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v3.23.2

Summary of Significant Accounting Policies (Tables) | 6 Months Ended
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Jun. 30, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract] |
Schedule of Changes Made to Loan Segments and Allowance for Credit Losses Upon Adoption of ASC 326 | The below table shows the changes made to loan segments and the allowance for credit losses upon the adoption of ASC 326 as of January 1, 2023.
(In Thousands) |  | December 31, 2022 Statement Balance |  |  | Segment portfolio reclassifications |  |  | December 31, 2022 after reclassifications |
Loans: |  |  |  |  |  |  |  |  |
Agriculture and farmland |  | $ | 15,591 |  |  | $ | 40,155 |  |  | $ | 55,746 |
Construction |  |  | — |  |  |  | 57,713 |  |  |  | 57,713 |
Commercial & industrial |  |  | 103,874 |  |  |  | 881 |  |  |  | 104,755 |
Paycheck Protection Program |  |  | 881 |  |  |  | (881 | ) |  |  | — |
Commercial real estate |  |  | 540,914 |  |  |  | (540,914 | ) |  |  | — |
Multifamily |  |  | — |  |  |  | 105,390 |  |  |  | 105,390 |
Owner occupied |  |  | — |  |  |  | 139,554 |  |  |  | 139,554 |
Non-owner occupied |  |  | — |  |  |  | 245,274 |  |  |  | 245,274 |
Residential real estate |  |  | 250,832 |  |  |  | (250,832 | ) |  |  | — |
First liens |  |  | — |  |  |  | 168,084 |  |  |  | 168,084 |
Second liens and lines of credit |  |  | — |  |  |  | 35,576 |  |  |  | 35,576 |
Municipal |  |  | 5,466 |  |  |  | — |  |  |  | 5,466 |
Consumer and other |  |  | 10,057 |  |  |  | — |  |  |  | 10,057 |
Total |  |  | 927,615 |  |  |  | — |  |  |  | 927,615 |
Deferred Costs |  |  | 256 |  |  |  | — |  |  |  | 256 |
Total |  | $ | 927,871 |  |  | $ | — |  |  | $ | 927,871 |
Allowance: |  |  |  |  |  |  |  |  |
Agriculture and farmland |  | $ | 33 |  |  | $ | 246 |  |  | $ | 279 |
Construction |  |  | — |  |  |  | 274 |  |  |  | 274 |
Commercial & industrial |  |  | 583 |  |  |  | — |  |  |  | 583 |
Paycheck Protection Program |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | 2,462 |  |  |  | (2,462 | ) |  |  | — |
Multifamily |  |  | — |  |  |  | 480 |  |  |  | 480 |
Owner occupied |  |  | — |  |  |  | 635 |  |  |  | 635 |
Non-owner occupied |  |  | — |  |  |  | 1,116 |  |  |  | 1,116 |
Residential real estate |  |  | 1,536 |  |  |  | (1,536 | ) |  |  | — |
First liens |  |  | — |  |  |  | 1,029 |  |  |  | 1,029 |
Second liens and lines of credit |  |  | — |  |  |  | 218 |  |  |  | 218 |
Municipal |  |  | 12 |  |  |  | — |  |  |  | 12 |
Consumer and other |  |  | 40 |  |  |  | — |  |  |  | 40 |
Total |  | $ | 4,666 |  |  | $ | — |  |  | $ | 4,666 |
Summary of Portfolio Segments and Measures Allowance for Credit Losses | The Company has identified the following portfolio segments and measures the allowance for credit losses using the following methods:
Portfolio Segment | Measurement Method
Agriculture and farmland | Remaining life
Construction | Discounted cash flow
Commercial & industrial | Discounted cash flow
Commercial real estate |
Multifamily | Discounted cash flow
Owner occupied | Discounted cash flow
Non-owner occupied | Discounted cash flow
Residential real estate |
First liens | Discounted cash flow
Second liens and lines of credit | Discounted cash flow
Municipal | Remaining life
Consumer | Remaining life

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