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Loans and ALLL (Tables)

3 Months Ended

Mar. 31, 2022

Receivables [Abstract]

Allowance for Loan Losses and Recorded Investment in Loans

Summaries of the ALLL and the recorded investment in loans by segments follows:

			Allowance for Loan Losses
			Three Months Ended March 31, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2022			$	1,740					$	289					$	747					$	908					$	5,419					$	9,103
Charge-offs			—						—						—						(91)						—						(91)
Recoveries			14						2						28						111						—						155
Provision for loan losses			(509)						92						(50)						(220)						724						37
March 31, 2022			$	1,245					$	383					$	725					$	708					$	6,143					$	9,204

			Allowance for Loan Losses and Recorded Investment in Loans
			March 31, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
ALLL
Individually evaluated for impairment			$	9					$	—					$	564					$	—					$	—					$	573
Collectively evaluated for impairment			1,236						383						161						708						6,143						8,631
Total			$	1,245					$	383					$	725					$	708					$	6,143					$	9,204
Loans
Individually evaluated for impairment			$	9,072					$	11,101					$	3,290					$	—											$	23,463
Collectively evaluated for impairment			718,542						77,068						325,269						74,029												1,194,908
Total			$	727,614					$	88,169					$	328,559					$	74,029											$	1,218,371

			Allowance for Loan Losses
			Three Months Ended March 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			(31)						—						—						(128)						—						(159)
Recoveries			82						2						55						70						—						209
Provision for loan losses			(514)						(83)						(255)						216						113						(523)
March 31, 2021			$	1,699					$	230					$	1,163					$	956					$	5,223					$	9,271

			Allowance for Loan Losses and Recorded Investment in Loans
			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

Credit quality indicators for commercial and agricultural credit exposures

The following tables display the internally assigned credit risk ratings for commercial and agricultural credit exposures as of:

			March 31, 2022
			Commercial																								Agricultural
			Real Estate						Other						Advances to Mortgage Brokers						Total						Real Estate						Other						Total						Total
Rating
1 - Excellent			$	—					$	300					$	—					$	300					$	—					$	—					$	—					$	300
2 - High quality			9,022						8,541						—						17,563						383						—						383						17,946
3 - High satisfactory			76,238						38,751						—						114,989						8,458						4,635						13,093						128,082
4 - Low satisfactory			457,918						101,340						—						559,258						35,592						12,352						47,944						607,202
5 - Special mention			13,770						2,499						—						16,269						12,805						4,489						17,294						33,563
6 - Substandard			13,301						5,615						—						18,916						6,409						2,763						9,172						28,088
7 - Vulnerable			212						107						—						319						116						167						283						602
8 - Doubtful			—						—						—						—						—						—						—						—
9 - Loss			—						—						—						—						—						—						—						—
Total			$	570,461					$	157,153					$	—					$	727,614					$	63,763					$	24,406					$	88,169					$	815,783

			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

Summary of past due and current loans

The following tables summarize the past due and current loans for the entire loan portfolio as of:

			March 31, 2022
			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			$	68					$	—					$	—					$	212					$	280					$	570,181					$	570,461
Commercial other			25						—						—						107						132						157,021						157,153
Advances to mortgage brokers			—						—						—						—						—						—						—
Total commercial			93						—						—						319						412						727,202						727,614
Agricultural
Agricultural real estate			—												—						116						116						63,647						63,763
Agricultural other			—						—						—						167						167						24,239						24,406
Total agricultural			—						—						—						283						283						87,886						88,169
Residential real estate
Senior liens			1,384						—						—						145						1,529						292,732						294,261
Junior liens			14						—						—						—						14						2,221						2,235
Home equity lines of credit			17						—						—						—						17						32,046						32,063
Total residential real estate			1,415						—						—						145						1,560						326,999						328,559
Consumer
Secured			88						12						—						—						100						70,814						70,914
Unsecured			9						—						—						—						9						3,106						3,115
Total consumer			97						12						—						—						109						73,920						74,029
Total			$	1,605					$	12					$	—					$	747					$	2,364					$	1,216,007					$	1,218,371

			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

Information pertaining to impaired loans

The following is a summary of impaired loans as of:

			March 31, 2022																		December 31, 2021
			Recorded Balance						Unpaid Principal Balance						Valuation Allowance						Recorded Balance						Unpaid Principal Balance						Valuation Allowance
Impaired loans with a valuation allowance
Commercial real estate			$	192					$	192					$	8					$	192					$	193					$	9
Commercial other			2,671						2,671						1						2,802						2,802						4
Residential real estate senior liens			3,290						3,562						564						3,417						3,688						565
Total impaired loans with a valuation allowance			6,153						6,425						573						6,411						6,683						578
Impaired loans without a valuation allowance
Commercial real estate			5,740						6,056												5,829						6,145
Commercial other			469						469												444						444
Agricultural real estate			7,967						7,967												9,538						9,538
Agricultural other			3,134						3,134												4,651						4,651
Home equity lines of credit			—						—												37						37
Total impaired loans without a valuation allowance			17,310						17,626												20,499						20,815
Impaired loans
Commercial			9,072						9,388						9						9,267						9,584						13
Agricultural			11,101						11,101						—						14,189						14,189						—
Residential real estate			3,290						3,562						564						3,454						3,725						565
Total impaired loans			$	23,463					$	24,051					$	573					$	26,910					$	27,498					$	578

The following is a summary of impaired loans for the:

			Three Months Ended March 31
			2022												2021
			Average Recorded Balance						Interest Income Recognized						Average Recorded Balance						Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate			$	189					$	3					$	2,424					$	28
Commercial other			2,737						30						54						—
Agricultural real estate			—						—						1,510						11
Agricultural other			—						—						678						—
Residential real estate senior liens			3,354						35						4,228						43
Total impaired loans with a valuation allowance			6,280						68						8,894						82
Impaired loans without a valuation allowance
Commercial real estate			5,785						85						4,907						101
Commercial other			457						11						4,674						40
Agricultural real estate			8,753						124						9,418						132
Agricultural other			3,893						45						3,023						61
Home equity lines of credit			19						—						—						—
Total impaired loans without a valuation allowance			18,907						265						22,022						334
Impaired loans
Commercial			9,168						129						12,059						169
Agricultural			12,646						169						14,629						204
Residential real estate			3,373						35						4,228						43
Total impaired loans			$	25,187					$	333					$	30,916					$	416

Information pertaining to TDR's

The following is a summary of TDRs granted for the:

			Three Months Ended March 31
			2022																		2021
			Number of Loans						Pre-Modification Recorded Investment						Post-Modification Recorded Investment						Number of Loans						Pre-Modification Recorded Investment						Post-Modification Recorded Investment
Commercial other			—						$	—					$	—					3						$	4,652					$	4,652
Agricultural other			—						—						—						6						3,712						3,712
Residential real estate			1						98						98						—						—						—
Total			1						$	98					$	98					9						$	8,364					$	8,364

The following is a summary of concessions we granted to borrowers experiencing financial difficulty for the:

			Three Months Ended March 31
			2022																								2021
			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					2						$	1,463
Agricultural other			—						—						—						—						6						3,712						—						—
Residential real estate			—						—						1						98						—						—						—						—
Total			—						$	—					1						$	98					7						$	6,901					2						$	1,463

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

			March 31 2022						December 31 2021
TDRs			$	22,745					$	25,725

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Tabular disclosure of allowance for credit loss on financing receivable.

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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
-Publisher FASB
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