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Note 3 - Loans and Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2021
Notes Tables |
Financing Receivable, Allowance for Credit Loss [Table Text Block] |
|  |  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  | and |  |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Unallocated |  |  | Total |
Allowance for Loan Losses Three Months Ended June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 342 |  |  | $ | 1,599 |  |  | $ | 247 |  |  | $ | 4,345 |  |  | $ | 74 |  |  | $ | 1,024 |  |  | $ | 109 |  |  | $ | 7,740 |
Charge-offs |  |  | — |  |  |  | (24 | ) |  |  | (76 | ) |  |  | - |  |  |  | — |  |  |  | - |  |  |  | — |  |  |  | (100 | )
Recoveries |  |  | — |  |  |  | 64 |  |  |  | 35 |  |  |  | 42 |  |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | 144 |
Provision |  |  | 32 |  |  |  | (116 | ) |  |  | 37 |  |  |  | (10 | ) |  |  | - |  |  |  | (167 | ) |  |  | 390 |  |  |  | 166 |
Ending balance |  | $ | 374 |  |  | $ | 1,523 |  |  | $ | 243 |  |  | $ | 4,377 |  |  | $ | 74 |  |  | $ | 860 |  |  | $ | 499 |  |  | $ | 7,950 |
Allowance for Loan Losses Six Months Ended June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 257 |  |  | $ | 1,327 |  |  | $ | 317 |  |  | $ | 4,178 |  |  | $ | 97 |  |  | $ | 1,300 |  |  | $ | 117 |  |  | $ | 7,593 |
Charge-offs |  |  | — |  |  |  | (98 | ) |  |  | (147 | ) |  |  | (48 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (293 | )
Recoveries |  |  | — |  |  |  | 73 |  |  |  | 113 |  |  |  | 43 |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | 234 |
Provision |  |  | 117 |  |  |  | 221 |  |  |  | (40 | ) |  |  | 204 |  |  |  | (23 | ) |  |  | (445 | ) |  |  | 382 |  |  |  | 416 |
Ending balance |  | $ | 374 |  |  | $ | 1,523 |  |  | $ | 243 |  |  | $ | 4,377 |  |  | $ | 74 |  |  | $ | 860 |  |  | $ | 499 |  |  | $ | 7,950 |
Individually evaluated for impairment |  | $ | 138 |  |  | $ | 20 |  |  | $ | — |  |  | $ | 56 |  |  | $ | — |  |  | $ | 148 |  |  | $ | — |  |  | $ | 362 |
Collectively evaluated for impairment |  | $ | 236 |  |  | $ | 1,503 |  |  | $ | 243 |  |  | $ | 4,321 |  |  | $ | 74 |  |  | $ | 712 |  |  | $ | 499 |  |  | $ | 7,588 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 3,167 |  |  | $ | 184 |  |  | $ | — |  |  | $ | 1,140 |  |  | $ | — |  |  | $ | 2,333 |  |  |  |  |  |  | $ | 6,824 |
Collectively evaluated for impairment |  |  | 43,400 |  |  |  | 259,034 |  |  |  | 33,354 |  |  |  | 461,941 |  |  |  | 15,440 |  |  |  | 165,318 |  |  |  |  |  |  |  | 978,487 |
Acquired with deteriorated credit quality |  |  | — |  |  |  | 5,814 |  |  |  | 16 |  |  |  | 10,906 |  |  |  | — |  |  |  | 2,540 |  |  |  |  |  |  |  | 19,276 |
Ending balance |  | $ | 46,567 |  |  | $ | 265,032 |  |  | $ | 33,370 |  |  | $ | 473,987 |  |  | $ | 15,440 |  |  | $ | 170,191 |  |  |  |  |  |  | $ | 1,004,587 |
|  |  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  | and |  |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Unallocated |  |  | Total |
Allowance for Loan Losses Three Months Ended June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 347 |  |  | $ | 853 |  |  | $ | 220 |  |  | $ | 1,960 |  |  | $ | 124 |  |  | $ | 1,061 |  |  | $ | 225 |  |  | $ | 4,790 |
Charge-offs |  |  | - |  |  |  | (17 | ) |  |  | (95 | ) |  |  | - |  |  |  | - |  |  |  | (7 | ) |  |  | - |  |  |  | (119 | )
Recoveries |  |  | - |  |  |  | - |  |  |  | 66 |  |  |  | - |  |  |  | - |  |  |  | 13 |  |  |  | - |  |  |  | 79 |
Provision |  |  | (95 | ) |  |  | 562 |  |  |  | 52 |  |  |  | 873 |  |  |  | (45 | ) |  |  | (122 | ) |  |  | (225 | ) |  |  | 1,000 |
Ending balance |  | $ | 252 |  |  | $ | 1,398 |  |  | $ | 243 |  |  | $ | 2,833 |  |  | $ | 79 |  |  | $ | 945 |  |  | $ | - |  |  | $ | 5,750 |
Allowance for Loan Losses Six Months Ended June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 471 |  |  | $ | 655 |  |  | $ | 270 |  |  | $ | 1,663 |  |  | $ | 76 |  |  | $ | 640 |  |  | $ | 282 |  |  | $ | 4,057 |
Charge-offs |  |  | — |  |  |  | (17 | ) |  |  | (184 | ) |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | — |  |  |  | (208 | )
Recoveries |  |  | — |  |  |  | 1 |  |  |  | 110 |  |  |  | — |  |  |  | — |  |  |  | 15 |  |  |  | — |  |  |  | 126 |
Provision |  |  | (219 | ) |  |  | 759 |  |  |  | 47 |  |  |  | 1,170 |  |  |  | 3 |  |  |  | 297 |  |  |  | (282 | ) |  |  | 1,775 |
Ending balance |  | $ | 252 |  |  | $ | 1,398 |  |  | $ | 243 |  |  | $ | 2,833 |  |  | $ | 79 |  |  | $ | 945 |  |  | $ | - |  |  | $ | 5,750 |
Individually evaluated for impairment |  | $ | — |  |  | $ | 31 |  |  | $ | 6 |  |  | $ | 235 |  |  | $ | — |  |  | $ | 225 |  |  | $ | — |  |  | $ | 497 |
Collectively evaluated for impairment |  | $ | 252 |  |  | $ | 1,367 |  |  | $ | 236 |  |  | $ | 2,599 |  |  | $ | 79 |  |  | $ | 720 |  |  | $ | — |  |  | $ | 5,253 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 379 |  |  | $ | 321 |  |  | $ | 24 |  |  | $ | 2,246 |  |  | $ | — |  |  | $ | 2,326 |  |  |  |  |  |  | $ | 5,296 |
Collectively evaluated for impairment |  |  | 50,556 |  |  |  | 237,852 |  |  |  | 33,745 |  |  |  | 359,696 |  |  |  | 15,576 |  |  |  | 200,104 |  |  |  |  |  |  |  | 897,529 |
Acquired with deteriorated credit quality |  |  | — |  |  |  | 3,839 |  |  |  | — |  |  |  | 1,121 |  |  |  | — |  |  |  | 208 |  |  |  |  |  |  |  | 5,168 |
Ending balance |  | $ | 50,935 |  |  | $ | 242,012 |  |  | $ | 33,769 |  |  | $ | 363,063 |  |  | $ | 15,576 |  |  | $ | 202,638 |  |  |  |  |  |  | $ | 907,993 |
|  |  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  | and |  |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Unallocated |  |  | Total |
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | - |  |  | $ | 19 |  |  | $ | 1 |  |  | $ | 157 |  |  | $ | - |  |  | $ | 254 |  |  | $ | - |  |  | $ | 431 |
Collectively evaluated for impairment |  | $ | 257 |  |  | $ | 1,308 |  |  | $ | 316 |  |  | $ | 4,021 |  |  | $ | 97 |  |  | $ | 1,046 |  |  | $ | 117 |  |  | $ | 7,162 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 348 |  |  | $ | 1,663 |  |  | $ | 8 |  |  | $ | 3,032 |  |  | $ | 80 |  |  | $ | 2,720 |  |  |  |  |  |  | $ | 7,851 |
Collectively evaluated for impairment |  |  | 53,387 |  |  |  | 295,154 |  |  |  | 33,982 |  |  |  | 453,681 |  |  |  | 16,559 |  |  |  | 186,982 |  |  |  |  |  |  |  | 1,039,745 |
Acquired with deteriorated credit quality |  |  | - |  |  |  | 6,710 |  |  |  | 24 |  |  |  | 12,534 |  |  |  | - |  |  |  | 2,804 |  |  |  |  |  |  |  | 22,072 |
Ending balance |  | $ | 53,735 |  |  | $ | 303,527 |  |  | $ | 34,014 |  |  | $ | 469,247 |  |  | $ | 16,639 |  |  | $ | 192,506 |  |  |  |  |  |  | $ | 1,069,668 |
Financing Receivable Credit Quality Indicators [Table Text Block] |
(Dollars in thousands) |  | Agricultural |  |  | Commercial and Industrial |  |  | Commercial Real Estate |
|  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Pass |  | $ | 43,040 |  |  | $ | 50,185 |  |  | $ | 260,047 |  |  | $ | 294,614 |  |  | $ | 464,426 |  |  | $ | 453,080 |
Special Mention |  |  | 360 |  |  |  | 3,202 |  |  |  | 3,086 |  |  |  | 4,101 |  |  |  | 2,504 |  |  |  | 6,006 |
Substandard |  |  | 3,167 |  |  |  | 348 |  |  |  | 1,702 |  |  |  | 4,812 |  |  |  | 7,057 |  |  |  | 8,925 |
Doubtful |  |  | - |  |  |  | - |  |  |  | 197 |  |  |  | - |  |  |  | - |  |  |  | 1,236 |
|  | $ | 46,567 |  |  | $ | 53,735 |  |  | $ | 265,032 |  |  | $ | 303,527 |  |  | $ | 473,987 |  |  | $ | 469,247 |
(Dollars in thousands) |  | Consumer |  |  | Construction Real Estate |  |  | Residential Real Estate |
|  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |  |  | June 30, |  |  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Performing |  | $ | 33,370 |  |  | $ | 34,006 |  |  | $ | 15,440 |  |  | $ | 16,559 |  |  | $ | 169,138 |  |  | $ | 191,125 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  |  | - |  |  |  | 8 |  |  |  | - |  |  |  | 80 |  |  |  | 1,053 |  |  |  | 1,381 |
|  | $ | 33,370 |  |  | $ | 34,014 |  |  | $ | 15,440 |  |  | $ | 16,639 |  |  | $ | 170,191 |  |  | $ | 192,506 |
Financing Receivable, Troubled Debt Restructuring [Table Text Block] |
|  | Three Months Ended June 30, 2021 |  |  | Six Months Ended June 30, 2021 |
|  |  |  |  |  | Pre- |  |  | Post- |  |  |  |  |  |  | Pre- |  |  | Post- |
|  |  |  |  |  | Modification |  |  | Modification |  |  |  |  |  |  | Modification |  |  | Modification |
|  |  |  |  |  | Outstanding |  |  | Outstanding |  |  |  |  |  |  | Outstanding |  |  | Outstanding |
(Dollars in thousands) |  | Number of |  |  | Recorded |  |  | Recorded |  |  | Number of |  |  | Recorded |  |  | Recorded |
|  | Loans |  |  | Investment |  |  | Investment |  |  | Loans |  |  | Investment |  |  | Investment |
Agricultural |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 6 |  |  | $ | 2,320 |  |  | $ | 2,320 |
Commercial Real Estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 1,210 |  |  |  | 1,210 |
Total |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 8 |  |  | $ | 3,530 |  |  | $ | 3,530 |
|  | Three Months Ended June 30, 2020 |  |  | Six Months Ended June 30, 2020 |
|  |  |  |  |  | Pre- |  |  | Post- |  |  |  |  |  |  | Pre- |  |  | Post- |
|  |  |  |  |  | Modification |  |  | Modification |  |  |  |  |  |  | Modification |  |  | Modification |
|  |  |  |  |  | Outstanding |  |  | Outstanding |  |  |  |  |  |  | Outstanding |  |  | Outstanding |
(Dollars in thousands) |  | Number of |  |  | Recorded |  |  | Recorded |  |  | Number of |  |  | Recorded |  |  | Recorded |
|  | Loans |  |  | Investment |  |  | Investment |  |  | Loans |  |  | Investment |  |  | Investment |
Agricultural |  |  | 1 |  |  | $ | 68 |  |  | $ | 68 |  |  |  | 1 |  |  | $ | 68 |  |  | $ | 68 |
Commercial Real Estate |  |  | 2 |  |  |  | 1,882 |  |  |  | 1,882 |  |  |  | 2 |  |  |  | 1,882 |  |  |  | 1,882 |
Total |  |  | 3 |  |  | $ | 1,950 |  |  | $ | 1,950 |  |  |  | 3 |  |  | $ | 1,950 |  |  | $ | 1,950 |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, 2021 |  |  | June 30, 2021 |
(Dollars in thousands) |  | Number |  |  | Recorded |  |  | Number |  |  | Recorded |
|  | of Loans |  |  | Investment |  |  | of Loans |  |  | Investment |
Commercial and industrial |  |  | 1 |  |  | $ | 52 |  |  |  | 1 |  |  | $ | 52 |
Commercial Real Estate |  |  | 1 |  |  |  | 184 |  |  |  | 1 |  |  |  | 184 |
Total |  |  | 2 |  |  | $ | 236 |  |  |  | 2 |  |  | $ | 236 |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, 2020 |  |  | June 30, 2020 |
(Dollars in thousands) |  | Number |  |  | Recorded |  |  | Number |  |  | Recorded |
|  | of Loans |  |  | Investment |  |  | of Loans |  |  | Investment |
Agricultural |  |  | 1 |  |  | $ | 68 |  |  |  | 1 |  |  | $ | 68 |
Commercial Real Estate |  |  | 2 |  |  |  | 1,882 |  |  |  | 2 |  |  |  | 1,882 |
Total |  |  | 3 |  |  | $ | 1,950 |  |  |  | 3 |  |  | $ | 1,950 |
Impaired Financing Receivables [Table Text Block] |
|  |  |  |  |  | Unpaid |  |  |  |  |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 1,637 |  |  | $ | 1,637 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 772 |  |  |  | 772 |  |  |  | - |
Residential real estate |  |  | 469 |  |  |  | 480 |  |  |  | - |
Subtotal |  |  | 2,878 |  |  |  | 2,889 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 1,530 |  |  |  | 1,615 |  |  |  | 138 |
Commercial and industrial |  |  | 184 |  |  |  | 313 |  |  |  | 20 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 368 |  |  |  | 376 |  |  |  | 56 |
Residential real estate |  |  | 1,864 |  |  |  | 1,901 |  |  |  | 148 |
Subtotal |  |  | 3,946 |  |  |  | 4,205 |  |  |  | 362 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 3,167 |  |  |  | 3,252 |  |  |  | 138 |
Commercial and industrial |  |  | 184 |  |  |  | 313 |  |  |  | 20 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,140 |  |  |  | 1,148 |  |  |  | 56 |
Residential real estate |  |  | 2,333 |  |  |  | 2,381 |  |  |  | 148 |
Total |  | $ | 6,824 |  |  | $ | 7,094 |  |  | $ | 362 |
|  |  |  |  |  | Unpaid |  |  |  |  |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 348 |  |  | $ | 434 |  |  | $ | - |
Commercial and industrial |  |  | 1,516 |  |  |  | 1,629 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | 80 |  |  |  | 80 |  |  |  | - |
Commercial real estate |  |  | 1,852 |  |  |  | 2,664 |  |  |  | - |
Residential real estate |  |  | 162 |  |  |  | 162 |  |  |  | - |
Subtotal |  |  | 3,958 |  |  |  | 4,969 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  |  | 147 |  |  |  | 147 |  |  |  | 19 |
Consumer |  |  | 8 |  |  |  | 8 |  |  |  | 1 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,180 |  |  |  | 1,180 |  |  |  | 157 |
Residential real estate |  |  | 2,558 |  |  |  | 2,651 |  |  |  | 254 |
Subtotal |  |  | 3,893 |  |  |  | 3,986 |  |  |  | 431 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 348 |  |  |  | 434 |  |  |  | - |
Commercial and industrial |  |  | 1,663 |  |  |  | 1,776 |  |  |  | 19 |
Consumer |  |  | 9 |  |  |  | 8 |  |  |  | 1 |
Construction real estate |  |  | 80 |  |  |  | 80 |  |  |  | - |
Commercial real estate |  |  | 3,031 |  |  |  | 3,844 |  |  |  | 157 |
Residential real estate |  |  | 2,720 |  |  |  | 2,813 |  |  |  | 254 |
Total |  | $ | 7,851 |  |  | $ | 8,955 |  |  | $ | 431 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Three Months Ended June 30, 2021 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 778 |  |  | $ | 24 |
Commercial and industrial |  |  | 993 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | 27 |  |  |  | - |
Commercial real estate |  |  | 1,749 |  |  |  | 13 |
Residential real estate |  |  | 267 |  |  |  | - |
Subtotal |  |  | 3,814 |  |  |  | 37 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 1,451 |  |  |  | 16 |
Commercial and industrial |  |  | 165 |  |  |  | - |
Consumer |  |  | 3 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 642 |  |  |  | 3 |
Residential real estate |  |  | 2,280 |  |  |  | 15 |
Subtotal |  |  | 4,541 |  |  |  | 34 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 2,229 |  |  |  | 40 |
Commercial and industrial |  |  | 1,158 |  |  |  | - |
Consumer |  |  | 3 |  |  |  | - |
Construction real estate |  |  | 27 |  |  |  | - |
Commercial real estate |  |  | 2,391 |  |  |  | 16 |
Residential real estate |  |  | 2,547 |  |  |  | 15 |
Total |  | $ | 8,355 |  |  | $ | 71 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Three Months Ended June 30, 2020 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 190 |  |  | $ | - |
Commercial and industrial |  |  | 129 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 941 |  |  |  | - |
Residential real estate |  |  | 49 |  |  |  | - |
Subtotal |  |  | 1,309 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 190 |  |  |  | - |
Commercial and industrial |  |  | 167 |  |  |  | - |
Consumer |  |  | 19 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,312 |  |  |  | 5 |
Residential real estate |  |  | 2,339 |  |  |  | 22 |
Subtotal |  |  | 4,027 |  |  |  | 27 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 380 |  |  |  | - |
Commercial and industrial |  |  | 296 |  |  |  | - |
Consumer |  |  | 19 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,253 |  |  |  | 5 |
Residential real estate |  |  | 2,388 |  |  |  | 22 |
Total |  | $ | 5,336 |  |  | $ | 27 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Six Months Ended June 30, 2021 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 993 |  |  | $ | 52 |
Commercial and industrial |  |  | 731 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,698 |  |  |  | 32 |
Residential real estate |  |  | 320 |  |  |  | - |
Subtotal |  |  | 3,742 |  |  |  | 84 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 2,177 |  |  |  | 35 |
Commercial and industrial |  |  | 174 |  |  |  | 1 |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 372 |  |  |  | 6 |
Residential real estate |  |  | 2,141 |  |  |  | 33 |
Subtotal |  |  | 4,864 |  |  |  | 75 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 3,170 |  |  |  | 87 |
Commercial and industrial |  |  | 905 |  |  |  | 1 |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,070 |  |  |  | 38 |
Residential real estate |  |  | 2,461 |  |  |  | 33 |
Total |  | $ | 8,606 |  |  | $ | 159 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Six Months Ended June 30, 2020 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 308 |  |  | $ | - |
Commercial and industrial |  |  | 173 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,255 |  |  |  | - |
Residential real estate |  |  | 46 |  |  |  | - |
Subtotal |  |  | 1,782 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 253 |  |  |  | - |
Commercial and industrial |  |  | 116 |  |  |  | - |
Consumer |  |  | 19 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,005 |  |  |  | 12 |
Residential real estate |  |  | 2,356 |  |  |  | 52 |
Subtotal |  |  | 3,749 |  |  |  | 64 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 561 |  |  |  | - |
Commercial and industrial |  |  | 289 |  |  |  | - |
Consumer |  |  | 19 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,260 |  |  |  | 12 |
Residential real estate |  |  | 2,402 |  |  |  | 52 |
Total |  | $ | 5,531 |  |  | $ | 64 |
Financing Receivable, Past Due [Table Text Block] |
|  |  |  |  |  |  |  |  |  | Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Loans |  |  | Loans |  |  | Past Due |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |
|  | Past Due |  |  | Past Due |  |  | Greater |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days Past |
(Dollars in thousands) |  | 30 to 59 |  |  | 60 to 89 |  |  | Than 90 |  |  |  |  |  |  | Loans Not |  |  | Total |  |  | Due and |
|  | Days (1) |  |  | Days (1) |  |  | Days (1) |  |  | Total (1) |  |  | Past Due |  |  | Loans |  |  | Accruing |
June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 46,567 |  |  | $ | 46,567 |  |  | $ | - |
Commercial and industrial |  |  | 281 |  |  |  | 21 |  |  |  | 317 |  |  |  | 619 |  |  |  | 264,413 |  |  |  | 265,032 |  |  |  | - |
Consumer |  |  | 15 |  |  |  | - |  |  |  | - |  |  |  | 15 |  |  |  | 33,355 |  |  |  | 33,370 |  |  |  | - |
Commercial real estate |  |  | 425 |  |  |  | - |  |  |  | 184 |  |  |  | 609 |  |  |  | 473,378 |  |  |  | 473,987 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15,440 |  |  |  | 15,440 |  |  |  | - |
Residential real estate |  |  | 97 |  |  |  | 118 |  |  |  | 480 |  |  |  | 695 |  |  |  | 169,496 |  |  |  | 170,191 |  |  |  | - |
|  | $ | 818 |  |  | $ | 139 |  |  | $ | 981 |  |  | $ | 1,938 |  |  | $ | 1,002,649 |  |  | $ | 1,004,587 |  |  | $ | - |
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 53,735 |  |  | $ | 53,735 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | 109 |  |  |  | 515 |  |  |  | 624 |  |  |  | 302,903 |  |  |  | 303,527 |  |  |  | - |
Consumer |  |  | 39 |  |  |  | - |  |  |  | - |  |  |  | 39 |  |  |  | 33,975 |  |  |  | 34,014 |  |  |  | - |
Commercial real estate |  |  | 532 |  |  |  | 44 |  |  |  | 1,744 |  |  |  | 2,320 |  |  |  | 466,927 |  |  |  | 469,247 |  |  |  | - |
Construction real estate |  |  | 1,076 |  |  |  | 180 |  |  |  | 80 |  |  |  | 1,336 |  |  |  | 15,303 |  |  |  | 16,639 |  |  |  | - |
Residential real estate |  |  | 1,563 |  |  |  | 256 |  |  |  | 352 |  |  |  | 2,171 |  |  |  | 190,335 |  |  |  | 192,506 |  |  |  | - |
|  | $ | 3,210 |  |  | $ | 589 |  |  | $ | 2,691 |  |  | $ | 6,490 |  |  | $ | 1,063,178 |  |  | $ | 1,069,668 |  |  | $ | - |
Financing Receivable, Nonaccrual [Table Text Block] |
(Dollars in thousands) |  | June 30, |  |  | December 31, |
|  | 2021 |  |  | 2020 |
Agricultural |  | $ | 348 |  |  | $ | 348 |
Commercial and industrial |  |  | 338 |  |  |  | 1,802 |
Consumer |  |  | - |  |  |  | 8 |
Commercial real estate |  |  | 184 |  |  |  | 3,088 |
Construction real estate |  |  | - |  |  |  | 80 |
Residential real estate |  |  | 1,053 |  |  |  | 1,381 |
|  | $ | 1,923 |  |  | $ | 6,707 |
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block] |
|  | Acquired |  |  | Acquired |  |  | Acquired |
|  | Impaired |  |  | Non-impaired |  |  | Total |
Loans acquired - contractual payments |  | $ | 7,729 |  |  | $ | 387,394 |  |  | $ | 395,123 |
Nonaccretable difference |  |  | (2,928 | ) |  |  | - |  |  |  | (2,928 | )
Expected cash flows |  |  | 4,801 |  |  |  | 387,394 |  |  |  | 392,195 |
Accretable yield |  |  | (185 | ) |  |  | (1,894 | ) |  |  | (2,079 | )
Carrying balance at acquisition date |  | $ | 4,616 |  |  | $ | 385,500 |  |  | $ | 390,116 |
(Dollars in thousands) |  | Acquired |  |  | Acquired |  |  | Acquired |
|  | Impaired |  |  | Non-impaired |  |  | Total |
Balance, January 1, 2019 |  | $ | - |  |  | $ | - |  |  | $ | - |
Merger with County Bank Corp on October 1, 2019 |  |  | 185 |  |  |  | 1,894 |  |  |  | 2,079 |
Accretion October 1, 2019 through December 31, 2019 |  |  | - |  |  |  | (75 | ) |  |  | (75 | )
Balance, January 1, 2020 |  |  | 185 |  |  |  | 1,819 |  |  |  | 2,004 |
Accretion January 1, 2020 through December 31, 2020 |  |  | (50 | ) |  |  | (295 | ) |  |  | (345 | )
Balance, December 31, 2020 |  |  | 135 |  |  |  | 1,524 |  |  |  | 1,659 |
Accretion January 1, 2021 through June 30, 2021 |  |  | (12 | ) |  |  | (127 | ) |  |  | (139 | )
Balance, June 30, 2021 |  | $ | 123 |  |  | $ | 1,397 |  |  | $ | 1,520 |
|  | Acquired |  |  | Acquired |  |  | Acquired |
|  | Impaired |  |  | Non-impaired |  |  | Total |
Loans acquired - contractual payments |  | $ | 20,491 |  |  | $ | 158,495 |  |  | $ | 178,986 |
Nonaccretable difference |  |  | (2,719 | ) |  |  | - |  |  |  | (2,719 | )
Expected cash flows |  |  | 17,772 |  |  |  | 158,495 |  |  |  | 176,267 |
Accretable yield |  |  | (869 | ) |  |  | (596 | ) |  |  | (1,465 | )
Carrying balance at acquisition date |  | $ | 16,903 |  |  | $ | 157,899 |  |  | $ | 174,802 |
|  | Impaired |  |  | Non-impaired |  |  | Total |
Balance, January 1, 2020 |  | $ | - |  |  | $ | - |  |  | $ | - |
Merger with Community Shores Bank Corporation on July 1, 2020 |  |  | 869 |  |  |  | 596 |  |  |  | 1,465 |
Accretion July 1, 2020 through December 31, 2020 |  |  | (26 | ) |  |  | (141 | ) |  |  | (167 | )
Balance, December 31, 2020 |  |  | 843 |  |  |  | 455 |  |  |  | 1,298 |
Accretion January 1, 2021 through June 30, 2021 |  |  | (328 | ) |  |  | (219 | ) |  |  | (547 | )
Balance, June 30, 2021 |  | $ | 515 |  |  | $ | 236 |  |  | $ | 751 |

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