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Note 7 - Loans Receivable and Credit Disclosures

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Financing Receivables [Text Block]

7.  Loans Receivable and Credit Disclosures

The composition of loans receivable as of June 30, 2023 and December 31, 2022 is as follows (in thousands):

		2023				2022
Real estate - construction		$	62,777			$	51,253
Real estate - 1 to 4 family residential			293,911				285,107
Real estate - multi-family			191,206				185,784
Real estate - commercial			344,108				353,285
Real estate - agricultural			158,683				159,448
Commercial			90,296				77,265
Agricultural			92,116				113,355
Consumer and other			15,994				16,211
			1,249,091				1,241,708
Less allowance for credit losses			(16,319	)			(15,697	)
Loans receivable, net		$	1,232,772			$	1,226,011

On January 1, 2023, the Company adopted ASU 2016-13, "Financial Instruments - Credit Losses (Topic 326)," and results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. Additionally, the Company reclassified its loan categories to breakout multi-family real estate from commercial real estate and all prior periods have been adjusted.

Activity in the allowance for credit losses, on a disaggregated basis, for the three and six months ended June 30, 2023 and 2022 is as follows (in thousands):

		Three Months Ended June 30, 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, March 31, 2023		$	391			$	3,288			$	2,568			$	5,206			$	1,218			$	1,784			$	1,392			$	422			$	16,269
Credit loss expense (benefit) 1			21				68				(44	)			(173	)			(4	)			260				(34	)			(21	)			73
Recoveries of loans charged-off			-				1				-				-				-				3				-				6				10
Loans charged-off			-				-				-				-				-				(33	)			-				-				(33	)
Balance, June 30, 2023		$	412			$	3,357			$	2,524			$	5,033			$	1,214			$	2,014			$	1,358			$	407			$	16,319

(1) The difference in the credit loss expense reported herein as compared to the Consolidated Statements of Income is associated with the credit loss benefit of $40 thousand related to off-balance sheet credit exposures.

		Six Months Ended June 30, 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			77				85				55				(227	)			(13	)			443				(122	)			(13	)			285
Recoveries of loans charged-off			-				2				-				5				-				6				-				7				20
Loans charged-off			-				-				-				-				-				(37	)			(164	)			-				(201	)
Balance, June 30, 2023		$	412			$	3,357			$	2,524			$	5,033			$	1,214			$	2,014			$	1,358			$	407			$	16,319

(1) The difference in the credit loss expense reported herein as compared to the Consolidated Statements of Income is associated with the credit loss expense of $23 thousand related to off-balance sheet credit exposures.

		Three Months Ended June 30, 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, March 31, 2022		$	645			$	2,899			$	2,433			$	5,881			$	1,630			$	1,152			$	1,606			$	238			$	16,484
Credit loss expense (benefit)			(39	)			24				84				(39	)			62				(28	)			(122	)			(1	)			(59	)
Recoveries of loans charged-off			-				3				-				1				-				1				-				3				8
Loans charged-off			-				(6	)			-				-				-				-				-				(7	)			(13	)
Balance, June 30, 2022		$	606			$	2,920			$	2,517			$	5,843			$	1,692			$	1,125			$	1,484			$	233			$	16,420

		Six Months Ended June 30, 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)			(69	)			174				16				(63	)			108				(47	)			(352	)			47				(186	)
Recoveries of loans charged-off			-				4				-				1				-				2				-				4				11
Loans charged-off			-				(10	)			-				-				-				-				-				(16	)			(26	)
Balance, June 30, 2022		$	606			$	2,920			$	2,517			$	5,843			$	1,692			$	1,125			$	1,484			$	233			$	16,420

The following table shows the balance in the allowance for credit losses at June 30, 2023, and December 31, 2022, disaggregated on the basis of measurement methodology (in thousands). As of June 30, 2023, loans individually assessed are collateral dependent and in the process of foreclosure or no longer share the same risk characteristics of the other loans in the pool. All other loans are collectively evaluated for losses. Loans individually evaluated were considered impaired at December 31, 2022.

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		$	-			$	10			$	-			$	-			$	-			$	97			$	70			$	15			$	192
Collectively evaluated for credit losses			412				3,347				2,524				5,033				1,214				1,917				1,288				392				16,127
Balance June 30, 2023		$	412			$	3,357			$	2,524			$	5,033			$	1,214			$	2,014			$	1,358			$	407			$	16,319

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

The following table shows the loans receivable balance at June 30, 2023, and December 31, 2022, disaggregated on the basis of measurement methodology (in thousands). As of June 30, 2023, loans individually assessed are collateral dependent and in the process of foreclosure or no longer share the same risk characteristics of the other loans in the pool. All other loans are collectively evaluated for losses. Loans individually evaluated were considered impaired at December 31, 2022.

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		$	-			$	803			$	-			$	9,022			$	486			$	278			$	736			$	15			$	11,340
Collectively evaluated for credit losses			62,777				293,108				191,206				335,086				158,197				90,018				91,380				15,979				1,237,751
Balance June 30, 2023		$	62,777			$	293,911			$	191,206			$	344,108			$	158,683			$	90,296			$	92,116			$	15,994			$	1,249,091

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

The following table presents the amortized cost basis of collateral dependent loans, by the primary collateral type, which are individually evaluated to determine expected credit losses, and the related ACL allocated to these loans (in thousands):

		Primary Type of Collateral
June 30, 2023		Real Estate				Equipment				Other				Total				ACL Allocation
Real estate - construction		$	-			$	-			$	-			$	-			$	-
Real estate - 1 to 4 family residential			803				-				-				803				10
Real estate - multi-family			-				-				-				-				-
Real estate - commercial			9,022				-				-				9,022				-
Real estate - agricultural			486				-				-				486				-
Commercial			124				3				97				224				97
Agricultural			252				40				444				736				70
Consumer and other			-				-				-				-				-
		$	10,687			$	43			$	541			$	11,271			$	177

Pre-ASC 326 (CECL) adoption impaired loan information as of December 31, 2022 (in thousands):

		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 recorded investment and interest income recognized on impaired loans for the three and six months ended June 30, 2022 (in thousands):

		Three Months Ended								Six Months Ended
		June 30, 2022								June 30, 2022
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
With no specific reserve recorded:
Real estate - construction		$	-			$	-			$	-			$	-
Real estate - 1 to 4 family residential			687				14				683				17
Real estate - multi-family			-				-				-				-
Real estate - commercial			120				-				121				-
Real estate - agricultural			357				14				420				14
Commercial			214				1				220				5
Agricultural			143				-				202				-
Consumer and other			4				-				4				-
Total loans with no specific reserve:			1,525				29				1,650				36
With an allowance recorded:
Real estate - construction			-				-				-				-
Real estate - 1 to 4 family residential			163				1				209				1
Real estate - multi-family			-				-				-				-
Real estate - commercial			9,632				-				9,644				-
Real estate - agricultural			-				-				-				-
Commercial			38				-				58				-
Agricultural			305				-				308				-
Consumer and other			20				-				20				-
Total loans with specific reserve:			10,158				1				10,239				1
Total
Real estate - construction			-				-				-				-
Real estate - 1 to 4 family residential			850				15				892				18
Real estate - multi-family			-				-				-				-
Real estate - commercial			9,752				-				9,765				-
Real estate - agricultural			357				14				420				14
Commercial			252				1				278				5
Agricultural			448				-				510				-
Consumer and other			24				-				24				-
		$	11,683			$	30			$	11,889			$	37

The interest foregone on nonaccrual loans for the three months ended June 30, 2023 and 2022 was approximately $166 thousand and $168 thousand, respectively. The interest foregone on nonaccrual loans for the six months ended June 30, 2023 and 2022 was approximately $345 thousand and $311 thousand, respectively.

Nonaccrual loans at June 30, 2023 and December 31, 2022 were $11.3 million and $14.7 million, respectively.

The Company made three loan modifications to borrowers experiencing financial difficulty for the six months ended June 30, 2023.

The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (in thousands):

Loan Modifications Made to Borrowers Experiencing Financial Difficulty
		Term Extension
		Amortized Cost Basis at				% of Total Class of
		June 30, 2023				Financing Receivable
Loan Type
Agricultural		$	417				0.5	%

The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty:

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

There were no loan modifications made to borrowers experiencing financial difficulty for which there was a payment default within twelve months following the modification during the three and six months ended June 30, 2023. A loan is considered to be in payment default once it is 60 days contractually past due under the modified terms.

The Company had loans meeting the definition of a troubled debt restructuring (TDR) of $10.7 million as of December 31, 2022, all of which were included in impaired and nonaccrual loans.

During the three and six months ended June 30, 2022, the Company did not grant any concessions to borrowers facing financial difficulties.

There were no TDR loans that had payment defaults during the twelve months ended June 30, 2023. The Company considers TDR loans to have payment default when it is past due 60 days or more.

There were no net charge-offs related to TDRs for the three and six months ended June 30, 2022. No additional specific reserve was provided for the three and six months ended June 30, 2022.

An aging analysis of the recorded investments in loans, on a disaggregated basis, as of June 30, 2023 and December 31, 2022, is as follows (in thousands):

2023						90 Days																90 Days
		30-89				or Greater				Total												or Greater
		Past Due				Past Due				Past Due				Current				Total				Accruing
Real estate - construction		$	335			$	-			$	335			$	62,442			$	62,777			$	-
Real estate - 1 to 4 family residential			582				8				590				293,321				293,911				-
Real estate - multi-family			-				-				-				191,206				191,206				-
Real estate - commercial			106				-				106				344,002				344,108				-
Real estate - agricultural			659				214				873				157,810				158,683				214
Commercial			376				-				376				89,920				90,296				-
Agricultural			643				121				764				91,352				92,116				104
Consumer and other			40				-				40				15,954				15,994				-
		$	2,741			$	343			$	3,084			$	1,246,007			$	1,249,091			$	318

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			$	-

Credit Quality Indicators. As part of the on-going monitoring of the credit quality of the Company’s loan portfolio, management tracks certain credit quality indicators including trends related to (i) the risk ratings of loans, (ii) the level of classified loans, (iii) net charge-offs, (iv) non-performing loans and (v) the general economic conditions in our market areas.

The Company utilizes a risk rating matrix to assign risk ratings to each of its loans. Loans are rated on a scale of 1 to 7. A description of the general characteristics of the risk ratings is as follows:

Ratings 1, 2 and 3 - These ratings include loans of average to excellent credit quality borrowers. These borrowers generally have significant capital strength, moderate leverage and stable earnings and growth commensurate to their relative risk rating. These ratings are reviewed at least annually. These ratings also include performing loans of less than $100,000.

Rating 4 - This rating includes loans on management’s “watch list” and is intended to be utilized for pass rated borrowers where credit quality has begun to show signs of financial weakness that now requires management’s heightened attention. This rating is reviewed at least quarterly.

Rating 5 - This rating is for “Special Mention” loans in accordance with regulatory guidelines. This rating is intended to be temporary and includes loans to borrowers whose credit quality has clearly deteriorated and are at risk of further decline unless active measures are taken to correct the situation. This rating is reviewed at least quarterly.

Rating 6 - This rating includes “Substandard” loans in accordance with regulatory guidelines, for which the accrual of interest has not been stopped. Under regulatory guideline definitions, a “Substandard” loan has defined weaknesses which make payment default or principal exposure likely, but not yet certain. Such loans are apt to be dependent upon collateral liquidation, a secondary source of repayment or an event outside of the normal course of business. This rating is reviewed at least quarterly.

Rating 7 - This rating includes “Substandard-Impaired” loans in accordance with regulatory guidelines, for which the accrual of interest has generally been stopped. This rating includes loans: (i) where interest is more than 90 days past due, (ii) not fully secured, (iii) where a specific valuation allowance may be necessary, or (iv) where the borrower is unable to make contractual principal and interest payments. This rating is reviewed at least quarterly.

The following tables show the risk category of loans by loan category and year of origination as of June 30, 2023 (in thousands):

June 30, 2023		Amortized Cost Basis of Term Loans by Year of Origination
		2023				2022				2021				2020				2019				Prior				Revolving				Total
Real estate - construction
Pass		$	14,836			$	38,503			$	1,354			$	802			$	-			$	372			$	6,611			$	62,478
Watch			81				-				-				218				-				-				-				299
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				-				-				-				-				-				-				-
Substandard-Impaired			-				-				-				-				-				-				-				-
Total		$	14,917			$	38,503			$	1,354			$	1,020			$	-			$	372			$	6,611			$	62,777
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - 1-4 family residential
Pass		$	29,857			$	84,304			$	62,316			$	53,603			$	9,362			$	20,525			$	17,090			$	277,057
Watch			845				398				11,334				1,575				-				531				73				14,756
Special Mention			-				-				-				-				-				-				-				-
Substandard			21				18				939				-				255				62				-				1,295
Substandard-Impaired			18				118				589				-				-				78				-				803
Total		$	30,741			$	84,838			$	75,178			$	55,178			$	9,617			$	21,196			$	17,163			$	293,911
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - multi-family
Pass		$	14,389			$	49,144			$	49,269			$	42,667			$	14,142			$	721			$	1,612			$	171,944
Watch			4,194				1,441				8,315				-				-				-				-				13,950
Special Mention			-				-				-				-				-				-				-				-
Substandard			1,290				-				-				2,345				1,677				-				-				5,312
Substandard-Impaired			-				-				-				-				-				-				-				-
Total		$	19,873			$	50,585			$	57,584			$	45,012			$	15,819			$	721			$	1,612			$	191,206
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - commercial
Pass		$	26,567			$	74,297			$	72,317			$	66,614			$	21,450			$	14,630			$	4,162			$	280,037
Watch			691				3,084				13,812				19,261				594				963				2,890				41,295
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				10,467				-				2,435				372				498				-				13,772
Substandard-Impaired			8,898				-				106				-				-				-				-				9,004
Total		$	36,156			$	87,848			$	86,235			$	88,310			$	22,416			$	16,091			$	7,052			$	344,108
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - agricultural
Pass		$	12,897			$	32,252			$	32,938			$	29,795			$	6,406			$	27,100			$	1,751			$	143,139
Watch			783				381				3,949				4,865				268				1,086				-				11,332
Special Mention			-				-				-				-				-				-				-				-
Substandard			1,312				1,379				122				1,025				-				214				-				4,052
Substandard-Impaired			-				-				160				-				-				-				-				160
Total		$	14,992			$	34,012			$	37,169			$	35,685			$	6,674			$	28,400			$	1,751			$	158,683
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-

June 30, 2023		Amortized Cost Basis of Term Loans by Year of Origination
		2023				2022				2021				2020				2019				Prior				Revolving				Total
Commercial
Pass		$	19,970			$	14,939			$	12,320			$	3,458			$	2,599			$	1,819			$	28,102			$	83,207
Watch			474				257				925				518				110				165				2,600				5,049
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				284				-				430				-				-				1,048				1,762
Substandard-Impaired			49				54				3				97				-				75				-				278
Total		$	20,493			$	15,534			$	13,248			$	4,503			$	2,709			$	2,059			$	31,750			$	90,296
Current-period gross writeoffs		$	-			$	-			$	-			$	33			$	-			$	4			$	-			$	37
Agricultural
Pass		$	8,673			$	11,224			$	6,544			$	3,475			$	577			$	986			$	54,578			$	86,057
Watch			1,604				481				312				5				18				-				3,070				5,490
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				14				35				62				-				-				60				171
Substandard-Impaired			114				17				267				-				-				-				-				398
Total		$	10,391			$	11,736			$	7,158			$	3,542			$	595			$	986			$	57,708			$	92,116
Current-period gross writeoffs		$	-			$	74			$	90			$	-			$	-			$	-			$	-			$	164
Consumer and other
Pass		$	4,426			$	4,599			$	3,237			$	2,341			$	538			$	764			$	33			$	15,938
Watch			10				-				-				-				-				-				-				10
Special Mention			-				-				-				-				-				-				-				-
Substandard			31				-				-				-				-				-				-				31
Substandard-Impaired			-				-				-				15				-				-				-				15
Total		$	4,467			$	4,599			$	3,237			$	2,356			$	538			$	764			$	33			$	15,994
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Total loans
Pass		$	131,615			$	309,262			$	240,295			$	202,755			$	55,074			$	66,917			$	113,939			$	1,119,857
Watch			8,682				6,042				38,647				26,442				990				2,745				8,633				92,181
Special Mention			-				-				-				-				-				-				-				-
Substandard			2,654				12,162				1,096				6,297				2,304				774				1,108				26,395
Substandard-Impaired			9,079				189				1,125				112				-				153				-				10,658
Total		$	152,030			$	327,655			$	281,163			$	235,606			$	58,368			$	70,589			$	123,680			$	1,249,091
Current-period gross writeoffs		$	-			$	74			$	90			$	33			$	-			$	4			$	-			$	201

The credit risk profile by internally assigned grade, on a disaggregated basis, as of December 31, 2022 is as follows (in thousands):

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

The credit risk profile based on payment activity, on a disaggregated basis, as of December 31, 2022 is as follows (in thousands):

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

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