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Note 7 - Loans Receivable and Credit Disclosures (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Composition of Loans Receivable [Table Text Block]

		2023				2022
Real estate - construction		$	59,756			$	51,253
Real estate - 1 to 4 family residential			286,418				285,107
Real estate - multi-family			193,566				185,784
Real estate - commercial			350,999				353,285
Real estate - agricultural			158,337				159,448
Commercial			82,345				77,265
Agricultural			92,402				113,355
Consumer and other			16,491				16,211
			1,240,314				1,241,708
Less allowance for credit losses			(16,269	)			(15,697	)
Loans receivable, net		$	1,224,045			$	1,226,011

Financing Receivable, Allowance for Credit Loss [Table Text Block]

		Three Months Ended March 31, 2023
						1-4 Family
		Construction				Residential				Multi-family				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, December 31, 2022		$	730			$	3,028			$	2,493			$	4,742			$	1,625			$	1,153			$	1,705			$	221			$	15,697
Impact of adopting ASC 326			(395	)			242				(24	)			513				(398	)			449				(61	)			192				518
Credit loss expense (benefit) 1			56				17				99				(54	)			(9	)			183				(88	)			8				212
Recoveries of loans charged-off			-				1				-				5				-				3				-				1				10
Loans charged-off			-				-				-				-				-				(4	)			(164	)			-				(168	)
Balance, March 31, 2023		$	391			$	3,288			$	2,568			$	5,206			$	1,218			$	1,784			$	1,392			$	422			$	16,269

		Three Months Ended March 31, 2022
						1-4 Family
		Construction				Residential				Multi-family				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, December 31, 2021		$	675			$	2,752			$	2,501			$	5,905			$	1,584			$	1,170			$	1,836			$	198			$	16,621
Credit loss expense (benefit)			(30	)			150				(68	)			(24	)			46				(19	)			(230	)			48				(127	)
Recoveries of loans charged-off			-				1				-				-				-				1				-				1				3
Loans charged-off			-				(4	)			-				-				-				-				-				(9	)			(13	)
Balance, March 31, 2022		$	645			$	2,899			$	2,433			$	5,881			$	1,630			$	1,152			$	1,606			$	238			$	16,484

Allowance for Loan Losses Disaggregated on Basis of Impairment Analysis Method [Table Text Block]

2023						1-4 Family
		Construction				Residential				Multi-family				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for credit losses		$	-			$	22			$	-			$	-			$	-			$	-			$	81			$	16			$	119
Collectively evaluated for credit losses			391				3,266				2,568				5,206				1,218				1,784				1,311				406				16,150
Balance March 31, 2023		$	391			$	3,288			$	2,568			$	5,206			$	1,218			$	1,784			$	1,392			$	422			$	16,269

2022						1-4 Family
		Construction				Residential				Multi-family				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for credit losses		$	-			$	10			$	-			$	-			$	-			$	-			$	68			$	17			$	95
Collectively evaluated for credit losses			730				3,018				2,493				4,742				1,625				1,153				1,637				204				15,602
Balance December 31, 2022		$	730			$	3,028			$	2,493			$	4,742			$	1,625			$	1,153			$	1,705			$	221			$	15,697

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

2023					1-4 Family
	Construction				Residential				Multi-family				Commercial				Agricultural												Consumer
	Real Estate				Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for credit losses	$	-			$	817			$	-			$	9,176			$	494			$	188			$	752			$	16			$	11,443
Collectively evaluated for credit losses		59,756				285,601				193,566				341,823				157,843				82,157				91,650				16,475				1,228,871
Balance March 31, 2023	$	59,756			$	286,418			$	193,566			$	350,999			$	158,337			$	82,345			$	92,402			$	16,491			$	1,240,314

2022					1-4 Family
	Construction				Residential				Multi-family				Commercial				Agricultural												Consumer
	Real Estate				Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for credit losses	$	-			$	805			$	-			$	12,853			$	165			$	200			$	342			$	21			$	14,386
Collectively evaluated for credit losses		51,253				284,302				185,784				340,432				159,283				77,065				113,013				16,190				1,227,322
Balance December 31, 2022	$	51,253			$	285,107			$	185,784			$	353,285			$	159,448			$	77,265			$	113,355			$	16,211			$	1,241,708

Financing Receivable, Amortized Cost [Table Text Block]

		Primary Type of Collateral
March 31, 2023		Real Estate				Equipment				Other				Total				ACL Allocation
Real estate - construction		$	-			$	-			$	-			$	-			$	-
Real estate - 1 to 4 family residential			817				-				-				817				22
Real estate - multi-family			-				-				-				-				-
Real estate - commercial			9,176				-				-				9,176				-
Real estate - agricultural			494				-				-				494				-
Commercial			128				3				-				131				-
Agricultural			260				42				450				752				81
Consumer and other			-				-				-				-				-
		$	10,875			$	45			$	450			$	11,370			$	103

Impaired Financing Receivables [Table Text Block]

		2022
						Unpaid
		Recorded				Principal				Related
		Investment				Balance				Allowance
With no specific reserve recorded:
Real estate - construction		$	-			$	-			$	-
Real estate - 1 to 4 family residential			687				721				-
Real estate - multi-family			-				-				-
Real estate - commercial			12,853				13,578				-
Real estate - agricultural			165				194				-
Commercial			200				249				-
Agricultural			78				88				-
Consumer and other			4				7				-
Total loans with no specific reserve:			13,987				14,837				-
With an allowance recorded:
Real estate - construction			-				-				-
Real estate - 1 to 4 family residential			118				123				10
Real estate - multi-family			-				-				-
Real estate - commercial			-				-				-
Real estate - agricultural			-				-				-
Commercial			-				-				-
Agricultural			264				294				68
Consumer and other			17				19				17
Total loans with specific reserve:			399				436				95
Total
Real estate - construction			-				-				-
Real estate - 1 to 4 family residential			805				844				10
Real estate - multi-family			-				-				-
Real estate - commercial			12,853				13,578				-
Real estate - agricultural			165				194				-
Commercial			200				249				-
Agricultural			342				382				68
Consumer and other			21				26				17
		$	14,386			$	15,273			$	95

Average Investment in Impaired Loans and Interest Income Recognized [Table Text Block]

		Three Months Ended
		March 31, 2022
		Average				Interest
		Recorded				Income
		Investment				Recognized
With no specific reserve recorded:
Real estate - construction		$	-			$	-
Real estate - 1 to 4 family residential			664				3
Real estate - multi-family			-				-
Real estate - commercial			123				-
Real estate - agricultural			544				-
Commercial			227				4
Agricultural			289				-
Consumer and other			5				-
Total loans with no specific reserve:			1,852				7
With an allowance recorded:
Real estate - construction			-				-
Real estate - 1 to 4 family residential			314				-
Real estate - multi-family			-				-
Real estate - commercial			9,668				-
Real estate - agricultural			-				-
Commercial			70				-
Agricultural			312				-
Consumer and other			21				-
Total loans with specific reserve:			10,385				-
Total
Real estate - construction			-				-
Real estate - 1 to 4 family residential			978				3
Real estate - multi-family			-				-
Real estate - commercial			9,791				-
Real estate - agricultural			544				-
Commercial			297				4
Agricultural			601				-
Consumer and other			26				-
		$	12,237			$	7

Financing Receivable, Modified With Term Extension [Table Text Block]

Loan Modifications Made to Borrowers Experiencing Financial Difficulty
		Term Extension
		Amortized Cost Basis at				% of Total Class of
		March 31, 2023				Financing Receivable
Loan Type
Agricultural		$	418				0.5	%

Term Extension
Loan Type		Financial Effect
Agricultural			Added a weighted-average 7.7 years to the life of loans, which reduced monthly payment amounts for the borrowers

Financing Receivable, Past Due [Table Text Block]

2023						90 Days																90 Days
			30-89			or Greater				Total												or Greater
		Past Due				Past Due				Past Due				Current				Total				Accruing
Real estate - construction		$	66			$	305			$	371			$	59,385			$	59,756			$	305
Real estate - 1 to 4 family residential			420				-				420				285,998				286,418				-
Real estate - multi-family			1,290				-				1,290				192,276				193,566				-
Real estate - commercial			107				-				107				350,892				350,999				-
Real estate - agricultural			119				-				119				158,218				158,337				-
Commercial			337				-				337				82,008				82,345				-
Agricultural			205				-				205				92,197				92,402				-
Consumer and other			10				-				10				16,481				16,491				-
		$	2,554			$	305			$	2,859			$	1,237,455			$	1,240,314			$	305

2022						90 Days																90 Days
			30-89			or Greater				Total												or Greater
		Past Due				Past Due				Past Due				Current				Total				Accruing
Real estate - construction		$	66			$	-			$	66			$	51,187			$	51,253			$	-
Real estate - 1 to 4 family residential			944				11				955				284,152				285,107				-
Real estate - multi-family			-				-				-				185,784				185,784				-
Real estate - commercial			2,362				1,399				3,761				349,524				353,285				-
Real estate - agricultural			185				-				185				159,263				159,448				-
Commercial			592				7				599				76,666				77,265				-
Agricultural			218				30				248				113,107				113,355				-
Consumer and other			37				4				41				16,170				16,211				-
		$	4,404			$	1,451			$	5,855			$	1,235,853			$	1,241,708			$	-

Financing Receivable, Amortized Cost by Year of Origination [Table Text Block]

March 31, 2023		Amortized Cost Basis of Term Loans by Year of Origination
		2023				2022				2021				2020				2019				Prior				Revolving				Total
Real estate - construction
Pass		$	5,719			$	45,660			$	1,605			$	823			$	-			$	373			$	5,273			$	59,453
Watch			-				-				-				222				-				81				-				303
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				-				-				-				-				-				-				-
Substandard-Impaired			-				-				-				-				-				-				-				-
Total		$	5,719			$	45,660			$	1,605			$	1,045			$	-			$	454			$	5,273			$	59,756
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - 1-4 family residential
Pass		$	10,438			$	88,375			$	66,711			$	55,200			$	9,996			$	21,924			$	17,476			$	270,120
Watch			94				746				11,044				1,593				-				620				72				14,169
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				19				971				-				259				62				-				1,311
Substandard-Impaired			-				118				601				19				-				62				18				818
Total		$	10,532			$	89,258			$	79,327			$	56,812			$	10,255			$	22,668			$	17,566			$	286,418
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - multi-family
Pass		$	13,969			$	49,639			$	49,826			$	44,291			$	14,330			$	734			$	1,564			$	174,353
Watch			4,038				1,447				8,375				-				-				-				-				13,860
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				1,290				-				2,368				1,695				-				-				5,353
Substandard-Impaired			-				-				-				-				-				-				-				-
Total		$	18,007			$	52,376			$	58,201			$	46,659			$	16,025			$	734			$	1,564			$	193,566
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - commercial
Pass		$	13,527			$	72,328			$	70,949			$	67,757			$	20,043			$	16,700			$	7,129			$	268,433
Watch			1,938				3,123				20,485				23,676				6,815				1,141				2,442				59,620
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				10,557				-				2,459				376				396				-				13,788
Substandard-Impaired			9,133				-				25				-				-				-				-				9,158
Total		$	24,598			$	86,008			$	91,459			$	93,892			$	27,234			$	18,237			$	9,571			$	350,999
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - agricultural
Pass		$	6,666			$	34,187			$	33,669			$	30,595			$	6,540			$	28,103			$	1,687			$	141,447
Watch			-				1,477				5,637				4,270				268				1,469				-				13,121
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				1,413				363				1,829				-				-				-				3,605
Substandard-Impaired			-				-				164				-				-				-				-				164
Total		$	6,666			$	37,077			$	39,833			$	36,694			$	6,808			$	29,572			$	1,687			$	158,337
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-

Commercial
Pass		$	14,768			$	15,628			$	13,152			$	3,775			$	3,557			$	1,881			$	22,255			$	75,016
Watch			23				552				1,149				570				121				178				2,707				5,300
Special Mention			-				-				-				111				-				-				-				111
Substandard			-				71				-				471				-				-				1,188				1,730
Substandard-Impaired			51				57				3				-				-				77				-				188
Total		$	14,842			$	16,308			$	14,304			$	4,927			$	3,678			$	2,136			$	26,150			$	82,345
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	4			$	-			$	4
Agricultural
Pass		$	8,790			$	12,970			$	6,844			$	3,750			$	597			$	1,028			$	52,403			$	86,382
Watch			1,881				580				16				30				82				16				2,640				5,245
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				-				310				53				-				-				-				363
Substandard-Impaired			117				21				274				-				-				-				-				412
Total		$	10,788			$	13,571			$	7,444			$	3,833			$	679			$	1,044			$	55,043			$	92,402
Current-period gross writeoffs		$	-			$	74			$	90			$	-			$	-			$	-			$	-			$	164
Consumer and other
Pass		$	2,146			$	5,703			$	4,268			$	2,520			$	777			$	993			$	36			$	16,443
Watch			-				1				-				-				-				-				-				1
Special Mention			-				-				-				-				-				-				-				-
Substandard			31				-				-				-				-				-				-				31
Substandard-Impaired			-				-				-				16				-				-				-				16
Total		$	2,177			$	5,704			$	4,268			$	2,536			$	777			$	993			$	36			$	16,491
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Total loans
Pass		$	76,023			$	324,490			$	247,024			$	208,711			$	55,840			$	71,736			$	107,823			$	1,091,647
Watch			7,974				7,926				46,706				30,361				7,286				3,505				7,861				111,619
Special Mention			-				-				-				111				-				-				-				111
Substandard			31				13,350				1,644				7,180				2,330				458				1,188				26,181
Substandard-Impaired			9,301				196				1,067				35				-				139				18				10,756
Total		$	93,329			$	345,962			$	296,441			$	246,398			$	65,456			$	75,838			$	116,890			$	1,240,314
Current-period gross writeoffs		$	-			$	74			$	90			$	-			$	-			$	4			$	-			$	168

Financing Receivable Credit Quality Indicators [Table Text Block]

December 31, 2022		Construction				Multi-family				Commercial				Agricultural
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				Total
Pass		$	51,253			$	174,048			$	264,898			$	136,043			$	69,872			$	98,415			$	794,529
Watch			-				9,344				62,076				18,324				5,392				14,146				109,282
Special Mention			-				-				-				-				116				-				116
Substandard			-				2,392				13,458				4,916				1,685				452				22,903
Substandard-Impaired			-				-				12,853				165				200				342				13,560
		$	51,253			$	185,784			$	353,285			$	159,448			$	77,265			$	113,355			$	940,390

Credit Risk Profile Based on Payment Activity on Disaggregated Basis [Table Text Block]

December 31, 2022		1-4 Family
		Residential				Consumer
		Real Estate				and Other				Total
Performing		$	284,302			$	16,190			$	300,492
Non-performing			805				21				826
		$	285,107			$	16,211			$	301,318

X

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Tabular disclosure of credit losses for current financing receivables on basis of impairment analysis method (such as trade and accounts receivable), including a roll forward of the balance. An alternative caption includes allowance for doubtful accounts.

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Tabular disclosure of allowance for credit loss on financing receivable.

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

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Tabular disclosure of impaired financing receivables.

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- Definition

Tabular disclosure of aging analysis for financing receivable.

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

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