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v3.23.1

Note 3 - Loans and Allowance for Loan Losses (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | 2022 |  |  | 2021 |
Agricultural |  | $ | 64,159 |  |  | $ | 64,819 |
Commercial and industrial |  |  | 210,210 |  |  |  | 203,024 |
Consumer |  |  | 39,808 |  |  |  | 35,174 |
Real estate - commercial |  |  | 630,953 |  |  |  | 525,884 |
Real estate - construction |  |  | 14,736 |  |  |  | 19,066 |
Real estate - residential |  |  | 229,916 |  |  |  | 168,881 |
Loans, gross |  | $ | 1,189,782 |  |  | $ | 1,016,848 |
Allowance for Loan Losses |  |  | (7,619 | ) |  |  | (7,688 | )
Loans, net |  | $ | 1,182,163 |  |  | $ | 1,009,160 |
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block] |
(Dollars in thousands) |  | 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 December 31, 2022 |  |  | (553 | ) |  |  | (98 | ) |  |  | (651 | )
Balance, December 31, 2022 |  | $ | 1,927 |  |  | $ | 1,078 |  |  | $ | 3,005 |
(Dollars in thousands) |  | 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 |
(Dollars in thousands) |  | 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 December 31, 2022 |  |  | (993 | ) |  |  | (197 | ) |  |  | (1,190 | )
Balance, December 31, 2022 |  | $ | 615 |  |  | $ | - |  |  | $ | 615 |
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, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 448 |  |  | $ | 1,454 |  |  | $ | 290 |  |  | $ | 3,705 |  |  | $ | 110 |  |  | $ | 671 |  |  | $ | 1,010 |  |  | $ | 7,688 |
Charge-offs |  |  | — |  |  |  | (177 | ) |  |  | (496 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (673 | )
Recoveries |  |  | — |  |  |  | 143 |  |  |  | 206 |  |  |  | 3 |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 354 |
Provision |  |  | (304 | ) |  |  | (59 | ) |  |  | 310 |  |  |  | 1,114 |  |  |  | (47 | ) |  |  | 233 |  |  |  | (997 | ) |  |  | 250 |
Ending balance |  | $ | 144 |  |  | $ | 1,361 |  |  | $ | 310 |  |  | $ | 4,822 |  |  | $ | 63 |  |  | $ | 906 |  |  | $ | 13 |  |  | $ | 7,619 |
Individually evaluated for impairment |  | $ | 2 |  |  | $ | 14 |  |  | $ | 1 |  |  | $ | 5 |  |  | $ | — |  |  | $ | 131 |  |  | $ | — |  |  | $ | 153 |
Collectively evaluated for impairment |  | $ | 142 |  |  | $ | 1,347 |  |  | $ | 309 |  |  | $ | 4,817 |  |  | $ | 63 |  |  | $ | 775 |  |  | $ | 13 |  |  | $ | 7,466 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 23 |  |  | $ | 177 |  |  | $ | 7 |  |  | $ | 165 |  |  | $ | — |  |  | $ | 2,474 |  |  |  |  |  |  | $ | 2,846 |
Collectively evaluated for impairment |  |  | 64,136 |  |  |  | 206,074 |  |  |  | 39,793 |  |  |  | 622,131 |  |  |  | 14,736 |  |  |  | 225,792 |  |  |  |  |  |  |  | 1,172,662 |
Acquired with deteriorated credit quality |  |  | — |  |  |  | 3,959 |  |  |  | 8 |  |  |  | 8,657 |  |  |  | — |  |  |  | 1,650 |  |  |  |  |  |  |  | 14,274 |
Ending balance |  | $ | 64,159 |  |  | $ | 210,210 |  |  | $ | 39,808 |  |  | $ | 630,953 |  |  | $ | 14,736 |  |  | $ | 229,916 |  |  |  |  |  |  | $ | 1,189,782 |
|  |  |  |  |  | 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 |
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, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Pass |  | $ | 63,867 |  |  | $ | 61,864 |  |  | $ | 209,700 |  |  | $ | 201,202 |  |  | $ | 624,555 |  |  | $ | 519,537 |
Special Mention |  |  | 289 |  |  |  | 339 |  |  |  | 400 |  |  |  | 300 |  |  |  | 2,048 |  |  |  | 778 |
Substandard |  |  | 3 |  |  |  | 2,616 |  |  |  | 110 |  |  |  | 1,266 |  |  |  | 4,350 |  |  |  | 5,569 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 256 |  |  |  | - |  |  |  | - |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 64,159 |  |  | $ | 64,819 |  |  | $ | 210,210 |  |  | $ | 203,024 |  |  | $ | 630,953 |  |  | $ | 525,884 |
(Dollars in thousands) |  | Consumer |  |  | Construction Real Estate |  |  | Residential Real Estate |
|  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Performing |  | $ | 39,808 |  |  | $ | 35,174 |  |  | $ | 14,736 |  |  | $ | 19,066 |  |  | $ | 228,653 |  |  | $ | 168,031 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,263 |  |  |  | 850 |
|  | $ | 39,808 |  |  | $ | 35,174 |  |  | $ | 14,736 |  |  | $ | 19,066 |  |  | $ | 229,916 |  |  | $ | 168,881 |
Financing Receivable, Troubled Debt Restructuring [Table Text Block] |
|  | Year Ended December 31, 2022 |  |  | Year Ended December 31, 2021 |  |  | Year Ended December 31, 2020 |
|  |  |  |  |  | Pre- |  |  | Post- |  |  |  |  |  |  | Pre- |  |  | Post- |  |  |  |  |  |  | Pre- |  |  | Post- |
|  |  |  |  |  | Modification |  |  | Modification |  |  |  |  |  |  | Modification |  |  | Modification |  |  |  |  |  |  | Modification |  |  | Modification |
|  |  |  |  |  | Outstanding |  |  | Outstanding |  |  |  |  |  |  | Outstanding |  |  | Outstanding |  |  |  |  |  |  | Outstanding |  |  | Outstanding |
(Dollars in thousands) |  | Number of |  |  | Recorded |  |  | Recorded |  |  | Number of |  |  | Recorded |  |  | Recorded |  |  | Number of |  |  | Recorded |  |  | Recorded |
|  | Loans |  |  | Investment |  |  | Investment |  |  | Loans |  |  | Investment |  |  | Investment |  |  | Loans |  |  | Investment |  |  | Investment |
Agricultural |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 5 |  |  | $ | 1,803 |  |  | $ | 1,803 |  |  |  | 5 |  |  | $ | 1,803 |  |  | $ | 1,803 |
Commercial and Industrial |  |  | 1 |  |  |  | 15 |  |  |  | 15 |  |  |  | 4 |  |  |  | 270 |  |  |  | 270 |  |  |  | 4 |  |  |  | 270 |  |  |  | 270 |
Commercial Real Estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 619 |  |  |  | 619 |  |  |  | 2 |  |  |  | 619 |  |  |  | 619 |
Total |  |  | 1 |  |  | $ | 15 |  |  | $ | 15 |  |  |  | 11 |  |  | $ | 2,692 |  |  | $ | 2,692 |  |  |  | 11 |  |  | $ | 2,692 |  |  | $ | 2,692 |
|  | Year Ended |  |  | Year Ended |  |  | Year Ended |
|  | December 31, 2022 |  |  | December 31, 2021 |  |  | December 31, 2020 |
(Dollars in thousands) |  | Number |  |  | Recorded |  |  | Number |  |  | Recorded |  |  | Number |  |  | Recorded |
|  | of Loans |  |  | Investment |  |  | of Loans |  |  | Investment |  |  | 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, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 250 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 18 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 19 |  |  |  | - |
Residential real estate |  |  | 550 |  |  |  | 595 |  |  |  | - |  |  |  | 231 |  |  |  | 1 |
Subtotal |  |  | 550 |  |  |  | 595 |  |  |  | - |  |  |  | 518 |  |  |  | 1 |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 23 |  |  |  | 27 |  |  |  | 2 |  |  |  | 913 |  |  |  | 2 |
Commercial and industrial |  |  | 177 |  |  |  | 177 |  |  |  | 14 |  |  |  | 209 |  |  |  | 13 |
Consumer |  |  | 7 |  |  |  | 7 |  |  |  | 1 |  |  |  | 14 |  |  |  | 1 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 165 |  |  |  | 165 |  |  |  | 5 |  |  |  | 158 |  |  |  | 13 |
Residential real estate |  |  | 1,924 |  |  |  | 1,954 |  |  |  | 131 |  |  |  | 1,897 |  |  |  | 93 |
Subtotal |  |  | 2,296 |  |  |  | 2,330 |  |  |  | 153 |  |  |  | 3,191 |  |  |  | 122 |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 23 |  |  |  | 27 |  |  |  | 2 |  |  |  | 1,163 |  |  |  | 2 |
Commercial and industrial |  |  | 177 |  |  |  | 177 |  |  |  | 14 |  |  |  | 227 |  |  |  | 13 |
Consumer |  |  | 7 |  |  |  | 7 |  |  |  | 1 |  |  |  | 14 |  |  |  | 1 |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 165 |  |  |  | 165 |  |  |  | 5 |  |  |  | 177 |  |  |  | 13 |
Residential real estate |  |  | 2,474 |  |  |  | 2,549 |  |  |  | 131 |  |  |  | 2,128 |  |  |  | 94 |
Total |  | $ | 2,846 |  |  | $ | 2,925 |  |  | $ | 153 |  |  | $ | 3,709 |  |  | $ | 123 |
|  |  |  |  |  | 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 |
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, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 64,159 |  |  | $ | 64,159 |  |  | $ | - |
Commercial and industrial |  |  | - |  |  |  | 171 |  |  |  | - |  |  |  | 171 |  |  |  | 210,039 |  |  |  | 210,210 |  |  |  | - |
Consumer |  |  | 39 |  |  |  | 7 |  |  |  | - |  |  |  | 46 |  |  |  | 39,762 |  |  |  | 39,808 |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 630,953 |  |  |  | 630,953 |  |  |  | - |
Construction real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14,736 |  |  |  | 14,736 |  |  |  | - |
Residential real estate |  |  | 682 |  |  |  | - |  |  |  | 842 |  |  |  | 1,524 |  |  |  | 228,392 |  |  |  | 229,916 |  |  |  | - |
|  | $ | 721 |  |  | $ | 178 |  |  | $ | 842 |  |  | $ | 1,741 |  |  | $ | 1,188,041 |  |  | $ | 1,189,782 |  |  | $ | - |
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) |  |  |  |  |  |
|  | 2022 |  |  | 2021 |
Agricultural |  | $ | - |  |  | $ | 313 |
Commercial and industrial |  |  | - |  |  |  | 285 |
Consumer |  |  | - |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | 279 |
Construction real estate |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,263 |  |  |  | 850 |
|  | $ | 1,263 |  |  | $ | 1,727 |

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