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Loans and ACL (Tables)

9 Months Ended

Sep. 30, 2024

Receivables [Abstract]

Loan Composition

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

			September 30, 2024												December 31, 2023
			Balance						Percent of Total						Balance						Percent of Total
Commercial and industrial
Secured			$	217,693					15.28		%				$	189,186					14.02		%
Unsecured			22,896						1.61		%				20,552						1.52		%
Total commercial and industrial			240,589						16.89		%				209,738						15.54		%
Commercial real estate
Commercial mortgage owner occupied			169,779						11.92		%				180,636						13.39		%
Commercial mortgage non-owner occupied			215,481						15.13		%				216,292						16.03		%
Commercial mortgage 1-4 family investor			92,154						6.47		%				89,208						6.61		%
Commercial mortgage multifamily			69,624						4.89		%				78,108						5.79		%
Total commercial real estate			547,038						38.41		%				564,244						41.82		%
Advances to mortgage brokers			76,187						5.35		%				18,541						1.37		%
Agricultural
Agricultural mortgage			66,789						4.69		%				69,044						5.12		%
Agricultural other			30,005						2.11		%				30,950						2.29		%
Total agricultural			96,794						6.80		%				99,994						7.41		%
Residential real estate
Senior lien			324,078						22.75		%				313,459						23.23		%
Junior lien			8,105						0.57		%				5,945						0.44		%
Home equity lines of credit			37,663						2.64		%				37,014						2.74		%
Total residential real estate			369,846						25.96		%				356,418						26.41		%
Consumer
Secured - direct			37,269						2.62		%				37,948						2.81		%
Secured - indirect			52,990						3.72		%				59,324						4.40		%
Unsecured			3,570						0.25		%				3,256						0.24		%
Total consumer			93,829						6.59		%				100,528						7.45		%
Total			$	1,424,283					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:

			September 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			$	95					$	95					$	491					$	435
Unsecured			25						25						—						—
Agricultural
Agricultural mortgage			—						—						38						38
Agricultural other			—						—						167						167
Residential real estate
Senior lien			427						427						286						286
Total			$	547					$	547					$	982					$	926

Summary of past due loans

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

			September 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			$	36					$	—					$	95					$	217,562					$	217,693					$	—
Unsecured			—						—						25						22,871						22,896						—
Total commercial and industrial			36						—						120						240,433						240,589						—
Commercial real estate
Commercial mortgage owner occupied			—						304						—						169,475						169,779						—
Commercial mortgage non-owner occupied			—						—						—						215,481						215,481						—
Commercial mortgage 1-4 family investor			62						—						—						92,092						92,154						—
Commercial mortgage multifamily			—						—						—						69,624						69,624						—
Total commercial real estate			62						304						—						546,672						547,038						—
Advances to mortgage brokers			—						—						—						76,187						76,187						—
Agricultural
Agricultural mortgage			3						—						—						66,786						66,789						—
Agricultural other			1,100						—						—						28,905						30,005						—
Total agricultural			1,103						—						—						95,691						96,794						—
Residential real estate
Senior lien			54						356						194						323,474						324,078						—
Junior lien			—						19						—						8,086						8,105						—
Home equity lines of credit			—						—						—						37,663						37,663						—
Total residential real estate			54						375						194						369,223						369,846						—
Consumer
Secured - direct			115						28						—						37,126						37,269						—
Secured - indirect			292						5						64						52,629						52,990						64
Unsecured			11						3						—						3,556						3,570						—
Total consumer			418						36						64						93,311						93,829						64
Total			$	1,673					$	715					$	378					$	1,421,517					$	1,424,283					$	64

			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:

			September 30, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial and industrial: Secured
Risk ratings 1-3			$	11,104					$	17,451					$	4,126					$	5,557					$	5,135					$	462					$	7,947					$	—					$	51,782
Risk rating 4			30,323						39,808						29,100						16,531						2,656						2,774						31,072						—						152,264
Risk rating 5			3,628						241						362						175						46						69						3,520						—						8,041
Risk rating 6			154						283						2,001						81						166						61						2,765						—						5,511
Risk rating 7			—						—						—						—						95						—						—						—						95
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	45,209					$	57,783					$	35,589					$	22,344					$	8,098					$	3,366					$	45,304					$	—					$	217,693
Current year-to-date gross charge-offs			$	—					$	277					$	33					$	—					$	17					$	—					$	—					$	—					$	327
Commercial and industrial: Unsecured
Risk ratings 1-3			$	375					$	1,977					$	203					$	84					$	48					$	615					$	1,599					$	—					$	4,901
Risk rating 4			2,455						3,505						2,452						418						398						—						8,700						—						17,928
Risk rating 5			—						—						—						—						—						—						42						—						42
Risk rating 6			—						—						—						—						—						—						—						—						—
Risk rating 7			—						—						—						—						—						—						25						—						25
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	2,830					$	5,482					$	2,655					$	502					$	446					$	615					$	10,366					$	—					$	22,896
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	8					$	1					$	—					$	9
Commercial real estate: Owner occupied
Risk ratings 1-3			$	481					$	3,871					$	1,594					$	12,158					$	13,476					$	3,034					$	120					$	—					$	34,734
Risk rating 4			15,403						11,503						30,018						35,965						10,310						22,628						1,239						—						127,066
Risk rating 5			198						904						893						73						670						803						372						—						3,913
Risk rating 6			75						823						—						1,409						1,146						513						100						—						4,066
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	16,157					$	17,101					$	32,505					$	49,605					$	25,602					$	26,978					$	1,831					$	—					$	169,779
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Non-owner occupied
Risk ratings 1-3			$	334					$	56					$	4,528					$	6,297					$	554					$	1,821					$	—					$	—					$	13,590
Risk rating 4			16,800						35,649						62,959						34,962						10,718						29,667						1,084						—						191,839
Risk rating 5			—						—						221						5,690						—						3,078						—						—						8,989
Risk rating 6			—						1,012						—						—						51						—						—						—						1,063
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	17,134					$	36,717					$	67,708					$	46,949					$	11,323					$	34,566					$	1,084					$	—					$	215,481
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			September 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			$	640					$	—					$	1,139					$	810					$	860					$	979					$	2,062					$	—					$	6,490
Risk rating 4			7,004						12,902						10,578						29,190						14,203						4,175						6,406						—						84,458
Risk rating 5			—						147						343						73						—						53						—						—						616
Risk rating 6			—						541						—						—						—						49						—						—						590
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	7,644					$	13,590					$	12,060					$	30,073					$	15,063					$	5,256					$	8,468					$	—					$	92,154
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Multifamily
Risk ratings 1-3			$	—					$	3,631					$	4,400					$	1,947					$	551					$	1,410					$	—					$	—					$	11,939
Risk rating 4			1,375						2,512						19,010						10,791						672						19,500						557						—						54,417
Risk rating 5			—						—						—						22						—						329						—						—						351
Risk rating 6			—						—						—						—						—						2,917						—						—						2,917
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	1,375					$	6,143					$	23,410					$	12,760					$	1,223					$	24,156					$	557					$	—					$	69,624
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Advances to mortgage brokers
Risk ratings 1-3			$	76,187					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	76,187
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural mortgage
Risk ratings 1-3			$	80					$	—					$	2,727					$	1,100					$	2,576					$	1,136					$	2					$	—					$	7,621
Risk rating 4			3,144						4,569						13,161						8,534						6,312						9,243						1,418						—						46,381
Risk rating 5			—						1,338						2,894						5,640						—						1,133						661						—						11,666
Risk rating 6			60						—						—						—						—						1,061						—						—						1,121
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	3,284					$	5,907					$	18,782					$	15,274					$	8,888					$	12,573					$	2,081					$	—					$	66,789
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural other
Risk ratings 1-3			$	476					$	523					$	62					$	101					$	4					$	299					$	1,885					$	—					$	3,350
Risk rating 4			1,878						1,339						2,049						2,018						511						560						13,152						—						21,507
Risk rating 5			1,694						44						4						30						438						—						1,457						—						3,667
Risk rating 6			—						172						—						90						—						—						1,219						—						1,481
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	4,048					$	2,078					$	2,115					$	2,239					$	953					$	859					$	17,713					$	—					$	30,005
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:

			September 30, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Residential real estate: Senior lien
Current			$	38,341					$	42,674					$	49,365					$	75,791					$	49,085					$	68,147					$	—					$	—					$	323,403
Past due 30-89 days			—						—						—						—						—						248						—						—						248
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						142						—						163						29						93						—						—						427
Total			$	38,341					$	42,816					$	49,365					$	75,954					$	49,114					$	68,488					$	—					$	—					$	324,078
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	10					$	—					$	—					$	10
Residential real estate: Junior lien
Current			$	3,265					$	3,296					$	911					$	100					$	78					$	436					$	—					$	—					$	8,086
Past due 30-89 days			—						—						—						19						—						—						—						—						19
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	3,265					$	3,296					$	911					$	119					$	78					$	436					$	—					$	—					$	8,105
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential real estate: Home equity lines of credit
Current			$	—					$	—					$	—					$	—					$	—					$	—					$	37,663					$	—					$	37,663
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	—					$	—					$	—					$	—					$	—					$	—					$	37,663					$	—					$	37,663
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer: Secured - direct
Current			$	9,965					$	10,612					$	7,386					$	4,482					$	2,434					$	2,247					$	—					$	—					$	37,126
Past due 30-89 days			110						—						24						4						—						5						—						—						143
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	10,075					$	10,612					$	7,410					$	4,486					$	2,434					$	2,252					$	—					$	—					$	37,269
Current year-to-date gross charge-offs			$	—					$	73					$	—					$	—					$	27					$	2					$	—					$	—					$	102
Consumer: Secured - indirect
Current			$	6,669					$	24,463					$	8,426					$	5,384					$	4,327					$	3,360					$	—					$	—					$	52,629
Past due 30-89 days			38						137						58						—						41						23						—						—						297
Past due 90 or more days			—						—						64						—						—						—						—						—						64
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	6,707					$	24,600					$	8,548					$	5,384					$	4,368					$	3,383					$	—					$	—					$	52,990
Current year-to-date gross charge-offs			$	—					$	43					$	—					$	—					$	—					$	—					$	—					$	—					$	43

			September 30, 2024
			2024						2023						2022						2021						2020						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Consumer: Unsecured
Current			$	1,513					$	825					$	323					$	32					$	25					$	1					$	837					$	—					$	3,556
Past due 30-89 days			6						3						—						—						—						—						5						—						14
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	1,519					$	828					$	323					$	32					$	25					$	1					$	842					$	—					$	3,570
Current year-to-date gross charge-offs			$	1,939					$	12					$	21					$	—					$	—					$	1					$	21					$	—					$	1,994

			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]

There were no loan modification for the three months ended September 30, 2023. The following is a summary of the amortized cost basis of loan modifications granted to borrowers experiencing financial difficulty for the:

			Three Months Ended September 30, 2024
			Interest Rate Reduction
			Amortized Cost Basis						% of Total Class of Financial Receivable
Agricultural
Agricultural other			181						0.60		%
Total			$	181

			Nine Months Ended September 30, 2024
			Interest Rate Reduction												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						Amortized Cost Basis						% of Total Class of Financial Receivable
Commercial and industrial
Secured			$	—					0.00		%				$	1,926					0.88		%				$	11					0.01		%				$	—					0.00		%
Commercial real estate
Commercial mortgage owner occupied			—						0.00		%				823						0.48		%				—						0.00		%				—						0.00		%
Agricultural
Agricultural mortgage			—						0.00		%				1,305						1.95		%				—						0.00		%				—						0.00		%
Agricultural other			181						0.60		%				—						0.00		%				—						0.00		%				1,038						3.46		%
Consumer
Secured - indirect			—						0.00		%				—						0.00		%				1						0.00		%				—						0.00		%
Total			$	181											$	4,054											$	12											$	1,038

			Nine Months 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		%				$	—					0.00		%
Agricultural
Agricultural mortgage			232						0.33		%				26						0.04		%
Agricultural other			34						0.12		%				—						0.00		%
Residential real estate
Senior lien			5						0.00		%				—						0.00		%
Total			$	1,305											$	26

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 September 30
			2024						2023
			Weighted-Average Interest Rate Reduction						Weighted-Average Interest Rate Reduction
Agricultural
Agricultural other			0.50%						N/A

Nine Months Ended September 30

2024

2023

Weighted-Average Interest Rate Reduction

Payment Delay Term

Weighted-Average Term Extension (Years)

Weighted-Average Interest Rate Reduction

Weighted-Average Term Extension (Years)

Commercial and industrial

Secured

N/A

4 months

3.00

N/A

N/A

Commercial real estate

Commercial mortgage owner occupied

N/A

7 months

N/A

N/A

N/A

Commercial mortgage non-owner occupied

N/A

N/A

N/A

N/A

3.00

Agricultural

Agricultural mortgage

N/A

5 months

0.50

4.50%

1.08

Agricultural other

0.50%

4 months

0.33

N/A

1.00

Residential real estate

Senior lien

N/A

N/A

N/A

N/A

2.60

Consumer

Secured - indirect

N/A

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:

			September 30, 2024
			Current						30-59 Days Past Due						60-89 Days Past Due						90 Days or More Past Due						Total
Commercial and industrial
Secured			$	1,937					$	—					$	—					$	—					$	1,937
Commercial real estate
Commercial mortgage owner occupied			823						—						—						—						823
Commercial mortgage multifamily			2,917						—						—						—						2,917
Agricultural
Agricultural mortgage			1,305						—						—						—						1,305
Agricultural other			1,219						—						—						—						1,219
Consumer
Secured - indirect			1						—						—						—						1
Total			$	8,202					$	—					$	—					$	—					$	8,202

			September 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			258						—						—						—						258
Agricultural other			34						—						—						—						34
Residential real estate
Senior lien			5						—						—						—						5
Total			$	1,331					$	—					$	—					$	—					$	1,331

(1) We adopted ASU 2022-02 - Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures effective January 1, 2023, therefore, the September 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 September 30, 2024
			Commercial and Industrial						Commercial Real Estate						Agricultural						Residential Real Estate						Consumer						Total
July 1, 2024			$	1,264					$	5,569					$	258					$	4,351					$	1,653					$	13,095
Charge-offs			—						—						—						—						(1,767)						(1,767)
Recoveries			6						318						—						20						64						408
Credit loss expense			(46)						(710)						—						(40)						1,695						899
September 30, 2024			$	1,224					$	5,177					$	258					$	4,331					$	1,645					$	12,635

			Nine Months Ended September 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)						(2,139)						(2,485)
Recoveries			10						353						2						112						210						687
Credit loss expense			582						(1,054)						(14)						(107)						1,918						1,325
September 30, 2024			$	1,224					$	5,177					$	258					$	4,331					$	1,645					$	12,635

			Three Months Ended September 30, 2023
			Commercial and Industrial						Commercial Real Estate						Agricultural						Residential Real Estate						Consumer						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

			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

Financing Receivable, Allowance for Credit Loss, Allocation

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

			September 30 2024						June 30 2024						March 31 2024						December 31 2023						September 30 2023
ACL
Individually evaluated			$	—					$	137					$	349					$	84					$	—
Collectively evaluated			12,635						12,958						13,041						13,024						12,767
Total			$	12,635					$	13,095					$	13,390					$	13,108					$	12,767
ACL to gross loans
Individually evaluated			0.00		%				0.01		%				0.03		%				0.01		%				0.00		%
Collectively evaluated			0.89		%				0.94		%				0.95		%				0.96		%				0.96		%
Total			0.89		%				0.95		%				0.98		%				0.97		%				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:

			September 30, 2024												December 31, 2023
			Loan Balance						Specific Allocation						Loan Balance						Specific Allocation
Commercial and industrial			$	—					$	—					$	465					$	56
Commercial real estate			—						—						234						28
Agricultural			—						—						181						—
Residential real estate			357						—						203						—
Consumer			—						—						—						—
Total			$	357					$	—					$	1,083					$	84

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