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Loans and ALLL (Tables)

12 Months Ended

Dec. 31, 2020

Receivables [Abstract]

Summary of changes in the ALLL and the recorded investment in loans by segments

A summary of changes in the ALLL and the recorded investment in loans by segments follows:

			Allowance for Loan Losses
			Year Ended December 31, 2020
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2020			$	1,914					$	634					$	2,047					$	922					$	2,422					$	7,939
Charge-offs			(7)						(24)						(28)						(322)						—						(381)
Recoveries			149						39						136						197						—						521
Provision for loan losses			106						(338)						(792)						1						2,688						1,665
December 31, 2020			$	2,162					$	311					$	1,363					$	798					$	5,110					$	9,744

			Allowance for Loan Losses
			Year Ended December 31, 2019
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2019			$	2,563					$	775					$	1,992					$	857					$	2,188					$	8,375
Charge-offs			(143)						(240)						(99)						(466)						—						(948)
Recoveries			123						3						189						167						—						482
Provision for loan losses			(629)						96						(35)						364						234						30
December 31, 2019			$	1,914					$	634					$	2,047					$	922					$	2,422					$	7,939

Allowance for Loan Losses and Recorded Investment in Loans

			Allowance for Loan Losses and Recorded Investment in Loans
			As of December 31, 2020
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
ALLL
Individually evaluated for impairment			$	84					$	56					$	771					$	—					$	—					$	911
Collectively evaluated for impairment			2,078						255						592						798						5,110						8,833
Total			$	2,162					$	311					$	1,363					$	798					$	5,110					$	9,744
Loans
Individually evaluated for impairment			$	9,821					$	13,796					$	4,319					$	—											$	27,936
Collectively evaluated for impairment			746,865						86,665						303,224						73,621												1,210,375
Total			$	756,686					$	100,461					$	307,543					$	73,621											$	1,238,311

			Allowance for Loan Losses and Recorded Investment in Loans
			As of December 31, 2019
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
ALLL
Individually evaluated for impairment			$	15					$	26					$	1,073					$	—					$	—					$	1,114
Collectively evaluated for impairment			1,899						608						974						922						2,422						6,825
Total			$	1,914					$	634					$	2,047					$	922					$	2,422					$	7,939
Loans
Individually evaluated for impairment			$	7,865					$	14,840					$	5,486					$	—											$	28,191
Collectively evaluated for impairment			693,076						102,080						293,083						70,140												1,158,379
Total			$	700,941					$	116,920					$	298,569					$	70,140											$	1,186,570

Credit quality indicators for commercial and agricultural credit exposures

The following tables display the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of December 31:

			2020
			Commercial																								Agricultural
			Real Estate						Other						Advances to Mortgage Brokers						Total						Real Estate						Other						Total						Total
Rating
1 - Excellent			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
2 - High quality			2,308						13,406						—						15,714						541						11						552						16,266
3 - High satisfactory			69,327						51,093						50,258						170,678						14,411						5,312						19,723						190,401
4 - Low satisfactory			403,733						122,025						—						525,758						34,464						17,600						52,064						577,822
5 - Special mention			15,049						6,174						—						21,223						13,137						3,240						16,377						37,600
6 - Substandard			15,854						6,130						—						21,984						5,267						2,693						7,960						29,944
7 - Vulnerable			26						1,303						—						1,329						3,208						387						3,595						4,924
8 - Doubtful			—						—						—						—						190						—						190						190
9 - Loss			—						—						—						—						—						—						—						—
Total			$	506,297					$	200,131					$	50,258					$	756,686					$	71,218					$	29,243					$	100,461					$	857,147

			2019
			Commercial																								Agricultural
			Real Estate						Other						Advances to Mortgage Brokers						Total						Real Estate						Other						Total						Total
Rating
1 - Excellent			$	—					$	390					$	—					$	390					$	—					$	—					$	—					$	390
2 - High quality			2,582						8,844						—						11,426						1,452						99						1,551						12,977
3 - High satisfactory			109,737						42,858						35,523						188,118						16,765						6,769						23,534						211,652
4 - Low satisfactory			377,198						94,847						—						472,045						42,798						20,861						63,659						535,704
5 - Special mention			15,372						3,470						—						18,842						7,165						3,754						10,919						29,761
6 - Substandard			4,874						3,625						—						8,499						9,136						3,836						12,972						21,471
7 - Vulnerable			390						1,231						—						1,621						2,711						1,574						4,285						5,906
8 - Doubtful			—						—						—						—						—						—						—						—
9 - Loss			—						—						—						—						—						—						—						—
Total			$	510,153					$	155,265					$	35,523					$	700,941					$	80,027					$	36,893					$	116,920					$	817,861

Summary of past due and current loans

Our primary credit quality indicator for residential real estate and consumer loans is the individual loan’s past due aging. The following tables summarize the past due and current loans for the entire loan portfolio as of December 31:

			2020
			Accruing Interest and Past Due:																								Total Past Due and Nonaccrual
			30-59 Days						60-89 Days						90 Days or More						Nonaccrual												Current						Total
Commercial
Commercial real estate			$	333					$	—					$	—					$	26					$	359					$	505,938					$	506,297
Commercial other			486						—						—						1,303						1,789						198,342						200,131
Advances to mortgage brokers			—						—						—						—						—						50,258						50,258
Total commercial			819						—						—						1,329						2,148						754,538						756,686
Agricultural
Agricultural real estate			—						—						—						3,398						3,398						67,820						71,218
Agricultural other			1						—						—						387						388						28,855						29,243
Total agricultural			1						—						—						3,785						3,786						96,675						100,461
Residential real estate
Senior liens			3,203						145						—						199						3,547						269,425						272,972
Junior liens			25						—						—						—						25						3,791						3,816
Home equity lines of credit			8						—						—						—						8						30,747						30,755
Total residential real estate			3,236						145						—						199						3,580						303,963						307,543
Consumer
Secured			93						—						—						—						93						70,349						70,442
Unsecured			3						—						—						—						3						3,176						3,179
Total consumer			96						—						—						—						96						73,525						73,621
Total			$	4,152					$	145					$	—					$	5,313					$	9,610					$	1,228,701					$	1,238,311

			2019
			Accruing Interest and Past Due:																								Total Past Due and Nonaccrual
			30-59 Days						60-89 Days						90 Days or More						Nonaccrual												Current						Total
Commercial
Commercial real estate			$	139					$	30					$	—					$	390					$	559					$	509,594					$	510,153
Commercial other			531						156						—						1,231						1,918						153,347						155,265
Advances to mortgage brokers			—						—						—						—						—						35,523						35,523
Total commercial			670						186						—						1,621						2,477						698,464						700,941
Agricultural
Agricultural real estate			—						—						—						2,711						2,711						77,316						80,027
Agricultural other			—						—						—						1,574						1,574						35,319						36,893
Total agricultural			—						—						—						4,285						4,285						112,635						116,920
Residential real estate
Senior liens			3,463						258						—						557						4,278						253,894						258,172
Junior liens			65						—						—						—						65						5,766						5,831
Home equity lines of credit			157						—						—						72						229						34,337						34,566
Total residential real estate			3,685						258						—						629						4,572						293,997						298,569
Consumer
Secured			68						—						—						—						68						66,547						66,615
Unsecured			3						—						—						—						3						3,522						3,525
Total consumer			71						—						—						—						71						70,069						70,140
Total			$	4,426					$	444					$	—					$	6,535					$	11,405					$	1,175,165					$	1,186,570

Information pertaining to impaired loans

The following summarizes information pertaining to impaired loans as of, and for the years ended, December 31:

			2020
			Recorded Balance						Unpaid Principal Balance						Valuation Allowance						Average Recorded Balance						Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate			$	2,048					$	2,290					$	79					$	1,384					$	121
Commercial other			107						107						5						464						20
Agricultural real estate			1,994						1,994						54						2,099						103
Agricultural other			1,355						1,355						2						1,355						78
Residential real estate senior liens			4,319						4,661						771						4,836						197
Residential real estate junior liens			—						—						—						—						—
Total impaired loans with a valuation allowance			9,823						10,407						911						10,138						519
Impaired loans without a valuation allowance
Commercial real estate			3,006						3,080												3,679						210
Commercial other			4,660						4,660												3,730						150
Agricultural real estate			8,681						8,731												7,704						302
Agricultural other			1,766						1,766												2,361						105
Home equity lines of credit			—						—												61						5
Consumer secured			—						—												1						—
Total impaired loans without a valuation allowance			18,113						18,237												17,536						772
Impaired loans
Commercial			9,821						10,137						84						9,257						501
Agricultural			13,796						13,846						56						13,519						588
Residential real estate			4,319						4,661						771						4,897						202
Consumer			—						—						—						1						—
Total impaired loans			$	27,936					$	28,644					$	911					$	27,674					$	1,291

			2019
			Recorded Balance						Unpaid Principal Balance						Valuation Allowance						Average Recorded Balance						Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate			$	517					$	635					$	15					$	2,044					$	61
Commercial other			—						—						—						10						—
Agricultural real estate			1,509						1,509						12						1,091						100
Agricultural other			1,355						1,355						14						832						55
Residential real estate senior liens			5,401						5,830						1,073						6,210						114
Residential real estate junior liens			—						—						—						11						—
Total impaired loans with a valuation allowance			8,782						9,329						1,114						10,198						330
Impaired loans without a valuation allowance
Commercial real estate			4,961						5,224												4,247						91
Commercial other			2,387						2,387												2,697						46
Agricultural real estate			8,372						8,422												7,404						171
Agricultural other			3,604						3,604												4,623						258
Home equity lines of credit			85						385												58						6
Consumer secured			—						—												5						—
Total impaired loans without a valuation allowance			19,409						20,022												19,034						572
Impaired loans
Commercial			7,865						8,246						15						8,998						198
Agricultural			14,840						14,890						26						13,950						584
Residential real estate			5,486						6,215						1,073						6,279						120
Consumer			—						—						—						5						—
Total impaired loans			$	28,191					$	29,351					$	1,114					$	29,232					$	902

Information pertaining to TDR's

The following is a summary of information pertaining to TDRs granted in the years ended December 31:

			2020																		2019
			Number of Loans						Pre-Modification Recorded Investment						Post-Modification Recorded Investment						Number of Loans						Pre-Modification Recorded Investment						Post-Modification Recorded Investment
Commercial other			10						$	5,224					$	5,224					3						$	1,188					$	1,188
Agricultural other			5						3,194						3,194						7						3,286						3,286
Residential real estate			3						136						136						1						17						17
Total			18						$	8,554					$	8,554					11						$	4,491					$	4,491

The following table summarizes the nature of the concessions we granted to borrowers in financial difficulty in the years ended December 31:

			2020																								2019
			Below Market Interest Rate												Below Market Interest Rate and Extension of Amortization Period												Below Market Interest Rate												Below Market Interest Rate and Extension of Amortization Period
			Number of Loans						Pre-Modification Recorded Investment						Number of Loans						Pre-Modification Recorded Investment						Number of Loans						Pre-Modification Recorded Investment						Number of Loans						Pre-Modification Recorded Investment
Commercial other			2						$	987					8						$	4,237					—						$	—					3						$	1,188
Agricultural other			—						—						5						3,194						2						1,189						5						2,097
Residential real estate			—						—						3						136						—						—						1						17
Total			2						$	987					16						$	7,567					2						$	1,189					9						$	3,302

The following is a summary of TDR loan balances as of December 31:

			2020						2019
TDRs			$	24,930					$	24,737

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