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Loans and ALLL (Tables)

12 Months Ended

Dec. 31, 2022

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, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2022			$	1,740					$	289					$	747					$	908					$	5,419					$	9,103
Charge-offs			(77)						—						—						(542)						—						(619)
Recoveries			442						9						150						282						—						883
Provision for loan losses			(784)						279						(280)						313						955						483
December 31, 2022			$	1,321					$	577					$	617					$	961					$	6,374					$	9,850

			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 and Recorded Investment in Loans

			Allowance for Loan Losses and Recorded Investment in Loans
			As of December 31, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
ALLL
Individually evaluated for impairment			$	12					$	—					$	439					$	—					$	—					$	451
Collectively evaluated for impairment			1,309						577						178						961						6,374						9,399
Total			$	1,321					$	577					$	617					$	961					$	6,374					$	9,850
Loans
Individually evaluated for impairment			$	8,342					$	10,935					$	2,741					$	—											$	22,018
Collectively evaluated for impairment			732,578						93,379						338,144						78,054												1,242,155
Total			$	740,920					$	104,314					$	340,885					$	78,054											$	1,264,173

			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

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:

			2022
			Commercial																								Agricultural
			Real Estate						Other						Advances to Mortgage Brokers						Total						Real Estate						Other						Total						Total
Rating
1 - Excellent			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
2 - High quality			9,045						4,533						—						13,578						342						100						442						14,020
3 - High satisfactory			68,133						36,608						—						104,741						9,757						4,608						14,365						119,106
4 - Low satisfactory			471,009						114,565						—						585,574						43,587						21,214						64,801						650,375
5 - Special mention			20,770						7,447						—						28,217						12,262						4,634						16,896						45,113
6 - Substandard			5,629						3,085						—						8,714						6,316						1,260						7,576						16,290
7 - Vulnerable			74						22						—						96						67						167						234						330
8 - Doubtful			—						—						—						—						—						—						—						—
9 - Loss			—						—						—						—						—						—						—						—
Total			$	574,660					$	166,260					$	—					$	740,920					$	72,331					$	31,983					$	104,314					$	845,234

			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

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:

			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			$	4,553					$	2,570					$	—					$	74					$	7,197					$	567,463					$	574,660
Commercial other			285						—						—						22						307						165,953						166,260
Advances to mortgage brokers			—						—						—						—						—						—						—
Total commercial			4,838						2,570						—						96						7,504						733,416						740,920
Agricultural
Agricultural real estate			—						—						—						67						67						72,264						72,331
Agricultural other			—						—						—						167						167						31,816						31,983
Total agricultural			—						—						—						234						234						104,080						104,314
Residential real estate
Senior liens			2,943						225						—						127						3,295						301,606						304,901
Junior liens			—						—						—						—						—						3,282						3,282
Home equity lines of credit			38						—						—						—						38						32,664						32,702
Total residential real estate			2,981						225						—						127						3,333						337,552						340,885
Consumer
Secured			47						8						—						—						55						74,886						74,941
Unsecured			4						—						—						—						4						3,109						3,113
Total consumer			51						8						—						—						59						77,995						78,054
Total			$	7,870					$	2,803					$	—					$	457					$	11,130					$	1,253,043					$	1,264,173

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

			2022
			Recorded Balance						Unpaid Principal Balance						Valuation Allowance						Average Recorded Balance						Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate			$	183					$	184					$	12					$	189					$	12
Commercial other			—						—						—						1,724						62
Residential real estate senior liens			2,741						3,001						439						3,056						126
Total impaired loans with a valuation allowance			2,924						3,185						451						4,969						200
Impaired loans without a valuation allowance
Commercial real estate			5,366						5,682												5,514						338
Commercial other			2,793						2,793												626						58
Agricultural real estate			8,522						8,522												8,568						468
Agricultural other			2,413						2,413												2,984						157
Home equity lines of credit			—						—												5						—
Total impaired loans without a valuation allowance			19,094						19,410												17,697						1,021
Impaired loans
Commercial			8,342						8,659						12						8,053						470
Agricultural			10,935						10,935						—						11,552						625
Residential real estate			2,741						3,001						439						3,061						126
Total impaired loans			$	22,018					$	22,595					$	451					$	22,666					$	1,221

			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

Information pertaining to TDR's

The following is a summary of information pertaining to TDRs granted in the years ended December 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						$	2,871					$	2,871					5						$	4,761					$	4,761
Agricultural other			—						—						—						6						3,712						3,712
Residential real estate			1						98						98						—						—						—
Total			4						$	2,969					$	2,969					11						$	8,473					$	8,473

The following table summarizes the nature of the concessions we granted to borrowers in financial difficulty in the years ended December 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			3						$	2,871					—						$	—					1						$	3,189					4						$	1,572
Agricultural other			—						—						—						—						6						3,712						—						—
Residential real estate			—						—						1						98						—						—						—						—
Total			3						$	2,871					1						$	98					7						$	6,901					4						$	1,572

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

			2022						2021
TDRs			$	21,339					$	25,725

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