0001104659-21-058248 | 10-Q | XBRL Viewer

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2021	Apr. 23, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2021
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		25,290,908
Entity Central Index Key	0000721994
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
ASSETS
Cash and due from banks	$ 59,382	$ 74,457
Short-term investments	442,563	175,470
Total cash and cash equivalents	501,945	249,927
Securities available-for-sale (carried at fair value)	840,429	734,845
Real estate mortgage loans held-for-sale	19,092	11,218
Loans, net of allowance for credit losses* of $71,844 and $61,408	4,402,787	4,587,748
Land, premises and equipment, net	59,884	59,298
Bank owned life insurance	96,158	95,227
Federal Reserve and Federal Home Loan Bank Stock	13,772	13,772
Accrued interest receivable	19,355	18,761
Goodwill	4,970	4,970
Other assets	58,250	54,669
Total assets	6,016,642	5,830,435
LIABILITIES
Noninterest bearing deposits	1,604,068	1,538,331
Interest bearing deposits	3,625,902	3,498,474
Total deposits	5,229,970	5,036,805
Borrowings
Federal Home Loan Bank advances	75,000	75,000
Miscellaneous borrowings	0	10,500
Total borrowings	75,000	85,500
Accrued interest payable	4,283	5,959
Other liabilities	55,721	44,987
Total liabilities	5,364,974	5,173,251
STOCKHOLDERS' EQUITY
Common stock: 90,000,000 shares authorized, no par value 25,762,538 shares issued and 25,290,908 outstanding as of March 31, 2021 25,713,408 shares issued and 25,239,748 outstanding as of December 31, 2020	114,764	114,927
Retained earnings	536,390	529,005
Accumulated other comprehensive income	15,110	27,744
Treasury stock at cost (471,630 shares as of March 31, 2021, 473,660 shares as of December 31, 2020)	(14,685)	(14,581)
Total stockholders' equity	651,579	657,095
Noncontrolling interest	89	89
Total equity	651,668	657,184
Total liabilities and equity	$ 6,016,642	$ 5,830,435

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
CONSOLIDATED BALANCE SHEETS
Valuation allowance	$ 71,844	$ 61,408
Common stock, shares authorized (in shares)	90,000,000
Common stock, no par value (in dollars per share)	$ 0
Common stock, shares issued (in shares)	25,762,538	25,713,408
Common stock, shares outstanding (in shares)	25,290,908	25,239,748
Treasury stock, at cost	471,630	473,660

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Mar. 31, 2021	Mar. 31, 2020
Interest and fees on loans
Taxable	$ 43,461	$ 46,054
Tax exempt	104	222
Interest and dividends on securities
Taxable	1,835	1,973
Tax exempt	2,489	2,006
Other interest income	88	184
Total interest income	47,977	50,439
Interest on deposits	4,218	11,199
Interest on borrowings
Short-term	7	362
Long-term	73	24
Total interest expense	4,298	11,585
NET INTEREST INCOME	43,679	38,854
Provision for credit losses*	1,477	6,600
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	42,202	32,254
NONINTEREST INCOME
Wealth advisory fees	2,178	1,859
Investment brokerage fees	464	417
Service charges on deposit accounts	2,491	2,772
Loan and service fees	2,776	2,408
Merchant card fee income	622	669
Bank owned life insurance income (loss)	756	(292)
Interest rate swap fee income	249	653
Mortgage banking income	1,373	586
Net securities gains	753	0
Other income	895	1,705
Total noninterest income	12,557	10,777
NONINTEREST EXPENSE
Salaries and employee benefits	14,385	11,566
Net occupancy expense	1,503	1,387
Equipment costs	1,445	1,417
Data processing fees and supplies	3,319	2,882
Corporate and business development	1,509	1,111
FDIC insurance and other regulatory fees	464	267
Professional fees	1,877	1,147
Other expense	2,244	2,312
Total noninterest expense	26,746	22,089
INCOME BEFORE INCOME TAX EXPENSE	28,013	20,942
Income tax expense	5,030	3,643
NET INCOME	$ 22,983	$ 17,299
BASIC WEIGHTED AVERAGE COMMON SHARES	25,457,659	25,622,988
BASIC EARNINGS PER COMMON SHARE	$ 0.90	$ 0.68
DILUTED WEIGHTED AVERAGE COMMON SHARES	25,550,111	25,735,826
DILUTED EARNINGS PER COMMON SHARE	$ 0.90	$ 0.67

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net income	$ 22,983	$ 17,299
Change in securities available-for-sale:
Unrealized holding gain (loss) on securities available-for-sale arising during the period	(15,297)	13,219
Reclassification adjustment for gains included in net income	(753)	0
Net securities gain (loss) activity during the period	(16,050)	13,219
Tax effect	3,371	(2,775)
Net of tax amount	(12,679)	10,444
Defined benefit pension plans:
Amortization of net actuarial loss	60	63
Net gain activity during the period	60	63
Tax effect	(15)	(16)
Net of tax amount	45	47
Total other comprehensive income (loss), net of tax	(12,634)	10,491
Comprehensive income	$ 10,349	$ 27,790

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock	Retained Earnings Impact of ASC 326 Adoption	Retained Earnings	Total	Treasury Stock	Total Stockholders' Equity Impact of ASC 326 Adoption	Total Stockholders' Equity	Noncontrolling Interest	Impact of ASC 326 Adoption	Total
Balance at Dec. 31, 2019	$ 114,858		$ 475,247	$ 12,059	$ (4,153)		$ 598,011	$ 89		$ 598,100
Balance (in shares) at Dec. 31, 2019	25,444,275
Increase (Decrease) in Stockholders' Equity
Net income			17,299				17,299			17,299
Other comprehensive income (loss), net of tax				10,491			10,491			10,491
Cash dividends declared			(7,689)				(7,689)			(7,689)
Treasury shares purchased under share repurchase plan					(10,012)		(10,012)			(10,012)
Treasury shares purchased under share repurchase plan (in shares)	(289,101)
Treasury shares purchased under deferred directors' plan	$ 215				(215)		0			0
Treasury shares purchased under deferred directors' plan (in shares)	(4,449)
Treasury shares sold and distributed under deferred directors' plan	$ (119)				119		0			0
Treasury shares sold and distributed under deferred directors' plan (in shares)	5,748
Stock activity under equity compensation plans	$ (2,030)						(2,030)			(2,030)
Stock activity under equity compensation plans (in shares)	78,099
Stock based compensation expense	$ 413						413			413
Balance at Mar. 31, 2020	$ 113,337		484,857	22,550	(14,261)		606,483	89		606,572
Balance (in shares) at Mar. 31, 2020	25,234,572
Increase (Decrease) in Stockholders' Equity
Cumulative period adjustment made to retained earnings										529,005
Balance at Dec. 31, 2020	$ 114,927		529,005	27,744	(14,581)		657,095	89		657,184
Balance (in shares) at Dec. 31, 2020	25,239,748
Increase (Decrease) in Stockholders' Equity
Net income			22,983				22,983			22,983
Other comprehensive income (loss), net of tax				(12,634)			(12,634)			(12,634)
Cash dividends declared			(8,647)				(8,647)			(8,647)
Treasury shares purchased under deferred directors' plan	$ 219				(219)		0			0
Treasury shares purchased under deferred directors' plan (in shares)	(3,634)
Treasury shares sold and distributed under deferred directors' plan	$ (115)				115		0			0
Treasury shares sold and distributed under deferred directors' plan (in shares)	5,664
Stock activity under equity compensation plans	$ (1,648)						(1,648)			(1,648)
Stock activity under equity compensation plans (in shares)	49,130
Stock based compensation expense	$ 1,381						1,381			1,381
Balance at Mar. 31, 2021	$ 114,764	$ (6,951)	$ 536,390	$ 15,110	$ (14,685)	$ (6,951)	$ 651,579	$ 89	$ (6,951)	651,668
Balance (in shares) at Mar. 31, 2021	25,290,908
Increase (Decrease) in Stockholders' Equity
Cumulative period adjustment made to retained earnings										$ 536,390

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY
Cash dividends declared, per share	$ 0.34	$ 0.30

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities:
Net income	$ 22,983	$ 17,299
Adjustments to reconcile net income to net cash from operating activities:
Depreciation	1,575	1,514
Provision for credit losses*	1,477	6,600
Amortization of loan servicing rights	198	167
Net change in loan servicing rights valuation allowance	(197)	246
Loans originated for sale, including participations	(32,629)	(16,801)
Net gain on sales of loans	(1,233)	(420)
Proceeds from sale of loans, including participations	25,692	13,601
Net (gain) loss on sale of premises and equipment	(1)	21
Net gain on sales and calls of securities available-for-sale	(753)	0
Net securities amortization	958	946
Stock based compensation expense	1,381	413
Losses (earnings) on life insurance	(756)	292
Gain on life insurance	(202)	(570)
Tax benefit of stock award issuances	(266)	(71)
Net change:
Interest receivable and other assets	(1,415)	(1,175)
Interest payable and other liabilities	7,095	(2,547)
Total adjustments	924	2,216
Net cash from operating activities	23,907	19,515
Cash flows from investing activities:
Proceeds from sale of securities available-for-sale	13,506	0
Proceeds from maturities, calls and principal paydowns of securities available-for-sale	31,734	16,393
Purchases of securities available-for-sale	(161,224)	(20,211)
Purchase of life insurance	(528)	(232)
Net (increase) decrease in total loans	174,303	(23,588)
Proceeds from sales of land, premises and equipment	2	18
Purchases of land, premises and equipment	(2,162)	(2,133)
Proceeds from life insurance	329	0
Net cash from investing activities	55,960	(29,753)
Cash flows from financing activities:
Net increase in total deposits	193,165	147,884
Net increase (decrease) in short-term borrowings	(10,500)	10,500
Payments on short-term FHLB borrowings	0	(170,000)
Proceeds from long-term FHLB borrowings	0	75,000
Common dividends paid	(8,647)	(7,689)
Payments related to equity incentive plan	(1,648)	(2,030)
Purchase of treasury stock	(219)	(10,227)
Net cash from financing activities	172,151	43,438
Net change in cash and cash equivalents	252,018	33,200
Cash and cash equivalents at beginning of the period	249,927	99,381
Cash and cash equivalents at end of the period	501,945	132,581
Cash paid during the period for:
Interest	5,973	13,107
Supplemental non-cash disclosures:
Loans transferred to other real estate owned	131	35
Securities purchases payable	$ 5,855	$ 0

BASIS OF PRESENTATION

3 Months Ended

Mar. 31, 2021

BASIS OF PRESENTATION

BASIS OF PRESENTATION

NOTE 1. BASIS OF PRESENTATION

This report is filed for Lakeland Financial Corporation (the "Company"), which has two wholly owned subsidiaries, Lake City Bank (the "Bank") and LCB Risk Management, a captive insurance company. 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 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-months ended March 31, 2021 are not necessarily indicative of the results that may be expected for any subsequent reporting periods, including the year ending December 31, 2021. The Company’s 2020 Annual Report on Form 10-K should be read in conjunction with these statements.

Adoption of New Accounting Standards

In June 2016, the FASB issued ASU 2016-13 Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This update, commonly referred to as the current expected credit losses methodology (“CECL”), will change the accounting for credit losses on loans and debt securities. Under the new guidance, the Company’s measurement of expected credit losses is to be based on information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. For loans, this measurement will take place at the time the financial asset is first added to the balance sheet and periodically thereafter. This differs significantly from the “incurred loss” model previously required, but still permitted, under GAAP, which delays recognition until it is probable a loss has been incurred. In addition, the guidance will modify the other-than-temporary impairment model for available-for-sale debt securities to require an allowance for credit impairment instead of a direct write-down, which will allow for reversal of credit impairments in future periods. This guidance is effective, subject to optional delay discussed below, for the Company for fiscal years beginning after December 15, 2019, including interim periods in those fiscal years.

As previously disclosed, the Company implemented the CECL methodology and ran it concurrently with the historical incurred method. Under a provision provided by the CARES Act, the Company elected to delay the adoption of FASB’s new rule covering the CECL standard. On December 27, 2020, President Trump signed into law the Consolidated Appropriations Act, 2021. This law extended relief for troubled debt restructurings and provided for further delay of the current expected credit losses adoption under the CARES Act to January 1, 2022, with early adoption permitted. The Company elected to remain on the incurred loan loss methodology for 2020.

The Company adopted ASU 2016-13 during the first quarter of 2021, effective January 1, 2021. Upon adoption, the Company recognized a $9.1 million increase in the allowance for credit losses. This resulted in a one-time cumulative effect adjustment decreasing beginning retained earnings as of January 1, 2021 by $7.0 million, net of deferred taxes of $2.1 million. The Company did not recognize an allowance for credit impairment for available-for-sale securities.

The following table illustrates the impact of adoption of the ASU:


	January 1, 2021
	As Reported				Impact of
	Under		Pre-ASC 326		ASC 326
(dollars in thousands)	ASC 326		Adoption		Adoption
Loans
Commercial and industrial loans	$	32,645	$	28,333	$	4,312
Commercial real estate and multi-family residential loans		27,223		22,907		4,316
Agri-business and agricultural loans		4,103		3,043		1,060
Other commercial loans		1,357		416		941
Consumer 1-4 family loans		3,572		2,619		953
Other consumer loans		1,300		951		349
Unallocated		258		3,139		(2,881)
Allowance for credit losses	$	70,458	$	61,408	$	9,050

The Company’s loan segmentation, as disclosed in “Note 3 – Loans”, did not change as a result of adopting this ASU.

In December 2018, the OCC, the Board of Governors of the Federal Reserve System, and the FDIC approved a final rule to address changes to credit loss accounting under GAAP, including banking organizations’ implementation of CECL. The final rule provides banking organizations the option to phase in over a three-year period the day-one adverse effects on regulatory capital that may result from the adoption of the new accounting standard. In March 2020, the OCC, the Board of Governors of the Federal Reserve System, and the FDIC published an interim final rule to delay the estimated impact on regulatory capital stemming from the implementation of CECL. The interim final rule maintains the three-year transition option in the previous rule and provides banks the option to delay for two years an estimate of CECL’s effect on regulatory capital, relative to the incurred loss methodology’s effect on regulatory capital, followed by a three-year transition period (five-year transition option). The Company is not adopting the capital transition relief over the permissible three-year or five-year periods.

In August 2018, the FASB issued ASU 2018-14 “Compensation — Retirement Benefits — Defined Benefit Plans — General (Topic 715-20): Disclosure Framework — Changes to the Disclosure Requirements for Defined Benefit Plans.” The ASU updated the annual disclosure requirements for employers that sponsor defined benefit pension or other postretirement benefit plans by adding, clarifying and removing certain disclosures. These amendments are effective for fiscal years ending after December 15, 2020, for public business entities, and are to be applied on a retrospective basis to all periods presented. The Company adopted this new accounting standard on January 1, 2021, and the adoption did not have a material impact on its financial statements.

In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” These amendments remove specific exceptions to the general principles in Topic 740 in GAAP. It eliminates the need for an organization to analyze whether the following apply in a given period: exception to the incremental approach for intraperiod tax allocation; exceptions to accounting for basis differences where there are ownership changes in foreign investments; and exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses. It also improves financial statement preparers’ application of income tax-related guidance and simplifies GAAP for: franchise taxes that are partially based on income; transactions with a government that result in a step up in the tax basis of goodwill; separate financial statements of legal entities that are not subject to tax; and enacts changes in tax laws in interim periods. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The Company adopted this new accounting standard on January 1, 2021, and the adoption did not have a material impact on its financial statements.

In January 2020, the FASB issued ASU No. 2020-01 “Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) - Clarifying the Interactions between Topic 321, Topic 323, and Topic 815.” These amendments, among other things, clarify that a company should consider observable transactions that require a company to either apply or discontinue the equity method of accounting under Topic 323, Investments-Equity Method and Joint Ventures, for the purposes of applying the measurement alternative in accordance with Topic 321 immediately before applying or upon discontinuing the equity method. The amendments also clarify that, when determining the accounting for certain forward contracts and purchased options a company should not consider, whether upon settlement or exercise, if the underlying securities would be accounted for under the equity method or fair value option. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early application is permitted, including early adoption in an interim period. An entity should apply ASU 2020-01 prospectively at the beginning of the interim period that includes the adoption date. The Company adopted ASU 2020-01 on January 1, 2021 and it did not have a material impact on its financial statements.

In October 2020, the FASB issued ASU No. 2020-08, Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs, to clarify that an entity should reevaluate whether a callable debt security is within the scope of ASC paragraph 310-20-35-33 for each reporting period. The ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, and early application is not permitted. The Company adopted this new accounting standard on January 1, 2021, and the adoption did not have a material impact on its financial statements.

Newly Issued But Not Yet Effective Accounting Standards

On March 12, 2020, the FASB issued Accounting Standards Update (ASU) 2020-04, Reference Rate Reform (“ASC 848”): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASC 848 contains optional expedients and exceptions for applying generally accepted accounting principles to contract modifications and hedging relationships, subject to meeting certain criteria, that reference LIBOR or another reference rate expected to be discontinued. The Company has formed a cross-functional project team to lead the transition from LIBOR to a planned adoption of reference rates which could include Secured Overnight Financing Rate (“SOFR”), amongst other indexes. The Company has identified loans that renewed prior to 2021 and obtained updated reference rate language at the time of renewal. Additionally, management is utilizing the timeline guidance published by the Alternative Reference Rates Committee to develop internal milestones during this transitional period. The Company has adhered to the International Swaps and Derivatives Association 2020 IBOR Fallbacks Protocol that was released on October 23, 2020. The guidance under ASC-848 will be available for a limited time, generally through December 31, 2022. The Company expects to adopt the LIBOR transition relief allowed under this standard.

Reclassifications

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

3 Months Ended

Mar. 31, 2021

SECURITIES

SECURITIES

NOTE 2. 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 is provided in the tables below.


			Gross		Gross		Allowance
	Amortized		Unrealized		Unrealized		for Credit		Fair
(dollars in thousands)	Cost		Gain		Losses		Losses		Value
March 31, 2021
U.S. Treasury securities	$	900	$	0	$	0	$	0	$	900
U.S. government sponsored agencies		36,150		0		(1,260)		0		34,890
Mortgage-backed securities: residential		344,668		6,903		(4,239)		0		347,332
Mortgage-backed securities: commercial		35,220		700		(2)		0		35,918
State and municipal securities		402,602		19,777		(990)		0		421,389
Total	$	819,540	$	27,380	$	(6,491)	$	0	$	840,429

December 31, 2020
U.S. government sponsored agencies	$	36,492	$	56	$	(61)	$	0	$	36,487
Mortgage-backed securities: residential		270,231		9,289		(17)		0		279,503
Mortgage-backed securities: commercial		35,877		1,004		0		0		36,881
State and municipal securities		355,306		26,696		(28)		0		381,974
Total	$	697,906	$	37,045	$	(106)	$	0	$	734,845

Information regarding the fair value and amortized cost of available-for-sale debt securities by maturity as of March 31, 2021 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.


	Amortized		Fair
(dollars in thousands)	Cost		Value
Due in one year or less	$	3,275	$	3,289
Due after one year through five years		10,703		10,961
Due after five years through ten years		37,520		39,209
Due after ten years		388,154		403,720
		439,652		457,179
Mortgage-backed securities		379,888		383,250
Total debt securities	$	819,540	$	840,429

Securities proceeds, gross gains and gross losses are presented below.


	Three months ended March 31,
(dollars in thousands)	2021		2020
Sales of securities available-for-sale
Proceeds	$	13,506	$	0
Gross gains		753		0
Gross losses		0		0
Number of securities		7		0

In accordance with ASU No. 2017-08, 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 carrying values of $351.7 million and $382.7 million were pledged as of March 31, 2021 and December 31, 2020, respectively, as collateral for borrowings from the Federal Home Loan Bank and Federal Reserve Bank and for other purposes as permitted or required by law.

Information regarding securities with unrealized losses as of March 31, 2021 and December 31, 2020 is presented below. 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
	Fair		Unrealized		Fair		Unrealized		Fair		Unrealized
(dollars in thousands)	Value		Losses		Value		Losses		Value		Losses
March 31, 2021
U.S. government sponsored agencies	$	34,890	$	1,260	$	0	$	0	$	34,890	$	1,260
Mortgage-backed securities: residential		161,631		4,239		0		0		161,631		4,239
Mortgage-backed securities: commercial		2,567		2		0		0		2,567		2
State and municipal securities		63,625		990		0		0		63,625		990
Total temporarily impaired	$	262,713	$	6,491	$	—	$	—	$	262,713	$	6,491

December 31, 2020
U.S. government sponsored agencies	$	19,800	$	61	$	0	$	0	$	19,800	$	61
Mortgage-backed securities: residential		3		0		3,112		17		3,115		17
Mortgage-backed securities: commercial		0		0		0		0		0		0
State and municipal securities		6,921		28		0		0		6,921		28
Total temporarily impaired	$	26,724	$	89	$	3,112	$	17	$	29,836	$	106

The total number of securities with unrealized losses as of March 31, 2021 and December 31, 2020 is presented below.


	Less than	12 months
	12 months	or more	Total
March 31, 2021
U.S. government sponsored agencies	6	0	6
Mortgage-backed securities: residential	18	0	18
Mortgage-backed securities: commercial	1	0	1
State and municipal securities	45	0	45
Total temporarily impaired	70	0	70

December 31, 2020
U.S. government sponsored agencies	3	0	3
Mortgage-backed securities: residential	2	1	3
Mortgage-backed securities: commercial	0	0	0
State and municipal securities	2	0	2
Total temporarily impaired	7	1	8

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 assess 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 criteria, 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. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income, net of applicable taxes. No allowance for credit losses for available-for-sale debt securities was needed at March 31, 2021. Accrued interest receivable on available-for-sale debt securities totaled $4.4 million at March 31, 2021 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.

Prior to the adoption of ASC 326, there was no OTTI recorded during the three months ended March 31, 2020.

LOANS

3 Months Ended

Mar. 31, 2021

LOANS

LOANS

NOTE 3. LOANS


	March 31,				December 31,
(dollars in thousands)	2021				2020
Commercial and industrial loans:
Working capital lines of credit loans	$	574,659	12.8	%	$	626,023	13.5	%
Non-working capital loans		1,101,805	24.6			1,165,355	25.0
Total commercial and industrial loans		1,676,464	37.4			1,791,378	38.5

Commercial real estate and multi-family residential loans:
Construction and land development loans		370,906	8.3			362,653	7.8
Owner occupied loans		669,390	14.9			648,019	13.9
Nonowner occupied loans		605,640	13.5			579,625	12.5
Multifamily loans		301,385	6.7			304,717	6.5
Total commercial real estate and multi-family residential loans		1,947,321	43.4			1,895,014	40.7

Agri-business and agricultural loans:
Loans secured by farmland		154,826	3.5			195,410	4.2
Loans for agricultural production		192,341	4.3			234,234	5.0
Total agri-business and agricultural loans		347,167	7.8			429,644	9.2

Other commercial loans		86,477	1.9			94,013	2.0
Total commercial loans		4,057,429	90.5			4,210,049	90.4

Consumer 1-4 family mortgage loans:
Closed end first mortgage loans		161,573	3.6			167,847	3.6
Open end and junior lien loans		157,492	3.5			163,664	3.5
Residential construction and land development loans		9,221	0.2			12,007	0.3
Total consumer 1-4 family mortgage loans		328,286	7.3			343,518	7.4

Other consumer loans		99,052	2.2			103,616	2.2
Total consumer loans		427,338	9.5			447,134	9.6
Subtotal		4,484,767	100.0	%		4,657,183	100.0	%
Less: Allowance for credit losses		(71,844)				(61,408)
Net deferred loan fees		(10,136)				(8,027)
Loans, net	$	4,402,787			$	4,587,748

The recorded investment in loans does not include accrued interest, which totaled $14.5 million at March 31, 2021.

The Company had $69,000 in residential real estate loans in the process of foreclosure as of March 31, 2021, compared to $19,000 as of December 31, 2020.

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY

3 Months Ended

Mar. 31, 2021

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY

ALLOWANCE FOR LOAN LOSSES AND CREDIT QUALITY

NOTE 4. ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY

The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost. Results for reporting periods beginning after January 1, 2021 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP.

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, 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, TDR 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. 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 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, including factors such as the level of classified credits, economic uncertainties, industry trends impacting specific portfolio segments, broad portfolio quality trends, and trends in the composition of the Company’s large commercial loan portfolio and related large dollar exposures to individual borrowers. As a practical expedient, the Company has elected to treat accrued interest the same way it is treated in the incurred loss model, wherein it is stated separately from loan principal balances on the consolidated balance sheet. Additionally, when a loan is placed on non-accrual, interest payments will be reversed through interest income, which is consistent with current practice.

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 set up, which matches the current accounting conclusion in the incurred loss environment.

The following tables present the activity in the allowance for credit losses by portfolio segment for the three-month period ended March 31, 2021:

Commercial

Real Estate

Commercial

and

Agri-business

Consumer

and

Multifamily

and

Other

1-4 Family

Other

(dollars in thousands)

Industrial

Residential

Agricultural

Commercial

Mortgage

Consumer

Unallocated

Total

Three Months Ended March 31, 2021

Beginning balance, January 1

28,333

22,907

3,043

416

2,619

951

3,139

61,408

Impact of adopting ASC 326

4,312

4,316

1,060

941

953

349

(2,881)

9,050

Provision for credit losses

(540)

2,285

(202)

(185)

(233)

339

1,477

Loans charged-off

(87)

(71)

(6)

(72)

(236)

Recoveries

145

Net loans charged-off

(53)

(63)

(20)

(91)

Ending balance

32,052

29,445

3,901

1,172

3,384

1,293

597

71,844

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 institution’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 not meeting the criteria above that are analyzed individually as part of the above-described process are considered to be “Pass” rated loans with the exception of consumer troubled debt restructurings 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 origination date as of March 31, 2021:


(dollars in thousands)	2021		2020		2019		2018		2017		Prior		Term Total		Revolving		Total
Commercial and industrial loans:
Working capital lines of credit loans:
Pass	$	1,699	$	7,903	$	15,719	$	2,351	$	1,168	$	642	$	29,482	$	469,298	$	498,780
Special Mention		0		0		0		0		0		0		0		59,011		59,011
Substandard		0		0		35		0		173		35		243		16,662		16,905
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	1,699	$	7,903	$	15,754	$	2,351	$	1,341	$	677	$	29,725	$	544,971	$	574,696
Non-working capital loans:
Pass	$	163,261	$	448,279	$	115,200	$	100,782	$	37,144	$	28,151	$	892,817	$	150,459	$	1,043,276
Special Mention		4,424		5,394		1,468		3,302		3,609		1,635		19,832		2,896		22,728
Substandard		0		6,754		1,340		4,684		4,642		1,076		18,496		3,142		21,638
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		856		2,360		1,104		1,083		357		69		5,829		0		5,829
Total	$	168,541	$	462,787	$	119,112	$	109,851	$	45,752	$	30,931	$	936,974	$	156,497	$	1,093,471
Commercial real estate and multi-family residential loans:
Construction and land development loans:
Pass	$	4,739	$	36,704	$	12,586	$	57,515	$	1,639	$	17,070	$	130,253	$	239,380	$	369,633
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	4,739	$	36,704	$	12,586	$	57,515	$	1,639	$	17,070	$	130,253	$	239,380	$	369,633
Owner occupied loans:
Pass	$	44,701	$	181,024	$	72,230	$	85,797	$	86,522	$	116,435	$	586,709	$	44,030	$	630,739
Special Mention		1,675		0		2,183		1,401		23,062		2,242		30,563		0		30,563
Substandard		0		2,039		1,092		2,111		1,458		932		7,632		0		7,632
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	46,376	$	183,063	$	75,505	$	89,309	$	111,042	$	119,609	$	624,904	$	44,030	$	668,934
Nonowner occupied loans:
Pass	$	26,222	$	168,765	$	158,407	$	45,092	$	43,415	$	95,478	$	537,379	$	36,478	$	573,857
Special Mention		0		0		666		3,406		0		27,107		31,179		0		31,179
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	26,222	$	168,765	$	159,073	$	48,498	$	43,415	$	122,585	$	568,558	$	36,478	$	605,036
Multifamily loans:
Pass	$	13,224	$	109,440	$	79,629	$	14,830	$	17,242	$	30,423	$	264,788	$	13,956	$	278,744
Special Mention		0		0		0		0		22,252		0		22,252		0		22,252
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	13,224	$	109,440	$	79,629	$	14,830	$	39,494	$	30,423	$	287,040	$	13,956	$	300,996
Agri-business and agricultural loans:
Loans secured by farmland:
Pass	$	16,709	$	31,945	$	21,644	$	15,817	$	11,433	$	25,434	$	122,982	$	21,195	$	144,177
Special Mention		0		2,089		2,374		746		200		1,924		7,333		2,628		9,961
Substandard		0		220		0		0		0		428		648		0		648
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	16,709	$	34,254	$	24,018	$	16,563	$	11,633	$	27,786	$	130,963	$	23,823	$	154,786
Loans for agricultural production:
Pass	$	1,594	$	33,549	$	5,474	$	12,302	$	1,851	$	8,448	$	63,218	$	82,152	$	145,370
Special Mention		495		10,154		5,582		18,788		62		19		35,100		11,942		47,042
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	2,089	$	43,703	$	11,056	$	31,090	$	1,913	$	8,467	$	98,318	$	94,094	$	192,412
Other commercial loans:
Pass	$	919	$	30,687	$	5,766	$	2,524	$	10,249	$	14,206	$	64,351	$	22,028	$	86,379
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	919	$	30,687	$	5,766	$	2,524	$	10,249	$	14,206	$	64,351	$	22,028	$	86,379
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans
Pass	$	3,252	$	18,893	$	7,016	$	7,339	$	4,048	$	6,407	$	46,955	$	2,717	$	49,672
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		14		1,481		1,495		0		1,495
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		4,474		31,927		14,397		12,868		13,123		32,653		109,442		631		110,073
Total	$	7,726	$	50,820	$	21,413	$	20,207	$	17,185	$	40,541	$	157,892	$	3,348	$	161,240
Open end and junior lien loans
Pass	$	101	$	494	$	166	$	404	$	0	$	32	$	1,197	$	10,305	$	11,502
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		1,565		9,308		9,290		7,900		4,119		2,603		34,785		112,747		147,532
Total	$	1,666	$	9,802	$	9,456	$	8,304	$	4,119	$	2,635	$	35,982	$	123,052	$	159,034
Residential construction loans
Pass	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		2,139		4,268		1,098		262		202		1,210		9,179		0		9,179
Total	$	2,139	$	4,268	$	1,098	$	262	$	202	$	1,210	$	9,179	$	0	$	9,179
Other consumer loans
Pass	$	253	$	6,503	$	1,687	$	0	$	1,395	$	0	$	9,838	$	24,887	$	34,725
Special Mention		0		0		253		0		0		0		253		0		253
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		5,423		21,653		11,465		10,166		4,065		2,004		54,776		9,081		63,857
Total	$	5,676	$	28,156	$	13,405	$	10,166	$	5,460	$	2,004	$	64,867	$	33,968	$	98,835

TOTAL		297,725		1,170,352		547,871		411,470		293,444		418,144		3,139,006		1,335,625		4,474,631

As of March 31, 2021, $396.7 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”).

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 March 31, 2021 by class of loans and loans past due 90 days or more and still accruing by class of loan:

Greater than

Nonaccrual

30-89

89 Days

With No

Loans Not

Days

Past Due

Total

Allowance

(dollars in thousands)

Past Due

and Accruing

Accruing

Nonaccrual

For Credit Loss

Total

Commercial and industrial loans:

Working capital lines of credit loans

574,696

574,096

600

173

574,696

Non-working capital loans

1,093,471

1,088,338

5,133

610

1,093,471

Commercial real estate and multi-family residential loans:

Construction and land development loans

369,633

Owner occupied loans

668,934

663,855

5,079

3,396

668,934

Nonowner occupied loans

605,036

Multifamily loans

300,996

Agri-business and agricultural loans:

Loans secured by farmland

154,786

154,358

428

283

154,786

Loans for agricultural production

192,412

Other commercial loans

86,379

Consumer 1‑4 family mortgage loans:

Closed end first mortgage loans

160,677

545

160,773

467

161,240

Open end and junior lien loans

158,924

110

159,034

Residential construction loans

9,179

Other consumer loans

98,753

98,835

Total

4,473,876

737

4,462,924

11,707

4,534

4,474,631

As of March 31, 2021 there were no loans 30-89 days past due or greater than 89 days past due on nonaccrual. Additionally, interest income recognized on nonaccrual loans was insignificant during the three month period ended March 31, 2021.

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 table presents the amortized cost basis of collateral dependent loans by class of loan as of March 31, 2021:

General

(dollars in thousands)

Real Estate

Business Assets

Other

Total

Commercial and industrial loans:

Working capital lines of credit loans

427

Non-working capital loans

1,952

9,507

229

11,688

Commercial real estate and multi-family residential loans:

Owner occupied loans

2,707

1,682

1,161

5,550

Agri-business and agricultural loans:

Loans secured by farmland

283

145

428

Consumer 1-4 family mortgage loans:

Closed end first mortgage loans

1,496

Total

6,438

11,761

1,390

19,589

Troubled Debt Restructurings:

Troubled debt restructured loans are included in the totals for individually analyzed loans. The Company has allocated $6.1 million and $5.5 million of specific reserves to customers whose loan terms have been modified in troubled debt restructurings as of March 31, 2021 and December 31, 2020, respectively. The Company is not committed to lend additional funds to debtors whose loans have been modified in a troubled debt restructuring.


	March 31		December 31
(dollars in thousands)	2021		2020
Accruing troubled debt restructured loans	$	5,111	$	5,237
Nonaccrual troubled debt restructured loans		6,508		6,476
Total troubled debt restructured loans	$	11,619	$	11,713

During the three months ended March 31, 2021, no loans were modified as troubled debt restructurings.

During the three months ended March 31, 2020, certain loans were modified as troubled debt restructurings. The modified terms of these loans include one or a combination of the following: inadequate compensation for the terms of the restructure or renewal; a modification of the repayment terms which delays principal repayment for some period; or renewal terms offered to borrowers in financial distress where no additional credit enhancements were obtained at the time of renewal.

The following table presents loans by class modified as new troubled debt restructurings that occurred during the three months ended March 31, 2020:

Modified Repayment Terms

Pre-Modification

Post-Modification

Extension

Outstanding

Period or

Number of

Recorded

Number of

Range

(dollars in thousands)

Loans

Investment

Loans

(in months)

Troubled Debt Restructurings

Commercial and industrial loans:

Non-working capital loans

788

122

Total

788

122

For the three month period ended March 31, 2020, the troubled debt restructurings described above increased the allowance for credit losses by $122,000, and charge-offs of $666,000 were recorded.

As of March 31, 2021, total deferrals attributed to COVID-19 were $85.0 million representing 26 borrowers. This represented 2.0% of the total loan portfolio. Of that total 19 were commercial loan borrowers representing $84.4 million in loans, or 2.0% of commercial loans, and seven were retail loan borrowers representing $0.6 million, or 0.2% of total retail loans. The majority of all loan deferrals were for a period of 90 days. Of the total commercial deferrals attributed to COVID-19, $14.5 million represented a first deferral action, $14.9 million represented a second deferral action, $30.5 million represented a third deferral action and $24.5 million represented a fourth deferral action. Two borrowers represented 89% of the fourth deferral population and were commercial real estate nonowner occupied loans supported by adequate collateral and personal guarantors and consist of loans to the hotel and accommodation industry. All COVID-19 related loan deferrals remain on accrual status, as each deferral is evaluated individually, and management has determined that all contractual cashflows are collectable at this time. In accordance with Section 4013 of the CARES Act, loan deferrals granted to customers that resulted from the impact of COVID-19 and who were not past due at December 31, 2019 were not considered trouble debt restructurings as of March 31, 2021. This provision was extended to January 1, 2022 under the Consolidated Appropriations Act, 2021. Management continues to monitor these deferrals and has adequately considered these credits in the March 31, 2021 allowance for credit losses balance.

Allowance for Loan Losses (Prior to January 1, 2021):

Prior to the adoption of ASC 326 on January 1, 2021 the Company calculated the allowance for loan losses using the incurred losses methodology. The following tables are disclosures related to the allowance for loan losses in prior periods.

The following tables present the activity in the allowance for loan losses by portfolio segment for the three-month period ended March 31, 2020:


			Commercial
			Real Estate
	Commercial		and		Agri-business				Consumer
	and		Multifamily		and		Other		1-4 Family		Other
(dollars in thousands)	Industrial		Residential		Agricultural		Commercial		Mortgage		Consumer		Unallocated		Total
Three Months Ended March 31, 2020
Beginning balance, January 1	$	25,789	$	15,796	$	3,869	$	447	$	2,086	$	345	$	2,320	$	50,652
Provision for credit losses		2,628		2,750		(167)		74		395		175		745		6,600
Loans charged-off		(3,735)		0		0		0		(13)		(101)		0		(3,849)
Recoveries		57		112		2		0		7		28		0		206
Net loans charged-off		(3,678)		112		2		0		(6)		(73)		0		(3,643)
Ending balance	$	24,739	$	18,658	$	3,704	$	521	$	2,475	$	447	$	3,065	$	53,609

The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2020:


			Commercial
			Real Estate
	Commercial		and		Agri-business				Consumer
	and		Multi-family		and		Other		1-4 Family		Other
(dollars in thousands)	Industrial		Residential		Agricultural		Commercial		Mortgage		Consumer		Unallocated		Total
December 31, 2020
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	6,310	$	1,377	$	84	$	0	$	270	$	0	$	0	$	8,041
Collectively evaluated for impairment		22,023		21,530		2,959		416		2,349		951		3,139		53,367
Total ending allowance balance	$	28,333	$	22,907	$	3,043	$	416	$	2,619	$	951	$	3,139	$	61,408

Loans:
Loans individually evaluated for impairment	$	12,533	$	5,518	$	428	$	0	$	1,700	$	0	$	0	$	20,179
Loans collectively evaluated for impairment		1,772,393		1,887,054		429,234		93,912		342,999		103,385		0		4,628,977
Total ending loans balance	$	1,784,926	$	1,892,572	$	429,662	$	93,912	$	344,699	$	103,385	$	0	$	4,649,156

The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2020:


	Unpaid				Allowance for
	Principal		Recorded		Loan Losses
(dollars in thousands)	Balance		Investment		Allocated
With no related allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans	$	346	$	173	$	0
Non-working capital loans		2,399		968		0
Commercial real estate and multi-family residential loans:
Owner occupied loans		3,002		2,930		0
Agri-business and agricultural loans:
Loans secured by farmland		603		283		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		316		236		0
Open end and junior lien loans		5		5		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		433		433		255
Non-working capital loans		11,644		10,959		6,055
Commercial real estate and multi-family residential loans:
Owner occupied loans		2,589		2,588		1,377
Agri-business and agricultural loans:
Loans secured by farmland		145		145		84
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		1,457		1,459		270
Total	$	22,939	$	20,179	$	8,041

The following table presents loans individually evaluated for impairment by class of loans as of and for the three-month period ended March 31, 2020:


	Average		Interest		Cash Basis
	Recorded		Income		Interest Income
(dollars in thousands)	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans	$	380	$	0	$	0
Non-working capital loans		558		1		1
Commercial real estate and multi-family residential loans:
Owner occupied loans		2,144		5		4
Agri-business and agricultural loans:
Loans secured by farmland		283		0		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		325		1		1
Open end and junior lien loans		85		0		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		5,287		0		0
Non-working capital loans		11,719		90		90
Commercial real estate and multi-family residential loans:
Owner occupied loans		1,999		30		30
Agri-business and agricultural loans:
Loans secured by farmland		147		0		0
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		1,641		21		20
Open end and junior lien loans		638		0		0
Residential construction loans		52		0		0
Total	$	25,258	$	148	$	146

The following table presents the aging of the recorded investment in past due loans as of December 31, 2020 by class of loans:


			30‑89		Greater than		Greater than				Total Past
	Loans Not		Days		90 Days		90 Days				Due and
(dollars in thousands)	Past Due		Past Due		Past Due		Past Due		Nonaccrual		Nonaccrual		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	625,493	$	0	$	0	$	0	$	606	$	606	$	626,099
Non-working capital loans		1,153,540		0		0		0		5,287		5,287		1,158,827
Commercial real estate and multi-family residential loans:
Construction and land development loans		361,664		0		0		0		0		0		361,664
Owner occupied loans		642,527		0		0		0		5,047		5,047		647,574
Nonowner occupied loans		579,050		0		0		0		0		0		579,050
Multifamily loans		304,284		0		0		0		0		0		304,284
Agri-business and agricultural loans:
Loans secured by farmland		194,935		0		0		0		428		428		195,363
Loans for agricultural production		234,191		108		0		0		0		108		234,299
Other commercial loans		93,912		0		0		0		0		0		93,912
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		165,895		877		116		116		613		1,606		167,501
Open end and junior lien loans		165,094		137		0		0		5		142		165,236
Residential construction loans		11,962		0		0		0		0		0		11,962
Other consumer loans		103,240		145		0		0		0		145		103,385
Total	$	4,635,787	$	1,267	$	116	$	116	$	11,986	$	13,369	$	4,649,156

As of December 31, 2020, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows:


			Special						Not
(dollars in thousands)	Pass		Mention		Substandard		Doubtful		Rated		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	535,071	$	81,095	$	9,718	$	0	$	215	$	626,099
Non-working capital loans		1,111,989		26,523		14,820		0		5,495		1,158,827
Commercial real estate and multi-family residential loans:
Construction and land development loans		361,664		0		0		0		0		361,664
Owner occupied loans		608,845		31,355		7,374		0		0		647,574
Nonowner occupied loans		547,790		31,260		0		0		0		579,050
Multi-family loans		282,031		22,253		0		0		0		304,284
Agri-business and agricultural loans:
Loans secured by farmland		183,983		10,728		652		0		0		195,363
Loans for agricultural production		185,875		48,424		0		0		0		234,299
Other commercial loans		93,912		0		0		0		0		93,912
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		40,682		0		1,695		0		125,124		167,501
Open end and junior lien loans		8,424		0		5		0		156,807		165,236
Residential construction loans		0		0		0		0		11,962		11,962
Other consumer loans		36,979		253		0		0		66,153		103,385
Total	$	3,997,245	$	251,891	$	34,264	$	0	$	365,756	$	4,649,156

BORROWINGS

3 Months Ended

Mar. 31, 2021

BORROWINGS

BORROWINGS

NOTE 5. BORROWINGS

For the periods ended March 31, 2021 and December 31, 2020, the Company had an advance outstanding from the Federal Home Loan Bank (“FHLB”) in the amount of $75.0 million. The outstanding FHLB advance is a ten-year fixed-rate putable advance with a rate of 0.39% and is due on March 4, 2030. The advance may not be prepaid by the Company without penalty. All FHLB notes require monthly interest payments and are secured by residential real estate loans and securities.

On August 2, 2019 the Company entered into an unsecured revolving credit agreement with another financial institution allowing the Company to borrow up to $30.0 million; this credit agreement was subsequently amended and renewed on July 31, 2020. Funds provided under the agreement may be used to repurchase shares of the Company’s common stock under the share repurchase program, which was reauthorized by the Company’s board of directors on April 13, 2021. The credit agreement includes a negative pledge agreement whereby the Company agrees not to pledge or otherwise encumber the stock of the Bank. The credit agreement has a one year term which may be amended, extended, modified or renewed. Outstanding borrowings on the credit agreement were $0 and $10.5 million at March 31, 2021 and December 31, 2020, respectively.

FAIR VALUE DISCLOSURES

3 Months Ended

Mar. 31, 2021

FAIR VALUE

FAIR VALUE

NOTE 6. 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 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 differences 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 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 0-50% 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 35-65%, depending on the marketability of the goods (b) finished goods are generally discounted by 30-60%, 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 50-100%, 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 30-70% 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 March 31, 2021, the fair value of the Company’s Level 3 servicing assets for residential mortgage loans (“MSRs”) was $4.3 million, carried at amortized cost less $518,000 in a valuation reserve, or $3.8 million. These residential mortgage loans have a weighted average interest rate of 3.63%, 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 valuation model 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 March 31, 2021, the constant prepayment speed (“PSA”) used was 152 and discount rate used was 9.4%. At December 31, 2020, the PSA used was 204 and the discount rate used was 9.4%.

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 table below presents the balances of assets measured at fair value on a recurring basis:


	March 31, 2021
	Fair Value Measurements Using						Assets
(dollars in thousands)	Level 1		Level 2		Level 3		at Fair Value
Assets:
U.S. Treasury securities	$	900	$	0	$	0	$	900
U.S. government sponsored agency securities		0		34,890		0		34,890
Mortgage-backed securities: residential		0		347,332		0		347,332
Mortgage-backed securities: commercial		0		35,918		0		35,918
State and municipal securities		0		421,249		140		421,389
Total Securities		900		839,389		140		840,429
Mortgage banking derivative		0		1,217		0		1,217
Interest rate swap derivative		0		18,194		0		18,194
Total assets	$	900	$	858,800	$	140	$	859,840

Liabilities:
Mortgage banking derivative		0		4		0		4
Interest rate swap derivative		0		18,206		0		18,206
Total liabilities	$	0	$	18,210	$	0	$	18,210


	December 31, 2020
	Fair Value Measurements Using						Assets
(dollars in thousands)	Level 1		Level 2		Level 3		at Fair Value
Assets:
U.S. government sponsored agency securities	$	0	$	36,487	$	0	$	36,487
Mortgage-backed securities: residential		0		279,503		0		279,503
Mortgage-backed securities: commercial		0		36,881		0		36,881
State and municipal securities		0		381,834		140		381,974
Total Securities		0		734,705		140		734,845
Mortgage banking derivative		0		1,182		0		1,182
Interest rate swap derivative		0		21,764		0		21,764
Total assets	$	0	$	757,651	$	140	$	757,791

Liabilities:
Mortgage banking derivative		0		111		0		111
Interest rate swap derivative		0		21,794		0		21,794
Total liabilities	$	0	$	21,905	$	0	$	21,905

The fair value of Level 3 available-for-sale securities was immaterial and thus did not require additional recurring fair value disclosure.

The table below presents the balances of assets measured at fair value on a nonrecurring basis:


	March 31, 2021
	Fair Value Measurements Using						Assets
(dollars in thousands)	Level 1		Level 2		Level 3		at Fair Value
Assets
Collateral dependent loans:
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	0	$	133	$	133
Non-working capital loans		0		0		4,331		4,331
Commercial real estate and multi-family residential loans:
Owner occupied loans		0		0		710		710
Agri-business and agricultural loans:
Loans secured by farmland		0		0		43		43
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		0		0		322		322
Total collateral dependent loans	$	0	$	0	$	5,539	$	5,539
Other real estate owned		0		0		0		0
Total assets	$	0	$	0	$	5,539	$	5,539


	December 31, 2020
	Fair Value Measurements Using						Assets
(dollars in thousands)	Level 1		Level 2		Level 3		at Fair Value
Assets
Collateral dependent loans:
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	0	$	178	$	178
Non-working capital loans		0		0		4,904		4,904
Commercial real estate and multi-family residential loans:
Owner occupied loans		0		0		1,211		1,211
Agri-business and agricultural loans:
Loans secured by farmland		0		0		61		61
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		0		0		411		411
Total collateral dependent loans	$	0	$	0	$	6,765	$	6,765
Other real estate owned		0		0		0		0
Total assets	$	0	$	0	$	6,765	$	6,765

The following table presents the valuation methodology and unobservable inputs for Level 3 assets measured at fair value on a non-recurring basis at March 31, 2021:


(dollars in thousands)	Fair Value		Valuation Methodology	Unobservable Inputs	Average		Range of Inputs
Collateral dependent loans:
Commercial and industrial	$	4,464	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	61	%	22%-100%

Collateral dependent loans:
Commercial real estate		710	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	67	%	25%-73%

Collateral dependent loans:
Agribusiness and agricultural		43	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	70	%

Collateral dependent loans:
Consumer 1-4 family mortgage		322	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	9	%

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, 2020:


(dollars in thousands)	Fair Value		Valuation Methodology	Unobservable Inputs	Average		Range of Inputs
Collateral dependent loans:
Commercial and industrial	$	5,082	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	55	%	16%-100%

Collateral dependent loans:
Commercial real estate		1,211	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	53	%	21%-74%

Collateral dependent loans:
Agribusiness and agricultural		61	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	58	%

Collateral dependent loans:
Consumer 1-4 family mortgage		411	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	11	%	10%-15%

Collateral dependent loans had a gross carrying amount of $19.6 million, with a valuation allowance of $8.5 million at March 31, 2021. The change in the fair value of collateral dependent loans resulted in increases in the provision for credit losses of $815,000 during the three months ended March 31, 2021. At March 31, 2020, collateral dependent loans had a gross carrying amount of $17.4 million, with a valuation allowance of $7.4 million. The change in the fair value of collateral dependent loans resulted in increases in the provision for credit losses of $142,000 during the three months ended March 31, 2020.

The following table contains the estimated fair values and the related carrying values of the Company’s financial instruments. Items which are not financial instruments are not included.

March 31, 2021

Carrying

Estimated Fair Value

(dollars in thousands)

Value

Level 1

Level 2

Level 3

Total

Financial Assets:

Cash and cash equivalents

501,945

499,989

1,956

501,945

Securities available-for-sale

840,429

900

839,389

140

840,429

Real estate mortgages held-for-sale

19,092

19,755

Loans, net

4,402,787

4,355,296

Mortgage banking derivative

1,217

Interest rate swap derivative

18,194

Federal Reserve and Federal Home Loan Bank Stock

13,772

N/A

Accrued interest receivable

19,355

4,420

14,935

19,355

Financial Liabilities:

Certificates of deposit

(1,006,879)

(1,014,233)

All other deposits

(4,223,091)

Federal Home Loan Bank advances

(75,000)

(65,349)

Mortgage banking derivative

(4)

Interest rate swap derivative

(18,206)

Standby letters of credit

(484)

Accrued interest payable

(4,283)

(71)

(4,212)

(4,283)


	December 31, 2020
	Carrying		Estimated Fair Value
(dollars in thousands)	Value		Level 1		Level 2		Level 3		Total
Financial Assets:
Cash and cash equivalents	$	249,927	$	247,228	$	2,699	$	0	$	249,927
Securities available-for-sale		734,845		0		734,705		140		734,845
Real estate mortgages held-for-sale		11,218		0		11,651		0		11,651
Loans, net		4,587,748		0		0		4,532,639		4,532,639
Mortgage banking derivative		1,182		0		1,182		0		1,182
Interest rate swap derivative		21,764		0		21,764		0		21,764
Federal Reserve and Federal Home Loan Bank Stock		13,772		N/A		N/A		N/A		N/A
Accrued interest receivable		18,761		0		3,801		14,960		18,761
Financial Liabilities:
Certificates of deposit		(1,024,819)		0		(1,033,095)		0		(1,033,095)
All other deposits		(4,011,986)		(4,011,986)		0		0		(4,011,986)
Miscellaneous borrowings		(10,500)		0		(10,500)		0		(10,500)
Federal Home Loan Bank advances		(75,000)		0		(68,967)		0		(68,967)
Mortgage banking derivative		(111)		0		(111)		0		(111)
Interest rate swap derivative		(21,794)		0		(21,794)		0		(21,794)
Standby letters of credit		(686)		0		0		(686)		(686)
Accrued interest payable		(5,959)		(66)		(5,893)		0		(5,959)

OFFSETTING ASSETS AND LIABILITIES

3 Months Ended

Mar. 31, 2021

OFFSETTING ASSETS AND LIABILITIES

OFFSETTING ASSETS AND LIABILITIES

NOTE 7. 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 March 31, 2021 and December 31, 2020.

March 31, 2021

Gross

Amounts

Net Amounts

Gross Amounts Not

Amounts of

Offset in the

presented in

Offset in the Statement

Recognized

Statement of

the Statement

of Financial Position

Assets/

Financial

of Financial

Financial

Cash Collateral

Net

(dollars in thousands)

Liabilities

Position

Instruments

Position

Amount

Assets

Interest Rate Swap Derivatives

18,194

(3,490)

14,704

Total Assets

18,194

(3,490)

14,704

Liabilities

Interest Rate Swap Derivatives

18,206

(9,380)

8,826

Total Liabilities

18,206

(9,380)

8,826


	December 31, 2020
			Gross
	Gross		Amounts		Net Amounts		Gross Amounts Not
	Amounts of		Offset in the		presented in		Offset in the Statement
	Recognized		Statement of		the Statement		of Financial Position
	Assets/		Financial		of Financial		Financial		Cash Collateral		Net
(dollars in thousands)	Liabilities		Position		Position		Instruments		Position		Amount
Assets
Interest Rate Swap Derivatives	$	21,764	$	0	$	21,764	$	0	$	0	$	21,764
Total Assets	$	21,764	$	0	$	21,764	$	0	$	0	$	21,764
Liabilities
Interest Rate Swap Derivatives	$	21,794	$	0	$	21,794	$	0	$	(21,370)	$	424
Total Liabilities	$	21,794	$	0	$	21,794	$	0	$	(21,370)	$	424

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

3 Months Ended

Mar. 31, 2021

EARNINGS PER SHARE

EARNINGS PER SHARE

NOTE 8. 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 March 31,
	2021		2020
Weighted average shares outstanding for basic earnings per common share		25,457,659		25,622,988
Dilutive effect of stock based awards and warrants		92,452		112,838
Weighted average shares outstanding for diluted earnings per common share		25,550,111		25,735,826

Basic earnings per common share	$	0.90	$	0.68
Diluted earnings per common share	$	0.90	$	0.67

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Mar. 31, 2021

ACCUMULATED OTHER COMPREHENSIVE INCOME

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

NOTE 9. ACCUMULATED OTHER COMPREHENSIVE INCOME

The following tables summarize the changes within each classification of accumulated other comprehensive income for the three months ended March 31, 2021 and 2020 all shown net of tax:


	Unrealized
	Gains and
	Losses on		Defined
	Available-		Benefit
	for-Sales		Pension
(dollars in thousands)	Securities		Items		Total
Balance at January 1, 2021	$	29,182	$	(1,438)	$	27,744
Other comprehensive loss before reclassification		(12,084)		0		(12,084)
Amounts reclassified from accumulated other comprehensive income		(595)		45		(550)
Net current period other comprehensive loss		(12,679)		45		(12,634)
Balance at March 31, 2021	$	16,503	$	(1,393)	$	15,110


	Unrealized
	Gains and
	Losses on		Defined
	Available-		Benefit
	for-Sales		Pension
(dollars in thousands)	Securities		Items		Total
Balance at January 1, 2020	$	13,607	$	(1,548)	$	12,059
Other comprehensive income before reclassification		10,444		0		10,444
Amounts reclassified from accumulated other comprehensive income		0		47		47
Net current period other comprehensive income		10,444		47		10,491
Balance at March 31, 2020	$	24,051	$	(1,501)	$	22,550

Reclassifications out of accumulated comprehensive income for the three months ended March 31, 2021 are as follows:


Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented

(dollars in thousands)
Realized gains and losses on available-for-sale securities	$	753	Net securities gains
Tax effect		(158)	Income tax expense
		595	Net of tax
Amortization of defined benefit pension items	$	(60)	Other expense
Tax effect		15	Income tax expense
		(45)	Net of tax
Total reclassifications for the period	$	550	Net income

Reclassifications out of accumulated comprehensive income for the three months ended March 31, 2020 are as follows:


Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented

(dollars in thousands)
Amortization of defined benefit pension items	$	(63)	Other expense
Tax effect		16	Income tax expense
		(47)	Net of tax
Total reclassifications for the period	$	(47)	Net income

LEASES

3 Months Ended

Mar. 31, 2021

LEASES

LEASES

NOTE 10. LEASES

The Company leases certain office facilities under long-term operating lease agreements. The leases expire at various dates through 2029 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 assets and are included in other assets on the consolidated balance sheet. The Company's corresponding lease obligations are included in other liabilities on the consolidated balance sheet. ROU lease assets represent the Company's right to use an underlying asset for the lease term and lease obligations represent the Company's obligation to make lease payments arising from the lease. Operating ROU lease assets and obligations are recognized at the commencement date based on the present value of lease payments over the lease term. As most of the Company's leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The ROU lease asset also includes any lease payments made and excludes lease incentives. The Company's lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option.

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 practical expedient of the standard.

The following is a maturity analysis of the operating lease liabilities as of March 31, 2021:


	Operating lease
Years ending December 31, (in thousands)	Obligation
2021	$	438
2022		595
2023		606
2024		622
2025		640
2026 and thereafter		2,233
Total undiscounted lease payments		5,134
Less imputed interest		(570)
Lease liability	$	4,564
Right-of-use asset	$	4,564


	Three months ended			Three months ended
	March 31, 2021			March 31, 2020
Lease cost
Operating lease cost	$	135		$	128
Short-term lease cost		6			6
Total lease cost	$	141		$	134

Other information
Operating cash outflows from operating leases	$	135		$	128
Weighted-average remaining lease term - operating leases		8.6	years		9.6	years
Weighted average discount rate - operating leases		2.8	%		2.8	%

BASIS OF PRESENTATION (Policies)

3 Months Ended

Mar. 31, 2021

BASIS OF PRESENTATION

Adoption of New Accounting Standards

The following table illustrates the impact of adoption of the ASU:


	January 1, 2021
	As Reported				Impact of
	Under		Pre-ASC 326		ASC 326
(dollars in thousands)	ASC 326		Adoption		Adoption
Loans
Commercial and industrial loans	$	32,645	$	28,333	$	4,312
Commercial real estate and multi-family residential loans		27,223		22,907		4,316
Agri-business and agricultural loans		4,103		3,043		1,060
Other commercial loans		1,357		416		941
Consumer 1-4 family loans		3,572		2,619		953
Other consumer loans		1,300		951		349
Unallocated		258		3,139		(2,881)
Allowance for credit losses	$	70,458	$	61,408	$	9,050

The Company’s loan segmentation, as disclosed in “Note 3 – Loans”, did not change as a result of adopting this ASU.

Newly Issued But Not Yet Effective Accounting Standards

Newly Issued But Not Yet Effective Accounting Standards

Reclassifications

BASIS OF PRESENTATION (Tables)

3 Months Ended

Mar. 31, 2021

BASIS OF PRESENTATION

Summary of impact of adoption of the ASU

The following table illustrates the impact of adoption of the ASU:


	January 1, 2021
	As Reported				Impact of
	Under		Pre-ASC 326		ASC 326
(dollars in thousands)	ASC 326		Adoption		Adoption
Loans
Commercial and industrial loans	$	32,645	$	28,333	$	4,312
Commercial real estate and multi-family residential loans		27,223		22,907		4,316
Agri-business and agricultural loans		4,103		3,043		1,060
Other commercial loans		1,357		416		941
Consumer 1-4 family loans		3,572		2,619		953
Other consumer loans		1,300		951		349
Unallocated		258		3,139		(2,881)
Allowance for credit losses	$	70,458	$	61,408	$	9,050

SECURITIES (Tables)

3 Months Ended

Mar. 31, 2021

SECURITIES

Schedule of Available-For-Sale Securities


			Gross		Gross		Allowance
	Amortized		Unrealized		Unrealized		for Credit		Fair
(dollars in thousands)	Cost		Gain		Losses		Losses		Value
March 31, 2021
U.S. Treasury securities	$	900	$	0	$	0	$	0	$	900
U.S. government sponsored agencies		36,150		0		(1,260)		0		34,890
Mortgage-backed securities: residential		344,668		6,903		(4,239)		0		347,332
Mortgage-backed securities: commercial		35,220		700		(2)		0		35,918
State and municipal securities		402,602		19,777		(990)		0		421,389
Total	$	819,540	$	27,380	$	(6,491)	$	0	$	840,429

December 31, 2020
U.S. government sponsored agencies	$	36,492	$	56	$	(61)	$	0	$	36,487
Mortgage-backed securities: residential		270,231		9,289		(17)		0		279,503
Mortgage-backed securities: commercial		35,877		1,004		0		0		36,881
State and municipal securities		355,306		26,696		(28)		0		381,974
Total	$	697,906	$	37,045	$	(106)	$	0	$	734,845

Schedule of Available-For-Sale Securities By Maturity


	Amortized		Fair
(dollars in thousands)	Cost		Value
Due in one year or less	$	3,275	$	3,289
Due after one year through five years		10,703		10,961
Due after five years through ten years		37,520		39,209
Due after ten years		388,154		403,720
		439,652		457,179
Mortgage-backed securities		379,888		383,250
Total debt securities	$	819,540	$	840,429

Schedule of Sales of Securities Available For Sale

Securities proceeds, gross gains and gross losses are presented below.


	Three months ended March 31,
(dollars in thousands)	2021		2020
Sales of securities available-for-sale
Proceeds	$	13,506	$	0
Gross gains		753		0
Gross losses		0		0
Number of securities		7		0

Schedule of Available-For-Sale Securities Continuous Unrealized Loss Position


	Less than 12 months				12 months or more				Total
	Fair		Unrealized		Fair		Unrealized		Fair		Unrealized
(dollars in thousands)	Value		Losses		Value		Losses		Value		Losses
March 31, 2021
U.S. government sponsored agencies	$	34,890	$	1,260	$	0	$	0	$	34,890	$	1,260
Mortgage-backed securities: residential		161,631		4,239		0		0		161,631		4,239
Mortgage-backed securities: commercial		2,567		2		0		0		2,567		2
State and municipal securities		63,625		990		0		0		63,625		990
Total temporarily impaired	$	262,713	$	6,491	$	—	$	—	$	262,713	$	6,491

December 31, 2020
U.S. government sponsored agencies	$	19,800	$	61	$	0	$	0	$	19,800	$	61
Mortgage-backed securities: residential		3		0		3,112		17		3,115		17
Mortgage-backed securities: commercial		0		0		0		0		0		0
State and municipal securities		6,921		28		0		0		6,921		28
Total temporarily impaired	$	26,724	$	89	$	3,112	$	17	$	29,836	$	106

Schedule of Quantitative Disclosure of Available-For-Sale Securities

The total number of securities with unrealized losses as of March 31, 2021 and December 31, 2020 is presented below.


	Less than	12 months
	12 months	or more	Total
March 31, 2021
U.S. government sponsored agencies	6	0	6
Mortgage-backed securities: residential	18	0	18
Mortgage-backed securities: commercial	1	0	1
State and municipal securities	45	0	45
Total temporarily impaired	70	0	70

December 31, 2020
U.S. government sponsored agencies	3	0	3
Mortgage-backed securities: residential	2	1	3
Mortgage-backed securities: commercial	0	0	0
State and municipal securities	2	0	2
Total temporarily impaired	7	1	8

Prior to the adoption of ASC 326, there was no OTTI recorded during the three months ended March 31, 2020.

LOANS (Tables)

3 Months Ended

Mar. 31, 2021

LOANS

Schedule of Loans


	March 31,				December 31,
(dollars in thousands)	2021				2020
Commercial and industrial loans:
Working capital lines of credit loans	$	574,659	12.8	%	$	626,023	13.5	%
Non-working capital loans		1,101,805	24.6			1,165,355	25.0
Total commercial and industrial loans		1,676,464	37.4			1,791,378	38.5

Commercial real estate and multi-family residential loans:
Construction and land development loans		370,906	8.3			362,653	7.8
Owner occupied loans		669,390	14.9			648,019	13.9
Nonowner occupied loans		605,640	13.5			579,625	12.5
Multifamily loans		301,385	6.7			304,717	6.5
Total commercial real estate and multi-family residential loans		1,947,321	43.4			1,895,014	40.7

Agri-business and agricultural loans:
Loans secured by farmland		154,826	3.5			195,410	4.2
Loans for agricultural production		192,341	4.3			234,234	5.0
Total agri-business and agricultural loans		347,167	7.8			429,644	9.2

Other commercial loans		86,477	1.9			94,013	2.0
Total commercial loans		4,057,429	90.5			4,210,049	90.4

Consumer 1-4 family mortgage loans:
Closed end first mortgage loans		161,573	3.6			167,847	3.6
Open end and junior lien loans		157,492	3.5			163,664	3.5
Residential construction and land development loans		9,221	0.2			12,007	0.3
Total consumer 1-4 family mortgage loans		328,286	7.3			343,518	7.4

Other consumer loans		99,052	2.2			103,616	2.2
Total consumer loans		427,338	9.5			447,134	9.6
Subtotal		4,484,767	100.0	%		4,657,183	100.0	%
Less: Allowance for credit losses		(71,844)				(61,408)
Net deferred loan fees		(10,136)				(8,027)
Loans, net	$	4,402,787			$	4,587,748

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (Tables)

3 Months Ended

Mar. 31, 2021

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY

In Allowance For Loan Losses and Recorded Investment In Loans By Portfolio Segment

The following tables present the activity in the allowance for credit losses by portfolio segment for the three-month period ended March 31, 2021:

Commercial

Real Estate

Commercial

and

Agri-business

Consumer

and

Multifamily

and

Other

1-4 Family

Other

(dollars in thousands)

Industrial

Residential

Agricultural

Commercial

Mortgage

Consumer

Unallocated

Total

Three Months Ended March 31, 2021

Beginning balance, January 1

28,333

22,907

3,043

416

2,619

951

3,139

61,408

Impact of adopting ASC 326

4,312

4,316

1,060

941

953

349

(2,881)

9,050

Provision for credit losses

(540)

2,285

(202)

(185)

(233)

339

1,477

Loans charged-off

(87)

(71)

(6)

(72)

(236)

Recoveries

145

Net loans charged-off

(53)

(63)

(20)

(91)

Ending balance

32,052

29,445

3,901

1,172

3,384

1,293

597

71,844

The following tables present the activity in the allowance for loan losses by portfolio segment for the three-month period ended March 31, 2020:


			Commercial
			Real Estate
	Commercial		and		Agri-business				Consumer
	and		Multifamily		and		Other		1-4 Family		Other
(dollars in thousands)	Industrial		Residential		Agricultural		Commercial		Mortgage		Consumer		Unallocated		Total
Three Months Ended March 31, 2020
Beginning balance, January 1	$	25,789	$	15,796	$	3,869	$	447	$	2,086	$	345	$	2,320	$	50,652
Provision for credit losses		2,628		2,750		(167)		74		395		175		745		6,600
Loans charged-off		(3,735)		0		0		0		(13)		(101)		0		(3,849)
Recoveries		57		112		2		0		7		28		0		206
Net loans charged-off		(3,678)		112		2		0		(6)		(73)		0		(3,643)
Ending balance	$	24,739	$	18,658	$	3,704	$	521	$	2,475	$	447	$	3,065	$	53,609

The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2020:


			Commercial
			Real Estate
	Commercial		and		Agri-business				Consumer
	and		Multi-family		and		Other		1-4 Family		Other
(dollars in thousands)	Industrial		Residential		Agricultural		Commercial		Mortgage		Consumer		Unallocated		Total
December 31, 2020
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	6,310	$	1,377	$	84	$	0	$	270	$	0	$	0	$	8,041
Collectively evaluated for impairment		22,023		21,530		2,959		416		2,349		951		3,139		53,367
Total ending allowance balance	$	28,333	$	22,907	$	3,043	$	416	$	2,619	$	951	$	3,139	$	61,408

Loans:
Loans individually evaluated for impairment	$	12,533	$	5,518	$	428	$	0	$	1,700	$	0	$	0	$	20,179
Loans collectively evaluated for impairment		1,772,393		1,887,054		429,234		93,912		342,999		103,385		0		4,628,977
Total ending loans balance	$	1,784,926	$	1,892,572	$	429,662	$	93,912	$	344,699	$	103,385	$	0	$	4,649,156

Summary 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 origination date as of March 31, 2021:


(dollars in thousands)	2021		2020		2019		2018		2017		Prior		Term Total		Revolving		Total
Commercial and industrial loans:
Working capital lines of credit loans:
Pass	$	1,699	$	7,903	$	15,719	$	2,351	$	1,168	$	642	$	29,482	$	469,298	$	498,780
Special Mention		0		0		0		0		0		0		0		59,011		59,011
Substandard		0		0		35		0		173		35		243		16,662		16,905
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	1,699	$	7,903	$	15,754	$	2,351	$	1,341	$	677	$	29,725	$	544,971	$	574,696
Non-working capital loans:
Pass	$	163,261	$	448,279	$	115,200	$	100,782	$	37,144	$	28,151	$	892,817	$	150,459	$	1,043,276
Special Mention		4,424		5,394		1,468		3,302		3,609		1,635		19,832		2,896		22,728
Substandard		0		6,754		1,340		4,684		4,642		1,076		18,496		3,142		21,638
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		856		2,360		1,104		1,083		357		69		5,829		0		5,829
Total	$	168,541	$	462,787	$	119,112	$	109,851	$	45,752	$	30,931	$	936,974	$	156,497	$	1,093,471
Commercial real estate and multi-family residential loans:
Construction and land development loans:
Pass	$	4,739	$	36,704	$	12,586	$	57,515	$	1,639	$	17,070	$	130,253	$	239,380	$	369,633
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	4,739	$	36,704	$	12,586	$	57,515	$	1,639	$	17,070	$	130,253	$	239,380	$	369,633
Owner occupied loans:
Pass	$	44,701	$	181,024	$	72,230	$	85,797	$	86,522	$	116,435	$	586,709	$	44,030	$	630,739
Special Mention		1,675		0		2,183		1,401		23,062		2,242		30,563		0		30,563
Substandard		0		2,039		1,092		2,111		1,458		932		7,632		0		7,632
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	46,376	$	183,063	$	75,505	$	89,309	$	111,042	$	119,609	$	624,904	$	44,030	$	668,934
Nonowner occupied loans:
Pass	$	26,222	$	168,765	$	158,407	$	45,092	$	43,415	$	95,478	$	537,379	$	36,478	$	573,857
Special Mention		0		0		666		3,406		0		27,107		31,179		0		31,179
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	26,222	$	168,765	$	159,073	$	48,498	$	43,415	$	122,585	$	568,558	$	36,478	$	605,036
Multifamily loans:
Pass	$	13,224	$	109,440	$	79,629	$	14,830	$	17,242	$	30,423	$	264,788	$	13,956	$	278,744
Special Mention		0		0		0		0		22,252		0		22,252		0		22,252
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	13,224	$	109,440	$	79,629	$	14,830	$	39,494	$	30,423	$	287,040	$	13,956	$	300,996
Agri-business and agricultural loans:
Loans secured by farmland:
Pass	$	16,709	$	31,945	$	21,644	$	15,817	$	11,433	$	25,434	$	122,982	$	21,195	$	144,177
Special Mention		0		2,089		2,374		746		200		1,924		7,333		2,628		9,961
Substandard		0		220		0		0		0		428		648		0		648
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	16,709	$	34,254	$	24,018	$	16,563	$	11,633	$	27,786	$	130,963	$	23,823	$	154,786
Loans for agricultural production:
Pass	$	1,594	$	33,549	$	5,474	$	12,302	$	1,851	$	8,448	$	63,218	$	82,152	$	145,370
Special Mention		495		10,154		5,582		18,788		62		19		35,100		11,942		47,042
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	2,089	$	43,703	$	11,056	$	31,090	$	1,913	$	8,467	$	98,318	$	94,094	$	192,412
Other commercial loans:
Pass	$	919	$	30,687	$	5,766	$	2,524	$	10,249	$	14,206	$	64,351	$	22,028	$	86,379
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		0		0		0		0		0		0		0		0		0
Total	$	919	$	30,687	$	5,766	$	2,524	$	10,249	$	14,206	$	64,351	$	22,028	$	86,379
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans
Pass	$	3,252	$	18,893	$	7,016	$	7,339	$	4,048	$	6,407	$	46,955	$	2,717	$	49,672
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		14		1,481		1,495		0		1,495
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		4,474		31,927		14,397		12,868		13,123		32,653		109,442		631		110,073
Total	$	7,726	$	50,820	$	21,413	$	20,207	$	17,185	$	40,541	$	157,892	$	3,348	$	161,240
Open end and junior lien loans
Pass	$	101	$	494	$	166	$	404	$	0	$	32	$	1,197	$	10,305	$	11,502
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		1,565		9,308		9,290		7,900		4,119		2,603		34,785		112,747		147,532
Total	$	1,666	$	9,802	$	9,456	$	8,304	$	4,119	$	2,635	$	35,982	$	123,052	$	159,034
Residential construction loans
Pass	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0
Special Mention		0		0		0		0		0		0		0		0		0
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		2,139		4,268		1,098		262		202		1,210		9,179		0		9,179
Total	$	2,139	$	4,268	$	1,098	$	262	$	202	$	1,210	$	9,179	$	0	$	9,179
Other consumer loans
Pass	$	253	$	6,503	$	1,687	$	0	$	1,395	$	0	$	9,838	$	24,887	$	34,725
Special Mention		0		0		253		0		0		0		253		0		253
Substandard		0		0		0		0		0		0		0		0		0
Doubtful		0		0		0		0		0		0		0		0		0
Not Rated		5,423		21,653		11,465		10,166		4,065		2,004		54,776		9,081		63,857
Total	$	5,676	$	28,156	$	13,405	$	10,166	$	5,460	$	2,004	$	64,867	$	33,968	$	98,835

TOTAL		297,725		1,170,352		547,871		411,470		293,444		418,144		3,139,006		1,335,625		4,474,631

As of December 31, 2020, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows:


			Special						Not
(dollars in thousands)	Pass		Mention		Substandard		Doubtful		Rated		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	535,071	$	81,095	$	9,718	$	0	$	215	$	626,099
Non-working capital loans		1,111,989		26,523		14,820		0		5,495		1,158,827
Commercial real estate and multi-family residential loans:
Construction and land development loans		361,664		0		0		0		0		361,664
Owner occupied loans		608,845		31,355		7,374		0		0		647,574
Nonowner occupied loans		547,790		31,260		0		0		0		579,050
Multi-family loans		282,031		22,253		0		0		0		304,284
Agri-business and agricultural loans:
Loans secured by farmland		183,983		10,728		652		0		0		195,363
Loans for agricultural production		185,875		48,424		0		0		0		234,299
Other commercial loans		93,912		0		0		0		0		93,912
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		40,682		0		1,695		0		125,124		167,501
Open end and junior lien loans		8,424		0		5		0		156,807		165,236
Residential construction loans		0		0		0		0		11,962		11,962
Other consumer loans		36,979		253		0		0		66,153		103,385
Total	$	3,997,245	$	251,891	$	34,264	$	0	$	365,756	$	4,649,156

Schedule of Amortized Cost Basis In Past due loans

The following table presents the aging of the amortized cost basis in past due loans as of March 31, 2021 by class of loans and loans past due 90 days or more and still accruing by class of loan:

Greater than

Nonaccrual

30-89

89 Days

With No

Loans Not

Days

Past Due

Total

Allowance

(dollars in thousands)

Past Due

and Accruing

Accruing

Nonaccrual

For Credit Loss

Total

Commercial and industrial loans:

Working capital lines of credit loans

574,696

574,096

600

173

574,696

Non-working capital loans

1,093,471

1,088,338

5,133

610

1,093,471

Commercial real estate and multi-family residential loans:

Construction and land development loans

369,633

Owner occupied loans

668,934

663,855

5,079

3,396

668,934

Nonowner occupied loans

605,036

Multifamily loans

300,996

Agri-business and agricultural loans:

Loans secured by farmland

154,786

154,358

428

283

154,786

Loans for agricultural production

192,412

Other commercial loans

86,379

Consumer 1‑4 family mortgage loans:

Closed end first mortgage loans

160,677

545

160,773

467

161,240

Open end and junior lien loans

158,924

110

159,034

Residential construction loans

9,179

Other consumer loans

98,753

98,835

Total

4,473,876

737

4,462,924

11,707

4,534

4,474,631

Schedule of Amortized Cost Basis Of Collateral Dependent Loans

The following table presents the amortized cost basis of collateral dependent loans by class of loan as of March 31, 2021:

General

(dollars in thousands)

Real Estate

Business Assets

Other

Total

Commercial and industrial loans:

Working capital lines of credit loans

427

Non-working capital loans

1,952

9,507

229

11,688

Commercial real estate and multi-family residential loans:

Owner occupied loans

2,707

1,682

1,161

5,550

Agri-business and agricultural loans:

Loans secured by farmland

283

145

428

Consumer 1-4 family mortgage loans:

Closed end first mortgage loans

1,496

Total

6,438

11,761

1,390

19,589

Loans individually evaluated for impairment

The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2020:


	Unpaid				Allowance for
	Principal		Recorded		Loan Losses
(dollars in thousands)	Balance		Investment		Allocated
With no related allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans	$	346	$	173	$	0
Non-working capital loans		2,399		968		0
Commercial real estate and multi-family residential loans:
Owner occupied loans		3,002		2,930		0
Agri-business and agricultural loans:
Loans secured by farmland		603		283		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		316		236		0
Open end and junior lien loans		5		5		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		433		433		255
Non-working capital loans		11,644		10,959		6,055
Commercial real estate and multi-family residential loans:
Owner occupied loans		2,589		2,588		1,377
Agri-business and agricultural loans:
Loans secured by farmland		145		145		84
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		1,457		1,459		270
Total	$	22,939	$	20,179	$	8,041

The following table presents loans individually evaluated for impairment by class of loans as of and for the three-month period ended March 31, 2020:


	Average		Interest		Cash Basis
	Recorded		Income		Interest Income
(dollars in thousands)	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans	$	380	$	0	$	0
Non-working capital loans		558		1		1
Commercial real estate and multi-family residential loans:
Owner occupied loans		2,144		5		4
Agri-business and agricultural loans:
Loans secured by farmland		283		0		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		325		1		1
Open end and junior lien loans		85		0		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		5,287		0		0
Non-working capital loans		11,719		90		90
Commercial real estate and multi-family residential loans:
Owner occupied loans		1,999		30		30
Agri-business and agricultural loans:
Loans secured by farmland		147		0		0
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		1,641		21		20
Open end and junior lien loans		638		0		0
Residential construction loans		52		0		0
Total	$	25,258	$	148	$	146

Troubled Debt Restructuring


	March 31		December 31
(dollars in thousands)	2021		2020
Accruing troubled debt restructured loans	$	5,111	$	5,237
Nonaccrual troubled debt restructured loans		6,508		6,476
Total troubled debt restructured loans	$	11,619	$	11,713

Loans by Class Modified as Troubled Debt Restructurings

The following table presents loans by class modified as new troubled debt restructurings that occurred during the three months ended March 31, 2020:

Modified Repayment Terms

Pre-Modification

Post-Modification

Extension

Outstanding

Period or

Number of

Recorded

Number of

Range

(dollars in thousands)

Loans

Investment

Loans

(in months)

Troubled Debt Restructurings

Commercial and industrial loans:

Non-working capital loans

788

122

Total

788

122

Aging of the Recorded Investment in Past Due Loans

The following table presents the aging of the recorded investment in past due loans as of December 31, 2020 by class of loans:


			30‑89		Greater than		Greater than				Total Past
	Loans Not		Days		90 Days		90 Days				Due and
(dollars in thousands)	Past Due		Past Due		Past Due		Past Due		Nonaccrual		Nonaccrual		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	625,493	$	0	$	0	$	0	$	606	$	606	$	626,099
Non-working capital loans		1,153,540		0		0		0		5,287		5,287		1,158,827
Commercial real estate and multi-family residential loans:
Construction and land development loans		361,664		0		0		0		0		0		361,664
Owner occupied loans		642,527		0		0		0		5,047		5,047		647,574
Nonowner occupied loans		579,050		0		0		0		0		0		579,050
Multifamily loans		304,284		0		0		0		0		0		304,284
Agri-business and agricultural loans:
Loans secured by farmland		194,935		0		0		0		428		428		195,363
Loans for agricultural production		234,191		108		0		0		0		108		234,299
Other commercial loans		93,912		0		0		0		0		0		93,912
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		165,895		877		116		116		613		1,606		167,501
Open end and junior lien loans		165,094		137		0		0		5		142		165,236
Residential construction loans		11,962		0		0		0		0		0		11,962
Other consumer loans		103,240		145		0		0		0		145		103,385
Total	$	4,635,787	$	1,267	$	116	$	116	$	11,986	$	13,369	$	4,649,156

FAIR VALUE (Tables)

3 Months Ended

Mar. 31, 2021

FAIR VALUE

Schedule of Assets Measured at Fair Value on a Recurring Basis

The table below presents the balances of assets measured at fair value on a recurring basis:


	March 31, 2021
	Fair Value Measurements Using						Assets
(dollars in thousands)	Level 1		Level 2		Level 3		at Fair Value
Assets:
U.S. Treasury securities	$	900	$	0	$	0	$	900
U.S. government sponsored agency securities		0		34,890		0		34,890
Mortgage-backed securities: residential		0		347,332		0		347,332
Mortgage-backed securities: commercial		0		35,918		0		35,918
State and municipal securities		0		421,249		140		421,389
Total Securities		900		839,389		140		840,429
Mortgage banking derivative		0		1,217		0		1,217
Interest rate swap derivative		0		18,194		0		18,194
Total assets	$	900	$	858,800	$	140	$	859,840

Liabilities:
Mortgage banking derivative		0		4		0		4
Interest rate swap derivative		0		18,206		0		18,206
Total liabilities	$	0	$	18,210	$	0	$	18,210


	December 31, 2020
	Fair Value Measurements Using						Assets
(dollars in thousands)	Level 1		Level 2		Level 3		at Fair Value
Assets:
U.S. government sponsored agency securities	$	0	$	36,487	$	0	$	36,487
Mortgage-backed securities: residential		0		279,503		0		279,503
Mortgage-backed securities: commercial		0		36,881		0		36,881
State and municipal securities		0		381,834		140		381,974
Total Securities		0		734,705		140		734,845
Mortgage banking derivative		0		1,182		0		1,182
Interest rate swap derivative		0		21,764		0		21,764
Total assets	$	0	$	757,651	$	140	$	757,791

Liabilities:
Mortgage banking derivative		0		111		0		111
Interest rate swap derivative		0		21,794		0		21,794
Total liabilities	$	0	$	21,905	$	0	$	21,905

Schedule of Assets Measured at Fair Value on a Nonrecurring Basis

The fair value of Level 3 available-for-sale securities was immaterial and thus did not require additional recurring fair value disclosure.

The table below presents the balances of assets measured at fair value on a nonrecurring basis:


	March 31, 2021
	Fair Value Measurements Using						Assets
(dollars in thousands)	Level 1		Level 2		Level 3		at Fair Value
Assets
Collateral dependent loans:
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	0	$	133	$	133
Non-working capital loans		0		0		4,331		4,331
Commercial real estate and multi-family residential loans:
Owner occupied loans		0		0		710		710
Agri-business and agricultural loans:
Loans secured by farmland		0		0		43		43
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		0		0		322		322
Total collateral dependent loans	$	0	$	0	$	5,539	$	5,539
Other real estate owned		0		0		0		0
Total assets	$	0	$	0	$	5,539	$	5,539


	December 31, 2020
	Fair Value Measurements Using						Assets
(dollars in thousands)	Level 1		Level 2		Level 3		at Fair Value
Assets
Collateral dependent loans:
Commercial and industrial loans:
Working capital lines of credit loans	$	0	$	0	$	178	$	178
Non-working capital loans		0		0		4,904		4,904
Commercial real estate and multi-family residential loans:
Owner occupied loans		0		0		1,211		1,211
Agri-business and agricultural loans:
Loans secured by farmland		0		0		61		61
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		0		0		411		411
Total collateral dependent loans	$	0	$	0	$	6,765	$	6,765
Other real estate owned		0		0		0		0
Total assets	$	0	$	0	$	6,765	$	6,765

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 March 31, 2021:


(dollars in thousands)	Fair Value		Valuation Methodology	Unobservable Inputs	Average		Range of Inputs
Collateral dependent loans:
Commercial and industrial	$	4,464	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	61	%	22%-100%

Collateral dependent loans:
Commercial real estate		710	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	67	%	25%-73%

Collateral dependent loans:
Agribusiness and agricultural		43	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	70	%

Collateral dependent loans:
Consumer 1-4 family mortgage		322	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	9	%

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, 2020:


(dollars in thousands)	Fair Value		Valuation Methodology	Unobservable Inputs	Average		Range of Inputs
Collateral dependent loans:
Commercial and industrial	$	5,082	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	55	%	16%-100%

Collateral dependent loans:
Commercial real estate		1,211	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	53	%	21%-74%

Collateral dependent loans:
Agribusiness and agricultural		61	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	58	%

Collateral dependent loans:
Consumer 1-4 family mortgage		411	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability	11	%	10%-15%

Schedule of Fair Values and the Related Carrying Values of Financial Instruments

The following table contains the estimated fair values and the related carrying values of the Company’s financial instruments. Items which are not financial instruments are not included.

March 31, 2021

Carrying

Estimated Fair Value

(dollars in thousands)

Value

Level 1

Level 2

Level 3

Total

Financial Assets:

Cash and cash equivalents

501,945

499,989

1,956

501,945

Securities available-for-sale

840,429

900

839,389

140

840,429

Real estate mortgages held-for-sale

19,092

19,755

Loans, net

4,402,787

4,355,296

Mortgage banking derivative

1,217

Interest rate swap derivative

18,194

Federal Reserve and Federal Home Loan Bank Stock

13,772

N/A

Accrued interest receivable

19,355

4,420

14,935

19,355

Financial Liabilities:

Certificates of deposit

(1,006,879)

(1,014,233)

All other deposits

(4,223,091)

Federal Home Loan Bank advances

(75,000)

(65,349)

Mortgage banking derivative

(4)

Interest rate swap derivative

(18,206)

Standby letters of credit

(484)

Accrued interest payable

(4,283)

(71)

(4,212)

(4,283)


	December 31, 2020
	Carrying		Estimated Fair Value
(dollars in thousands)	Value		Level 1		Level 2		Level 3		Total
Financial Assets:
Cash and cash equivalents	$	249,927	$	247,228	$	2,699	$	0	$	249,927
Securities available-for-sale		734,845		0		734,705		140		734,845
Real estate mortgages held-for-sale		11,218		0		11,651		0		11,651
Loans, net		4,587,748		0		0		4,532,639		4,532,639
Mortgage banking derivative		1,182		0		1,182		0		1,182
Interest rate swap derivative		21,764		0		21,764		0		21,764
Federal Reserve and Federal Home Loan Bank Stock		13,772		N/A		N/A		N/A		N/A
Accrued interest receivable		18,761		0		3,801		14,960		18,761
Financial Liabilities:
Certificates of deposit		(1,024,819)		0		(1,033,095)		0		(1,033,095)
All other deposits		(4,011,986)		(4,011,986)		0		0		(4,011,986)
Miscellaneous borrowings		(10,500)		0		(10,500)		0		(10,500)
Federal Home Loan Bank advances		(75,000)		0		(68,967)		0		(68,967)
Mortgage banking derivative		(111)		0		(111)		0		(111)
Interest rate swap derivative		(21,794)		0		(21,794)		0		(21,794)
Standby letters of credit		(686)		0		0		(686)		(686)
Accrued interest payable		(5,959)		(66)		(5,893)		0		(5,959)

OFFSETTING ASSETS AND LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2021

OFFSETTING ASSETS AND LIABILITIES

Schedule of Offsetting Assets And Liability

March 31, 2021

Gross

Amounts

Net Amounts

Gross Amounts Not

Amounts of

Offset in the

presented in

Offset in the Statement

Recognized

Statement of

the Statement

of Financial Position

Assets/

Financial

of Financial

Financial

Cash Collateral

Net

(dollars in thousands)

Liabilities

Position

Instruments

Position

Amount

Assets

Interest Rate Swap Derivatives

18,194

(3,490)

14,704

Total Assets

18,194

(3,490)

14,704

Liabilities

Interest Rate Swap Derivatives

18,206

(9,380)

8,826

Total Liabilities

18,206

(9,380)

8,826


	December 31, 2020
			Gross
	Gross		Amounts		Net Amounts		Gross Amounts Not
	Amounts of		Offset in the		presented in		Offset in the Statement
	Recognized		Statement of		the Statement		of Financial Position
	Assets/		Financial		of Financial		Financial		Cash Collateral		Net
(dollars in thousands)	Liabilities		Position		Position		Instruments		Position		Amount
Assets
Interest Rate Swap Derivatives	$	21,764	$	0	$	21,764	$	0	$	0	$	21,764
Total Assets	$	21,764	$	0	$	21,764	$	0	$	0	$	21,764
Liabilities
Interest Rate Swap Derivatives	$	21,794	$	0	$	21,794	$	0	$	(21,370)	$	424
Total Liabilities	$	21,794	$	0	$	21,794	$	0	$	(21,370)	$	424

EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2021

EARNINGS PER SHARE

Schedule of Weighted Average Number of Shares


	Three Months Ended March 31,
	2021		2020
Weighted average shares outstanding for basic earnings per common share		25,457,659		25,622,988
Dilutive effect of stock based awards and warrants		92,452		112,838
Weighted average shares outstanding for diluted earnings per common share		25,550,111		25,735,826

Basic earnings per common share	$	0.90	$	0.68
Diluted earnings per common share	$	0.90	$	0.67

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Mar. 31, 2021

ACCUMULATED OTHER COMPREHENSIVE INCOME

Schedule of Changes in Accumulated Other Comprehensive Income

The following tables summarize the changes within each classification of accumulated other comprehensive income for the three months ended March 31, 2021 and 2020 all shown net of tax:


	Unrealized
	Gains and
	Losses on		Defined
	Available-		Benefit
	for-Sales		Pension
(dollars in thousands)	Securities		Items		Total
Balance at January 1, 2021	$	29,182	$	(1,438)	$	27,744
Other comprehensive loss before reclassification		(12,084)		0		(12,084)
Amounts reclassified from accumulated other comprehensive income		(595)		45		(550)
Net current period other comprehensive loss		(12,679)		45		(12,634)
Balance at March 31, 2021	$	16,503	$	(1,393)	$	15,110


	Unrealized
	Gains and
	Losses on		Defined
	Available-		Benefit
	for-Sales		Pension
(dollars in thousands)	Securities		Items		Total
Balance at January 1, 2020	$	13,607	$	(1,548)	$	12,059
Other comprehensive income before reclassification		10,444		0		10,444
Amounts reclassified from accumulated other comprehensive income		0		47		47
Net current period other comprehensive income		10,444		47		10,491
Balance at March 31, 2020	$	24,051	$	(1,501)	$	22,550

Schedule of reclassification Accumulated other comprehensive income

Reclassifications out of accumulated comprehensive income for the three months ended March 31, 2021 are as follows:


Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented

(dollars in thousands)
Realized gains and losses on available-for-sale securities	$	753	Net securities gains
Tax effect		(158)	Income tax expense
		595	Net of tax
Amortization of defined benefit pension items	$	(60)	Other expense
Tax effect		15	Income tax expense
		(45)	Net of tax
Total reclassifications for the period	$	550	Net income

Reclassifications out of accumulated comprehensive income for the three months ended March 31, 2020 are as follows:


Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented

(dollars in thousands)
Amortization of defined benefit pension items	$	(63)	Other expense
Tax effect		16	Income tax expense
		(47)	Net of tax
Total reclassifications for the period	$	(47)	Net income

LEASES (Tables)

3 Months Ended

Mar. 31, 2021

LEASES

Schedule of Maturity Analysis of the Operating Lease Liabilities


	Operating lease
Years ending December 31, (in thousands)	Obligation
2021	$	438
2022		595
2023		606
2024		622
2025		640
2026 and thereafter		2,233
Total undiscounted lease payments		5,134
Less imputed interest		(570)
Lease liability	$	4,564
Right-of-use asset	$	4,564

Schedule of Lease Cost


	Three months ended			Three months ended
	March 31, 2021			March 31, 2020
Lease cost
Operating lease cost	$	135		$	128
Short-term lease cost		6			6
Total lease cost	$	141		$	134

Other information
Operating cash outflows from operating leases	$	135		$	128
Weighted-average remaining lease term - operating leases		8.6	years		9.6	years
Weighted average discount rate - operating leases		2.8	%		2.8	%

BASIS OF PRESENTATION (Details)	3 Months Ended
BASIS OF PRESENTATION (Details)	Mar. 31, 2021 subsidiary
BASIS OF PRESENTATION
Number of wholly owned subsidiaries	2

BASIS OF PRESENTATION - Impact of Adoption of the ASU (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Jan. 01, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle
Retained earnings	$ 536,390		$ 529,005
Allowance for credit losses	71,844		61,408	$ 53,609	$ 50,652
ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		$ 61,408
Commercial and industrial loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses	32,052		28,333	24,739	25,789
Commercial and industrial loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		28,333
Commercial real estate and multi-family residential loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses	29,445		22,907	18,658	15,796
Commercial real estate and multi-family residential loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		22,907
Agri-business and agricultural loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses	3,901		3,043	3,704	3,869
Agri-business and agricultural loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		3,043
Other commercial loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		416
Consumer 1-4 family loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses	3,384		2,619	2,475	2,086
Consumer 1-4 family loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		2,619
Other consumer loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		951
Unallocated
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses	$ 597		3,139	$ 3,065	$ 2,320
Unallocated \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		3,139
Impact of ASC 326 Adoption
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		9,050
Impact of ASC 326 Adoption \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		9,100	9,050
Impact of ASC 326 Adoption \| Commercial and industrial loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		4,312
Impact of ASC 326 Adoption \| Commercial and industrial loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses			4,312
Impact of ASC 326 Adoption \| Commercial real estate and multi-family residential loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		4,316
Impact of ASC 326 Adoption \| Commercial real estate and multi-family residential loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses			4,316
Impact of ASC 326 Adoption \| Agri-business and agricultural loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		1,060
Impact of ASC 326 Adoption \| Agri-business and agricultural loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses			1,060
Impact of ASC 326 Adoption \| Other commercial loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		941
Impact of ASC 326 Adoption \| Consumer 1-4 family loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		953
Impact of ASC 326 Adoption \| Consumer 1-4 family loans \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses			953
Impact of ASC 326 Adoption \| Other consumer loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		349
Impact of ASC 326 Adoption \| Unallocated
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		(2,881)
Impact of ASC 326 Adoption \| Unallocated \| ASU 2016-13
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses			$ (2,881)
As Reported under ASC 326
New Accounting Pronouncements or Change in Accounting Principle
Retained earnings		7,000
Deferred taxes		2,100
Allowance for credit losses		70,458
As Reported under ASC 326 \| Commercial and industrial loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		32,645
As Reported under ASC 326 \| Commercial real estate and multi-family residential loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		27,223
As Reported under ASC 326 \| Agri-business and agricultural loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		4,103
As Reported under ASC 326 \| Other commercial loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		1,357
As Reported under ASC 326 \| Consumer 1-4 family loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		3,572
As Reported under ASC 326 \| Other consumer loans
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		1,300
As Reported under ASC 326 \| Unallocated
New Accounting Pronouncements or Change in Accounting Principle
Allowance for credit losses		$ 258

SECURITIES - Summary of Available For Sale Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Information related to available for sale securities
Amortized Cost	$ 819,540	$ 697,906
Gross Unrealized Gain	27,380	37,045
Gross Unrealized Losses	(6,491)	(106)
Allowance for credit losses	0	0
Fair Value	840,429	734,845	$ 734,845
U.S. Treasury securities
Information related to available for sale securities
Amortized Cost	900
Gross Unrealized Gain	0
Gross Unrealized Losses	0
Allowance for credit losses	0
Fair Value	900
U.S. government sponsored agencies
Information related to available for sale securities
Amortized Cost	36,150	36,492
Gross Unrealized Gain	0	56
Gross Unrealized Losses	(1,260)	(61)
Allowance for credit losses	0	0
Fair Value	34,890	36,487
Mortgage-backed securities residential [Member]
Information related to available for sale securities
Amortized Cost	344,668	270,231
Gross Unrealized Gain	6,903	9,289
Gross Unrealized Losses	(4,239)	(17)
Allowance for credit losses	0	0
Fair Value	347,332	279,503
Mortgage-backed securities commercial [Member]
Information related to available for sale securities
Amortized Cost	35,220	35,877
Gross Unrealized Gain	700	1,004
Gross Unrealized Losses	(2)	0
Allowance for credit losses	0	0
Fair Value	35,918	36,881
State and Municipal Securities [Member]
Information related to available for sale securities
Amortized Cost	402,602	355,306
Gross Unrealized Gain	19,777	26,696
Gross Unrealized Losses	(990)	(28)
Allowance for credit losses	0	0
Fair Value	$ 421,389	$ 381,974

SECURITIES - Schedule of Available For Sale Securities By Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Maturities of Available-for-sale Debt Securities [Abstract]
Amortized Cost, Due in one year or less	$ 3,275
Amortized Cost, Due after one year through five years	10,703
Amortized Cost, Due after five years through ten years	37,520
Amortized Cost, Due after ten years	388,154
Amortized Cost, Available for sale securities with maturities amortized cost	439,652
Amortized Cost, Mortgage-backed securities	379,888
Amortized Cost, Total debt securities	819,540	$ 697,906
Fair Value, Due in one year or less	3,289
Fair Value, Due after one year through five years	10,961
Fair Value, Due after five years through ten years	39,209
Fair Value, Due after ten years	403,720
Fair Value, Available for sale securities with maturities fair value	457,179
Fair Value, Mortgage-backed securities	383,250
Fair Value, Total debt securities	$ 840,429	$ 734,845	$ 734,845

SECURITIES - Schedule of Sales of Securities Available For Sale (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Sales of securities available-for-sale
Proceeds	$ 13,506	$ 0
Gross gains	753	0
Gross losses	$ 0	$ 0
Number of securities	7	0

SECURITIES - Schedule of Available For Sale of Securities Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Securities with unrealized losses [Abstract]
Less than 12 months, Fair Value	$ 262,713	$ 26,724
12 months or more, Fair value		3,112
Total Fair value	262,713	29,836
Less than 12 Months, Unrealized Losses	6,491	89
12 Months or more, Unrealized Losses		17
Total Unrealized Losses	6,491	106
U.S. government sponsored agencies
Securities with unrealized losses [Abstract]
Less than 12 months, Fair Value	34,890	19,800
12 months or more, Fair value	0	0
Total Fair value	34,890	19,800
Less than 12 Months, Unrealized Losses	1,260	61
12 Months or more, Unrealized Losses	0	0
Total Unrealized Losses	1,260	61
Mortgage-backed securities residential [Member]
Securities with unrealized losses [Abstract]
Less than 12 months, Fair Value	161,631	3
12 months or more, Fair value	0	3,112
Total Fair value	161,631	3,115
Less than 12 Months, Unrealized Losses	4,239	0
12 Months or more, Unrealized Losses	0	17
Total Unrealized Losses	4,239	17
Mortgage-backed securities commercial [Member]
Securities with unrealized losses [Abstract]
Less than 12 months, Fair Value	2,567	0
12 months or more, Fair value	0	0
Total Fair value	2,567	0
Less than 12 Months, Unrealized Losses	2	0
12 Months or more, Unrealized Losses	0	0
Total Unrealized Losses	2	$ 0
State and Municipal Securities [Member]
Securities with unrealized losses [Abstract]
Less than 12 months, Fair Value	63,625		$ 6,921
12 months or more, Fair value	0		0
Total Fair value	63,625		6,921
Less than 12 Months, Unrealized Losses	990		28
12 Months or more, Unrealized Losses	0		0
Total Unrealized Losses	$ 990		$ 28

SECURITIES - Quantitative Disclosure of Available For Sale of Securities (Details)	Mar. 31, 2021	Dec. 31, 2020
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	70	7
Number of available-for-sale securities in unrealized loss positions, 12 months or more	0	1
Available-for-sale, Securities in Unrealized Loss Positions, Number of Positions	70	8
U.S. government sponsored agencies
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	6	3
Number of available-for-sale securities in unrealized loss positions, 12 months or more	0	0
Available-for-sale, Securities in Unrealized Loss Positions, Number of Positions	6	3
Mortgage-backed securities residential [Member]
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	18	2
Number of available-for-sale securities in unrealized loss positions, 12 months or more	0	1
Available-for-sale, Securities in Unrealized Loss Positions, Number of Positions	18	3
Mortgage-backed securities commercial [Member]
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	1	0
Number of available-for-sale securities in unrealized loss positions, 12 months or more	0	0
Available-for-sale, Securities in Unrealized Loss Positions, Number of Positions	1	0
State and Municipal Securities [Member]
Number of securities with unrealized losses [Abstract]
Number of available-for-sale securities in unrealized loss positions, less than 12 months	45	2
Number of available-for-sale securities in unrealized loss positions, 12 months or more	0	0
Available-for-sale, Securities in Unrealized Loss Positions, Number of Positions	45	2

SECURITIES - Additional Information (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Information related to available for sale securities
Available-for-sale Securities pledged as collateral	$ 351,700	$ 382,700
Allowance for credit losses	0	$ 0
Accrued interest receivable on available-for-sale debt securities	$ 4,400

LOANS - Total Loans Outstanding (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 4,484,767	$ 4,657,183
Percentage of Subtotal	100.00%	100.00%
Less: Allowance for credit losses	$ (71,844)	$ (61,408)	$ (53,609)	$ (50,652)
Net deferred loan fees	(10,136)	(8,027)
Loans, net	4,402,787	4,587,748
Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 4,057,429	$ 4,210,049
Percentage of Total commercial loans	90.50%	90.40%
Other consumer loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 99,052	$ 103,616
Other commercial loans
Accounts, Notes, Loans and Financing Receivable
Percentage of Total consumer loans	2.20%	2.20%
Consumer Loan Member
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 427,338	$ 447,134
Commercial loan
Accounts, Notes, Loans and Financing Receivable
Percentage of Total consumer loans	9.50%	9.60%
Commercial and industrial loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 1,676,464	$ 1,791,378
Percentage of Total commercial loans	37.40%	38.50%
Less: Allowance for credit losses	$ (32,052)	$ (28,333)	(24,739)	(25,789)
Commercial and industrial loans \| Working capital lines of credit loans \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 574,659	$ 626,023
Percentage of Total commercial loans	12.80%	13.50%
Commercial and industrial loans \| Non-working capital loans \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 1,101,805	$ 1,165,355
Percentage of Total commercial loans	24.60%	25.00%
Commercial Real Estate and Multi-family Residential Loans [Member]
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 1,947,321	$ 1,895,014
Percentage of Total commercial loans	43.40%	40.70%
Commercial Real Estate and Multi-family Residential Loans [Member] \| Construction and land development loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 370,906	$ 362,653
Percentage of Total commercial loans	8.30%	7.80%
Commercial Real Estate and Multi-family Residential Loans [Member] \| Owner occupied loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 669,390	$ 648,019
Percentage of Total commercial loans	14.90%	13.90%
Commercial Real Estate and Multi-family Residential Loans [Member] \| Nonowner Occupied Loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 605,640	$ 579,625
Percentage of Total commercial loans	13.50%	12.50%
Commercial Real Estate and Multi-family Residential Loans [Member] \| Multifamily Loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 301,385	$ 304,717
Percentage of Total commercial loans	6.70%	6.50%
Agri-business and agricultural loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 347,167	$ 429,644
Percentage of Total commercial loans	7.80%	9.20%
Less: Allowance for credit losses	$ (3,901)	$ (3,043)	$ (3,704)	$ (3,869)
Agri-business and agricultural loans \| Loans Secured By Farmland \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 154,826	$ 195,410
Percentage of Total commercial loans	3.50%	4.20%
Agri-business and agricultural loans \| Loans For Agricultural Production \| Commercial Portfolio Segment
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 192,341	$ 234,234
Percentage of Total commercial loans	4.30%	5.00%
Other commercial loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 86,477	$ 94,013
Percentage of Total commercial loans	1.90%	2.00%
Total Consumer 1 To 4 Family Mortgage Loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 328,286	$ 343,518
Percentage of Total commercial loans	7.30%	7.40%
Total Consumer 1 To 4 Family Mortgage Loans \| Closed end first mortgage loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 161,573	$ 167,847
Percentage of Total commercial loans	3.60%	3.60%
Total Consumer 1 To 4 Family Mortgage Loans \| Open end and junior lien loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 157,492	$ 163,664
Percentage of Total commercial loans	3.50%	3.50%
Total Consumer 1 To 4 Family Mortgage Loans \| Residential Construction and Land Development Loans
Accounts, Notes, Loans and Financing Receivable
Total Commercial And Consumer Loans	$ 9,221	$ 12,007
Percentage of Total commercial loans	0.20%	0.30%

LOANS - Additional Information (Details) - USD ($)	3 Months Ended
LOANS - Additional Information (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
LOANS
Mortgage Loans in Process of Foreclosure, Amount	$ 69,000	$ 19,000,000,000
Investment in Loans Excluding the Accrued Interest	$ 14,500,000

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Allowance for loan losses by portfolio segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Financing Receivable, Allowance for Credit Losses
Beginning balance	$ 61,408	$ 50,652
Provision for credit losses*	1,477	6,600
Loans charged-off	(236)	(3,849)
Recoveries	145	206
Net loans (charged-off) recovered	(91)	(3,643)
Ending balance	71,844	53,609
Impact of ASC 326 Adoption \| ASU 2016-13
Financing Receivable, Allowance for Credit Losses
Beginning balance	9,050
Commercial and industrial loans
Financing Receivable, Allowance for Credit Losses
Beginning balance	28,333	25,789
Provision for credit losses*	(540)	2,628
Loans charged-off	(87)	(3,735)
Recoveries	34	57
Net loans (charged-off) recovered	(53)	(3,678)
Ending balance	32,052	24,739
Commercial and industrial loans \| Impact of ASC 326 Adoption \| ASU 2016-13
Financing Receivable, Allowance for Credit Losses
Beginning balance	4,312
Commercial real estate and multi-family residential loans
Financing Receivable, Allowance for Credit Losses
Beginning balance	22,907	15,796
Provision for credit losses*	2,285	2,750
Loans charged-off	(71)	0
Recoveries	8	112
Net loans (charged-off) recovered	(63)	112
Ending balance	29,445	18,658
Commercial real estate and multi-family residential loans \| Impact of ASC 326 Adoption \| ASU 2016-13
Financing Receivable, Allowance for Credit Losses
Beginning balance	4,316
Agri-business and agricultural loans
Financing Receivable, Allowance for Credit Losses
Beginning balance	3,043	3,869
Provision for credit losses*	(202)	(167)
Loans charged-off	0	0
Recoveries	0	2
Net loans (charged-off) recovered	0	2
Ending balance	3,901	3,704
Agri-business and agricultural loans \| Impact of ASC 326 Adoption \| ASU 2016-13
Financing Receivable, Allowance for Credit Losses
Beginning balance	1,060
Other Commercial
Financing Receivable, Allowance for Credit Losses
Beginning balance	416	447
Provision for credit losses*	(185)	74
Loans charged-off	0	0
Recoveries	0	0
Net loans (charged-off) recovered	0	0
Ending balance	1,172	521
Other Commercial \| Impact of ASC 326 Adoption \| ASU 2016-13
Financing Receivable, Allowance for Credit Losses
Beginning balance	941
Consumer 1-4 family loans
Financing Receivable, Allowance for Credit Losses
Beginning balance	2,619	2,086
Provision for credit losses*	(233)	395
Loans charged-off	(6)	(13)
Recoveries	51	7
Net loans (charged-off) recovered	45	(6)
Ending balance	3,384	2,475
Consumer 1-4 family loans \| Impact of ASC 326 Adoption \| ASU 2016-13
Financing Receivable, Allowance for Credit Losses
Beginning balance	953
Other Consumer
Financing Receivable, Allowance for Credit Losses
Beginning balance	951	345
Provision for credit losses*	13	175
Loans charged-off	(72)	(101)
Recoveries	52	28
Net loans (charged-off) recovered	(20)	(73)
Ending balance	1,293	447
Other Consumer \| Impact of ASC 326 Adoption \| ASU 2016-13
Financing Receivable, Allowance for Credit Losses
Beginning balance	349
Unallocated
Financing Receivable, Allowance for Credit Losses
Beginning balance	3,139	2,320
Provision for credit losses*	339	745
Loans charged-off	0	0
Recoveries	0	0
Net loans (charged-off) recovered	0	0
Ending balance	597	$ 3,065
Unallocated \| Impact of ASC 326 Adoption \| ASU 2016-13
Financing Receivable, Allowance for Credit Losses
Beginning balance	$ (2,881)

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Risk category of loans by loan segment and origination (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment [Line Items]
2021	$ 297,725
2020	1,170,352
2019	547,871
2018	411,470
2017	293,444
Prior	418,144
Term Total	3,139,006
Revolving	1,335,625
Total ending loans balance	4,474,631	$ 4,649,156
Pass
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		3,997,245
Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		251,891
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		34,264
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		0
Not Rated
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		365,756
Other consumer loans
Financing Receivable, Recorded Investment [Line Items]
2021	5,676
2020	28,156
2019	13,405
2018	10,166
2017	5,460
Prior	2,004
Term Total	64,867
Revolving	33,968
Total ending loans balance	98,835
Other consumer loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	253
2020	6,503
2019	1,687
2018	0
2017	1,395
Prior	0
Term Total	9,838
Revolving	24,887
Total ending loans balance	34,725
Other consumer loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	253
2018	0
2017	0
Prior	0
Term Total	253
Revolving	0
Total ending loans balance	253
Other consumer loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0
Other consumer loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0
Other consumer loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	5,423
2020	21,653
2019	11,465
2018	10,166
2017	4,065
Prior	2,004
Term Total	54,776
Revolving	9,081
Total ending loans balance	63,857
Commercial and industrial loans
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		1,784,926
Commercial and industrial loans \| Working capital lines of credit loans
Financing Receivable, Recorded Investment [Line Items]
2021	1,699
2020	7,903
2019	15,754
2018	2,351
2017	1,341
Prior	677
Term Total	29,725
Revolving	544,971
Total ending loans balance	574,696	626,099
Commercial and industrial loans \| Working capital lines of credit loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	1,699
2020	7,903
2019	15,719
2018	2,351
2017	1,168
Prior	642
Term Total	29,482
Revolving	469,298
Total ending loans balance	498,780	535,071
Commercial and industrial loans \| Working capital lines of credit loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	59,011
Total ending loans balance	59,011	81,095
Commercial and industrial loans \| Working capital lines of credit loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	35
2018	0
2017	173
Prior	35
Term Total	243
Revolving	16,662
Total ending loans balance	16,905	9,718
Commercial and industrial loans \| Working capital lines of credit loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial and industrial loans \| Working capital lines of credit loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	215
Commercial and industrial loans \| Non-working capital loans
Financing Receivable, Recorded Investment [Line Items]
2021	168,541
2020	462,787
2019	119,112
2018	109,851
2017	45,752
Prior	30,931
Term Total	936,974
Revolving	156,497
Total ending loans balance	1,093,471	1,158,827
Commercial and industrial loans \| Non-working capital loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	163,261
2020	448,279
2019	115,200
2018	100,782
2017	37,144
Prior	28,151
Term Total	892,817
Revolving	150,459
Total ending loans balance	1,043,276	1,111,989
Commercial and industrial loans \| Non-working capital loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	4,424
2020	5,394
2019	1,468
2018	3,302
2017	3,609
Prior	1,635
Term Total	19,832
Revolving	2,896
Total ending loans balance	22,728	26,523
Commercial and industrial loans \| Non-working capital loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	6,754
2019	1,340
2018	4,684
2017	4,642
Prior	1,076
Term Total	18,496
Revolving	3,142
Total ending loans balance	21,638	14,820
Commercial and industrial loans \| Non-working capital loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial and industrial loans \| Non-working capital loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	856
2020	2,360
2019	1,104
2018	1,083
2017	357
Prior	69
Term Total	5,829
Revolving	0
Total ending loans balance	5,829	5,495
Commercial real estate and multi-family residential loans
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		1,892,572
Commercial real estate and multi-family residential loans \| Construction and land development loans
Financing Receivable, Recorded Investment [Line Items]
2021	4,739
2020	36,704
2019	12,586
2018	57,515
2017	1,639
Prior	17,070
Term Total	130,253
Revolving	239,380
Total ending loans balance	369,633	361,664
Commercial real estate and multi-family residential loans \| Construction and land development loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	4,739
2020	36,704
2019	12,586
2018	57,515
2017	1,639
Prior	17,070
Term Total	130,253
Revolving	239,380
Total ending loans balance	369,633	361,664
Commercial real estate and multi-family residential loans \| Construction and land development loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Construction and land development loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Construction and land development loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Construction and land development loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Owner occupied loans
Financing Receivable, Recorded Investment [Line Items]
2021	46,376
2020	183,063
2019	75,505
2018	89,309
2017	111,042
Prior	119,609
Term Total	624,904
Revolving	44,030
Total ending loans balance	668,934	647,574
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	44,701
2020	181,024
2019	72,230
2018	85,797
2017	86,522
Prior	116,435
Term Total	586,709
Revolving	44,030
Total ending loans balance	630,739	608,845
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	1,675
2020	0
2019	2,183
2018	1,401
2017	23,062
Prior	2,242
Term Total	30,563
Revolving	0
Total ending loans balance	30,563	31,355
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	2,039
2019	1,092
2018	2,111
2017	1,458
Prior	932
Term Total	7,632
Revolving	0
Total ending loans balance	7,632	7,374
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans
Financing Receivable, Recorded Investment [Line Items]
2021	26,222
2020	168,765
2019	159,073
2018	48,498
2017	43,415
Prior	122,585
Term Total	568,558
Revolving	36,478
Total ending loans balance	605,036	579,050
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	26,222
2020	168,765
2019	158,407
2018	45,092
2017	43,415
Prior	95,478
Term Total	537,379
Revolving	36,478
Total ending loans balance	573,857	547,790
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	666
2018	3,406
2017	0
Prior	27,107
Term Total	31,179
Revolving	0
Total ending loans balance	31,179	31,260
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Multifamily Loans
Financing Receivable, Recorded Investment [Line Items]
2021	13,224
2020	109,440
2019	79,629
2018	14,830
2017	39,494
Prior	30,423
Term Total	287,040
Revolving	13,956
Total ending loans balance	300,996	304,284
Commercial real estate and multi-family residential loans \| Multifamily Loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	13,224
2020	109,440
2019	79,629
2018	14,830
2017	17,242
Prior	30,423
Term Total	264,788
Revolving	13,956
Total ending loans balance	278,744	282,031
Commercial real estate and multi-family residential loans \| Multifamily Loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	22,252
Prior	0
Term Total	22,252
Revolving	0
Total ending loans balance	22,252	22,253
Commercial real estate and multi-family residential loans \| Multifamily Loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Multifamily Loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Commercial real estate and multi-family residential loans \| Multifamily Loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Agri-business and agricultural loans
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		429,662
Agri-business and agricultural loans \| Loans Secured By Farmland
Financing Receivable, Recorded Investment [Line Items]
2021	16,709
2020	34,254
2019	24,018
2018	16,563
2017	11,633
Prior	27,786
Term Total	130,963
Revolving	23,823
Total ending loans balance	154,786	195,363
Agri-business and agricultural loans \| Loans Secured By Farmland \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	16,709
2020	31,945
2019	21,644
2018	15,817
2017	11,433
Prior	25,434
Term Total	122,982
Revolving	21,195
Total ending loans balance	144,177	183,983
Agri-business and agricultural loans \| Loans Secured By Farmland \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	2,089
2019	2,374
2018	746
2017	200
Prior	1,924
Term Total	7,333
Revolving	2,628
Total ending loans balance	9,961	10,728
Agri-business and agricultural loans \| Loans Secured By Farmland \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	220
2019	0
2018	0
2017	0
Prior	428
Term Total	648
Revolving	0
Total ending loans balance	648	652
Agri-business and agricultural loans \| Loans Secured By Farmland \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Agri-business and agricultural loans \| Loans Secured By Farmland \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Agri-business and agricultural loans \| Loans For Agricultural Production
Financing Receivable, Recorded Investment [Line Items]
2021	2,089
2020	43,703
2019	11,056
2018	31,090
2017	1,913
Prior	8,467
Term Total	98,318
Revolving	94,094
Total ending loans balance	192,412	234,299
Agri-business and agricultural loans \| Loans For Agricultural Production \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	1,594
2020	33,549
2019	5,474
2018	12,302
2017	1,851
Prior	8,448
Term Total	63,218
Revolving	82,152
Total ending loans balance	145,370	185,875
Agri-business and agricultural loans \| Loans For Agricultural Production \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	495
2020	10,154
2019	5,582
2018	18,788
2017	62
Prior	19
Term Total	35,100
Revolving	11,942
Total ending loans balance	47,042	48,424
Agri-business and agricultural loans \| Loans For Agricultural Production \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Agri-business and agricultural loans \| Loans For Agricultural Production \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Agri-business and agricultural loans \| Loans For Agricultural Production \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Other Commercial
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		93,912
Consumer 1-4 family loans
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		344,699
Consumer 1-4 family loans \| Closed end first mortgage loans
Financing Receivable, Recorded Investment [Line Items]
2021	7,726
2020	50,820
2019	21,413
2018	20,207
2017	17,185
Prior	40,541
Term Total	157,892
Revolving	3,348
Total ending loans balance	161,240	167,501
Consumer 1-4 family loans \| Closed end first mortgage loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	3,252
2020	18,893
2019	7,016
2018	7,339
2017	4,048
Prior	6,407
Term Total	46,955
Revolving	2,717
Total ending loans balance	49,672	40,682
Consumer 1-4 family loans \| Closed end first mortgage loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Consumer 1-4 family loans \| Closed end first mortgage loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	14
Prior	1,481
Term Total	1,495
Revolving	0
Total ending loans balance	1,495	1,695
Consumer 1-4 family loans \| Closed end first mortgage loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Consumer 1-4 family loans \| Closed end first mortgage loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	4,474
2020	31,927
2019	14,397
2018	12,868
2017	13,123
Prior	32,653
Term Total	109,442
Revolving	631
Total ending loans balance	110,073	125,124
Consumer 1-4 family loans \| Open end and junior lien loans
Financing Receivable, Recorded Investment [Line Items]
2021	1,666
2020	9,802
2019	9,456
2018	8,304
2017	4,119
Prior	2,635
Term Total	35,982
Revolving	123,052
Total ending loans balance	159,034	165,236
Consumer 1-4 family loans \| Open end and junior lien loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	101
2020	494
2019	166
2018	404
2017	0
Prior	32
Term Total	1,197
Revolving	10,305
Total ending loans balance	11,502	8,424
Consumer 1-4 family loans \| Open end and junior lien loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Consumer 1-4 family loans \| Open end and junior lien loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	5
Consumer 1-4 family loans \| Open end and junior lien loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Consumer 1-4 family loans \| Open end and junior lien loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	1,565
2020	9,308
2019	9,290
2018	7,900
2017	4,119
Prior	2,603
Term Total	34,785
Revolving	112,747
Total ending loans balance	147,532	156,807
Consumer 1-4 family loans \| Residential construction loans
Financing Receivable, Recorded Investment [Line Items]
2021	2,139
2020	4,268
2019	1,098
2018	262
2017	202
Prior	1,210
Term Total	9,179
Revolving	0
Total ending loans balance	9,179	11,962
Consumer 1-4 family loans \| Residential construction loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Consumer 1-4 family loans \| Residential construction loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Consumer 1-4 family loans \| Residential construction loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Consumer 1-4 family loans \| Residential construction loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0	0
Consumer 1-4 family loans \| Residential construction loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	2,139
2020	4,268
2019	1,098
2018	262
2017	202
Prior	1,210
Term Total	9,179
Revolving	0
Total ending loans balance	9,179	11,962
Consumer 1-4 family loans \| Other consumer loans
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		103,385
Other Consumer
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		103,385
Unallocated
Financing Receivable, Recorded Investment [Line Items]
Total ending loans balance		$ 0
Other commercial loans
Financing Receivable, Recorded Investment [Line Items]
2021	919
2020	30,687
2019	5,766
2018	2,524
2017	10,249
Prior	14,206
Term Total	64,351
Revolving	22,028
Total ending loans balance	86,379
Other commercial loans \| Pass
Financing Receivable, Recorded Investment [Line Items]
2021	919
2020	30,687
2019	5,766
2018	2,524
2017	10,249
Prior	14,206
Term Total	64,351
Revolving	22,028
Total ending loans balance	86,379
Other commercial loans \| Special Mention
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0
Other commercial loans \| Substandard
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0
Other commercial loans \| Doubtful
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	0
Other commercial loans \| Not Rated
Financing Receivable, Recorded Investment [Line Items]
2021	0
2020	0
2019	0
2018	0
2017	0
Prior	0
Term Total	0
Revolving	0
Total ending loans balance	$ 0

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Aging Of The Amortized Cost In Past Due Loans (Details) $ in Thousands	Mar. 31, 2021 USD ($)
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	$ 4,473,876
Total Accruing	4,462,924
Total Nonaccrual	11,707
Nonaccrual With No Allowance For Credit Loss	4,534
Total	4,474,631
Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	737
Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	18
Commercial and industrial loans \| Working capital lines of credit loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	574,696
Total Accruing	574,096
Total Nonaccrual	600
Nonaccrual With No Allowance For Credit Loss	173
Total	574,696
Commercial and industrial loans \| Working capital lines of credit loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Commercial and industrial loans \| Working capital lines of credit loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Commercial and industrial loans \| Non-working capital loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	1,093,471
Total Accruing	1,088,338
Total Nonaccrual	5,133
Nonaccrual With No Allowance For Credit Loss	610
Total	1,093,471
Commercial and industrial loans \| Non-working capital loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Commercial and industrial loans \| Non-working capital loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Commercial real estate and multi-family residential loans \| Construction and land development loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	369,633
Total Accruing	369,633
Total Nonaccrual	0
Nonaccrual With No Allowance For Credit Loss	0
Total	369,633
Commercial real estate and multi-family residential loans \| Construction and land development loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Commercial real estate and multi-family residential loans \| Construction and land development loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Commercial real estate and multi-family residential loans \| Owner occupied loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	668,934
Total Accruing	663,855
Total Nonaccrual	5,079
Nonaccrual With No Allowance For Credit Loss	3,396
Total	668,934
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	605,036
Total Accruing	605,036
Total Nonaccrual	0
Nonaccrual With No Allowance For Credit Loss	0
Total	605,036
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Commercial real estate and multi-family residential loans \| Multifamily Loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	300,996
Total Accruing	300,996
Total Nonaccrual	0
Nonaccrual With No Allowance For Credit Loss	0
Total	300,996
Commercial real estate and multi-family residential loans \| Multifamily Loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Commercial real estate and multi-family residential loans \| Multifamily Loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Agri-business and agricultural loans \| Loans Secured By Farmland
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	154,786
Total Accruing	154,358
Total Nonaccrual	428
Nonaccrual With No Allowance For Credit Loss	283
Total	154,786
Agri-business and agricultural loans \| Loans Secured By Farmland \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Agri-business and agricultural loans \| Loans Secured By Farmland \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Agri-business and agricultural loans \| Loans For Agricultural Production
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	192,412
Total Accruing	192,412
Total Nonaccrual	0
Nonaccrual With No Allowance For Credit Loss	0
Total	192,412
Agri-business and agricultural loans \| Loans For Agricultural Production \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Agri-business and agricultural loans \| Loans For Agricultural Production \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Agri-business and agricultural loans \| Other commercial loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	86,379
Total Accruing	86,379
Total Nonaccrual	0
Nonaccrual With No Allowance For Credit Loss	0
Total	86,379
Agri-business and agricultural loans \| Other commercial loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Agri-business and agricultural loans \| Other commercial loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Consumer 1-4 family loans \| Closed end first mortgage loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	160,677
Total Accruing	160,773
Total Nonaccrual	467
Nonaccrual With No Allowance For Credit Loss	72
Total	161,240
Consumer 1-4 family loans \| Closed end first mortgage loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	545
Consumer 1-4 family loans \| Closed end first mortgage loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	18
Consumer 1-4 family loans \| Open end and junior lien loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	158,924
Total Accruing	159,034
Total Nonaccrual	0
Nonaccrual With No Allowance For Credit Loss	0
Total	159,034
Consumer 1-4 family loans \| Open end and junior lien loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	110
Consumer 1-4 family loans \| Open end and junior lien loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Consumer 1-4 family loans \| Residential construction loans
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	9,179
Total Accruing	9,179
Total Nonaccrual	0
Nonaccrual With No Allowance For Credit Loss	0
Total	9,179
Consumer 1-4 family loans \| Residential construction loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	0
Consumer 1-4 family loans \| Residential construction loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	0
Consumer 1-4 family loans \| Other Consumer Loans [Member]
Financing Receivable, Amortized Cost, Aging [Abstract]
Loans Not past Due	98,753
Total Accruing	98,835
Total Nonaccrual	0
Nonaccrual With No Allowance For Credit Loss	0
Total	98,835
Consumer 1-4 family loans \| Other Consumer Loans [Member] \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
30-89 Days Past Due	82
Consumer 1-4 family loans \| Other Consumer Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Amortized Cost, Aging [Abstract]
Greater than 89 days Past Due and Accruing	$ 0

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Amortized Cost Basis Of Collateral Dependent Loans (Details) $ in Thousands	Mar. 31, 2021 USD ($)
Financing Receivable, Allowance for Credit Losses
Real estate	$ 6,438
General Business Assets	11,761
Other	19,589
Commercial and industrial loans \| Working capital lines of credit loans
Financing Receivable, Allowance for Credit Losses
Real estate	0
General Business Assets	427
Other	427
Commercial and industrial loans \| Non-working capital loans
Financing Receivable, Allowance for Credit Losses
Real estate	1,952
General Business Assets	9,507
Other	11,688
Commercial real estate and multi-family residential loans \| Owner occupied loans
Financing Receivable, Allowance for Credit Losses
Real estate	2,707
General Business Assets	1,682
Other	5,550
Agri-business and agricultural loans \| Loans Secured By Farmland
Financing Receivable, Allowance for Credit Losses
Real estate	283
General Business Assets	145
Other	428
Consumer 1-4 family loans \| Closed end first mortgage loans
Financing Receivable, Allowance for Credit Losses
Real estate	1,496
General Business Assets	0
Other	$ 1,496

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Troubled Debt Restructuring (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY
Accruing troubled debt restructured loans	$ 5,111	$ 5,237
Nonaccrual troubled debt restructured loans	6,508	6,476
Total troubled debt restructured loans	$ 11,619	$ 11,713

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Loans By Class Modified As Troubled Debt Restructuring (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020 USD ($) loan
Financing Receivable, Modifications
Pre-Modification Outstanding Recorded Investment \| $	$ 788
Post-Modification Outstanding Recorded Investment \| $	$ 122
All Modifications [Member]
Financing Receivable, Modifications
Number of Loans \| loan	1
Modified Repayment Terms
Financing Receivable, Modifications
Number of Loans \| loan	1
Extension period for modified repayment terms	0 months
Commercial and industrial loans \| Non-working capital loans
Financing Receivable, Modifications
Pre-Modification Outstanding Recorded Investment \| $	$ 788
Post-Modification Outstanding Recorded Investment \| $	$ 122
Commercial and industrial loans \| Non-working capital loans \| All Modifications [Member]
Financing Receivable, Modifications
Number of Loans \| loan	1
Commercial and industrial loans \| Non-working capital loans \| Modified Repayment Terms
Financing Receivable, Modifications
Number of Loans \| loan	1
Extension period for modified repayment terms	0 months

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Balance In The Allowance For Loan Losses And The Recorded Investment In Loans By Portfolio Management (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$ 8,041
Collectively evaluated for impairment		53,367
Total ending allowance balance	$ 71,844	61,408	$ 53,609	$ 50,652
Loans:
Loans individually evaluated for impairment		20,179
Loans collectively evaluated for impairment		4,628,977
Total ending loans balance	4,474,631	4,649,156
Commercial and industrial loans
Ending allowance balance attributable to loans:
Individually evaluated for impairment		6,310
Collectively evaluated for impairment		22,023
Total ending allowance balance	32,052	28,333	24,739	25,789
Loans:
Loans individually evaluated for impairment		12,533
Loans collectively evaluated for impairment		1,772,393
Total ending loans balance		1,784,926
Commercial real estate and multi-family residential loans
Ending allowance balance attributable to loans:
Individually evaluated for impairment		1,377
Collectively evaluated for impairment		21,530
Total ending allowance balance	29,445	22,907	18,658	15,796
Loans:
Loans individually evaluated for impairment		5,518
Loans collectively evaluated for impairment		1,887,054
Total ending loans balance		1,892,572
Agri-business and agricultural loans
Ending allowance balance attributable to loans:
Individually evaluated for impairment		84
Collectively evaluated for impairment		2,959
Total ending allowance balance	3,901	3,043	3,704	3,869
Loans:
Loans individually evaluated for impairment		428
Loans collectively evaluated for impairment		429,234
Total ending loans balance		429,662
Other Commercial
Ending allowance balance attributable to loans:
Individually evaluated for impairment		0
Collectively evaluated for impairment		416
Total ending allowance balance	1,172	416	521	447
Loans:
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		93,912
Total ending loans balance		93,912
Consumer 1-4 family loans
Ending allowance balance attributable to loans:
Individually evaluated for impairment		270
Collectively evaluated for impairment		2,349
Total ending allowance balance	3,384	2,619	2,475	2,086
Loans:
Loans individually evaluated for impairment		1,700
Loans collectively evaluated for impairment		342,999
Total ending loans balance		344,699
Other Consumer
Ending allowance balance attributable to loans:
Individually evaluated for impairment		0
Collectively evaluated for impairment		951
Total ending allowance balance	1,293	951	447	345
Loans:
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		103,385
Total ending loans balance		103,385
Unallocated
Ending allowance balance attributable to loans:
Individually evaluated for impairment		0
Collectively evaluated for impairment		3,139
Total ending allowance balance	$ 597	3,139	$ 3,065	$ 2,320
Loans:
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		0
Total ending loans balance		$ 0

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Loans Individually Evaluated For Impairment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2020
Loans Individually Evaluated for Impairment [Abstract]
Unpaid Principal		$ 22,939
Recorded Investment		20,179
Allowance for Loan Losses Allocated		8,041
Average Recorded Investment	$ 25,258
Interest Income Recognized	148
Cash Basis Interest Income Recognized	146
Open end and junior lien loans
Loans Individually Evaluated for Impairment [Abstract]
Interest Income Recognized with no related allowance recorded	85
Average Recorded Investment with no related allowance recorded	0
Cash basis interest income recognized with no related allowance recorded	0
Commercial and industrial loans
Loans Individually Evaluated for Impairment [Abstract]
Allowance for Loan Losses Allocated		6,310
Commercial and industrial loans \| Working capital lines of credit loans
Loans Individually Evaluated for Impairment [Abstract]
Unpaid principal balance with no related allowance recorded		346
Recorded Investment with no related allowance recorded		173
Allowance for loan losses allocated with no related allowance recorded		0
Unpaid principal balance with an allowance recorded		433
Recorded investment with an allowance recorded		433
Allowance for loans losses allocated with an allowance recorded		255
Interest Income Recognized with no related allowance recorded	380
Average Recorded Investment with no related allowance recorded	0
Cash basis interest income recognized with no related allowance recorded	0
Average Recorded Investment with an allowance recorded	5,287
Interest Income Recognized with an allowance recorded	0
Cash basis interest income recognized with an allowance recorded	0
Commercial and industrial loans \| Non-working capital loans
Loans Individually Evaluated for Impairment [Abstract]
Unpaid principal balance with no related allowance recorded		2,399
Recorded Investment with no related allowance recorded		968
Allowance for loan losses allocated with no related allowance recorded		0
Unpaid principal balance with an allowance recorded		11,644
Recorded investment with an allowance recorded		10,959
Allowance for loans losses allocated with an allowance recorded		6,055
Interest Income Recognized with no related allowance recorded	558
Average Recorded Investment with no related allowance recorded	1
Cash basis interest income recognized with no related allowance recorded	1
Average Recorded Investment with an allowance recorded	11,719
Interest Income Recognized with an allowance recorded	90
Cash basis interest income recognized with an allowance recorded	90
Commercial real estate and multi-family residential loans
Loans Individually Evaluated for Impairment [Abstract]
Allowance for Loan Losses Allocated		1,377
Commercial real estate and multi-family residential loans \| Owner occupied loans
Loans Individually Evaluated for Impairment [Abstract]
Unpaid principal balance with no related allowance recorded		3,002
Recorded Investment with no related allowance recorded		2,930
Allowance for loan losses allocated with no related allowance recorded		0
Unpaid principal balance with an allowance recorded		2,589
Recorded investment with an allowance recorded		2,588
Allowance for loans losses allocated with an allowance recorded		1,377
Interest Income Recognized with no related allowance recorded	2,144
Average Recorded Investment with no related allowance recorded	5
Cash basis interest income recognized with no related allowance recorded	4
Average Recorded Investment with an allowance recorded	1,999
Interest Income Recognized with an allowance recorded	30
Cash basis interest income recognized with an allowance recorded	30
Agri-business and agricultural loans
Loans Individually Evaluated for Impairment [Abstract]
Allowance for Loan Losses Allocated		84
Agri-business and agricultural loans \| Loans Secured By Farmland
Loans Individually Evaluated for Impairment [Abstract]
Unpaid principal balance with no related allowance recorded		603
Recorded Investment with no related allowance recorded		283
Allowance for loan losses allocated with no related allowance recorded		0
Unpaid principal balance with an allowance recorded		145
Recorded investment with an allowance recorded		145
Allowance for loans losses allocated with an allowance recorded		84
Interest Income Recognized with no related allowance recorded	283
Average Recorded Investment with no related allowance recorded	0
Cash basis interest income recognized with no related allowance recorded	0
Average Recorded Investment with an allowance recorded	147
Interest Income Recognized with an allowance recorded	0
Cash basis interest income recognized with an allowance recorded	0
Consumer 1-4 family loans
Loans Individually Evaluated for Impairment [Abstract]
Allowance for Loan Losses Allocated		270
Consumer 1-4 family loans \| Open end and junior lien loans
Loans Individually Evaluated for Impairment [Abstract]
Unpaid principal balance with no related allowance recorded		5
Recorded Investment with no related allowance recorded		5
Allowance for loan losses allocated with no related allowance recorded		0
Average Recorded Investment with an allowance recorded	638
Interest Income Recognized with an allowance recorded	0
Cash basis interest income recognized with an allowance recorded	0
Consumer 1-4 family loans \| Closed end first mortgage loans
Loans Individually Evaluated for Impairment [Abstract]
Unpaid principal balance with no related allowance recorded		316
Recorded Investment with no related allowance recorded		236
Allowance for loan losses allocated with no related allowance recorded		0
Unpaid principal balance with an allowance recorded		1,457
Recorded investment with an allowance recorded		1,459
Allowance for loans losses allocated with an allowance recorded		$ 270
Interest Income Recognized with no related allowance recorded	325
Average Recorded Investment with no related allowance recorded	1
Cash basis interest income recognized with no related allowance recorded	1
Average Recorded Investment with an allowance recorded	1,641
Interest Income Recognized with an allowance recorded	21
Cash basis interest income recognized with an allowance recorded	20
Consumer 1-4 family loans \| Residential construction loans
Loans Individually Evaluated for Impairment [Abstract]
Average Recorded Investment with an allowance recorded	52
Interest Income Recognized with an allowance recorded	0
Cash basis interest income recognized with an allowance recorded	$ 0

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Aging Of The Recorded Investment In Past Due Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		$ 4,635,787
Nonaccrual		11,986
Total Past Due and Nonaccrual		13,369
Total ending loans balance	$ 4,474,631	4,649,156
Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		1,267
Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		116
Other consumer loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Total ending loans balance	98,835
Commercial and industrial loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Total ending loans balance		1,784,926
Commercial and industrial loans \| Working capital lines of credit loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		625,493
Nonaccrual		606
Total Past Due and Nonaccrual		606
Total ending loans balance	574,696	626,099
Commercial and industrial loans \| Working capital lines of credit loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial and industrial loans \| Working capital lines of credit loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial and industrial loans \| Non-working capital loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		1,153,540
Nonaccrual		5,287
Total Past Due and Nonaccrual		5,287
Total ending loans balance	1,093,471	1,158,827
Commercial and industrial loans \| Non-working capital loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial and industrial loans \| Non-working capital loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial real estate and multi-family residential loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Total ending loans balance		1,892,572
Commercial real estate and multi-family residential loans \| Construction and land development loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		361,664
Nonaccrual		0
Total Past Due and Nonaccrual		0
Total ending loans balance	369,633	361,664
Commercial real estate and multi-family residential loans \| Construction and land development loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial real estate and multi-family residential loans \| Construction and land development loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial real estate and multi-family residential loans \| Owner occupied loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		642,527
Nonaccrual		5,047
Total Past Due and Nonaccrual		5,047
Total ending loans balance	668,934	647,574
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		579,050
Nonaccrual		0
Total Past Due and Nonaccrual		0
Total ending loans balance	605,036	579,050
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial real estate and multi-family residential loans \| Nonowner Occupied Loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial real estate and multi-family residential loans \| Multifamily Loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		304,284
Nonaccrual		0
Total Past Due and Nonaccrual		0
Total ending loans balance	300,996	304,284
Commercial real estate and multi-family residential loans \| Multifamily Loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Commercial real estate and multi-family residential loans \| Multifamily Loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Agri-business and agricultural loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Total ending loans balance		429,662
Agri-business and agricultural loans \| Loans Secured By Farmland
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		194,935
Nonaccrual		428
Total Past Due and Nonaccrual		428
Total ending loans balance	154,786	195,363
Agri-business and agricultural loans \| Loans Secured By Farmland \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Agri-business and agricultural loans \| Loans Secured By Farmland \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Agri-business and agricultural loans \| Loans For Agricultural Production
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		234,191
Nonaccrual		0
Total Past Due and Nonaccrual		108
Total ending loans balance	192,412	234,299
Agri-business and agricultural loans \| Loans For Agricultural Production \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		108
Agri-business and agricultural loans \| Loans For Agricultural Production \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Agri-business and agricultural loans \| Other commercial loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		93,912
Nonaccrual		0
Total Past Due and Nonaccrual		0
Total ending loans balance		93,912
Agri-business and agricultural loans \| Other commercial loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Agri-business and agricultural loans \| Other commercial loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Consumer 1-4 family loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Total ending loans balance		344,699
Consumer 1-4 family loans \| Closed end first mortgage loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		165,895
Nonaccrual		613
Total Past Due and Nonaccrual		1,606
Total ending loans balance	161,240	167,501
Consumer 1-4 family loans \| Closed end first mortgage loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		877
Consumer 1-4 family loans \| Closed end first mortgage loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		116
Consumer 1-4 family loans \| Open End and Junior Lien Loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		165,094
Nonaccrual		5
Total Past Due and Nonaccrual		142
Total ending loans balance		165,236
Consumer 1-4 family loans \| Open End and Junior Lien Loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		137
Consumer 1-4 family loans \| Open End and Junior Lien Loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Consumer 1-4 family loans \| Residential construction loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		11,962
Nonaccrual		0
Total Past Due and Nonaccrual		0
Total ending loans balance	$ 9,179	11,962
Consumer 1-4 family loans \| Residential construction loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Consumer 1-4 family loans \| Residential construction loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		0
Consumer 1-4 family loans \| Other consumer loans
Financing Receivable, Recorded Investment, Aging [Abstract]
Loans Not Past Due		103,240
Nonaccrual		0
Total Past Due and Nonaccrual		145
Total ending loans balance		103,385
Consumer 1-4 family loans \| Other consumer loans \| Financial Asset, 30 to 89 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		145
Consumer 1-4 family loans \| Other consumer loans \| Financial Asset, Equal to or Greater than 90 Days Past Due
Financing Receivable, Recorded Investment, Aging [Abstract]
Past Due		$ 0

ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY - Additional Information (Details)	3 Months Ended
	Mar. 31, 2021 USD ($) borrower	Mar. 31, 2020 USD ($) loan	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Troubled Debt Restructuring
Loans Modified In Troubled Debt Restructured Loans	$ 122,000
Charge-offs recorded for new troubled debt restructurings	666,000
Financing receivable, loan portfolio, deferrals, COVID-19	$ 85,000,000.0
Financing receivable, loan portfolio, deferrals, COVID-19, borrowers \| borrower	26
Financing receivable, loan portfolio, deferrals, COVID-19, percentage of loan portfolio (as a percent)	2.00%
Valuation allowance	$ 71,844,000	$ 53,609,000	$ 61,408,000	$ 50,652,000
Loan amount of credit quality analysis	250,000
Loans	4,474,631,000		4,649,156,000
Pass
Troubled Debt Restructuring
Loans			3,997,245,000
All Modifications [Member]
Troubled Debt Restructuring
Number of Loans \| loan		1
Commercial and industrial loans
Troubled Debt Restructuring
Valuation allowance	32,052,000	$ 24,739,000	28,333,000	25,789,000
Loans			1,784,926,000
Commercial and industrial loans \| Non-working capital loans
Troubled Debt Restructuring
Loans	1,093,471,000		1,158,827,000
Commercial and industrial loans \| Non-working capital loans \| Pass
Troubled Debt Restructuring
Loans	1,043,276,000		1,111,989,000
Commercial real estate and multi-family residential loans
Troubled Debt Restructuring
Valuation allowance	29,445,000	18,658,000	22,907,000	15,796,000
Loans			1,892,572,000
Agri-business and agricultural loans
Troubled Debt Restructuring
Valuation allowance	3,901,000	3,704,000	3,043,000	3,869,000
Loans			429,662,000
Consumer 1-4 family loans
Troubled Debt Restructuring
Valuation allowance	3,384,000	$ 2,475,000	2,619,000	$ 2,086,000
Loans			344,699,000
Commercial loan
Troubled Debt Restructuring
Financing receivable, loan portfolio, deferrals, COVID-19	$ 84,400,000
Financing receivable, loan portfolio, deferrals, COVID-19, borrowers \| borrower	19
Financing receivable, loan portfolio, deferrals, COVID-19, percentage of loan portfolio (as a percent)	2.00%
Loans under first deferral action	$ 14,500,000
Loans under second deferral action	14,900,000
Loans under third deferral action	30,500,000
Loans under fourth deferral action	$ 24,500,000
Borrowers percentage	89
Consumer Loan Member
Troubled Debt Restructuring
Loans Modified In Troubled Debt Restructured Loans	$ 6,100,000		$ 5,500,000
Financing receivable, loan portfolio, deferrals, COVID-19	$ 600,000
Financing receivable, loan portfolio, deferrals, COVID-19, borrowers \| borrower	7
Financing receivable, loan portfolio, deferrals, COVID-19, percentage of loan portfolio (as a percent)	0.20%
PPP \| Pass
Troubled Debt Restructuring
Loans	$ 396,700,000

BORROWINGS - Long-term Borrowings (Details) $ in Millions	3 Months Ended
BORROWINGS - Long-term Borrowings (Details) $ in Millions	Mar. 31, 2021 USD ($)
Federal Home Loan Bank Advance, ten-year, putable six-month Bermudan fixed-rate, Due March 4, 2030
Debt Instrument [Line Items]
Debt instrument, term	10 years
Debt instrument, interest rate, stated percentage (as a percent)	0.39%
Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank advances	$ 75.0

BORROWINGS - Revolving Credit Agreement (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Aug. 02, 2019
Line of Credit Facility [Line Items]
Outstanding borrowings	$ 0	$ 10,500
Unsecured revolving credit agreement
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 30,000
Outstanding borrowings	$ 0	$ 10,500

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

FAIR VALUE - Assets and Liabilities Measured At Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets
Securities available for sale	$ 840,429	$ 734,845	$ 734,845
Mortgage banking derivative	14,704	21,764
Interest rate swap derivative	18,194		21,764
Liabilities
Mortgage banking derivative	8,826	424
Interest rate swap derivative	18,206		$ 21,794
Fair Value, Measurements, Recurring [Member]
Assets
U.S. Treasury securities	900
U.S. government sponsored agency securities	34,890	36,487
Mortgage-backed securities: residential	347,332	279,503
Mortgage-backed securities: commercial	35,918	36,881
State and municipal securities	421,389	381,974
Securities available for sale	840,429	734,845
Mortgage banking derivative	1,217	1,182
Interest rate swap derivative	18,194	21,764
Total assets	859,840	757,791
Liabilities
Mortgage banking derivative	4	111
Interest rate swap derivative	18,206	21,794
Total liabilities	18,210	21,905
Level 1 \| Fair Value, Measurements, Recurring [Member]
Assets
U.S. Treasury securities	900
U.S. government sponsored agency securities	0	0
Mortgage-backed securities: residential	0	0
Mortgage-backed securities: commercial	0	0
State and municipal securities	0	0
Securities available for sale	900	0
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total assets	900	0
Liabilities
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total liabilities	0	0
Level 2 \| Fair Value, Measurements, Recurring [Member]
Assets
U.S. Treasury securities	0
U.S. government sponsored agency securities	34,890	36,487
Mortgage-backed securities: residential	347,332	279,503
Mortgage-backed securities: commercial	35,918	36,881
State and municipal securities	421,249	381,834
Securities available for sale	839,389	734,705
Mortgage banking derivative	1,217	1,182
Interest rate swap derivative	18,194	21,764
Total assets	858,800	757,651
Liabilities
Mortgage banking derivative	4	111
Interest rate swap derivative	18,206	21,794
Total liabilities	18,210	21,905
Level 3 \| Fair Value, Measurements, Recurring [Member]
Assets
U.S. Treasury securities	0
U.S. government sponsored agency securities	0	0
Mortgage-backed securities: residential	0	0
Mortgage-backed securities: commercial	0	0
State and municipal securities	140	140
Securities available for sale	140	140
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total assets	140	140
Liabilities
Mortgage banking derivative	0	0
Interest rate swap derivative	0	0
Total liabilities	$ 0	$ 0

FAIR VALUE - Assets Measured at Fair Value on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights, net of valuation allowance	$ 4,300
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	5,539	$ 6,765
Other real estate owned	0	0
Total assets	5,539	6,765
Level 1 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Other real estate owned	0	0
Total assets	0	0
Level 2 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Other real estate owned	0	0
Total assets	0	0
Level 3 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	5,539	6,765
Other real estate owned	0	0
Total assets	5,539	6,765
Commercial and industrial loans \| Working capital lines of credit loans \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	133	178
Commercial and industrial loans \| Working capital lines of credit loans \| Level 1 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Commercial and industrial loans \| Working capital lines of credit loans \| Level 2 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Commercial and industrial loans \| Working capital lines of credit loans \| Level 3 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	133	178
Commercial and industrial loans \| Non-working capital loans \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	4,331	4,904
Commercial and industrial loans \| Non-working capital loans \| Level 1 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Commercial and industrial loans \| Non-working capital loans \| Level 2 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Commercial and industrial loans \| Non-working capital loans \| Level 3 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	4,331	4,904
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	710	1,211
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Level 1 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Level 2 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Commercial real estate and multi-family residential loans \| Owner occupied loans \| Level 3 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	710	1,211
Agribusiness and Agricultural \| Loans Secured By Farmland \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	43	61
Agribusiness and Agricultural \| Loans Secured By Farmland \| Level 1 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Agribusiness and Agricultural \| Loans Secured By Farmland \| Level 2 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Agribusiness and Agricultural \| Loans Secured By Farmland \| Level 3 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	43	61
Consumer 1-4 family loans \| Closed end first mortgage loans \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	322	411
Consumer 1-4 family loans \| Closed end first mortgage loans \| Level 1 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Consumer 1-4 family loans \| Closed end first mortgage loans \| Level 2 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Consumer 1-4 family loans \| Closed end first mortgage loans \| Level 3 \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 322	$ 411

FAIR VALUE - Valuation Methodology and Unobservable Inputs for Level 3 Assets (Details) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021 USD ($)	Mar. 31, 2020 USD ($)	Dec. 31, 2020 USD ($) item	Dec. 31, 2019 USD ($)
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Loans and Leases Receivable, Gross	$ 4,484,767		$ 4,657,183
Loans and Leases Receivable, Allowance	71,844	$ 53,609	61,408	$ 50,652
Provision for credit losses	1,477	6,600
Fair Value, Measurements, Nonrecurring [Member]
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Impaired loans	$ 5,539		6,765
Commercial and industrial loans
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Valuation Methodology	Collateral basedmeasurements
Loans and Leases Receivable, Gross	$ 1,676,464		1,791,378
Loans and Leases Receivable, Allowance	32,052	24,739	$ 28,333	25,789
Provision for credit losses	$ (540)	2,628
Commercial and industrial loans \| Fair Value, Measurements, Nonrecurring [Member]
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Valuation Methodology			Collateral basedmeasurements
Unobservable Inputs	Discount to reflect current market conditions and ultimate collectability		Discount to reflect current market conditions and ultimate collectability
Commercial and industrial loans \| Fair Value, Measurements, Nonrecurring [Member] \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Impaired loans	$ 4,464		$ 5,082
Commercial and industrial loans \| Fair Value, Measurements, Nonrecurring [Member] \| Minimum \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)	22		16
Commercial and industrial loans \| Fair Value, Measurements, Nonrecurring [Member] \| Maximum \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)	100		100
Commercial and industrial loans \| Fair Value, Measurements, Nonrecurring [Member] \| Weighted Average \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)	61		55
Commercial real estate and multi-family residential loans
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Valuation Methodology	Collateral basedmeasurements
Loans and Leases Receivable, Allowance	$ 29,445	18,658	$ 22,907	15,796
Provision for credit losses	$ 2,285	2,750
Commercial real estate and multi-family residential loans \| Fair Value, Measurements, Nonrecurring [Member]
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Valuation Methodology			Collateral basedmeasurements
Unobservable Inputs	Discount to reflect current market conditions and ultimate collectability		Discount to reflect current market conditions and ultimate collectability
Commercial real estate and multi-family residential loans \| Fair Value, Measurements, Nonrecurring [Member] \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Impaired loans	$ 710		$ 1,211
Commercial real estate and multi-family residential loans \| Fair Value, Measurements, Nonrecurring [Member] \| Minimum \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)	25		21
Commercial real estate and multi-family residential loans \| Fair Value, Measurements, Nonrecurring [Member] \| Maximum \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)	73		74
Commercial real estate and multi-family residential loans \| Fair Value, Measurements, Nonrecurring [Member] \| Weighted Average \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)	67		53
Consumer 1-4 family loans
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Valuation Methodology	Collateral basedmeasurements
Loans and Leases Receivable, Allowance	$ 3,384	2,475	$ 2,619	$ 2,086
Provision for credit losses	$ (233)	$ 395
Consumer 1-4 family loans \| Fair Value, Measurements, Nonrecurring [Member]
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Valuation Methodology			Collateral basedmeasurements
Unobservable Inputs	Discount to reflect current market conditions and ultimate collectability		Discount to reflect current market conditions and ultimate collectability
Consumer 1-4 family loans \| Fair Value, Measurements, Nonrecurring [Member] \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Impaired loans	$ 322		$ 411
Consumer 1-4 family loans \| Fair Value, Measurements, Nonrecurring [Member] \| Minimum \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)			10
Consumer 1-4 family loans \| Fair Value, Measurements, Nonrecurring [Member] \| Maximum \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)			15
Consumer 1-4 family loans \| Fair Value, Measurements, Nonrecurring [Member] \| Weighted Average \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)	9		11
Agribusiness and Agricultural
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Valuation Methodology	Collateral basedmeasurements
Agribusiness and Agricultural \| Fair Value, Measurements, Nonrecurring [Member]
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Valuation Methodology			Collateral basedmeasurements
Unobservable Inputs	Discount to reflect current market conditions and ultimate collectability		Discount to reflect current market conditions and ultimate collectability
Agribusiness and Agricultural \| Fair Value, Measurements, Nonrecurring [Member] \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Impaired loans	$ 43		$ 61
Agribusiness and Agricultural \| Fair Value, Measurements, Nonrecurring [Member] \| Weighted Average \| Collateral Based Measurements \| Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Range of Inputs (Average) (in hundredths)	70		58

FAIR VALUE - Estimated Fair Values And The Related Carrying Values Of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial Assets:
Cash and cash equivalents	$ 501,945		$ 249,927
Securities available for sale	840,429	$ 734,845	734,845
Real estate mortgages held for sale	19,755		11,651
Loans, net	4,355,296		4,532,639
Mortgage banking derivative	1,217		1,182
Interest rate swap derivative	18,194		21,764
Accrued interest receivable	19,355		18,761
Financial Liabilities:
Certificates of deposit	(1,014,233)		(1,033,095)
All other deposits	(4,223,091)		(4,011,986)
Miscellaneous borrowings		(10,500)
Federal Home Loan Bank advances	(65,349)	(68,967)
Mortgage banking derivative	(4)		(111)
Interest rate swap derivative	(18,206)		(21,794)
Standby letters of credit	(484)		(686)
Accrued interest payable	(4,283)		(5,959)
Carrying Value [Member]
Financial Assets:
Cash and cash equivalents	501,945		249,927
Securities available for sale	840,429		734,845
Real estate mortgages held for sale	19,092		11,218
Loans, net	4,402,787		4,587,748
Mortgage banking derivative	1,217		1,182
Interest rate swap derivative	18,194		21,764
Federal Reserve and Federal Home Loan Bank stock	13,772		13,772
Accrued interest receivable	19,355		18,761
Financial Liabilities:
Certificates of deposit	(1,006,879)		(1,024,819)
All other deposits	(4,223,091)		(4,011,986)
Miscellaneous borrowings		(10,500)
Federal Home Loan Bank advances	(75,000)	(75,000)
Mortgage banking derivative	(4)		(111)
Interest rate swap derivative	(18,206)		(21,794)
Standby letters of credit	(484)		(686)
Accrued interest payable	(4,283)		(5,959)
Level 1 \| Estimate of Fair Value Measurement
Financial Assets:
Cash and cash equivalents	499,989		247,228
Securities available for sale	900		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	(4,223,091)		(4,011,986)
Miscellaneous borrowings			0
Federal Home Loan Bank advances	0		0
Mortgage banking derivative	0		0
Interest rate swap derivative	0		0
Standby letters of credit	0		0
Accrued interest payable	(71)		(66)
Level 2 \| Estimate of Fair Value Measurement
Financial Assets:
Cash and cash equivalents	1,956		2,699
Securities available for sale	839,389		734,705
Real estate mortgages held for sale	19,755		11,651
Loans, net	0		0
Mortgage banking derivative	1,217		1,182
Interest rate swap derivative	18,194		21,764
Accrued interest receivable	4,420		3,801
Financial Liabilities:
Certificates of deposit	(1,014,233)		(1,033,095)
All other deposits	0		0
Miscellaneous borrowings		(10,500)
Federal Home Loan Bank advances	(65,349)	$ (68,967)
Mortgage banking derivative	(4)		(111)
Interest rate swap derivative	(18,206)		(21,794)
Standby letters of credit	0		0
Accrued interest payable	(4,212)		(5,893)
Level 3 \| Estimate of Fair Value Measurement
Financial Assets:
Cash and cash equivalents	0		0
Securities available for sale	140		140
Real estate mortgages held for sale	0		0
Loans, net	4,355,296		4,532,639
Mortgage banking derivative	0		0
Interest rate swap derivative	0		0
Accrued interest receivable	14,935		14,960
Financial Liabilities:
Certificates of deposit	0		0
All other deposits	0		0
Miscellaneous borrowings			0
Federal Home Loan Bank advances	0		0
Mortgage banking derivative	0		0
Interest rate swap derivative	0		0
Standby letters of credit	(484)		(686)
Accrued interest payable	$ 0		$ 0

FAIR VALUE - Additional Information (Details) - USD ($)	3 Months Ended		12 Months Ended
FAIR VALUE - Additional Information (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Assets Pledged As Collateral For Loans Receivable [Line Items]
Mortgage servicing rights	$ 4,300,000
Valuation reserve	(197,000)	$ 246,000
Amortized cost	3,800,000
Servicing Asset at Fair Value, Amount	$ 4,300,000
Percentage of discount from appraised value (in hundredths)	3.63%
Weighted average maturity of residential mortgages	20 years
Prepayment Speed used in unobservable assumptions	152		204
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Qualitative Information	152		204
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Discount Rate	9.40%		9.40%
Discount rate used to estimate fair value (in hundredths)	9.40%		9.40%
Subtotal	$ 4,484,767,000		$ 4,657,183,000
Valuation allowance	71,844,000	53,609,000	$ 61,408,000	$ 50,652,000
Provision for Loan and Lease Losses	815,000	142,000
Recoveries	145,000	206,000
Loans and Leases Receivable, Gross	19,600,000	17,400,000
Loans and Leases Receivable, Allowance	8,500,000	$ 7,400,000
Mortgage servicing rights, fair value	4,300,000
Mortgage servicing rights, impairment	518,000
Minimum
Assets Pledged As Collateral For Loans Receivable [Line Items]
Amount of variance	$ 100,000
Minimum \| Commercial Real Estates \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	0.00%
Minimum \| Inventory Finished Goods \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	35.00%
Minimum \| Finished Goods \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	30.00%
Minimum \| Inventory Work In Process \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	50.00%
Minimum \| Equipment \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	30.00%
Minimum \| Marketable Securities \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	10.00%
Maximum \| Commercial Real Estates \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	50.00%
Maximum \| Inventory Finished Goods \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	65.00%
Maximum \| Finished Goods \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	60.00%
Maximum \| Inventory Work In Process \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	100.00%
Maximum \| Equipment \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	70.00%
Maximum \| Marketable Securities \| Level 3
Assets Pledged As Collateral For Loans Receivable [Line Items]
Percentage of discount from appraised value (in hundredths)	30.00%
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	5.00%
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	3.00%
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	1.00%

OFFSETTING ASSETS AND LIABILITIES - Schedule of Offsetting of Assets and Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Assets
Gross Amounts of Recognized Assets/Liabilities	$ 18,194	$ 21,764
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	18,194	21,764
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	(3,490)	0
Net Amount	14,704	21,764
Liabilities
Gross Amounts of Recognized Liabilities	18,206	21,794
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Liabilities presented in the Statement of Financial Position	18,206	21,794
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	(9,380)	(21,370)
Net Amount	8,826	424
Interest Rate Swap [Member]
Assets
Gross Amounts of Recognized Assets/Liabilities	18,194	21,764
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts presented in the Statement of Financial Position	18,194	21,764
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	(3,490)	0
Net Amount	14,704	21,764
Liabilities
Gross Amounts of Recognized Liabilities	18,206	21,794
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Liabilities presented in the Statement of Financial Position	18,206	21,794
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	(9,380)	(21,370)
Net Amount	$ 8,826	$ 424

EARNINGS PER SHARE - Earnings Per Share Computations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
EARNINGS PER SHARE
Net income	$ 22,983	$ 17,299
Weighted-average common shares outstanding	25,457,659	25,622,988
Basic earnings per common share	$ 0.90	$ 0.68
Diluted earnings per common share:
Net income	$ 22,983	$ 17,299
BASIC WEIGHTED AVERAGE COMMON SHARES	25,457,659	25,622,988
Add: Dilutive effect of assumed exercises of stock options and awards	92,452	112,838
Average shares and dilutive potential common shares	25,550,111	25,735,826
Diluted earnings per common share	$ 0.90	$ 0.67

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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ACCUMULATED OTHER COMPREHENSIVE INCOME - Changes in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance	$ 657,184	$ 598,100
Net current period other comprehensive income	(12,634)	10,491
Balance	651,668	606,572
Total
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance	27,744	12,059
Other comprehensive income before reclassification	(12,084)	10,444
Amounts reclassified from accumulated other comprehensive income	(550)	47
Net current period other comprehensive income	(12,634)	10,491
Balance	15,110	22,550
Unrealized Gains and Losses on Available-for-Sales Securities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance	29,182	13,607
Other comprehensive income before reclassification	(12,084)	10,444
Amounts reclassified from accumulated other comprehensive income	(595)	0
Net current period other comprehensive income	(12,679)	10,444
Balance	16,503	24,051
Defined Benefit Pension Items
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance	(1,438)	(1,548)
Other comprehensive income before reclassification	0	0
Amounts reclassified from accumulated other comprehensive income	45	47
Net current period other comprehensive income	45	47
Balance	$ (1,393)	$ (1,501)

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

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ACCUMULATED OTHER COMPREHENSIVE INCOME - Reclassifications (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net securities gains	$ 753	$ 0
Other expense	2,244	2,312
Income tax expense	5,030	3,643
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net income	550	(47)
Reclassification out of Accumulated Other Comprehensive Income [Member] \| Unrealized Gains and Losses on Available-for-Sales Securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net securities gains	753
Income tax expense	(158)
Net income	595
Reclassification out of Accumulated Other Comprehensive Income [Member] \| Defined Benefit Pension Items
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other expense	(60)	(63)
Income tax expense	15	16
Net income	$ (45)	$ (47)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

LEASES - Maturity Analysis (Details) $ in Thousands	Mar. 31, 2021 USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2021	$ 438
2022	595
2023	606
2024	622
2025	640
2026 and thereafter	2,233
Total undiscounted lease payments	5,134
Less imputed interest	(570)
Lease liability	4,564
Right-of-use asset	$ 4,564

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended
LEASES - Lease Cost (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Mar. 31, 2020
Lease cost
Operating lease cost	$ 135	$ 128
Short-term lease cost	6	6
Total lease cost	$ 141	$ 134

LEASES - Other Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
LEASES
Operating cash outflows from operating leases	$ 135	$ 128
Weighted-average remaining lease term - operating leases	0 years	9 years 7 months 6 days
Weighted average discount rate - operating leases	2.80%	2.80%