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Loans (Tables) | 9 Months Ended
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Sep. 30, 2022
Loans [Abstract] |
Loan Portfolio and Allowance for Loan Losses | The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for loan losses as of September 30, 2022 and December 31, 2021 (in thousands):
September 30, 2022 |  | Total Loans |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 203,673 |  |  | $ | 344 |  |  | $ | 9 |  |  | $ | 203,320 |
Commercial |  |  | 857,314 |  |  |  | 5,736 |  |  |  | 1,902 |  |  |  | 849,676 |
Agricultural |  |  | 317,761 |  |  |  | 5,174 |  |  |  | 1,523 |  |  |  | 311,064 |
Construction |  |  | 79,154 |  |  |  | - |  |  |  | - |  |  |  | 79,154 |
Consumer |  |  | 124,375 |  |  |  | 4 |  |  |  | - |  |  |  | 124,371 |
Other commercial loans |  |  | 66,241 |  |  |  | 135 |  |  |  | - |  |  |  | 66,106 |
Other agricultural loans |  |  | 29,509 |  |  |  | 801 |  |  |  | - |  |  |  | 28,708 |
State and political subdivision loans |  |  | 59,926 |  |  |  | - |  |  |  | - |  |  |  | 59,926 |
Total |  |  | 1,737,953 |  |  |  | 12,194 |  |  |  | 3,434 |  |  |  | 1,722,325 |
Allowance for loan losses |  |  | 18,291 |  |  |  | 107 |  |  |  | - |  |  |  | 18,184 |
Net loans |  | $ | 1,719,662 |  |  | $ | 12,087 |  |  | $ | 3,434 |  |  | $ | 1,704,141 |
December 31, 2021 |  | Total Loans |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 201,097 |  |  | $ | 620 |  |  | $ | 14 |  |  | $ | 200,463 |
Commercial |  |  | 687,338 |  |  |  | 8,381 |  |  |  | 2,145 |  |  |  | 676,812 |
Agricultural |  |  | 312,011 |  |  |  | 5,355 |  |  |  | 1,643 |  |  |  | 305,013 |
Construction |  |  | 55,036 |  |  |  | - |  |  |  | - |  |  |  | 55,036 |
Consumer |  |  | 25,858 |  |  |  | - |  |  |  | - |  |  |  | 25,858 |
Other commercial loans |  |  | 74,585 |  |  |  | 186 |  |  |  | - |  |  |  | 74,399 |
Other agricultural loans |  |  | 39,852 |  |  |  | 991 |  |  |  | - |  |  |  | 38,861 |
State and political subdivision loans |  |  | 45,756 |  |  |  | - |  |  |  | - |  |  |  | 45,756 |
Total |  |  | 1,441,533 |  |  |  | 15,533 |  |  |  | 3,802 |  |  |  | 1,422,198 |
Allowance for loan losses |  |  | 17,304 |  |  |  | 121 |  |  |  | - |  |  |  | 17,183 |
Net loans |  | $ | 1,424,229 |  |  | $ | 15,412 |  |  | $ | 3,802 |  |  | $ | 1,405,015 |
Accretable Yield for Purchased Credit Impaired Loans | Changes in the accretable yield for PCI loans were as follows for the three and nine months ended September 30, 2022 and 2021 (in thousands):
|  | Three months ended September 30, |  |  | Nine months ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Balance at beginning of period |  | $ | 278 |  |  | $ | 584 |  |  | $ | 370 |  |  | $ | 788 |
Acquisition of Midcoast |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Reclassification of non-accretable discount |  |  | 774 |  |  |  | 29 |  |  |  | 1,002 |  |  |  | 29 |
Accretion |  |  | (105 | ) |  |  | (135 | ) |  |  | (425 | ) |  |  | (339 | )
Balance at end of period |  | $ | 947 |  |  | $ | 478 |  |  | $ | 947 |  |  | $ | 478 |
Loans Acquired with Specific Evidence of Deterioration in Credit Quality | The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310-30 (in thousands):
|  | September 30, 2022 |  |  | December 31, 2021 |
Outstanding balance |  | $ | 6,207 |  |  | $ | 6,159 |
Carrying amount |  |  | 3,434 |  |  |  | 3,802 |
Impaired Loan Receivables with Associated Allowance Amount | The following table includes the recorded investment and unpaid principal balances for impaired loan receivables by class, excluding PCI loans, with the associated allowance amount, if applicable (in thousands):
September 30, 2022 |  | Unpaid Principal Balance |  |  | Recorded Investment With No Allowance |  |  | Recorded Investment With Allowance |  |  | Total Recorded Investment |  |  | Related Allowance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 430 |  |  | $ | 248 |  |  | $ | 41 |  |  | $ | 289 |  |  | $ | 5 |
Home Equity |  |  | 73 |  |  |  | 40 |  |  |  | 15 |  |  |  | 55 |  |  |  | 1 |
Commercial |  |  | 6,850 |  |  |  | 5,372 |  |  |  | 364 |  |  |  | 5,736 |  |  |  | 60 |
Agricultural |  |  | 5,637 |  |  |  | 4,986 |  |  |  | 188 |  |  |  | 5,174 |  |  |  | 24 |
Consumer |  |  | 4 |  |  |  | - |  |  |  | 4 |  |  |  | 4 |  |  |  | 4 |
Other commercial loans |  |  | 798 |  |  |  | 62 |  |  |  | 73 |  |  |  | 135 |  |  |  | 13 |
Other agricultural loans |  |  | 1,159 |  |  |  | 801 |  |  |  | - |  |  |  | 801 |  |  |  | - |
Total |  | $ | 14,951 |  |  | $ | 11,509 |  |  | $ | 685 |  |  | $ | 12,194 |  |  | $ | 107 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 697 |  |  | $ | 495 |  |  | $ | 45 |  |  | $ | 540 |  |  | $ | 6 |
Home Equity |  |  | 97 |  |  |  | 37 |  |  |  | 43 |  |  |  | 80 |  |  |  | 6 |
Commercial |  |  | 9,330 |  |  |  | 8,096 |  |  |  | 285 |  |  |  | 8,381 |  |  |  | 61 |
Agricultural |  |  | 5,694 |  |  |  | 5,167 |  |  |  | 188 |  |  |  | 5,355 |  |  |  | 14 |
Other commercial loans |  |  | 813 |  |  |  | 92 |  |  |  | 94 |  |  |  | 186 |  |  |  | 34 |
Other agricultural loans |  |  | 1,274 |  |  |  | 991 |  |  |  | - |  |  |  | 991 |  |  |  | - |
Total |  | $ | 17,905 |  |  | $ | 14,878 |  |  | $ | 655 |  |  | $ | 15,533 |  |  | $ | 121 |
The following tables includes the average balance of impaired loan receivables by class and the income recognized on these receivables for the three and nine month periods ended September 30, 2022 and 2021 (in thousands):
|  | For the Nine Months Ended |
|  | September 30, 2022 |  |  | September 30, 2021 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Recognized Cash Basis |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Recognized Cash Basis |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 466 |  |  | $ | 9 |  |  | $ | - |  |  | $ | 727 |  |  | $ | 12 |  |  | $ | - |
Home Equity |  |  | 68 |  |  |  | 2 |  |  |  | - |  |  |  | 106 |  |  |  | 4 |  |  |  | - |
Commercial |  |  | 6,372 |  |  |  | 141 |  |  |  | 6 |  |  |  | 8,902 |  |  |  | 211 |  |  |  | 23 |
Agricultural |  |  | 5,253 |  |  |  | 90 |  |  |  | - |  |  |  | 4,513 |  |  |  | 64 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 313 |  |  |  | 2 |  |  |  | - |  |  |  | 876 |  |  |  | 2 |  |  |  | - |
Other agricultural loans |  |  | 886 |  |  |  | 3 |  |  |  | - |  |  |  | 1,069 |  |  |  | 3 |  |  |  | - |
Total |  | $ | 13,358 |  |  | $ | 247 |  |  | $ | 6 |  |  | $ | 16,194 |  |  | $ | 296 |  |  | $ | 23 |
|  | For the Three Months Ended |
|  | September 30, 2022 |  |  | September 30, 2021 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Recognized Cash Basis |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Recognized Cash Basis |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 321 |  |  | $ | 4 |  |  | $ | - |  |  | $ | 613 |  |  | $ | 4 |  |  | $ | - |
Home Equity |  |  | 50 |  |  |  | 1 |  |  |  | - |  |  |  | 84 |  |  |  | 1 |  |  |  | - |
Commercial |  |  | 5,778 |  |  |  | 43 |  |  |  | 3 |  |  |  | 8,688 |  |  |  | 77 |  |  |  | 8 |
Agricultural |  |  | 5,194 |  |  |  | 33 |  |  |  | - |  |  |  | 4,454 |  |  |  | 21 |  |  |  | - |
Consumer |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | 157 |  |  |  | 1 |  |  |  | - |  |  |  | 486 |  |  |  | - |  |  |  | - |
Other agricultural loans |  |  | 822 |  |  |  | 1 |  |  |  | - |  |  |  | 1,022 |  |  |  | 1 |  |  |  | - |
Total |  | $ | 12,323 |  |  | $ | 83 |  |  | $ | 3 |  |  | $ | 15,347 |  |  | $ | 104 |  |  | $ | 8 |
Financing Receivable Credit Exposures by Internally Assigned Grades | The following tables represent credit exposures by internally assigned grades as of September 30, 2022 and December 31, 2021 (in thousands):
September 30, 2022 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Loss |  |  | Ending Balance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 816,081 |  |  | $ | 34,150 |  |  | $ | 7,083 |  |  | $ | - |  |  | $ | - |  |  | $ | 857,314 |
Agricultural |  |  | 302,861 |  |  |  | 10,342 |  |  |  | 4,558 |  |  |  | - |  |  |  | - |  |  |  | 317,761 |
Construction |  |  | 73,330 |  |  |  | 5,824 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 79,154 |
Other commercial loans |  |  | 62,915 |  |  |  | 3,015 |  |  |  | 279 |  |  |  | 32 |  |  |  | - |  |  |  | 66,241 |
Other agricultural loans |  |  | 27,820 |  |  |  | 1,304 |  |  |  | 385 |  |  |  | - |  |  |  | - |  |  |  | 29,509 |
State and political subdivision loans |  |  | 59,926 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 59,926 |
Total |  | $ | 1,342,933 |  |  | $ | 54,635 |  |  | $ | 12,305 |  |  | $ | 32 |  |  | $ | - |  |  | $ | 1,409,905 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 646,137 |  |  | $ | 35,332 |  |  | $ | 5,869 |  |  | $ | - |  |  | $ | - |  |  | $ | 687,338 |
Agricultural |  |  | 291,537 |  |  |  | 15,105 |  |  |  | 5,369 |  |  |  | - |  |  |  | - |  |  |  | 312,011 |
Construction |  |  | 55,036 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 55,036 |
Other commercial loans |  |  | 70,932 |  |  |  | 3,289 |  |  |  | 316 |  |  |  | 48 |  |  |  | - |  |  |  | 74,585 |
Other agricultural loans |  |  | 37,800 |  |  |  | 1,351 |  |  |  | 701 |  |  |  | - |  |  |  | - |  |  |  | 39,852 |
State and political subdivision loans |  |  | 45,588 |  |  |  | 168 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 45,756 |
Total |  | $ | 1,147,030 |  |  | $ | 55,245 |  |  | $ | 12,255 |  |  | $ | 48 |  |  | $ | - |  |  | $ | 1,214,578 |
Aging Analysis of Past Due Loan Receivables | Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of September 30, 2022 and December 31, 2021 (in thousands):
September 30, 2022 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | PCI |  |  | Total Loans Receivables |  |  | 90 Days or Greater and Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 1,495 |  |  | $ | 77 |  |  | $ | 229 |  |  | $ | 1,801 |  |  | $ | 153,932 |  |  | $ | 9 |  |  | $ | 155,742 |  |  | $ | 21 |
Home Equity |  |  | 71 |  |  |  | - |  |  |  | 29 |  |  |  | 100 |  |  |  | 47,831 |  |  |  | - |  |  |  | 47,931 |  |  |  | - |
Commercial |  |  | 548 |  |  |  | 185 |  |  |  | 2,181 |  |  |  | 2,914 |  |  |  | 852,498 |  |  |  | 1,902 |  |  |  | 857,314 |  |  |  | 72 |
Agricultural |  |  | - |  |  |  | - |  |  |  | 1,367 |  |  |  | 1,367 |  |  |  | 314,871 |  |  |  | 1,523 |  |  |  | 317,761 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 79,154 |  |  |  | - |  |  |  | 79,154 |  |  |  | - |
Consumer |  |  | 98 |  |  |  | 10 |  |  |  | - |  |  |  | 108 |  |  |  | 124,267 |  |  |  | - |  |  |  | 124,375 |  |  |  | - |
Other commercial loans |  |  | 107 |  |  |  | - |  |  |  | 62 |  |  |  | 169 |  |  |  | 66,072 |  |  |  | - |  |  |  | 66,241 |  |  |  | - |
Other agricultural loans |  |  | - |  |  |  | 199 |  |  |  | - |  |  |  | 199 |  |  |  | 29,310 |  |  |  | - |  |  |  | 29,509 |  |  |  | - |
State and political subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 59,926 |  |  |  | - |  |  |  | 59,926 |  |  |  | - |
Total |  | $ | 2,319 |  |  | $ | 471 |  |  | $ | 3,868 |  |  | $ | 6,658 |  |  | $ | 1,727,861 |  |  | $ | 3,434 |  |  | $ | 1,737,953 |  |  | $ | 93 |
Loans considered non-accrual |  | $ | 41 |  |  | $ | 133 |  |  | $ | 3,775 |  |  | $ | 3,949 |  |  | $ | 3,169 |  |  | $ | - |  |  | $ | 7,118 |  |  |  |  |
Loans still accruing |  |  | 2,278 |  |  |  | 338 |  |  |  | 93 |  |  |  | 2,709 |  |  |  | 1,724,692 |  |  |  | 3,434 |  |  |  | 1,730,835 |  |  |  |  |
Total |  | $ | 2,319 |  |  | $ | 471 |  |  | $ | 3,868 |  |  | $ | 6,658 |  |  | $ | 1,727,861 |  |  | $ | 3,434 |  |  | $ | 1,737,953 |  |  |  |  |
December 31, 2021 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | PCI |  |  | Total Loans Receivables |  |  | 90 Days or Greater and Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 220 |  |  | $ | 170 |  |  | $ | 209 |  |  | $ | 599 |  |  | $ | 150,329 |  |  | $ | 14 |  |  | $ | 150,942 |  |  | $ | 13 |
Home Equity |  |  | 103 |  |  |  | - |  |  |  | 33 |  |  |  | 136 |  |  |  | 50,019 |  |  |  | - |  |  |  | 50,155 |  |  |  | 33 |
Commercial |  |  | 127 |  |  |  | 115 |  |  |  | 1,969 |  |  |  | 2,211 |  |  |  | 682,982 |  |  |  | 2,145 |  |  |  | 687,338 |  |  |  | - |
Agricultural |  |  | 31 |  |  |  | - |  |  |  | 1,367 |  |  |  | 1,398 |  |  |  | 308,970 |  |  |  | 1,643 |  |  |  | 312,011 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 55,036 |  |  |  | - |  |  |  | 55,036 |  |  |  | - |
Consumer |  |  | 163 |  |  |  | 1 |  |  |  | - |  |  |  | 164 |  |  |  | 25,694 |  |  |  | - |  |  |  | 25,858 |  |  |  | - |
Other commercial loans |  |  | 17 |  |  |  | 10 |  |  |  | 92 |  |  |  | 119 |  |  |  | 74,466 |  |  |  | - |  |  |  | 74,585 |  |  |  | - |
Other agricultural loans |  |  | 10 |  |  |  | - |  |  |  | - |  |  |  | 10 |  |  |  | 39,842 |  |  |  | - |  |  |  | 39,852 |  |  |  | - |
State and political subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 45,756 |  |  |  | - |  |  |  | 45,756 |  |  |  | - |
Total |  | $ | 671 |  |  | $ | 296 |  |  | $ | 3,670 |  |  | $ | 4,637 |  |  | $ | 1,433,094 |  |  | $ | 3,802 |  |  | $ | 1,441,533 |  |  | $ | 46 |
Loans considered non-accrual |  | $ | - |  |  | $ | - |  |  | $ | 3,624 |  |  | $ | 3,624 |  |  | $ | 3,992 |  |  | $ | - |  |  | $ | 7,616 |  |  |  |  |
Loans still accruing |  |  | 671 |  |  |  | 296 |  |  |  | 46 |  |  |  | 1,013 |  |  |  | 1,429,102 |  |  |  | 3,802 |  |  |  | 1,433,917 |  |  |  |  |
Total |  | $ | 671 |  |  | $ | 296 |  |  | $ | 3,670 |  |  | $ | 4,637 |  |  | $ | 1,433,094 |  |  | $ | 3,802 |  |  | $ | 1,441,533 |  |  |  |  |
Loan Receivables on Nonaccrual Status | The following table reflects the loan receivables, excluding PCI loans, on non-accrual status as of September 30, 2022 and December 31, 2021, respectively. The balances are presented by class of loan receivable (in thousands):
|  | September 30, 2022 |  |  | December 31, 2021 |
Real estate loans: |  |  |  |  |  |
Mortgages |  | $ | 549 |  |  | $ | 595 |
Home Equity |  |  | 29 |  |  |  | - |
Commercial |  |  | 2,833 |  |  |  | 2,945 |
Agricultural |  |  | 3,295 |  |  |  | 3,133 |
Other commercial loans |  |  | 94 |  |  |  | 140 |
Other agricultural loans |  |  | 318 |  |  |  | 803 |
|  | $ | 7,118 |  |  | $ | 7,616 |
Troubled Debt Restructurings on Financing Receivables | Loan modifications that are considered TDRs completed during the three and nine months ended September 30, 2022 and the nine months ended September 30, 2021 were as follows (dollars in thousands). There were no loan modifications that were considered TDRs during the three months ended September 30, 2021.
| For the Three Months Ended September 30, 2022 |
| Number of contracts |  | Pre-modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |
| Interest Modification |  | Term Modification |  | Interest Modification |  | Term Modification |  | Interest Modification |  | Term Modification |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | - |  |  |  | 1 |  |  | $ | - |  |  | $ | 8 |  |  | $ | - |  |  | $ | 8 |
Agricultural |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 1,137 |  |  |  | - |  |  |  | 1,137 |
Total |  |  | - |  |  |  | 3 |  |  | $ | - |  |  | $ | 1,145 |  |  | $ | - |  |  | $ | 1,145 |
| For the Nine Months Ended September 30, 2022 |
| Number of contracts |  | Pre-modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |
| Interest Modification |  | Term Modification |  | Interest Modification |  | Term Modification |  | Interest Modification |  | Term Modification |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Home Equity |  |  | - |  |  |  | 1 |  |  | $ | - |  |  | $ | 8 |  |  | $ | - |  |  | $ | 8 |
Commercial |  |  | - |  |  |  | 3 |  |  |  | - |  |  |  | 1,430 |  |  |  | - |  |  |  | 1,430 |
Agricultural |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 1,137 |  |  |  | - |  |  |  | 1,137 |
Total |  |  | - |  |  |  | 6 |  |  | $ | - |  |  | $ | 2,575 |  |  | $ | - |  |  | $ | 2,575 |
|  | For the Nine Months Ended September 30, 2021 |
|  | Number of contracts |  |  | Pre-modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |
|  | Interest Modification |  |  | Term Modification |  |  | Interest Modification |  |  | Term Modification |  |  | Interest Modification |  |  | Term Modification |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | - |  |  |  | 3 |  |  |  | - |  |  |  | 1,407 |  |  |  | - |  |  |  | 1,407 |
Total |  |  | - |  |  |  | 3 |  |  | $ | - |  |  | $ | 1,407 |  |  | $ | - |  |  | $ | 1,407 |
Allowance for Loan Losses by Impairment Method | The following table segregates the allowance for loan losses (ALLL) into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of September 30, 2022 and December 31, 2021, respectively (in thousands):
|  | September 30, 2022 |  |  | December 31, 2021 |
|  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |  |  | Total |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 6 |  |  | $ | 999 |  |  | $ | 1,005 |  |  | $ | 12 |  |  | $ | 1,135 |  |  | $ | 1,147 |
Commercial |  |  | 60 |  |  |  | 9,877 |  |  |  | 9,937 |  |  |  | 61 |  |  |  | 8,038 |  |  |  | 8,099 |
Agricultural |  |  | 24 |  |  |  | 4,514 |  |  |  | 4,538 |  |  |  | 14 |  |  |  | 4,715 |  |  |  | 4,729 |
Construction |  |  | - |  |  |  | 678 |  |  |  | 678 |  |  |  | - |  |  |  | 434 |  |  |  | 434 |
Consumer |  |  | 4 |  |  |  | 228 |  |  |  | 232 |  |  |  | - |  |  |  | 262 |  |  |  | 262 |
Other commercial loans |  |  | 13 |  |  |  | 380 |  |  |  | 393 |  |  |  | 34 |  |  |  | 989 |  |  |  | 1,023 |
Other agricultural loans |  |  | - |  |  |  | 1,359 |  |  |  | 1,359 |  |  |  | - |  |  |  | 558 |  |  |  | 558 |
State and political subdivision loans |  |  | - |  |  |  | 325 |  |  |  | 325 |  |  |  | - |  |  |  | 281 |  |  |  | 281 |
Unallocated |  |  | - |  |  |  | (176 | ) |  |  | (176 | ) |  |  | - |  |  |  | 771 |  |  |  | 771 |
Total |  | $ | 107 |  |  | $ | 18,184 |  |  | $ | 18,291 |  |  | $ | 121 |  |  | $ | 17,183 |  |  | $ | 17,304 |
Roll forward of Allowance for Loan Losses by Portfolio Segment | The following tables roll forward the balance of the ALLL by portfolio segment for the three and nine months ended September 30, 2022 and 2021, respectively (in thousands):
|  | For the three months ended September 30, 2022 |
|  | Balance at June 30, 2022 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at September 30, 2022 |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,015 |  |  | $ | - |  |  | $ | - |  |  | $ | (10 | ) |  | $ | 1,005 |  |  | $ | 6 |  |  | $ | 999 |
Commercial |  |  | 9,216 |  |  |  | - |  |  |  | - |  |  |  | 721 |  |  |  | 9,937 |  |  |  | 60 |  |  |  | 9,877 |
Agricultural |  |  | 4,484 |  |  |  | - |  |  |  | - |  |  |  | 54 |  |  |  | 4,538 |  |  |  | 24 |  |  |  | 4,514 |
Construction |  |  | 563 |  |  |  | - |  |  |  | - |  |  |  | 115 |  |  |  | 678 |  |  |  | - |  |  |  | 678 |
Consumer |  |  | 464 |  |  |  | (13 | ) |  |  | 5 |  |  |  | (224 | ) |  |  | 232 |  |  |  | 4 |  |  |  | 228 |
Other commercial loans |  |  | 1,173 |  |  |  | - |  |  |  | 4 |  |  |  | (784 | ) |  |  | 393 |  |  |  | 13 |  |  |  | 380 |
Other agricultural loans |  |  | 446 |  |  |  | - |  |  |  | - |  |  |  | 913 |  |  |  | 1,359 |  |  |  | - |  |  |  | 1,359 |
State and political subdivision loans |  |  | 323 |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 325 |  |  |  | - |  |  |  | 325 |
Unallocated |  |  | (114 | ) |  |  | - |  |  |  | - |  |  |  | (62 | ) |  |  | (176 | ) |  |  | - |  |  |  | (176 | )
Total |  | $ | 17,570 |  |  | $ | (13 | ) |  | $ | 9 |  |  | $ | 725 |  |  | $ | 18,291 |  |  | $ | 107 |  |  | $ | 18,184 |
|  | For the three months ended September 30, 2021 |
|  | Balance at June 30, 2021 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at September 30, 2021 |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,174 |  |  | $ | - |  |  | $ | - |  |  | $ | 16 |  |  | $ | 1,190 |  |  | $ | 16 |  |  | $ | 1,174 |
Commercial |  |  | 7,106 |  |  |  | - |  |  |  | - |  |  |  | 572 |  |  |  | 7,678 |  |  |  | 97 |  |  |  | 7,581 |
Agricultural |  |  | 4,706 |  |  |  | - |  |  |  | - |  |  |  | 40 |  |  |  | 4,746 |  |  |  | 12 |  |  |  | 4,734 |
Construction |  |  | 496 |  |  |  | - |  |  |  | - |  |  |  | 42 |  |  |  | 538 |  |  |  | - |  |  |  | 538 |
Consumer |  |  | 85 |  |  |  | (7 | ) |  |  | 4 |  |  |  | 236 |  |  |  | 318 |  |  |  | - |  |  |  | 318 |
Other commercial loans |  |  | 1,328 |  |  |  | - |  |  |  | 6 |  |  |  | (203 | ) |  |  | 1,131 |  |  |  | 35 |  |  |  | 1,096 |
Other agricultural loans |  |  | 583 |  |  |  | - |  |  |  | - |  |  |  | (135 | ) |  |  | 448 |  |  |  | 109 |  |  |  | 339 |
State and political subdivision loans |  |  | 404 |  |  |  | - |  |  |  | - |  |  |  | (108 | ) |  |  | 296 |  |  |  | - |  |  |  | 296 |
Unallocated |  |  | 1,049 |  |  |  | - |  |  |  | - |  |  |  | (60 | ) |  |  | 989 |  |  |  | - |  |  |  | 989 |
Total |  | $ | 16,931 |  |  | $ | (7 | ) |  | $ | 10 |  |  | $ | 400 |  |  | $ | 17,334 |  |  | $ | 269 |  |  | $ | 17,065 |
|  | For the nine months ended September 30, 2022 |
|  | Balance at December 31, 2021 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at September 30, 2022 |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,147 |  |  | $ | - |  |  | $ | - |  |  | $ | (142 | ) |  | $ | 1,005 |  |  | $ | 6 |  |  | $ | 999 |
Commercial |  |  | 8,099 |  |  |  | - |  |  |  | - |  |  |  | 1,838 |  |  |  | 9,937 |  |  |  | 60 |  |  |  | 9,877 |
Agricultural |  |  | 4,729 |  |  |  | - |  |  |  | - |  |  |  | (191 | ) |  |  | 4,538 |  |  |  | 24 |  |  |  | 4,514 |
Construction |  |  | 434 |  |  |  | - |  |  |  | - |  |  |  | 244 |  |  |  | 678 |  |  |  | - |  |  |  | 678 |
Consumer |  |  | 262 |  |  |  | (30 | ) |  |  | 15 |  |  |  | (15 | ) |  |  | 232 |  |  |  | 4 |  |  |  | 228 |
Other commercial loans |  |  | 1,023 |  |  |  | (434 | ) |  |  | 11 |  |  |  | (207 | ) |  |  | 393 |  |  |  | 13 |  |  |  | 380 |
Other agricultural loans |  |  | 558 |  |  |  | - |  |  |  | - |  |  |  | 801 |  |  |  | 1,359 |  |  |  | - |  |  |  | 1,359 |
State and political subdivision loans |  |  | 281 |  |  |  | - |  |  |  | - |  |  |  | 44 |  |  |  | 325 |  |  |  | - |  |  |  | 325 |
Unallocated |  |  | 771 |  |  |  | - |  |  |  | - |  |  |  | (947 | ) |  |  | (176 | ) |  |  | - |  |  |  | (176 | )
Total |  | $ | 17,304 |  |  | $ | (464 | ) |  | $ | 26 |  |  | $ | 1,425 |  |  | $ | 18,291 |  |  | $ | 107 |  |  | $ | 18,184 |
|  | For the nine months ended September 30, 2021 |
|  | Balance at December 31, 2020 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at September 30, 2021 |  |  | Individually evaluated for impairment |  |  | Collectively evaluated for impairment |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,174 |  |  | $ | - |  |  | $ | - |  |  | $ | 16 |  |  | $ | 1,190 |  |  | $ | 16 |  |  | $ | 1,174 |
Commercial |  |  | 6,216 |  |  |  | - |  |  |  | 89 |  |  |  | 1,373 |  |  |  | 7,678 |  |  |  | 97 |  |  |  | 7,581 |
Agricultural |  |  | 4,953 |  |  |  | - |  |  |  | - |  |  |  | (207 | ) |  |  | 4,746 |  |  |  | 12 |  |  |  | 4,734 |
Construction |  |  | 122 |  |  |  | - |  |  |  | - |  |  |  | 416 |  |  |  | 538 |  |  |  | - |  |  |  | 538 |
Consumer |  |  | 321 |  |  |  | (16 | ) |  |  | 16 |  |  |  | (3 | ) |  |  | 318 |  |  |  | - |  |  |  | 318 |
Other commercial loans |  |  | 1,226 |  |  |  | (133 | ) |  |  | 13 |  |  |  | 25 |  |  |  | 1,131 |  |  |  | 35 |  |  |  | 1,096 |
Other agricultural loans |  |  | 864 |  |  |  | - |  |  |  | - |  |  |  | (416 | ) |  |  | 448 |  |  |  | 109 |  |  |  | 339 |
State and political subdivision loans |  |  | 479 |  |  |  | - |  |  |  | - |  |  |  | (183 | ) |  |  | 296 |  |  |  | - |  |  |  | 296 |
Unallocated |  |  | 460 |  |  |  | - |  |  |  | - |  |  |  | 529 |  |  |  | 989 |  |  |  | - |  |  |  | 989 |
Total |  | $ | 15,815 |  |  | $ | (149 | ) |  | $ | 118 |  |  | $ | 1,550 |  |  | $ | 17,334 |  |  | $ | 269 |  |  | $ | 17,065 |

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