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Note 3 - Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2022
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, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 132 |  |  | $ | 1,613 |  |  | $ | 309 |  |  | $ | 4,224 |  |  | $ | 45 |  |  | $ | 691 |  |  | $ | 402 |  |  | $ | 7,416 |
Charge-offs |  |  | — |  |  |  | (47 | ) |  |  | (128 | ) |  |  | - |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (175 | )
Recoveries |  |  | — |  |  |  | 59 |  |  |  | 56 |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 116 |
Provision |  |  | 8 |  |  |  | (252 | ) |  |  | 66 |  |  |  | 384 |  |  |  | 14 |  |  |  | 178 |  |  |  | (298 | ) |  |  | 100 |
Ending balance |  | $ | 140 |  |  | $ | 1,373 |  |  | $ | 303 |  |  | $ | 4,609 |  |  | $ | 59 |  |  | $ | 869 |  |  | $ | 104 |  |  | $ | 7,457 |
Allowance for Loan Losses Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 448 |  |  | $ | 1,454 |  |  | $ | 290 |  |  | $ | 3,705 |  |  | $ | 110 |  |  | $ | 671 |  |  | $ | 1,010 |  |  | $ | 7,688 |
Charge-offs |  |  | — |  |  |  | (177 | ) |  |  | (383 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (560 | )
Recoveries |  |  | — |  |  |  | 62 |  |  |  | 162 |  |  |  | 3 |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 229 |
Provision |  |  | (308 | ) |  |  | 34 |  |  |  | 234 |  |  |  | 901 |  |  |  | (51 | ) |  |  | 196 |  |  |  | (906 | ) |  |  | 100 |
Ending balance |  | $ | 140 |  |  | $ | 1,373 |  |  | $ | 303 |  |  | $ | 4,609 |  |  | $ | 59 |  |  | $ | 869 |  |  | $ | 104 |  |  | $ | 7,457 |
Individually evaluated for impairment |  | $ | 1 |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | 6 |  |  | $ | — |  |  | $ | 143 |  |  | $ | — |  |  | $ | 157 |
Collectively evaluated for impairment |  | $ | 139 |  |  | $ | 1,367 |  |  | $ | 302 |  |  | $ | 4,603 |  |  | $ | 59 |  |  | $ | 726 |  |  | $ | 104 |  |  | $ | 7,300 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 312 |  |  | $ | 108 |  |  | $ | 7 |  |  | $ | 140 |  |  | $ | — |  |  | $ | 2,070 |  |  | $ | — |  |  | $ | 2,637 |
Collectively evaluated for impairment |  |  | 63,035 |  |  |  | 204,686 |  |  |  | 38,340 |  |  |  | 584,274 |  |  |  | 14,299 |  |  |  | 210,867 |  |  |  | — |  |  |  | 1,115,501 |
Acquired with deteriorated credit quality |  |  | — |  |  |  | 3,796 |  |  |  | 9 |  |  |  | 8,781 |  |  |  | — |  |  |  | 1,677 |  |  |  | — |  |  |  | 14,263 |
Ending balance |  | $ | 63,347 |  |  | $ | 208,590 |  |  | $ | 38,356 |  |  | $ | 593,195 |  |  | $ | 14,299 |  |  | $ | 214,614 |  |  |  |  |  |  | $ | 1,132,401 |
|  |  |  |  |  | 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
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, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Pass |  | $ | 62,733 |  |  | $ | 61,864 |  |  | $ | 208,087 |  |  | $ | 201,202 |  |  | $ | 588,066 |  |  | $ | 519,537 |
Special Mention |  |  | 302 |  |  |  | 339 |  |  |  | 344 |  |  |  | 300 |  |  |  | 729 |  |  |  | 778 |
Substandard |  |  | 312 |  |  |  | 2,616 |  |  |  | 159 |  |  |  | 1,266 |  |  |  | 4,400 |  |  |  | 5,569 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 256 |  |  |  | - |  |  |  | - |
|  | $ | 63,347 |  |  | $ | 64,819 |  |  | $ | 208,590 |  |  | $ | 203,024 |  |  | $ | 593,195 |  |  | $ | 525,884 |
(Dollars in thousands) |  | Consumer |  |  | Construction Real Estate |  |  | Residential Real Estate |
|  | September 30, |  |  | December 31, |  |  | September 30, |  |  | December 31, |  |  | September 30, |  |  | December 31, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Performing |  | $ | 38,349 |  |  | $ | 35,174 |  |  | $ | 14,299 |  |  | $ | 19,066 |  |  | $ | 213,777 |  |  | $ | 168,031 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  |  | 7 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 837 |  |  |  | 850 |
|  | $ | 38,356 |  |  | $ | 35,174 |  |  | $ | 14,299 |  |  | $ | 19,066 |  |  | $ | 214,614 |  |  | $ | 168,881 |
Financing Receivable, Troubled Debt Restructuring [Table Text Block] |
|  | Three Months Ended September 30, 2022 |  |  | Nine Months Ended September 30, 2022 |
|  |  |  |  |  | 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 |  |  | $ | 253 |  |  | $ | 253 |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 18 |  |  |  | 18 |
Total |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 2 |  |  | $ | 271 |  |  | $ | 271 |
|  | 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 |
Impaired Financing Receivables [Table Text Block] |
|  |  |  |  |  | Unpaid |  |  |  |  |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 307 |  |  | $ | 428 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | - |  |  |  | - |  |  |  | - |
Subtotal |  |  | 307 |  |  |  | 428 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 5 |  |  |  | 5 |  |  |  | 1 |
Commercial and industrial |  |  | 108 |  |  |  | 185 |  |  |  | 6 |
Consumer |  |  | 7 |  |  |  | 7 |  |  |  | 1 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 140 |  |  |  | 140 |  |  |  | 6 |
Residential real estate |  |  | 2,070 |  |  |  | 2,149 |  |  |  | 143 |
Subtotal |  |  | 2,330 |  |  |  | 2,486 |  |  |  | 157 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 312 |  |  |  | 433 |  |  |  | 1 |
Commercial and industrial |  |  | 108 |  |  |  | 185 |  |  |  | 6 |
Consumer |  |  | 7 |  |  |  | 7 |  |  |  | 1 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 140 |  |  |  | 140 |  |  |  | 6 |
Residential real estate |  |  | 2,070 |  |  |  | 2,149 |  |  |  | 143 |
Total |  | $ | 2,637 |  |  | $ | 2,914 |  |  | $ | 157 |
|  |  |  |  |  | Unpaid |  |  |  |  |
(Dollars in thousands) |  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | 314 |  |  | $ | 428 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 94 |  |  |  | 94 |  |  |  | - |
Residential real estate |  |  | 164 |  |  |  | 172 |  |  |  | - |
Subtotal |  |  | 572 |  |  |  | 694 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 2,302 |  |  |  | 2,302 |  |  |  | 251 |
Commercial and industrial |  |  | 339 |  |  |  | 363 |  |  |  | 95 |
Consumer |  |  | 14 |  |  |  | 15 |  |  |  | 2 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 179 |  |  |  | 179 |  |  |  | 9 |
Residential real estate |  |  | 2,027 |  |  |  | 2,084 |  |  |  | 146 |
Subtotal |  |  | 4,861 |  |  |  | 4,943 |  |  |  | 503 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 2,616 |  |  |  | 2,730 |  |  |  | 251 |
Commercial and industrial |  |  | 339 |  |  |  | 363 |  |  |  | 95 |
Consumer |  |  | 14 |  |  |  | 15 |  |  |  | 2 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 273 |  |  |  | 273 |  |  |  | 9 |
Residential real estate |  |  | 2,191 |  |  |  | 2,256 |  |  |  | 146 |
Total |  | $ | 5,433 |  |  | $ | 5,637 |  |  | $ | 503 |
|  | Average |  |  | Interest |
(Dollars in thousands) |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 310 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | - |
Residential real estate |  |  | 220 |  |  |  | - |
Subtotal |  |  | 530 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 6 |  |  |  | - |
Commercial and industrial |  |  | 134 |  |  |  | 1 |
Consumer |  |  | 7 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 145 |  |  |  | 2 |
Residential real estate |  |  | 1,842 |  |  |  | 16 |
Subtotal |  |  | 2,134 |  |  |  | 19 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 316 |  |  |  | - |
Commercial and industrial |  |  | 134 |  |  |  | 1 |
Consumer |  |  | 7 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 145 |  |  |  | 2 |
Residential real estate |  |  | 2,062 |  |  |  | 16 |
Total |  | $ | 2,664 |  |  | $ | 19 |
|  | 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 |
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 312 |  |  | $ | - |
Commercial and industrial |  |  | 23 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 23 |  |  |  | - |
Residential real estate |  |  | 151 |  |  |  | - |
Subtotal |  |  | 509 |  |  |  | - |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 1,136 |  |  |  | - |
Commercial and industrial |  |  | 217 |  |  |  | 3 |
Consumer |  |  | 15 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 156 |  |  |  | 7 |
Residential real estate |  |  | 1,891 |  |  |  | 49 |
Subtotal |  |  | 3,415 |  |  |  | 59 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 1,448 |  |  |  | - |
Commercial and industrial |  |  | 240 |  |  |  | 3 |
Consumer |  |  | 15 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |
Commercial real estate |  |  | 179 |  |  |  | 7 |
Residential real estate |  |  | 2,042 |  |  |  | 49 |
Total |  | $ | 3,924 |  |  | $ | 59 |
|  | 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 |
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, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 63,347 |  |  | $ | 63,347 |  |  | $ | - |
Commercial and industrial |  |  | 1,065 |  |  |  | - |  |  |  | 46 |  |  |  | 1,111 |  |  |  | 207,479 |  |  |  | 208,590 |  |  |  | - |
Consumer |  |  | 17 |  |  |  | - |  |  |  | - |  |  |  | 17 |  |  |  | 38,339 |  |  |  | 38,356 |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 593,195 |  |  |  | 593,195 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14,299 |  |  |  | 14,299 |  |  |  | - |
Residential real estate |  |  | 48 |  |  |  | 615 |  |  |  | 31 |  |  |  | 694 |  |  |  | 213,920 |  |  |  | 214,614 |  |  |  |  |
|  | $ | 1,130 |  |  | $ | 615 |  |  | $ | 77 |  |  | $ | 1,822 |  |  | $ | 1,130,579 |  |  | $ | 1,132,401 |  |  | $ | - |
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 |  |  | $ | - |
Financing Receivable, Nonaccrual [Table Text Block] |
(Dollars in thousands) |  | September 30, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Agricultural |  | $ | 307 |  |  | $ | 313 |
Commercial and industrial |  |  | 46 |  |  |  | 285 |
Consumer |  |  | 7 |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | 279 |
Residential real estate |  |  | 837 |  |  |  | 850 |
|  | $ | 1,197 |  |  | $ | 1,727 |
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 January 1, 2021 |  |  | 135 |  |  |  | 1,524 |  |  |  | 1,659 |
Accretion January 1, 2021 through December 31, 2021 |  |  | (247 | ) |  |  | (348 | ) |  |  | (595 | )
Transfer from non-accretable to accretable yield |  |  | 400 |  |  |  | - |  |  |  | 400 |
Balance January 1, 2022 |  |  | 288 |  |  |  | 1,176 |  |  |  | 1,464 |
Transfer from non-accretable to accretable yield |  |  | 2,192 |  |  |  | - |  |  |  | 2,192 |
Accretion January 1, 2022 through September 30, 2022 |  |  | (396 | ) |  |  | (32 | ) |  |  | (428 | )
Balance, September 30, 2022 |  | $ | 2,084 |  |  | $ | 1,144 |  |  | $ | 3,228 |
|  | 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, January 1, 2021 |  |  | 843 |  |  |  | 455 |  |  |  | 1,298 |
Accretion January 1, 2021 through December 31, 2021 |  |  | (321 | ) |  |  | (258 | ) |  |  | (579 | )
Balance January 1, 2022 |  |  | 522 |  |  |  | 197 |  |  |  | 719 |
Transfer from non-accretable to accretable yield |  |  | 1,086 |  |  |  | - |  |  |  | 1,086 |
Accretion January 1, 2022 through September 30, 2022 |  |  | (837 | ) |  |  | (197 | ) |  |  | (1,034 | )
Balance, September 30, 2022 |  | $ | 771 |  |  | $ | - |  |  | $ | 771 |

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