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Loans and ACL (Tables)

6 Months Ended

Jun. 30, 2024

Receivables [Abstract]

Loan Composition

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

			June 30, 2024												December 31, 2023
			Balance						Percent of Total						Balance						Percent of Total
Commercial and industrial
Secured			$	206,784					14.97		%				$	189,186					14.02		%
Unsecured			31,461						2.28		%				20,552						1.52		%
Total commercial and industrial			238,245						17.25		%				209,738						15.54		%
Commercial real estate
Commercial mortgage owner occupied			176,234						12.76		%				180,636						13.39		%
Commercial mortgage non-owner occupied			207,853						15.04		%				216,292						16.03		%
Commercial mortgage 1-4 family investor			91,789						6.64		%				89,208						6.61		%
Commercial mortgage multifamily			71,129						5.15		%				78,108						5.79		%
Total commercial real estate			547,005						39.59		%				564,244						41.82		%
Advances to mortgage brokers			39,300						2.84		%				18,541						1.37		%
Agricultural
Agricultural mortgage			67,168						4.87		%				69,044						5.12		%
Agricultural other			27,828						2.01		%				30,950						2.29		%
Total agricultural			94,996						6.88		%				99,994						7.41		%
Residential real estate
Senior lien			319,859						23.15		%				313,459						23.23		%
Junior lien			7,521						0.54		%				5,945						0.44		%
Home equity lines of credit			37,808						2.74		%				37,014						2.74		%
Total residential real estate			365,188						26.43		%				356,418						26.41		%
Consumer
Secured - direct			37,579						2.72		%				37,948						2.81		%
Secured - indirect			56,036						4.05		%				59,324						4.40		%
Unsecured			3,287						0.24		%				3,256						0.24		%
Total consumer			96,902						7.01		%				100,528						7.45		%
Total			$	1,381,636					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:

			June 30, 2024												December 31, 2023
			Total Nonaccrual Loans						Nonaccrual Loans with No ACL						Total Nonaccrual Loans						Nonaccrual Loans with No ACL
Commercial and industrial
Secured			$	271					$	180					$	491					$	435
Agricultural
Agricultural mortgage			—						—						38						38
Agricultural other			167						167						167						167
Residential real estate
Senior lien			556						510						286						286
Total			$	994					$	857					$	982					$	926

Summary of past due loans

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

			June 30, 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			$	83					$	157					$	115					$	206,429					$	206,784					$	—
Unsecured			435						—						—						31,026						31,461						—
Total commercial and industrial			518						157						115						237,455						238,245						—
Commercial real estate
Commercial mortgage owner occupied			304						—						—						175,930						176,234						—
Commercial mortgage non-owner occupied			143						—						—						207,710						207,853						—
Commercial mortgage 1-4 family investor			—						—						—						91,789						91,789						—
Commercial mortgage multifamily			—						—						—						71,129						71,129						—
Total commercial real estate			447						—						—						546,558						547,005						—
Advances to mortgage brokers			—						—						—						39,300						39,300						—
Agricultural
Agricultural mortgage			—						—						—						67,168						67,168						—
Agricultural other			—						—						—						27,828						27,828						—
Total agricultural			—						—						—						94,996						94,996						—
Residential real estate
Senior lien			136						139						404						319,180						319,859						15
Junior lien			—						20						—						7,501						7,521						—
Home equity lines of credit			—						—						—						37,808						37,808						—
Total residential real estate			136						159						404						364,489						365,188						15
Consumer
Secured - direct			19						5						—						37,555						37,579						—
Secured - indirect			192						—						—						55,844						56,036						—
Unsecured			7						—						—						3,280						3,287						—
Total consumer			218						5						—						96,679						96,902						—
Total			$	1,319					$	321					$	519					$	1,379,477					$	1,381,636					$	15

			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:

			June 30, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial and industrial: Secured
Risk ratings 1-3			$	4,485					$	18,766					$	4,279					$	5,478					$	5,705					$	581					$	8,354					$	—					$	47,648
Risk rating 4			20,793						39,115						31,128						18,014						3,171						3,525						29,229						—						144,975
Risk rating 5			3,728						264						385						198						68						84						3,535						—						8,262
Risk rating 6			25						—						2,125						—						180						84						3,214						—						5,628
Risk rating 7			—						115						—						—						156						—						—						—						271
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	29,031					$	58,260					$	37,917					$	23,690					$	9,280					$	4,274					$	44,332					$	—					$	206,784
Current year-to-date gross charge-offs			$	—					$	277					$	33					$	—					$	17					$	—					$	—					$	—					$	327
Commercial and industrial: Unsecured
Risk ratings 1-3			$	350					$	1,850					$	203					$	99					$	48					$	652					$	10,462					$	—					$	13,664
Risk rating 4			1,863						3,754						2,530						447						423						—						8,735						—						17,752
Risk rating 5			—						—						—						—						—						—						45						—						45
Risk rating 6			—						—						—						—						—						—						—						—						—
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	2,213					$	5,604					$	2,733					$	546					$	471					$	652					$	19,242					$	—					$	31,461
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	8					$	1					$	—					$	9
Commercial real estate: Owner occupied
Risk ratings 1-3			$	485					$	3,723					$	1,625					$	12,316					$	13,874					$	4,129					$	—					$	—					$	36,152
Risk rating 4			8,217						11,906						31,934						37,905						12,163						30,156						1,647						—						133,928
Risk rating 5			199						612						914						193						683						990						372						—						3,963
Risk rating 6			—						823						—						846						—						522						—						—						2,191
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	8,901					$	17,064					$	34,473					$	51,260					$	26,720					$	35,797					$	2,019					$	—					$	176,234
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Non-owner occupied
Risk ratings 1-3			$	336					$	60					$	4,573					$	6,363					$	645					$	1,860					$	—					$	—					$	13,837
Risk rating 4			2,584						31,218						63,152						36,785						10,906						38,463						492						—						183,600
Risk rating 5			—						—						225						5,738						—						3,383						—						—						9,346
Risk rating 6			—						1,018						—						—						52						—						—						—						1,070
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	2,920					$	32,296					$	67,950					$	48,886					$	11,603					$	43,706					$	492					$	—					$	207,853
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			June 30, 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			$	372					$	283					$	1,154					$	932					$	668					$	1,116					$	1,367					$	—					$	5,892
Risk rating 4			5,608						13,056						10,989						29,603						14,656						4,337						6,425						—						84,674
Risk rating 5			—						149						347						74						—						53						—						—						623
Risk rating 6			—						546						—						—						—						54						—						—						600
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	5,980					$	14,034					$	12,490					$	30,609					$	15,324					$	5,560					$	7,792					$	—					$	91,789
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Multifamily
Risk ratings 1-3			$	—					$	3,856					$	4,495					$	1,983					$	557					$	1,445					$	—					$	—					$	12,336
Risk rating 4			119						2,539						19,184						10,910						790						21,381						562						—						55,485
Risk rating 5			—						—						—						—						—						—						—						—						—
Risk rating 6			—						—						—						25						—						3,283						—						—						3,308
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	119					$	6,395					$	23,679					$	12,918					$	1,347					$	26,109					$	562					$	—					$	71,129
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Advances to mortgage brokers
Risk ratings 1-3			$	39,300					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	39,300
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural mortgage
Risk ratings 1-3			$	—					$	102					$	2,739					$	1,109					$	2,586					$	1,317					$	4					$	—					$	7,857
Risk rating 4			2,034						4,797						11,239						8,639						6,070						9,527						1,343						—						43,649
Risk rating 5			—						1,346						5,292						5,651						298						1,133						820						—						14,540
Risk rating 6			—						—						—						—						—						1,122						—						—						1,122
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	2,034					$	6,245					$	19,270					$	15,399					$	8,954					$	13,099					$	2,167					$	—					$	67,168
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural other
Risk ratings 1-3			$	406					$	523					$	62					$	110					$	5					$	311					$	1,813					$	—					$	3,230
Risk rating 4			1,232						1,455						2,163						2,059						532						75						11,315						—						18,831
Risk rating 5			1,620						47						5						36						499						480						1,843						—						4,530
Risk rating 6			—						472						—						90						—						—						508						—						1,070
Risk rating 7			—						—						—						—						—						—						167						—						167
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	3,258					$	2,497					$	2,230					$	2,295					$	1,036					$	866					$	15,646					$	—					$	27,828
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			$	—					$	—					$	—					$	—					$	—					$	4					$	—					$	—					$	4
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:

			June 30, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Residential real estate: Senior lien
Current			$	22,658					$	44,372					$	51,695					$	77,899					$	50,559					$	71,830					$	—					$	—					$	319,013
Past due 30-89 days			—						58						—						—						—						217						—						—						275
Past due 90 or more days			—						—						—						—						—						15						—						—						15
Nonaccrual			—						145						123						165						29						94						—						—						556
Total			$	22,658					$	44,575					$	51,818					$	78,064					$	50,588					$	72,156					$	—					$	—					$	319,859
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	10					$	—					$	—					$	10
Residential real estate: Junior lien
Current			$	2,221					$	3,548					$	1,040					$	106					$	101					$	485					$	—					$	—					$	7,501
Past due 30-89 days			—						—						—						20						—						—						—						—						20
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	2,221					$	3,548					$	1,040					$	126					$	101					$	485					$	—					$	—					$	7,521
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential real estate: Home equity lines of credit
Current			$	—					$	—					$	—					$	—					$	—					$	—					$	37,808					$	—					$	37,808
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	—					$	—					$	—					$	—					$	—					$	—					$	37,808					$	—					$	37,808
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer: Secured - direct
Current			$	7,470					$	11,562					$	8,188					$	5,118					$	2,737					$	2,480					$	—					$	—					$	37,555
Past due 30-89 days			—						—						18						—						—						6						—						—						24
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	7,470					$	11,562					$	8,206					$	5,118					$	2,737					$	2,486					$	—					$	—					$	37,579
Current year-to-date gross charge-offs			$	—					$	63					$	—					$	—					$	27					$	2					$	—					$	—					$	92
Consumer: Secured - indirect
Current			$	5,364					$	26,649					$	9,342					$	5,852					$	4,723					$	3,914					$	—					$	—					$	55,844
Past due 30-89 days			55						62						25						44						—						6						—						—						192
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	5,419					$	26,711					$	9,367					$	5,896					$	4,723					$	3,920					$	—					$	—					$	56,036
Current year-to-date gross charge-offs			$	—					$	24					$	—					$	—					$	—					$	—					$	—					$	—					$	24

			June 30, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Consumer: Unsecured
Current			$	904					$	1,045					$	433					$	51					$	39					$	1					$	807					$	—					$	3,280
Past due 30-89 days			—						5						—						1						—						—						1						—						7
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	904					$	1,050					$	433					$	52					$	39					$	1					$	808					$	—					$	3,287
Current year-to-date gross charge-offs			$	223					$	11					$	21					$	—					$	—					$	1					$	—					$	—					$	256

			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			$	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, 2024
			Other-Than-Insignificant Payment Delay												Other-Than-Insignificant Payment Delay and Term Extension
			Amortized Cost Basis						% of Total Class of Financial Receivable						Amortized Cost Basis						% of Total Class of Financial Receivable
Commercial and industrial
Secured			$	2,125					1.03		%				$	—					0.00		%
Agricultural
Agricultural mortgage			1,345						2.00		%				60						0.09		%
Agricultural other			—						0.00		%				507						1.82		%
Total			$	3,470											$	567

			Six Months Ended June 30, 2024
			Other-Than-Insignificant Payment Delay												Term Extension												Other-Than-Insignificant Payment Delay and Term Extension
			Amortized Cost Basis						% of Total Class of Financial Receivable						Amortized Cost Basis						% of Total Class of Financial Receivable						Amortized Cost Basis						% of Total Class of Financial Receivable
Commercial and industrial
Secured			$	2,125					1.03		%				$	11					0.01		%				$	—					0.00		%
Commercial real estate
Commercial mortgage owner occupied			823						0.47		%				—						0.00		%				—						0.00		%
Agricultural
Agricultural mortgage			1,345						2.00		%				—						0.00		%				60						0.09		%
Agricultural other			—						0.00		%				—						0.00		%				507						1.82		%
Consumer
Secured - indirect			—						0.00		%				2						0.00		%				—						0.00		%
Total			$	4,293											$	13											$	567

			Three Months Ended June 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		%				$	—					0.00		%
Agricultural
Agricultural mortgage			—						0.00		%				28						0.04		%
Total			$	1,034											$	28

			Six Months Ended June 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		%				$	—					0.00		%
Agricultural
Agricultural mortgage			232						0.33		%				28						0.04		%
Agricultural other			34						0.13		%				—						0.00		%
Residential real estate
Senior lien			5						0.00		%				—						0.00		%
Total			$	1,305											$	28

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 June 30

2024

2023

Payment Delay Term

Weighted-Average Term Extension (Years)

Weighted-Average Interest Rate Reduction

Weighted-Average Term Extension (Years)

Commercial and industrial

Secured

4 months

N/A

N/A

N/A

Commercial real estate

Commercial mortgage non-owner occupied

N/A

N/A

N/A

3.00

Agricultural

Agricultural mortgage

5 months

0.50

4.50%

1.75

Agricultural other

4 months

0.33

N/A

N/A

Six Months Ended June 30

2024

2023

Payment Delay Term

Weighted-Average Term Extension (Years)

Weighted-Average Interest Rate Reduction

Weighted-Average Term Extension (Years)

Commercial and industrial

Secured

4 months

0.20

N/A

N/A

Commercial real estate

Commercial mortgage owner occupied

7 months

N/A

N/A

N/A

Commercial mortgage non-owner occupied

N/A

N/A

N/A

3.00

Agricultural

Agricultural mortgage

5 months

0.50

4.50%

1.08

Agricultural other

4 months

0.33

N/A

1.00

Residential real estate

Senior lien

N/A

N/A

N/A

2.60

Consumer

Secured - indirect

N/A

1.33

N/A

N/A

Loan Modifications for Borrowers Experiencing Financial Difficulty Payment Status

The following tables summarize the amortized cost basis of loans that have been modified within the past 12 months prior to:

			June 30, 2024
			Current						30-59 Days Past Due						60-89 Days Past Due						90 Days or More Past Due						Total
Commercial and industrial
Secured			$	2,136					$	—					$	—					$	—					$	2,136
Commercial real estate
Commercial mortgage owner occupied			941						—						—						—						941
Commercial mortgage multifamily			2,947						—						—						—						2,947
Agricultural
Agricultural mortgage			1,405						—						—						—						1,405
Agricultural other			507						—						—						—						507
Consumer
Secured - indirect			2						—						—						—						2
Total			$	7,938					$	—					$	—					$	—					$	7,938

			June 30, 2023 (1)
			Current						30-59 Days Past Due						60-89 Days Past Due						90 Days or More Past Due						Total
Commercial real estate
Commercial mortgage non-owner occupied			$	1,034					$	—					$	—					$	—					$	1,034
Agricultural
Agricultural mortgage			260						—						—						—						260
Agricultural other			34						—						—						—						34
Residential real estate
Senior lien			—						5						—						—						5
Total			$	1,328					$	5					$	—					$	—					$	1,333

(1) We adopted ASU 2022-02 - Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures effective January 1, 2023, therefore, the June 30, 2023 presentation only includes loans since the guidance became effective.

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 June 30, 2024
			Commercial and Industrial						Commercial Real Estate						Agricultural						Residential Real Estate						Consumer						Total
April 1, 2024			$	1,267					$	5,903					$	265					$	4,308					$	1,647					$	13,390
Charge-offs			(336)						—						—						(9)						(182)						(527)
Recoveries			2						29						—						28						75						134
Credit loss expense			331						(363)						(7)						24						113						98
June 30, 2024			$	1,264					$	5,569					$	258					$	4,351					$	1,653					$	13,095

			Six Months Ended June 30, 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			(336)						—						—						(10)						(372)						(718)
Recoveries			4						35						2						92						146						279
Credit loss expense			628						(344)						(14)						(67)						223						426
June 30, 2024			$	1,264					$	5,569					$	258					$	4,351					$	1,653					$	13,095

			Three Months Ended June 30, 2023
			Commercial and Industrial						Commercial Real Estate						Agricultural						Residential Real Estate						Consumer						Total
April 1, 2023			$	817					$	6,036					$	265					$	4,113					$	1,409					$	12,640
Charge-offs			—						—						(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

			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

Financing Receivable, Allowance for Credit Loss, Allocation

The following table illustrates the two main components of the ACL as of:

			June 30 2024						March 31 2024						December 31 2023						September 30 2023						June 30 2023
ACL
Individually evaluated			$	137					$	349					$	84					$	—					$	—
Collectively evaluated			12,958						13,041						13,024						12,767						12,833
Total			$	13,095					$	13,390					$	13,108					$	12,767					$	12,833
ACL to gross loans
Individually evaluated			0.01		%				0.03		%				0.01		%				0.00		%				0.00		%
Collectively evaluated			0.94		%				0.95		%				0.96		%				0.96		%				0.96		%
Total			0.95		%				0.98		%				0.97		%				0.96		%				0.96		%

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, 2024												December 31, 2023
			Loan Balance						Specific Allocation						Loan Balance						Specific Allocation
Commercial and industrial			$	271					$	91					$	465					$	56
Commercial real estate			—						—						234						28
Agricultural			167						—						181						—
Residential real estate			483						46						203						—
Consumer			—						—						—						—
Total			$	921					$	137					$	1,083					$	84

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