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Loans and ALLL (Tables)

12 Months Ended

Dec. 31, 2021

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, 2021
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2021			$	2,162					$	311					$	1,363					$	798					$	5,110					$	9,744
Charge-offs			(32)						(77)						(12)						(486)						—						(607)
Recoveries			133						12						162						177						—						484
Provision for loan losses			(523)						43						(766)						419						309						(518)
December 31, 2021			$	1,740					$	289					$	747					$	908					$	5,419					$	9,103

			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 and Recorded Investment in Loans

			Allowance for Loan Losses and Recorded Investment in Loans
			As of December 31, 2021
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
ALLL
Individually evaluated for impairment			$	13					$	—					$	565					$	—					$	—					$	578
Collectively evaluated for impairment			1,727						289						182						908						5,419						8,525
Total			$	1,740					$	289					$	747					$	908					$	5,419					$	9,103
Loans
Individually evaluated for impairment			$	9,267					$	14,189					$	3,454					$	—											$	26,910
Collectively evaluated for impairment			798,172						79,766						322,907						73,282												1,274,127
Total			$	807,439					$	93,955					$	326,361					$	73,282											$	1,301,037

			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

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:

			2021
			Commercial																								Agricultural
			Real Estate						Other						Advances to Mortgage Brokers						Total						Real Estate						Other						Total						Total
Rating
1 - Excellent			$	—					$	300					$	—					$	300					$	—					$	—					$	—					$	300
2 - High quality			9,010						6,881						—						15,891						453						—						453						16,344
3 - High satisfactory			86,135						46,087						72,001						204,223						9,361						4,295						13,656						217,879
4 - Low satisfactory			448,489						104,375						—						552,864						36,483						15,986						52,469						605,333
5 - Special mention			13,212						1,351						—						14,563						13,096						3,452						16,548						31,111
6 - Substandard			13,519						5,738						—						19,257						6,252						3,803						10,055						29,312
7 - Vulnerable			222						119						—						341						499						275						774						1,115
8 - Doubtful			—						—						—						—						—						—						—						—
9 - Loss			—						—						—						—						—						—						—						—
Total			$	570,587					$	164,851					$	72,001					$	807,439					$	66,144					$	27,811					$	93,955					$	901,394

			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

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:

			2021
			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			$	135					$	—					$	—					$	222					$	357					$	570,230					$	570,587
Commercial other			85						—						—						119						204						164,647						164,851
Advances to mortgage brokers			—						—						—						—						—						72,001						72,001
Total commercial			220						—						—						341						561						806,878						807,439
Agricultural
Agricultural real estate			213						—						—						499						712						65,432						66,144
Agricultural other			—						—						—						275						275						27,536						27,811
Total agricultural			213						—						—						774						987						92,968						93,955
Residential real estate
Senior liens			2,016						37						97						93						2,243						290,900						293,143
Junior liens			—						—						—						—						—						2,439						2,439
Home equity lines of credit			7						—						—						37						44						30,735						30,779
Total residential real estate			2,023						37						97						130						2,287						324,074						326,361
Consumer
Secured			186						—						—						—						186						70,259						70,445
Unsecured			10						—						—						—						10						2,827						2,837
Total consumer			196						—						—						—						196						73,086						73,282
Total			$	2,652					$	37					$	97					$	1,245					$	4,031					$	1,297,006					$	1,301,037

			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

Information pertaining to impaired loans

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

			2021
			Recorded Balance						Unpaid Principal Balance						Valuation Allowance						Average Recorded Balance						Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate			$	192					$	193					$	9					$	1,668					$	69
Commercial other			2,802						2,802						4						1,909						103
Agricultural real estate			—						—						—						553						11
Agricultural other			—						—						—						169						—
Residential real estate senior liens			3,417						3,688						565						3,794						151
Total impaired loans with a valuation allowance			6,411						6,683						578						8,093						334
Impaired loans without a valuation allowance
Commercial real estate			5,829						6,145												6,313						398
Commercial other			444						444												1,963						68
Agricultural real estate			9,538						9,538												9,739						699
Agricultural other			4,651						4,651												4,269						235
Home equity lines of credit			37						37												5						—
Total impaired loans without a valuation allowance			20,499						20,815												22,289						1,400
Impaired loans
Commercial			9,267						9,584						13						11,853						638
Agricultural			14,189						14,189						—						14,730						945
Residential real estate			3,454						3,725						565						3,799						151
Total impaired loans			$	26,910					$	27,498					$	578					$	30,382					$	1,734

			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
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

Information pertaining to TDR's

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

			2021																		2020
			Number of Loans						Pre-Modification Recorded Investment						Post-Modification Recorded Investment						Number of Loans						Pre-Modification Recorded Investment						Post-Modification Recorded Investment
Commercial other			5						$	4,761					$	4,761					10						$	5,224					$	5,224
Agricultural other			6						3,712						3,712						5						3,194						3,194
Residential real estate			—						—						—						3						136						136
Total			11						$	8,473					$	8,473					18						$	8,554					$	8,554

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

			2021																								2020
			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			1						$	3,189					4						$	1,572					2						$	987					8						$	4,237
Agricultural other			6						3,712						—						—						—						—						5						3,194
Residential real estate			—						—						—						—						—						—						3						136
Total			7						$	6,901					4						$	1,572					2						$	987					16						$	7,567

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

			2021						2020
TDRs			$	25,725					$	24,930

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