumer Unallocated Total Three Months Ended September 30, 2023 Beginning balance, July 1 $ 30,978 $ 30,913 $ 4,402 $ 1,120 $ 3,448 $ 846 $ 351 $ 72,058 Provision for credit losses (167) 230 (139) (102) 197 283 98 400 Loans charged-off (193) 0 0 0 (149) (138) 0 (480) Recoveries 21 12 0 0 3 91 0 127 Net loans (charged-off) recovered (172) 12 0 0 (146) (47) 0 (353) Ending balance $ 30,639 $ 31,155 $ 4,263 $ 1,018 $ 3,499 $ 1,082 $ 449 $ 72,105 (dollars in thousands) Commercial and Industrial Commercial Real Estate and Multifamily Residential Agri-business and Agricultural Other Commercial Consumer 1-4 Family Mortgage Other Consumer Unallocated Total Nine Months Ended September 30, 2024 Beginning balance, January 1 $ 30,338 $ 31,335 $ 4,150 $ 1,129 $ 3,474 $ 1,174 $ 372 $ 71,972 Provision for credit losses 12,452 784 (736) (395) 73 890 (9) 13,059 Loans charged-off (278) (840) 0 0 (25) (668) 0 (1,811) Recoveries 93 79 0 0 49 186 0 407 Net loans (charged-off) recovered (185) (761) 0 0 24 (482) 0 (1,404) Ending balance $ 42,605 $ 31,358 $ 3,414 $ 734 $ 3,571 $ 1,582 $ 363 $ 83,627 (dollars in thousands) Commercial and Industrial Commercial Real Estate and Multifamily Residential Agri-business and Agricultural Other Commercial Consumer 1-4 Family Mortgage Other Consumer Unallocated Total Nine Months Ended September 30, 2023 Beginning balance, January 1 $ 35,290 $ 27,394 $ 4,429 $ 917 $ 3,001 $ 1,021 $ 554 $ 72,606 Provision for credit losses 1,065 3,465 (166) 101 642 548 (105) 5,550 Loans charged-off (5,844) 0 0 0 (163) (759) 0 (6,766) Recoveries 128 296 0 0 19 272 0 715 Net loans (charged-off) recovered (5,716) 296 0 0 (144) (487) 0 (6,051) Ending balance $ 30,639 $ 31,155 $ 4,263 $ 1,018 $ 3,499 $ 1,082 $ 449 $ 72,105 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 commercial loans individually by classifying the loans as to credit risk. This analysis is performed on a quarterly basis for Special Mention, Substandard and Doubtful grade loans and annually on Pass grade loans over $250,000. The Company uses the following definitions for risk ratings: 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 Company 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 characteristics that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Loans are considered to be "Pass" rated when they are reviewed as part of the previously described process and do not meet the criteria above, which are evaluated and listed with Substandard commercial grade loans and consumer nonaccrual loans, which are evaluated individually and listed with “Not Rated” loans. Loans listed as Not Rated are consumer loans or commercial loans with consumer characteristics included in groups of homogenous loans which are analyzed for credit quality indicators utilizing delinquency status. The following table summarizes the risk category of loans by loan segment and year of origination as of September 30, 2024: (dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Commercial and industrial loans: Working capital lines of credit loans: Pass $ 0 $ 141 $ 1,730 $ 1,824 $ 773 $ 0 $ 4,468 $ 556,307 $ 560,775 Special Mention 0 0 0 0 0 0 0 49,662 49,662 Substandard 0 0 1,011 0 245 269 1,525 22,855 24,380 Doubtful 0 3,090 39,994 0 0 0 43,084 0 43,084 Total 0 3,231 42,735 1,824 1,018 269 49,077 628,824 677,901 Working capital lines of credit loans: Current period gross write offs 0 0 94 0 0 0 94 136 230 Non-working capital loans: Pass 111,883 164,110 173,692 67,117 38,804 32,074 587,680 182,203 769,883 Special Mention 2,998 2,783 9,670 1,892 441 3,014 20,798 6,753 27,551 Substandard 0 3,269 1,608 134 4,400 673 10,084 467 10,551 Doubtful 0 227 0 540 416 0 1,183 0 1,183 Not Rated 1,101 1,809 1,265 506 455 46 5,182 0 5,182 Total 115,982 172,198 186,235 70,189 44,516 35,807 624,927 189,423 814,350 Non-working capital loans: Current period gross write offs 0 0 0 0 0 0 0 48 48 Commercial real estate and multi-family residential loans: Construction and land development loans: Pass 26,122 78,524 6,339 46,776 0 153 157,914 566,886 724,800 Special Mention 603 0 0 0 0 0 603 1,832 2,435 Total 26,725 78,524 6,339 46,776 0 153 158,517 568,718 727,235 Construction and land development loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Owner occupied loans: Pass 48,999 138,425 124,911 144,352 119,933 138,956 715,576 58,462 774,038 Special Mention 6,404 1,501 14,942 3,330 626 3,436 30,239 0 30,239 Substandard 0 329 0 3,545 1,462 323 5,659 0 5,659 Total 55,403 140,255 139,853 151,227 122,021 142,715 751,474 58,462 809,936 Owner occupied loans: Current period gross write offs 0 0 0 0 0 840 840 0 840 Nonowner occupied loans: Pass (continued) 108,277 123,755 152,690 107,647 121,272 80,108 693,749 50,584 744,333 Special Mention 0 15,790 109 5,967 0 0 21,866 0 21,866 Nonowner occupied loans: Total 108,277 139,545 152,799 113,614 121,272 80,108 715,615 50,584 766,199 Nonowner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Multifamily loans: Pass 39,959 61,825 21,799 8,868 29,457 7,714 169,622 28,061 197,683 Special Mention 42,750 0 311 0 0 2,193 45,254 0 45,254 Total 82,709 61,825 22,110 8,868 29,457 9,907 214,876 28,061 242,937 Multifamily loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland: Pass 8,437 22,063 30,104 23,670 25,940 21,147 131,361 25,973 157,334 Substandard 0 0 0 0 0 80 80 0 80 Total 8,437 22,063 30,104 23,670 25,940 21,227 131,441 25,973 157,414 Loans secured by farmland: Current period gross write offs 0 0 0 0 0 0 0 0 0 Loans for agricultural production: Pass 14,238 28,084 21,946 24,986 22,259 3,807 115,320 85,084 200,404 Special Mention 0 0 0 171 0 0 171 500 671 Total 14,238 28,084 21,946 25,157 22,259 3,807 115,491 85,584 201,075 Loans for agricultural production: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other commercial loans: Pass 6,715 10,648 30,858 3,661 11,851 5,711 69,444 22,872 92,316 Special Mention 0 0 0 0 0 1,900 1,900 0 1,900 Total 6,715 10,648 30,858 3,661 11,851 7,611 71,344 22,872 94,216 Other commercial loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Consumer 1-4 family mortgage loans: Closed end first mortgage loans: Pass 9,358 10,486 9,391 11,531 6,485 5,381 52,632 6,217 58,849 Special Mention 124 228 167 66 0 0 585 0 585 Substandard 0 86 322 90 0 219 717 0 717 Not Rated (continued) 18,866 58,659 47,720 34,711 16,226 24,767 200,949 0 200,949 Total 28,348 69,459 57,600 46,398 22,711 30,367 254,883 6,217 261,100 Closed end first mortgage loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Open end and junior lien loans: Pass 47 751 0 451 0 5 1,254 11,476 12,730 Special Mention 0 0 0 0 315 0 315 0 315 Substandard 0 105 0 18 0 81 204 180 384 Not Rated 17,554 18,349 20,546 5,571 822 3,043 65,885 132,942 198,827 Total 17,601 19,205 20,546 6,040 1,137 3,129 67,658 144,598 212,256 Open end and junior lien loans: Current period gross write offs 0 0 22 0 0 0 22 3 25 Residential construction loans: Not Rated 5,602 2,790 2,097 1,410 777 1,432 14,108 0 14,108 Total 5,602 2,790 2,097 1,410 777 1,432 14,108 0 14,108 Residential construction loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other consumer loans: Pass 78 979 254 1,011 40 0 2,362 18,308 20,670 Special Mention 0 0 475 0 184 0 659 0 659 Substandard 0 181 44 86 17 0 328 0 328 Not Rated 19,849 24,849 13,148 7,327 4,145 2,063 71,381 10,225 81,606 Total 19,927 26,009 13,921 8,424 4,386 2,063 74,730 28,533 103,263 Other consumer loans: Current period gross write offs 4 229 158 28 0 26 445 223 668 Total Loans $ 489,964 $ 773,836 $ 727,143 $ 507,258 $ 407,345 $ 338,595 $ 3,244,141 $ 1,837,849 $ 5,081,990 Total period gross write offs $ 4 $ 229 $ 274 $ 28 $ 0 $ 866 $ 1,401 $ 410 $ 1,811 As of September 30, 2024, $1.2 million in PPP loans were included in the "Pass" category of non-working capital commercial and industrial loans. These loans were included in this risk rating category because they are fully guaranteed by the Small Business Administration ("SBA"). The following table summarizes the risk category of loans by loan segment and year of origination as of December 31, 2023: (dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Commercial and industrial loans: Working capital lines of credit loans: Pass $ 193 $ 1,876 $ 2,214 $ 1,132 $ 0 $ 50 $ 5,465 $ 532,086 $ 537,551 Special Mention 0 0 0 0 0 0 0 46,498 46,498 Substandard 0 200 0 0 125 0 325 20,516 20,841 Total 193 2,076 2,214 1,132 125 50 5,790 599,100 604,890 Working capital lines of credit loans: Current period gross write offs 0 0 75 0 139 0 214 327 541 Non-working capital loans: Pass 199,071 224,333 85,273 49,999 28,773 10,501 597,950 171,264 769,214 Special Mention 4,038 9,577 1,051 2,498 2,306 4,298 23,768 5,477 29,245 Substandard 3,754 1,612 683 3,892 51 218 10,210 397 10,607 Not Rated 2,585 1,999 881 707 162 18 6,352 0 6,352 Total 209,448 237,521 87,888 57,096 31,292 15,035 638,280 177,138 815,418 Non-working capital loans: Current period gross write offs 0 5,445 0 178 129 0 5,752 48 5,800 Commercial real estate and multi-family residential loans: Construction and land development loans: Pass 50,693 15,558 17,655 0 177 0 84,083 547,570 631,653 Total 50,693 15,558 17,655 0 177 0 84,083 547,570 631,653 Construction and land development loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Owner occupied loans: Pass 144,411 132,850 156,680 132,407 61,415 118,406 746,169 40,288 786,457 Special Mention 7,597 686 4,913 0 1,394 2,245 16,835 14,739 31,574 Substandard 362 250 3,325 1,474 345 1,161 6,917 0 6,917 Total 152,370 133,786 164,918 133,881 63,154 121,812 769,921 55,027 824,948 Owner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Nonowner occupied loans: Pass 123,633 158,415 112,582 134,050 87,288 66,755 682,723 27,860 710,583 Nonowner occupied loans (continued): Special Mention 4,503 0 6,257 0 0 2,246 13,006 0 13,006 Total 128,136 158,415 118,839 134,050 87,288 69,001 695,729 27,860 723,589 Nonowner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Multifamily loans: Pass 90,954 23,315 9,042 35,648 13,971 14,609 187,539 45,987 233,526 Special Mention 19,671 0 0 0 0 0 19,671 0 19,671 Total 110,625 23,315 9,042 35,648 13,971 14,609 207,210 45,987 253,197 Multifamily loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland: Pass 24,503 32,060 25,308 27,924 9,104 19,160 138,059 24,724 162,783 Substandard 0 0 0 0 0 100 100 0 100 Total 24,503 32,060 25,308 27,924 9,104 19,260 138,159 24,724 162,883 Loans secured by farmland: Current period gross write offs 0 0 0 0 0 0 0 0 0 Loans for agricultural production: Pass 28,657 13,589 27,175 25,504 3,533 10,429 108,887 116,406 225,293 Special Mention 0 0 187 0 0 0 187 500 687 Total 28,657 13,589 27,362 25,504 3,533 10,429 109,074 116,906 225,980 Loans for agricultural production: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other commercial loans: Pass 7,058 26,918 33,247 13,684 90 7,332 88,329 29,819 118,148 Special Mention 0 0 0 0 0 2,419 2,419 0 2,419 Total 7,058 26,918 33,247 13,684 90 9,751 90,748 29,819 120,567 Other commercial loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Consumer 1-4 family mortgage loans: Closed end first mortgage loans: Pass 9,910 10,541 12,486 8,614 3,924 4,625 50,100 8,330 58,430 Special Mention 0 0 0 519 0 0 519 0 519 Substandard 87 0 96 123 0 253 559 0 559 Not Rated 64,233 51,018 38,014 17,432 4,314 23,225 198,236 0 198,236 Closed end first mortgage loans (continued): Total 74,230 61,559 50,596 26,688 8,238 28,103 249,414 8,330 257,744 Closed end first mortgage loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Open end and junior lien loans: Pass 557 137 491 335 0 6 1,526 8,689 10,215 Substandard 108 0 23 0 26 48 205 68 273 Not Rated 24,792 29,648 8,471 1,554 2,286 1,962 68,713 112,371 181,084 Total 25,457 29,785 8,985 1,889 2,312 2,016 70,444 121,128 191,572 Open end and junior lien loans: Current period gross write offs 0 50 14 0 0 0 64 99 163 Residential construction loans: Not Rated 1,525 2,982 1,515 839 263 1,220 8,344 0 8,344 Total 1,525 2,982 1,515 839 263 1,220 8,344 0 8,344 Residential construction loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other consumer loans: Pass 1,082 789 1,391 301 0 0 3,563 11,894 15,457 Substandard 40 34 35 0 2 0 111 0 111 Not Rated 32,481 17,585 9,994 6,008 1,611 1,957 69,636 10,545 80,181 Total 33,603 18,408 11,420 6,309 1,613 1,957 73,310 22,439 95,749 Other consumer loans: Current period gross write offs 16 258 90 8 212 1 585 243 828 Total loans $ 846,498 $ 755,972 $ 558,989 $ 464,644 $ 221,160 $ 293,243 $ 3,140,506 $ 1,776,028 $ 4,916,534 Total current period gross write offs $ 16 $ 5,753 $ 179 $ 186 $ 480 $ 1 $ 6,615 $ 717 $ 7,332 As of December 31, 2023, $1.3 million in PPP loans were included in the "Pass" category of non-working capital commercial and industrial loans. These loans were included in this risk rating category because they are fully guaranteed by the SBA. Nonaccrual and Past Due Loans: The Company does not record interest on nonaccrual loans until principal is recovered. For all loan classes, a loan is generally placed on nonaccrual status when principal or interest becomes 90 days past due unless it is well secured and in the process of collection, or earlier when concern exists as to the ultimate collectability of principal or interest. Interest accrued but not received is reversed against earnings. Cash interest received on these loans is applied to the principal balance until the principal is recovered or until the loan returns to accrual status. Loans may be returned to accrual status when all the principal and interest amounts contractually due are brought current, remain current for a prescribed period, and future payments are reasonably assured. The following table presents the aging of the amortized cost basis in past due loans as of September 30, 2024 by class of loans and loans past due 90 days or more and still accruing by class of loan: (dollars in thousands) Loans Not Past Due 30-89 Days Past Due Greater than 89 Days Past Due and Accruing Total Accruing Total Nonaccrual Nonaccrual With No Allowance For Credit Loss Total Commercial and industrial loans: Working capital lines of credit loans $ 632,488 $ 0 $ 0 $ 632,488 $ 45,413 $ 596 $ 677,901 Non-working capital loans 805,427 97 0 805,524 8,826 86 814,350 Commercial real estate and multi-family residential loans: Construction and land development loans 727,235 0 0 727,235 0 0 727,235 Owner occupied loans 808,145 0 0 808,145 1,791 329 809,936 Nonowner occupied loans 766,199 0 0 766,199 0 0 766,199 Multifamily loans 242,937 0 0 242,937 0 0 242,937 Agri-business and agricultural loans: Loans secured by farmland 157,334 0 0 157,334 80 0 157,414 Loans for agricultural production 201,075 0 0 201,075 0 0 201,075 Other commercial loans 94,216 0 0 94,216 0 0 94,216 Consumer 1‑4 family mortgage loans: Closed end first mortgage loans 260,271 86 26 260,383 717 170 261,100 Open end and junior lien loans 211,534 269 69 211,872 384 384 212,256 Residential construction loans 14,108 0 0 14,108 0 0 14,108 Other consumer loans 102,560 375 0 102,935 328 17 103,263 Total $ 5,023,529 $ 827 $ 95 $ 5,024,451 $ 57,539 $ 1,582 $ 5,081,990 An insignificant amount of interest income was recognized on nonaccrual loans during the nine month period ended September 30, 2024. The following table presents the aging of the amortized cost basis in past due loans as of December 31, 2023 by class of loans and loans past due 90 days or more and still accruing by class of loan: (dollars in thousands) Loans Not Past Due 30-89 Days Past Due Greater than 89 Days Past Due and Accruing Total Accruing Total Nonaccrual Nonaccrual With No Allowance For Credit Loss Total Commercial and industrial loans: Working capital lines of credit loans $ 602,236 $ 0 $ 0 $ 602,236 $ 2,654 $ 0 $ 604,890 Non-working capital loans 805,305 1,372 0 806,677 8,741 244 815,418 Commercial real estate and multi-family residential loans: Construction and land development loans 631,653 0 0 631,653 0 0 631,653 Owner occupied loans 821,701 0 0 821,701 3,247 1,161 824,948 Nonowner occupied loans 723,589 0 0 723,589 0 0 723,589 Multifamily loans 253,197 0 0 253,197 0 0 253,197 Agri-business and agricultural loans: Loans secured by farmland 162,783 0 0 162,783 100 0 162,883 Loans for agricultural production 225,980 0 0 225,980 0 0 225,980 Other commercial loans 120,567 0 0 120,567 0 0 120,567 Consumer 1‑4 family mortgage loans: Closed end first mortgage loans 256,016 1,142 27 257,185 559 329 257,744 Open end and junior lien loans 190,956 344 0 191,300 272 164 191,572 Residential construction loans 8,344 0 0 8,344 0 0 8,344 Other consumer loans 95,135 502 0 95,637 112 3 95,749 Total $ 4,897,462 $ 3,360 $ 27 $ 4,900,849 $ 15,685 $ 1,901 $ 4,916,534 An insignificant amount of interest income was recognized on nonaccrual loans during the year ended December 31, 2023. When management determines that foreclosure is probable, expected credit losses for collateral dependent loans are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. A loan is considered collateral dependent when the borrower is experiencing financial difficulty and the loan is expected to be repaid substantially through the operation or sale of the collateral. The class of loan represents the primary collateral type associated with the loan. Significant quarter over quarter changes are reflective of changes in nonaccrual status and not necessarily associated with credit quality indicators like appraisal value. The following tables present the amortized cost basis of collateral dependent loans by class of loan as of: September 30, 2024 (dollars in thousands) Real Estate General Other Total Commercial and industrial loans: Working capital lines of credit loans $ 50 $ 61,463 $ 449 $ 61,962 Non-working capital loans 285 9,319 79 9,683 Commercial real estate and multi-family residential loans: Owner occupied loans 323 3,925 0 4,248 Agri-business and agricultural loans: Loans secured by farmland 0 80 0 80 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 717 0 0 717 Open end and junior lien loans 384 0 0 384 Residential construction and land development loans 0 0 0 0 Other consumer loans 0 0 183 183 Total $ 1,759 $ 74,787 $ 711 $ 77,257 December 31, 2023 (dollars in thousands) Real Estate General Other Total Commercial and industrial loans: Working capital lines of credit loans $ 50 $ 2,454 $ 0 $ 2,504 Non-working capital loans 40 8,202 400 8,642 Commercial real estate and multi-family residential loans: Owner occupied loans 595 1,474 1,161 3,230 Agri-business and agricultural loans: Loans secured by farmland 0 100 0 100 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 559 0 0 559 Open end and junior lien loans 164 0 0 164 Other consumer loans 0 0 112 112 Total $ 1,408 $ 12,230 $ 1,673 $ 15,311 Loan Modifications Made to Borrowers Experiencing Financial Difficulty The allowance for credit losses incorporates an estimate of lifetime expected credit losses using historical loss information. The Company uses a probability of default/loss given default model to determine an estimate which is recorded for each asset upon origination. Occasionally, the Company has reason to modify certain terms of loans for borrowers experiencing financial distress by providing the following forms of relief: forgiveness of loan principal, extension of repayment terms, interest rate reduction or an other than insignificant payment delay. The Company can make any or all of these types of concessions as part of such modifications. Since an estimate for historical losses is already included as a component of the allowance for credit losses, a change to the allowance for credit losses is generally not recorded at the time of such modifications unless the loan is individually analyzed and the modification changes the specific reserve allocation. In the event forgiveness of principal is provided, the amount of the forgiveness is charged off against the allowance for credit losses. During the three and nine months ended September 30, 2024, there were no material modifications made to borrowers experiencing financial difficulty. The following tables present the amortized cost basis of loans that were experiencing financial difficulty and received a modification of terms during the three and nine months ended September 30, 2023, by class and 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 receivables is also presented below: (dollars in thousands) Interest Rate Reduction Combination Interest Rate Reduction, Term Extension and Payment Delay Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay Total Modifications Total Class of Financing Receivable Three Months Ended September 30, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 931 $ 0 $ 0 $ 931 0.16 % Non-working capital loans 0 2,000 0 2,000 0.25 Total commercial and industrial loans 931 2,000 0 2,931 0.21 Total loan modifications made to borrowers experiencing financial difficulty $ 931 $ 2,000 $ 0 $ 2,931 0.06 % (dollars in thousands) Interest Rate Reduction Combination Interest Rate Reduction, Term Extension and Payment Delay Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay Total Modifications Total Class of Financing Receivable Nine Months Ended September 30, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 931 $ 0 $ 0 $ 931 0.16 % Non-working capital loans 0 2,000 1,596 3,596 0.44 Total commercial and industrial loans 931 2,000 1,596 4,527 0.32 Total loan modifications made to borrowers experiencing financial difficulty $ 931 $ 2,000 $ 1,596 $ 4,527 0.09 % The following tables present the financial effect of the loan modifications presented above for borrowers experiencing financial difficulty for the three and nine months ended September 30, 2023: (dollars in thousands) Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension Payment Delay Three Months Ended September 30, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 0 7.50 % None None Non-working capital loans 0 8.50 180 months Extension of payment terms from monthly variable rate interest only payments with balloon payment at end of term to fully amortizing ten Total $ 0 8.15 % 70 months (dollars in thousands) Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension Payment Delay Nine Months Ended September 30, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 0 7.50 % None None Non-working capital loans (1) 9,380 7.87 58 months Extension of payment terms from fully amortizing variable rate 40 month term to 60 month fixed rate term with 480 month amortization schedule, monthly interest and semiannual principal payments, and excess cash flow recapture provisions Extension of payment terms from monthly variable rate interest only payments with balloon payment at end of term to fully amortizing ten Total $ 9,380 7.84 % 44 months (1) Principal forgiveness of $9.4 million represents one $11.0 million non-working capital loan, of which $9.3 million was charged off. The Company closely monitors the performanc

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS For the period ended September 30, 2024, the Company had no outstanding advances from the FHLB. For the period ended December 31, 2023, the Company had a fixed rate bullet advance from the FHLB with an interest rate of 5.55% in the amount of $50.0 million that matured on January 5, 2024. Federal Funds purchased were $30.0 million at September 30, 2024, and there were none at December 31, 2023.

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE DISCLOSURES	FAIR VALUE DISCLOSURES 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. There are three levels of inputs that may be used to measure fair values: 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 company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. The Company used the following methods and significant assumptions to estimate the fair value of each type of financial instrument: Securities: Securities available-for-sale are valued primarily by a third party pricing service. The fair values of securities available-for-sale are determined on a recurring basis by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs) or pricing models which utilize significant observable inputs such as matrix pricing. This is a mathematical technique widely used in the industry to value debt 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). These models utilize the market approach with standard inputs that include, but are not limited to benchmark yields, reported trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers and reference data. For certain municipal securities that are not rated and observable inputs about the specific issuer are not available, fair values are estimated using observable data from other municipal securities presumed to be similar or other market data on other non-rated municipal securities (Level 3 inputs). The Company’s Finance Department, which is responsible for all accounting and SEC disclosure compliance, and the Company’s Treasury Department, which is responsible for investment portfolio management and asset/liability modeling, are the two areas that determine the Company’s valuation policies and procedures. Both of these areas report directly to the Executive Vice President and Chief Financial Officer of the Company. For assets or liabilities that may be considered for Level 3 fair value measurement on a recurring basis, these two departments and the Executive Vice President and Chief Financial Officer determine the appropriate level of the assets or liabilities under consideration. If there are new assets or liabilities that are determined to be Level 3 by this group, the Risk Management Committee of the Company and the Audit Committee of the Board are made aware of such assets at their next scheduled meeting. Securities pricing is obtained on securities from a third party pricing service and all security prices are tested annually against prices from another third party provider and reviewed with a market value price tolerance variance that varies by sector: municipal securities +/-5%, government MBS/CMO +/-3% and U.S. treasuries +/-1%. If any securities fall outside the tolerance threshold and have a variance of $100,000 or more, a determination of materiality is made for the amount over the threshold. Any security that would have a material threshold difference would be further investigated to determine why the variance exists and if any action is needed concerning the security pricing for that individual security. Changes in market value are reviewed monthly in aggregate by security type and any material changes are reviewed to determine why they exist. At least annually, the pricing methodology of the pricing service is received and reviewed to support the fair value levels used by the Company. A detailed pricing evaluation is requested and reviewed on any security determined to be fair valued using unobservable inputs by the pricing service. Mortgage banking derivative: The fair values of mortgage banking derivatives are based on observable market data as of the measurement date (Level 2). Interest rate swap derivatives: Our derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The majority of market inputs are actively quoted and can be validated through external sources, including brokers, market transactions and third-party pricing services. The fair value of interest rate swap derivatives is determined by pricing or valuation models using observable market data as of the measurement date (Level 2). Collateral dependent loans: Collateral dependent loans with specific allocations of the allowance for credit losses are generally based on the fair value of the underlying collateral when repayment is expected solely from the collateral. Fair value is determined using several methods. Generally, the fair value of real estate is based on appraisals by qualified third party appraisers. These 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 are usually significant and result in a Level 3 classification of the inputs for determining fair value. In addition, the Company’s management routinely applies internal discount factors to the value of appraisals used in the fair value evaluation of collateral dependent loans. The deductions to the appraisals take into account changing business factors and market conditions, as well as value impairment in cases where the appraisal date predates a likely change in market conditions. Commercial real estate is generally discounted from its appraised value by 30-50% with the higher discounts applied to real estate that is determined to have a thin trading market or to be specialized collateral. In addition to real estate, the Company’s management evaluates other types of collateral as follows: (a) raw and finished inventory is discounted from its cost or book value by 40-60%, depending on the marketability of the goods; (b) finished goods are generally discounted by 40-60%, depending on the ease of marketability, cost of transportation or scope of use of the finished good; (c) work in process inventory is typically discounted by 60%-100%, depending on the length of manufacturing time, types of components used in the completion process, and the breadth of the user base; (d) equipment is valued at a percentage of depreciated book value or recent appraised value, if available, and is typically discounted at 20-50% after various considerations including age and condition of the equipment, marketability, breadth of use, and whether the equipment includes unique components or add-ons; and (e) marketable securities are discounted by 10%-30%, depending on the type of investment, age of valuation report and general market conditions. This methodology is based on a market approach and typically results in a Level 3 classification of the inputs for determining fair value. Mortgage servicing rights: As of September 30, 2024, the value of the Company’s Level 3 servicing assets for residential mortgage loans (“MSRs”) was $1.9 million, carried at amortized cost and no valuation reserve. These residential mortgage loans have a weighted average interest rate of 3.7%, a weighted average maturity of 20 years and are secured by homes generally within the Company’s market area of Northern Indiana and Indianapolis. A third-party valuation is used to estimate fair value by stratifying the portfolios on the basis of certain risk characteristics, including loan type and interest rate. Impairment is estimated based on an income approach. The inputs used include estimates of prepayment speeds, discount rate, cost to service, escrow account earnings, contractual servicing fee income, ancillary income, late fees and float income. The most significant assumption used to value MSRs is prepayment rate. Prepayment rates are estimated based on published industry consensus prepayment rates. The most significant unobservable assumption is the discount rate. At September 30, 2024, the constant prepayment speed (“PSA”) used was 160 and used a discount rate range of 10.0%-12.0%. At December 31, 2023, the PSA used was 148 and the discount rate used was 10.5%. Other real estate owned: Nonrecurring adjustments to certain commercial and residential real estate properties, classified as other real estate owned, are measured at the lower of carrying amount or fair value less costs to sell. Fair values are generally based on third party appraisals of the property and are reviewed by the Company’s internal appraisal officer. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable properties used to determine value. Such adjustments are usually significant and result in a Level 3 classification. In addition, the Company’s management may apply discount factors to the appraisals to take into account changing business factors and market conditions, as well as value impairment in cases where the appraisal date predates a likely change in market conditions. In cases where the carrying amount exceeds the fair value, less costs to sell, an impairment loss is recognized. Real estate mortgage loans held-for-sale : Real estate mortgage loans held-for-sale are carried at the lower of cost or fair value, as determined by outstanding commitments, from third party investors, and result in a Level 2 classification. The tables below present the balances of assets measured at fair value on a recurring basis: September 30, 2024 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 Assets: U.S. government sponsored agency securities $ 0 $ 116,668 $ 0 $ 116,668 Mortgage-backed securities: residential 0 423,067 0 423,067 State and municipal securities 0 473,823 3,091 476,914 Total securities available-for-sale 0 1,013,558 3,091 1,016,649 Mortgage banking derivative 0 137 0 137 Interest rate swap derivative 0 20,399 0 20,399 Total assets $ 0 $ 1,034,094 $ 3,091 $ 1,037,185 Liabilities: Mortgage banking derivative $ 0 $ 2 $ 0 $ 2 Interest rate swap derivative 0 20,400 0 20,400 Total liabilities $ 0 $ 20,402 $ 0 $ 20,402 December 31, 2023 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 Assets: U.S. government sponsored agency securities $ 0 $ 119,479 $ 0 $ 119,479 Mortgage-backed securities: residential 0 447,842 0 447,842 State and municipal securities 0 482,127 2,280 484,407 Total securities available-for-sale 0 1,049,448 2,280 1,051,728 Mortgage banking derivative 0 47 0 47 Interest rate swap derivative 0 27,189 0 27,189 Total assets $ 0 $ 1,076,684 $ 2,280 $ 1,078,964 Liabilities: Mortgage banking derivative $ 0 $ 11 $ 0 $ 11 Interest rate swap derivative 0 27,190 0 27,190 Total liabilities $ 0 $ 27,201 $ 0 $ 27,201 The fair value of Level 3 available-for-sale securities was immaterial and thus did not require additional recurring fair value disclosure. The tables below present the balances of assets measured at fair value on a nonrecurring basis: September 30, 2024 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 Assets Collateral dependent loans: Commercial and industrial loans: Working capital lines of credit loans $ 0 $ 0 $ 28,318 $ 28,318 Non-working capital loans 0 0 2,986 2,986 Commercial real estate and multi-family residential loans: Owner occupied loans 0 0 467 467 Agri-business and agricultural loans: Loans secured by farmland 0 0 69 69 Total collateral dependent loans 0 0 31,840 31,840 Other real estate owned 0 0 384 384 Total assets $ 0 $ 0 $ 32,224 $ 32,224 December 31, 2023 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 Assets Collateral dependent loans: Commercial and industrial loans: Working capital lines of credit loans $ 0 $ 0 $ 1,263 $ 1,263 Non-working capital loans 0 0 3,374 3,374 Commercial real estate and multi-family residential loans: Owner occupied loans 0 0 682 682 Agri-business and agricultural loans: Loans secured by farmland 0 0 31 31 Total collateral dependent loans 0 0 5,350 5,350 Other real estate owned 0 0 384 384 Total assets $ 0 $ 0 $ 5,734 $ 5,734 The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at September 30, 2024: (dollars in thousands) Fair Value Valuation Methodology Unobservable Inputs Average Range of Inputs Collateral dependent loans: Commercial and industrial $ 31,304 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 74 % 35%-99% Collateral dependent loans: Commercial real estate and multi-family residential loans 467 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 68 % Collateral dependent loans: Agri-business and agricultural 69 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 13 % Other real estate owned 384 Appraisals Discount to reflect current market conditions and ultimate collectability 36 % The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at December 31, 2023: (dollars in thousands) Fair Value Valuation Methodology Unobservable Inputs Average Range of Inputs Collateral dependent loans: Commercial and industrial $ 4,637 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 64 % 9%-99% Collateral dependent loans: Commercial real estate and multi-family residential loans 682 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 37 % 9%-69% Collateral dependent loans: Agri-business and agricultural 31 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 69 % Other real estate owned 384 Appraisals Discount to reflect current market conditions and ultimate collectability 36 % The following tables contain the estimated fair values and the related carrying values of the Company’s financial instruments. Items that are not financial instruments are not included. September 30, 2024 Carrying Estimated Fair Value (dollars in thousands) Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 160,190 $ 160,190 $ 0 $ 0 $ 160,190 Securities available-for-sale 1,016,649 0 1,013,558 3,091 1,016,649 Securities held-to-maturity 131,157 0 118,861 0 118,861 Real estate mortgages held-for-sale 3,148 0 3,210 0 3,210 Loans, net 4,998,363 0 0 4,913,027 4,913,027 Mortgage banking derivative 137 0 137 0 137 Interest rate swap derivative 20,399 0 20,399 0 20,399 Federal Reserve and Federal Home Loan Bank Stock 21,420 N/A N/A N/A N/A Accrued interest receivable 28,471 0 7,819 20,652 28,471 Financial Liabilities: Certificates of deposit $ 1,002,913 $ 0 $ 1,001,063 $ 0 $ 1,001,063 All other deposits 4,834,400 4,834,400 0 0 4,834,400 Federal Funds purchased 30,000 0 30,000 0 30,000 Mortgage banking derivative 2 0 2 0 2 Interest rate swap derivative 20,400 0 20,400 0 20,400 Standby letters of credit 262 0 0 262 262 Accrued interest payable 14,784 471 14,313 0 14,784 December 31, 2023 Carrying Estimated Fair Value (dollars in thousands) Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 151,824 $ 151,824 $ 0 $ 0 $ 151,824 Securities available-for-sale 1,051,728 0 1,049,448 2,280 1,051,728 Securities held-to-maturity 129,918 0 119,215 0 119,215 Real estate mortgages held-for-sale 1,158 0 1,158 0 1,158 Loans, net 4,844,562 0 0 4,694,532 4,694,532 Mortgage banking derivative 47 0 47 0 47 Interest rate swap derivative 27,189 0 27,189 0 27,189 Federal Reserve and Federal Home Loan Bank Stock 21,420 N/A N/A N/A N/A Accrued interest receivable 30,011 0 8,558 21,453 30,011 Financial Liabilities: Certificates of deposit $ 1,016,821 $ 0 $ 1,010,172 $ 0 $ 1,010,172 All other deposits 4,703,704 4,703,704 0 0 4,703,704 Federal Home Loan Bank advances 50,000 50,000 0 0 50,000 Mortgage banking derivative 11 0 11 0 11 Interest rate swap derivative 27,190 0 27,190 0 27,190 Standby letters of credit 289 0 0 289 289 Accrued interest payable 20,893 753 20,140 0 20,893

OFFSETTING ASSETS AND LIABILITI

OFFSETTING ASSETS AND LIABILITIES	9 Months Ended
	Sep. 30, 2024
Offsetting [Abstract]
OFFSETTING ASSETS AND LIABILITIES	OFFSETTING ASSETS AND LIABILITIES The following tables summarize gross and net information about financial instruments and derivative instruments that are offset in the statement of financial position or that are subject to an enforceable master netting arrangement at September 30, 2024 and December 31, 2023. September 30, 2024 Gross Amounts of Recognized Assets/Liabilities Gross Amounts Offset in the Statement of Financial Position Net Amounts presented in the Statement of Financial Position Gross Amounts Not Offset in the Statement of Financial Position Net Amount (dollars in thousands) Financial Instruments Cash Collateral Position Assets Interest Rate Swap Derivatives $ 20,399 $ 0 $ 20,399 $ 0 $ (16,565) $ 3,834 Total Assets $ 20,399 $ 0 $ 20,399 $ 0 $ (16,565) $ 3,834 Liabilities Interest Rate Swap Derivatives $ 20,400 $ 0 $ 20,400 $ 0 $ 0 $ 20,400 Total Liabilities $ 20,400 $ 0 $ 20,400 $ 0 $ 0 $ 20,400 December 31, 2023 Gross Amounts of Recognized Assets/Liabilities Gross Amounts Offset in the Statement of Financial Position Net Amounts presented in the Statement of Financial Position Gross Amounts Not Offset in the Statement of Financial Position Net Amount (dollars in thousands) Financial Instruments Cash Collateral Position Assets Interest Rate Swap Derivatives $ 27,189 $ 0 $ 27,189 $ 0 $ (25,555) $ 1,634 Total Assets $ 27,189 $ 0 $ 27,189 $ 0 $ (25,555) $ 1,634 Liabilities Interest Rate Swap Derivatives $ 27,190 $ 0 $ 27,190 $ 0 $ (90) $ 27,100 Total Liabilities $ 27,190 $ 0 $ 27,190 $ 0 $ (90) $ 27,100 If an event of default occurs causing an early termination of an interest rate swap derivative, any early termination amount payable to one party by the other party may be reduced by set-off against any other amount payable by the one party to the other party. If a default in performance of any obligation of a repurchase agreement occurs, each party will set-off property held in respect of transactions against obligations owing in respect of any other transactions.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Basic earnings per common share is net income divided by the weighted average number of common shares outstanding during the period, which includes shares held in treasury on behalf of participants in the Company’s Directors Fee Deferral Plan, and share repurchases. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable under stock based awards and warrants, none of which were antidilutive. Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Weighted average shares outstanding for basic earnings per common share 25,684,407 25,613,456 25,673,275 25,601,493 Dilutive effect of stock based awards 83,332 80,079 81,082 108,348 Weighted average shares outstanding for diluted earnings per common share 25,767,739 25,693,535 25,754,357 25,709,841 Basic earnings per common share $ 0.91 $ 0.99 $ 2.70 $ 2.51 Diluted earnings per common share $ 0.91 $ 0.98 $ 2.69 $ 2.49

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the three months ended September 30, 2024 and 2023, all shown net of tax: (dollars in thousands) Unrealized Gains and Losses on Available- Defined Benefit Pension Items Total Balance at July 1, 2024 $ (169,746) $ (712) $ (170,458) Other comprehensive income (loss) before reclassification 31,925 0 31,925 Amounts reclassified from accumulated other comprehensive income (loss) 385 12 397 Net current period other comprehensive income (loss) 32,310 12 32,322 Balance at September 30, 2024 $ (137,436) $ (700) $ (138,136) (dollars in thousands) Unrealized Gains and Losses on Available- Defined Benefit Pension Items Total Balance at July 1, 2023 $ (176,898) $ (747) $ (177,645) Other comprehensive income (loss) before reclassification (50,900) 0 (50,900) Amounts reclassified from accumulated other comprehensive income (loss) 423 11 434 Net current period other comprehensive income (loss) (50,477) 11 (50,466) Balance at September 30, 2023 $ (227,375) $ (736) $ (228,111) The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the nine months ended September 30, 2024 and 2023, all shown net of tax: (dollars in thousands) Unrealized Gains and Losses on Available- Defined Benefit Pension Items Total Balance at January 1, 2024 $ (154,460) $ (735) $ (155,195) Other comprehensive income (loss) before reclassification 15,825 0 15,825 Amounts reclassified from accumulated other comprehensive income (loss) 1,199 35 1,234 Net current period other comprehensive income (loss) 17,024 35 17,059 Balance at September 30, 2024 $ (137,436) $ (700) $ (138,136) (dollars in thousands) Unrealized Gains and Losses on Available- Defined Benefit Pension Items Total Balance at January 1, 2023 $ (188,154) $ (769) $ (188,923) Other comprehensive income (loss) before reclassification (40,407) 0 (40,407) Amounts reclassified from accumulated other comprehensive income (loss) 1,186 33 1,219 Net current period other comprehensive income (loss) (39,221) 33 (39,188) Balance at September 30, 2023 $ (227,375) $ (736) $ (228,111) Reclassifications out of other accumulated other comprehensive income (loss) for the three months ended September 30, 2024 are as follows: Details about Amount Affected Line Item (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (488) Interest income Realized gains and (losses) on available-for-sale securities 0 Net securities gains (losses) Tax effect 103 Income tax expense (385) Net of tax Amortization of defined benefit pension items (16) Other expense Tax effect 4 Income tax expense (12) Net of tax Total reclassifications for the period $ (397) Net income Reclassifications out of other accumulated comprehensive income (loss) for the three months ended September 30, 2023 are as follows: Details about Amount Affected Line Item (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (501) Interest income Realized gains and (losses) on available-for-sale securities (35) Net securities gains (losses) Tax effect 113 Income tax expense (423) Net of tax Amortization of defined benefit pension items (15) Other expense Tax effect 4 Income tax expense (11) Net of tax Total reclassifications for the period $ (434) Net income Reclassifications out of accumulated comprehensive income (loss) for the nine months ended September 30, 2024 are as follows: Details about Amount Affected Line Item (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,473) Interest income Realized gains and (losses) on available-for-sale securities (46) Net securities gains (losses) Tax effect 320 Income tax expense (1,199) Net of tax Amortization of defined benefit pension items (47) Other expense Tax effect 12 Income tax expense (35) Net of tax Total reclassifications for the period $ (1,234) Net income Reclassifications out of accumulated other comprehensive income (loss) for the nine months ended September 30, 2023 are as follows: Details about Amount Affected Line Item (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,486) Interest income Realized gains and (losses) on available-for-sale securities (16) Net securities gains (losses) Tax effect 316 Income tax expense (1,186) Net of tax Amortization of defined benefit pension items (45) Other expense Tax effect 12 Income tax expense (33) Net of tax Total reclassifications for the period $ (1,219) Net income

LEASES

LEASES	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
LEASES	LEASES The Company leases certain office facilities under long-term operating lease agreements. The leases expire at various dates through 2044 and some include renewal options. Many of these leases require the payment of property taxes, insurance premiums, maintenance, utilities and other costs. In many cases, rentals are subject to increase in relation to a cost-of-living index. The Company accounts for lease and non-lease components together as a single lease component. The Company determines if an arrangement is a lease at inception. Operating leases are recorded as a right-of-use ("ROU") lease asset and are included in other assets other liabilities Lease expense for lease payments is recognized on a straight-line basis over the lease term. Short-term leases are leases having a term of twelve months or less. The Company recognizes short-term leases on a straight-line basis and does not record a related lease asset or liability for such leases, as allowed as a practical expedient of the standard. The following is a maturity analysis of the operating lease liabilities as of September 30, 2024: Years ending December 31, (in thousands) Operating Lease Obligation 2024 $ 206 2025 822 2026 792 2027 810 2028 770 2029 and thereafter 5,911 Total undiscounted lease payments 9,311 Less imputed interest (2,391) Lease liability $ 6,920 Right-of-use asset $ 6,920 Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands) 2024 2023 2024 2023 Lease cost Operating lease cost $ 198 $ 172 $ 544 $ 561 Short-term lease cost 2 2 6 6 Total lease cost $ 200 $ 174 $ 550 $ 567 Other information Operating cash outflows from operating leases $ 198 $ 172 $ 544 $ 561 Weighted-average remaining lease term - operating leases 7.9 years 6.5 years 7.9 years 6.5 years Weighted average discount rate - operating leases 3.6 % 2.5 % 3.6 % 2.5 %

LOSS CONTINGENCIES

LOSS CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
LOSS CONTINGENCIES	LOSS CONTINGENCIES Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. As previously disclosed, in July 2019, the Bank discovered potentially fraudulent activity by a former treasury management client involving multiple banks. The former client subsequently filed several related bankruptcy cases, captioned In re Interlogic Outsourcing, Inc., et al. , which were filed in the United States Bankruptcy Court for the Western District of Michigan. The Bank and the other remaining individual defendants have settled the matter with the liquidating trustee and the case was dismissed with prejudice on June 21, 2024. A $4.5 million accrual was recorded and recognized during the second quarter of 2024 related to the resolution of this matter.

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	$ 23,338	$ 25,252	$ 69,288	$ 64,141

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

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation Policy	This report is filed for Lakeland Financial Corporation (the "Company"), which has one wholly owned subsidiary, Lake City Bank (the "Bank"). Also included in this report are results for the Bank’s wholly owned subsidiary, LCB Investments II, Inc. ("LCB Investments"), which manages the Bank’s investment securities portfolio. LCB Investments owns LCB Funding, Inc. ("LCB Funding"), a real estate investment trust. All significant inter-company balances and transactions have been eliminated in consolidation.
Basis of Accounting Policy	The unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information and with the instructions for Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements and are unaudited. In the opinion of management, all adjustments (all of which are normal and recurring in nature) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2024 are not necessarily indicative of the results that may be expected for any subsequent reporting periods, including the year ending December 31, 2024. The Company’s 2023 Annual Report on Form 10-K should be read in conjunction with these statements.
Adoption of New Accounting Standards and Newly Issued But Not Yet Effective Accounting Standards	Adoption of New Accounting Standards On March 28, 2023, the FASB issued ASU 2023-02, "Investments - Equity Method and Join Ventures (ASC 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method." ASU 2014-01, "Investments - Equity method and Joint Ventures (ASC 323): Accounting for Investments in Qualified Affordable Housing Projects", previously introduced the option to apply the proportional amortization method to account for investments made primarily for the purpose of receiving income tax credits and other income tax benefits when certain requirements are met; however, this guidance limited the proportional amortization method to investments in low-income-housing tax credit (LIHTC) structures. The proportional amortization method results in the cost of the investment being amortized in proportion to the income tax credits and other income tax benefits received, with the amortization of the investment and the income tax credits being presented net in the income statement as a component of net income tax expense (benefit). Equity investments in other tax credit structures are typically accounted for using the equity method, which results in investment income, gains and losses, and tax credits being presented gross on the income statement in their respective line items. The amendments in this update permit reporting entities to elect to account for certain tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the income tax benefits in the income statement as a component of income tax expense (benefit). To qualify for the proportional amortization method, all of the following conditions must be met: (1) it is probable that the income tax credits allocated to the tax equity investor will be available; (2) the tax equity investor does not have the ability to exercise significant influence over the operating and financial policies of the underlying project; (3) substantially all of the projected benefits are from income tax credits and other income tax benefits (projected benefits included income tax credits, other income tax benefits, and other non-income tax -related benefits and are determined on a discounted basis, using a discount rate that is consistent with the cash flow assumptions used by the tax equity investor in making its decision to invest in the project); (4) the tax equity investor's projected yield based solely on the cash flows from the income tax credits and other income tax benefits is positive; and (5) the tax equity investor is a limited liability investor in the limited liability entity for both legal and tax purposes, and the tax equity investor's liability is limited to its capital investment. An accounting policy election is allowed to apply the proportional amortization method on a tax-credit-program-by-tax-credit-program basis rather than electing to apply the proportional amortization method at the reporting entity level or to individual investments. The amendments in this update require specific disclosures that must be applied to all investments that generate income tax credits and other income tax benefits from a tax credit program for which the entity has elected to apply the proportional amortization method. The amendments require that a reporting entity disclose certain information in annual and interim reporting periods that enable investors to understanding the following information about its investments that generate income tax credits and other income tax benefits from a tax credit program including: (1) the nature of its tax equity investments; and (2) the effect of its tax equity investments and related income tax credits and other income tax benefits on its financial position and results of operations. For public business entities, the amendments in this update were effective for fiscal years beginning after December 31, 2023, including interim periods within those fiscal years. The amendments in this update must be applied on either a modified retrospective or a retrospective basis. The Company chose the modified retrospective approach and recorded a day one adjustment of ($532,000), net of tax, to beginning retained earnings on January 1, 2024, which did not have a material impact on the consolidated financial statements. Newly Issued But Not Yet Effective Accounting Standards On October 9, 2023, the FASB issued ASU 2023-06, "Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative" , which modified the disclosure or presentation requirements of a variety of Topics in the Codification and was intended to both clarify or improve such requirements and align the requirements with the SEC's regulations. The amendments to Topics of Codification provided in this update apply to all reporting entities within the scope of the affected Topics unless otherwise indicated by the update. Given the variety of Topics amended, a broad range of entities may be affected by one or more of the amendments provided in the update. The Company evaluated the amendments provided in the update and believes certain of the disclosure improvements are applicable to the Company's interim or annual disclosures. Subtopic 230-10, as amended, requires disclosure within the accounting policy in annual periods of where cash flows associated with derivative instruments and their related gains and losses are presented within the statement of cash flows. Subtopic 260-10, as amended, requires disclosure of the methods used in the diluted earnings-per-share computation for each dilutive security and clarifies that certain disclosures should be made during interim periods. Subtopic 470-10, as amended, requires disclosure of amounts and terms of unused lines of credit and unfunded commitments and the weighted-average interest rate on short-term borrowings outstanding as of the date of each balance sheet presented. The effective date for each amendment for entities subject to the SEC's existing disclosure requirements is the effective date of the removal of the related disclosure from Regulation S-X or Regulation S-K, with early adoption prohibited. The amendments in the update are to be applied prospectively. The Company will apply prospectively the provisions provided in the amendments as such provisions become effective, and does not believe the application of these modified disclosure requirements will have a material impact on the consolidated financial statements. If by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment in the update will be removed from the Codification and will not become effective. On November 27, 2023, the FASB issued ASU 2023-07, "Segment Reporting (ASC 280): Improvements to Reportable Segment Disclosures" , intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. Provisions in the amendment include: (1) requirement 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 (collectively referred to as the "significant expense principle"); (2) requirement 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 (the other segment items category is the difference between segment revenue less the segment expenses disclosed under the significant expense principle and each reported measure of segment profit or loss); (3) requirement that a public entity provide all annual disclosures about a reportable segment's profit or loss and assets currently required by ASC 280 in interim periods; (4) clarification that if the CODM uses more than one measure of a segment's profit or loss in assessing segment performance and deciding how to allocation resources, a public entity may report one or more of those additional measures of segment profit (at least one of the reported segment profit or loss measures, or the single reported measure if only one is disclosed, should be the measure that is the most consistent with the measurement principles used in measuring the corresponding amounts in the public entity's consolidated financial statements); (5) requirement that a public entity disclose the title and position of the CODM and explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources; and (6) requirement that a public entity that has a single reportable segment provide all the disclosures by the amendments in the update and all existing segment disclosures in ASC 280. The amendments in the update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. For public business entities, amendments in the update should be applied retrospectively to all periods presented in the financial statements, and upon transition to the segment expense categories and 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 is currently evaluating the impact of this standard on its disclosures, however does not expect adoption of the update to have a material impact of the consolidated financial statements. On December 13, 2023, the FASB issued ASU 2023-08, "Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets" , to provide improved accounting and disclosure guidance for crypto assets. Stakeholders stated that current accounting guidance, except as provided in GAAP for certain specialized industries, surrounding crypto asset holdings as indefinite-lived intangible assets fails to provide financial statement users with decision-useful information. To remedy these shortcomings, the amendments in this update require an entity present (1) crypto assets measured at fair value separately from other intangible assets reported in the balance sheet and (2) changes from the remeasurement of crypto assets separately from changes in the carrying amounts of other intangible assets in the income statement. While the amendments in the update do not otherwise change the presentation requirements for the statement of cash flows, they do require specific presentation of cash receipts arising from crypto assets that are received as noncash consideration in the ordinary course of business and are converted nearly immediately into cash. The amendments in the update also provide for several enhancements related to disclosure of an entity's crypto asset holdings. For annual and interim reporting periods, the amendments in the update require an entity disclose the following information: (1) the name, cost basis, fair value, and number of units for each significant crypto asset holding and aggregate fair values and costs bases of the crypto asset holdings that are not individually significant; and (2) for crypto assets that are subject to contractual sale restrictions, the fair value of those crypto assets, the nature and remaining duration of the restriction(s), and the circumstances that could cause the restriction(s) to lapse. For annual reporting periods, the amendments in the update require an entity disclose the following information: (1) a rollforward, in the aggregate, of activity in the reporting period for crypto asset holdings, including additions (with a description of the activities that resulted in the additions), dispositions, gains, and losses; (2) for any dispositions for crypto assets in the reporting period, the difference between the disposal price and the cost basis and a description of the activities that resulted in the dispositions; (3) if gains and losses are not presented separately, the income statement line item in which those gains and losses are recognized; and (4) the method for determining the cost basis of crypto assets. The amendments in this update are effective for public business entities for annual periods beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual financial statements that have not yet been issued (or made available for issuance). If an entity adopts the amendments in an interim period, it must adopt them as of the beginning of the fiscal year that includes that interim period. The amendments in this update require a cumulative-effect adjustment to the opening balance of retained earnings (or other appropriate components of equity or net assets) as of the beginning of the annual reporting period in which an entity adopts the amendments. The Company is currently evaluating the impact of this update on its disclosures, however does not expect the adoption of this update to have a material impact on the consolidated financial statements based upon the nature of the Company's current operations. On December 14, 2023, the FASB issued ASU 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures" , to address investor requests for greater transparency in regards to income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The amendments are designed to enhance transparency surrounding income tax disclosures by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation; and (2) income taxes paid disaggregation by taxing jurisdiction, which will allow investors to better assess, in their capital allocation decisions, how an entity's operations and related tax risks and tax planning and operational opportunities affect its income tax rate and prospects for future cash flows. Other amendments in this update are designed to improve the effectiveness and comparability of disclosures by (1) adding disclosures of pretax income (loss) and income tax expense (benefit) to be consistent with the SEC's Regulation S-X 210.4-08(h), Rules of General Application-General Notes to Financial Statements: Income Tax Expense; and (2) removing disclosures that are no longer considered cost beneficial or relevant. The amendments in this update are effective for public business entities for annual periods beginning after December 31, 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 is currently evaluating the impact of this update on its disclosures, however does not expect the adoption of this update to have a material impact on the consolidated financial statements.
Reclassification	Reclassification Certain amounts appearing in the consolidated financial statements and notes thereto for prior periods have been reclassified to conform with the current presentation. The reclassifications had no effect on net income or stockholders' equity as previously reported.
Allowance for Credit Losses and Credit Quality	The Company maintains an allowance for credit losses to provide for expected credit losses. Losses are charged against the allowance when management believes that the principal is uncollectable. Subsequent recoveries, if any, are credited to the allowance. Allocations of the allowance are made for specific loans and for pools of similar types of loans, although the entire allowance is available for any loan that, in management’s judgment, should be charged against the allowance. A provision for credit losses is taken based on management’s ongoing evaluation of the appropriate allowance balance. A formal evaluation of the adequacy of the credit loss allowance is conducted monthly. The ultimate recovery of all loans is susceptible to future market factors beyond the Company’s control. The level of credit loss provision is influenced by growth in the overall loan portfolio, emerging market risk, emerging concentration risk, commercial loan focus and large credit concentration, new industry lending activity, general economic conditions and historical loss analysis. In addition, management gives consideration to changes in the facts and circumstances of watch list credits, which includes the security position of the borrower, in determining the appropriate level of the credit loss provision. Furthermore, management’s overall view on credit quality is a factor in the determination of the provision. The determination of the appropriate allowance is inherently subjective, as it requires significant estimates by management. The Company has an established process to determine the adequacy of the allowance for credit losses that generally includes consideration of changes in the nature and volume of the loan portfolio and overall portfolio quality, along with current and forecasted economic conditions that may affect borrowers’ ability to repay. Consideration is not limited to these factors although they represent the most commonly cited factors. To determine the specific allocation levels for individual credits, management considers the current valuation of collateral and the amounts and timing of expected future cash flows as the primary measures. Management also considers trends in adversely classified loans based upon an ongoing review of those credits. With respect to pools of similar loans, an appropriate level of general allowance is determined by portfolio segment using a probability of default-loss given default (“PD/LGD”) model, subject to a floor. A default can be triggered by one of several different asset quality factors, including past due status, nonaccrual status, material modification status or if the loan has had a charge-off. This PD is then combined with a LGD derived from historical charge-off data to construct a default rate. This loss rate is then supplemented with adjustments for reasonable and supportable forecasts of relevant economic indicators, particularly the unemployment rate forecast from the Federal Open Market Committee’s Summary of Economic Projections, and other environmental factors based on the risks present for each portfolio segment. These environmental factors include consideration of the following: levels of, and trends in, delinquencies and nonperforming loans; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards; other changes in lending policies, procedure, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. It is also possible that these factors could include social, political, economic, and terrorist events or activities. All of these factors are susceptible to change, which may be significant. As a result of this detailed process, the allowance results in two forms of allocations, specific and general. These two components represent the total allowance for credit losses deemed adequate to cover probable losses inherent in the loan portfolio. Commercial loans are subject to a dual standardized grading process administered by the credit administration function. These grade assignments are performed independent of each other and a consensus is reached by credit administration and the loan review officer. Specific allowances are established in cases where management has identified significant conditions or circumstances related to an individual credit that indicate it should be evaluated on an individual basis. Considerations with respect to specific allocations for these individual credits include, but are not limited to, the following: (a) the sufficiency of the customer’s cash flow or net worth to repay the loan; (b) the adequacy of the discounted value of collateral relative to the loan balance; (c) whether the loan has been criticized in a regulatory examination; (d) whether the loan is nonperforming; (e) any other reasons the ultimate collectability of the loan may be in question; or (f) any unique loan characteristics that require special monitoring. Allocations are also applied to categories of loans considered not to be individually analyzed, but for which the rate of loss is expected to be consistent with or greater than historical averages. Such allocations are based on past loss experience and information about specific borrower situations and estimated collateral values. These general pooled loan allocations are performed for portfolio segments of commercial and industrial; commercial real estate, multi-family, and construction; agri-business and agricultural; other commercial loans; and consumer 1-4 family mortgage and other consumer loans. General allocations of the allowance are determined by a historical loss rate based on the calculation of each pool’s probability of default-loss given default, subject to a floor. The length of the historical period for each pool is based on the average life of the pool, which is updated at least annually. The historical loss rates are supplemented with consideration of economic conditions and portfolio trends. Due to the imprecise nature of estimating the allowance for credit losses, the Company’s allowance for credit losses includes an immaterial unallocated component. The unallocated component of the allowance for credit losses incorporates the Company’s judgmental determination of potential expected losses that may not be fully reflected in other allocations. As a practical expedient, the Company has elected to disclose accrued interest separately from loan principal balances on the consolidated balance sheet. Additionally, when a loan is placed on non-accrual, interest payments are reversed through interest income. For off balance sheet credit exposures outlined in the ASU at 326-20-30-11, it is the Company’s position that nearly all of the unfunded amounts on lines of credit are unconditionally cancellable, and therefore not subject to having a liability recorded.
Leases	The Company leases certain office facilities under long-term operating lease agreements. The leases expire at various dates through 2044 and some include renewal options. Many of these leases require the payment of property taxes, insurance premiums, maintenance, utilities and other costs. In many cases, rentals are subject to increase in relation to a cost-of-living index. The Company accounts for lease and non-lease components together as a single lease component. The Company determines if an arrangement is a lease at inception. Operating leases are recorded as a right-of-use ("ROU") lease asset and are included in other assets other liabilities Lease expense for lease payments is recognized on a straight-line basis over the lease term. Short-term leases are leases having a term of twelve months or less. The Company recognizes short-term leases on a straight-line basis and does not record a related lease asset or liability for such leases, as allowed as a practical expedient of the standard.

SECURITIES (Tables)

SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-For-Sale Securities	Information related to the amortized cost, fair value and allowance for credit losses of securities available-for-sale and the related gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) is provided in the table below. (dollars in thousands) Amortized Gross Unrealized Gain Gross Unrealized Losses Allowance for Credit Losses Fair Value September 30, 2024 U.S. government sponsored agencies $ 139,998 $ 0 $ (23,330) $ 0 $ 116,668 Mortgage-backed securities: residential 485,128 158 (62,219) 0 423,067 State and municipal securities 546,037 55 (69,178) 0 476,914 Total $ 1,171,163 $ 213 $ (154,727) $ 0 $ 1,016,649 December 31, 2023 U.S. government sponsored agencies $ 146,692 $ 0 $ (27,213) $ 0 $ 119,479 Mortgage-backed securities: residential 522,275 118 (74,551) 0 447,842 State and municipal securities 557,352 65 (73,010) 0 484,407 Total $ 1,226,319 $ 183 $ (174,774) $ 0 $ 1,051,728
Schedule of Debt Securities, Held-to-Maturity	Information related to the amortized cost, fair value and allowance for credit losses of securities held-to-maturity and the related gross unrealized gains and losses is presented in the table below. (dollars in thousands) Amortized Gross Unrealized Gain Gross Unrealized Losses Allowance for Credit Losses Fair Value September 30, 2024 State and municipal securities $ 131,157 $ 0 $ (12,296) $ 0 $ 118,861 December 31, 2023 State and municipal securities $ 129,918 $ 0 $ (10,703) $ 0 $ 119,215
Schedule of Available-For-Sale Securities By Maturity	Information regarding the amortized cost and fair value of available-for-sale and held-to-maturity debt securities by maturity as of September 30, 2024 is presented below. Maturity information is based on contractual maturity for all securities other than mortgage-backed securities. Actual maturities of securities may differ from contractual maturities because borrowers may have the right to prepay the obligation without a prepayment penalty. Available-for-Sale Held-to-Maturity (dollars in thousands) Amortized Cost Fair Amortized Cost Fair Due in one year or less $ 440 $ 439 $ 0 $ 0 Due after one year through five years 8,366 7,907 0 0 Due after five years through ten years 54,524 50,804 0 0 Due after ten years 622,705 534,432 131,157 118,861 686,035 593,582 131,157 118,861 Mortgage-backed securities 485,128 423,067 0 0 Total debt securities $ 1,171,163 $ 1,016,649 $ 131,157 $ 118,861
Schedule of Sales of Securities Available For Sale	Available-for-sale securities proceeds, gross gains and gross losses are presented below. Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands) 2024 2023 2024 2023 Sales of securities available-for-sale Proceeds $ 0 $ 2,876 $ 7,136 $ 102,827 Gross gains 0 0 0 439 Gross losses 0 (35) (46) (455) Number of securities 0 6 15 109
Schedule of Debt Securities, Available-for-sale, Unrealized Loss Position, Fair Value	Information regarding available-for-sale securities with unrealized losses as of September 30, 2024 and December 31, 2023 is presented on the following page. The tables divide the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more. Less than 12 months 12 months or more Total (dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2024 U.S. government sponsored agencies $ 0 $ 0 $ 116,668 $ 23,330 $ 116,668 $ 23,330 Mortgage-backed securities: residential 35 1 418,148 62,218 418,183 62,219 State and municipal securities 19,621 395 450,442 68,783 470,063 69,178 Total available-for-sale $ 19,656 $ 396 $ 985,258 $ 154,331 $ 1,004,914 $ 154,727 December 31, 2023 U.S. government sponsored agencies $ 0 $ 0 $ 119,479 $ 27,213 $ 119,479 $ 27,213 Mortgage-backed securities: residential 52 0 442,765 74,551 442,817 74,551 State and municipal securities 31,345 440 440,446 72,570 471,791 73,010 Total available-for-sale $ 31,397 $ 440 $ 1,002,690 $ 174,334 $ 1,034,087 $ 174,774
Schedule of Debt Securities, Held-To-Maturity, Unrealized Loss Position, Fair Value	Information regarding held-to-maturity securities with unrealized losses as of September 30, 2024 and December 31, 2023 is presented below. The table divides the securities between those with unrealized losses for less than twelve months and those with unrealized losses for twelve months or more. Less than 12 months 12 months or more Total (dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2024 State and municipal securities $ 0 $ 0 $ 118,861 $ 12,296 $ 118,861 $ 12,296 December 31, 2023 State and municipal securities $ 0 $ 0 $ 119,215 $ 10,703 $ 119,215 $ 10,703
Schedule of Quantitative Disclosure of Available-For-Sale Securities	The total number of securities with unrealized losses as of September 30, 2024 and December 31, 2023 is presented below. Available-for-Sale Held-to-Maturity Less than 12 months Total Less than 12 months Total September 30, 2024 U.S. government sponsored agencies 0 17 17 0 0 0 Mortgage-backed securities: residential 1 124 125 0 0 0 State and municipal securities 27 382 409 0 41 41 Total temporarily impaired 28 523 551 0 41 41 December 31, 2023 U.S. government sponsored agencies 0 17 17 0 0 0 Mortgage-backed securities: residential 1 126 127 0 0 0 State and municipal securities 40 370 410 0 41 41 Total temporarily impaired 41 513 554 0 41 41

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Schedule of Loans	(dollars in thousands) September 30, December 31, Commercial and industrial loans: Working capital lines of credit loans $ 678,079 13.3 % $ 604,893 12.3 % Non-working capital loans 814,804 16.0 815,871 16.6 Total commercial and industrial loans 1,492,883 29.3 1,420,764 28.9 Commercial real estate and multi-family residential loans: Construction and land development loans 729,293 14.3 634,435 12.9 Owner occupied loans 810,453 15.9 825,464 16.8 Nonowner occupied loans 766,821 15.1 724,101 14.7 Multifamily loans 243,283 4.8 253,534 5.1 Total commercial real estate and multi-family residential loans 2,549,850 50.1 2,437,534 49.5 Agri-business and agricultural loans: Loans secured by farmland 157,413 3.1 162,890 3.3 Loans for agricultural production 200,971 4.0 225,874 4.6 Total agri-business and agricultural loans 358,384 7.1 388,764 7.9 Other commercial loans: 94,309 1.9 120,726 2.5 Total commercial loans 4,495,426 88.4 4,367,788 88.8 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 261,462 5.1 258,103 5.2 Open end and junior lien loans 210,275 4.1 189,663 3.9 Residential construction and land development loans 14,200 0.3 8,421 0.2 Total consumer 1-4 family mortgage loans 485,937 9.5 456,187 9.3 Other consumer loans 103,547 2.1 96,022 1.9 Total consumer loans 589,484 11.6 552,209 11.2 Subtotal 5,084,910 100.0 % 4,919,997 100.0 % Less: Allowance for credit losses (83,627) (71,972) Net deferred loan fees (2,920) (3,463) Loans, net $ 4,998,363 $ 4,844,562

ALLOWANCE FOR CREDIT LOSSES A_2

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (Tables)	9 Months Ended
	Sep. 30, 2024
ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY
Schedule of Allowance for Credit Loss	The following tables present the activity in the allowance for credit losses by portfolio segment for the periods ended: (dollars in thousands) Commercial and Industrial Commercial Real Estate and Multifamily Residential Agri-business and Agricultural Other Commercial Consumer 1-4 Family Mortgage Other Consumer Unallocated Total Three Months Ended September 30, 2024 Beginning balance, July 1 $ 39,161 $ 31,687 $ 3,668 $ 820 $ 3,586 $ 1,390 $ 399 $ 80,711 Provision for credit losses 3,498 (355) (254) (86) (16) 308 (36) 3,059 Loans charged-off (72) 0 0 0 (3) (156) 0 (231) Recoveries 18 26 0 0 4 40 0 88 Net loans (charged-off) recovered (54) 26 0 0 1 (116) 0 (143) Ending balance $ 42,605 $ 31,358 $ 3,414 $ 734 $ 3,571 $ 1,582 $ 363 $ 83,627 (dollars in thousands) Commercial and Industrial Commercial Real Estate and Multifamily Residential Agri-business and Agricultural Other Commercial Consumer 1-4 Family Mortgage Other Consumer Unallocated Total Three Months Ended September 30, 2023 Beginning balance, July 1 $ 30,978 $ 30,913 $ 4,402 $ 1,120 $ 3,448 $ 846 $ 351 $ 72,058 Provision for credit losses (167) 230 (139) (102) 197 283 98 400 Loans charged-off (193) 0 0 0 (149) (138) 0 (480) Recoveries 21 12 0 0 3 91 0 127 Net loans (charged-off) recovered (172) 12 0 0 (146) (47) 0 (353) Ending balance $ 30,639 $ 31,155 $ 4,263 $ 1,018 $ 3,499 $ 1,082 $ 449 $ 72,105 (dollars in thousands) Commercial and Industrial Commercial Real Estate and Multifamily Residential Agri-business and Agricultural Other Commercial Consumer 1-4 Family Mortgage Other Consumer Unallocated Total Nine Months Ended September 30, 2024 Beginning balance, January 1 $ 30,338 $ 31,335 $ 4,150 $ 1,129 $ 3,474 $ 1,174 $ 372 $ 71,972 Provision for credit losses 12,452 784 (736) (395) 73 890 (9) 13,059 Loans charged-off (278) (840) 0 0 (25) (668) 0 (1,811) Recoveries 93 79 0 0 49 186 0 407 Net loans (charged-off) recovered (185) (761) 0 0 24 (482) 0 (1,404) Ending balance $ 42,605 $ 31,358 $ 3,414 $ 734 $ 3,571 $ 1,582 $ 363 $ 83,627 (dollars in thousands) Commercial and Industrial Commercial Real Estate and Multifamily Residential Agri-business and Agricultural Other Commercial Consumer 1-4 Family Mortgage Other Consumer Unallocated Total Nine Months Ended September 30, 2023 Beginning balance, January 1 $ 35,290 $ 27,394 $ 4,429 $ 917 $ 3,001 $ 1,021 $ 554 $ 72,606 Provision for credit losses 1,065 3,465 (166) 101 642 548 (105) 5,550 Loans charged-off (5,844) 0 0 0 (163) (759) 0 (6,766) Recoveries 128 296 0 0 19 272 0 715 Net loans (charged-off) recovered (5,716) 296 0 0 (144) (487) 0 (6,051) Ending balance $ 30,639 $ 31,155 $ 4,263 $ 1,018 $ 3,499 $ 1,082 $ 449 $ 72,105
Schedule of Risk Category of Loans by Loan Segment and Origination Date and Credit Quality Indicators	The following table summarizes the risk category of loans by loan segment and year of origination as of September 30, 2024: (dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Commercial and industrial loans: Working capital lines of credit loans: Pass $ 0 $ 141 $ 1,730 $ 1,824 $ 773 $ 0 $ 4,468 $ 556,307 $ 560,775 Special Mention 0 0 0 0 0 0 0 49,662 49,662 Substandard 0 0 1,011 0 245 269 1,525 22,855 24,380 Doubtful 0 3,090 39,994 0 0 0 43,084 0 43,084 Total 0 3,231 42,735 1,824 1,018 269 49,077 628,824 677,901 Working capital lines of credit loans: Current period gross write offs 0 0 94 0 0 0 94 136 230 Non-working capital loans: Pass 111,883 164,110 173,692 67,117 38,804 32,074 587,680 182,203 769,883 Special Mention 2,998 2,783 9,670 1,892 441 3,014 20,798 6,753 27,551 Substandard 0 3,269 1,608 134 4,400 673 10,084 467 10,551 Doubtful 0 227 0 540 416 0 1,183 0 1,183 Not Rated 1,101 1,809 1,265 506 455 46 5,182 0 5,182 Total 115,982 172,198 186,235 70,189 44,516 35,807 624,927 189,423 814,350 Non-working capital loans: Current period gross write offs 0 0 0 0 0 0 0 48 48 Commercial real estate and multi-family residential loans: Construction and land development loans: Pass 26,122 78,524 6,339 46,776 0 153 157,914 566,886 724,800 Special Mention 603 0 0 0 0 0 603 1,832 2,435 Total 26,725 78,524 6,339 46,776 0 153 158,517 568,718 727,235 Construction and land development loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Owner occupied loans: Pass 48,999 138,425 124,911 144,352 119,933 138,956 715,576 58,462 774,038 Special Mention 6,404 1,501 14,942 3,330 626 3,436 30,239 0 30,239 Substandard 0 329 0 3,545 1,462 323 5,659 0 5,659 Total 55,403 140,255 139,853 151,227 122,021 142,715 751,474 58,462 809,936 Owner occupied loans: Current period gross write offs 0 0 0 0 0 840 840 0 840 Nonowner occupied loans: Pass (continued) 108,277 123,755 152,690 107,647 121,272 80,108 693,749 50,584 744,333 Special Mention 0 15,790 109 5,967 0 0 21,866 0 21,866 Nonowner occupied loans: Total 108,277 139,545 152,799 113,614 121,272 80,108 715,615 50,584 766,199 Nonowner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Multifamily loans: Pass 39,959 61,825 21,799 8,868 29,457 7,714 169,622 28,061 197,683 Special Mention 42,750 0 311 0 0 2,193 45,254 0 45,254 Total 82,709 61,825 22,110 8,868 29,457 9,907 214,876 28,061 242,937 Multifamily loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland: Pass 8,437 22,063 30,104 23,670 25,940 21,147 131,361 25,973 157,334 Substandard 0 0 0 0 0 80 80 0 80 Total 8,437 22,063 30,104 23,670 25,940 21,227 131,441 25,973 157,414 Loans secured by farmland: Current period gross write offs 0 0 0 0 0 0 0 0 0 Loans for agricultural production: Pass 14,238 28,084 21,946 24,986 22,259 3,807 115,320 85,084 200,404 Special Mention 0 0 0 171 0 0 171 500 671 Total 14,238 28,084 21,946 25,157 22,259 3,807 115,491 85,584 201,075 Loans for agricultural production: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other commercial loans: Pass 6,715 10,648 30,858 3,661 11,851 5,711 69,444 22,872 92,316 Special Mention 0 0 0 0 0 1,900 1,900 0 1,900 Total 6,715 10,648 30,858 3,661 11,851 7,611 71,344 22,872 94,216 Other commercial loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Consumer 1-4 family mortgage loans: Closed end first mortgage loans: Pass 9,358 10,486 9,391 11,531 6,485 5,381 52,632 6,217 58,849 Special Mention 124 228 167 66 0 0 585 0 585 Substandard 0 86 322 90 0 219 717 0 717 Not Rated (continued) 18,866 58,659 47,720 34,711 16,226 24,767 200,949 0 200,949 Total 28,348 69,459 57,600 46,398 22,711 30,367 254,883 6,217 261,100 Closed end first mortgage loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Open end and junior lien loans: Pass 47 751 0 451 0 5 1,254 11,476 12,730 Special Mention 0 0 0 0 315 0 315 0 315 Substandard 0 105 0 18 0 81 204 180 384 Not Rated 17,554 18,349 20,546 5,571 822 3,043 65,885 132,942 198,827 Total 17,601 19,205 20,546 6,040 1,137 3,129 67,658 144,598 212,256 Open end and junior lien loans: Current period gross write offs 0 0 22 0 0 0 22 3 25 Residential construction loans: Not Rated 5,602 2,790 2,097 1,410 777 1,432 14,108 0 14,108 Total 5,602 2,790 2,097 1,410 777 1,432 14,108 0 14,108 Residential construction loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other consumer loans: Pass 78 979 254 1,011 40 0 2,362 18,308 20,670 Special Mention 0 0 475 0 184 0 659 0 659 Substandard 0 181 44 86 17 0 328 0 328 Not Rated 19,849 24,849 13,148 7,327 4,145 2,063 71,381 10,225 81,606 Total 19,927 26,009 13,921 8,424 4,386 2,063 74,730 28,533 103,263 Other consumer loans: Current period gross write offs 4 229 158 28 0 26 445 223 668 Total Loans $ 489,964 $ 773,836 $ 727,143 $ 507,258 $ 407,345 $ 338,595 $ 3,244,141 $ 1,837,849 $ 5,081,990 Total period gross write offs $ 4 $ 229 $ 274 $ 28 $ 0 $ 866 $ 1,401 $ 410 $ 1,811 The following table summarizes the risk category of loans by loan segment and year of origination as of December 31, 2023: (dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Commercial and industrial loans: Working capital lines of credit loans: Pass $ 193 $ 1,876 $ 2,214 $ 1,132 $ 0 $ 50 $ 5,465 $ 532,086 $ 537,551 Special Mention 0 0 0 0 0 0 0 46,498 46,498 Substandard 0 200 0 0 125 0 325 20,516 20,841 Total 193 2,076 2,214 1,132 125 50 5,790 599,100 604,890 Working capital lines of credit loans: Current period gross write offs 0 0 75 0 139 0 214 327 541 Non-working capital loans: Pass 199,071 224,333 85,273 49,999 28,773 10,501 597,950 171,264 769,214 Special Mention 4,038 9,577 1,051 2,498 2,306 4,298 23,768 5,477 29,245 Substandard 3,754 1,612 683 3,892 51 218 10,210 397 10,607 Not Rated 2,585 1,999 881 707 162 18 6,352 0 6,352 Total 209,448 237,521 87,888 57,096 31,292 15,035 638,280 177,138 815,418 Non-working capital loans: Current period gross write offs 0 5,445 0 178 129 0 5,752 48 5,800 Commercial real estate and multi-family residential loans: Construction and land development loans: Pass 50,693 15,558 17,655 0 177 0 84,083 547,570 631,653 Total 50,693 15,558 17,655 0 177 0 84,083 547,570 631,653 Construction and land development loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Owner occupied loans: Pass 144,411 132,850 156,680 132,407 61,415 118,406 746,169 40,288 786,457 Special Mention 7,597 686 4,913 0 1,394 2,245 16,835 14,739 31,574 Substandard 362 250 3,325 1,474 345 1,161 6,917 0 6,917 Total 152,370 133,786 164,918 133,881 63,154 121,812 769,921 55,027 824,948 Owner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Nonowner occupied loans: Pass 123,633 158,415 112,582 134,050 87,288 66,755 682,723 27,860 710,583 Nonowner occupied loans (continued): Special Mention 4,503 0 6,257 0 0 2,246 13,006 0 13,006 Total 128,136 158,415 118,839 134,050 87,288 69,001 695,729 27,860 723,589 Nonowner occupied loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Multifamily loans: Pass 90,954 23,315 9,042 35,648 13,971 14,609 187,539 45,987 233,526 Special Mention 19,671 0 0 0 0 0 19,671 0 19,671 Total 110,625 23,315 9,042 35,648 13,971 14,609 207,210 45,987 253,197 Multifamily loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Agri-business and agricultural loans: Loans secured by farmland: Pass 24,503 32,060 25,308 27,924 9,104 19,160 138,059 24,724 162,783 Substandard 0 0 0 0 0 100 100 0 100 Total 24,503 32,060 25,308 27,924 9,104 19,260 138,159 24,724 162,883 Loans secured by farmland: Current period gross write offs 0 0 0 0 0 0 0 0 0 Loans for agricultural production: Pass 28,657 13,589 27,175 25,504 3,533 10,429 108,887 116,406 225,293 Special Mention 0 0 187 0 0 0 187 500 687 Total 28,657 13,589 27,362 25,504 3,533 10,429 109,074 116,906 225,980 Loans for agricultural production: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other commercial loans: Pass 7,058 26,918 33,247 13,684 90 7,332 88,329 29,819 118,148 Special Mention 0 0 0 0 0 2,419 2,419 0 2,419 Total 7,058 26,918 33,247 13,684 90 9,751 90,748 29,819 120,567 Other commercial loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Consumer 1-4 family mortgage loans: Closed end first mortgage loans: Pass 9,910 10,541 12,486 8,614 3,924 4,625 50,100 8,330 58,430 Special Mention 0 0 0 519 0 0 519 0 519 Substandard 87 0 96 123 0 253 559 0 559 Not Rated 64,233 51,018 38,014 17,432 4,314 23,225 198,236 0 198,236 Closed end first mortgage loans (continued): Total 74,230 61,559 50,596 26,688 8,238 28,103 249,414 8,330 257,744 Closed end first mortgage loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Open end and junior lien loans: Pass 557 137 491 335 0 6 1,526 8,689 10,215 Substandard 108 0 23 0 26 48 205 68 273 Not Rated 24,792 29,648 8,471 1,554 2,286 1,962 68,713 112,371 181,084 Total 25,457 29,785 8,985 1,889 2,312 2,016 70,444 121,128 191,572 Open end and junior lien loans: Current period gross write offs 0 50 14 0 0 0 64 99 163 Residential construction loans: Not Rated 1,525 2,982 1,515 839 263 1,220 8,344 0 8,344 Total 1,525 2,982 1,515 839 263 1,220 8,344 0 8,344 Residential construction loans: Current period gross write offs 0 0 0 0 0 0 0 0 0 Other consumer loans: Pass 1,082 789 1,391 301 0 0 3,563 11,894 15,457 Substandard 40 34 35 0 2 0 111 0 111 Not Rated 32,481 17,585 9,994 6,008 1,611 1,957 69,636 10,545 80,181 Total 33,603 18,408 11,420 6,309 1,613 1,957 73,310 22,439 95,749 Other consumer loans: Current period gross write offs 16 258 90 8 212 1 585 243 828 Total loans $ 846,498 $ 755,972 $ 558,989 $ 464,644 $ 221,160 $ 293,243 $ 3,140,506 $ 1,776,028 $ 4,916,534 Total current period gross write offs $ 16 $ 5,753 $ 179 $ 186 $ 480 $ 1 $ 6,615 $ 717 $ 7,332
Schedule of Aging of the Amortized Cost Basis In Past Due Loans	The following table presents the aging of the amortized cost basis in past due loans as of September 30, 2024 by class of loans and loans past due 90 days or more and still accruing by class of loan: (dollars in thousands) Loans Not Past Due 30-89 Days Past Due Greater than 89 Days Past Due and Accruing Total Accruing Total Nonaccrual Nonaccrual With No Allowance For Credit Loss Total Commercial and industrial loans: Working capital lines of credit loans $ 632,488 $ 0 $ 0 $ 632,488 $ 45,413 $ 596 $ 677,901 Non-working capital loans 805,427 97 0 805,524 8,826 86 814,350 Commercial real estate and multi-family residential loans: Construction and land development loans 727,235 0 0 727,235 0 0 727,235 Owner occupied loans 808,145 0 0 808,145 1,791 329 809,936 Nonowner occupied loans 766,199 0 0 766,199 0 0 766,199 Multifamily loans 242,937 0 0 242,937 0 0 242,937 Agri-business and agricultural loans: Loans secured by farmland 157,334 0 0 157,334 80 0 157,414 Loans for agricultural production 201,075 0 0 201,075 0 0 201,075 Other commercial loans 94,216 0 0 94,216 0 0 94,216 Consumer 1‑4 family mortgage loans: Closed end first mortgage loans 260,271 86 26 260,383 717 170 261,100 Open end and junior lien loans 211,534 269 69 211,872 384 384 212,256 Residential construction loans 14,108 0 0 14,108 0 0 14,108 Other consumer loans 102,560 375 0 102,935 328 17 103,263 Total $ 5,023,529 $ 827 $ 95 $ 5,024,451 $ 57,539 $ 1,582 $ 5,081,990 The following table presents the aging of the amortized cost basis in past due loans as of December 31, 2023 by class of loans and loans past due 90 days or more and still accruing by class of loan: (dollars in thousands) Loans Not Past Due 30-89 Days Past Due Greater than 89 Days Past Due and Accruing Total Accruing Total Nonaccrual Nonaccrual With No Allowance For Credit Loss Total Commercial and industrial loans: Working capital lines of credit loans $ 602,236 $ 0 $ 0 $ 602,236 $ 2,654 $ 0 $ 604,890 Non-working capital loans 805,305 1,372 0 806,677 8,741 244 815,418 Commercial real estate and multi-family residential loans: Construction and land development loans 631,653 0 0 631,653 0 0 631,653 Owner occupied loans 821,701 0 0 821,701 3,247 1,161 824,948 Nonowner occupied loans 723,589 0 0 723,589 0 0 723,589 Multifamily loans 253,197 0 0 253,197 0 0 253,197 Agri-business and agricultural loans: Loans secured by farmland 162,783 0 0 162,783 100 0 162,883 Loans for agricultural production 225,980 0 0 225,980 0 0 225,980 Other commercial loans 120,567 0 0 120,567 0 0 120,567 Consumer 1‑4 family mortgage loans: Closed end first mortgage loans 256,016 1,142 27 257,185 559 329 257,744 Open end and junior lien loans 190,956 344 0 191,300 272 164 191,572 Residential construction loans 8,344 0 0 8,344 0 0 8,344 Other consumer loans 95,135 502 0 95,637 112 3 95,749 Total $ 4,897,462 $ 3,360 $ 27 $ 4,900,849 $ 15,685 $ 1,901 $ 4,916,534
Schedule of Amortized Cost Basis Of Collateral Dependent Loans	The following tables present the amortized cost basis of collateral dependent loans by class of loan as of: September 30, 2024 (dollars in thousands) Real Estate General Other Total Commercial and industrial loans: Working capital lines of credit loans $ 50 $ 61,463 $ 449 $ 61,962 Non-working capital loans 285 9,319 79 9,683 Commercial real estate and multi-family residential loans: Owner occupied loans 323 3,925 0 4,248 Agri-business and agricultural loans: Loans secured by farmland 0 80 0 80 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 717 0 0 717 Open end and junior lien loans 384 0 0 384 Residential construction and land development loans 0 0 0 0 Other consumer loans 0 0 183 183 Total $ 1,759 $ 74,787 $ 711 $ 77,257 December 31, 2023 (dollars in thousands) Real Estate General Other Total Commercial and industrial loans: Working capital lines of credit loans $ 50 $ 2,454 $ 0 $ 2,504 Non-working capital loans 40 8,202 400 8,642 Commercial real estate and multi-family residential loans: Owner occupied loans 595 1,474 1,161 3,230 Agri-business and agricultural loans: Loans secured by farmland 0 100 0 100 Consumer 1-4 family mortgage loans: Closed end first mortgage loans 559 0 0 559 Open end and junior lien loans 164 0 0 164 Other consumer loans 0 0 112 112 Total $ 1,408 $ 12,230 $ 1,673 $ 15,311
Schedule of Performance of Modified Loans	The following tables present the amortized cost basis of loans that were experiencing financial difficulty and received a modification of terms during the three and nine months ended September 30, 2023, by class and 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 receivables is also presented below: (dollars in thousands) Interest Rate Reduction Combination Interest Rate Reduction, Term Extension and Payment Delay Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay Total Modifications Total Class of Financing Receivable Three Months Ended September 30, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 931 $ 0 $ 0 $ 931 0.16 % Non-working capital loans 0 2,000 0 2,000 0.25 Total commercial and industrial loans 931 2,000 0 2,931 0.21 Total loan modifications made to borrowers experiencing financial difficulty $ 931 $ 2,000 $ 0 $ 2,931 0.06 % (dollars in thousands) Interest Rate Reduction Combination Interest Rate Reduction, Term Extension and Payment Delay Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay Total Modifications Total Class of Financing Receivable Nine Months Ended September 30, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 931 $ 0 $ 0 $ 931 0.16 % Non-working capital loans 0 2,000 1,596 3,596 0.44 Total commercial and industrial loans 931 2,000 1,596 4,527 0.32 Total loan modifications made to borrowers experiencing financial difficulty $ 931 $ 2,000 $ 1,596 $ 4,527 0.09 % The following tables present the financial effect of the loan modifications presented above for borrowers experiencing financial difficulty for the three and nine months ended September 30, 2023: (dollars in thousands) Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension Payment Delay Three Months Ended September 30, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 0 7.50 % None None Non-working capital loans 0 8.50 180 months Extension of payment terms from monthly variable rate interest only payments with balloon payment at end of term to fully amortizing ten Total $ 0 8.15 % 70 months (dollars in thousands) Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension Payment Delay Nine Months Ended September 30, 2023 Commercial and industrial loans: Working capital lines of credit loans $ 0 7.50 % None None Non-working capital loans (1) 9,380 7.87 58 months Extension of payment terms from fully amortizing variable rate 40 month term to 60 month fixed rate term with 480 month amortization schedule, monthly interest and semiannual principal payments, and excess cash flow recapture provisions Extension of payment terms from monthly variable rate interest only payments with balloon payment at end of term to fully amortizing ten Total $ 9,380 7.84 % 44 months (1) Principal forgiveness of $9.4 million represents one $11.0 million non-working capital loan, of which $9.3 million was charged off.

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Assets Measured at Fair Value on a Recurring Basis	The tables below present the balances of assets measured at fair value on a recurring basis: September 30, 2024 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 Assets: U.S. government sponsored agency securities $ 0 $ 116,668 $ 0 $ 116,668 Mortgage-backed securities: residential 0 423,067 0 423,067 State and municipal securities 0 473,823 3,091 476,914 Total securities available-for-sale 0 1,013,558 3,091 1,016,649 Mortgage banking derivative 0 137 0 137 Interest rate swap derivative 0 20,399 0 20,399 Total assets $ 0 $ 1,034,094 $ 3,091 $ 1,037,185 Liabilities: Mortgage banking derivative $ 0 $ 2 $ 0 $ 2 Interest rate swap derivative 0 20,400 0 20,400 Total liabilities $ 0 $ 20,402 $ 0 $ 20,402 December 31, 2023 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 Assets: U.S. government sponsored agency securities $ 0 $ 119,479 $ 0 $ 119,479 Mortgage-backed securities: residential 0 447,842 0 447,842 State and municipal securities 0 482,127 2,280 484,407 Total securities available-for-sale 0 1,049,448 2,280 1,051,728 Mortgage banking derivative 0 47 0 47 Interest rate swap derivative 0 27,189 0 27,189 Total assets $ 0 $ 1,076,684 $ 2,280 $ 1,078,964 Liabilities: Mortgage banking derivative $ 0 $ 11 $ 0 $ 11 Interest rate swap derivative 0 27,190 0 27,190 Total liabilities $ 0 $ 27,201 $ 0 $ 27,201
Schedule of Assets Measured at Fair Value on a Nonrecurring Basis	The tables below present the balances of assets measured at fair value on a nonrecurring basis: September 30, 2024 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 Assets Collateral dependent loans: Commercial and industrial loans: Working capital lines of credit loans $ 0 $ 0 $ 28,318 $ 28,318 Non-working capital loans 0 0 2,986 2,986 Commercial real estate and multi-family residential loans: Owner occupied loans 0 0 467 467 Agri-business and agricultural loans: Loans secured by farmland 0 0 69 69 Total collateral dependent loans 0 0 31,840 31,840 Other real estate owned 0 0 384 384 Total assets $ 0 $ 0 $ 32,224 $ 32,224 December 31, 2023 Fair Value Measurements Using Assets (dollars in thousands) Level 1 Level 2 Level 3 Assets Collateral dependent loans: Commercial and industrial loans: Working capital lines of credit loans $ 0 $ 0 $ 1,263 $ 1,263 Non-working capital loans 0 0 3,374 3,374 Commercial real estate and multi-family residential loans: Owner occupied loans 0 0 682 682 Agri-business and agricultural loans: Loans secured by farmland 0 0 31 31 Total collateral dependent loans 0 0 5,350 5,350 Other real estate owned 0 0 384 384 Total assets $ 0 $ 0 $ 5,734 $ 5,734
Schedule of Fair Value Measured on Nonrecurring Basis Valuation Techniques	The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at September 30, 2024: (dollars in thousands) Fair Value Valuation Methodology Unobservable Inputs Average Range of Inputs Collateral dependent loans: Commercial and industrial $ 31,304 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 74 % 35%-99% Collateral dependent loans: Commercial real estate and multi-family residential loans 467 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 68 % Collateral dependent loans: Agri-business and agricultural 69 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 13 % Other real estate owned 384 Appraisals Discount to reflect current market conditions and ultimate collectability 36 % The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at December 31, 2023: (dollars in thousands) Fair Value Valuation Methodology Unobservable Inputs Average Range of Inputs Collateral dependent loans: Commercial and industrial $ 4,637 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 64 % 9%-99% Collateral dependent loans: Commercial real estate and multi-family residential loans 682 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 37 % 9%-69% Collateral dependent loans: Agri-business and agricultural 31 Collateral based measurements Discount to reflect current market conditions and ultimate collectability 69 % Other real estate owned 384 Appraisals Discount to reflect current market conditions and ultimate collectability 36 %
Schedule of Fair Values and the Related Carrying Values of Financial Instruments	The following tables contain the estimated fair values and the related carrying values of the Company’s financial instruments. Items that are not financial instruments are not included. September 30, 2024 Carrying Estimated Fair Value (dollars in thousands) Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 160,190 $ 160,190 $ 0 $ 0 $ 160,190 Securities available-for-sale 1,016,649 0 1,013,558 3,091 1,016,649 Securities held-to-maturity 131,157 0 118,861 0 118,861 Real estate mortgages held-for-sale 3,148 0 3,210 0 3,210 Loans, net 4,998,363 0 0 4,913,027 4,913,027 Mortgage banking derivative 137 0 137 0 137 Interest rate swap derivative 20,399 0 20,399 0 20,399 Federal Reserve and Federal Home Loan Bank Stock 21,420 N/A N/A N/A N/A Accrued interest receivable 28,471 0 7,819 20,652 28,471 Financial Liabilities: Certificates of deposit $ 1,002,913 $ 0 $ 1,001,063 $ 0 $ 1,001,063 All other deposits 4,834,400 4,834,400 0 0 4,834,400 Federal Funds purchased 30,000 0 30,000 0 30,000 Mortgage banking derivative 2 0 2 0 2 Interest rate swap derivative 20,400 0 20,400 0 20,400 Standby letters of credit 262 0 0 262 262 Accrued interest payable 14,784 471 14,313 0 14,784 December 31, 2023 Carrying Estimated Fair Value (dollars in thousands) Level 1 Level 2 Level 3 Total Financial Assets: Cash and cash equivalents $ 151,824 $ 151,824 $ 0 $ 0 $ 151,824 Securities available-for-sale 1,051,728 0 1,049,448 2,280 1,051,728 Securities held-to-maturity 129,918 0 119,215 0 119,215 Real estate mortgages held-for-sale 1,158 0 1,158 0 1,158 Loans, net 4,844,562 0 0 4,694,532 4,694,532 Mortgage banking derivative 47 0 47 0 47 Interest rate swap derivative 27,189 0 27,189 0 27,189 Federal Reserve and Federal Home Loan Bank Stock 21,420 N/A N/A N/A N/A Accrued interest receivable 30,011 0 8,558 21,453 30,011 Financial Liabilities: Certificates of deposit $ 1,016,821 $ 0 $ 1,010,172 $ 0 $ 1,010,172 All other deposits 4,703,704 4,703,704 0 0 4,703,704 Federal Home Loan Bank advances 50,000 50,000 0 0 50,000 Mortgage banking derivative 11 0 11 0 11 Interest rate swap derivative 27,190 0 27,190 0 27,190 Standby letters of credit 289 0 0 289 289 Accrued interest payable 20,893 753 20,140 0 20,893

OFFSETTING ASSETS AND LIABILI_2

OFFSETTING ASSETS AND LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2024
Offsetting [Abstract]
Schedule of Offsetting Assets and Liability	The following tables summarize gross and net information about financial instruments and derivative instruments that are offset in the statement of financial position or that are subject to an enforceable master netting arrangement at September 30, 2024 and December 31, 2023. September 30, 2024 Gross Amounts of Recognized Assets/Liabilities Gross Amounts Offset in the Statement of Financial Position Net Amounts presented in the Statement of Financial Position Gross Amounts Not Offset in the Statement of Financial Position Net Amount (dollars in thousands) Financial Instruments Cash Collateral Position Assets Interest Rate Swap Derivatives $ 20,399 $ 0 $ 20,399 $ 0 $ (16,565) $ 3,834 Total Assets $ 20,399 $ 0 $ 20,399 $ 0 $ (16,565) $ 3,834 Liabilities Interest Rate Swap Derivatives $ 20,400 $ 0 $ 20,400 $ 0 $ 0 $ 20,400 Total Liabilities $ 20,400 $ 0 $ 20,400 $ 0 $ 0 $ 20,400 December 31, 2023 Gross Amounts of Recognized Assets/Liabilities Gross Amounts Offset in the Statement of Financial Position Net Amounts presented in the Statement of Financial Position Gross Amounts Not Offset in the Statement of Financial Position Net Amount (dollars in thousands) Financial Instruments Cash Collateral Position Assets Interest Rate Swap Derivatives $ 27,189 $ 0 $ 27,189 $ 0 $ (25,555) $ 1,634 Total Assets $ 27,189 $ 0 $ 27,189 $ 0 $ (25,555) $ 1,634 Liabilities Interest Rate Swap Derivatives $ 27,190 $ 0 $ 27,190 $ 0 $ (90) $ 27,100 Total Liabilities $ 27,190 $ 0 $ 27,190 $ 0 $ (90) $ 27,100

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Weighted average shares outstanding for basic earnings per common share 25,684,407 25,613,456 25,673,275 25,601,493 Dilutive effect of stock based awards 83,332 80,079 81,082 108,348 Weighted average shares outstanding for diluted earnings per common share 25,767,739 25,693,535 25,754,357 25,709,841 Basic earnings per common share $ 0.91 $ 0.99 $ 2.70 $ 2.51 Diluted earnings per common share $ 0.91 $ 0.98 $ 2.69 $ 2.49

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income (loss)	The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the three months ended September 30, 2024 and 2023, all shown net of tax: (dollars in thousands) Unrealized Gains and Losses on Available- Defined Benefit Pension Items Total Balance at July 1, 2024 $ (169,746) $ (712) $ (170,458) Other comprehensive income (loss) before reclassification 31,925 0 31,925 Amounts reclassified from accumulated other comprehensive income (loss) 385 12 397 Net current period other comprehensive income (loss) 32,310 12 32,322 Balance at September 30, 2024 $ (137,436) $ (700) $ (138,136) (dollars in thousands) Unrealized Gains and Losses on Available- Defined Benefit Pension Items Total Balance at July 1, 2023 $ (176,898) $ (747) $ (177,645) Other comprehensive income (loss) before reclassification (50,900) 0 (50,900) Amounts reclassified from accumulated other comprehensive income (loss) 423 11 434 Net current period other comprehensive income (loss) (50,477) 11 (50,466) Balance at September 30, 2023 $ (227,375) $ (736) $ (228,111) The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the nine months ended September 30, 2024 and 2023, all shown net of tax: (dollars in thousands) Unrealized Gains and Losses on Available- Defined Benefit Pension Items Total Balance at January 1, 2024 $ (154,460) $ (735) $ (155,195) Other comprehensive income (loss) before reclassification 15,825 0 15,825 Amounts reclassified from accumulated other comprehensive income (loss) 1,199 35 1,234 Net current period other comprehensive income (loss) 17,024 35 17,059 Balance at September 30, 2024 $ (137,436) $ (700) $ (138,136) (dollars in thousands) Unrealized Gains and Losses on Available- Defined Benefit Pension Items Total Balance at January 1, 2023 $ (188,154) $ (769) $ (188,923) Other comprehensive income (loss) before reclassification (40,407) 0 (40,407) Amounts reclassified from accumulated other comprehensive income (loss) 1,186 33 1,219 Net current period other comprehensive income (loss) (39,221) 33 (39,188) Balance at September 30, 2023 $ (227,375) $ (736) $ (228,111)
Schedule of Reclassification Accumulated Other Comprehensive Income (loss)	Reclassifications out of other accumulated other comprehensive income (loss) for the three months ended September 30, 2024 are as follows: Details about Amount Affected Line Item (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (488) Interest income Realized gains and (losses) on available-for-sale securities 0 Net securities gains (losses) Tax effect 103 Income tax expense (385) Net of tax Amortization of defined benefit pension items (16) Other expense Tax effect 4 Income tax expense (12) Net of tax Total reclassifications for the period $ (397) Net income Reclassifications out of other accumulated comprehensive income (loss) for the three months ended September 30, 2023 are as follows: Details about Amount Affected Line Item (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (501) Interest income Realized gains and (losses) on available-for-sale securities (35) Net securities gains (losses) Tax effect 113 Income tax expense (423) Net of tax Amortization of defined benefit pension items (15) Other expense Tax effect 4 Income tax expense (11) Net of tax Total reclassifications for the period $ (434) Net income Reclassifications out of accumulated comprehensive income (loss) for the nine months ended September 30, 2024 are as follows: Details about Amount Affected Line Item (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,473) Interest income Realized gains and (losses) on available-for-sale securities (46) Net securities gains (losses) Tax effect 320 Income tax expense (1,199) Net of tax Amortization of defined benefit pension items (47) Other expense Tax effect 12 Income tax expense (35) Net of tax Total reclassifications for the period $ (1,234) Net income Reclassifications out of accumulated other comprehensive income (loss) for the nine months ended September 30, 2023 are as follows: Details about Amount Affected Line Item (dollars in thousands) Amortization of unrealized losses on held-to-maturity securities $ (1,486) Interest income Realized gains and (losses) on available-for-sale securities (16) Net securities gains (losses) Tax effect 316 Income tax expense (1,186) Net of tax Amortization of defined benefit pension items (45) Other expense Tax effect 12 Income tax expense (33) Net of tax Total reclassifications for the period $ (1,219) Net income

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of Maturity Analysis of the Operating Lease Liabilities	The following is a maturity analysis of the operating lease liabilities as of September 30, 2024: Years ending December 31, (in thousands) Operating Lease Obligation 2024 $ 206 2025 822 2026 792 2027 810 2028 770 2029 and thereafter 5,911 Total undiscounted lease payments 9,311 Less imputed interest (2,391) Lease liability $ 6,920 Right-of-use asset $ 6,920
Schedule of Lease Cost	Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands) 2024 2023 2024 2023 Lease cost Operating lease cost $ 198 $ 172 $ 544 $ 561 Short-term lease cost 2 2 6 6 Total lease cost $ 200 $ 174 $ 550 $ 567 Other information Operating cash outflows from operating leases $ 198 $ 172 $ 544 $ 561 Weighted-average remaining lease term - operating leases 7.9 years 6.5 years 7.9 years 6.5 years Weighted average discount rate - operating leases 3.6 % 2.5 % 3.6 % 2.5 %

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) subsidiary	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of wholly owned subsidiaries | subsidiary	1
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity	$ 699,181	$ 654,590	$ 649,793	$ 557,184	$ 591,995	$ 568,887
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity	$ 724,550	$ 713,541	692,760	$ 674,917	$ 661,447	$ 646,100
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity			(532)
Cumulative Effect, Period of Adoption, Adjustment | Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity			$ (532)

SECURITIES - Summary of Availab

SECURITIES - Summary of Available For Sale and Held to Maturity Securities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost	$ 1,171,163,000	$ 1,226,319,000
Gross Unrealized Gain	213,000	183,000
Gross Unrealized Losses	(154,727,000)	(174,774,000)
Allowance for Credit Losses	0	0
Fair Value	1,016,649,000	1,051,728,000
U.S. government sponsored agencies
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost	139,998,000	146,692,000
Gross Unrealized Gain	0	0
Gross Unrealized Losses	(23,330,000)	(27,213,000)
Allowance for Credit Losses	0	0
Fair Value	116,668,000	119,479,000
Mortgage-backed securities: residential
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost	485,128,000	522,275,000
Gross Unrealized Gain	158,000	118,000
Gross Unrealized Losses	(62,219,000)	(74,551,000)
Allowance for Credit Losses	0	0
Fair Value	423,067,000	447,842,000
State and municipal securities
Debt Securities, Available-for-Sale [Abstract]
Amortized Cost	546,037,000	557,352,000
Gross Unrealized Gain	55,000	65,000
Gross Unrealized Losses	(69,178,000)	(73,010,000)
Allowance for Credit Losses	0	0
Fair Value	$ 476,914,000	$ 484,407,000

SECURITIES - Held-to-Maturity S

SECURITIES - Held-to-Maturity Securities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 131,157,000	$ 129,918,000
Allowance for Credit Losses	0	0
Fair Value	118,861,000	119,215,000
State and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	131,157,000	129,918,000
Gross Unrealized Gain	0	0
Gross Unrealized Losses	(12,296,000)	(10,703,000)
Allowance for Credit Losses	0	0
Fair Value	$ 118,861,000	$ 119,215,000

SECURITIES - Additional Informa

SECURITIES - Additional Information (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Unrealized loss of held-to-maturity securities transferred from available-for sale	$ 19,500,000
Unrealized loss of held-to-maturity securities transferred from available-for sale, net of tax	15,400,000
Available-for-sale securities pledged as collateral	592,600,000	$ 792,000,000
Allowance for credit losses, available-for-sale securities	0	0
Allowance for credit losses, held-to-maturity securities	0	0
Accrued interest receivable on available-for-sale debt securities	$ 7,000,000	$ 7,600,000

SECURITIES - Schedule of Securi

SECURITIES - Schedule of Securities By Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost
Due in one year or less	$ 440
Due after one year through five years	8,366
Due after five years through ten years	54,524
Due after ten years	622,705
Total available-for-sale securities, gross	686,035
Mortgage-backed securities	485,128
Amortized Cost	1,171,163	$ 1,226,319
Fair Value
Due in one year or less	439
Due after one year through five years	7,907
Due after five years through ten years	50,804
Due after ten years	534,432
Total available-for-sale securities, gross	593,582
Mortgage-backed securities	423,067
Total securities available-for-sale	1,016,649	1,051,728
Amortized Cost
Due in one year or less	0
Due after one year through five years	0
Due after five years through ten years	0
Due after ten years	131,157
Total held-to-maturity securities, gross	131,157
Mortgage-backed securities	0
Amortized Cost	131,157
Fair Value
Due in one year or less	0
Due after one year through five years	0
Due after five years through ten years	0
Due after ten years	118,861
Total held-to-maturity securities, gross	118,861
Mortgage-backed securities	0
Fair Value	$ 118,861	$ 119,215

SECURITIES - Schedule of Sales

SECURITIES - Schedule of Sales of Securities Available For Sale (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) security	Sep. 30, 2023 USD ($) security	Sep. 30, 2024 USD ($) security	Sep. 30, 2023 USD ($) security
Sales of securities available-for-sale
Proceeds	$ 0	$ 2,876	$ 7,136	$ 102,827
Gross gains	0	0	0	439
Gross losses	$ 0	$ (35)	$ (46)	$ (455)
Number of securities | security	0	6	15	109

SECURITIES - Unrealized Loss An

SECURITIES - Unrealized Loss Analysis on Available-for-Sale and Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Available-for-sale Securities
Less than 12 months, fair value	$ 19,656	$ 31,397
12 months or more, fair value	985,258	1,002,690
Total fair value	1,004,914	1,034,087
Less than 12 months, unrealized losses	396	440
12 Months or more, unrealized losses	154,331	174,334
Total unrealized losses	154,727	174,774
U.S. government sponsored agencies
Schedule of Available-for-sale Securities
Less than 12 months, fair value	0	0
12 months or more, fair value	116,668	119,479
Total fair value	116,668	119,479
Less than 12 months, unrealized losses	0	0
12 Months or more, unrealized losses	23,330	27,213
Total unrealized losses	23,330	27,213
Mortgage-backed securities: residential
Schedule of Available-for-sale Securities
Less than 12 months, fair value	35	52
12 months or more, fair value	418,148	442,765
Total fair value	418,183	442,817
Less than 12 months, unrealized losses	1	0
12 Months or more, unrealized losses	62,218	74,551
Total unrealized losses	62,219	74,551
State and municipal securities
Schedule of Available-for-sale Securities
Less than 12 months, fair value	19,621	31,345
12 months or more, fair value	450,442	440,446
Total fair value	470,063	471,791
Less than 12 months, unrealized losses	395	440
12 Months or more, unrealized losses	68,783	72,570
Total unrealized losses	$ 69,178	$ 73,010

SECURITIES - Held-to-maturity_2

SECURITIES - Held-to-maturity Securities With Unrealized Losses (Details) - State and municipal securities - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Less than 12 months, fair value	$ 0	$ 0
Less than 12 months, unrealized losses	0	0
12 months or more, fair value	118,861	119,215
12 Months or more, unrealized losses	12,296	10,703
Total fair value	118,861	119,215
Unrealized losses	$ 12,296	$ 10,703

SECURITIES - Quantitative Discl

SECURITIES - Quantitative Disclosure of Available For Sale of Securities (Details) - position	Sep. 30, 2024	Dec. 31, 2023
Number of securities with unrealized losses [Abstract]
Less than 12 months	28	41
12 months or more	523	513
Total	551	554
U.S. government sponsored agencies
Number of securities with unrealized losses [Abstract]
Less than 12 months	0	0
12 months or more	17	17
Total	17	17
Mortgage-backed securities: residential
Number of securities with unrealized losses [Abstract]
Less than 12 months	1	1
12 months or more	124	126
Total	125	127
State and municipal securities
Number of securities with unrealized losses [Abstract]
Less than 12 months	27	40
12 months or more	382	370
Total	409	410

SECURITIES - Quantitative Dis_2

SECURITIES - Quantitative Disclosure of Held to Maturity Securities (Details) - position	Sep. 30, 2024	Dec. 31, 2023
Schedule of Held-to-Maturity Securities
Less than 12 months	0	0
12 months or more	41	41
Total	41	41
U.S. government sponsored agencies
Schedule of Held-to-Maturity Securities
Less than 12 months	0	0
12 months or more	0	0
Total	0	0
Mortgage-backed securities: residential
Schedule of Held-to-Maturity Securities
Less than 12 months	0	0
12 months or more	0	0
Total	0	0
State and municipal securities
Schedule of Held-to-Maturity Securities
Less than 12 months	0	0
12 months or more	41	41
Total	41	41

LOANS - Total Loans Outstanding

LOANS - Total Loans Outstanding (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 5,084,910	$ 4,919,997
Percentage of loans receivable	100%	100%
Less: Allowance for credit losses	$ (83,627)	$ (71,972)	$ (80,711)	$ (72,105)	$ (72,058)	$ (72,606)
Net deferred loan fees	(2,920)	(3,463)
Loans, net	4,998,363	4,844,562
Total commercial loans | Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 4,495,426	$ 4,367,788
Percentage of loans receivable	88.40%	88.80%
Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 589,484	$ 552,209
Percentage of loans receivable	11.60%	11.20%
Other consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 103,547	$ 96,022
Percentage of loans receivable	2.10%	1.90%
Commercial and industrial loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 1,492,883	$ 1,420,764
Percentage of loans receivable	29.30%	28.90%
Commercial and industrial loans: | Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for credit losses	$ (42,605)	$ (30,338)	(39,161)	(30,639)	(30,978)	(35,290)
Commercial and industrial loans: | Working capital lines of credit loans | Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 678,079	$ 604,893
Percentage of loans receivable	13.30%	12.30%
Commercial and industrial loans: | Non-working capital loans | Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 814,804	$ 815,871
Percentage of loans receivable	16%	16.60%
Commercial real estate and multi-family residential loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 2,549,850	$ 2,437,534
Percentage of loans receivable	50.10%	49.50%
Commercial real estate and multi-family residential loans: | Construction and land development loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 729,293	$ 634,435
Percentage of loans receivable	14.30%	12.90%
Commercial real estate and multi-family residential loans: | Owner occupied loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 810,453	$ 825,464
Percentage of loans receivable	15.90%	16.80%
Commercial real estate and multi-family residential loans: | Nonowner occupied loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 766,821	$ 724,101
Percentage of loans receivable	15.10%	14.70%
Commercial real estate and multi-family residential loans: | Multifamily loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 243,283	$ 253,534
Percentage of loans receivable	4.80%	5.10%
Agri-business and agricultural loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 358,384	$ 388,764
Percentage of loans receivable	7.10%	7.90%
Agri-business and agricultural loans: | Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for credit losses	$ (3,414)	$ (4,150)	$ (3,668)	$ (4,263)	$ (4,402)	$ (4,429)
Agri-business and agricultural loans: | Loans secured by farmland | Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 157,413	$ 162,890
Percentage of loans receivable	3.10%	3.30%
Agri-business and agricultural loans: | Loans for agricultural production | Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 200,971	$ 225,874
Percentage of loans receivable	4%	4.60%
Other commercial loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 94,309	$ 120,726
Percentage of loans receivable	1.90%	2.50%
Consumer 1-4 family mortgage loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 485,937	$ 456,187
Percentage of loans receivable	9.50%	9.30%
Consumer 1-4 family mortgage loans: | Closed end first mortgage loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 261,462	$ 258,103
Percentage of loans receivable	5.10%	5.20%
Consumer 1-4 family mortgage loans: | Open end and junior lien loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 210,275	$ 189,663
Percentage of loans receivable	4.10%	3.90%
Consumer 1-4 family mortgage loans: | Residential construction and land development loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable before allowance for credit loss	$ 14,200	$ 8,421
Percentage of loans receivable	0.30%	0.20%

LOANS - Additional Information

LOANS - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Receivables [Abstract]
Investment loans excluding accrued interest	$ 20,700	$ 21,500
Residential real estate loans in the process of foreclosure	$ 432	$ 238

ALLOWANCE FOR CREDIT LOSSES A_3

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ 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
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 80,711	$ 72,058	$ 71,972	$ 72,606	$ 72,606
Provision for credit losses	3,059	400	13,059	5,550
Loans charged-off	(231)	(480)	(1,811)	(6,766)	(7,332)
Recoveries	88	127	407	715
Net loans (charged-off) recovered	(143)	(353)	(1,404)	(6,051)
Ending balance	83,627	72,105	83,627	72,105	71,972
Unallocated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	399	351	372	554	554
Provision for credit losses	(36)	98	(9)	(105)
Loans charged-off	0	0	0	0
Recoveries	0	0	0	0
Net loans (charged-off) recovered	0	0	0	0
Ending balance	363	449	363	449	372
Commercial Portfolio Segment | Commercial and Industrial
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	39,161	30,978	30,338	35,290	35,290
Provision for credit losses	3,498	(167)	12,452	1,065
Loans charged-off	(72)	(193)	(278)	(5,844)
Recoveries	18	21	93	128
Net loans (charged-off) recovered	(54)	(172)	(185)	(5,716)
Ending balance	42,605	30,639	42,605	30,639	30,338
Commercial Portfolio Segment | Commercial Real Estate and Multifamily Residential
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	31,687	30,913	31,335	27,394	27,394
Provision for credit losses	(355)	230	784	3,465
Loans charged-off	0	0	(840)	0
Recoveries	26	12	79	296
Net loans (charged-off) recovered	26	12	(761)	296
Ending balance	31,358	31,155	31,358	31,155	31,335
Commercial Portfolio Segment | Agri-business and Agricultural
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	3,668	4,402	4,150	4,429	4,429
Provision for credit losses	(254)	(139)	(736)	(166)
Loans charged-off	0	0	0	0
Recoveries	0	0	0	0
Net loans (charged-off) recovered	0	0	0	0
Ending balance	3,414	4,263	3,414	4,263	4,150
Commercial Portfolio Segment | Other Commercial
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	820	1,120	1,129	917	917
Provision for credit losses	(86)	(102)	(395)	101
Loans charged-off	0	0	0	0
Recoveries	0	0	0	0
Net loans (charged-off) recovered	0	0	0	0
Ending balance	734	1,018	734	1,018	1,129
Consumer Portfolio Segment | Consumer 1-4 Family Mortgage
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	3,586	3,448	3,474	3,001	3,001
Provision for credit losses	(16)	197	73	642
Loans charged-off	(3)	(149)	(25)	(163)
Recoveries	4	3	49	19
Net loans (charged-off) recovered	1	(146)	24	(144)
Ending balance	3,571	3,499	3,571	3,499	3,474
Consumer Portfolio Segment | Other Consumer
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,390	846	1,174	1,021	1,021
Provision for credit losses	308	283	890	548
Loans charged-off	(156)	(138)	(668)	(759)
Recoveries	40	91	186	272
Net loans (charged-off) recovered	(116)	(47)	(482)	(487)
Ending balance	$ 1,582	$ 1,082	$ 1,582	$ 1,082	$ 1,174

ALLOWANCE FOR CREDIT LOSSES A_4

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Additional Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans receivable before allowance for credit loss	$ 5,081,990,000	$ 4,916,534,000
Loan amount of credit quality analysis	250,000
Commitment to lend additional funds with modified loan	694,000
PPP | Pass
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans receivable before allowance for credit loss	$ 1,200,000	$ 1,300,000

ALLOWANCE FOR CREDIT LOSSES A_5

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Risk Category of Loans by Loan Segment and Origination (Details) - USD ($) $ 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
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	$ 489,964		$ 489,964		$ 846,498
Year Two	773,836		773,836		755,972
Year Three	727,143		727,143		558,989
Year Four	507,258		507,258		464,644
Year Five	407,345		407,345		221,160
Prior	338,595		338,595		293,243
Term Total	3,244,141		3,244,141		3,140,506
Revolving	1,837,849		1,837,849		1,776,028
Total	5,081,990		5,081,990		4,916,534
Year One			4		16
Year Two			229		5,753
Year Three			274		179
Year Four			28		186
Year Five			0		480
Prior			866		1
Term Total			1,401		6,615
Revolving			410		717
Total	231	$ 480	1,811	$ 6,766	7,332
Other commercial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	6,715		6,715		7,058
Year Two	10,648		10,648		26,918
Year Three	30,858		30,858		33,247
Year Four	3,661		3,661		13,684
Year Five	11,851		11,851		90
Prior	7,611		7,611		9,751
Term Total	71,344		71,344		90,748
Revolving	22,872		22,872		29,819
Total	94,216		94,216		120,567
Working capital lines of credit loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			94		75
Year Four			0		0
Year Five			0		139
Prior			0		0
Term Total			94		214
Revolving			136		327
Total			230		541
Working capital lines of credit loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		193
Year Two	3,231		3,231		2,076
Year Three	42,735		42,735		2,214
Year Four	1,824		1,824		1,132
Year Five	1,018		1,018		125
Prior	269		269		50
Term Total	49,077		49,077		5,790
Revolving	628,824		628,824		599,100
Total	677,901		677,901		604,890
Non-working capital loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		5,445
Year Three			0		0
Year Four			0		178
Year Five			0		129
Prior			0		0
Term Total			0		5,752
Revolving			48		48
Total			48		5,800
Non-working capital loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	115,982		115,982		209,448
Year Two	172,198		172,198		237,521
Year Three	186,235		186,235		87,888
Year Four	70,189		70,189		57,096
Year Five	44,516		44,516		31,292
Prior	35,807		35,807		15,035
Term Total	624,927		624,927		638,280
Revolving	189,423		189,423		177,138
Total	814,350		814,350		815,418
Construction and land development loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			0		0
Year Four			0		0
Year Five			0		0
Prior			0		0
Term Total			0		0
Revolving			0		0
Total			0		0
Construction and land development loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	26,725		26,725		50,693
Year Two	78,524		78,524		15,558
Year Three	6,339		6,339		17,655
Year Four	46,776		46,776		0
Year Five	0		0		177
Prior	153		153		0
Term Total	158,517		158,517		84,083
Revolving	568,718		568,718		547,570
Total	727,235		727,235		631,653
Owner occupied loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			0		0
Year Four			0		0
Year Five			0		0
Prior			840		0
Term Total			840		0
Revolving			0		0
Total			840		0
Owner occupied loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	55,403		55,403		152,370
Year Two	140,255		140,255		133,786
Year Three	139,853		139,853		164,918
Year Four	151,227		151,227		133,881
Year Five	122,021		122,021		63,154
Prior	142,715		142,715		121,812
Term Total	751,474		751,474		769,921
Revolving	58,462		58,462		55,027
Total	809,936		809,936		824,948
Nonowner occupied loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			0		0
Year Four			0		0
Year Five			0		0
Prior			0		0
Term Total			0		0
Revolving			0		0
Total			0		0
Nonowner occupied loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	108,277		108,277		128,136
Year Two	139,545		139,545		158,415
Year Three	152,799		152,799		118,839
Year Four	113,614		113,614		134,050
Year Five	121,272		121,272		87,288
Prior	80,108		80,108		69,001
Term Total	715,615		715,615		695,729
Revolving	50,584		50,584		27,860
Total	766,199		766,199		723,589
Multifamily loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			0		0
Year Four			0		0
Year Five			0		0
Prior			0		0
Term Total			0		0
Revolving			0		0
Total			0		0
Multifamily loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	82,709		82,709		110,625
Year Two	61,825		61,825		23,315
Year Three	22,110		22,110		9,042
Year Four	8,868		8,868		35,648
Year Five	29,457		29,457		13,971
Prior	9,907		9,907		14,609
Term Total	214,876		214,876		207,210
Revolving	28,061		28,061		45,987
Total	242,937		242,937		253,197
Loans secured by farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			0		0
Year Four			0		0
Year Five			0		0
Prior			0		0
Term Total			0		0
Revolving			0		0
Total			0		0
Loans secured by farmland | Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	8,437		8,437		24,503
Year Two	22,063		22,063		32,060
Year Three	30,104		30,104		25,308
Year Four	23,670		23,670		27,924
Year Five	25,940		25,940		9,104
Prior	21,227		21,227		19,260
Term Total	131,441		131,441		138,159
Revolving	25,973		25,973		24,724
Total	157,414		157,414		162,883
Loans for agricultural production
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			0		0
Year Four			0		0
Year Five			0		0
Prior			0		0
Term Total			0		0
Revolving			0		0
Total			0		0
Loans for agricultural production | Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	14,238		14,238		28,657
Year Two	28,084		28,084		13,589
Year Three	21,946		21,946		27,362
Year Four	25,157		25,157		25,504
Year Five	22,259		22,259		3,533
Prior	3,807		3,807		10,429
Term Total	115,491		115,491		109,074
Revolving	85,584		85,584		116,906
Total	201,075		201,075		225,980
Other commercial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			0		0
Year Four			0		0
Year Five			0		0
Prior			0		0
Term Total			0		0
Revolving			0		0
Total			0		0
Closed end first mortgage loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			0		0
Year Four			0		0
Year Five			0		0
Prior			0		0
Term Total			0		0
Revolving			0		0
Total			0		0
Closed end first mortgage loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	28,348		28,348		74,230
Year Two	69,459		69,459		61,559
Year Three	57,600		57,600		50,596
Year Four	46,398		46,398		26,688
Year Five	22,711		22,711		8,238
Prior	30,367		30,367		28,103
Term Total	254,883		254,883		249,414
Revolving	6,217		6,217		8,330
Total	261,100		261,100		257,744
Open end and junior lien loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		50
Year Three			22		14
Year Four			0		0
Year Five			0		0
Prior			0		0
Term Total			22		64
Revolving			3		99
Total			25		163
Open end and junior lien loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	17,601		17,601		25,457
Year Two	19,205		19,205		29,785
Year Three	20,546		20,546		8,985
Year Four	6,040		6,040		1,889
Year Five	1,137		1,137		2,312
Prior	3,129		3,129		2,016
Term Total	67,658		67,658		70,444
Revolving	144,598		144,598		121,128
Total	212,256		212,256		191,572
Residential construction loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			0		0
Year Two			0		0
Year Three			0		0
Year Four			0		0
Year Five			0		0
Prior			0		0
Term Total			0		0
Revolving			0		0
Total			0		0
Residential construction loans: | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	5,602		5,602		1,525
Year Two	2,790		2,790		2,982
Year Three	2,097		2,097		1,515
Year Four	1,410		1,410		839
Year Five	777		777		263
Prior	1,432		1,432		1,220
Term Total	14,108		14,108		8,344
Revolving	0		0		0
Total	14,108		14,108		8,344
Other consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Year One			4		16
Year Two			229		258
Year Three			158		90
Year Four			28		8
Year Five			0		212
Prior			26		1
Term Total			445		585
Revolving			223		243
Total			668		828
Other consumer loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	19,927		19,927		33,603
Year Two	26,009		26,009		18,408
Year Three	13,921		13,921		11,420
Year Four	8,424		8,424		6,309
Year Five	4,386		4,386		1,613
Prior	2,063		2,063		1,957
Term Total	74,730		74,730		73,310
Revolving	28,533		28,533		22,439
Total	103,263		103,263		95,749
Pass | Other commercial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	6,715		6,715		7,058
Year Two	10,648		10,648		26,918
Year Three	30,858		30,858		33,247
Year Four	3,661		3,661		13,684
Year Five	11,851		11,851		90
Prior	5,711		5,711		7,332
Term Total	69,444		69,444		88,329
Revolving	22,872		22,872		29,819
Total	92,316		92,316		118,148
Pass | Working capital lines of credit loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		193
Year Two	141		141		1,876
Year Three	1,730		1,730		2,214
Year Four	1,824		1,824		1,132
Year Five	773		773		0
Prior	0		0		50
Term Total	4,468		4,468		5,465
Revolving	556,307		556,307		532,086
Total	560,775		560,775		537,551
Pass | Non-working capital loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	111,883		111,883		199,071
Year Two	164,110		164,110		224,333
Year Three	173,692		173,692		85,273
Year Four	67,117		67,117		49,999
Year Five	38,804		38,804		28,773
Prior	32,074		32,074		10,501
Term Total	587,680		587,680		597,950
Revolving	182,203		182,203		171,264
Total	769,883		769,883		769,214
Pass | Construction and land development loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	26,122		26,122		50,693
Year Two	78,524		78,524		15,558
Year Three	6,339		6,339		17,655
Year Four	46,776		46,776		0
Year Five	0		0		177
Prior	153		153		0
Term Total	157,914		157,914		84,083
Revolving	566,886		566,886		547,570
Total	724,800		724,800		631,653
Pass | Owner occupied loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	48,999		48,999		144,411
Year Two	138,425		138,425		132,850
Year Three	124,911		124,911		156,680
Year Four	144,352		144,352		132,407
Year Five	119,933		119,933		61,415
Prior	138,956		138,956		118,406
Term Total	715,576		715,576		746,169
Revolving	58,462		58,462		40,288
Total	774,038		774,038		786,457
Pass | Nonowner occupied loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	108,277		108,277		123,633
Year Two	123,755		123,755		158,415
Year Three	152,690		152,690		112,582
Year Four	107,647		107,647		134,050
Year Five	121,272		121,272		87,288
Prior	80,108		80,108		66,755
Term Total	693,749		693,749		682,723
Revolving	50,584		50,584		27,860
Total	744,333		744,333		710,583
Pass | Multifamily loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	39,959		39,959		90,954
Year Two	61,825		61,825		23,315
Year Three	21,799		21,799		9,042
Year Four	8,868		8,868		35,648
Year Five	29,457		29,457		13,971
Prior	7,714		7,714		14,609
Term Total	169,622		169,622		187,539
Revolving	28,061		28,061		45,987
Total	197,683		197,683		233,526
Pass | Loans secured by farmland | Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	8,437		8,437		24,503
Year Two	22,063		22,063		32,060
Year Three	30,104		30,104		25,308
Year Four	23,670		23,670		27,924
Year Five	25,940		25,940		9,104
Prior	21,147		21,147		19,160
Term Total	131,361		131,361		138,059
Revolving	25,973		25,973		24,724
Total	157,334		157,334		162,783
Pass | Loans for agricultural production | Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	14,238		14,238		28,657
Year Two	28,084		28,084		13,589
Year Three	21,946		21,946		27,175
Year Four	24,986		24,986		25,504
Year Five	22,259		22,259		3,533
Prior	3,807		3,807		10,429
Term Total	115,320		115,320		108,887
Revolving	85,084		85,084		116,406
Total	200,404		200,404		225,293
Pass | Closed end first mortgage loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	9,358		9,358		9,910
Year Two	10,486		10,486		10,541
Year Three	9,391		9,391		12,486
Year Four	11,531		11,531		8,614
Year Five	6,485		6,485		3,924
Prior	5,381		5,381		4,625
Term Total	52,632		52,632		50,100
Revolving	6,217		6,217		8,330
Total	58,849		58,849		58,430
Pass | Open end and junior lien loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	47		47		557
Year Two	751		751		137
Year Three	0		0		491
Year Four	451		451		335
Year Five	0		0		0
Prior	5		5		6
Term Total	1,254		1,254		1,526
Revolving	11,476		11,476		8,689
Total	12,730		12,730		10,215
Pass | Other consumer loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	78		78		1,082
Year Two	979		979		789
Year Three	254		254		1,391
Year Four	1,011		1,011		301
Year Five	40		40		0
Prior	0		0		0
Term Total	2,362		2,362		3,563
Revolving	18,308		18,308		11,894
Total	20,670		20,670		15,457
Special Mention | Other commercial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		0
Year Two	0		0		0
Year Three	0		0		0
Year Four	0		0		0
Year Five	0		0		0
Prior	1,900		1,900		2,419
Term Total	1,900		1,900		2,419
Revolving	0		0		0
Total	1,900		1,900		2,419
Special Mention | Working capital lines of credit loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		0
Year Two	0		0		0
Year Three	0		0		0
Year Four	0		0		0
Year Five	0		0		0
Prior	0		0		0
Term Total	0		0		0
Revolving	49,662		49,662		46,498
Total	49,662		49,662		46,498
Special Mention | Non-working capital loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	2,998		2,998		4,038
Year Two	2,783		2,783		9,577
Year Three	9,670		9,670		1,051
Year Four	1,892		1,892		2,498
Year Five	441		441		2,306
Prior	3,014		3,014		4,298
Term Total	20,798		20,798		23,768
Revolving	6,753		6,753		5,477
Total	27,551		27,551		29,245
Special Mention | Construction and land development loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	603		603
Year Two	0		0
Year Three	0		0
Year Four	0		0
Year Five	0		0
Prior	0		0
Term Total	603		603
Revolving	1,832		1,832
Total	2,435		2,435
Special Mention | Owner occupied loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	6,404		6,404		7,597
Year Two	1,501		1,501		686
Year Three	14,942		14,942		4,913
Year Four	3,330		3,330		0
Year Five	626		626		1,394
Prior	3,436		3,436		2,245
Term Total	30,239		30,239		16,835
Revolving	0		0		14,739
Total	30,239		30,239		31,574
Special Mention | Nonowner occupied loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		4,503
Year Two	15,790		15,790		0
Year Three	109		109		6,257
Year Four	5,967		5,967		0
Year Five	0		0		0
Prior	0		0		2,246
Term Total	21,866		21,866		13,006
Revolving	0		0		0
Total	21,866		21,866		13,006
Special Mention | Multifamily loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	42,750		42,750		19,671
Year Two	0		0		0
Year Three	311		311		0
Year Four	0		0		0
Year Five	0		0		0
Prior	2,193		2,193		0
Term Total	45,254		45,254		19,671
Revolving	0		0		0
Total	45,254		45,254		19,671
Special Mention | Loans for agricultural production | Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		0
Year Two	0		0		0
Year Three	0		0		187
Year Four	171		171		0
Year Five	0		0		0
Prior	0		0		0
Term Total	171		171		187
Revolving	500		500		500
Total	671		671		687
Special Mention | Closed end first mortgage loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	124		124		0
Year Two	228		228		0
Year Three	167		167		0
Year Four	66		66		519
Year Five	0		0		0
Prior	0		0		0
Term Total	585		585		519
Revolving	0		0		0
Total	585		585		519
Special Mention | Open end and junior lien loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0
Year Two	0		0
Year Three	0		0
Year Four	0		0
Year Five	315		315
Prior	0		0
Term Total	315		315
Revolving	0		0
Total	315		315
Special Mention | Other consumer loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0
Year Two	0		0
Year Three	475		475
Year Four	0		0
Year Five	184		184
Prior	0		0
Term Total	659		659
Revolving	0		0
Total	659		659
Substandard | Working capital lines of credit loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		0
Year Two	0		0		200
Year Three	1,011		1,011		0
Year Four	0		0		0
Year Five	245		245		125
Prior	269		269		0
Term Total	1,525		1,525		325
Revolving	22,855		22,855		20,516
Total	24,380		24,380		20,841
Substandard | Non-working capital loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		3,754
Year Two	3,269		3,269		1,612
Year Three	1,608		1,608		683
Year Four	134		134		3,892
Year Five	4,400		4,400		51
Prior	673		673		218
Term Total	10,084		10,084		10,210
Revolving	467		467		397
Total	10,551		10,551		10,607
Substandard | Owner occupied loans | Commercial Real Estate and Multifamily Residential
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		362
Year Two	329		329		250
Year Three	0		0		3,325
Year Four	3,545		3,545		1,474
Year Five	1,462		1,462		345
Prior	323		323		1,161
Term Total	5,659		5,659		6,917
Revolving	0		0		0
Total	5,659		5,659		6,917
Substandard | Loans secured by farmland | Agri-business and agricultural loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		0
Year Two	0		0		0
Year Three	0		0		0
Year Four	0		0		0
Year Five	0		0		0
Prior	80		80		100
Term Total	80		80		100
Revolving	0		0		0
Total	80		80		100
Substandard | Closed end first mortgage loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		87
Year Two	86		86		0
Year Three	322		322		96
Year Four	90		90		123
Year Five	0		0		0
Prior	219		219		253
Term Total	717		717		559
Revolving	0		0		0
Total	717		717		559
Substandard | Open end and junior lien loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		108
Year Two	105		105		0
Year Three	0		0		23
Year Four	18		18		0
Year Five	0		0		26
Prior	81		81		48
Term Total	204		204		205
Revolving	180		180		68
Total	384		384		273
Substandard | Other consumer loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0		40
Year Two	181		181		34
Year Three	44		44		35
Year Four	86		86		0
Year Five	17		17		2
Prior	0		0		0
Term Total	328		328		111
Revolving	0		0		0
Total	328		328		111
Doubtful | Working capital lines of credit loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0
Year Two	3,090		3,090
Year Three	39,994		39,994
Year Four	0		0
Year Five	0		0
Prior	0		0
Term Total	43,084		43,084
Revolving	0		0
Total	43,084		43,084
Doubtful | Non-working capital loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0		0
Year Two	227		227
Year Three	0		0
Year Four	540		540
Year Five	416		416
Prior	0		0
Term Total	1,183		1,183
Revolving	0		0
Total	1,183		1,183
Not Rated | Non-working capital loans | Commercial and industrial loans:
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	1,101		1,101		2,585
Year Two	1,809		1,809		1,999
Year Three	1,265		1,265		881
Year Four	506		506		707
Year Five	455		455		162
Prior	46		46		18
Term Total	5,182		5,182		6,352
Revolving	0		0		0
Total	5,182		5,182		6,352
Not Rated | Closed end first mortgage loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	18,866		18,866		64,233
Year Two	58,659		58,659		51,018
Year Three	47,720		47,720		38,014
Year Four	34,711		34,711		17,432
Year Five	16,226		16,226		4,314
Prior	24,767		24,767		23,225
Term Total	200,949		200,949		198,236
Revolving	0		0		0
Total	200,949		200,949		198,236
Not Rated | Open end and junior lien loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	17,554		17,554		24,792
Year Two	18,349		18,349		29,648
Year Three	20,546		20,546		8,471
Year Four	5,571		5,571		1,554
Year Five	822		822		2,286
Prior	3,043		3,043		1,962
Term Total	65,885		65,885		68,713
Revolving	132,942		132,942		112,371
Total	198,827		198,827		181,084
Not Rated | Residential construction loans: | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	5,602		5,602		1,525
Year Two	2,790		2,790		2,982
Year Three	2,097		2,097		1,515
Year Four	1,410		1,410		839
Year Five	777		777		263
Prior	1,432		1,432		1,220
Term Total	14,108		14,108		8,344
Revolving	0		0		0
Total	14,108		14,108		8,344
Not Rated | Other consumer loans | Consumer 1-4 Family Mortgage
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	19,849		19,849		32,481
Year Two	24,849		24,849		17,585
Year Three	13,148		13,148		9,994
Year Four	7,327		7,327		6,008
Year Five	4,145		4,145		1,611
Prior	2,063		2,063		1,957
Term Total	71,381		71,381		69,636
Revolving	10,225		10,225		10,545
Total	$ 81,606		$ 81,606		$ 80,181

ALLOWANCE FOR CREDIT LOSSES A_6

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Aging Of The Amortized Cost In Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	$ 5,081,990	$ 4,916,534
Total Nonaccrual	57,539	15,685
Nonaccrual With No Allowance For Credit Loss	1,582	1,901
Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	5,023,529	4,897,462
30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	827	3,360
Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	95	27
Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	5,024,451	4,900,849
Commercial and industrial loans: | Working capital lines of credit loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	677,901	604,890
Total Nonaccrual	45,413	2,654
Nonaccrual With No Allowance For Credit Loss	596	0
Commercial and industrial loans: | Working capital lines of credit loans | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	632,488	602,236
Commercial and industrial loans: | Working capital lines of credit loans | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Commercial and industrial loans: | Working capital lines of credit loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial and industrial loans: | Working capital lines of credit loans | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	632,488	602,236
Commercial and industrial loans: | Non-working capital loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	814,350	815,418
Total Nonaccrual	8,826	8,741
Nonaccrual With No Allowance For Credit Loss	86	244
Commercial and industrial loans: | Non-working capital loans | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	805,427	805,305
Commercial and industrial loans: | Non-working capital loans | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	97	1,372
Commercial and industrial loans: | Non-working capital loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial and industrial loans: | Non-working capital loans | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	805,524	806,677
Commercial Real Estate and Multifamily Residential | Construction and land development loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	727,235	631,653
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Commercial Real Estate and Multifamily Residential | Construction and land development loans | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	727,235	631,653
Commercial Real Estate and Multifamily Residential | Construction and land development loans | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Commercial Real Estate and Multifamily Residential | Construction and land development loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multifamily Residential | Construction and land development loans | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	727,235	631,653
Commercial Real Estate and Multifamily Residential | Owner occupied loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	809,936	824,948
Total Nonaccrual	1,791	3,247
Nonaccrual With No Allowance For Credit Loss	329	1,161
Commercial Real Estate and Multifamily Residential | Owner occupied loans | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	808,145	821,701
Commercial Real Estate and Multifamily Residential | Owner occupied loans | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Commercial Real Estate and Multifamily Residential | Owner occupied loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multifamily Residential | Owner occupied loans | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	808,145	821,701
Commercial Real Estate and Multifamily Residential | Nonowner occupied loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	766,199	723,589
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Commercial Real Estate and Multifamily Residential | Nonowner occupied loans | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	766,199	723,589
Commercial Real Estate and Multifamily Residential | Nonowner occupied loans | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Commercial Real Estate and Multifamily Residential | Nonowner occupied loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multifamily Residential | Nonowner occupied loans | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	766,199	723,589
Commercial Real Estate and Multifamily Residential | Multifamily loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	242,937	253,197
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Commercial Real Estate and Multifamily Residential | Multifamily loans | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	242,937	253,197
Commercial Real Estate and Multifamily Residential | Multifamily loans | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Commercial Real Estate and Multifamily Residential | Multifamily loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Commercial Real Estate and Multifamily Residential | Multifamily loans | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	242,937	253,197
Agri-business and agricultural loans: | Loans secured by farmland
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	157,414	162,883
Total Nonaccrual	80	100
Nonaccrual With No Allowance For Credit Loss	0	0
Agri-business and agricultural loans: | Loans secured by farmland | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	157,334	162,783
Agri-business and agricultural loans: | Loans secured by farmland | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Agri-business and agricultural loans: | Loans secured by farmland | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Agri-business and agricultural loans: | Loans secured by farmland | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	157,334	162,783
Agri-business and agricultural loans: | Loans for agricultural production
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	201,075	225,980
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Agri-business and agricultural loans: | Loans for agricultural production | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	201,075	225,980
Agri-business and agricultural loans: | Loans for agricultural production | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Agri-business and agricultural loans: | Loans for agricultural production | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Agri-business and agricultural loans: | Loans for agricultural production | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	201,075	225,980
Agri-business and agricultural loans: | Other commercial loans:
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	94,216	120,567
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Agri-business and agricultural loans: | Other commercial loans: | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	94,216	120,567
Agri-business and agricultural loans: | Other commercial loans: | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Agri-business and agricultural loans: | Other commercial loans: | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Agri-business and agricultural loans: | Other commercial loans: | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	94,216	120,567
Consumer 1-4 Family Mortgage | Closed end first mortgage loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	261,100	257,744
Total Nonaccrual	717	559
Nonaccrual With No Allowance For Credit Loss	170	329
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	260,271	256,016
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	86	1,142
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	26	27
Consumer 1-4 Family Mortgage | Closed end first mortgage loans | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	260,383	257,185
Consumer 1-4 Family Mortgage | Open end and junior lien loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	212,256	191,572
Total Nonaccrual	384	272
Nonaccrual With No Allowance For Credit Loss	384	164
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	211,534	190,956
Consumer 1-4 Family Mortgage | Open end and junior lien loans | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	269	344
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	69	0
Consumer 1-4 Family Mortgage | Open end and junior lien loans | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	211,872	191,300
Consumer 1-4 Family Mortgage | Residential construction loans:
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	14,108	8,344
Total Nonaccrual	0	0
Nonaccrual With No Allowance For Credit Loss	0	0
Consumer 1-4 Family Mortgage | Residential construction loans: | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	14,108	8,344
Consumer 1-4 Family Mortgage | Residential construction loans: | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	0	0
Consumer 1-4 Family Mortgage | Residential construction loans: | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Consumer 1-4 Family Mortgage | Residential construction loans: | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	14,108	8,344
Consumer 1-4 Family Mortgage | Other consumer loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	103,263	95,749
Total Nonaccrual	328	112
Nonaccrual With No Allowance For Credit Loss	17	3
Consumer 1-4 Family Mortgage | Other consumer loans | Loans Not Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	102,560	95,135
Consumer 1-4 Family Mortgage | Other consumer loans | 30-89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	375	502
Consumer 1-4 Family Mortgage | Other consumer loans | Greater than 89 Days Past Due and Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 Days Past Due and Accruing	0	0
Consumer 1-4 Family Mortgage | Other consumer loans | Total Accruing
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans	$ 102,935	$ 95,637

ALLOWANCE FOR CREDIT LOSSES A_7

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Amortized Cost Basis Of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Collateral Dependent Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	$ 1,759	$ 1,408
General Business  Assets	74,787	12,230
Other	711	1,673
Total	77,257	15,311
Commercial and industrial loans: | Working capital lines of credit loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	50	50
General Business  Assets	61,463	2,454
Other	449	0
Total	61,962	2,504
Commercial and industrial loans: | Non-working capital loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	285	40
General Business  Assets	9,319	8,202
Other	79	400
Total	9,683	8,642
Commercial Real Estate and Multifamily Residential | Owner occupied loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	323	595
General Business  Assets	3,925	1,474
Other	0	1,161
Total	4,248	3,230
Agri-business and agricultural loans: | Loans secured by farmland
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	0	0
General Business  Assets	80	100
Other	0	0
Total	80	100
Consumer 1-4 Family Mortgage | Closed end first mortgage loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	717	559
General Business  Assets	0	0
Other		0
Total	717	559
Consumer 1-4 Family Mortgage | Open end and junior lien loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	384	164
General Business  Assets	0	0
Other	0	0
Total	384	164
Consumer 1-4 Family Mortgage | Residential construction and land development loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	0
General Business  Assets	0
Other	0
Total	0
Consumer 1-4 Family Mortgage | Other consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Real Estate	0	0
General Business  Assets	0	0
Other	183	112
Total	$ 183	$ 112

ALLOWANCE FOR CREDIT LOSSES A_8

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Loan Modifications (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($) loan	Sep. 30, 2023 USD ($) loan
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Class of Financing Receivable	0.06%	0.09%
Total Modifications
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 2,931	$ 4,527
Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	931	931
Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	0	1,596
Combination Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 2,000	$ 2,000
Commercial and industrial loans:
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Class of Financing Receivable	0.21%	0.32%
Commercial and industrial loans: | Total Modifications
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 2,931	$ 4,527
Commercial and industrial loans: | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 931	$ 931
Weighted Average Interest Rate Reduction	8.15%	7.84%
Commercial and industrial loans: | Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 0	$ 1,596
Commercial and industrial loans: | Combination Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	2,000	2,000
Commercial and industrial loans: | Principal Forgiveness
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 0	$ 9,380
Commercial and industrial loans: | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Weighted Average Term Extension	70 months	44 months
Commercial and industrial loans: | Working capital lines of credit loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Class of Financing Receivable	0.16%	0.16%
Commercial and industrial loans: | Working capital lines of credit loans | Total Modifications
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 931	$ 931
Commercial and industrial loans: | Working capital lines of credit loans | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 931	$ 931
Weighted Average Interest Rate Reduction	7.50%	7.50%
Commercial and industrial loans: | Working capital lines of credit loans | Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 0	$ 0
Commercial and industrial loans: | Working capital lines of credit loans | Combination Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	0	0
Commercial and industrial loans: | Working capital lines of credit loans | Principal Forgiveness
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 0	$ 0
Commercial and industrial loans: | Non-working capital loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Class of Financing Receivable	0.25%	0.44%
Loans modified In troubled debt restructured loans	$ 11,000	$ 11,000
Commercial and industrial loans: | Non-working capital loans | Total Modifications
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	2,000	3,596
Commercial and industrial loans: | Non-working capital loans | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 0	$ 0
Weighted Average Interest Rate Reduction	8.50%	7.87%
Number of loans | loan	1	1
Commercial and industrial loans: | Non-working capital loans | Combination Principal Forgiveness, Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 0	$ 1,596
Commercial and industrial loans: | Non-working capital loans | Combination Interest Rate Reduction, Term Extension and Payment Delay
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	2,000	2,000
Commercial and industrial loans: | Non-working capital loans | Principal Forgiveness
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Modifications	$ 0	9,380
Loans modified, charged off		$ 9,300
Commercial and industrial loans: | Non-working capital loans | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Weighted Average Term Extension	180 months	58 months
Amortization variable rate period modification		40 months
Amortization fixed rate period modification		60 months
Amortization monthly period modification		480 months
Amortization period modification	10 years	10 years

BORROWINGS - Long-term Borrowin

BORROWINGS - Long-term Borrowings (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Federal Funds purchased	$ 30,000	$ 0
Federal Home Loan Bank Of Indianapolis Notes One Point Six One Percentage Due January Seven Two Thousand Twenty
Debt Instrument [Line Items]
Interest rate		5.55%
FHLB bullet advance	$ 0	$ 50,000

BORROWINGS - Revolving Credit A

BORROWINGS - Revolving Credit Agreement (Details) - USD ($)	Oct. 02, 2024	Sep. 30, 2024	Dec. 31, 2023
Unsecured Revolving Credit Agreement | Working capital lines of credit loans | Subsequent Event
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 30,000,000
Debt instrument, term	1 year
Unsecured Revolving Credit Agreement
Line of Credit Facility [Line Items]
Federal Home Loan Bank advances		$ 0	$ 0

FAIR VALUE DISCLOSURES - Additi

FAIR VALUE DISCLOSURES - Additional Information (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2024 USD ($) prepaymentSpeed	Dec. 31, 2023 prepaymentSpeed
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	3.70%
Mortgage servicing rights	$ 1,900,000
Weighted average maturity of residential mortgages	20 years
Qualitative information used to estimate fair value | prepaymentSpeed	160	148
Discount rate used to estimate fair value		10.50%
Minimum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Amount of variance	$ 100,000
Discount rate used to estimate fair value	10%
Minimum | Commercial Real Estates | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	30%
Minimum | Inventory Finished Goods | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	40%
Minimum | Finished Goods | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	40%
Minimum | Inventory Work In Process | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	60%
Minimum | Equipment | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	20%
Minimum | Marketable Securities | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	10%
Maximum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Discount rate used to estimate fair value	12%
Maximum | Commercial Real Estates | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	50%
Maximum | Inventory Finished Goods | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	60%
Maximum | Finished Goods | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	60%
Maximum | Inventory Work In Process | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	100%
Maximum | Equipment | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	50%
Maximum | Marketable Securities | Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	30%
Municipal Notes | Minimum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	(5.00%)
Municipal Notes | Maximum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	5%
US Government Agencies Short-term Debt Securities | Minimum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	(3.00%)
US Government Agencies Short-term Debt Securities | Maximum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	3%
U.S. Treasury securities | Minimum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	(1.00%)
U.S. Treasury securities | Maximum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of variance	1%

FAIR VALUE DISCLOSURES - Assets

FAIR VALUE DISCLOSURES - Assets and Liabilities Measured At Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets:
Total securities available-for-sale	$ 1,016,649	$ 1,051,728
Mortgage banking derivative	20,399	27,189
Liabilities:
Mortgage banking derivative	20,400	27,190
Fair Value, Measurements, Recurring
Assets:
U.S. government sponsored agency securities	116,668	119,479
Mortgage-backed securities: residential	423,067	447,842
State and municipal securities	476,914	484,407
Total securities available-for-sale	1,016,649	1,051,728
Mortgage banking derivative	137	47
Interest rate swap derivative	20,399	27,189
Total assets	1,037,185	1,078,964
Liabilities:
Mortgage banking derivative	2	11
Interest rate swap derivative	20,400	27,190
Total liabilities	20,402	27,201
Level 1 | Fair Value, Measurements, Recurring
Assets:
U.S. government sponsored agency securities	0	0
Mortgage-backed securities: residential	0	0
State and municipal securities	0	0
Total securities available-for-sale	0	0
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total assets	0	0
Liabilities:
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total liabilities	0	0
Level 2 | Fair Value, Measurements, Recurring
Assets:
U.S. government sponsored agency securities	116,668	119,479
Mortgage-backed securities: residential	423,067	447,842
State and municipal securities	473,823	482,127
Total securities available-for-sale	1,013,558	1,049,448
Mortgage banking derivative	137	47
Interest rate swap derivative	20,399	27,189
Total assets	1,034,094	1,076,684
Liabilities:
Mortgage banking derivative	2	11
Interest rate swap derivative	20,400	27,190
Total liabilities	20,402	27,201
Level 3 | Fair Value, Measurements, Recurring
Assets:
U.S. government sponsored agency securities	0	0
Mortgage-backed securities: residential	0	0
State and municipal securities	3,091	2,280
Total securities available-for-sale	3,091	2,280
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total assets	3,091	2,280
Liabilities:
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total liabilities	$ 0	$ 0

FAIR VALUE DISCLOSURES - Asse_2

FAIR VALUE DISCLOSURES - Assets Measured at Fair Value on a Nonrecurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 31,840	$ 5,350
Other real estate owned	384	384
Total assets	32,224	5,734
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Other real estate owned	0	0
Total assets	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Other real estate owned	0	0
Total assets	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	31,840	5,350
Other real estate owned	384	384
Total assets	32,224	5,734
Commercial and industrial loans: | Working capital lines of credit loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	28,318	1,263
Commercial and industrial loans: | Working capital lines of credit loans | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial and industrial loans: | Working capital lines of credit loans | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial and industrial loans: | Working capital lines of credit loans | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	28,318	1,263
Commercial and industrial loans: | Non-working capital loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	2,986	3,374
Commercial and industrial loans: | Non-working capital loans | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial and industrial loans: | Non-working capital loans | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial and industrial loans: | Non-working capital loans | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	2,986	3,374
Commercial Real Estate and Multifamily Residential | Owner occupied loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	467	682
Commercial Real Estate and Multifamily Residential | Owner occupied loans | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial Real Estate and Multifamily Residential | Owner occupied loans | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Commercial Real Estate and Multifamily Residential | Owner occupied loans | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	467	682
Agri-business and agricultural loans | Loans secured by farmland
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	69	31
Agri-business and agricultural loans | Loans secured by farmland | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Agri-business and agricultural loans | Loans secured by farmland | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Agri-business and agricultural loans | Loans secured by farmland | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 69	$ 31

FAIR VALUE DISCLOSURES - Valuat

FAIR VALUE DISCLOSURES - Valuation Methodology and Unobservable Inputs for Level 3 Assets (Details) - Fair Value, Measurements, Nonrecurring $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 31,840	$ 5,350
Commercial and industrial loans: | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 31,304	$ 4,637
Commercial and industrial loans: | Average | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.74	0.64
Commercial and industrial loans: | Minimum | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.35	0.09
Commercial and industrial loans: | Maximum | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.99	0.99
Commercial Real Estate and Multifamily Residential | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 467	$ 682
Commercial Real Estate and Multifamily Residential | Average | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.68	0.37
Commercial Real Estate and Multifamily Residential | Minimum | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs		0.09
Commercial Real Estate and Multifamily Residential | Maximum | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs		0.69
Agri-business and agricultural loans | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 69	$ 31
Agri-business and agricultural loans | Average | Collateral based measurements | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.13	0.69
Other Real Estate Owned | Appraisals | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 384	$ 384
Other Real Estate Owned | Average | Appraisals | Discount to reflect current market conditions and ultimate collectability
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.36	0.36

FAIR VALUE DISCLOSURES - Estima

FAIR VALUE DISCLOSURES - Estimated Fair Values And The Related Carrying Values Of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financial Assets:
Securities available-for-sale, at fair value	$ 1,016,649	$ 1,051,728
Securities held-to-maturity	118,861	119,215
Financial Liabilities:
Federal Funds purchased	30,000
Carrying Value
Financial Assets:
Cash and cash equivalents	160,190	151,824
Securities available-for-sale, at fair value	1,016,649	1,051,728
Securities held-to-maturity	131,157	129,918
Real estate mortgages held-for-sale	3,148	1,158
Loans, net	4,998,363	4,844,562
Mortgage banking derivative	137	47
Interest rate swap derivative	20,399	27,189
Federal Reserve and Federal Home Loan Bank Stock	21,420	21,420
Accrued interest receivable	28,471	30,011
Financial Liabilities:
Certificates of deposit	1,002,913	1,016,821
All other deposits	4,834,400	4,703,704
Federal Funds purchased	30,000
Federal Home Loan Bank advances		50,000
Mortgage banking derivative	2	11
Interest rate swap derivative	20,400	27,190
Standby letters of credit	262	289
Accrued interest payable	14,784	20,893
Estimated Fair Value
Financial Assets:
Cash and cash equivalents	160,190	151,824
Securities available-for-sale, at fair value	1,016,649	1,051,728
Securities held-to-maturity	118,861	119,215
Real estate mortgages held-for-sale	3,210	1,158
Loans, net	4,913,027	4,694,532
Mortgage banking derivative	137	47
Interest rate swap derivative	20,399	27,189
Accrued interest receivable	28,471	30,011
Financial Liabilities:
Certificates of deposit	1,001,063	1,010,172
All other deposits	4,834,400	4,703,704
Federal Home Loan Bank advances		50,000
Mortgage banking derivative	2	11
Interest rate swap derivative	20,400	27,190
Standby letters of credit	262	289
Accrued interest payable	14,784	20,893
Level 1 | Estimated Fair Value
Financial Assets:
Cash and cash equivalents	160,190	151,824
Securities available-for-sale, at fair value	0	0
Securities held-to-maturity	0	0
Real estate mortgages held-for-sale	0	0
Loans, net	0	0
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Accrued interest receivable	0	0
Financial Liabilities:
Certificates of deposit	0	0
All other deposits	4,834,400	4,703,704
Federal Funds purchased	0
Federal Home Loan Bank advances		50,000
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Standby letters of credit	0	0
Accrued interest payable	471	753
Level 2 | Estimated Fair Value
Financial Assets:
Cash and cash equivalents	0	0
Securities available-for-sale, at fair value	1,013,558	1,049,448
Securities held-to-maturity	118,861	119,215
Real estate mortgages held-for-sale	3,210	1,158
Loans, net	0	0
Mortgage banking derivative	137	47
Interest rate swap derivative	20,399	27,189
Accrued interest receivable	7,819	8,558
Financial Liabilities:
Certificates of deposit	1,001,063	1,010,172
All other deposits	0	0
Federal Funds purchased	30,000
Federal Home Loan Bank advances		0
Mortgage banking derivative	2	11
Interest rate swap derivative	20,400	27,190
Standby letters of credit	0	0
Accrued interest payable	14,313	20,140
Level 3 | Estimated Fair Value
Financial Assets:
Cash and cash equivalents	0	0
Securities available-for-sale, at fair value	3,091	2,280
Securities held-to-maturity	0	0
Real estate mortgages held-for-sale	0	0
Loans, net	4,913,027	4,694,532
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Accrued interest receivable	20,652	21,453
Financial Liabilities:
Certificates of deposit	0	0
All other deposits	0	0
Federal Funds purchased	0
Federal Home Loan Bank advances		0
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Standby letters of credit	262	289
Accrued interest payable	$ 0	$ 0

OFFSETTING ASSETS AND LIABILI_3

OFFSETTING ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Gross Amounts of Recognized Assets/Liabilities	$ 20,399	$ 27,189
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	20,399	27,189
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments	0	0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Position	(16,565)	(25,555)
Net Amount	3,834	1,634
Liabilities
Gross Amounts of Recognized Liabilities	20,400	27,190
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	20,400	27,190
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments	0	0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Position	0	(90)
Net Amounts presented in the Statement of Financial Position	20,400	27,100
Interest Rate Swap Derivatives
Assets
Gross Amounts of Recognized Assets/Liabilities	20,399	27,189
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	20,399	27,189
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments	0	0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Position	(16,565)	(25,555)
Net Amount	3,834	1,634
Liabilities
Gross Amounts of Recognized Liabilities	20,400	27,190
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	20,400	27,190
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments	0	0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Position	0	(90)
Net Amounts presented in the Statement of Financial Position	$ 20,400	$ 27,100

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Number of antidilutive shares	0	0	0	0
Weighted average shares outstanding for basic earnings per common share	25,684,407	25,613,456	25,673,275	25,601,493
Dilutive effect of stock based awards	83,332	80,079	81,082	108,348
Weighted average shares outstanding for diluted earnings per common share	25,767,739	25,693,535	25,754,357	25,709,841
Basic earnings per common share (in dollars per share)	$ 0.91	$ 0.99	$ 2.70	$ 2.51
Diluted earnings per common share (in dollars per share)	$ 0.91	$ 0.98	$ 2.69	$ 2.49

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Changes in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 654,590	$ 591,995	$ 649,793	$ 568,887
Net current period other comprehensive (loss) income	32,322	(50,466)	17,059	(39,188)
Ending balance	699,181	557,184	699,181	557,184
Total
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(170,458)	(177,645)	(155,195)	(188,923)
Other comprehensive income (loss) before reclassification	31,925	(50,900)	15,825	(40,407)
Amounts reclassified from accumulated other comprehensive income (loss)	397	434	1,234	1,219
Net current period other comprehensive (loss) income	32,322	(50,466)	17,059	(39,188)
Ending balance	(138,136)	(228,111)	(138,136)	(228,111)
Unrealized Gains and Losses on Available- for-Sales Securities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(169,746)	(176,898)	(154,460)	(188,154)
Other comprehensive income (loss) before reclassification	31,925	(50,900)	15,825	(40,407)
Amounts reclassified from accumulated other comprehensive income (loss)	385	423	1,199	1,186
Net current period other comprehensive (loss) income	32,310	(50,477)	17,024	(39,221)
Ending balance	(137,436)	(227,375)	(137,436)	(227,375)
Defined Benefit Pension Items
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(712)	(747)	(735)	(769)
Other comprehensive income (loss) before reclassification	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	12	11	35	33
Net current period other comprehensive (loss) income	12	11	35	33
Ending balance	$ (700)	$ (736)	$ (700)	$ (736)

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Reclassifications (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest income	$ 95,018	$ 88,623	$ 279,788	$ 252,325
Income tax expense	4,400	4,479	13,175	10,130
Other expense	2,552	2,609	10,918	7,742
Net income	23,338	25,252	69,288	64,141
Amount Reclassified From Accumulated Other Comprehensive Income (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net income	(397)	(434)	(1,234)	(1,219)
Amount Reclassified From Accumulated Other Comprehensive Income (Loss) | Debt Securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense	103		320
Net income	(385)		(1,199)
Amount Reclassified From Accumulated Other Comprehensive Income (Loss) | Held-to-Maturity Securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest income	(488)	(501)	(1,473)	(1,486)
Income tax expense		113		316
Net income		(423)		(1,186)
Amount Reclassified From Accumulated Other Comprehensive Income (Loss) | Available-for-Sale Securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net securities gains (losses)	0	(35)	(46)	(16)
Income tax expense	103
Amount Reclassified From Accumulated Other Comprehensive Income (Loss) | Defined Benefit Pension Items
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense	4	4	12	12
Other expense	(16)	(15)	(47)	(45)
Net income	$ (12)	$ (11)	$ (35)	$ (33)

LEASES - Other Information (Det

LEASES - Other Information (Details) - 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, right-of-use asset, statement of financial position, location	Other Assets		Other Assets
Operating lease, liability, statement of financial position, location	Other liabilities		Other liabilities
Operating cash outflows from operating leases	$ 198	$ 172	$ 544	$ 561
Weighted-average remaining lease term - operating leases	7 years 10 months 24 days	6 years 6 months	7 years 10 months 24 days	6 years 6 months
Weighted average discount rate - operating leases	3.60%	2.50%	3.60%	2.50%

LEASES - Maturity Analysis (Det

LEASES - Maturity Analysis (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Operating Lease Obligation
2024	$ 206
2025	822
2026	792
2027	810
2028	770
2029 and thereafter	5,911
Total undiscounted lease payments	9,311
Less imputed interest	(2,391)
Lease liability	6,920
Right-of-use asset	$ 6,920

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Lease cost
Operating lease cost	$ 198	$ 172	$ 544	$ 561
Short-term lease cost	2	2	6	6
Total lease cost	$ 200	$ 174	$ 550	$ 567

LOSS CONTINGENCIES (Details)

LOSS CONTINGENCIES (Details) $ in Millions	3 Months Ended
	Jun. 30, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Loss contingency recognized	$ 4.5