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Note 3 - Loans and Allowance for Loan Losses (Tables) | 12 Months Ended
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Dec. 31, 2021
Notes Tables |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | 2021 |  |  | 2020 |
Agricultural |  | $ | 64,819 |  |  | $ | 53,735 |
Commercial and industrial |  |  | 203,024 |  |  |  | 303,527 |
Consumer |  |  | 35,174 |  |  |  | 34,014 |
Real estate - commercial |  |  | 525,884 |  |  |  | 469,247 |
Real estate - construction |  |  | 19,066 |  |  |  | 16,639 |
Real estate - residential |  |  | 168,881 |  |  |  | 192,506 |
Loans, gross |  | $ | 1,016,848 |  |  | $ | 1,069,668 |
Allowance for Loan Losses |  |  | (7,688 | ) |  |  | (7,593 | )
Loans, net |  | $ | 1,009,160 |  |  | $ | 1,062,075 |
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block] |
(Dollars in thousands) |  | 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 |  |  |  |
|  | 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, January 1, 2021 |  |  | 135 |  |  |  | 1,524 |  |  |  | 1,659 |
Transfer from non-accretable to accretable yield |  |  | 400 |  |  |  | - |  |  |  | 400 |
Accretion January 1, 2021 through December 31, 2021 |  |  | (247 | ) |  |  | (95 | ) |  |  | (342 | )
Balance, December 31, 2021 |  | $ | 288 |  |  | $ | 1,429 |  |  | $ | 1,717 |
(Dollars in thousands) |  | 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 |
(Dollars in thousands) |  | 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, January 1, 2020 |  |  | 843 |  |  |  | 455 |  |  |  | 1,298 |
Accretion January 1, 2021 through December 31, 2021 |  |  | (321 | ) |  |  | (258 | ) |  |  | (579 | )
Balance, December 31, 2021 |  | $ | 522 |  |  | $ | 197 |  |  | $ | 719 |
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 Year Ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 257 |  |  | $ | 1,327 |  |  | $ | 317 |  |  | $ | 4,178 |  |  | $ | 97 |  |  | $ | 1,300 |  |  | $ | 117 |  |  | $ | 7,593 |
Charge-offs |  |  | — |  |  |  | (195 | ) |  |  | (370 | ) |  |  | (111 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (676 | )
Recoveries |  |  | — |  |  |  | 86 |  |  |  | 214 |  |  |  | 48 |  |  |  | — |  |  |  | 7 |  |  |  | — |  |  |  | 355 |
Provision |  |  | 191 |  |  |  | 236 |  |  |  | 129 |  |  |  | (410 | ) |  |  | 13 |  |  |  | (636 | ) |  |  | 893 |  |  |  | 416 |
Ending balance |  | $ | 448 |  |  | $ | 1,454 |  |  | $ | 290 |  |  | $ | 3,705 |  |  | $ | 110 |  |  | $ | 671 |  |  | $ | 1,010 |  |  | $ | 7,688 |
Individually evaluated for impairment |  | $ | 251 |  |  | $ | 95 |  |  | $ | 2 |  |  | $ | 9 |  |  | $ | — |  |  | $ | 146 |  |  | $ | — |  |  | $ | 503 |
Collectively evaluated for impairment |  | $ | 197 |  |  | $ | 1,359 |  |  | $ | 288 |  |  | $ | 3,696 |  |  | $ | 110 |  |  | $ | 525 |  |  | $ | 1,010 |  |  | $ | 7,185 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 2,616 |  |  | $ | 339 |  |  | $ | 14 |  |  | $ | 273 |  |  | $ | — |  |  | $ | 2,191 |  |  |  |  |  |  | $ | 5,433 |
Collectively evaluated for impairment |  |  | 62,203 |  |  |  | 197,656 |  |  |  | 35,148 |  |  |  | 515,528 |  |  |  | 19,066 |  |  |  | 164,647 |  |  |  |  |  |  |  | 994,248 |
Acquired with deteriorated credit quality |  |  | — |  |  |  | 5,029 |  |  |  | 12 |  |  |  | 10,083 |  |  |  | — |  |  |  | 2,043 |  |  |  |  |  |  |  | 17,167 |
Ending balance |  | $ | 64,819 |  |  | $ | 203,024 |  |  | $ | 35,174 |  |  | $ | 525,884 |  |  | $ | 19,066 |  |  | $ | 168,881 |  |  |  |  |  |  | $ | 1,016,848 |
|  |  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  | and |  |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Unallocated |  |  | Total |
Allowance for Loan Losses Year Ended December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 471 |  |  | $ | 655 |  |  | $ | 270 |  |  | $ | 1,663 |  |  | $ | 76 |  |  | $ | 640 |  |  | $ | 282 |  |  | $ | 4,057 |
Charge-offs |  |  | (15 | ) |  |  | (148 | ) |  |  | (329 | ) |  |  | (254 | ) |  |  | - |  |  |  | (8 | ) |  |  | - |  |  |  | (754 | )
Recoveries |  |  | - |  |  |  | 57 |  |  |  | 204 |  |  |  | 10 |  |  |  | - |  |  |  | 19 |  |  |  | - |  |  |  | 290 |
Provision |  |  | (199 | ) |  |  | 763 |  |  |  | 172 |  |  |  | 2,759 |  |  |  | 21 |  |  |  | 649 |  |  |  | (165 | ) |  |  | 4,000 |
Ending balance |  | $ | 257 |  |  | $ | 1,327 |  |  | $ | 317 |  |  | $ | 4,178 |  |  | $ | 97 |  |  | $ | 1,300 |  |  | $ | 117 |  |  | $ | 7,593 |
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 |
|  |  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  |  | and |  |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Unallocated |  |  | Total |
Allowance for Loan Losses Year Ended December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 481 |  |  | $ | 892 |  |  | $ | 254 |  |  | $ | 1,926 |  |  | $ | 38 |  |  | $ | 537 |  |  | $ | 545 |  |  | $ | 4,673 |
Charge-offs |  |  | - |  |  |  | (83 | ) |  |  | (292 | ) |  |  | (589 | ) |  |  | - |  |  |  | (25 | ) |  |  | - |  |  |  | (989 | )
Recoveries |  |  | 65 |  |  |  | 22 |  |  |  | 136 |  |  |  | 26 |  |  |  | - |  |  |  | 124 |  |  |  | - |  |  |  | 373 |
Provision |  |  | (75 | ) |  |  | (176 | ) |  |  | 172 |  |  |  | 300 |  |  |  | 38 |  |  |  | 4 |  |  |  | (263 | ) |  |  | - |
Ending balance |  | $ | 471 |  |  | $ | 655 |  |  | $ | 270 |  |  | $ | 1,663 |  |  | $ | 76 |  |  | $ | 640 |  |  | $ | 282 |  |  | $ | 4,057 |
Individually evaluated for impairment |  | $ | 103 |  |  | $ | - |  |  | $ | 4 |  |  | $ | 13 |  |  | $ | - |  |  | $ | 235 |  |  | $ | - |  |  | $ | 355 |
Collectively evaluated for impairment |  | $ | 368 |  |  | $ | 655 |  |  | $ | 266 |  |  | $ | 1,650 |  |  | $ | 76 |  |  | $ | 405 |  |  | $ | 282 |  |  | $ | 3,702 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 924 |  |  | $ | 259 |  |  | $ | 17 |  |  | $ | 2,288 |  |  | $ | - |  |  | $ | 2,434 |  |  |  |  |  |  | $ | 5,922 |
Collectively evaluated for impairment |  |  | 56,415 |  |  |  | 141,583 |  |  |  | 38,524 |  |  |  | 323,358 |  |  |  | 13,411 |  |  |  | 215,106 |  |  |  |  |  |  |  | 788,397 |
Acquired with deteriorated credit quality |  |  | - |  |  |  | 6,241 |  |  |  | 313 |  |  |  | 733 |  |  |  | - |  |  |  | 442 |  |  |  |  |  |  |  | 7,729 |
Ending balance |  | $ | 57,339 |  |  | $ | 148,083 |  |  | $ | 38,854 |  |  | $ | 326,379 |  |  | $ | 13,411 |  |  | $ | 217,982 |  |  |  |  |  |  | $ | 802,048 |
Financing Receivable Credit Quality Indicators [Table Text Block] |
(Dollars in thousands) |  | Agricultural |  |  | Commercial and Industrial |  |  | Commercial Real Estate |
|  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Pass |  | $ | 61,864 |  |  | $ | 50,185 |  |  | $ | 201,202 |  |  | $ | 294,614 |  |  | $ | 519,537 |  |  | $ | 453,080 |
Special Mention |  |  | 339 |  |  |  | 3,202 |  |  |  | 300 |  |  |  | 4,101 |  |  |  | 778 |  |  |  | 6,006 |
Substandard |  |  | 2,616 |  |  |  | 348 |  |  |  | 1,266 |  |  |  | 4,812 |  |  |  | 5,569 |  |  |  | 8,925 |
Doubtful |  |  | - |  |  |  | - |  |  |  | 256 |  |  |  | - |  |  |  | - |  |  |  | 1,236 |
|  | $ | 64,819 |  |  | $ | 53,735 |  |  | $ | 203,024 |  |  | $ | 303,527 |  |  | $ | 525,884 |  |  | $ | 469,247 |
(Dollars in thousands) |  | Consumer |  |  | Construction Real Estate |  |  | Residential Real Estate |
|  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Performing |  | $ | 35,174 |  |  | $ | 34,006 |  |  | $ | 19,066 |  |  | $ | 16,559 |  |  | $ | 168,031 |  |  | $ | 191,125 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  |  | - |  |  |  | 8 |  |  |  | - |  |  |  | 80 |  |  |  | 850 |  |  |  | 1,381 |
|  | $ | 35,174 |  |  | $ | 34,014 |  |  | $ | 19,066 |  |  | $ | 16,639 |  |  | $ | 168,881 |  |  | $ | 192,506 |
Financing Receivable, Troubled Debt Restructuring [Table Text Block] |
|  | Year Ended December 31, 2021 |
|  |  |  |  |  | Pre- |  |  | Post- |
|  |  |  |  |  | Modification |  |  | Modification |
|  |  |  |  |  | Outstanding |  |  | Outstanding |
(Dollars in thousands) |  | Number of |  |  | Recorded |  |  | Recorded |
|  | Loans |  |  | Investment |  |  | Investment |
Agricultural |  |  | 5 |  |  | $ | 1,803 |  |  | $ | 1,803 |
Commercial and Industrial |  |  | 4 |  |  |  | 270 |  |  |  | 270 |
Commercial Real Estate |  |  | 2 |  |  |  | 619 |  |  |  | 619 |
Total |  |  | 11 |  |  | $ | 2,692 |  |  | $ | 2,692 |
|  | Year Ended |
|  | December 31, 2021 |
(Dollars in thousands) |  | Number |  |  | Recorded |
|  | of Loans |  |  | Investment |
Commercial Real Estate |  |  | 1 |  |  |  | 185 |
Total |  |  | 1 |  |  | $ | 185 |
Impaired Financing Receivables [Table Text Block] |
|  |  |  |  |  | Unpaid |  |  |  |  |  |  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 314 |  |  | $ | 428 |  |  | $ | - |  |  | $ | 598 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 596 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | - |
Commercial real estate |  |  | 94 |  |  |  | 94 |  |  |  | - |  |  |  | 1,117 |  |  |  | 5 |
Residential real estate |  |  | 164 |  |  |  | 172 |  |  |  | - |  |  |  | 228 |  |  |  | - |
Subtotal |  |  | 572 |  |  |  | 694 |  |  |  | - |  |  |  | 2,555 |  |  |  | 5 |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 2,302 |  |  |  | 2,302 |  |  |  | 251 |  |  |  | 1,873 |  |  |  | 139 |
Commercial and industrial |  |  | 339 |  |  |  | 363 |  |  |  | 95 |  |  |  | 226 |  |  |  | 5 |
Consumer |  |  | 14 |  |  |  | 15 |  |  |  | 2 |  |  |  | 4 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 179 |  |  |  | 179 |  |  |  | 9 |  |  |  | 456 |  |  |  | 10 |
Residential real estate |  |  | 2,027 |  |  |  | 2,084 |  |  |  | 146 |  |  |  | 2,177 |  |  |  | 64 |
Subtotal |  |  | 4,861 |  |  |  | 4,943 |  |  |  | 503 |  |  |  | 4,736 |  |  |  | 218 |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 2,616 |  |  |  | 2,730 |  |  |  | 251 |  |  |  | 2,471 |  |  |  | 139 |
Commercial and industrial |  |  | 339 |  |  |  | 363 |  |  |  | 95 |  |  |  | 822 |  |  |  | 5 |
Consumer |  |  | 14 |  |  |  | 15 |  |  |  | 2 |  |  |  | 4 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | - |
Commercial real estate |  |  | 273 |  |  |  | 273 |  |  |  | 9 |  |  |  | 1,573 |  |  |  | 15 |
Residential real estate |  |  | 2,191 |  |  |  | 2,256 |  |  |  | 146 |  |  |  | 2,405 |  |  |  | 64 |
Total |  | $ | 5,433 |  |  | $ | 5,637 |  |  | $ | 503 |  |  | $ | 7,291 |  |  | $ | 223 |
|  |  |  |  |  | Unpaid |  |  |  |  |  |  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 348 |  |  | $ | 434 |  |  | $ | - |  |  | $ | 329 |  |  | $ | - |
Commercial and industrial |  |  | 1,516 |  |  |  | 1,629 |  |  |  | - |  |  |  | 464 |  |  |  | 2 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |
Construction real estate |  |  | 80 |  |  |  | 80 |  |  |  | - |  |  |  | 16 |  |  |  | - |
Commercial real estate |  |  | 1,852 |  |  |  | 2,664 |  |  |  | - |  |  |  | 1,495 |  |  |  | 14 |
Residential real estate |  |  | 162 |  |  |  | 162 |  |  |  | - |  |  |  | 99 |  |  |  | 3 |
Subtotal |  |  | 3,958 |  |  |  | 4,969 |  |  |  | - |  |  |  | 2,404 |  |  |  | 19 |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 152 |  |  |  | - |
Commercial and industrial |  |  | 147 |  |  |  | 147 |  |  |  | 19 |  |  |  | 111 |  |  |  | 12 |
Consumer |  |  | 8 |  |  |  | 8 |  |  |  | 1 |  |  |  | 16 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,180 |  |  |  | 1,180 |  |  |  | 157 |  |  |  | 897 |  |  |  | 35 |
Residential real estate |  |  | 2,558 |  |  |  | 2,651 |  |  |  | 254 |  |  |  | 2,330 |  |  |  | 87 |
Subtotal |  |  | 3,893 |  |  |  | 3,986 |  |  |  | 431 |  |  |  | 3,506 |  |  |  | 134 |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 348 |  |  |  | 434 |  |  |  | - |  |  |  | 481 |  |  |  | - |
Commercial and industrial |  |  | 1,663 |  |  |  | 1,776 |  |  |  | 19 |  |  |  | 575 |  |  |  | 14 |
Consumer |  |  | 8 |  |  |  | 8 |  |  |  | 1 |  |  |  | 17 |  |  |  | - |
Construction real estate |  |  | 80 |  |  |  | 80 |  |  |  | - |  |  |  | 16 |  |  |  | - |
Commercial real estate |  |  | 3,032 |  |  |  | 3,844 |  |  |  | 157 |  |  |  | 2,392 |  |  |  | 49 |
Residential real estate |  |  | 2,720 |  |  |  | 2,813 |  |  |  | 254 |  |  |  | 2,429 |  |  |  | 90 |
Total |  | $ | 7,851 |  |  | $ | 8,955 |  |  | $ | 431 |  |  | $ | 5,910 |  |  | $ | 153 |
|  |  |  |  |  | Unpaid |  |  |  |  |  |  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 545 |  |  | $ | 545 |  |  | $ | - |  |  | $ | 146 |  |  | $ | 10 |
Commercial and industrial |  |  | 259 |  |  |  | 340 |  |  |  | - |  |  |  | 104 |  |  |  | 9 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,882 |  |  |  | 2,471 |  |  |  | - |  |  |  | 782 |  |  |  | 30 |
Residential real estate |  |  | 42 |  |  |  | 42 |  |  |  | - |  |  |  | 133 |  |  |  | 4 |
Subtotal |  |  | 2,728 |  |  |  | 3,398 |  |  |  | - |  |  |  | 1,165 |  |  |  | 53 |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 379 |  |  |  | 439 |  |  |  | 103 |  |  |  | 388 |  |  |  | - |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 86 |  |  |  | 1 |
Consumer |  |  | 17 |  |  |  | 18 |  |  |  | 4 |  |  |  | 48 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 406 |  |  |  | 406 |  |  |  | 13 |  |  |  | 975 |  |  |  | 32 |
Residential real estate |  |  | 2,392 |  |  |  | 2,460 |  |  |  | 235 |  |  |  | 2,486 |  |  |  | 83 |
Subtotal |  |  | 3,194 |  |  |  | 3,323 |  |  |  | 355 |  |  |  | 3,983 |  |  |  | 116 |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 924 |  |  |  | 984 |  |  |  | 103 |  |  |  | 534 |  |  |  | 10 |
Commercial and industrial |  |  | 259 |  |  |  | 340 |  |  |  | - |  |  |  | 190 |  |  |  | 10 |
Consumer |  |  | 17 |  |  |  | 18 |  |  |  | 4 |  |  |  | 48 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 2,288 |  |  |  | 2,877 |  |  |  | 13 |  |  |  | 1,757 |  |  |  | 62 |
Residential real estate |  |  | 2,434 |  |  |  | 2,502 |  |  |  | 235 |  |  |  | 2,619 |  |  |  | 87 |
Total |  | $ | 5,922 |  |  | $ | 6,721 |  |  | $ | 355 |  |  | $ | 5,148 |  |  | $ | 169 |
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 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 64,819 |  |  | $ | 64,819 |  |  | $ | - |
Commercial and industrial |  |  | 21 |  |  |  | - |  |  |  | 88 |  |  |  | 109 |  |  |  | 202,915 |  |  |  | 203,024 |  |  |  | - |
Consumer |  |  | 70 |  |  |  | 15 |  |  |  | - |  |  |  | 85 |  |  |  | 35,089 |  |  |  | 35,174 |  |  |  | - |
Commercial real estate |  |  | 422 |  |  |  | 13 |  |  |  | 279 |  |  |  | 714 |  |  |  | 525,170 |  |  |  | 525,884 |  |  |  | - |
Construction real estate |  |  | 1,149 |  |  |  | 1,235 |  |  |  | - |  |  |  | 2,384 |  |  |  | 16,682 |  |  |  | 19,066 |  |  |  | - |
Residential real estate |  |  | 1,489 |  |  |  | 306 |  |  |  | 454 |  |  |  | 2,249 |  |  |  | 166,632 |  |  |  | 168,881 |  |  |  | - |
|  | $ | 3,151 |  |  | $ | 1,569 |  |  | $ | 821 |  |  | $ | 5,541 |  |  | $ | 1,011,307 |  |  | $ | 1,016,848 |  |  | $ | - |
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) |  |  |  |  |  |
|  | 2021 |  |  | 2020 |
Agricultural |  | $ | 313 |  |  | $ | 348 |
Commercial and industrial |  |  | 285 |  |  |  | 1,802 |
Consumer |  |  | - |  |  |  | 8 |
Commercial real estate |  |  | 279 |  |  |  | 3,088 |
Construction real estate |  |  | - |  |  |  | 80 |
Residential real estate |  |  | 850 |  |  |  | 1,381 |
|  | $ | 1,727 |  |  | $ | 6,707 |

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