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Loans and ACL (Tables)

3 Months Ended

Mar. 31, 2024

Receivables [Abstract]

Loan Composition

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

			March 31, 2024												December 31, 2023
			Balance						Percent of Total						Balance						Percent of Total
Commercial and industrial
Secured			$	200,940					14.72		%				$	189,186					14.02		%
Unsecured			25,341						1.86		%				20,552						1.52		%
Total commercial and industrial			226,281						16.58		%				209,738						15.54		%
Commercial real estate
Commercial mortgage owner occupied			178,158						13.05		%				180,636						13.39		%
Commercial mortgage non-owner occupied			215,091						15.75		%				216,292						16.03		%
Commercial mortgage 1-4 family investor			90,812						6.65		%				89,208						6.61		%
Commercial mortgage multifamily			77,062						5.64		%				78,108						5.79		%
Total commercial real estate			561,123						41.09		%				564,244						41.82		%
Advances to mortgage brokers			29,688						2.17		%				18,541						1.37		%
Agricultural
Agricultural mortgage			67,891						4.97		%				69,044						5.12		%
Agricultural other			25,804						1.89		%				30,950						2.29		%
Total agricultural			93,695						6.86		%				99,994						7.41		%
Residential real estate
Senior lien			312,692						22.90		%				313,459						23.23		%
Junior lien			6,773						0.50		%				5,945						0.44		%
Home equity lines of credit			37,193						2.72		%				37,014						2.74		%
Total residential real estate			356,658						26.12		%				356,418						26.41		%
Consumer
Secured - direct			37,496						2.75		%				37,948						2.81		%
Secured - indirect			57,396						4.20		%				59,324						4.40		%
Unsecured			3,171						0.23		%				3,256						0.24		%
Total consumer			98,063						7.18		%				100,528						7.45		%
Total			$	1,365,508					100.00		%				$	1,349,463					100.00		%

Nonaccrual Loans with No ACL

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

			March 31, 2024												December 31, 2023
			Total Nonaccrual Loans						Nonaccrual Loans with No ACL						Total Nonaccrual Loans						Nonaccrual Loans with No ACL
Commercial and industrial:
Secured			$	567					$	292					$	491					$	435
Commercial real estate:
Commercial mortgage owner occupied			234						160						—						—
Agricultural:
Agricultural mortgage			22						22						38						38
Agricultural other			167						167						167						167
Residential real estate:
Senior lien			293						293						286						286
Total			$	1,283					$	934					$	982					$	926

Summary of past due loans

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

			March 31, 2024
			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			$	683					$	92					$	407					$	199,758					$	200,940					$	—
Unsecured			—						—						—						25,341						25,341						—
Total commercial and industrial			683						92						407						225,099						226,281						—
Commercial real estate
Commercial mortgage owner occupied			701						234						—						177,223						178,158						—
Commercial mortgage non-owner occupied			2,421						—						—						212,670						215,091						—
Commercial mortgage 1-4 family investor			—						—						—						90,812						90,812						—
Commercial mortgage multifamily			—						—						—						77,062						77,062						—
Total commercial real estate			3,122						234						—						557,767						561,123						—
Advances to mortgage brokers			—						—						—						29,688						29,688						—
Agricultural
Agricultural mortgage			—						—						—						67,891						67,891						—
Agricultural other			28						—						—						25,776						25,804						—
Total agricultural			28						—						—						93,667						93,695						—
Residential real estate
Senior lien			4,084						7						—						308,601						312,692						—
Junior lien			20						—						—						6,753						6,773						—
Home equity lines of credit			47						—						—						37,146						37,193						—
Total residential real estate			4,151						7						—						352,500						356,658						—
Consumer
Secured - direct			55						—						—						37,441						37,496						—
Secured - indirect			127						—						—						57,269						57,396						—
Unsecured			5						—						—						3,166						3,171						—
Total consumer			187						—						—						97,876						98,063						—
Total			$	8,171					$	333					$	407					$	1,356,597					$	1,365,508					$	—

			December 31, 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			$	165					$	290					$	201					$	188,530					$	189,186					$	—
Unsecured			—						—						—						20,552						20,552						—
Total commercial and industrial			165						290						201						209,082						209,738						—
Commercial real estate
Commercial mortgage owner occupied			—						—						—						180,636						180,636						—
Commercial mortgage non-owner occupied			—						—						—						216,292						216,292						—
Commercial mortgage 1-4 family investor			—						—						—						89,208						89,208						—
Commercial mortgage multifamily			—						—						—						78,108						78,108						—
Total commercial real estate			—						—						—						564,244						564,244						—
Advances to mortgage brokers			—						—						—						18,541						18,541						—
Agricultural
Agricultural mortgage			—						—						—						69,044						69,044						—
Agricultural other			—						—						—						30,950						30,950						—
Total agricultural			—						—						—						99,994						99,994						—
Residential real estate
Senior lien			3,188						349						201						309,721						313,459						87
Junior lien			—						—						—						5,945						5,945						—
Home equity lines of credit			—						—						—						37,014						37,014						—
Total residential real estate			3,188						349						201						352,680						356,418						87
Consumer
Secured - direct			3						—						—						37,945						37,948						—
Secured - indirect			181						—						—						59,143						59,324						—
Unsecured			9						—						—						3,247						3,256						—
Total consumer			193						—						—						100,335						100,528						—
Total			$	3,546					$	639					$	402					$	1,344,876					$	1,349,463					$	87

Credit quality indicators by year of origination

The following tables display commercial and agricultural loans by credit risk ratings and year of origination as of:

			March 31, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial and industrial: Secured
Risk ratings 1-3			$	662					$	19,868					$	4,473					$	6,069					$	6,286					$	865					$	9,260					$	—					$	47,483
Risk rating 4			14,523						38,158						32,961						18,951						3,675						3,876						29,694						—						141,838
Risk rating 5			2,425						292						314						217						114						100						1,771						—						5,233
Risk rating 6			—						—						2,160						—						194						107						3,358						—						5,819
Risk rating 7			—						389						—						—						178						—						—						—						567
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	17,610					$	58,707					$	39,908					$	25,237					$	10,447					$	4,948					$	44,083					$	—					$	200,940
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial and industrial: Unsecured
Risk ratings 1-3			$	—					$	1,850					$	203					$	114					$	48					$	714					$	4,969					$	—					$	7,898
Risk rating 4			1,755						3,835						2,563						476						448						—						8,296						—						17,373
Risk rating 5			—						—						29						—						—						—						41						—						70
Risk rating 6			—						—						—						—						—						—						—						—						—
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	1,755					$	5,685					$	2,795					$	590					$	496					$	714					$	13,306					$	—					$	25,341
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Owner occupied
Risk ratings 1-3			$	129					$	3,681					$	1,684					$	12,472					$	14,060					$	3,518					$	434					$	—					$	35,978
Risk rating 4			2,749						12,054						31,967						36,182						12,673						31,487						1,212						—						128,324
Risk rating 5			199						623						1,475						2,678						694						5,369						372						—						11,410
Risk rating 6			—						823						—						858						—						531						—						—						2,212
Risk rating 7			—						—						—						—						234						—						—						—						234
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	3,077					$	17,181					$	35,126					$	52,190					$	27,661					$	40,905					$	2,018					$	—					$	178,158
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Non-owner occupied
Risk ratings 1-3			$	339					$	63					$	4,340					$	6,428					$	761					$	1,897					$	—					$	—					$	13,828
Risk rating 4			214						37,117						63,177						37,162						11,346						40,046						1,673						—						190,735
Risk rating 5			—						—						228						5,787						—						3,437						—						—						9,452
Risk rating 6			—						1,023						—						—						53						—						—						—						1,076
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	553					$	38,203					$	67,745					$	49,377					$	12,160					$	45,380					$	1,673					$	—					$	215,091
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			March 31, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial real estate: 1-4 family investor
Risk ratings 1-3			$	208					$	284					$	1,181					$	846					$	889					$	1,221					$	1,414					$	—					$	6,043
Risk rating 4			3,973						13,272						11,329						30,174						14,807						4,815						5,159						—						83,529
Risk rating 5			—						150						351						76						—						54						—						—						631
Risk rating 6			—						551						—						—						—						58						—						—						609
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	4,181					$	14,257					$	12,861					$	31,096					$	15,696					$	6,148					$	6,573					$	—					$	90,812
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Multifamily
Risk ratings 1-3			$	—					$	4,196					$	4,589					$	2,018					$	562					$	1,480					$	—					$	—					$	12,845
Risk rating 4			—						2,564						19,300						15,817						801						21,591						795						—						60,868
Risk rating 5			—						—						—						—						—						—						—						—						—
Risk rating 6			—						—						—						29						—						3,320						—						—						3,349
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	—					$	6,760					$	23,889					$	17,864					$	1,363					$	26,391					$	795					$	—					$	77,062
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Advances to mortgage brokers
Risk ratings 1-3			$	29,688					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	29,688
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural mortgage
Risk ratings 1-3			$	—					$	293					$	2,822					$	1,209					$	2,628					$	1,341					$	6					$	—					$	8,299
Risk rating 4			1,353						5,033						11,379						8,802						5,809						9,681						1,049						—						43,106
Risk rating 5			228						527						5,366						5,777						683						790						674						—						14,045
Risk rating 6			—						837						—						—						—						1,582						—						—						2,419
Risk rating 7			—						—						—						—						—						22						—						—						22
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	1,581					$	6,690					$	19,567					$	15,788					$	9,120					$	13,416					$	1,729					$	—					$	67,891
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural other
Risk ratings 1-3			$	249					$	649					$	62					$	109					$	37					$	325					$	1,127					$	—					$	2,558
Risk rating 4			423						1,380						2,359						2,123						551						93						10,901						—						17,830
Risk rating 5			—						50						6						73						499						480						2,938						—						4,046
Risk rating 6			—						472						—						117						—						—						614						—						1,203
Risk rating 7			—						—						—						—						—						—						167						—						167
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	672					$	2,551					$	2,427					$	2,422					$	1,087					$	898					$	15,747					$	—					$	25,804
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			December 31, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial and industrial: Secured
Risk ratings 1-3			$	15,061					$	4,324					$	6,188					$	6,666					$	422					$	449					$	12,305					$	—					$	45,415
Risk rating 4			38,680						35,245						22,065						4,523						2,469						1,762						29,826						—						134,570
Risk rating 5			391						2,634						233						305						111						101						1,994						—						5,769
Risk rating 6			—						—						4						207						6						128						2,596						—						2,941
Risk rating 7			465						—						—						24						2						—						—						—						491
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	54,597					$	42,203					$	28,490					$	11,725					$	3,010					$	2,440					$	46,721					$	—					$	189,186
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial and industrial: Unsecured
Risk ratings 1-3			$	2,200					$	259					$	129					$	71					$	96					$	707					$	1,663					$	—					$	5,125
Risk rating 4			3,988						3,117						517						470						—						—						7,274						—						15,366
Risk rating 5			—						31						—						—						—						—						30						—						61
Risk rating 6			—						—						—						—						—						—						—						—						—
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	6,188					$	3,407					$	646					$	541					$	96					$	707					$	8,967					$	—					$	20,552
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Owner occupied
Risk ratings 1-3			$	3,592					$	1,712					$	12,655					$	14,228					$	761					$	3,313					$	211					$	—					$	36,472
Risk rating 4			12,148						33,392						39,406						14,086						13,384						19,942						1,506						—						133,864
Risk rating 5			1,460						727						195						220						3,829						1,761						464						—						8,656
Risk rating 6			—						—						870						234						—						540						—						—						1,644
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	17,200					$	35,831					$	53,126					$	28,768					$	17,974					$	25,556					$	2,181					$	—					$	180,636
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Non-owner occupied
Risk ratings 1-3			$	67					$	4,383					$	6,496					$	827					$	172					$	1,766					$	—					$	—					$	13,711
Risk rating 4			37,906						62,979						37,583						11,534						7,589						32,941						1,650						—						192,182
Risk rating 5			—						—						5,838						—						—						3,478						—						—						9,316
Risk rating 6			1,029						—						—						54						—						—						—						—						1,083
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	39,002					$	67,362					$	49,917					$	12,415					$	7,761					$	38,185					$	1,650					$	—					$	216,292
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			December 31, 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			$	286					$	1,445					$	864					$	905					$	666					$	887					$	1,352					$	—					$	6,405
Risk rating 4			13,492						11,641						30,604						15,124						3,036						3,111						4,538						—						81,546
Risk rating 5			152						354						77						—						55						—						—						—						638
Risk rating 6			555						—						—						—						59						5						—						—						619
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	14,485					$	13,440					$	31,545					$	16,029					$	3,816					$	4,003					$	5,890					$	—					$	89,208
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Multifamily
Risk ratings 1-3			$	4,509					$	4,682					$	2,053					$	568					$	—					$	1,515					$	—					$	—					$	13,327
Risk rating 4			2,792						19,465						15,981						813						549						21,263						554						—						61,417
Risk rating 5			—						—						—						4						—						—						—						—						4
Risk rating 6			—						—						32						—						—						3,328						—						—						3,360
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	7,301					$	24,147					$	18,066					$	1,385					$	549					$	26,106					$	554					$	—					$	78,108
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Advances to mortgage brokers
Risk ratings 1-3			$	18,541					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	18,541
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural mortgage
Risk ratings 1-3			$	292					$	2,834					$	1,241					$	2,786					$	604					$	964					$	94					$	—					$	8,815
Risk rating 4			5,622						12,903						8,970						5,940						3,926						7,883						566						—						45,810
Risk rating 5			126						4,098						5,886						689						175						60						756						—						11,790
Risk rating 6			842						—						—						—						—						1,749						—						—						2,591
Risk rating 7			—						—						—						—						—						38						—						—						38
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	6,882					$	19,835					$	16,097					$	9,415					$	4,705					$	10,694					$	1,416					$	—					$	69,044
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural other
Risk ratings 1-3			$	801					$	81					$	121					$	38					$	183					$	141					$	2,659					$	—					$	4,024
Risk rating 4			1,830						2,481						2,280						619						146						75						14,405						—						21,836
Risk rating 5			753						8						163						507						—						480						2,731						—						4,642
Risk rating 6			—						—						32						—						—						—						249						—						281
Risk rating 7			—						—						—						—						—						—						167						—						167
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	3,384					$	2,570					$	2,596					$	1,164					$	329					$	696					$	20,211					$	—					$	30,950
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

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

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

			March 31, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Residential real estate: Senior lien
Current			$	7,411					$	44,777					$	51,875					$	78,773					$	51,642					$	74,002					$	—					$	—					$	308,480
Past due 30-89 days			—						121						861						897						280						1,760						—						—						3,919
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						46						—						—						30						217						—						—						293
Total			$	7,411					$	44,944					$	52,736					$	79,670					$	51,952					$	75,979					$	—					$	—					$	312,692
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	1					$	—					$	—					$	1
Residential real estate: Junior lien
Current			$	1,072					$	3,757					$	1,131					$	140					$	126					$	527					$	—					$	—					$	6,753
Past due 30-89 days			—						—						—						20						—						—						—						—						20
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	1,072					$	3,757					$	1,131					$	160					$	126					$	527					$	—					$	—					$	6,773
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential real estate: Home equity lines of credit
Current			$	—					$	—					$	—					$	—					$	—					$	—					$	37,146					$	—					$	37,146
Past due 30-89 days			—						—						—						—						—						—						47						—						47
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	—					$	—					$	—					$	—					$	—					$	—					$	37,193					$	—					$	37,193
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer: Secured - direct
Current			$	3,921					$	12,504					$	9,223					$	5,861					$	3,102					$	2,830					$	—					$	—					$	37,441
Past due 30-89 days			1						19						9						—						12						14						—						—						55
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	3,922					$	12,523					$	9,232					$	5,861					$	3,114					$	2,844					$	—					$	—					$	37,496
Current year-to-date gross charge-offs			$	—					$	62					$	—					$	—					$	—					$	—					$	—					$	—					$	62
Consumer: Secured - indirect
Current			$	2,151					$	28,849					$	10,271					$	6,407					$	5,026					$	4,565					$	—					$	—					$	57,269
Past due 30-89 days			—						78						—						—						40						9						—						—						127
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	2,151					$	28,927					$	10,271					$	6,407					$	5,066					$	4,574					$	—					$	—					$	57,396
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			March 31, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Consumer: Unsecured
Current			$	442					$	1,260					$	572					$	91					$	59					$	4					$	738					$	—					$	3,166
Past due 30-89 days			—						—						5						—						—						—						—						—						5
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	442					$	1,260					$	577					$	91					$	59					$	4					$	738					$	—					$	3,171
Current year-to-date gross charge-offs			$	107					$	7					$	14					$	—					$	—					$	—					$	—					$	—					$	128

			December 31, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Residential real estate: Senior lien
Current			$	45,878					$	52,989					$	80,122					$	52,648					$	23,356					$	54,556					$	—					$	—					$	309,549
Past due 30-89 days			—						784						714						123						478						1,438						—						—						3,537
Past due 90 or more days			—						—						—						—						—						87						—						—						87
Nonaccrual			48						—						—						31						—						207						—						—						286
Total			$	45,926					$	53,773					$	80,836					$	52,802					$	23,834					$	56,288					$	—					$	—					$	313,459
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	2					$	—					$	2
Residential real estate: Junior lien
Current			$	3,706					$	1,325					$	168					$	134					$	167					$	445					$	—					$	—					$	5,945
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	3,706					$	1,325					$	168					$	134					$	167					$	445					$	—					$	—					$	5,945
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential real estate: Home equity lines of credit
Current			$	—					$	—					$	—					$	—					$	—					$	—					$	37,014					$	—					$	37,014
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	—					$	—					$	—					$	—					$	—					$	—					$	37,014					$	—					$	37,014
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer: Secured - direct
Current			$	14,813					$	10,037					$	6,468					$	3,473					$	1,682					$	1,472					$	—					$	—					$	37,945
Past due 30-89 days			—						—						—						3						—						—						—						—						3
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	14,813					$	10,037					$	6,468					$	3,476					$	1,682					$	1,472					$	—					$	—					$	37,948
Current year-to-date gross charge-offs			$	—					$	—					$	5					$	—					$	—					$	—					$	—					$	—					$	5

			December 31, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Consumer: Secured - indirect
Current			$	30,900					$	10,977					$	6,887					$	5,376					$	2,030					$	2,973					$	—					$	—					$	59,143
Past due 30-89 days			123						—						—						30						3						25						—						—						181
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	31,023					$	10,977					$	6,887					$	5,406					$	2,033					$	2,998					$	—					$	—					$	59,324
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer: Unsecured
Current			$	1,576					$	740					$	144					$	86					$	7					$	—					$	694					$	—					$	3,247
Past due 30-89 days			—						9						—						—						—						—						—						—						9
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	1,576					$	749					$	144					$	86					$	7					$	—					$	694					$	—					$	3,256
Current year-to-date gross charge-offs			$	91					$	—					$	3					$	—					$	—					$	—					$	—					$	—					$	94

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 March 31, 2024
			Other-Than-Insignificant Payment Delay												Term Extension
			Amortized Cost Basis						% of Total Class of Financial Receivable						Amortized Cost Basis						% of Total Class of Financial Receivable
Commercial and industrial
Secured			$	—					—		%				$	13					0.01		%
Commercial real estate
Commercial mortgage owner occupied			823						0.46		%				—						—		%
Consumer
Secured - indirect			—						—		%				2						—		%
Total			$	823											$	15

			Three Months Ended March 31, 2023
			Term Extension
			Amortized Cost Basis						% of Total Class of Financial Receivable
Agricultural
Agricultural mortgage			$	232					0.33		%
Agricultural other			34						0.14		%
Residential real estate
Senior lien			5						—		%
Total			$	271

Effects of Loan Modifications for Borrowers Experiencing Financial Difficulty

The following is a summary of the financial effect of the modifications granted to borrowers experiencing financial difficulty for the:

Three Months Ended March 31

2024

2023

Payment Delay Term

Weighted-Average Term Extension (Years)

Weighted-Average Term Extension (Years)

Commercial and industrial

Secured

N/A

3 years

N/A

Commercial real estate

Commercial mortgage owner occupied

7 months

N/A

N/A

Agricultural

Agricultural mortgage

N/A

N/A

1 year

Agricultural other

N/A

N/A

1 year

Residential real estate

Senior lien

N/A

N/A

2.6 years

Consumer

Secured - indirect

N/A

1.3 years

N/A

Loan Modifications for Borrowers Experiencing Financial Difficulty Payment Status

The following tables summarize the performance of such loans that were modified during the three-month periods ended March 31, 2024 and 2023:

March 31, 2024

Past Due:

30-59 Days

60-89 Days

90 Days or More

Total Past Due

Commercial and industrial

Secured

$

—

$

—

$

—

$

—

Commercial real estate

Commercial mortgage owner occupied

—

—

—

—

Consumer

Secured - indirect

—

—

—

—

Total

$

—

$

—

$

—

$

—

March 31, 2023

Past Due:

30-59 Days

60-89 Days

90 Days or More

Total Past Due

Agricultural

Agricultural mortgage

$

—

$

—

$

—

$

—

Agricultural other

—

—

—

—

Residential real estate

Senior lien

—

—

—

—

Total

$

—

$

—

$

—

$

—

Allowance for Credit Losses

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

			Three Months Ended March 31, 2024
			Commercial and Industrial						Commercial Real Estate						Agricultural						Residential Real Estate						Consumer												Total
January 1, 2024			$	968					$	5,878					$	270					$	4,336					$	1,656											$	13,108
Charge-offs			—						—						—						(1)						(190)												(191)
Recoveries			2						6						2						64						71												145
Credit loss expense			297						19						(7)						(91)						110												328
March 31, 2024			$	1,267					$	5,903					$	265					$	4,308					$	1,647											$	13,390

			Three Months Ended March 31, 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			—						—						—						(2)						(99)						—						(101)
Recoveries			—						10						4						24						72						—						110
Credit loss expense			15						33						(69)						(61)						119						—						37
March 31, 2023			$	817					$	6,036					$	265					$	4,113					$	1,409					$	—					$	12,640

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:

			March 31, 2024												December 31, 2023
			Loan Balance						Specific Allocation						Loan Balance						Specific Allocation
Commercial and industrial			$	550					$	275					$	465					$	56
Commercial real estate			234						74						234						28
Agricultural			167						—						181						—
Residential real estate			217						—						203						—
Consumer			—						—						—						—
Total			$	1,168					$	349					$	1,083					$	84

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-Topic 326
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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
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-Section 50
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