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Loans and ALLL (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
April 1, 2022			$	1,245					$	383					$	725					$	708					$	6,143					$	9,204
Charge-offs			(3)						—						—						(103)						—						(106)
Recoveries			26						1						42						48						—						117
Provision for loan losses			490						67						(128)						670						(614)						485
June 30, 2022			$	1,758					$	451					$	639					$	1,323					$	5,529					$	9,700

			Allowance for Loan Losses
			Six Months Ended June 30, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2022			$	1,740					$	289					$	747					$	908					$	5,419					$	9,103
Charge-offs			(3)						—						—						(194)						—						(197)
Recoveries			40						3						70						159						—						272
Provision for loan losses			(19)						159						(178)						450						110						522
June 30, 2022			$	1,758					$	451					$	639					$	1,323					$	5,529					$	9,700

			Allowance for Loan Losses and Recorded Investment in Loans
			June 30, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
ALLL
Individually evaluated for impairment			$	27					$	—					$	488					$	—					$	—					$	515
Collectively evaluated for impairment			1,731						451						151						1,323						5,529						9,185
Total			$	1,758					$	451					$	639					$	1,323					$	5,529					$	9,700
Loans
Individually evaluated for impairment			$	8,631					$	11,357					$	2,994					$	—											$	22,982
Collectively evaluated for impairment			763,936						83,369						326,801						74,822												1,248,928
Total			$	772,567					$	94,726					$	329,795					$	74,822											$	1,271,910

			Allowance for Loan Losses
			Three Months Ended June 30, 2021
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
April 1, 2021			$	1,699					$	230					$	1,163					$	956					$	5,223					$	9,271
Charge-offs			—						—						—						(53)						—						(53)
Recoveries			17						3						48						43						—						111
Provision for loan losses			595						15						(257)						(8)						(314)						31
June 30, 2021			$	2,311					$	248					$	954					$	938					$	4,909					$	9,360

			Allowance for Loan Losses
			Six Months Ended June 30, 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)						—						—						(181)						—						(212)
Recoveries			99						5						103						113						—						320
Provision for loan losses			81						(68)						(512)						208						(201)						(492)
June 30, 2021			$	2,311					$	248					$	954					$	938					$	4,909					$	9,360

			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:

			June 30, 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			9,368						9,103						—						18,471						383						30						413						18,884
3 - High satisfactory			72,155						39,176						37,291						148,622						9,420						5,546						14,966						163,588
4 - Low satisfactory			452,567						116,154						—						568,721						39,063						16,335						55,398						624,119
5 - Special mention			18,955						3,816						—						22,771						11,231						5,039						16,270						39,041
6 - Substandard			9,004						4,494						—						13,498						6,143						1,265						7,408						20,906
7 - Vulnerable			82						102						—						184						104						167						271						455
8 - Doubtful			—						—						—						—						—						—						—						—
9 - Loss			—						—						—						—						—						—						—						—
Total			$	562,131					$	173,145					$	37,291					$	772,567					$	66,344					$	28,382					$	94,726					$	867,293

			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:

			June 30, 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			$	—					$	—					$	—					$	82					$	82					$	562,049					$	562,131
Commercial other			248						—						—						102						350						172,795						173,145
Advances to mortgage brokers			—						—						—						—						—						37,291						37,291
Total commercial			248						—						—						184						432						772,135						772,567
Agricultural
Agricultural real estate			—												—						104						104						66,240						66,344
Agricultural other			—						—						—						167						167						28,215						28,382
Total agricultural			—						—						—						271						271						94,455						94,726
Residential real estate
Senior liens			91						50						119						85						345						295,373						295,718
Junior liens			—						—						—						—						—						2,358						2,358
Home equity lines of credit			—						—						—						—						—						31,719						31,719
Total residential real estate			91						50						119						85						345						329,450						329,795
Consumer
Secured			77												—						—						77						71,535						71,612
Unsecured			8						372						—						—						380						2,830						3,210
Total consumer			85						372						—						—						457						74,365						74,822
Total			$	424					$	422					$	119					$	540					$	1,505					$	1,270,405					$	1,271,910

			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:

			June 30, 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			$	190					$	189					$	19					$	192					$	193					$	9
Commercial other			2,825						2,825						8						2,802						2,802						4
Residential real estate senior liens			2,994						3,266						488						3,417						3,688						565
Total impaired loans with a valuation allowance			6,009						6,280						515						6,411						6,683						578
Impaired loans without a valuation allowance
Commercial real estate			5,399						5,715												5,829						6,145
Commercial other			217						217												444						444
Agricultural real estate			8,665						8,665												9,538						9,538
Agricultural other			2,692						2,692												4,651						4,651
Home equity lines of credit			—						—												37						37
Total impaired loans without a valuation allowance			16,973						17,289												20,499						20,815
Impaired loans
Commercial			8,631						8,946						27						9,267						9,584						13
Agricultural			11,357						11,357						—						14,189						14,189						—
Residential real estate			2,994						3,266						488						3,454						3,725						565
Total impaired loans			$	22,982					$	23,569					$	515					$	26,910					$	27,498					$	578

The following is a summary of impaired loans for the:

			Three Months Ended June 30
			2022												2021
			Average Recorded Balance						Interest Income Recognized						Average Recorded Balance						Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate			$	191					$	3					$	2,681					$	35
Commercial other			2,748						32						1,563						36
Agricultural real estate			—						—						607						—
Residential real estate senior liens			3,142						31						3,912						35
Total impaired loans with a valuation allowance			6,081						66						8,763						106
Impaired loans without a valuation allowance
Commercial real estate			5,570						89						6,406						93
Commercial other			343						4						2,503						10
Agricultural real estate			8,316						101						10,016						133
Agricultural other			2,913						26						4,529						55
Total impaired loans without a valuation allowance			17,142						220						23,454						291
Impaired loans
Commercial			8,852						128						13,153						174
Agricultural			11,229						127						15,152						188
Residential real estate			3,142						31						3,912						35
Total impaired loans			$	23,223					$	286					$	32,217					$	397

			Six Months Ended June 30
			2022												2021
			Average Recorded Balance						Interest Income Recognized						Average Recorded Balance						Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate			$	192					$	6					$	2,553					$	63
Commercial other			2,742						62						808						36
Agricultural real estate			—						—						1,058						11
Agricultural other			—						—						339						—
Residential real estate senior liens			3,248						66						4,070						78
Total impaired loans with a valuation allowance			6,182						134						8,828						188
Impaired loans without a valuation allowance
Commercial real estate			5,677						174						5,656						194
Commercial other			400						15						3,589						50
Agricultural real estate			8,534						225						9,717						265
Agricultural other			3,403						71						3,776						116
Home equity lines of credit			9						—						—						—
Total impaired loans without a valuation allowance			18,023						485						22,738						625
Impaired loans
Commercial			9,011						257						12,606						343
Agricultural			11,937						296						14,890						392
Residential real estate			3,257						66						4,070						78
Total impaired loans			$	24,205					$	619					$	31,566					$	813

Information pertaining to TDR's

The following is a summary of TDRs granted for the:

			Three Months Ended June 30
			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			—						$	—					$	—					2						$	109					$	109

			Six Months Ended June 30
			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			—						$	—					$	—					5						$	4,761					$	4,761
Agricultural other			—						—						—						6						3,712						3,712
Residential real estate			1						98						98						—						—						—
Total			1						$	98					$	98					11						$	8,473					$	8,473

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

			Three Months Ended June 30
			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			—						$	—					—						$	—					—						$	—					2						$	109

			Six Months Ended June 30
			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					4						$	1,572
Agricultural other			—						—						—						—						6						3,712						—						—
Residential real estate			—						—						1						98						—						—						—						—
Total			—						$	—					1						$	98					7						$	6,901					4						$	1,572

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

			June 30 2022						December 31 2021
TDRs			$	22,394					$	25,725

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Tabular disclosure of allowance for credit loss on financing receivable.

+ References

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-Publisher FASB
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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
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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