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Loans (Tables) | 6 Months Ended
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Jun. 30, 2023
Receivables [Abstract] |
Major Classifications of Loans | Major classifications of loans at June 30, 2023 and December 31, 2022 were as follows (in thousands):
| June 30, 2023 |  | December 31, 2022
Commercial & industrial | $ | 127,667 |  |  | 120,327 |
Commercial, secured by real estate: |  |  |
Owner occupied | 206,828 |  |  | 208,485 |
Non-owner occupied | 418,655 |  |  | 420,075 |
Farmland | 37,506 |  |  | 36,340 |
Multi-family | 188,870 |  |  | 189,917 |
Construction loans secured by 1-4 family dwellings | 7,166 |  |  | 7,786 |
Construction loans secured by other real estate | 100,426 |  |  | 73,652 |
Residential real estate: |  |  |
Secured by senior liens on 1-4 family dwellings | 276,580 |  |  | 269,822 |
Secured by junior liens on 1-4 family dwellings | 12,612 |  |  | 10,197 |
Home equity line-of-credit loans | 23,704 |  |  | 26,109 |
Consumer | 29,162 |  |  | 28,414 |
Agricultural | 10,006 |  |  | 10,073 |
Other loans, including deposit overdrafts | 69 |  |  | 81 |
Loans, gross | 1,439,251 |  |  | 1,401,278 |
Less allowance for credit losses | 7,956 |  |  | 5,646 |
Loans, net | $ | 1,431,295 |  |  | 1,395,632 |
Loans in the above table are shown net of deferred origination fees and costs. Deferred origination fees, net of related costs, were $844,000 and $980,000 at June 30, 2023 and December 31, 2022, respectively.
Non-accrual, Past Due, and Accruing Restructured Loans | Non-accrual loans by class of receivable as of June 30, 2023 and December 31, 2022 were as follows (in thousands):
| June 30, 2023 |  | December 31, 2022
| Non-accrual Loans with no Allowance for Credit Losses |  | Total Non-accrual Loans |  | Interest Income Recognized |  | Non-accrual Loans with no Allowance for Credit Losses |  | Total Non-accrual Loans |  | Interest Income Recognized
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |
Commercial, secured by real estate: |  |  |  |  |  |  |  |  |  |  |
Owner occupied | — |  |  | — |  |  | — |  |  | 231 |  |  | 231 |  |  | 15 |
Non-owner occupied | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Farmland | 85 |  |  | 85 |  |  | 9 |  |  | 88 |  |  | 88 |  |  | 12 |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction loans secured by 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction loans secured by other real estate | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |
Secured by senior liens on 1-4 family dwellings | 366 |  |  | 366 |  |  | 2 |  |  | 72 |  |  | 72 |  |  | 4 |
Secured by junior liens on 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home equity line-of-credit loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 451 |  |  | 451 |  |  | 11 |  |  | 391 |  |  | 391 |  |  | 34 |
Allowance for Loan Losses and Recorded Investments in Loans | The following table presents activity in the allowance for credit losses by portfolio segment for the three and six months ended June 30, 2023 and 2022 (in thousands):
| Commercial & Industrial |  | Commercial, Secured by Real Estate |  | Residential Real Estate |  | Consumer |  | Agricultural |  | Other |  | Total
Three Months Ended June 30, 2023
Balance, beginning of period | $ | 1,047 |  |  | 4,927 |  |  | 1,351 |  |  | 526 |  |  | 7 |  |  | — |  |  | 7,858 |
Provision for (recovery of) credit losses | 33 |  |  | 96 |  |  | (25) |  |  | 12 |  |  | (2) |  |  | 17 |  |  | 131 |
Losses charged off | (15) |  |  | — |  |  | — |  |  | (4) |  |  | — |  |  | (30) |  |  | (49) |
Recoveries | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 15 |  |  | 16 |
Balance, end of period | $ | 1,065 |  |  | 5,023 |  |  | 1,326 |  |  | 535 |  |  | 5 |  |  | 2 |  |  | 7,956 |
Ratio of net charge-offs to average loans | 0.05 | % |  | — | % |  | — | % |  | 0.04 | % |  | — | % |  | 91.85 | % |  | 0.01 | %
Six Months Ended June 30, 2023
Balance, beginning of year, prior to adoption of ASC 326 | $ | 1,300 |  |  | 3,609 |  |  | 624 |  |  | 86 |  |  | 22 |  |  | 5 |  |  | 5,646 |
Impact of adopting ASC 326 | (512) |  |  | 1,440 |  |  | 836 |  |  | 446 |  |  | (9) |  |  | (5) |  |  | 2,196 |
Provision for (recovery of) credit losses | 292 |  |  | (26) |  |  | (134) |  |  | 9 |  |  | (8) |  |  | 30 |  |  | 163 |
Losses charged off | (15) |  |  | — |  |  | — |  |  | (9) |  |  | — |  |  | (61) |  |  | (85) |
Recoveries | — |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | 33 |  |  | 36 |
Balance, end of period | $ | 1,065 |  |  | 5,023 |  |  | 1,326 |  |  | 535 |  |  | 5 |  |  | 2 |  |  | 7,956 |
Ratio of net charge-offs to average loans | 0.02 | % |  | — | % |  | — | % |  | 0.04 | % |  | — | % |  | 79.90 | % |  | 0.01 | %
Three Months Ended June 30, 2022
Balance, beginning of period | $ | 1,297 |  |  | 3,494 |  |  | 639 |  |  | 73 |  |  | 18 |  |  | 9 |  |  | 5,530 |
Provision for (recovery of) credit losses | (10) |  |  | 398 |  |  | (32) |  |  | (6) |  |  | — |  |  | 27 |  |  | 377 |
Losses charged off | — |  |  | (67) |  |  | — |  |  | — |  |  | — |  |  | (49) |  |  | (116) |
Recoveries | — |  |  | — |  |  | 18 |  |  | — |  |  | — |  |  | 24 |  |  | 42 |
Balance, end of period | $ | 1,287 |  |  | 3,825 |  |  | 625 |  |  | 67 |  |  | 18 |  |  | 11 |  |  | 5,833 |
Ratio of net charge-offs to average loans | — | % |  | 0.03 | % |  | (0.02) | % |  | — | % |  | — | % |  | 159.17 | % |  | 0.02 | %
Six Months Ended June 30, 2022
Balance, beginning of year | $ | 1,095 |  |  | 3,607 |  |  | 665 |  |  | 105 |  |  | 30 |  |  | 4 |  |  | 5,506 |
Provision for (recovery of) credit losses | 192 |  |  | 285 |  |  | (54) |  |  | (33) |  |  | (12) |  |  | 48 |  |  | 426 |
Losses charged off | — |  |  | (67) |  |  | (5) |  |  | (5) |  |  | — |  |  | (76) |  |  | (153) |
Recoveries | — |  |  | — |  |  | 19 |  |  | — |  |  | — |  |  | 35 |  |  | 54 |
Balance, end of period | $ | 1,287 |  |  | 3,825 |  |  | 625 |  |  | 67 |  |  | 18 |  |  | 11 |  |  | 5,833 |
Ratio of net charge-offs to average loans | — | % |  | 0.02 | % |  | (0.01) | % |  | 0.03 | % |  | — | % |  | 100.02 | % |  | 0.01 | %
A breakdown of the allowance for credit losses and allowance for loan losses and the loan portfolio by portfolio segment at June 30, 2023 and December 31, 2022 were as follows (in thousands):
| Commercial & Industrial |  | Commercial, Secured by Real Estate |  | Residential Real Estate |  | Consumer |  | Agricultural |  | Other |  | Total
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for credit losses | $ | 3 |  |  | 22 |  |  | 5 |  |  | 34 |  |  | — |  |  | — |  |  | 64 |
Collectively evaluated for credit loss | 1,062 |  |  | 5,001 |  |  | 1,321 |  |  | 501 |  |  | 5 |  |  | 2 |  |  | 7,892 |
Balance, end of period | $ | 1,065 |  |  | 5,023 |  |  | 1,326 |  |  | 535 |  |  | 5 |  |  | 2 |  |  | 7,956 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for credit losses | $ | 170 |  |  | 4,200 |  |  | 1,181 |  |  | 56 |  |  | — |  |  | — |  |  | 5,607 |
Collectively evaluated for credit loss | 127,497 |  |  | 955,251 |  |  | 311,715 |  |  | 29,106 |  |  | 10,006 |  |  | 69 |  |  | 1,433,644 |
Balance, end of period | $ | 127,667 |  |  | 959,451 |  |  | 312,896 |  |  | 29,162 |  |  | 10,006 |  |  | 69 |  |  | 1,439,251 |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for credit losses | $ | 4 |  |  | 11 |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | 21 |
Collectively evaluated for credit loss | 1,296 |  |  | 3,598 |  |  | 618 |  |  | 86 |  |  | 22 |  |  | 5 |  |  | 5,625 |
Balance, end of period | $ | 1,300 |  |  | 3,609 |  |  | 624 |  |  | 86 |  |  | 22 |  |  | 5 |  |  | 5,646 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for credit losses | $ | 114 |  |  | 963 |  |  | 482 |  |  | — |  |  | — |  |  | — |  |  | 1,559 |
Collectively evaluated for credit loss | 119,799 |  |  | 934,568 |  |  | 304,770 |  |  | 28,414 |  |  | 10,073 |  |  | 81 |  |  | 1,397,705 |
Acquired credit impaired loans | 414 |  |  | 724 |  |  | 876 |  |  | — |  |  | — |  |  | — |  |  | 2,014 |
Balance, end of period | $ | 120,327 |  |  | 936,255 |  |  | 306,128 |  |  | 28,414 |  |  | 10,073 |  |  | 81 |  |  | 1,401,278 |
Analysis of the Company's Loan Portfolio by Credit Quality Indicators | The following table presents the amortized cost basis of loans by vintage and credit quality indicators at June 30, 2023 and December 31, 2022 (in thousands). The December 31, 2022 table is shown for comparison purposes.
| Term Loans by Origination Year |  |  |  |  |  |
| 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 15,628 |  |  | 31,805 |  |  | 31,221 |  |  | 15,822 |  |  | 3,193 |  |  | 6,174 |  |  | 16,121 |  |  | 311 |  |  | 120,275 |
OAEM | — |  |  | — |  |  | 1,481 |  |  | — |  |  | 1,870 |  |  | — |  |  | 1,471 |  |  | — |  |  | 4,822 |
Substandard | — |  |  | 1,510 |  |  | — |  |  | 116 |  |  | — |  |  | 565 |  |  | 379 |  |  | — |  |  | 2,570 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 15,628 |  |  | 33,315 |  |  | 32,702 |  |  | 15,938 |  |  | 5,063 |  |  | 6,739 |  |  | 17,971 |  |  | 311 |  |  | 127,667 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 15 |  |  | — |  |  | — |  |  | 15 |
Commercial, secured by real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 55,197 |  |  | 139,557 |  |  | 132,728 |  |  | 95,914 |  |  | 95,698 |  |  | 281,327 |  |  | 135,261 |  |  | 101 |  |  | 935,783 |
OAEM | — |  |  | 7,803 |  |  | — |  |  | — |  |  | 799 |  |  | 7,319 |  |  | — |  |  | — |  |  | 15,921 |
Substandard | — |  |  | — |  |  | 698 |  |  | — |  |  | 917 |  |  | 6,132 |  |  | — |  |  | — |  |  | 7,747 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 55,197 |  |  | 147,360 |  |  | 133,426 |  |  | 95,914 |  |  | 97,414 |  |  | 294,778 |  |  | 135,261 |  |  | 101 |  |  | 959,451 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 22,095 |  |  | 29,824 |  |  | 84,333 |  |  | 51,904 |  |  | 16,479 |  |  | 82,517 |  |  | 22,571 |  |  | 242 |  |  | 309,965 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | 4 |  |  | 2,927 |  |  | — |  |  | — |  |  | 2,931 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 22,095 |  |  | 29,824 |  |  | 84,333 |  |  | 51,904 |  |  | 16,483 |  |  | 85,444 |  |  | 22,571 |  |  | 242 |  |  | 312,896 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 7,097 |  |  | 6,991 |  |  | 6,118 |  |  | 6,197 |  |  | 2,070 |  |  | 444 |  |  | 103 |  |  | — |  |  | 29,020 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | 50 |  |  | 59 |  |  | 22 |  |  | 11 |  |  | — |  |  | — |  |  | — |  |  | 142 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 7,097 |  |  | 7,041 |  |  | 6,177 |  |  | 6,219 |  |  | 2,081 |  |  | 444 |  |  | 103 |  |  | — |  |  | 29,162 |
Gross charge-offs | — |  |  | — |  |  | 9 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 9 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 1,499 |  |  | 496 |  |  | 204 |  |  | 765 |  |  | 46 |  |  | 55 |  |  | 6,941 |  |  | — |  |  | 10,006 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 1,499 |  |  | 496 |  |  | 204 |  |  | 765 |  |  | 46 |  |  | 55 |  |  | 6,941 |  |  | — |  |  | 10,006 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 69 |  |  | — |  |  | 69 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 69 |  |  | — |  |  | 69 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 61 |  |  | — |  |  | 61 |
Total loans | $ | 101,516 |  |  | 218,036 |  |  | 256,842 |  |  | 170,740 |  |  | 121,087 |  |  | 387,460 |  |  | 182,916 |  |  | 654 |  |  | 1,439,251 |
| Term Loans by Origination Year |  |  |  |  |  |
| 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 30,132 |  |  | 36,341 |  |  | 20,936 |  |  | 3,632 |  |  | 2,499 |  |  | 5,630 |  |  | 15,403 |  |  | — |  |  | 114,573 |
OAEM | — |  |  | — |  |  | — |  |  | 2,142 |  |  | — |  |  | — |  |  | 1,602 |  |  | — |  |  | 3,744 |
Substandard | 1,540 |  |  | — |  |  | 106 |  |  | — |  |  | — |  |  | 51 |  |  | 313 |  |  | — |  |  | 2,010 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 31,672 |  |  | 36,341 |  |  | 21,042 |  |  | 5,774 |  |  | 2,499 |  |  | 5,681 |  |  | 17,318 |  |  | — |  |  | 120,327 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial, secured by real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 135,503 |  |  | 142,446 |  |  | 96,272 |  |  | 100,363 |  |  | 75,387 |  |  | 229,175 |  |  | 129,274 |  |  | 4,955 |  |  | 913,375 |
OAEM | 7,931 |  |  | — |  |  | — |  |  | — |  |  | 7,413 |  |  | — |  |  | — |  |  | — |  |  | 15,344 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,536 |  |  | — |  |  | — |  |  | 7,536 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 143,434 |  |  | 142,446 |  |  | 96,272 |  |  | 100,363 |  |  | 82,800 |  |  | 236,711 |  |  | 129,274 |  |  | 4,955 |  |  | 936,255 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 67 |  |  | — |  |  | — |  |  | 67 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 27,892 |  |  | 86,952 |  |  | 54,144 |  |  | 17,804 |  |  | 13,298 |  |  | 78,969 |  |  | 24,359 |  |  | 1,095 |  |  | 304,513 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | 37 |  |  | — |  |  | 1,572 |  |  | — |  |  | 6 |  |  | 1,615 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 27,892 |  |  | 86,952 |  |  | 54,144 |  |  | 17,841 |  |  | 13,298 |  |  | 80,541 |  |  | 24,359 |  |  | 1,101 |  |  | 306,128 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | — |  |  | 5 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 8,786 |  |  | 7,561 |  |  | 8,108 |  |  | 3,145 |  |  | 413 |  |  | 316 |  |  | 82 |  |  | — |  |  | 28,411 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 8,789 |  |  | 7,561 |  |  | 8,108 |  |  | 3,145 |  |  | 413 |  |  | 316 |  |  | 82 |  |  | — |  |  | 28,414 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | 533 |  |  | 243 |  |  | 865 |  |  | 63 |  |  | 116 |  |  | 29 |  |  | 8,224 |  |  | — |  |  | 10,073 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 533 |  |  | 243 |  |  | 865 |  |  | 63 |  |  | 116 |  |  | 29 |  |  | 8,224 |  |  | — |  |  | 10,073 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 81 |  |  | — |  |  | 81 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 81 |  |  | — |  |  | 81 |
Gross charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 76 |  |  | — |  |  | 76 |
Total loans | $ | 212,320 |  |  | 273,543 |  |  | 180,431 |  |  | 127,186 |  |  | 99,126 |  |  | 323,278 |  |  | 179,338 |  |  | 6,056 |  |  | 1,401,278 |
Loan Portfolio Aging Analysis | A loan portfolio aging analysis by class segment at June 30, 2023 and December 31, 2022 is as follows (in thousands):
| 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | 90 Days or More Past Due and Accruing
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | — |  |  | 1,789 |  |  | — |  |  | 1,789 |  |  | 125,878 |  |  | 127,667 |  |  | — |
Commercial, secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | 74 |  |  | — |  |  | — |  |  | 74 |  |  | 206,754 |  |  | 206,828 |  |  | — |
Non-owner occupied | — |  |  | — |  |  | — |  |  | — |  |  | 418,655 |  |  | 418,655 |  |  | — |
Farmland | — |  |  | — |  |  | — |  |  | — |  |  | 37,506 |  |  | 37,506 |  |  | — |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | 188,870 |  |  | 188,870 |  |  | — |
Construction loans secured by 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | 7,166 |  |  | 7,166 |  |  | — |
Construction loans secured by other real estate | — |  |  | — |  |  | — |  |  | — |  |  | 100,426 |  |  | 100,426 |  |  | — |
Residential real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Secured by senior liens on 1-4 family dwellings | 231 |  |  | 50 |  |  | 297 |  |  | 578 |  |  | 276,002 |  |  | 276,580 |  |  | 256 |
Secured by junior liens on 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | 12,612 |  |  | 12,612 |  |  | — |
Home equity line-of-credit loans | — |  |  | — |  |  | — |  |  | — |  |  | 23,704 |  |  | 23,704 |  |  | — |
Consumer | 47 |  |  | 129 |  |  | — |  |  | 176 |  |  | 28,986 |  |  | 29,162 |  |  | — |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | 10,006 |  |  | 10,006 |  |  | — |
Other | 69 |  |  | — |  |  | — |  |  | 69 |  |  | — |  |  | 69 |  |  | — |
Total | $ | 421 |  |  | 1,968 |  |  | 297 |  |  | 2,686 |  |  | 1,436,565 |  |  | 1,439,251 |  |  | 256 |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | — |  |  | 120,327 |  |  | 120,327 |  |  | — |
Commercial, secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | — |  |  | — |  |  | — |  |  | — |  |  | 208,485 |  |  | 208,485 |  |  | — |
Non-owner occupied | — |  |  | — |  |  | — |  |  | — |  |  | 420,075 |  |  | 420,075 |  |  | — |
Farms | — |  |  | — |  |  | — |  |  | — |  |  | 36,340 |  |  | 36,340 |  |  | — |
Multi-family | — |  |  | — |  |  | — |  |  | — |  |  | 189,917 |  |  | 189,917 |  |  | — |
Construction loans secured by 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | 7,786 |  |  | 7,786 |  |  | — |
Construction loans secured by other real estate | — |  |  | — |  |  | — |  |  | — |  |  | 73,652 |  |  | 73,652 |  |  | — |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Secured by senior liens on 1-4 family dwellings | 81 |  |  | — |  |  | 79 |  |  | 160 |  |  | 269,662 |  |  | 269,822 |  |  | 39 |
Secured by junior liens on 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |  |  | 10,197 |  |  | 10,197 |  |  | — |
Home equity line-of-credit loans | — |  |  | — |  |  | — |  |  | — |  |  | 26,109 |  |  | 26,109 |  |  | — |
Consumer | 117 |  |  | 3 |  |  | — |  |  | 120 |  |  | 28,294 |  |  | 28,414 |  |  | — |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | 10,073 |  |  | 10,073 |  |  | — |
Other | 81 |  |  | — |  |  | — |  |  | 81 |  |  | — |  |  | 81 |  |  | — |
Total | $ | 279 |  |  | 3 |  |  | 79 |  |  | 361 |  |  | 1,400,917 |  |  | 1,401,278 |  |  | 39 |
Schedule of Troubled Debt Restructurings, Modification Type [Table Text Block] |
Schedule Of Collateral Dependent Individually Analyzed Financing Receivables | The following table presents the carrying value and related allowance of collateral dependent individually evaluated loans by class segment at the dates indicated (in thousands):
| June 30, 2023 |  | December 31, 2022
| Carrying Value |  | Related Allowance |  | Carrying Value |  | Related Allowance
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | — |
Commercial, secured by real estate |  |  |  |  |  |  |
Owner occupied | 74 |  |  | — |  |  | 230 |  |  | — |
Non-owner occupied | 698 |  |  | — |  |  | — |  |  | — |
Farmland | 85 |  |  | — |  |  | 88 |  |  | — |
Multi-family | — |  |  | — |  |  | — |  |  | — |
Construction loans secured by 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |
Construction loans secured by other real estate | — |  |  | — |  |  | — |  |  |
Residential real estate |  |  |  |  |  |  |
Secured by senior liens on 1-4 family dwellings | 623 |  |  | — |  |  | 40 |  |  | — |
Secured by junior liens on 1-4 family dwellings | — |  |  | — |  |  | — |  |  | — |
Home equity line-of-credit loans | — |  |  | — |  |  | — |  |  | — |
Consumer | 56 |  |  | 34 |  |  | — |  |  | — |
Agricultural | — |  |  | — |  |  | — |  |  | — |
Other loans, including deposit overdrafts | — |  |  | — |  |  | — |  |  | — |
Total | $ | 1,536 |  |  | 34 |  |  | 358 |  |  | — |

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