XML 49 R39.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Loans and Allowance for Credit Losses - Schedule of Information Regarding Credit Exposure (Details) - USD ($)
$ in Thousands
 6 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year $ 169 $ 189
Agricultural [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 4,093 5,015
Financing Receivable, Prior year 2,064 4,088
Financing Receivable, Two year prior 3,391 3,078
Financing Receivable, Three year prior 2,998 1,788
Financing Receivable, Four year prior 1,588 7,204
Prior 20,253 18,530
Term Loans Total 34,387 39,703
Revolving Loans 10,887 9,507
Grand Total 45,274 49,210
Current year-to-date gross write-offs, Current year 0 [1] 0
Current year-to-date gross write-offs, Prior year 0 [1] 0
Current year-to-date gross write-offs, Two year prior 0 [1] 0
Current year-to-date gross write-offs, Three year prior 0 [1] 0
Current year-to-date gross write-offs, Four year prior 0 [1] 0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total 0 [1] 0
Current year-to-date gross write-offs, Term Loans Total 0 [1] 0
Current year-to-date gross write-offs, Revolving Loans 0 [1] 0
Current year-to-date gross write-offs, Grand Total 0 [1] 0
Agricultural [Member] | Pass [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 4,093 5,015
Financing Receivable, Prior year 2,064 4,088
Financing Receivable, Two year prior 3,391 3,078
Financing Receivable, Three year prior 2,998 1,788
Financing Receivable, Four year prior 1,588 7,028
Prior 20,055 18,476
Term Loans Total 34,189 39,473
Revolving Loans 10,887 9,507
Grand Total 45,076 48,980
Agricultural [Member] | Special Mention [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 176
Prior 198 54
Term Loans Total 198 230
Revolving Loans 0 0
Grand Total 198 230
Agricultural [Member] | Substandard [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Agricultural [Member] | Doubtful [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Agricultural [Member] | Loss [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Commercial and Industrial [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 12,034 23,600
Financing Receivable, Prior year 22,713 45,489
Financing Receivable, Two year prior 35,577 23,490
Financing Receivable, Three year prior 18,557 10,537
Financing Receivable, Four year prior 8,767 9,287
Prior 15,587 11,950
Term Loans Total 113,235 124,353
Revolving Loans 110,796 105,562
Grand Total 224,031 229,915
Current year-to-date gross write-offs, Current year 0 [1] 0
Current year-to-date gross write-offs, Prior year 0 [1] 55
Current year-to-date gross write-offs, Two year prior 0 [1] 30
Current year-to-date gross write-offs, Three year prior 0 [1] 71
Current year-to-date gross write-offs, Four year prior 0 [1] 0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total 1 [1] 2
Current year-to-date gross write-offs, Term Loans Total 1 [1] 158
Current year-to-date gross write-offs, Revolving Loans 0 [1] 0
Current year-to-date gross write-offs, Grand Total 1 [1] 158
Commercial and Industrial [Member] | Pass [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 12,034 23,600
Financing Receivable, Prior year 22,713 45,489
Financing Receivable, Two year prior 35,475 23,462
Financing Receivable, Three year prior 18,536 10,502
Financing Receivable, Four year prior 8,736 9,214
Prior 15,342 11,882
Term Loans Total 112,836 124,149
Revolving Loans 110,682 105,559
Grand Total 223,518 229,708
Commercial and Industrial [Member] | Special Mention [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 102 28
Financing Receivable, Three year prior 21 35
Financing Receivable, Four year prior 31 73
Prior 245 64
Term Loans Total 399 200
Revolving Loans 112 3
Grand Total 511 203
Commercial and Industrial [Member] | Substandard [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 4
Term Loans Total 0 4
Revolving Loans 2 0
Grand Total 2 4
Commercial and Industrial [Member] | Doubtful [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Commercial and Industrial [Member] | Loss [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Construction Real Estate [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 1,105 2,507
Financing Receivable, Prior year 2,209 2,719
Financing Receivable, Two year prior 0 552
Financing Receivable, Three year prior 538 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 3,852 5,778
Revolving Loans 14,899 15,158
Grand Total 18,751 20,936
Current year-to-date gross write-offs, Current year 0 [1] 0
Current year-to-date gross write-offs, Prior year 0 [1] 0
Current year-to-date gross write-offs, Two year prior 0 [1] 0
Current year-to-date gross write-offs, Three year prior 0 [1] 0
Current year-to-date gross write-offs, Four year prior 0 [1] 0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total 0 [1] 0
Current year-to-date gross write-offs, Term Loans Total 0 [1] 0
Current year-to-date gross write-offs, Revolving Loans 0 [1] 0
Current year-to-date gross write-offs, Grand Total 0 [1] 0
Construction Real Estate [Member] | Performing Financial Instruments [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 1,105 2,507
Financing Receivable, Prior year 2,209 2,719
Financing Receivable, Two year prior 0 552
Financing Receivable, Three year prior 538 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 3,852 5,778
Revolving Loans 14,899 15,158
Grand Total 18,751 20,936
Construction Real Estate [Member] | Nonperforming Financial Instruments [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Construction Real Estate [Member] | Nonaccrual Financing Receivable [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Consumer Portfolio Segment [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 4,325 9,775
Financing Receivable, Prior year 7,989 13,876
Financing Receivable, Two year prior 10,013 6,771
Financing Receivable, Three year prior 5,587 2,849
Financing Receivable, Four year prior 2,136 1,260
Prior 1,710 1,202
Term Loans Total 31,760 35,733
Revolving Loans 1,051 808
Grand Total 32,811 36,541
Current year-to-date gross write-offs, Current year 0 [1] 8
Current year-to-date gross write-offs, Prior year 34 [1] 24
Current year-to-date gross write-offs, Two year prior 103 [1] 11
Current year-to-date gross write-offs, Three year prior 1 [1] 28
Current year-to-date gross write-offs, Four year prior 0 [1] 0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total 2 [1] 1
Current year-to-date gross write-offs, Term Loans Total 140 [1] 72
Current year-to-date gross write-offs, Revolving Loans 0 [1] 0
Current year-to-date gross write-offs, Grand Total 140 [1] 72
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 4,325 9,775
Financing Receivable, Prior year 7,989 13,876
Financing Receivable, Two year prior 10,010 6,771
Financing Receivable, Three year prior 5,586 2,849
Financing Receivable, Four year prior 2,136 1,260
Prior 1,710 1,202
Term Loans Total 31,756 35,733
Revolving Loans 1,051 808
Grand Total 32,807 36,541
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Consumer Portfolio Segment [Member] | Nonaccrual Financing Receivable [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 3 0
Financing Receivable, Three year prior 1 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 4 0
Revolving Loans 0 0
Grand Total 4 0
Commercial Real Estate Portfolio Segment [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 28,961 149,181
Financing Receivable, Prior year 152,813 134,289
Financing Receivable, Two year prior 121,618 107,033
Financing Receivable, Three year prior 102,700 71,754
Financing Receivable, Four year prior 69,234 43,846
Prior 169,033 137,698
Term Loans Total 644,359 643,801
Revolving Loans 159,854 143,120
Grand Total 804,213 786,921
Current year-to-date gross write-offs, Current year 0 [1] 0
Current year-to-date gross write-offs, Prior year 0 [1] 0
Current year-to-date gross write-offs, Two year prior 0 [1] 0
Current year-to-date gross write-offs, Three year prior 0 [1] 0
Current year-to-date gross write-offs, Four year prior 0 [1] 0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total 0 [1] 0
Current year-to-date gross write-offs, Term Loans Total 0 [1] 0
Current year-to-date gross write-offs, Revolving Loans 0 [1] 0
Current year-to-date gross write-offs, Grand Total 0 [1] 0
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 28,961 149,181
Financing Receivable, Prior year 152,813 134,289
Financing Receivable, Two year prior 121,262 107,033
Financing Receivable, Three year prior 102,700 71,754
Financing Receivable, Four year prior 69,234 43,846
Prior 168,671 136,361
Term Loans Total 643,641 642,464
Revolving Loans 159,854 143,120
Grand Total 803,495 785,584
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 362 1,337
Term Loans Total 362 1,337
Revolving Loans 0 0
Grand Total 362 1,337
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 356 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 356 0
Revolving Loans 0 0
Grand Total 356 0
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Commercial Real Estate Portfolio Segment [Member] | Loss [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Residential Portfolio Segment [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 19,368 54,231
Financing Receivable, Prior year 49,035 65,148
Financing Receivable, Two year prior 60,258 29,127
Financing Receivable, Three year prior 27,585 16,391
Financing Receivable, Four year prior 15,053 12,556
Prior 48,982 40,756
Term Loans Total 220,281 218,209
Revolving Loans 55,597 49,521
Grand Total 275,878 267,730
Current year-to-date gross write-offs, Current year 0 [1] 0
Current year-to-date gross write-offs, Prior year 0 [1] 26
Current year-to-date gross write-offs, Two year prior 0 [1] 0
Current year-to-date gross write-offs, Three year prior 0 [1] 0
Current year-to-date gross write-offs, Four year prior 0 [1] 0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total 0 [1] 1
Current year-to-date gross write-offs, Term Loans Total 0 [1] 27
Current year-to-date gross write-offs, Revolving Loans 0 [1] 0
Current year-to-date gross write-offs, Grand Total 0 [1] 27
Residential Portfolio Segment [Member] | Performing Financial Instruments [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 19,368 54,231
Financing Receivable, Prior year 48,776 64,768
Financing Receivable, Two year prior 59,768 28,301
Financing Receivable, Three year prior 26,752 16,391
Financing Receivable, Four year prior 15,053 12,556
Prior 48,874 40,270
Term Loans Total 218,591 216,517
Revolving Loans 55,561 49,491
Grand Total 274,152 266,008
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Residential Portfolio Segment [Member] | Nonaccrual Financing Receivable [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 259 380
Financing Receivable, Two year prior 490 826
Financing Receivable, Three year prior 833 0
Financing Receivable, Four year prior 0 0
Prior 108 486
Term Loans Total 1,690 1,692
Revolving Loans 36 30
Grand Total 1,726 1,722
Loans to other financial institutions [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 36,569 19,400
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 36,569 19,400
Revolving Loans 0 0
Grand Total 36,569 19,400
Current year-to-date gross write-offs, Current year 0 [1] 0
Current year-to-date gross write-offs, Prior year 0 [1] 0
Current year-to-date gross write-offs, Two year prior 0 [1] 0
Current year-to-date gross write-offs, Three year prior 0 [1] 0
Current year-to-date gross write-offs, Four year prior 0 [1] 0
Financing Receivable Originated Writeoffs Five or More Years Before Latest Fiscal Year, Total 0 [1] 0
Current year-to-date gross write-offs, Term Loans Total 0 [1] 0
Current year-to-date gross write-offs, Revolving Loans 0 [1] 0
Current year-to-date gross write-offs, Grand Total 0 [1] 0
Loans to other financial institutions [Member] | Performing Financial Instruments [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 36,569 19,400
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 36,569 19,400
Revolving Loans 0 0
Grand Total 36,569 19,400
Loans to other financial institutions [Member] | Nonperforming Financial Instruments [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Loans to other financial institutions [Member] | Nonaccrual Financing Receivable [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 0 0
Financing Receivable, Prior year 0 0
Financing Receivable, Two year prior 0 0
Financing Receivable, Three year prior 0 0
Financing Receivable, Four year prior 0 0
Prior 0 0
Term Loans Total 0 0
Revolving Loans 0 0
Grand Total 0 0
Commercial Loans [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 45,088 177,796
Financing Receivable, Prior year 177,590 183,866
Financing Receivable, Two year prior 160,586 133,601
Financing Receivable, Three year prior 124,255 84,079
Financing Receivable, Four year prior 79,589 60,337
Prior 204,873 168,178
Term Loans Total 791,981 807,857
Revolving Loans 281,537 258,189
Grand Total 1,073,518 1,066,046
Retail Loans [Member]    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Financing Receivable, Current year 61,367 85,913
Financing Receivable, Prior year 59,233 81,743
Financing Receivable, Two year prior 70,271 36,450
Financing Receivable, Three year prior 33,710 19,240
Financing Receivable, Four year prior 17,189 13,816
Prior 50,692 41,958
Term Loans Total 292,462 279,120
Revolving Loans 71,547 65,487
Grand Total $ 364,009 $ 344,607
[1] It is noted that write-offs in the tables above do not include checking account write offs.  Checking account write-offs during the first six months of 2024 were $311,000 or an annualized $628,000 compared to $480,000 during the full year 2023 and $221,000 or an annualized $442,000 during the first six months of 2023.