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Loans Receivable and Allowance for Credit Losses (Tables) | 12 Months Ended
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Dec. 31, 2023
Loans Receivable and Allowance for Credit Losses [Abstract] |
Composition of the Loan Portfolio |
| December 31, 2023 |  |  | December 31, 2022 |
Real Estate: |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 316,546 |  | 19.7 | % |  | $ | 298,813 |  | 20.3 | %
Commercial |  | 675,156 |  | 42.1 |  |  |  | 651,544 |  | 44.2 |
Agricultural |  | 63,859 |  | 4.0 |  |  |  | 68,915 |  | 4.7 |
Construction |  | 51,453 |  | 3.2 |  |  |  | 32,469 |  | 2.2 |
Commercial loans |  | 200,576 |  | 12.5 |  |  |  | 187,257 |  | 12.7 |
Other agricultural loans |  | 31,966 |  | 2.0 |  |  |  | 35,277 |  | 2.4 |
Consumer loans to individuals |  | 264,321 |  | 16.5 |  |  |  | 200,149 |  | 13.5 |
Total loans |  | 1,603,877 |  | 100.0 | % |  |  | 1,474,424 |  | 100.0 | %
Deferred fees, net |  | (259) |  |  |  |  |  | (479) |  |  |
Total loans receivable |  | 1,603,618 |  |  |  |  |  | 1,473,945 |  |  |
Allowance for credit losses |  | (18,968) |  |  |  |  |  | (16,999) |  |  |
Net loans receivable | $ | 1,584,650 |  |  |  |  | $ | 1,456,946 |  |  |
Changes in the Accretable Yield for Purchased Credit-impaired Loans |
|  |  | 2022
Balance at beginning of period |  |  |  | $ | 1,884
Additions |  |  |  |  | —
Accretion |  |  |  |  | (710)
Reclassification and other |  |  |  |  | 653
Balance at end of period |  |  |  | $ | 1,827
Information Regarding Loans Acquired and Accounted for in Accordance With ASC 310-30 |
|  |  | December 31, 2022
Outstanding Balance |  |  |  |  |
|  |  |  | $ | 8,368
Carrying Amount |  |  |  |  |
|  |  |  | $ | 6,290
Summary of Amount of Loans in Each Category that were Individually and Collectively Evaluated for Impairment |
| Real Estate Loans |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | Commercial |  |  | Other |  | Consumer |  |  |
| Residential |  | Commercial |  |  | Agricultural |  | Construction |  | Loans |  |  | Agricultural |  | Loans |  | Total
| (In thousands)
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated | $ | 432 |  | $ | 2,211 |  | $ | — |  | $ | — |  | $ | 4,264 |  | $ | — |  | $ | 715 |  | $ | 7,622
Collectively evaluated |  | 316,114 |  |  | 672,945 |  |  | 63,859 |  |  | 51,453 |  |  | 196,312 |  |  | 31,966 |  |  | 263,606 |  |  | 1,596,255
Total Loans | $ | 316,546 |  | $ | 675,156 |  | $ | 63,859 |  | $ | 51,453 |  | $ | 200,576 |  | $ | 31,966 |  | $ | 264,321 |  | $ | 1,603,877
The following table shows the amount of loans in each category that were individually and collectively evaluated for impairment under ASC 310:
| Real Estate Loans |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | Commercial |  |  | Other |  | Consumer |  |  |
| Residential |  | Commercial |  |  | Agricultural |  | Construction |  | Loans |  |  | Agricultural |  | Loans |  | Total
| (In thousands)
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  | $ | 402 |  | $ | — |  | $ | — |  | $ | 61 |  | $ | — |  | $ | — |  | $ | 463
Loans acquired with deteriorated credit quality |  | 567 |  |  | 2,049 |  |  | 2,034 |  |  | — |  |  | 1,640 |  |  | — |  |  | — |  |  | 6,290
Collectively evaluated for impairment |  | 298,246 |  |  | 649,093 |  |  | 66,881 |  |  | 32,469 |  |  | 185,556 |  |  | 35,277 |  |  | 200,149 |  |  | 1,467,671
Total Loans | $ | 298,813 |  | $ | 651,544 |  | $ | 68,915 |  | $ | 32,469 |  | $ | 187,257 |  | $ | 35,277 |  | $ | 200,149 |  | $ | 1,474,424
Impaired Loans and Related Interest Income by Loan Portfolio Class | The following table includes the recorded investment and unpaid principal balances for impaired loans with the associated allowance amount, if applicable, under ASC 310.
|  |  |  | Unpaid |  |  |
| Recorded |  | Principal |  | Associated
| Investment |  | Balance |  | Allowance
December 31, 2022 | (In thousands)
With no related allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Commercial | $ | 402 |  | $ | 402 |  | $ | —
Commercial loans |  | 11 |  |  | 11 |  |  | —
Subtotal |  | 413 |  |  | 413 |  |  | —
With an allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Commercial |  | 50 |  |  | 50 |  |  | 50
Subtotal |  | 50 |  |  | 50 |  |  | 50
Total: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential |  |  |  |  |  |  |  | —
Commercial | $ | 402 |  | $ | 402 |  | $ | —
Commercial loans |  | 61 |  |  | 61 |  |  | 50
Total Impaired Loans | $ | 463 |  | $ | 463 |  | $ | 50
The following information for impaired loans is presented for the year ended 2022, under ASC 310:
| Average Recorded |  | Interest Income
| Investment |  | Recognized
|  |  |  |  | 2022 |  |  |  |  |  | 2022
|  |  |  |  |  |  | (In thousands) |  |  |
Total: |  |  |  |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  |  | $ | 740 |  |  |  |  | $ | 93
Commercial loans |  |  |  |  | 24 |  |  |  |  |  | —
Total Loans |  |  |  | $ | 764 |  |  |  |  | $ | 93
Summary of Recorded Investment by Internal Risk Rating Systems | Based on the most recent analysis performed, the following table presents the recorded investment in non-homogenous pools by internal risk rating systems, under ASC 326 (in thousands):
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  | Revolving |  |
|  |  |  |  | Term Loans Amortized Costs Basis by Origination Year |  | Loans |  | Loans |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Amortized |  | Converted |  |
December 31, 2023 |  |  |  |  |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Cost Basis |  | to Term |  | Total
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  |  |  | $ | 78,496 | $ | 131,948 | $ | 112,102 | $ | 65,949 | $ | 72,480 | $ | 186,116 | $ | 13,332 | $ | - | $ | 660,423
Special Mention |  |  |  |  |  | 1,300 |  | 411 |  | 243 |  | 1,331 |  | - |  | 6,157 |  | 1,579 |  | - |  | 11,021
Substandard |  |  |  |  |  | - |  | - |  | - |  | 1,444 |  | 36 |  | 2,232 |  | - |  | - |  | 3,712
Doubtful |  |  |  |  |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Total |  |  |  |  | $ | 79,796 | $ | 132,359 | $ | 112,345 | $ | 68,724 | $ | 72,516 | $ | 194,505 | $ | 14,911 | $ | - | $ | 675,156
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  |  |  | $ | - | $ | - | $ | - | $ | - | $ | 112 | $ | 42 | $ | - | $ | - | $ | 154
Real Estate - Agriculture |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  |  |  | $ | 2,635 | $ | 12,509 | $ | 5,433 | $ | 7,606 | $ | 7,746 | $ | 24,654 | $ | 522 | $ | - | $ | 61,105
Special Mention |  |  |  |  |  | - |  | - |  | - |  | - |  | 399 |  | 490 |  | 150 |  | - |  | 1,039
Substandard |  |  |  |  |  | - |  | 508 |  | - |  | 1,018 |  | - |  | 189 |  | - |  | - |  | 1,715
Doubtful |  |  |  |  |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Total |  |  |  |  | $ | 2,635 | $ | 13,017 | $ | 5,433 | $ | 8,624 | $ | 8,145 | $ | 25,333 | $ | 672 | $ | - | $ | 63,859
Real Estate - Agriculture |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  |  |  | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - | $ | -
Commercial loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  |  |  | $ | 48,571 | $ | 41,863 | $ | 24,443 | $ | 13,752 | $ | 9,914 | $ | 15,384 | $ | 38,644 | $ | - | $ | 192,571
Special Mention |  |  |  |  |  | 553 |  | 1,412 |  | 257 |  | 134 |  | 20 |  | 188 |  | 768 |  | - |  | 3,332
Substandard |  |  |  |  |  | - |  | 126 |  | 342 |  | 656 |  | - |  | 49 |  | 3,500 |  | - |  | 4,673
Doubtful |  |  |  |  |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Total |  |  |  |  | $ | 49,124 | $ | 43,401 | $ | 25,042 | $ | 14,542 | $ | 9,934 | $ | 15,621 | $ | 42,912 | $ | - | $ | 200,576
Commercial loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  |  |  | $ | - | $ | 32 | $ | 24 | $ | 4,856 | $ | - | $ | 41 | $ | - | $ | - | $ | 4,953
Other agricultural loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  |  |  | $ | 2,670 | $ | 5,286 | $ | 3,251 | $ | 2,912 | $ | 2,373 | $ | 3,836 | $ | 11,091 | $ | - | $ | 31,419
Special Mention |  |  |  |  |  | - |  | - |  | 2 |  | 185 |  | 86 |  | - |  | 155 |  | - |  | 428
Substandard |  |  |  |  |  | - |  | - |  | - |  | - |  | 119 |  | - |  | - |  | - |  | 119
Doubtful |  |  |  |  |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Total |  |  |  |  | $ | 2,670 | $ | 5,286 | $ | 3,253 | $ | 3,097 | $ | 2,578 | $ | 3,836 | $ | 11,246 | $ | - | $ | 31,966
Other agricultural loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  |  |  | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - | $ | -
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  |  |  | $ | 132,372 | $ | 191,606 | $ | 145,229 | $ | 90,219 | $ | 92,513 | $ | 229,990 | $ | 63,589 | $ | - | $ | 945,518
Special Mention |  |  |  |  |  | 1,853 |  | 1,823 |  | 502 |  | 1,650 |  | 505 |  | 6,835 |  | 2,652 |  | - |  | 15,820
Substandard |  |  |  |  |  | - |  | 634 |  | 342 |  | 3,118 |  | 155 |  | 2,470 |  | 3,500 |  | - |  | 10,219
Doubtful |  |  |  |  |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Total |  |  |  |  | $ | 134,225 | $ | 194,063 | $ | 146,073 | $ | 94,987 | $ | 93,173 | $ | 239,295 | $ | 69,741 | $ | - | $ | 971,557
The following table presents the classes of the loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard, Doubtful and Loss within the internal risk rating system as of December 31, 2022 (in thousands):
|  |  |  | Special |  |  |  |  |  |  |  |  |  |  |  |
| Pass |  | Mention |  | Substandard |  | Doubtful |  | Loss |  | Total
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate loans | $ | 646,775 |  | $ | 1,079 |  | $ | 3,690 |  | $ | — |  | $ | — |  | $ | 651,544
Real estate - agricultural |  | 66,444 |  |  | 368 |  |  | 2,103 |  |  | — |  |  | — |  |  | 68,915
Commercial loans |  | 186,966 |  |  | 184 |  |  | 107 |  |  | — |  |  | — |  |  | 187,257
Other agricultural loans |  | 34,071 |  |  | 556 |  |  | 650 |  |  | — |  |  | — |  |  | 35,277
Total | $ | 934,256 |  | $ | 2,187 |  | $ | 6,550 |  | $ | — |  | $ | — |  | $ | 942,993
Summary of Recorded Investment in Loan Classes Based on Payment Activity | The Company monitors the credit risk profile by payment activity for residential and consumer loan classes. Loans past due over 90 days and loans on nonaccrual status are considered nonperforming. Nonperforming loans are reviewed monthly. The following table presents the carrying value of residential and consumer loans based on payment activity (in thousands):
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  | Revolving |  |
|  |  |  |  | Term Loans Amortized Costs Basis by Origination Year |  | Loans |  | Loans |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Amortized |  | Converted |  |
December 31, 2023 |  |  |  |  |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Cost Basis |  | to Term |  | Total
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  |  |  |  | $ | 27,446 | $ | 62,178 | $ | 57,691 | $ | 35,357 | $ | 16,406 | $ | 87,951 | $ | 29,085 | $ | - | $ | 316,114
Nonperforming |  |  |  |  |  | - |  | - |  | - |  | - |  | 58 |  | 324 |  | 50 |  | - |  | 432
Total |  |  |  |  | $ | 27,446 | $ | 62,178 | $ | 57,691 | $ | 35,357 | $ | 16,464 | $ | 88,275 | $ | 29,135 | $ | - | $ | 316,546
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  |  |  | $ | - | $ | - | $ | - | $ | - | $ | - | $ | 34 | $ | - | $ | - | $ | 34
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  |  |  |  | $ | 23,500 | $ | 14,906 | $ | 6,791 | $ | 1,599 | $ | 1,829 | $ | 624 | $ | 2,204 | $ | - | $ | 51,453
Nonperforming |  |  |  |  |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Total |  |  |  |  | $ | 23,500 | $ | 14,906 | $ | 6,791 | $ | 1,599 | $ | 1,829 | $ | 624 | $ | 2,204 | $ | - | $ | 51,453
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  |  |  | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - | $ | - | $ | -
Consumer loans to individuals |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  |  |  |  | $ | 127,243 | $ | 76,339 | $ | 24,584 | $ | 14,343 | $ | 10,217 | $ | 9,942 | $ | 938 | $ | - | $ | 263,606
Nonperforming |  |  |  |  |  | 111 |  | 404 |  | 118 |  | 31 |  | 41 |  | 10 |  | - |  | - |  | 715
Total |  |  |  |  | $ | 127,354 | $ | 76,743 | $ | 24,702 | $ | 14,374 | $ | 10,258 | $ | 9,952 | $ | 938 | $ | - | $ | 264,321
Consumer loans to individuals |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period gross charge-offs |  |  |  |  | $ | 45 | $ | 710 | $ | 200 | $ | 35 | $ | 45 | $ | 28 | $ | 4 | $ | - | $ | 1,067
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment Performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  |  |  |  | $ | 178,189 | $ | 153,423 | $ | 89,066 | $ | 51,299 | $ | 28,452 | $ | 98,517 | $ | 32,227 | $ | - | $ | 631,173
Nonperforming |  |  |  |  |  | 111 |  | 404 |  | 118 |  | 31 |  | 99 |  | 334 |  | 50 |  | - |  | 1,147
Total |  |  |  |  | $ | 178,300 | $ | 153,827 | $ | 89,184 | $ | 51,330 | $ | 28,551 | $ | 98,851 | $ | 32,277 | $ | - | $ | 632,320
For residential real estate loans, construction loans and consumer loans, the Company evaluates credit quality based on the performance of the individual credits. The following table presents the recorded investment in the loan classes based on payment activity as of December 31, 2022, under ASC 310 (in thousands):
| Performing |  | Nonperforming |  | Total
December 31, 2022 |  |  |  |  |  |  |  |
Residential real estate loans | $ | 298,327 |  | $ | 486 |  | $ | 298,813
Construction |  | 32,469 |  |  | — |  |  | 32,469
Consumer loans to individuals |  | 199,985 |  |  | 164 |  |  | 200,149
Total | $ | 530,781 |  | $ | 650 |  | $ | 531,431
Loan Portfolio Summarized by the Past Due Status |
| Current |  | 31-60 Days Past Due |  | 61-90 Days Past Due |  | Greater than 90 Days Past Due and still accruing |  | Non-Accrual |  | Total Past Due and Non-Accrual |  | Total Loans |  |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 315,224 |  | $ | 877 |  | $ | 13 |  | $ | — |  | $ | 432 |  | $ | 1,322 |  | $ | 316,546 |  |  |
Commercial |  | 666,768 |  |  | 6,177 |  |  | — |  |  | — |  |  | 2,211 |  |  | 8,388 |  |  | 675,156 |  |  |
Agricultural |  | 63,732 |  |  | 127 |  |  | — |  |  | — |  |  | — |  |  | 127 |  |  | 63,859 |  |  |
Construction |  | 51,435 |  |  | — |  |  | 18 |  |  | — |  |  | — |  |  | 18 |  |  | 51,453 |  |  |
Commercial loans |  | 192,988 |  |  | 3,170 |  |  | 154 |  |  | — |  |  | 4,264 |  |  | 7,588 |  |  | 200,576 |  |  |
Other agricultural loans |  | 31,959 |  |  | 7 |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | 31,966 |  |  |
Consumer loans |  | 262,578 |  |  | 865 |  |  | 163 |  |  | — |  |  | 715 |  |  | 1,743 |  |  | 264,321 |  |  |
Total | $ | 1,584,684 |  | $ | 11,223 |  | $ | 348 |  | $ | — |  | $ | 7,622 |  | $ | 19,193 |  | $ | 1,603,877 |  |  |
| Current |  | 31-60 Days Past Due |  | 61-90 Days Past Due |  | Greater than 90 Days Past Due and still accruing |  | Non-Accrual |  | Total Past Due and Non-Accrual |  | Purchased Credit Impaired Loans |  | Total Loans
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 297,350 |  | $ | 187 |  | $ | 223 |  | $ | — |  | $ | 486 |  | $ | 896 |  | $ | 567 |  | $ | 298,813
Commercial |  | 648,688 |  |  | 405 |  |  | — |  |  | — |  |  | 402 |  |  | 807 |  |  | 2,049 |  |  | 651,544
Agricultural |  | 66,751 |  |  | 130 |  |  | — |  |  | — |  |  | — |  |  | 130 |  |  | 2,034 |  |  | 68,915
Construction |  | 32,469 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | - |  |  | 32,469
Commercial loans |  | 185,485 |  |  | 71 |  |  | — |  |  | — |  |  | 61 |  |  | 132 |  |  | 1,640 |  |  | 187,257
Other agricultural loans |  | 35,277 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 35,277
Consumer loans |  | 198,893 |  |  | 853 |  |  | 239 |  |  | — |  |  | 164 |  |  | 1,256 |  |  | - |  |  | 200,149
Total | $ | 1,464,913 |  | $ | 1,646 |  | $ | 462 |  | $ | — |  | $ | 1,113 |  | $ | 3,221 |  | $ | 6,290 |  | $ | 1,474,424
Summary of Carrying Value of Loan on Nonaccrual Status |
|  | Nonaccrual |  |  | Nonaccrual |  |  |  |  |  | Loans Past Due |  |  |
|  | with no |  |  | with |  |  | Total |  |  | Over 90 Days |  |  | Total
| ACL |  | ACL |  | Nonaccrual |  | Still Accruing |  | Nonperforming
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 432 |  | $ | - |  | $ | 432 |  | $ | - |  | $ | 432
Commercial |  | 2,211 |  |  | - |  |  | 2,211 |  |  | - |  |  | 2,211
Agricultural |  | - |  |  | - |  |  | - |  |  | - |  |  | -
Construction |  | - |  |  | - |  |  | - |  |  | - |  |  | -
Commercial loans |  | 4,264 |  |  | - |  |  | 4,264 |  |  | - |  |  | 4,264
Other agricultural loans |  | - |  |  | - |  |  | - |  |  | - |  |  | -
Consumer loans |  | 162 |  |  | 553 |  |  | 715 |  |  | - |  |  | 715
Total | $ | 7,069 |  | $ | 553 |  | $ | 7,622 |  | $ | - |  | $ | 7,622
Summary of Collateral Dependent Nonaccrual Loans |
| Real Estate |  | Other |  | None |  | Total
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |
Real Estate loans |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 432 |  | $ | - |  | $ | - |  | $ | 432
Commercial |  | 2,211 |  |  | - |  |  | - |  |  | 2,211
Agricultural |  | - |  |  | - |  |  | - |  |  | -
Construction |  | - |  |  | - |  |  | - |  |  | -
Commercial loans |  | 49 |  |  | 4,215 |  |  | - |  |  | 4,264
Other agricultural loans |  | - |  |  | - |  |  | - |  |  | -
Consumer loans |  | - |  |  | 715 |  |  | - |  |  | 715
Total | $ | 2,692 |  | $ | 4,930 |  | $ | - |  | $ | 7,622
Allowance for Loan Losses and Recorded Investment in Financing Receivables |
(In thousands) | Residential Real Estate |  | Commercial Real Estate |  | Agricultural |  | Construction |  | Commercial |  | Other Agricultural |  | Consumer |  | Total
Beginning balance, December 31, 2022 | $ | 2,833 |  | $ | 8,293 |  | $ | 259 |  | $ | 409 |  | $ | 2,445 |  | $ | 124 |  | $ | 2,636 |  | $ | 16,999
Impact of adopting ASC 326 |  | (1,545) |  |  | 5,527 |  |  | (200) |  |  | 388 |  |  | (1,156) |  |  | 3 |  |  | (551) |  |  | 2,466
Charge Offs |  | (34) |  |  | (154) |  |  | — |  |  | — |  |  | (4,953) |  |  | — |  |  | (1,067) |  |  | (6,208)
Recoveries |  | 6 |  |  | 15 |  |  | — |  |  | — |  |  | 21 |  |  | — |  |  | 88 |  |  | 130
Provision for credit losses |  | 91 |  |  | (1,810) |  |  | (1) |  |  | 136 |  |  | 4,850 |  |  | (33) |  |  | 2,348 |  |  | 5,581
Ending balance, December 31, 2023 | $ | 1,351 |  | $ | 11,871 |  | $ | 58 |  | $ | 933 |  | $ | 1,207 |  | $ | 94 |  | $ | 3,454 |  | $ | 18,968
Ending balance individually evaluated | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 135 |  | $ | 135
Ending balance collectively evaluated | $ | 1,351 |  | $ | 11,871 |  | $ | 58 |  | $ | 933 |  | $ | 1,207 |  | $ | 94 |  | $ | 3,319 |  | $ | 18,833
The following table presents the allowance for loan losses by the classes of the loan portfolio under ASC 310:
(In thousands) | Residential Real Estate |  | Commercial Real Estate |  | Agricultural |  | Construction |  | Commercial |  | Other Agricultural |  | Consumer |  | Total
Beginning balance, December 31, 2021 | $ | 2,175 |  | $ | 10,878 |  | $ | — |  | $ | 133 |  | $ | 1,490 |  | $ | — |  | $ | 1,766 |  | $ | 16,442
Charge Offs |  | (172) |  |  | (20) |  |  | — |  |  | — |  |  | (16) |  |  | — |  |  | (457) |  |  | (665)
Recoveries |  | 130 |  |  | 82 |  |  | — |  |  | — |  |  | 46 |  |  | — |  |  | 64 |  |  | 322
Provision for loan losses |  | 700 |  |  | (2,647) |  |  | 259 |  |  | 276 |  |  | 925 |  |  | 124 |  |  | 1,263 |  |  | 900
Ending balance, December 31, 2022 | $ | 2,833 |  | $ | 8,293 |  | $ | 259 |  | $ | 409 |  | $ | 2,445 |  | $ | 124 |  | $ | 2,636 |  | $ | 16,999
Ending balance individually evaluated for impairment | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 50 |  | $ | — |  | $ | — |  | $ | 50
Ending balance collectively evaluated ‎for impairment | $ | 2,833 |  | $ | 8,293 |  | $ | 259 |  | $ | 409 |  | $ | 2,395 |  | $ | 124 |  | $ | 2,636 |  | $ | 16,949
Loan Modifications Made to Borrowers |
Loan Modifications Made to Borrowers Experiencing Financial Difficulty
Term Extension
|  | Amortized Cost Basis at December 31, 2023 |  |  | % of Total Class of Financing Receivable |  |  |  | Financial Effect
Commercial real estate loans | $ | 4,321,547 |  |  | 0.64 | % |  |  | Extended maturity date of loans by three to six months.
Total | $ | 4,321,547 |  |  |  |  |  |  |
Combination - Term Extension and Interest Rate Adjustment
|  | Amortized Cost Basis at December 31, 2023 |  |  | % of Total Class of Financing Receivable |  |  |  | Financial Effect
Consumer loans to individuals | $ | 19,225 |  |  | 0.01 | % |  |  | New loans were granted which extended terms for a weighted average of 34 months and rates were increased from a weighted average rate of 5.25% to a weighted average rate of 11.03%
Total | $ | 19,225 |  |  |  |  |  |  |

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