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Organization, Consolidation and Presentation of Financial Statements (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Accounting Standards Update and Change in Accounting Principle

The following table details the impact of the adoption of ASC 326:

			January 1, 2023
			Pre-Adoption Allowance						Impact of Adoption						Post-Adoption Allowance						Cumulative Effect on Retained Earnings
Loans:
Commercial and industrial			$	860					$	(58)					$	802					$	46
Commercial real estate			461						5,532						5,993						(4,370)
Agricultural			577						(247)						330						195
Residential real estate			617						3,535						4,152						(2,793)
Consumer			961						356						1,317						(281)
Unallocated			6,374						(6,374)						—						5,035
Total			$	9,850					$	2,744					$	12,594					$	(2,168)
Off-balance-sheet credit exposures			$	—					$	315					$	315					$	(249)

Schedule of equity method and other investments

Equity securities without readily determinable fair values consist of the following holdings as of December 31:

			2023						2022
FHLB Stock			$	12,762					$	12,762
FRB Stock			2,400						2,400
Other			686						584
Total			$	15,848					$	15,746

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Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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