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v3.23.1

Loans (Tables) | 3 Months Ended
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Mar. 31, 2023
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 credit losses - loans as of March 31, 2023 and December 31, 2022 (in thousands):
|  | March 31, 2023 |  |  | December 31, 2022 |
Real estate loans: |  |  |  |  |  |
Residential |  | $ | 212,793 |  |  | $ | 210,213 |
Commercial |  |  | 878,972 |  |  |  | 876,569 |
Agricultural |  |  | 312,793 |  |  |  | 313,614 |
Construction |  |  | 75,745 |  |  |  | 80,691 |
Consumer |  |  | 87,101 |  |  |  | 86,650 |
Other commercial loans |  |  | 64,133 |  |  |  | 63,222 |
Other agricultural loans |  |  | 32,052 |  |  |  | 34,832 |
State and political subdivision loans |  |  | 59,886 |  |  |  | 59,208 |
Total |  |  | 1,723,475 |  |  |  | 1,724,999 |
Allowance for credit losses - loans |  |  | 15,250 |  |  |  | 18,552 |
Net loans |  | $ | 1,708,225 |  |  | $ | 1,706,447 |
Components of the Allowance for Credit Losses | The following table presents the components of the allowance for credit losses as of March 31, 2023 (in thousands):
|  | March 31, 2023 |
Allowance for Credit Losses – Loans |  | $ | 15,250 |
Allowance for Credit Losses - Off-Balance Sheet Credit Exposure |  |  | 1,229 |
Total allowance for credit losses |  | $ | 16,479 |
The following table presents the components of the allowance for credit losses as of December 31, 2022 (in thousands):
|  | December 31, 2022 |
Allowance for loan Losses |  | $ | 18,552 |
Reserve for unfunded commitments |  |  | 165 |
Total allowance for credit losses |  | $ | 18,717 |
Activity in Allowance for Credit Losses | The following table presents the activity in the allowance for credit losses for the three months ended March 31, 2023 (in thousands):
|  | Allowance for Credit Losses - Loans |  |  | Allowance for Credit Losses - Off-Balance Sheet credit Exposure |  |  | Total |
Balance at December 31, 2022 |  | $ | 18,552 |  |  | $ | 165 |  |  | $ | 18,717 |
Impact of adopting CECL |  |  | (3,300 | ) |  |  | 1,064 |  |  |  | (2,236 | )
Loans charge-off |  |  | (7 | ) |  |  | - |  |  |  | (7 | )
Recoveries of loans previously charged-off |  |  | 5 |  |  |  | - |  |  |  | 5 |
Net loans charged-off |  |  | (2 | ) |  |  | - |  |  |  | (2 | )
Provision for credit losses |  |  | - |  |  |  | - |  |  |  | - |
Balance at March 31, 2023 |  | $ | 15,250 |  |  | $ | 1,229 |  |  | $ | 16,479 |
The following table presents the activity in the allowance for credit losses for the three months ended March 31, 2022 (in thousands):
|  | Allowance for Loan Losses - Loans |  |  | Reserve for unfunded commitments |  |  | Total |
Balance at December 31, 2021 |  | $ | 17,304 |  |  | $ | 165 |  |  | $ | 17,469 |
Loans charge-off |  |  | (5 | ) |  |  | - |  |  |  | (5 | )
Recoveries of loans previously charged-off |  |  | 7 |  |  |  | - |  |  |  | 7 |
Net loans charged-off |  |  | 2 |  |  |  | - |  |  |  | 2 |
Provision for credit losses |  |  | 250 |  |  |  | - |  |  |  | 250 |
Balance at March 31, 2022 |  | $ | 17,556 |  |  | $ | 165 |  |  | $ | 17,721 |
Activity of Allowance for Credit Losses - Loans by Portfolio Segment | The following table presents the activity in the allowance for credit losses – loans, by portfolio segment, for the three months ended March 31, 2023.
|  | For the three months ended March 31, 2023 |
|  | Balance at December 31, 2022 |  |  | Impact of adopting CECL |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at March 31, 2023 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,056 |  |  | $ | 79 |  |  | $ | - |  |  | $ | - |  |  | $ | 60 |  |  | $ | 1,195 |
Commercial |  |  | 10,120 |  |  |  | (3,070 | ) |  |  | - |  |  |  | - |  |  |  | (303 | ) |  |  | 6,747 |
Agricultural |  |  | 4,589 |  |  |  | (1,145 | ) |  |  | - |  |  |  | - |  |  |  | (35 | ) |  |  | 3,409 |
Construction |  |  | 801 |  |  |  | (103 | ) |  |  | - |  |  |  | - |  |  |  | 153 |  |  |  | 851 |
Consumer |  |  | 135 |  |  |  | 1,040 |  |  |  | (7 | ) |  |  | 4 |  |  |  | 48 |  |  |  | 1,220 |
Other commercial loans |  |  | 1,040 |  |  |  | (328 | ) |  |  | - |  |  |  | 1 |  |  |  | (1 | ) |  |  | 712 |
Other agricultural loans |  |  | 489 |  |  |  | (219 | ) |  |  | - |  |  |  | - |  |  |  | (20 | ) |  |  | 250 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 322 |  |  |  | (280 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 42 |
Unallocated |  |  | - |  |  |  | 726 |  |  |  | - |  |  |  | - |  |  |  | 98 |  |  |  | 824 |
Total |  | $ | 18,552 |  |  | $ | (3,300 | ) |  | $ | (7 | ) |  | $ | 5 |  |  | $ | - |  |  | $ | 15,250 |
The following table presents the activity in the allowance for loan losses, by portfolio segment, for the three months ended March 31, 2022.
|  | For the three months ended March 31, 2022 |
|  | Balance at December 31, 2021 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Balance at March 31, 2022 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,147 |  |  | $ | - |  |  | $ | - |  |  | $ | (77 | ) |  | $ | 1,070 |
Commercial |  |  | 8,099 |  |  |  | - |  |  |  | - |  |  |  | 295 |  |  |  | 8,394 |
Agricultural |  |  | 4,729 |  |  |  | - |  |  |  | - |  |  |  | (213 | ) |  |  | 4,516 |
Construction |  |  | 434 |  |  |  | - |  |  |  | - |  |  |  | 63 |  |  |  | 497 |
Consumer |  |  | 262 |  |  |  | (5 | ) |  |  | 5 |  |  |  | (52 | ) |  |  | 210 |
Other commercial loans |  |  | 1,023 |  |  |  | - |  |  |  | 2 |  |  |  | 355 |  |  |  | 1,380 |
Other agricultural loans |  |  | 558 |  |  |  | - |  |  |  | - |  |  |  | (7 | ) |  |  | 551 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 281 |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | 285 |
Unallocated |  |  | 771 |  |  |  | - |  |  |  | - |  |  |  | (118 | ) |  |  | 653 |
Total |  | $ | 17,304 |  |  | $ | (5 | ) |  | $ | 7 |  |  | $ | 250 |  |  | $ | 17,556 |
Allowance for Credit Losses After Evaluation for Impairment | The following table presents the allowance for credit losses – loans and amortized cost basis of loans under CECL methodology as of March 31, 2023:
|  | Allowance for Credit Losses – Loans |  |  |  |  |  | Loans |  |  |  |
March 31, 2023 |  | Collectively evaluated |  |  | Individually evaluated |  |  | Total Allowance for Credit Losses - Loans |  |  | Collectively evaluated |  |  | Individually evaluated |  |  | Total Loans |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,169 |  |  | $ | 26 |  |  | $ | 1,195 |  |  | $ | 212,535 |  |  | $ | 258 |  |  | $ | 212,793 |
Commercial |  |  | 6,576 |  |  |  | 171 |  |  |  | 6,747 |  |  |  | 872,802 |  |  |  | 6,170 |  |  |  | 878,972 |
Agricultural |  |  | 3,385 |  |  |  | 24 |  |  |  | 3,409 |  |  |  | 308,476 |  |  |  | 4,317 |  |  |  | 312,793 |
Construction |  |  | 594 |  |  |  | 257 |  |  |  | 851 |  |  |  | 73,388 |  |  |  | 2,357 |  |  |  | 75,745 |
Consumer |  |  | 1,216 |  |  |  | 4 |  |  |  | 1,220 |  |  |  | 87,097 |  |  |  | 4 |  |  |  | 87,101 |
Other commercial loans |  |  | 705 |  |  |  | 7 |  |  |  | 712 |  |  |  | 62,453 |  |  |  | 1,680 |  |  |  | 64,133 |
Other agricultural loans |  |  | 250 |  |  |  | - |  |  |  | 250 |  |  |  | 31,719 |  |  |  | 333 |  |  |  | 32,052 |
State and political subdivision loans |  |  | 42 |  |  |  | - |  |  |  | 42 |  |  |  | 59,886 |  |  |  | - |  |  |  | 59,886 |
Unallocated |  |  | 824 |  |  |  | - |  |  |  | 824 |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 14,761 |  |  | $ | 489 |  |  | $ | 15,250 |  |  | $ | 1,708,356 |  |  | $ | 15,119 |  |  | $ | 1,723,475 |
The following table presents loans and their related allowance for loan losses, by portfolio segment, as of December 31, 2022 (in thousands):
|  | Allowance for loan losses |  |  | Loans |
|  | Collectively evaluated for impairment |  |  | Individually evaluated for impairment |  |  | Total allowance for loan losses |  |  | Collectively evaluated for impairment |  |  | Individually evaluated for impairment |  |  | Loans acquired with deteriorated credit quality |  |  | Total Loans |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 4 |  |  | $ | 1,052 |  |  | $ | 1,056 |  |  | $ | 209,869 |  |  | $ | 335 |  |  | $ | 9 |  |  | $ | 210,213 |
Commercial |  |  | 57 |  |  |  | 10,063 |  |  |  | 10,120 |  |  |  | 869,038 |  |  |  | 5,675 |  |  |  | 1,856 |  |  |  | 876,569 |
Agricultural |  |  | 24 |  |  |  | 4,565 |  |  |  | 4,589 |  |  |  | 306,793 |  |  |  | 5,380 |  |  |  | 1,441 |  |  |  | 313,614 |
Construction |  |  | - |  |  |  | 801 |  |  |  | 801 |  |  |  | 80,691 |  |  |  | - |  |  |  | - |  |  |  | 80,691 |
Consumer |  |  | 4 |  |  |  | 131 |  |  |  | 135 |  |  |  | 86,646 |  |  |  | 4 |  |  |  | - |  |  |  | 86,650 |
Other commercial loans |  |  | 13 |  |  |  | 1,027 |  |  |  | 1,040 |  |  |  | 63,120 |  |  |  | 102 |  |  |  | - |  |  |  | 63,222 |
Other agricultural loans |  |  | - |  |  |  | 489 |  |  |  | 489 |  |  |  | 34,359 |  |  |  | 473 |  |  |  | - |  |  |  | 34,832 |
State and political subdivision loans |  |  | - |  |  |  | 322 |  |  |  | 322 |  |  |  | 59,208 |  |  |  | - |  |  |  | - |  |  |  | 59,208 |
Total |  | $ | 102 |  |  | $ | 18,450 |  |  | $ | 18,552 |  |  | $ | 1,709,724 |  |  | $ | 11,969 |  |  | $ | 3,306 |  |  | $ | 1,724,999 |
Loan Receivables on Nonaccrual Status | The following table reflects the non-performing loan receivables, as well as those on non-accrual status as of March 31, 2023 and December 31, 2022, respectively. The balances are presented by class of loan receivable (in thousands):
|  | March 31, 2023 |  |  | December 31, 2022 |
|  | Nonaccrual With a related allowance |  |  | Nonaccrual Without a related allowance |  |  | 90 days or greater past due and accruing |  |  | Total non-performing loans |  |  | Nonaccrual |  |  | 90 days or greater past due and accruing |  |  | Total non-performing loans |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 37 |  |  | $ | 448 |  |  | $ | 7 |  |  | $ | 492 |  |  | $ | 562 |  |  | $ | - |  |  | $ | 562 |
Home Equity |  |  | - |  |  |  | 29 |  |  |  | - |  |  |  | 29 |  |  |  | 29 |  |  |  | - |  |  |  | 29 |
Commercial |  |  | 356 |  |  |  | 2,067 |  |  |  | 6 |  |  |  | 2,429 |  |  |  | 2,778 |  |  |  | - |  |  |  | 2,778 |
Agricultural |  |  | 188 |  |  |  | 2,881 |  |  |  | - |  |  |  | 3,069 |  |  |  | 3,222 |  |  |  | - |  |  |  | 3,222 |
Construction |  |  | 2,357 |  |  |  | - |  |  |  | - |  |  |  | 2,357 |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7 |  |  |  | 7 |
Other commercial loans |  |  | 34 |  |  |  | 1,674 |  |  |  | 35 |  |  |  | 1,743 |  |  |  | 62 |  |  |  | - |  |  |  | 62 |
Other agricultural loans |  |  | - |  |  |  | 333 |  |  |  | - |  |  |  | 333 |  |  |  | 285 |  |  |  | - |  |  |  | 285 |
State and political subdivision |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 2,972 |  |  | $ | 7,432 |  |  | $ | 48 |  |  | $ | 10,452 |  |  | $ | 6,938 |  |  | $ | 7 |  |  | $ | 6,945 |
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans and Leases | The following table presents, by class of loans and leases, the amortized cost basis of collateral-dependent nonaccrual loans and leases and type of collateral as of March 31, 2023 and December 31, 2022 (in thousands):
|  | March 31, 2023 |
|  | Real Estate |  |  | Other |  |  | None |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 448 |  |  | $ | - |  |  | $ | - |  |  | $ | 448 |
Home Equity |  |  | 66 |  |  |  | - |  |  |  | - |  |  |  | 66 |
Commercial |  |  | 2,423 |  |  |  | - |  |  |  | - |  |  |  | 2,423 |
Agricultural |  |  | 3,069 |  |  |  | - |  |  |  | - |  |  |  | 3,069 |
Construction |  |  | 2,357 |  |  |  | - |  |  |  | - |  |  |  | 2,357 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | - |  |  |  | 1,708 |  |  |  | - |  |  |  | 1,708 |
Other agricultural loans |  |  | - |  |  |  | 333 |  |  |  | - |  |  |  | 333 |
State and political subdivision |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 8,363 |  |  | $ | 2,041 |  |  |  | - |  |  | $ | 10,404 |
|  | December 31, 2022 |
|  | Real Estate |  |  | Other |  |  | None |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 562 |  |  | $ | - |  |  | $ | - |  |  | $ | 562 |
Home Equity |  |  | 29 |  |  |  | - |  |  |  | - |  |  |  | 29 |
Commercial |  |  | 2,778 |  |  |  | - |  |  |  | - |  |  |  | 2,778 |
Agricultural |  |  | 3,222 |  |  |  | - |  |  |  | - |  |  |  | 3,222 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other commercial loans |  |  | - |  |  |  | 62 |  |  |  | - |  |  |  | 62 |
Other agricultural loans |  |  | - |  |  |  | 285 |  |  |  | - |  |  |  | 285 |
State and political subdivision |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 6,591 |  |  | $ | 347 |  |  | $ | - |  |  | $ | 6,938 |
Financing Receivable Credit Exposures by Internally Assigned Grades, by Origination Year | The following tables represent credit exposures by internally assigned grades, by origination year as of March 31, 2023 (in thousands):
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  | Revolving |  |  |  |
|  |  |  |  | Loans |  |  | Loans |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Amortized |  |  | Converted |  |  |  |
December 31, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | to Term |  |  | Total |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 18,067 |  |  | $ | 250,390 |  |  | $ | 166,134 |  |  | $ | 106,848 |  |  | $ | 72,432 |  |  | $ | 208,583 |  |  | $ | 24,312 |  |  | $ | 1,206 |  |  | $ | 847,972 |
Special Mention |  |  | - |  |  |  | 8,864 |  |  |  | - |  |  |  | 337 |  |  |  | 6,746 |  |  |  | 8,295 |  |  |  | 276 |  |  |  | - |  |  |  | 24,518 |
Substandard |  |  | - |  |  |  | 269 |  |  |  | 75 |  |  |  | 195 |  |  |  | 215 |  |  |  | 5,129 |  |  |  | 590 |  |  |  | 9 |  |  |  | 6,482 |
Total |  | $ | 18,067 |  |  | $ | 259,523 |  |  | $ | 166,209 |  |  | $ | 107,380 |  |  | $ | 79,393 |  |  | $ | 222,007 |  |  | $ | 25,178 |  |  | $ | 1,215 |  |  | $ | 878,972 |
Current period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Agricultural real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 6,208 |  |  | $ | 49,878 |  |  | $ | 31,817 |  |  | $ | 33,894 |  |  | $ | 27,686 |  |  | $ | 132,206 |  |  | $ | 11,936 |  |  | $ | 1,345 |  |  | $ | 294,970 |
Special Mention |  |  | - |  |  |  | 3,061 |  |  |  | 1,430 |  |  |  | - |  |  |  | - |  |  |  | 6,938 |  |  |  | 70 |  |  |  | 3 |  |  |  | 11,502 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 106 |  |  |  | 5,888 |  |  |  | 95 |  |  |  | 232 |  |  |  | 6,321 |
Total |  | $ | 6,208 |  |  | $ | 52,939 |  |  | $ | 33,247 |  |  | $ | 33,894 |  |  | $ | 27,792 |  |  | $ | 145,032 |  |  | $ | 12,101 |  |  | $ | 1,580 |  |  | $ | 312,793 |
Current period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 3,320 |  |  | $ | 42,270 |  |  | $ | 23,685 |  |  | $ | 780 |  |  | $ | - |  |  | $ | - |  |  | $ | 83 |  |  | $ | - |  |  | $ | 70,138 |
Special Mention |  |  | 567 |  |  |  | 729 |  |  |  | 539 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,415 |  |  |  | - |  |  |  | 3,250 |
Substandard |  |  | - |  |  |  | - |  |  |  | 2,357 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,357 |
Total |  | $ | 3,887 |  |  | $ | 42,999 |  |  | $ | 26,581 |  |  | $ | 780 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,498 |  |  | $ | - |  |  | $ | 75,745 |
Current period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Other commercial loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 2,139 |  |  | $ | 6,336 |  |  | $ | 9,123 |  |  | $ | 5,208 |  |  | $ | 6,459 |  |  | $ | 5,446 |  |  | $ | 26,635 |  |  | $ | 118 |  |  | $ | 61,464 |
Special Mention |  |  | - |  |  |  | 93 |  |  |  | 233 |  |  |  | - |  |  |  | 105 |  |  |  | 62 |  |  |  | 128 |  |  |  | 40 |  |  |  | 661 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 198 |  |  |  | 1,498 |  |  |  | 284 |  |  |  | - |  |  |  | 1,980 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 28 |  |  |  | 28 |
Total |  | $ | 2,139 |  |  | $ | 6,429 |  |  | $ | 9,356 |  |  | $ | 5,208 |  |  | $ | 6,762 |  |  | $ | 7,006 |  |  | $ | 27,047 |  |  | $ | 186 |  |  | $ | 64,133 |
Current period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Other agricultural loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,710 |  |  | $ | 2,000 |  |  | $ | 8,423 |  |  | $ | 1,401 |  |  | $ | 1,875 |  |  | $ | 670 |  |  | $ | 13,979 |  |  | $ | - |  |  | $ | 30,058 |
Special Mention |  |  | - |  |  |  | 552 |  |  |  | 35 |  |  |  | 51 |  |  |  | 10 |  |  |  | 67 |  |  |  | 478 |  |  |  | - |  |  |  | 1,193 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9 |  |  |  | 420 |  |  |  | 135 |  |  |  | 237 |  |  |  | 801 |
Total |  | $ | 1,710 |  |  | $ | 2,552 |  |  | $ | 8,458 |  |  | $ | 1,452 |  |  | $ | 1,894 |  |  | $ | 1,157 |  |  | $ | 14,592 |  |  | $ | 237 |  |  | $ | 32,052 |
Current period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
State and political subdivision loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | 16,490 |  |  | $ | 12,271 |  |  | $ | 4,607 |  |  | $ | 7 |  |  | $ | 26,511 |  |  | $ | - |  |  | $ | - |  |  | $ | 59,886 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | - |  |  | $ | 16,490 |  |  | $ | 12,271 |  |  | $ | 4,607 |  |  | $ | 7 |  |  | $ | 26,511 |  |  | $ | - |  |  | $ | - |  |  | $ | 59,886 |
Current period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 31,444 |  |  | $ | 367,364 |  |  | $ | 251,453 |  |  | $ | 152,738 |  |  | $ | 108,459 |  |  | $ | 373,416 |  |  | $ | 76,945 |  |  | $ | 2,669 |  |  | $ | 1,364,488 |
Special Mention |  |  | 567 |  |  |  | 13,299 |  |  |  | 2,237 |  |  |  | 388 |  |  |  | 6,861 |  |  |  | 15,362 |  |  |  | 2,367 |  |  |  | 43 |  |  |  | 41,124 |
Substandard |  |  | - |  |  |  | 269 |  |  |  | 2,432 |  |  |  | 195 |  |  |  | 528 |  |  |  | 12,935 |  |  |  | 1,104 |  |  |  | 478 |  |  |  | 17,941 |
Doubtful |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 28 |  |  |  | 28 |
Total |  | $ | 32,011 |  |  | $ | 380,932 |  |  | $ | 256,122 |  |  | $ | 153,321 |  |  | $ | 115,848 |  |  | $ | 401,713 |  |  | $ | 80,416 |  |  | $ | 3,218 |  |  | $ | 1,423,581 |
Information presented in the table above is not required for periods prior to adoption of CECL. The following table presents the most comparable information for the prior period, internal credit risk ratings for the indicated loan class segments as of December 31, 2022.
December 31, 2022 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Loss |  |  | Ending Balance |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 842,912 |  |  | $ | 28,047 |  |  | $ | 5,610 |  |  | $ | - |  |  | $ | - |  |  | $ | 876,569 |
Agricultural |  |  | 295,443 |  |  |  | 11,960 |  |  |  | 6,211 |  |  |  | - |  |  |  | - |  |  |  | 313,614 |
Construction |  |  | 75,703 |  |  |  | 2,642 |  |  |  | 2,346 |  |  |  | - |  |  |  | - |  |  |  | 80,691 |
Other commercial loans |  |  | 59,902 |  |  |  | 2,953 |  |  |  | 337 |  |  |  | 30 |  |  |  | - |  |  |  | 63,222 |
Other agricultural loans |  |  | 32,708 |  |  |  | 1,307 |  |  |  | 817 |  |  |  | - |  |  |  | - |  |  |  | 34,832 |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | 59,208 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 59,208 |
Total |  | $ | 1,365,876 |  |  | $ | 46,909 |  |  | $ | 15,321 |  |  | $ | 30 |  |  | $ | - |  |  | $ | 1,428,136 |
For residential real estate mortgages, home equity and consumer loans, credit quality is monitored based on whether the loan is performing or non-performing, which is typically based on the aging status of the loan and payment activity, unless a specific action, such as bankruptcy, repossession, death or significant delay in payment occurs to raise awareness of a possible credit event. Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days and still accruing. The following table presents the recorded investment in those loan classes based on payment activity, by origination year, as of March 31, 2023 (in thousands):
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  | Revolving |  |  |  |
|  |  |  |  | Loans |  |  | Loans |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Amortized |  |  | Converted |  |  |  |
March 31, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | to Term |  |  | Total |
Mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 3,084 |  |  | $ | 26,017 |  |  | $ | 36,664 |  |  | $ | 21,427 |  |  | $ | 12,856 |  |  | $ | 65,870 |  |  | $ | - |  |  | $ | - |  |  | $ | 165,918 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 485 |  |  |  | - |  |  |  | - |  |  |  | 485 |
Total |  | $ | 3,084 |  |  | $ | 26,017 |  |  | $ | 36,664 |  |  | $ | 21,427 |  |  | $ | 12,856 |  |  | $ | 66,355 |  |  | $ | - |  |  | $ | - |  |  | $ | 166,403 |
Current period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 1 |  |  | $ | - |  |  | $ | - |  |  | $ | 1 |
Home equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 617 |  |  | $ | 3,379 |  |  | $ | 2,146 |  |  | $ | 2,582 |  |  | $ | 2,853 |  |  | $ | 9,640 |  |  | $ | 24,726 |  |  | $ | 418 |  |  | $ | 46,361 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 29 |  |  |  | - |  |  |  | - |  |  |  | 29 |
Total |  | $ | 617 |  |  | $ | 3,379 |  |  | $ | 2,146 |  |  | $ | 2,582 |  |  | $ | 2,853 |  |  | $ | 9,669 |  |  | $ | 24,726 |  |  | $ | 418 |  |  | $ | 46,390 |
Current period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 298 |  |  | $ | 1,271 |  |  | $ | 746 |  |  | $ | 606 |  |  | $ | 639 |  |  | $ | 1,743 |  |  | $ | 81,787 |  |  | $ | 11 |  |  | $ | 87,101 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 298 |  |  | $ | 1,271 |  |  | $ | 746 |  |  | $ | 606 |  |  | $ | 639 |  |  | $ | 1,743 |  |  | $ | 81,787 |  |  | $ | 11 |  |  | $ | 87,101 |
Current period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 6 |  |  | $ | - |  |  | $ | 6 |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 3,999 |  |  | $ | 30,667 |  |  | $ | 39,556 |  |  | $ | 24,615 |  |  | $ | 16,348 |  |  | $ | 77,253 |  |  | $ | 106,513 |  |  | $ | 429 |  |  | $ | 299,380 |
Nonperforming |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 514 |  |  |  | - |  |  |  | - |  |  |  | 514 |
Total |  | $ | 3,999 |  |  | $ | 30,667 |  |  | $ | 39,556 |  |  | $ | 24,615 |  |  | $ | 16,348 |  |  | $ | 77,767 |  |  | $ | 106,513 |  |  | $ | 429 |  |  | $ | 299,894 |
Information presented in the table above is not required for periods prior to adoption of CECL. The following table presents the most comparable information for the prior period, internal credit risk ratings for the indicated loan class segments as of December 31, 2022.
December 31, 2022 |  | Performing |  |  | Non-performing |  |  | PCI |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 161,998 |  |  | $ | 562 |  |  | $ | 9 |  |  | $ | 162,569 |
Home Equity |  |  | 47,615 |  |  |  | 29 |  |  |  | - |  |  |  | 47,644 |
Consumer |  |  | 86,643 |  |  |  | 7 |  |  |  | - |  |  |  | 86,650 |
Total |  | $ | 296,256 |  |  | $ | 598 |  |  | $ | 9 |  |  | $ | 296,863 |
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 March 31, 2023 and December 31, 2022 (in thousands):
March 31, 2023 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans Receivables |  |  | 90 Days or Greater and Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 398 |  |  | $ | 74 |  |  | $ | 252 |  |  | $ | 724 |  |  | $ | 165,679 |  |  | $ | 166,403 |  |  | $ | 7 |
Home Equity |  |  | 50 |  |  |  | 4 |  |  |  | 29 |  |  |  | 83 |  |  |  | 46,307 |  |  |  | 46,390 |  |  |  | - |
Commercial |  |  | 198 |  |  |  | 130 |  |  |  | 1,601 |  |  |  | 1,929 |  |  |  | 877,043 |  |  |  | 878,972 |  |  |  | 6 |
Agricultural |  |  | 59 |  |  |  | - |  |  |  | 1,379 |  |  |  | 1,438 |  |  |  | 311,355 |  |  |  | 312,793 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 75,745 |  |  |  | 75,745 |  |  |  | - |
Consumer |  |  | 124 |  |  |  | - |  |  |  | - |  |  |  | 124 |  |  |  | 86,977 |  |  |  | 87,101 |  |  |  | - |
Other commercial loans |  |  | 65 |  |  |  | 6 |  |  |  | 1,709 |  |  |  | 1,780 |  |  |  | 62,353 |  |  |  | 64,133 |  |  |  | 35 |
Other agricultural loans |  |  | 307 |  |  |  | - |  |  |  | - |  |  |  | 307 |  |  |  | 31,745 |  |  |  | 32,052 |  |  |  | - |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 59,886 |  |  |  | 59,886 |  |  |  | - |
Total |  | $ | 1,201 |  |  | $ | 214 |  |  | $ | 4,970 |  |  | $ | 6,385 |  |  | $ | 1,717,090 |  |  | $ | 1,723,475 |  |  | $ | 48 |
Loans considered non-accrual |  | $ | - |  |  | $ | 80 |  |  | $ | 4,922 |  |  | $ | 5,002 |  |  | $ | 5,402 |  |  | $ | 10,404 |  |  |  |  |
Loans still accruing |  |  | 1,201 |  |  |  | 134 |  |  |  | 48 |  |  |  | 1,383 |  |  |  | 1,711,688 |  |  |  | 1,713,071 |  |  |  |  |
Total |  | $ | 1,201 |  |  | $ | 214 |  |  | $ | 4,970 |  |  | $ | 6,385 |  |  | $ | 1,717,090 |  |  | $ | 1,723,475 |  |  |  |  |
December 31, 2022 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | PCI |  |  | Total Loan Receivables |  |  | 90 Days or Greater and Accruing |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 356 |  |  | $ | 132 |  |  | $ | 229 |  |  | $ | 717 |  |  | $ | 161,843 |  |  | $ | 9 |  |  | $ | 162,569 |  |  | $ | - |
Home Equity |  |  | 48 |  |  |  | 9 |  |  |  | 29 |  |  |  | 86 |  |  |  | 47,558 |  |  |  | - |  |  |  | 47,644 |  |  |  | - |
Commercial |  |  | 1,065 |  |  |  | 115 |  |  |  | 1,788 |  |  |  | 2,968 |  |  |  | 871,745 |  |  |  | 1,856 |  |  |  | 876,569 |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | 1,368 |  |  |  | 1,368 |  |  |  | 310,805 |  |  |  | 1,441 |  |  |  | 313,614 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 80,691 |  |  |  | - |  |  |  | 80,691 |  |  |  | - |
Consumer |  |  | 147 |  |  |  | - |  |  |  | 7 |  |  |  | 154 |  |  |  | 86,496 |  |  |  | - |  |  |  | 86,650 |  |  |  | 7 |
Other commercial loans |  |  | 1,660 |  |  |  | 35 |  |  |  | 32 |  |  |  | 1,727 |  |  |  | 61,495 |  |  |  | - |  |  |  | 63,222 |  |  |  | - |
Other agricultural loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 34,832 |  |  |  | - |  |  |  | 34,832 |  |  |  | - |
State and political |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
subdivision loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 59,208 |  |  |  | - |  |  |  | 59,208 |  |  |  | - |
Total |  | $ | 3,276 |  |  | $ | 291 |  |  | $ | 3,453 |  |  | $ | 7,020 |  |  | $ | 1,714,673 |  |  | $ | 3,306 |  |  | $ | 1,724,999 |  |  | $ | 7 |
Loans considered non-accrual |  | $ | 46 |  |  | $ | 76 |  |  | $ | 3,446 |  |  | $ | 3,568 |  |  | $ | 3,370 |  |  | $ | - |  |  | $ | 6,938 |  |  |  |  |
Loans still accruing |  |  | 3,230 |  |  |  | 215 |  |  |  | 7 |  |  |  | 3,452 |  |  |  | 1,711,303 |  |  |  | 3,306 |  |  |  | 1,718,061 |  |  |  |  |
Total |  | $ | 3,276 |  |  | $ | 291 |  |  | $ | 3,453 |  |  | $ | 7,020 |  |  | $ | 1,714,673 |  |  | $ | 3,306 |  |  | $ | 1,724,999 |  |  |  |  |
Modifications to Borrowers Experiencing Financial Difficulty | The following table shows, the amortized cost basis by class of loans receivable, information regarding accruing and nonaccrual modified loans to borrowers experiencing financial difficulty during the three months ended March 31, 2023 (dollars in thousands):
|  | Number of loans |  |  | Amortized Cost Basis |  |  | % of Total Class of Financing Receivable |
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty |
Real estate loans: |  |  |  |  |  |  |
Mortgages |  |  | 1 |  |  | $ | 131 |  |  |  | 0.08 | %
Commercial |  |  | 4 |  |  |  | 1,759 |  |  |  | 0.20 | %
Consumer |  |  | 1 |  |  |  | 4 |  |  |  | 0.00 | %
Total |  |  | 6 |  |  | $ | 1,894 |  |  |  |  |
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty |
Real estate loans: |  |  |  |  |  |  |  |  |
Commercial |  |  | 1 |  |  | $ | 97 |  |  |  | 0.01 | %
Total |  |  | 1 |  |  | $ | 97 |  |  |  |  |
The following table shows, by class of loans receivable, information regarding the financial effect on accruing and nonaccrual modified loans to borrowers experiencing financial difficulty during the three months ended March 31, 2023:
Term Extension
Loan Type |  | Number of loans |  | Financial Effect
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty |  |
Real estate loans: |  |  |  |
Mortgages |  |  | 1 |  | Extended the loan maturity 4 months
Commercial |  |  | 4 |  | Extended the weighted average loan maturity 24 months
Consumer |  |  | 1 |  | Extended the loan maturity 24 months
Total |  |  | 6 |  |
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty |  |
Real estate loans: |  |  |  |  |
Commercial |  |  | 1 |  | Extended the loan maturity 6 months
Total |  |  | 1 |  |
There were no accruing or nonaccrual modified loans to borrowers experiencing financial difficulty for which there were payment defaults after the modification date for the three months ended March 31, 2023. The following presents, by class of loans, the amortized cost and payment status of accruing and nonaccrual modified loans to borrowers experiencing financial difficulty at March 31, 2023 (in thousands):
|  |  |  |  | 30-89 Days |  |  | 90 Days |  |  |  |
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty |  | Current |  |  | Past Due |  |  | Or Greater |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  | $ | 131 |  |  | $ | - |  |  | $ | - |  |  | $ | 131 |
Commercial |  |  | 1,759 |  |  |  | - |  |  |  | - |  |  |  | 1,759 |
Consumer |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | 4 |
Total |  | $ | 1,894 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,894 |
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 97 |  |  |  | - |  |  |  | - |  |  | $ | 97 |
Total |  | $ | 97 |  |  | $ | - |  |  | $ | - |  |  | $ | 97 |

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