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Loans and ACL (Tables)

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Loan Composition

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

			September 30 2023						Percent of Total						December 31 2022						Percent of Total
Commercial and industrial
Secured			$	176,887					13.24		%				$	161,895					12.80		%
Unsecured			18,927						1.42		%				16,533						1.31		%
Total commercial and industrial			195,814						14.66		%				178,428						14.11		%
Commercial real estate
Commercial mortgage owner occupied			183,497						13.75		%				192,117						15.20		%
Commercial mortgage non-owner occupied			216,675						16.23		%				204,091						16.14		%
Commercial mortgage 1-4 family investor			88,150						6.60		%				85,278						6.75		%
Commercial mortgage multifamily			78,317						5.87		%				84,526						6.69		%
Total commercial real estate			566,639						42.45		%				566,012						44.78		%
Advances to mortgage brokers			24,807						1.86		%				—						—		%
Agricultural
Agricultural mortgage			69,930						5.24		%				73,002						5.77		%
Agricultural			29,303						2.20		%				31,983						2.53		%
Total agricultural			99,233						7.44		%				104,985						8.30		%
Residential real estate
Senior lien			306,054						22.93		%				300,225						23.75		%
Junior lien			5,501						0.41		%				3,282						0.26		%
Home equity lines of credit			36,641						2.75		%				33,187						2.63		%
Total residential real estate			348,196						26.09		%				336,694						26.64		%
Consumer
Secured - direct			38,029						2.85		%				37,127						2.94		%
Secured - indirect			58,660						4.40		%				37,814						2.98		%
Unsecured			3,296						0.25		%				3,113						0.25		%
Total consumer			99,985						7.50		%				78,054						6.17		%
Total			$	1,334,674					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:

			September 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			41						41						67						67
Agricultural other			167						167						167						167
Residential real estate:
Senior lien			295						295						127						107
Total			$	520					$	520					$	457					$	437

Summary of past due loans

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

			September 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			$	180					$	—					$	17					$	176,690					$	176,887					$	—
Unsecured			10						—						—						18,917						18,927						—
Total commercial and industrial			190						—						17						195,607						195,814						—
Commercial real estate
Commercial mortgage owner occupied			—						—						—						183,497						183,497						—
Commercial mortgage non-owner occupied			—						—						—						216,675						216,675						—
Commercial mortgage 1-4 family investor			—						—						—						88,150						88,150						—
Commercial mortgage multifamily			—						—						—						78,317						78,317						—
Total commercial real estate			—						—						—						566,639						566,639						—
Advances to mortgage brokers			—						—						—						24,807						24,807						—
Agricultural
Agricultural mortgage			—						—						—						69,930						69,930						—
Agricultural			10						—						—						29,293						29,303						—
Total agricultural			10						—						—						99,223						99,233						—
Residential real estate
Senior lien			185						405						131						305,333						306,054						—
Junior lien			—						—						—						5,501						5,501						—
Home equity lines of credit			—						—						—						36,641						36,641						—
Total residential real estate			185						405						131						347,475						348,196						—
Consumer
Secured - direct			7						12						—						38,010						38,029						—
Secured - indirect			17						8						—						58,635						58,660						—
Unsecured			9						—						—						3,287						3,296						—
Total consumer			33						20						—						99,932						99,985						—
Total			$	418					$	425					$	148					$	1,333,683					$	1,334,674					$	—

			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:

			September 30, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial and industrial: Secured
Risk ratings 1-3			$	5,410					$	4,336					$	5,991					$	7,221					$	533					$	972					$	13,179					$	—					$	37,642
Risk rating 4			26,976						37,506						23,971						5,991						2,831						1,788						30,522						—						129,585
Risk rating 5			411						2,849						252						338						141						114						1,965						—						6,070
Risk rating 6			665						—						8						233						13						150						2,504						—						3,573
Risk rating 7			—						—						—						17						—						—						—						—						17
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	33,462					$	44,691					$	30,222					$	13,800					$	3,518					$	3,024					$	48,170					$	—					$	176,887
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial and industrial: Unsecured
Risk ratings 1-3			$	538					$	259					$	144					$	71					$	107					$	910					$	4,435					$	—					$	6,464
Risk rating 4			955						3,200						636						596						—						—						7,012						—						12,399
Risk rating 5			—						33						—						—						—						—						31						—						64
Risk rating 6			—						—						—						—						—						—						—						—						—
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	1,493					$	3,492					$	780					$	667					$	107					$	910					$	11,478					$	—					$	18,927
Current year-to-date gross charge-offs			$	8					$	—					$	—					$	—					$	—					$	—					$	21					$	—					$	29
Commercial real estate: Owner occupied
Risk ratings 1-3			$	3,403					$	1,746					$	12,878					$	14,429					$	926					$	3,376					$	73					$	—					$	36,831
Risk rating 4			10,764						34,268						39,950						14,627						13,741						20,944						1,806						—						136,100
Risk rating 5			1,489						736						197						225						3,881						1,975						397						—						8,900
Risk rating 6			—						—						882						236						—						548						—						—						1,666
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	15,656					$	36,750					$	53,907					$	29,517					$	18,548					$	26,843					$	2,276					$	—					$	183,497
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Non-owner occupied
Risk ratings 1-3			$	71					$	4,425					$	6,554					$	877					$	178					$	1,797					$	—					$	—					$	13,902
Risk rating 4			27,875						62,364						37,957						12,309						7,706						43,478						567						—						192,256
Risk rating 5			—						—						5,897						—						—						3,530						—						—						9,427
Risk rating 6			1,034						—						—						56						—						—						—						—						1,090
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	28,980					$	66,789					$	50,408					$	13,242					$	7,884					$	48,805					$	567					$	—					$	216,675
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			September 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			$	139					$	1,558					$	881					$	916					$	675					$	1,020					$	1,205					$	—					$	6,394
Risk rating 4			8,844						12,417						31,029						15,404						3,157						4,215						5,413						—						80,479
Risk rating 5			154						358						77						—						56						—						—						—						645
Risk rating 6			559						—						—						—						61						12						—						—						632
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	9,696					$	14,333					$	31,987					$	16,320					$	3,949					$	5,247					$	6,618					$	—					$	88,150
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Multifamily
Risk ratings 1-3			$	4,775					$	4,774					$	2,088					$	573					$	—					$	1,853					$	—					$	—					$	14,063
Risk rating 4			1,375						19,448						16,146						824						555						21,994						526						—						60,868
Risk rating 5			—						—						—						16						—						—						—						—						16
Risk rating 6			—						—						35						—						—						3,335						—						—						3,370
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	6,150					$	24,222					$	18,269					$	1,413					$	555					$	27,182					$	526					$	—					$	78,317
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Advances to mortgage brokers
Risk ratings 1-3			$	24,807					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	24,807
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural mortgage
Risk ratings 1-3			$	292					$	2,859					$	1,171					$	2,816					$	611					$	1,250					$	85					$	—					$	9,084
Risk rating 4			5,391						13,054						9,236						6,038						3,995						8,042						833						—						46,589
Risk rating 5			126						4,377						5,903						702						185						60						236						—						11,589
Risk rating 6			851						—						—						—						—						1,776						—						—						2,627
Risk rating 7			—						—						—						—						—						41						—						—						41
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	6,660					$	20,290					$	16,310					$	9,556					$	4,791					$	11,169					$	1,154					$	—					$	69,930
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	4					$	—					$	—					$	4
Agricultural other
Risk ratings 1-3			$	617					$	81					$	121					$	40					$	268					$	151					$	739					$	—					$	2,017
Risk rating 4			1,380						2,711						2,415						684						158						77						14,958						—						22,383
Risk rating 5			724						9						168						507						—						623						2,422						—						4,453
Risk rating 6			—						—						34						—						—						—						249						—						283
Risk rating 7			—						—						—						—						—						—						167						—						167
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	2,721					$	2,801					$	2,738					$	1,231					$	426					$	851					$	18,535					$	—					$	29,303
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:

			September 30, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Residential real estate: Senior lien
Current			$	32,147					$	54,084					$	82,460					$	53,888					$	24,279					$	58,440					$	—					$	—					$	305,298
Past due 30-89 days			—						—						—						—						189						272						—						—						461
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			51						—						—						31						—						213						—						—						295
Total			$	32,198					$	54,084					$	82,460					$	53,919					$	24,468					$	58,925					$	—					$	—					$	306,054
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	2					$	—					$	—					$	2
Residential real estate: Junior lien
Current			$	3,097					$	1,406					$	190					$	141					$	176					$	491					$	—					$	—					$	5,501
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	3,097					$	1,406					$	190					$	141					$	176					$	491					$	—					$	—					$	5,501
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential real estate: Home equity lines of credit
Current			$	—					$	—					$	—					$	—					$	—					$	—					$	36,641					$	—					$	36,641
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	—					$	—					$	—					$	—					$	—					$	—					$	36,641					$	—					$	36,641
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer : Secured - direct
Current			$	12,632					$	10,739					$	7,116					$	3,926					$	1,966					$	1,631					$	—					$	—					$	38,010
Past due 30-89 days			12						—						7						—						—						—						—						—						19
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	12,644					$	10,739					$	7,123					$	3,926					$	1,966					$	1,631					$	—					$	—					$	38,029
Current year-to-date gross charge-offs			$	31					$	12					$	5					$	—					$	—					$	—					$	—					$	—					$	48
Consumer : Secured - indirect
Current			$	27,842					$	12,031					$	7,457					$	5,692					$	2,210					$	3,403					$	—					$	—					$	58,635
Past due 30-89 days			—						—						1						12						7						5						—						—						25
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	27,842					$	12,031					$	7,458					$	5,704					$	2,217					$	3,408					$	—					$	—					$	58,660
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			September 30, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Consumer: Unsecured
Current			$	1,385					$	906					$	190					$	116					$	12					$	1					$	677					$	—					$	3,287
Past due 30-89 days			—						3						6						—						—						—						—						—						9
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	1,385					$	909					$	196					$	116					$	12					$	1					$	677					$	—					$	3,296
Current year-to-date gross charge-offs			$	256					$	18					$	11					$	2					$	—					$	1					$	1					$	—					$	289

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 nine-month period ended September 30, 2023. There were no loan modifications granted to borrowers experiencing financial difficulty for the three-month period ended September 30, 2023.

			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						0.12		%				—						—		%
Residential real estate
Senior lien			5						—		%				—						—		%
Total			$	1,305											$	28

Loan Modifications for Borrowers Experiencing Financial Difficulty Payment Status

Loans modified during the nine-month period ended September 30, 2023 were all current at September 30, 2023, with no loans in past due status.We had no loans that defaulted in the three and nine-month periods ended September 30, 2023 and 2022 which were modified within 12 months prior to the default date.

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 nine-month period ended September 30, 2023:

Weighted-Average Interest Rate Reduction

Weighted-Average Term Extension (Years)

Commercial real estate

Commercial mortgage non-owner occupied

N/A

3.00

Agricultural

Agricultural mortgage

4.50%

1.08

Agricultural

N/A

1.00

Residential real estate

Senior lien

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 September 30, 2023
			Commercial and Industrial						Commercial Real Estate						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
July 1, 2023			$	822					$	5,968					$	264					$	4,173					$	1,606					$	—					$	12,833
Charge-offs			(29)						—						—						—						(150)						—						(179)
Recoveries			70						3						—						266						94						—						433
Credit loss expense			(34)						(101)						5						(281)						91						—						(320)
September 30, 2023			$	829					$	5,870					$	269					$	4,158					$	1,641					$	—					$	12,767

			Allowance for Credit Losses
			Nine Months Ended September 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			(29)						—						(4)						(2)						(337)						—						(372)
Recoveries			74						23						6						315						220						—						638
Credit loss expense			(18)						(146)						(63)						(307)						441						—						(93)
September 30, 2023			$	829					$	5,870					$	269					$	4,158					$	1,641					$	—					$	12,767

			Allowance for Loan Losses
			Three Months Ended September 30, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
July 1, 2022			$	1,758					$	451					$	639					$	1,323					$	5,529					$	9,700
Charge-offs			—						—						—						(173)						—						(173)
Recoveries			14						1						53						64						—						132
Credit loss expense			(436)						35						(70)						(168)						657						18
September 30, 2022			$	1,336					$	487					$	622					$	1,046					$	6,186					$	9,677

			Allowance for Loan Losses
			Nine Months Ended September 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)						—						—						(367)						—						(370)
Recoveries			54						4						123						223						—						404
Credit loss expense			(455)						194						(248)						282						767						540
September 30, 2022			$	1,336					$	487					$	622					$	1,046					$	6,186					$	9,677

			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:

			September 30, 2023												December 31, 2022
			Loan Balance						Specific Allocation						Loan Balance						Specific Allocation
Commercial and industrial			$	—					$	—					$	—					$	—
Commercial real estate			—						—						8,342						12
Agricultural			182						—						10,935						—
Residential real estate			209						—						2,741						439
Consumer			—						—						—						—
Total			$	391					$	—					$	22,018					$	451

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