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Loans and ACL (Tables)

6 Months Ended

Jun. 30, 2023

Receivables [Abstract]

Loan Composition

The following table provides a detailed listing of our loan portfolio at:

			June 30 2023						Percent of Total						December 31 2022						Percent of Total
Commercial and industrial
Secured			$	173,900					13.04		%				$	161,895					12.80		%
Unsecured			21,014						1.57		%				16,533						1.31		%
Total commercial and industrial			194,914						14.61		%				178,428						14.11		%
Commercial real estate
Commercial mortgage owner occupied			183,460						13.75		%				192,117						15.20		%
Commercial mortgage non-owner occupied			215,402						16.14		%				204,091						16.14		%
Commercial mortgage 1-4 family investor			86,260						6.46		%				85,278						6.75		%
Commercial mortgage multifamily			79,132						5.93		%				84,526						6.69		%
Total commercial real estate			564,254						42.28		%				566,012						44.78		%
Advances to mortgage brokers			39,099						2.93		%				—						—		%
Agricultural
Agricultural mortgage			69,751						5.23		%				73,002						5.77		%
Agricultural			26,938						2.02		%				31,983						2.53		%
Total agricultural			96,689						7.25		%				104,985						8.30		%
Residential real estate
Senior lien			303,643						22.75		%				300,225						23.75		%
Junior lien			4,534						0.34		%				3,282						0.26		%
Home equity lines of credit			35,297						2.65		%				33,187						2.63		%
Total residential real estate			343,474						25.74		%				336,694						26.64		%
Consumer
Secured - direct			38,458						2.88		%				37,127						2.94		%
Secured - indirect			54,131						4.06		%				37,814						2.98		%
Unsecured			3,383						0.25		%				3,113						0.25		%
Total consumer			95,972						7.19		%				78,054						6.17		%
Total			$	1,334,402					100.00		%				$	1,264,173					100.00		%

Nonaccrual Loans with No ACL

The following table summarizes nonaccrual loan data by class of loans as of:

			June 30, 2023												December 31, 2022
			Total Nonaccrual Loans						Nonaccrual Loans with No ACL						Total Nonaccrual Loans						Nonaccrual Loans with No ACL
Commercial and industrial:
Secured			$	17					$	17					$	22					$	22
Commercial real estate:
Commercial mortgage 1-4 family investor			—						—						74						74
Agricultural:
Agricultural mortgage			51						51						67						67
Agricultural other			167						167						167						167
Residential real estate:
Senior lien			179						179						127						107
Total			$	414					$	414					$	457					$	437

Summary of past due loans

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

			June 30, 2023
			Past Due:																														Accruing Loans 90 or More Days Past Due
			30-59 Days						60-89 Days						90 Days or More						Current						Total
Commercial and industrial
Secured			$	—					$	—					$	—					$	173,900					$	173,900					$	—
Unsecured			—						8						—						21,006						21,014						—
Total commercial and industrial			—						8						—						194,906						194,914						—
Commercial real estate
Commercial mortgage owner occupied			—						—						—						183,460						183,460						—
Commercial mortgage non-owner occupied			2,494						—						—						212,908						215,402						—
Commercial mortgage 1-4 family investor			—						—						—						86,260						86,260						—
Commercial mortgage multifamily			—												—						79,132						79,132						—
Total commercial real estate			2,494						—						—						561,760						564,254						—
Advances to mortgage brokers			—						—						—						39,099						39,099						—
Agricultural
Agricultural mortgage			—						—						—						69,751						69,751						—
Agricultural			—						—						—						26,938						26,938						—
Total agricultural			—						—						—						96,689						96,689						—
Residential real estate
Senior lien			190						421						133						302,899						303,643						133
Junior lien			—						—						—						4,534						4,534						—
Home equity lines of credit			—						—						—						35,297						35,297						—
Total residential real estate			190						421						133						342,730						343,474						133
Consumer
Secured - direct			4						—						—						38,454						38,458						—
Secured - indirect			88						—						—						54,043						54,131						—
Unsecured			11						—						—						3,372						3,383						—
Total consumer			103						—						—						95,869						95,972						—
Total			$	2,787					$	429					$	133					$	1,331,053					$	1,334,402					$	133

			December 31, 2022
			Past Due:																														Accruing Loans 90 or More Days Past Due
			30-59 Days						60-89 Days						90 Days or More						Current						Total
Commercial and industrial
Secured			$	536					$	—					$	—					$	161,359					$	161,895					$	—
Unsecured			—						—						—						16,533						16,533						—
Total commercial and industrial			536						—						—						177,892						178,428						—
Commercial real estate
Commercial mortgage owner occupied			94						—						—						192,023						192,117						—
Commercial mortgage non-owner occupied			4,208						2,570						—						197,313						204,091						—
Commercial mortgage 1-4 family investor			—						—						14						85,264						85,278						—
Commercial mortgage multifamily			—						—						—						84,526						84,526						—
Total commercial real estate			4,302						2,570						14						559,126						566,012						—
Advances to mortgage brokers			—						—						—						—						—						—
Agricultural
Agricultural mortgage			—						—						—						73,002						73,002						—
Agricultural			—						—						—						31,983						31,983						—
Total agricultural			—						—						—						104,985						104,985						—
Residential real estate
Senior lien			3,025						225						—						296,975						300,225						—
Junior lien			—						—						—						3,282						3,282						—
Home equity lines of credit			38						—						—						33,149						33,187						—
Total residential real estate			3,063						225						—						333,406						336,694						—
Consumer
Secured - direct			1						—						—						37,126						37,127						—
Secured - indirect			45						8						—						37,761						37,814						—
Unsecured			4						—						—						3,109						3,113						—
Total consumer			50						8						—						77,996						78,054						—
Total			$	7,951					$	2,803					$	14					$	1,253,405					$	1,264,173					$	—

Credit quality indicators by year of origination

The following table displays commercial and agricultural loans by credit risk ratings and year of origination as of:

			June 30, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial and industrial: Secured
Risk ratings 1-3			$	3,386					$	5,809					$	7,251					$	8,535					$	1,200					$	1,611					$	13,124					$	—					$	40,916
Risk rating 4			16,076						36,547						24,460						6,124						2,849						1,654						34,619						—						122,329
Risk rating 5			427						3,063						286						372						172						643						2,058						—						7,021
Risk rating 6			178						—						13						258						20						171						2,977						—						3,617
Risk rating 7			—						—						—						17						—						—						—						—						17
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	20,067					$	45,419					$	32,010					$	15,306					$	4,241					$	4,079					$	52,778					$	—					$	173,900
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial and industrial: Unsecured
Risk ratings 1-3			$	—					$	259					$	158					$	71					$	115					$	1,005					$	7,266					$	—					$	8,874
Risk rating 4			630						2,862						743						624						—						—						7,192						—						12,051
Risk rating 5			8						36						—						—						2						—						43						—						89
Risk rating 6			—						—						—						—						—						—						—						—						—
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	638					$	3,157					$	901					$	695					$	117					$	1,005					$	14,501					$	—					$	21,014
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Owner occupied
Risk ratings 1-3			$	1,585					$	1,760					$	13,033					$	14,625					$	985					$	3,773					$	970					$	—					$	36,731
Risk rating 4			7,372						31,816						40,924						13,966						14,066						21,960						6,311						—						136,415
Risk rating 5			1,014						888						268						227						3,931						2,297						—						—						8,625
Risk rating 6			—						—						893						239						—						557						—						—						1,689
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	9,971					$	34,464					$	55,118					$	29,057					$	18,982					$	28,587					$	7,281					$	—					$	183,460
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Non-owner occupied
Risk ratings 1-3			$	74					$	4,467					$	6,682					$	969					$	80					$	1,825					$	105					$	—					$	14,202
Risk rating 4			25,531						48,951						38,433						12,150						7,809						43,754						13,984						—						190,612
Risk rating 5			—						—						—						—						—						3,576						5,921						—						9,497
Risk rating 6			1,034						—						—						57						—						—						—						—						1,091
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	26,639					$	53,418					$	45,115					$	13,176					$	7,889					$	49,155					$	20,010					$	—					$	215,402
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			June 30, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial real estate: 1-4 family investor
Risk ratings 1-3			$	—					$	992					$	987					$	930					$	683					$	1,088					$	1,871					$	—					$	6,551
Risk rating 4			4,169						12,619						31,378						15,905						2,820						4,741						6,777						—						78,409
Risk rating 5			156						362						79						—						57						—						—						—						654
Risk rating 6			386						—						—						—						64						196						—						—						646
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	4,711					$	13,973					$	32,444					$	16,835					$	3,624					$	6,025					$	8,648					$	—					$	86,260
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Multifamily
Risk ratings 1-3			$	—					$	4,861					$	2,122					$	579					$	—					$	1,951					$	5,050					$	—					$	14,563
Risk rating 4			1,377						17,208						16,312						834						601						22,201						2,601						—						61,134
Risk rating 5			—						—						—						27						—						—						—						—						27
Risk rating 6			—						—						38						—						—						3,003						367						—						3,408
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	1,377					$	22,069					$	18,472					$	1,440					$	601					$	27,155					$	8,018					$	—					$	79,132
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Advances to mortgage brokers
Risk ratings 1-3			$	39,099					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	39,099
Current year-to-date gross charge-offs			—						—						—						—						—						—						—						—						$	—
Agricultural mortgage
Risk ratings 1-3			$	318					$	3,011					$	1,179					$	2,819					$	835					$	1,446					$	75					$	—					$	9,683
Risk rating 4			3,369						13,225						9,325						6,222						4,119						6,305						2,926						—						45,491
Risk rating 5			126						4,391						5,916						714						188						60						90						—						11,485
Risk rating 6			856						—						—						—						—						2,185						—						—						3,041
Risk rating 7			—						—						—						—						—						51						—						—						51
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	4,669					$	20,627					$	16,420					$	9,755					$	5,142					$	10,047					$	3,091					$	—					$	69,751
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	4					$	—					$	—					$	4
Agricultural other
Risk ratings 1-3			$	191					$	81					$	129					$	41					$	268					$	151					$	1,412					$	—					$	2,273
Risk rating 4			726						2,820						2,475						705						170						89						12,701						—						19,686
Risk rating 5			325						9						173						507						—						696						2,761						—						4,471
Risk rating 6			—						—						34						—						—						58						249						—						341
Risk rating 7			—						—						—						—						—						167						—						—						167
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	1,242					$	2,910					$	2,811					$	1,253					$	438					$	1,161					$	17,123					$	—					$	26,938
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

The following table displays 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						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			462,361						126,733						589,094						44,258						21,214						65,472						654,566
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			$	566,012					$	178,428					$	744,440					$	73,002					$	31,983					$	104,985					$	849,425

Schedule of Residential Real Estate and Consumer Loan Segments by Year of Orignation

The following table displays residential real estate and consumer loans by payment status and year of origination as of:

			June 30, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Residential real estate: Senior lien
Current			$	18,810					$	43,814					$	83,552					$	56,147					$	25,005					$	62,437					$	7,478					$	5,561					$	302,804
Past due 30-89 days			—						294						—						48						—						185						—						—						527
Past due 90 or more days			—						—						—						—						—						133						—						—						133
Nonaccrual			51						—						—						—						43						85						—						—						179
Total			$	18,861					$	44,108					$	83,552					$	56,195					$	25,048					$	62,840					$	7,478					$	5,561					$	303,643
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	2					$	—					$	—					$	2
Residential real estate: Junior lien
Current			$	1,920					$	1,450					$	199					$	150					$	227					$	588					$	—					$	—					$	4,534
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	1,920					$	1,450					$	199					$	150					$	227					$	588					$	—					$	—					$	4,534
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential real estate: Home equity lines of credit
Current			$	222					$	—					$	—					$	—					$	—					$	—					$	35,075					$	—					$	35,297
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	222					$	—					$	—					$	—					$	—					$	—					$	35,075					$	—					$	35,297
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer : Secured - direct
Current			$	9,843					$	11,791					$	7,983					$	4,614					$	2,208					$	2,015					$	—					$	—					$	38,454
Past due 30-89 days			—						—						—						4						—						—						—						—						4
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	9,843					$	11,791					$	7,983					$	4,618					$	2,208					$	2,015					$	—					$	—					$	38,458
Current year-to-date gross charge-offs			$	—					$	—					$	5					$	—					$	—					$	—					$	—					$	—					$	5
Consumer : Secured - indirect
Current			$	20,940					$	12,860					$	7,852					$	6,239					$	2,447					$	3,706					$	—					$	—					$	54,044
Past due 30-89 days			—						—						30						—						39						18						—						—						87
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	20,940					$	12,860					$	7,882					$	6,239					$	2,486					$	3,724					$	—					$	—					$	54,131
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			June 30, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Consumer: Unsecured
Current			$	1,053					$	1,141					$	267					$	162					$	31					$	4					$	713					$	—					$	3,371
Past due 30-89 days			—						6						3						2						—						—						1						—						12
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	1,053					$	1,147					$	270					$	164					$	31					$	4					$	714					$	—					$	3,383
Current year-to-date gross charge-offs			$	172					$	—					$	6					$	—					$	—					$	4					$	—					$	—					$	182

Financing Receivable, Troubled Debt Restructuring [Table Text Block]

The following is a summary of the amortized cost basis of loan modifications granted to borrowers experiencing financial difficulty for the:

			Three Months Ended June 30
			Term Extension												Interest Rate Reduction and Term Extension
			Amortized Cost Basis						% of Total Class of Financial Receivable						Amortized Cost Basis						% of Total Class of Financial Receivable
Commercial real estate
Commercial mortgage non-owner occupied			$	1,034					0.48		%				$	—					—		%
Agricultural
Agricultural mortgage			—						—		%				28						0.04		%
Total			$	1,034											$	28

			Six Months Ended June 30
			Term Extension												Interest Rate Reduction and Term Extension
			Amortized Cost Basis						% of Total Class of Financial Receivable						Amortized Cost Basis						% of Total Class of Financial Receivable
Commercial real estate
Commercial mortgage non-owner occupied			$	1,034					0.48		%				$	—					—		%
Agricultural
Agricultural mortgage			232						0.33		%				28						0.04		%
Agricultural			34						0.13		%				—						—		%
Residential real estate
Senior lien			5						—		%				—						—		%
Total			$	1,305											$	28

Loan Modifications for Borrowers Experiencing Financial Difficulty Payment Status

The following tables summarize the performance of such loans that were modified during the three and six-month periods ended June 30, 2023.

June 30, 2023

Past Due:

30-59 Days

60-89 Days

90 Days or More

Total Past Due

Commercial real estate

Commercial mortgage non-owner occupied

$

—

$

—

$

—

$

—

Agricultural

Agricultural mortgage

—

—

—

—

Total

$

—

$

—

$

—

$

—

			June 30, 2023
			Past Due:
			30-59 Days						60-89 Days						90 Days or More						Total Past Due
Commercial real estate
Commercial mortgage non-owner occupied			$	—					$	—					$	—					$	—
Agricultural
Agricultural mortgage			—						—						—						—
Agricultural			—						—						—						—
Residential real estate
Senior lien			5						—						—						5
Total			$	5					$	—					$	—					$	5

Effects of Loan Modifications for Borrowers Experiencing Financial Difficulty

The following table summarizes the financial effect of the modifications granted to borrowers experiencing financial difficulty for the:

Three Months Ended June 30

Six Months Ended June 30

Weighted-Average Interest Rate Reduction

Weighted-Average Term Extension (Years)

Weighted-Average Interest Rate Reduction

Weighted-Average Term Extension (Years)

Commercial real estate

Commercial mortgage non-owner occupied

N/A

3.00

N/A

3.00

Agricultural

Agricultural mortgage

4.50%

1.75

4.50%

1.08

Agricultural

N/A

N/A

N/A

1.00

Residential real estate

Senior lien

N/A

N/A

N/A

2.60

Allowance for Credit Losses

A summary of activity in the ACL by portfolio segment and the recorded investment in loans by segments follows:

			Allowance for Credit Losses
			Three Months Ended June 30, 2023
			Commercial and Industrial						Commercial Real Estate						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
April 1, 2023			$	817					$	6,036					$	265					$	4,113					$	1,409					$	—					$	12,640
Charge-offs			—						0						(4)						—						(88)						—						(92)
Recoveries			4						10						2						25						54						—						95
Credit loss expense			1						(78)						1						35						231						—						190
June 30, 2023			$	822					$	5,968					$	264					$	4,173					$	1,606					$	—					$	12,833

			Allowance for Credit Losses
			Six Months Ended June 30, 2023
			Commercial and Industrial						Commercial Real Estate						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2023			$	860					$	461					$	577					$	617					$	961					$	6,374					$	9,850
Impact of the adoption of ASC 326			(58)						5,532						(247)						3,535						356						(6,374)						2,744
Charge-offs			—						—						(4)						(2)						(187)						—						(193)
Recoveries			4						20						6						49						126						—						205
Credit loss expense			16						(45)						(68)						(26)						350						—						227
June 30, 2023			$	822					$	5,968					$	264					$	4,173					$	1,606					$	—					$	12,833

			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
Credit loss expense			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
Credit loss expense			(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
			As of December 31, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
Allowance
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			736,098						94,050						333,953						78,054												1,242,155
Total			$	744,440					$	104,985					$	336,694					$	78,054											$	1,264,173

Individually Evaluated Collateral Dependent and Specific ACL

The following table presents loans that were evaluated for expected credit losses on an individual basis and the related specific allocations, by loan segment as of:

			June 30, 2023												December 31, 2022
			Loan Balance						Specific Allocation						Loan Balance						Specific Allocation
Commercial and industrial			$	—					$	—					$	—					$	—
Commercial real estate			—						—						8,342						12
Agricultural			190						—						10,935						—
Residential real estate			80						—						2,741						439
Consumer			—						—						—						—
Total			$	270					$	—					$	22,018					$	451

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