XML 34 R25.htm IDEA: XBRL DOCUMENT
v3.23.2

Allowance for Credit Losses (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Allowance for Credit Loss [Abstract] |
Summary of Allowance for Credit Losses by Loan Segment | The following tables summarizes the activity in the allowance for credit losses by loan segment for the three and six months ended June 30, 2023.
|  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision for credit losses |  |  | Ending balance |
(In Thousands) |  | For the Three Months Ended June 30, 2023 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agriculture and farmland |  | $ | 208 |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | 209 |
Construction |  |  | 813 |  |  |  | — |  |  |  | — |  |  |  | (85 | ) |  |  | 728 |
Commercial & industrial |  |  | 930 |  |  |  | — |  |  |  | — |  |  |  | (201 | ) |  |  | 729 |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multifamily |  |  | 730 |  |  |  | — |  |  |  | — |  |  |  | (57 | ) |  |  | 673 |
Owner occupied |  |  | 1,593 |  |  |  | — |  |  |  | — |  |  |  | (34 | ) |  |  | 1,559 |
Non-owner occupied |  |  | 4,315 |  |  |  | — |  |  |  | 12 |  |  |  | 23 |  |  |  | 4,350 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First liens |  |  | 1,508 |  |  |  | — |  |  |  | 27 |  |  |  | (138 | ) |  |  | 1,397 |
Second liens and lines of credit |  |  | 402 |  |  |  | — |  |  |  | 58 |  |  |  | (77 | ) |  |  | 383 |
Municipal |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7 |
Consumer |  |  | 20 |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | 22 |
Unallocated |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 171 |  |  |  | 171 |
Total |  | $ | 10,526 |  |  | $ | — |  |  | $ | 97 |  |  | $ | (395 | ) |  | $ | 10,228 |
|  | Beginning balance |  |  | Impact of adopting ASC 326 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision for credit losses |  |  | Ending balance |
(In Thousands) |  | For the Six Months Ended June 30, 2023 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agriculture and farmland |  | $ | 279 |  |  | $ | (190 | ) |  | $ | — |  |  | $ | — |  |  | $ | 120 |  |  | $ | 209 |
Construction |  |  | 274 |  |  |  | 513 |  |  |  | — |  |  |  | — |  |  |  | (59 | ) |  |  | 728 |
Commercial & industrial |  |  | 583 |  |  |  | 283 |  |  |  | — |  |  |  | — |  |  |  | (137 | ) |  |  | 729 |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multifamily |  |  | 480 |  |  |  | 340 |  |  |  | — |  |  |  | — |  |  |  | (147 | ) |  |  | 673 |
Owner occupied |  |  | 635 |  |  |  | 760 |  |  |  | — |  |  |  | — |  |  |  | 164 |  |  |  | 1,559 |
Non-owner occupied |  |  | 1,116 |  |  |  | 3,195 |  |  |  | — |  |  |  | 12 |  |  |  | 27 |  |  |  | 4,350 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First liens |  |  | 1,029 |  |  |  | 635 |  |  |  | — |  |  |  | 28 |  |  |  | (295 | ) |  |  | 1,397 |
Second liens and lines of credit |  |  | 218 |  |  |  | 140 |  |  |  | — |  |  |  | 59 |  |  |  | (34 | ) |  |  | 383 |
Municipal |  |  | 12 |  |  |  | (2 | ) |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | 7 |
Consumer |  |  | 40 |  |  |  | (19 | ) |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 22 |
Unallocated |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 171 |  |  |  | 171 |
Total |  | $ | 4,666 |  |  | $ | 5,655 |  |  | $ | — |  |  | $ | 99 |  |  | $ | (192 | ) |  | $ | 10,228 |
Summary of Amortized Cost Basis of Nonaccrual Loans and Loans Past due Over 89 Days Still Accruing | The following table presents the amortized cost basis of nonaccrual loans and loans past due over 89 days still accruing by segments of the loan portfolio:
|  | As of June 30, 2023 |
(In Thousands) |  | Nonaccrual with No Allowance for Credit Loss |  |  | Nonaccrual with a related Allowance for Credit Loss |  |  | Loans past due over 89 days still accruing |
Agriculture and farmland |  | $ | 505 |  |  | $ | — |  |  | $ | — |
Construction |  |  | — |  |  |  | — |  |  |  | — |
Commercial & industrial |  |  | 14 |  |  |  | — |  |  |  | 51 |
Commercial real estate |  |  |  |  |  |  |  |  |
Multifamily |  |  | — |  |  |  | — |  |  |  | — |
Owner occupied |  |  | — |  |  |  | — |  |  |  | — |
Non-owner occupied |  |  | 433 |  |  |  | — |  |  |  | — |
Residential real estate |  |  |  |  |  |  |  |  |
First liens |  |  | 1,246 |  |  |  | — |  |  |  | 244 |
Second liens and lines of credit |  |  | 44 |  |  |  | — |  |  |  | 98 |
Municipal |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | 51 |  |  |  | — |  |  |  | — |
Total |  | $ | 2,293 |  |  | $ | — |  |  | $ | 393 |
Summary of Aging Analysis of the Recorded Investment of Past-Due Loans | The following table presents an aging analysis of the recorded investment of past due loans at June 30, 2023.
|  | June 30, 2023 |
(In Thousands) |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans |
Agriculture and farmland |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 50,552 |  |  | $ | 50,552 |
Construction |  |  | 94 |  |  |  | 100 |  |  |  | — |  |  |  | 194 |  |  |  | 75,434 |  |  |  | 75,628 |
Commercial & industrial |  |  | 116 |  |  |  | — |  |  |  | 51 |  |  |  | 167 |  |  |  | 104,702 |  |  |  | 104,869 |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multifamily |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 113,254 |  |  |  | 113,254 |
Owner occupied |  |  | 133 |  |  |  | — |  |  |  | — |  |  |  | 133 |  |  |  | 154,387 |  |  |  | 154,520 |
Non-owner occupied |  |  | 558 |  |  |  | — |  |  |  | 389 |  |  |  | 947 |  |  |  | 253,744 |  |  |  | 254,691 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First liens |  |  | 501 |  |  |  | 224 |  |  |  | 836 |  |  |  | 1,561 |  |  |  | 168,710 |  |  |  | 170,271 |
Second liens and lines of credit |  |  | 68 |  |  |  | 40 |  |  |  | 128 |  |  |  | 236 |  |  |  | 29,912 |  |  |  | 30,148 |
Municipal |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,308 |  |  |  | 11,308 |
Consumer |  |  | 5 |  |  |  | — |  |  |  | 2 |  |  |  | 7 |  |  |  | 3,922 |  |  |  | 3,929 |
Total |  | $ | 1,475 |  |  | $ | 364 |  |  | $ | 1,406 |  |  | $ | 3,245 |  |  | $ | 965,925 |  |  | $ | 969,170 |
The following table presents an aging analysis of the recorded investment of past due loans at December 31, 2022.
|  | December 31, 2022 |
(In Thousands) |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater Past Due |  |  | Total Past Due |  |  | Current |  |  | Purchased Credit Impaired Loans |  |  | Total Loans |  |  | Total > 90 Days and Accruing |
Agriculture loans |  | $ | 193 |  |  | $ | 48 |  |  | $ | 149 |  |  | $ | 390 |  |  | $ | 15,201 |  |  | $ | — |  |  | $ | 15,591 |  |  | $ | 149 |
Commercial and PPP loans |  |  | 111 |  |  |  | 21 |  |  |  | 54 |  |  |  | 186 |  |  |  | 104,569 |  |  |  | — |  |  |  | 104,755 |  |  |  | 54 |
Commercial real estate loans |  |  | 863 |  |  |  | 88 |  |  |  | 190 |  |  |  | 1,141 |  |  |  | 537,546 |  |  |  | 2,227 |  |  |  | 540,914 |  |  |  | — |
Residential real estate loans |  |  | 2,474 |  |  |  | 137 |  |  |  | 1,176 |  |  |  | 3,787 |  |  |  | 246,863 |  |  |  | 182 |  |  |  | 250,832 |  |  |  | 540 |
Consumer loans |  |  | 254 |  |  |  | 58 |  |  |  | — |  |  |  | 312 |  |  |  | 9,745 |  |  |  | — |  |  |  | 10,057 |  |  |  | — |
Municipal loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5,466 |  |  |  | — |  |  |  | 5,466 |  |  |  | — |
Total |  | $ | 3,895 |  |  | $ | 352 |  |  | $ | 1,569 |  |  | $ | 5,816 |  |  | $ | 919,390 |  |  | $ | 2,409 |  |  | $ | 927,615 |  |  | $ | 743 |
Summary of Classes of the Loan Portfolio Summarized by the Internal Risk Rating System | The following table presents the classes of the loan portfolio summarized by the internal risk rating system as of June 30, 2023.
|  | June 30, 2023 |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |  |  |  |  |
(In Thousands) |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Revolving loans amortized cost basis |  |  | Revolving loans converted to term |  |  | Total |
Agriculture and farmland |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 249 |  |  | $ | 14,082 |  |  | $ | 5,260 |  |  | $ | 5,272 |  |  | $ | 3,514 |  |  | $ | 14,586 |  |  | $ | 4,402 |  |  | $ | — |  |  | $ | 47,365 |
Special mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 55 |  |  |  | 194 |  |  |  | — |  |  |  | — |  |  |  | 249 |
Substandard or lower |  |  | 14 |  |  |  | — |  |  |  | — |  |  |  | 262 |  |  |  | — |  |  |  | 2,647 |  |  |  | 15 |  |  |  | — |  |  |  | 2,938 |
Total Agriculture and farmland |  | $ | 263 |  |  | $ | 14,082 |  |  | $ | 5,260 |  |  | $ | 5,534 |  |  | $ | 3,569 |  |  | $ | 17,427 |  |  | $ | 4,417 |  |  | $ | — |  |  | $ | 50,552 |
Agriculture and farmland |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 12,476 |  |  |  | 31,172 |  |  |  | 22,367 |  |  |  | 924 |  |  |  | 5,513 |  |  |  | 1,705 |  |  |  | 1,377 |  |  |  | 94 |  |  |  | 75,628 |
Special mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard or lower |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Construction |  |  | 12,476 |  |  |  | 31,172 |  |  |  | 22,367 |  |  |  | 924 |  |  |  | 5,513 |  |  |  | 1,705 |  |  |  | 1,377 |  |  |  | 94 |  |  |  | 75,628 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial & industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 7,519 |  |  |  | 14,900 |  |  |  | 7,916 |  |  |  | 10,140 |  |  |  | 2,079 |  |  |  | 648 |  |  |  | 56,485 |  |  |  | 3,639 |  |  |  | 103,326 |
Special mention |  |  | — |  |  |  | — |  |  |  | 183 |  |  |  | — |  |  |  | — |  |  |  | 474 |  |  |  | 872 |  |  |  | — |  |  |  | 1,529 |
Substandard or lower |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 13 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 14 |
Total Commercial & industrial |  |  | 7,519 |  |  |  | 14,900 |  |  |  | 8,099 |  |  |  | 10,140 |  |  |  | 2,092 |  |  |  | 1,122 |  |  |  | 57,358 |  |  |  | 3,639 |  |  |  | 104,869 |
Commercial & industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate - Multifamily |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 4,853 |  |  |  | 44,451 |  |  |  | 44,160 |  |  |  | 11,401 |  |  |  | 5,927 |  |  |  | 410 |  |  |  | 154 |  |  |  | — |  |  |  | 111,356 |
Special mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard or lower |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,898 |  |  |  | — |  |  |  | — |  |  |  | 1,898 |
Total Commercial real estate - Multifamily |  |  | 4,853 |  |  |  | 44,451 |  |  |  | 44,160 |  |  |  | 11,401 |  |  |  | 5,927 |  |  |  | 2,308 |  |  |  | 154 |  |  |  | — |  |  |  | 113,254 |
Commercial real estate - Multifamily |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | June 30, 2023 |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |  |  |  |  |
(In Thousands) |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Revolving loans amortized cost basis |  |  | Revolving loans converted to term |  |  | Total |
Commercial real estate - Owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 13,448 |  |  |  | 64,917 |  |  |  | 24,647 |  |  |  | 15,521 |  |  |  | 21,596 |  |  |  | 5,812 |  |  |  | 2,551 |  |  |  | — |  |  |  | 148,492 |
Special mention |  |  | — |  |  |  | — |  |  |  | 1,505 |  |  |  | — |  |  |  | 1,345 |  |  |  | 302 |  |  |  | 328 |  |  |  | — |  |  |  | 3,480 |
Substandard or lower |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,145 |  |  |  | 329 |  |  |  | 74 |  |  |  | — |  |  |  | 2,548 |
Total Commercial real estate - Owner occupied |  |  | 13,448 |  |  |  | 64,917 |  |  |  | 26,152 |  |  |  | 15,521 |  |  |  | 25,086 |  |  |  | 6,443 |  |  |  | 2,953 |  |  |  | — |  |  |  | 154,520 |
Commercial real estate - Owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate - Non-owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 14,835 |  |  |  | 106,280 |  |  |  | 58,935 |  |  |  | 18,576 |  |  |  | 30,203 |  |  |  | 13,128 |  |  |  | 5,737 |  |  |  | — |  |  |  | 247,694 |
Special mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,282 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,282 |
Substandard or lower |  |  | — |  |  |  | — |  |  |  | 45 |  |  |  | — |  |  |  | 140 |  |  |  | 281 |  |  |  | — |  |  |  | 249 |  |  |  | 715 |
Total Commercial real estate - Non-owner occupied |  |  | 14,835 |  |  |  | 106,280 |  |  |  | 58,980 |  |  |  | 18,576 |  |  |  | 36,625 |  |  |  | 13,409 |  |  |  | 5,737 |  |  |  | 249 |  |  |  | 254,691 |
Commercial real estate - Non-owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Municipal |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  | 121 |  |  |  | 29 |  |  |  | 49 |  |  |  | 1,758 |  |  |  | — |  |  |  | 1,895 |  |  |  | 77 |  |  |  | — |  |  |  | 3,929 |
Special mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard or lower |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial real estate - Municipal |  |  | 121 |  |  |  | 29 |  |  |  | 49 |  |  |  | 1,758 |  |  |  | — |  |  |  | 1,895 |  |  |  | 77 |  |  |  | — |  |  |  | 3,929 |
Municipal |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 53,501 |  |  | $ | 275,831 |  |  | $ | 163,334 |  |  | $ | 63,592 |  |  | $ | 68,832 |  |  | $ | 38,184 |  |  | $ | 70,783 |  |  | $ | 3,733 |  |  | $ | 737,790 |
Special mention |  |  | — |  |  |  | — |  |  |  | 1,688 |  |  |  | — |  |  |  | 7,682 |  |  |  | 970 |  |  |  | 1,200 |  |  |  | — |  |  |  | 11,540 |
Substandard or lower |  |  | 14 |  |  |  | — |  |  |  | 45 |  |  |  | 262 |  |  |  | 2,298 |  |  |  | 5,155 |  |  |  | 90 |  |  |  | 249 |  |  |  | 8,113 |
Total |  | $ | 53,515 |  |  | $ | 275,831 |  |  | $ | 165,067 |  |  | $ | 63,854 |  |  | $ | 78,812 |  |  | $ | 44,309 |  |  | $ | 72,073 |  |  | $ | 3,982 |  |  | $ | 757,443 |
The following tables present the amortized cost of these loans based on payment activity, by origination year:
|  | June 30, 2023 |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |  |  |  |  |
(In Thousands) |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Revolving loans amortized cost basis |  |  | Revolving loans converted to term |  |  | Total |
Residential real estate - First liens |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 12,982 |  |  | $ | 42,226 |  |  | $ | 48,450 |  |  | $ | 20,166 |  |  | $ | 9,743 |  |  | $ | 29,327 |  |  | $ | 5,887 |  |  | $ | — |  |  | $ | 168,781 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 105 |  |  |  | 215 |  |  |  | 1,170 |  |  |  | — |  |  |  | — |  |  |  | 1,490 |
Total Residential real estate - First liens |  | $ | 12,982 |  |  | $ | 42,226 |  |  | $ | 48,450 |  |  | $ | 20,271 |  |  | $ | 9,958 |  |  | $ | 30,497 |  |  | $ | 5,887 |  |  | $ | — |  |  | $ | 170,271 |
Residential real estate - First liens |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Residential real estate - Second liens and lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  |  | 47 |  |  |  | 824 |  |  |  | 710 |  |  |  | 1,051 |  |  |  | 197 |  |  |  | 1,465 |  |  |  | 25,706 |  |  |  | 6 |  |  |  | 30,006 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 30 |  |  |  | 96 |  |  |  | 16 |  |  |  | 142 |
Total Residential real estate - Second liens and lines of credit |  |  | 47 |  |  |  | 824 |  |  |  | 710 |  |  |  | 1,051 |  |  |  | 197 |  |  |  | 1,495 |  |  |  | 25,802 |  |  |  | 22 |  |  |  | 30,148 |
Residential real estate - Second liens and lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  |  | 699 |  |  |  | 199 |  |  |  | 83 |  |  |  | 80 |  |  |  | 22 |  |  |  | 26 |  |  |  | 10,148 |  |  |  | — |  |  |  | 11,257 |
Nonperforming |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 49 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 51 |
Total Consumer and other |  |  | 699 |  |  |  | 201 |  |  |  | 83 |  |  |  | 80 |  |  |  | 71 |  |  |  | 26 |  |  |  | 10,148 |  |  |  | — |  |  |  | 11,308 |
Consumer and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 13,728 |  |  | $ | 43,249 |  |  | $ | 49,243 |  |  | $ | 21,297 |  |  | $ | 9,962 |  |  | $ | 30,818 |  |  | $ | 41,741 |  |  | $ | 6 |  |  | $ | 210,044 |
Nonperforming |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 105 |  |  |  | 264 |  |  |  | 1,200 |  |  |  | 96 |  |  |  | 16 |  |  |  | 1,683 |
Total |  | $ | 13,728 |  |  | $ | 43,251 |  |  | $ | 49,243 |  |  | $ | 21,402 |  |  | $ | 10,226 |  |  | $ | 32,018 |  |  | $ | 41,837 |  |  | $ | 22 |  |  | $ | 211,727 |
Summary of Allowances for Loan Losses by Loan Class | The following table summarizes the activity in the allowance for loan losses by loan class for the three and six month periods ended June 30, 2022.
|  | Agriculture Loans |  |  | Commercial and PPP Loans |  |  | Commercial Real Estate Loans |  |  | Residential Real Estate Loan |  |  | Consumer Loans |  |  | Municipal Loans |  |  | Unallocated Loans |  |  | Total |
(In Thousands) |  | For the Three Months Ended June 30, 2022 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 20 |  |  | $ | 585 |  |  | $ | 1,070 |  |  | $ | 1,728 |  |  | $ | 13 |  |  | $ | 15 |  |  | $ | 12 |  |  | $ | 3,443 |
Charge-offs |  |  | — |  |  |  | (1 | ) |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2 | )
Recoveries |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | 49 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 54 |
Provision |  |  | (3 | ) |  |  | (83 | ) |  |  | 717 |  |  |  | (230 | ) |  |  | 8 |  |  |  | (2 | ) |  |  | (12 | ) |  |  | 395 |
Ending balance |  | $ | 17 |  |  | $ | 506 |  |  | $ | 1,786 |  |  | $ | 1,547 |  |  | $ | 21 |  |  | $ | 13 |  |  | $ | 0 |  |  | $ | 3,890 |
(In Thousands) |  | For the Six Months Ended June 30, 2022 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 23 |  |  | $ | 582 |  |  | $ | 799 |  |  | $ | 1,634 |  |  | $ | 22 |  |  | $ | 15 |  |  | $ | 77 |  |  | $ | 3,152 |
Charge-offs |  |  | — |  |  |  | (1 | ) |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2 | )
Recoveries |  |  | — |  |  |  | 7 |  |  |  | — |  |  |  | 56 |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 65 |
Provision |  |  | (6 | ) |  |  | (82 | ) |  |  | 988 |  |  |  | (143 | ) |  |  | (3 | ) |  |  | (2 | ) |  |  | (77 | ) |  |  | 675 |
Ending balance |  | $ | 17 |  |  | $ | 506 |  |  | $ | 1,786 |  |  | $ | 1,547 |  |  | $ | 21 |  |  | $ | 13 |  |  | $ | 0 |  |  | $ | 3,890 |
Summary of Balance of Loans Individually Evaluated vs. Collectively Evaluated for Impairment | The following table illustrates the balance of loans individually evaluated vs. collectively evaluated for impairment at December 31, 2022.
|  | Agriculture Loans |  |  | Commercial and PPP Loans |  |  | Commercial Real Estate Loans |  |  | Residential Real Estate Loan |  |  | Consumer Loans |  |  | Municipal Loans |  |  | Unallocated Loans |  |  | Total |
(In Thousands) |  | As of December 31, 2022 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 33 |  |  | $ | 583 |  |  | $ | 2,462 |  |  | $ | 1,536 |  |  | $ | 40 |  |  | $ | 12 |  |  | $ | — |  |  | $ | 4,666 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | 20 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 20 |
Ending balance: collectively evaluated for impairment |  | $ | 33 |  |  | $ | 563 |  |  | $ | 2,462 |  |  | $ | 1,536 |  |  | $ | 40 |  |  | $ | 12 |  |  | $ | — |  |  | $ | 4,646 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 15,591 |  |  | $ | 104,755 |  |  | $ | 540,914 |  |  | $ | 250,832 |  |  | $ | 10,057 |  |  | $ | 5,466 |  |  |  |  |  | $ | 927,615 |
Ending balance: individually evaluated for impairment |  | $ | 300 |  |  | $ | 55 |  |  | $ | 2,306 |  |  | $ | 4,652 |  |  | $ | — |  |  | $ | — |  |  |  |  |  | $ | 7,313 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | — |  |  | $ | — |  |  | $ | 2,227 |  |  | $ | 182 |  |  | $ | — |  |  | $ | — |  |  |  |  |  | $ | 2,409 |
Ending balance: collectively evaluated for impairment |  | $ | 15,291 |  |  | $ | 104,700 |  |  | $ | 536,381 |  |  | $ | 245,998 |  |  | $ | 10,057 |  |  | $ | 5,466 |  |  |  |  |  | $ | 917,893 |
Summary of Classes of the Loan Portfolio Summarized by the Internal Risk Rating System | The following table presents the classes of the loan portfolio summarized by the internal risk rating system as of December 31, 2022:
(In Thousands) |  |  |  |  | Special |  |  |  |  |  |  |  |  |  |
As of December 31, 2022 |  | Pass |  |  | Mention |  |  | Substandard |  |  | Doubtful |  |  | Total |
Agriculture loans |  | $ | 15,291 |  |  | $ | — |  |  | $ | 300 |  |  | $ | — |  |  | $ | 15,591 |
Commercial and PPP |  |  | 101,980 |  |  |  | 2,721 |  |  |  | 54 |  |  |  | — |  |  |  | 104,755 |
Commercial real estate loans |  |  | 533,864 |  |  |  | 2,516 |  |  |  | 4,534 |  |  |  | — |  |  |  | 540,914 |
Residential real estate loans |  |  | 246,028 |  |  |  | 207 |  |  |  | 4,597 |  |  |  | — |  |  |  | 250,832 |
Consumer loans |  |  | 10,057 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,057 |
Municipal loans |  |  | 5,466 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5,466 |
Total |  | $ | 912,686 |  |  | $ | 5,444 |  |  | $ | 9,485 |  |  | $ | — |  |  | $ | 927,615 |
Summary of Impaired Loans | The following tables present the recorded investment and unpaid principal balances for impaired loans and related allowance, if applicable. Also presented are the average recorded investments and the related amount of interest recognized during the time within the period that the impaired loans were impaired.
|  | As of December 31, 2022 |
(In Thousands) |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Agriculture loans |  | $ | 300 |  |  | $ | 300 |  |  | $ | — |
Commercial loans |  |  | 35 |  |  |  | 55 |  |  |  | — |
Commercial real estate loans |  |  | 2,306 |  |  |  | 2,312 |  |  |  | — |
Residential real estate loans |  |  | 4,652 |  |  |  | 4,683 |  |  |  | — |
Consumer loans |  |  | — |  |  |  | — |  |  |  | — |
Municipal loans |  |  | — |  |  |  | — |  |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Agriculture loans |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial loans |  |  | 20 |  |  |  | 20 |  |  |  | 20 |
Commercial real estate loans |  |  | — |  |  |  | — |  |  |  | — |
Residential real estate loans |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans |  |  | — |  |  |  | — |  |  |  | — |
Municipal loans |  |  | — |  |  |  | — |  |  |  | — |
|  |  | — |  |  |  | — |  |  |  | — |
Total |  |  |  |  |  |  |  |  |
Agriculture loans |  | $ | 300 |  |  | $ | 300 |  |  | $ | — |
Commercial loans |  |  | 55 |  |  |  | 75 |  |  |  | 20 |
Commercial real estate loans |  |  | 2,306 |  |  |  | 2,312 |  |  |  | — |
Residential real estate loans |  |  | 4,652 |  |  |  | 4,683 |  |  |  | — |
Consumer loans |  |  | — |  |  |  | — |  |  |  | — |
Municipal loans |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 7,313 |  |  | $ | 7,370 |  |  | $ | 20 |
|  | For the Three Months Ended June 30, |  |  | For the Six Months Ended June 30, |
|  | 2022 |  |  | 2022 |
(In Thousands) |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Agriculture loans |  | $ | 237 |  |  | $ | 3 |  |  | $ | 242 |  |  | $ | 6 |
Commercial loans |  |  | 4,706 |  |  |  | 66 |  |  |  | 4,935 |  |  |  | 132 |
Commercial real estate loans |  |  | 455 |  |  |  | 4 |  |  |  | 461 |  |  |  | 9 |
Residential real estate loans |  |  | 3,143 |  |  |  | 23 |  |  |  | 3,171 |  |  |  | 48 |
Consumer loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Municipal loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 8,541 |  |  |  | 96 |  |  |  | 8,809 |  |  |  | 195 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Agriculture loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Residential real estate loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Municipal loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 8,541 |  |  | $ | 96 |  |  | $ | 8,809 |  |  | $ | 195 |
Summary of Portfolio of Nonaccrual Loans | The following table presents nonaccrual loans by classes of the loan portfolio:
(In Thousands) |  | December 31, 2022 |
Commercial and PPP loans |  | $ | 35 |
Commercial real estate loans |  |  | 231 |
Residential real estate loans |  |  | 1,652 |
Consumer loans |  |  | — |
Total |  | $ | 1,918 |

X
- Definition Disclosure of financing receivable portfolio based on internal risk rating system. + References No definition available. + Details
Name: | lnkb_DisclosureOfFinancingReceivablePortfolioBasedOnInternalRiskRatingSystemTableTextBlock
Namespace Prefix: | lnkb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of loans receivable and allowances for losses on loans receivable individually and collectively evaluated for impairment. + References No definition available. + Details
Name: | lnkb_DisclosureOfLoansReceivableAndAllowancesForLossesOnLoansReceivableIndividuallyAndCollectivelyEvaluatedForImpairmentTableTextBlock
Namespace Prefix: | lnkb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of portfolio of non accrual loans. + References No definition available. + Details
Name: | lnkb_DisclosureOfPortfolioOfNonAccrualLoansTableTextBlock
Namespace Prefix: | lnkb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of activity in allowance for credit losses by loan segment. + References No definition available. + Details
Name: | lnkb_ScheduleOfActivityInAllowanceForCreditLossesByLoanSegmentTableTextBlock
Namespace Prefix: | lnkb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AllowanceForCreditLossAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-29 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-15 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 80 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-16 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration