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Note 3 - Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 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 September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 374 |  |  | $ | 1,523 |  |  | $ | 243 |  |  | $ | 4,377 |  |  | $ | 74 |  |  | $ | 860 |  |  | $ | 499 |  |  | $ | 7,950 |
Charge-offs |  |  | - |  |  |  | (96 | ) |  |  | (98 | ) |  |  | (63 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (257 | )
Recoveries |  |  | - |  |  |  | 7 |  |  |  | 54 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 62 |
Provision |  |  | 144 |  |  |  | 168 |  |  |  | 33 |  |  |  | (154 | ) |  |  | 39 |  |  |  | 80 |  |  |  | (310 | ) |  |  | - |
Ending balance |  | $ | 518 |  |  | $ | 1,602 |  |  | $ | 232 |  |  | $ | 4,160 |  |  | $ | 113 |  |  | $ | 941 |  |  | $ | 189 |  |  | $ | 7,755 |
Allowance for Loan Losses Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 257 |  |  | $ | 1,327 |  |  | $ | 317 |  |  | $ | 4,178 |  |  | $ | 97 |  |  | $ | 1,300 |  |  | $ | 117 |  |  | $ | 7,593 |
Charge-offs |  |  | - |  |  |  | (195 | ) |  |  | (244 | ) |  |  | (111 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (550 | )
Recoveries |  |  | - |  |  |  | 80 |  |  |  | 168 |  |  |  | 43 |  |  |  | - |  |  |  | 5 |  |  |  | - |  |  |  | 296 |
Provision |  |  | 261 |  |  |  | 390 |  |  |  | (9 | ) |  |  | 50 |  |  |  | 16 |  |  |  | (364 | ) |  |  | 72 |  |  |  | 416 |
Ending balance |  | $ | 518 |  |  | $ | 1,602 |  |  | $ | 232 |  |  | $ | 4,160 |  |  | $ | 113 |  |  | $ | 941 |  |  | $ | 189 |  |  | $ | 7,755 |
Individually evaluated for impairment |  | $ | 124 |  |  | $ | 174 |  |  | $ | - |  |  | $ | 8 |  |  | $ | - |  |  | $ | 177 |  |  | $ | - |  |  | $ | 483 |
Collectively evaluated for impairment |  | $ | 394 |  |  | $ | 1,428 |  |  | $ | 232 |  |  | $ | 4,152 |  |  | $ | 113 |  |  | $ | 764 |  |  | $ | 189 |  |  | $ | 7,272 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 3,051 |  |  | $ | 296 |  |  | $ | - |  |  | $ | 418 |  |  | $ | - |  |  | $ | 2,191 |  |  |  |  |  |  | $ | 5,956 |
Collectively evaluated for impairment |  |  | 60,394 |  |  |  | 211,695 |  |  |  | 33,793 |  |  |  | 474,425 |  |  |  | 18,238 |  |  |  | 165,913 |  |  |  |  |  |  |  | 964,458 |
Acquired with deteriorated credit quality |  |  | - |  |  |  | 5,251 |  |  |  | 13 |  |  |  | 10,489 |  |  |  | - |  |  |  | 2,190 |  |  |  |  |  |  |  | 17,943 |
Ending balance |  | $ | 63,445 |  |  | $ | 217,242 |  |  | $ | 33,806 |  |  | $ | 485,332 |  |  | $ | 18,238 |  |  | $ | 170,294 |  |  |  |  |  |  | $ | 988,357 |
|  |  |  |  |  | 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 September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 252 |  |  | $ | 1,398 |  |  | $ | 243 |  |  | $ | 2,833 |  |  | $ | 79 |  |  | $ | 945 |  |  | $ | - |  |  | $ | 5,750 |
Charge-offs |  |  | - |  |  |  | (29 | ) |  |  | (58 | ) |  |  | (255 | ) |  |  | - |  |  |  | (1 | ) |  |  | - |  |  |  | (343 | )
Recoveries |  |  | - |  |  |  | 1 |  |  |  | 46 |  |  |  | 4 |  |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 53 |
Provision |  |  | 17 |  |  |  | (285 | ) |  |  | 48 |  |  |  | 961 |  |  |  | 31 |  |  |  | 122 |  |  |  | 331 |  |  |  | 1,225 |
Ending balance |  | $ | 269 |  |  | $ | 1,085 |  |  | $ | 279 |  |  | $ | 3,543 |  |  | $ | 110 |  |  | $ | 1,068 |  |  | $ | 331 |  |  | $ | 6,685 |
Allowance for Loan Losses Nine Months Ended September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 471 |  |  | $ | 655 |  |  | $ | 270 |  |  | $ | 1,663 |  |  | $ | 76 |  |  | $ | 640 |  |  | $ | 282 |  |  | $ | 4,057 |
Charge-offs |  |  | - |  |  |  | (46 | ) |  |  | (242 | ) |  |  | (255 | ) |  |  | - |  |  |  | (8 | ) |  |  | - |  |  |  | (551 | )
Recoveries |  |  | - |  |  |  | 2 |  |  |  | 156 |  |  |  | 4 |  |  |  | - |  |  |  | 17 |  |  |  | - |  |  |  | 179 |
Provision |  |  | (202 | ) |  |  | 474 |  |  |  | 95 |  |  |  | 2,131 |  |  |  | 34 |  |  |  | 419 |  |  |  | 49 |  |  |  | 3,000 |
Ending balance |  | $ | 269 |  |  | $ | 1,085 |  |  | $ | 279 |  |  | $ | 3,543 |  |  | $ | 110 |  |  | $ | 1,068 |  |  | $ | 331 |  |  | $ | 6,685 |
Individually evaluated for impairment |  | $ | - |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 13 |  |  | $ | - |  |  | $ | 218 |  |  | $ | - |  |  | $ | 233 |
Collectively evaluated for impairment |  | $ | 269 |  |  | $ | 1,084 |  |  | $ | 278 |  |  | $ | 3,530 |  |  | $ | 110 |  |  | $ | 850 |  |  | $ | 331 |  |  | $ | 6,452 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 373 |  |  | $ | 345 |  |  | $ | 19 |  |  | $ | 2,149 |  |  | $ | - |  |  | $ | 2,203 |  |  |  |  |  |  | $ | 5,089 |
Collectively evaluated for impairment |  |  | 53,130 |  |  |  | 297,886 |  |  |  | 34,104 |  |  |  | 449,041 |  |  |  | 16,489 |  |  |  | 199,930 |  |  |  |  |  |  |  | 1,050,580 |
Acquired with deteriorated credit quality |  |  | - |  |  |  | 7,889 |  |  |  | 30 |  |  |  | 12,116 |  |  |  | - |  |  |  | 3,092 |  |  |  |  |  |  |  | 23,127 |
Ending balance |  | $ | 53,503 |  |  | $ | 306,120 |  |  | $ | 34,153 |  |  | $ | 463,306 |  |  | $ | 16,489 |  |  | $ | 205,225 |  |  |  |  |  |  | $ | 1,078,796 |
|  |  |  |  |  | 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 |
|  | September 30, |  |  | December 31, |  |  | September 30, |  |  | December 31, |  |  | September 30, |  |  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Pass |  | $ | 60,042 |  |  | $ | 50,185 |  |  | $ | 214,493 |  |  | $ | 294,614 |  |  | $ | 477,227 |  |  | $ | 453,080 |
Special Mention |  |  | 352 |  |  |  | 3,202 |  |  |  | 1,133 |  |  |  | 4,101 |  |  |  | 2,105 |  |  |  | 6,006 |
Substandard |  |  | 3,051 |  |  |  | 348 |  |  |  | 1,320 |  |  |  | 4,812 |  |  |  | 5,758 |  |  |  | 8,925 |
Doubtful |  |  | - |  |  |  | - |  |  |  | 296 |  |  |  | - |  |  |  | 242 |  |  |  | 1,236 |
|  | $ | 63,445 |  |  | $ | 53,735 |  |  | $ | 217,242 |  |  | $ | 303,527 |  |  | $ | 485,332 |  |  | $ | 469,247 |
(Dollars in thousands) |  | Consumer |  |  | Construction Real Estate |  |  | Residential Real Estate |
|  | September 30, |  |  | December 31, |  |  | September 30, |  |  | December 31, |  |  | September 30, |  |  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Performing |  | $ | 33,806 |  |  | $ | 34,006 |  |  | $ | 18,238 |  |  | $ | 16,559 |  |  | $ | 169,443 |  |  | $ | 191,125 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  |  | - |  |  |  | 8 |  |  |  | - |  |  |  | 80 |  |  |  | 851 |  |  |  | 1,381 |
|  | $ | 33,806 |  |  | $ | 34,014 |  |  | $ | 18,238 |  |  | $ | 16,639 |  |  | $ | 170,294 |  |  | $ | 192,506 |
Financing Receivable, Troubled Debt Restructuring [Table Text Block] |
|  | Three Months Ended September 30, 2021 |  |  | Nine Months Ended September 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 |  |  | $ | 2,210 |  |  | $ | 2,210 |
Commercial Real Estate |  |  | 1 |  |  |  | 493 |  |  |  | 493 |  |  |  | 2 |  |  |  | 931 |  |  |  | 931 |
Total |  |  | 1 |  |  | $ | 493 |  |  | $ | 493 |  |  |  | 8 |  |  | $ | 3,141 |  |  | $ | 3,141 |
|  | Three Months Ended September 30, 2020 |  |  | Nine Months Ended September 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 |  |  | $ | 67 |  |  | $ | 67 |
Commercial Real Estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 1,666 |  |  |  | 1,666 |
Total |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 3 |  |  | $ | 1,733 |  |  | $ | 1,733 |
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, 2020 |  |  | September 30, 2020 |
(Dollars in thousands) |  | Number |  |  | Recorded |  |  | Number |  |  | Recorded |
|  | of Loans |  |  | Investment |  |  | of Loans |  |  | Investment |
Agricultural |  |  | 1 |  |  | $ | 67 |  |  |  | 1 |  |  | $ | 67 |
Commercial Real Estate |  |  | 2 |  |  |  | 1,666 |  |  |  | 2 |  |  |  | 1,666 |
Total |  |  | 3 |  |  | $ | 1,733 |  |  |  | 3 |  |  | $ | 1,733 |
Impaired Financing Receivables [Table Text Block] |
|  |  |  |  |  | Unpaid |  |  |  |  |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 341 |  |  | $ | 434 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 242 |  |  |  | 242 |  |  |  | - |
Residential real estate |  |  | 171 |  |  |  | 175 |  |  |  | - |
Subtotal |  |  | 754 |  |  |  | 851 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 2,710 |  |  |  | 2,709 |  |  |  | 124 |
Commercial and industrial |  |  | 296 |  |  |  | 312 |  |  |  | 174 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | 176 |  |  |  | - |
Commercial real estate |  |  | 176 |  |  |  | - |  |  |  | 8 |
Residential real estate |  |  | 2,020 |  |  |  | 2,075 |  |  |  | 177 |
Subtotal |  |  | 5,202 |  |  |  | 5,272 |  |  |  | 483 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 3,051 |  |  |  | 3,143 |  |  |  | 124 |
Commercial and industrial |  |  | 296 |  |  |  | 312 |  |  |  | 174 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | 176 |  |  |  | - |
Commercial real estate |  |  | 418 |  |  |  | 242 |  |  |  | 8 |
Residential real estate |  |  | 2,191 |  |  |  | 2,250 |  |  |  | 177 |
Total |  | $ | 5,956 |  |  | $ | 6,123 |  |  | $ | 483 |
|  |  |  |  |  | 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 September 30, 2021 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 989 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 507 |  |  |  | 2 |
Residential real estate |  |  | 320 |  |  |  | - |
Subtotal |  |  | 1,816 |  |  |  | 2 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 2,119 |  |  |  | 36 |
Commercial and industrial |  |  | 240 |  |  |  | 2 |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 272 |  |  |  | 2 |
Residential real estate |  |  | 1,943 |  |  |  | 14 |
Subtotal |  |  | 4,574 |  |  |  | 54 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 3,108 |  |  |  | 36 |
Commercial and industrial |  |  | 240 |  |  |  | 2 |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 779 |  |  |  | 4 |
Residential real estate |  |  | 2,263 |  |  |  | 14 |
Total |  | $ | 6,390 |  |  | $ | 56 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Three Months Ended September 30, 2020 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 376 |  |  | $ | - |
Commercial and industrial |  |  | 142 |  |  |  | - |
Consumer |  |  | 2 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 929 |  |  |  | 3 |
Residential real estate |  |  | 109 |  |  |  | 1 |
Subtotal |  |  | 1,558 |  |  |  | 4 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | - |  |  |  | - |
Commercial and industrial |  |  | 191 |  |  |  | - |
Consumer |  |  | 20 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,268 |  |  |  | 4 |
Residential real estate |  |  | 2,163 |  |  |  | 17 |
Subtotal |  |  | 3,642 |  |  |  | 21 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 376 |  |  |  | - |
Commercial and industrial |  |  | 333 |  |  |  | - |
Consumer |  |  | 22 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,197 |  |  |  | 7 |
Residential real estate |  |  | 2,272 |  |  |  | 18 |
Total |  | $ | 5,200 |  |  | $ | 25 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 669 |  |  | $ | 52 |
Commercial and industrial |  |  | 745 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | 20 |  |  |  | - |
Commercial real estate |  |  | 1,372 |  |  |  | 34 |
Residential real estate |  |  | 243 |  |  |  | - |
Subtotal |  |  | 3,049 |  |  |  | 86 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 1,766 |  |  |  | 71 |
Commercial and industrial |  |  | 198 |  |  |  | 3 |
Consumer |  |  | 2 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 525 |  |  |  | 8 |
Residential real estate |  |  | 2,215 |  |  |  | 47 |
Subtotal |  |  | 4,706 |  |  |  | 129 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 2,435 |  |  |  | 123 |
Commercial and industrial |  |  | 943 |  |  |  | 3 |
Consumer |  |  | 2 |  |  |  | - |
Construction real estate |  |  | 20 |  |  |  | - |
Commercial real estate |  |  | 1,897 |  |  |  | 42 |
Residential real estate |  |  | 2,458 |  |  |  | 47 |
Total |  | $ | 7,755 |  |  | $ | 215 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Nine Months Ended September 30, 2020 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 324 |  |  | $ | - |
Commercial and industrial |  |  | 201 |  |  |  | - |
Consumer |  |  | 1 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,405 |  |  |  | 11 |
Residential real estate |  |  | 84 |  |  |  | 5 |
Subtotal |  |  | 2,015 |  |  |  | 16 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 190 |  |  |  | - |
Commercial and industrial |  |  | 102 |  |  |  | - |
Consumer |  |  | 18 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 826 |  |  |  | 16 |
Residential real estate |  |  | 2,273 |  |  |  | 71 |
Subtotal |  |  | 3,409 |  |  |  | 87 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 514 |  |  |  | - |
Commercial and industrial |  |  | 303 |  |  |  | - |
Consumer |  |  | 19 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,231 |  |  |  | 27 |
Residential real estate |  |  | 2,357 |  |  |  | 76 |
Total |  | $ | 5,424 |  |  | $ | 103 |
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 |
September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 63,445 |  |  | $ | 63,445 |  |  | $ | - |
Commercial and industrial |  |  | 83 |  |  |  | 305 |  |  |  | 296 |  |  |  | 684 |  |  |  | 216,558 |  |  |  | 217,242 |  |  |  | - |
Consumer |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | 33,801 |  |  |  | 33,806 |  |  |  | - |
Commercial real estate |  |  | 94 |  |  |  | - |  |  |  | 243 |  |  |  | 337 |  |  |  | 484,995 |  |  |  | 485,332 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 18,238 |  |  |  | 18,238 |  |  |  | - |
Residential real estate |  |  | 12 |  |  |  | 276 |  |  |  | 182 |  |  |  | 470 |  |  |  | 169,824 |  |  |  | 170,294 |  |  |  | - |
|  | $ | 194 |  |  | $ | 581 |  |  | $ | 721 |  |  | $ | 1,496 |  |  | $ | 986,861 |  |  | $ | 988,357 |  |  | $ | - |
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) |  | September 30, |  |  | December 31, |
|  | 2021 |  |  | 2020 |
Agricultural |  | $ | 342 |  |  | $ | 348 |
Commercial and industrial |  |  | 296 |  |  |  | 1,802 |
Consumer |  |  | - |  |  |  | 8 |
Commercial real estate |  |  | 242 |  |  |  | 3,088 |
Construction real estate |  |  | - |  |  |  | 80 |
Residential real estate |  |  | 851 |  |  |  | 1,381 |
|  | $ | 1,731 |  |  | $ | 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, 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 September 30, 2021 |  |  | - |  |  |  | (233 | ) |  |  | (233 | )
Transfer from non-accretable to accretable yield |  |  | 400 |  |  |  | - |  |  |  | 400 |
Balance, September 30, 2021 |  | $ | 535 |  |  | $ | 1,291 |  |  | $ | 1,826 |
|  | 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 |
|  | Acquired |  |  | Acquired |  |  | Acquired |
|  | 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 September 30, 2021 |  |  | (298 | ) |  |  | (258 | ) |  |  | (556 | )
Balance, September 30, 2021 |  | $ | 545 |  |  | $ | 197 |  |  | $ | 742 |

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