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LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

6 Months Ended

Jun. 30, 2023

Receivables [Abstract]

Schedule of Loans

A summary of loans at June 30, 2023 follows:

			June 30, 2023
						Amortized Cost						% of Total
Commercial/Agricultural real estate:
Commercial real estate						$	730,391					51.3		%
Agricultural real estate						86,959						6.1		%
Multi-family real estate						208,109						14.6		%
Construction and land development						104,891						7.4		%
C&I/Agricultural operating:
Commercial and industrial						133,248						9.4		%
Agricultural operating						24,381						1.7		%
Residential mortgage:
Residential mortgage						119,118						8.4		%
Purchased HELOC loans						3,216						0.2		%
Consumer installment:
Originated indirect paper						8,189						0.6		%
Other consumer						6,486						0.5		%
Total loans receivable						$	1,424,988					100		%
Less Allowance for credit losses						(23,164)
Net loans receivable						$	1,401,824

Loans are stated at the unpaid principal balance outstanding at December 31, 2022.

						December 31, 2022
						Loan Principal Balance						% of Total
Commercial/Agricultural real estate:
Commercial real estate						$	725,971					51.5		%
Agricultural real estate						87,908						6.2		%
Multi-family real estate						208,908						14.8		%
Construction and land development						102,492						7.3		%
C&I/Agricultural operating:
Commercial and industrial						136,013						9.6		%
Agricultural operating						28,806						2.0		%
Residential mortgage:
Residential mortgage						105,389						7.5		%
Purchased HELOC loans						3,262						0.2		%
Consumer installment:
Originated indirect paper						10,236						0.7		%
Other consumer						7,150						0.5		%
Gross Loans						$	1,416,135					100.3		%
Less:
Unearned net deferred fees and costs and loans in process						(2,585)						(0.2)		%
Unamortized discount on acquired loans						(1,766)						(0.1)		%
Total loans receivable						$	1,411,784					100.0		%
Less Allowance for loan losses						(17,939)
Net loans						$	1,393,845

Schedule of Financing Receivable Credit Quality Indicators

Below is a summary of the amortized cost of loans summarized by class, credit quality risk rating and year of origination as of June 30, 2023 and gross charge-offs for the six months ended June 30, 2023:

			Amortized Cost Basis by Origination Year
			2023			2022			2021			2020			2019			Prior			Revolving			Revolving to Term			Total
Commercial/Agricultural real estate:
Commercial real estate
Risk rating 1 to 5			$	22,448		$	141,385		$	249,536		$	93,201		$	72,994		$	118,947		$	10,375		$	—		$	708,886
Risk rating 6			—			—			9,303			331			—			68			—			—			9,702
Risk rating 7			—			189			—			4,551			194			6,869			—			—			11,803
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	22,448		$	141,574		$	258,839		$	98,083		$	73,188		$	125,884		$	10,375		$	—		$	730,391
Current period gross charge-offs			$	—		$	—		$	10		$	—		$	—		$	4		$	—		$	—		$	14
Agricultural real estate
Risk rating 1 to 5			$	13,788		$	20,893		$	11,544		$	7,932		$	5,431		$	16,081		$	2,317		$	—		$	77,986
Risk rating 6			—			173			5,510			—			300			742			—			—			6,725
Risk rating 7			—			405			—			—			101			1,742			—			—			2,248
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	13,788		$	21,471		$	17,054		$	7,932		$	5,832		$	18,565		$	2,317		$	—		$	86,959
Current period gross charge-offs			$	—		$	—		$	—		$	32		$	—		$	—		$	—		$	—		$	32
Multi-family real estate
Risk rating 1 to 5			$	3,016		$	42,403		$	87,547		$	46,598		$	8,764		$	19,781		$	—		$	—		$	208,109
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			—			—			—			—			—
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	3,016		$	42,403		$	87,547		$	46,598		$	8,764		$	19,781		$	—		$	—		$	208,109
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Construction and land development
Risk rating 1 to 5			$	23,344		$	37,514		$	31,531		$	9,151		$	120		$	832		$	2,192		$	—		$	104,684
Risk rating 6			—			—			—			—			—			113			—			—			113
Risk rating 7			—			—			—			—			—			94			—			—			94
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	23,344		$	37,514		$	31,531		$	9,151		$	120		$	1,039		$	2,192		$	—		$	104,891
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Commercial/Agricultural operating:
Commercial and industrial
Risk rating 1 to 5			$	11,045		$	34,065		$	27,896		$	13,251		$	5,554		$	3,227		$	35,328		$	—		$	130,366
Risk rating 6			—			—			—			—			—			—			2,870			—			2,870
Risk rating 7			—			—			—			—			8			4			—			—			12
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	11,045		$	34,065		$	27,896		$	13,251		$	5,562		$	3,231		$	38,198		$	—		$	133,248
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Agricultural operating
Risk rating 1 to 5			$	2,778		$	3,234		$	986		$	545		$	378		$	2,500		$	11,171		$	—		$	21,592
Risk rating 6			96			—			50			345			—			—			563			—			1,054
Risk rating 7			—			548			750			—			36			252			149			—			1,735
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	2,874		$	3,782		$	1,786		$	890		$	414		$	2,752		$	11,883		$	—		$	24,381
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Continued			Amortized Cost Basis by Origination Year
			2023			2022			2021			2020			2019			Prior			Revolving			Revolving to Term			Total
Residential mortgage:
Residential mortgage
Risk rating 1 to 5			$	17,300		$	33,892		$	9,376		$	2,727		$	2,373		$	36,053		$	14,249		$	—		$	115,970
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			14			3,031			50			53			3,148
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	17,300		$	33,892		$	9,376		$	2,727		$	2,387		$	39,084		$	14,299		$	53		$	119,118
Current period gross charge-offs			$	—		$	—		$	10		$	—		$	—		$	14		$	—		$	—		$	24
Purchased HELOC loans
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	—		$	3,216		$	—		$	3,216
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			—			—			—			—			—
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	—		$	—		$	—		$	—		$	—		$	—		$	3,216		$	—		$	3,216
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Consumer installment:
Originated indirect paper
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	8,148		$	—		$	—		$	8,148
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			—			41			—			—			41
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	—		$	—		$	—		$	—		$	—		$	8,189		$	—		$	—		$	8,189
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	13		$	—		$	—		$	13
Other consumer
Risk rating 1 to 5			$	1,083		$	1,989		$	1,042		$	772		$	584		$	429		$	577		$	—		$	6,476
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			7			—			—			—			—			2			1			—			10
Risk rating 8			—			—			—			—			—			—			—			—			—
Risk rating 9			—			—			—			—			—			—			—			—			—
Total			$	1,090		$	1,989		$	1,042		$	772		$	584		$	431		$	578		$	—		$	6,486
Current period gross charge-offs			$	—		$	—		$	1		$	10		$	—		$	3		$	—		$	—		$	14
Total loans receivable			$	94,905		$	316,690		$	435,071		$	179,404		$	96,851		$	218,956		$	83,058		$	53		$	1,424,988
Total current period gross charge-offs			$	—		$	—		$	21		$	42		$	—		$	34		$	—		$	—		$	97

Schedule of Loans by Risk Rating

Below is a summary of the unpaid principal balance of loans summarized by class and credit quality risk rating as of December 31, 2022:

						1 to 5						6						7						8						9						TOTAL
Commercial/Agricultural real estate:
Commercial real estate						$	712,658					$	5,771					$	7,542					$	—					$	—					$	725,971
Agricultural real estate						84,215						549						3,144						—						—						87,908
Multi-family real estate						208,908						—						—						—						—						208,908
Construction and land development						102,385						—						107						—						—						102,492
C&I/Agricultural operating:
Commercial and industrial						129,748						5,526						739						—						—						136,013
Agricultural operating						26,418						324						2,064						—						—						28,806
Residential mortgage:
Residential mortgage						101,730						—						3,659						—						—						105,389
Purchased HELOC loans						3,262						—						—						—						—						3,262
Consumer installment:
Originated indirect paper						10,190						—						46						—						—						10,236
Other consumer						7,132						—						18						—						—						7,150
Gross loans						$	1,386,646					$	12,170					$	17,319					$	—					$	—					$	1,416,135
Less:
Unearned net deferred fees and costs and loans in process																																				(2,585)
Unamortized discount on acquired loans																																				(1,766)
Allowance for loan losses																																				(17,939)
Loans receivable, net																																				$	1,393,845

Schedule of Allowance for Credit Losses

The following tables present the balance and activity in the allowance for credit losses (“ACL”) - loans by portfolio segment for the three and six months ended June 30, 2023:

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Unallocated						Total
Three months ended June 30, 2023
Allowance for Credit Losses - Loans:
ACL - Loans, at beginning of period			$	18,496					$	1,848					$	2,000					$	335					$	—					$	22,679
Charge-offs			(14)						—						(10)						(16)						—						(40)
Recoveries			27						16						36						10						—						89
Additions to ACL - Loans via provision for credit losses charged to operations			424						(406)						426						(8)						—						436
ACL - Loans, at end of period			$	18,933					$	1,458					$	2,452					$	321					$	—					$	23,164

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Unallocated						Total
Six months ended June 30, 2023
Allowance for Credit Losses - Loans:
ACL - Loans, at beginning of period			$	14,085					$	2,318					$	599					$	129					$	808					$	17,939
Cumulative effect of ASU 2016-13 adoption			4,510						(331)						1,119						216						(808)						4,706
Charge-offs			(46)						—						(24)						(27)						—						(97)
Recoveries			30						31						40						22						—						123
Additions to ACL - Loans via provision for credit losses charged to operations			354						(560)						718						(19)						—						493
ACL - Loans, at end of period			$	18,933					$	1,458					$	2,452					$	321					$	—					$	23,164

						June 30, 2023 and Three Months Ended						June 30, 2023 and Six Months Ended
ACL - Unfunded commitments - beginning of period						$	1,530					$	—
Cumulative effect of ASU 2016-13 adoption						—						1,537
Additions to ACL - Unfunded commitments via provision for credit losses charged to operations						14						7
ACL - Unfunded commitments - End of period						$	1,544					$	1,544

Schedule of Provision for Credit Losses

The following table presents the components of the provision for credit losses.

						June 30, 2023 and Three Months Ended						June 30, 2023 and Six Months Ended
Provision for credit losses on:
Loans						$	436					$	493
Unfunded commitments						14						7
Total provision for credit losses						$	450					$	500

Schedule of Changes of Impaired Loans and Non-Impaired Loans

Changes in the ALL by loan type for the periods presented below were as follows:

Three months ended June 30, 2022			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Unallocated						Total
Allowance for Loan Losses:
Beginning balance, April 1, 2022			$	12,394					$	2,104					$	460					$	160					$	782					$	15,900
Charge-offs			(122)						(247)						(35)						(14)						—						(418)
Recoveries			3						9						—						11						—						23
Provision			427						44						47						(14)						44						548
Total allowance on originated loans			12,702						1,910						472						143						826						16,053
Purchased credit impaired loans			—						—						—						—						—						—
Other acquired loans:
Beginning balance, April 1, 2022			789						58						62						9						—						918
Charge-offs			—						—						(21)						(2)						—						(23)
Recoveries			—						—						25						—						—						25
Provision			(125)						(7)						(18)						2						—						(148)
Total allowance on other acquired loans			664						51						48						9						—						772
Total allowance on acquired loans			664						51						48						9						—						772
Ending balance, June 30, 2022			$	13,366					$	1,961					$	520					$	152					$	826					$	16,825

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Unallocated						Total
Six months ended June 30, 2022
Allowance for Loan Losses:
Beginning balance, January 1, 2022			$	12,354					$	1,959					$	518					$	225					$	774					$	15,830
Charge-offs			(157)						(310)						(35)						(23)						—						(525)
Recoveries			6						19						1						21						—						47
Provision			499						242						(12)						(80)						52						701
Total allowance on originated loans			$	12,702					$	1,910					$	472					$	143					$	826					$	16,053
Purchased credit impaired loans			—						—						—						—						—						—
Other acquired loans
Beginning balance, January 1, 2022			856						69						130						28						—						1,083
Charge-offs			—						—						(33)						(2)						—						(35)
Recoveries			—						—						25						—						—						25
Provision			(192)						(18)						(74)						(17)						—						(301)
Total allowance on other acquired loans			664						51						48						9						—						772
Total allowance on acquired loans			664						51						48						9						—						772
Ending balance, June 30, 2022			$	13,366					$	1,961					$	520					$	152					$	826					$	16,825
Allowance for Loan Losses at June 30, 2022:
Amount of allowance for loan losses arising from loans individually evaluated for impairment			$	809					$	—					$	34					$	—					$	—					$	843
Amount of allowance for loan losses arising from loans collectively evaluated for impairment			$	12,557					$	1,961					$	486					$	152					$	826					$	15,982
Loans Receivable as of June 30, 2022
Ending balance of originated loans			$	943,305					$	144,400					$	69,126					$	20,208					$	—					$	1,177,039
Ending balance of purchased credit-impaired loans			6,848						652						985						—						—						8,485
Ending balance of other acquired loans			125,688						18,419						21,883						313						—						166,303
Ending balance of loans			$	1,075,841					$	163,471					$	91,994					$	20,521					$	—					$	1,351,827
Ending balance: individually evaluated for impairment			$	19,305					$	4,375					$	5,955					$	161					$	—					$	29,796
Ending balance: collectively evaluated for impairment			$	1,056,536					$	159,096					$	86,039					$	20,360					$	—					$	1,322,031

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Unallocated						Total
Allowance for Loan Losses at December 31, 2022:
Amount of allowance for loan losses arising from loans individually evaluated for impairment			$	519					$	249					$	48					$	10					$	—					$	826
Amount of allowance for loan losses arising from loans collectively evaluated for impairment			$	13,566					$	2,069					$	551					$	119					$	808					$	17,113
Loans Receivable as of December 31, 2022:
Ending balance of originated loans			$	1,017,529					$	150,239					$	88,045					$	17,130					$	—					$	1,272,943
Ending balance of purchased credit-impaired loans			5,748						362						890						—						—						7,000
Ending balance of other acquired loans			102,002						14,218						19,716						256						—						136,192
Ending balance of loans			$	1,125,279					$	164,819					$	108,651					$	17,386					$	—					$	1,416,135
Ending balance: individually evaluated for impairment			$	16,874					$	3,292					$	5,998					$	755					$	—					$	26,919
Ending balance: collectively evaluated for impairment			$	1,108,405					$	161,527					$	102,653					$	16,631					$	—					$	1,389,216

Schedule of Aging Analysis of the Bank Real Estate and Consumer Loans

An aging analysis of the Company’s commercial/agricultural real estate, C&I, agricultural operating, residential mortgage, consumer installment and purchased third party loans as of June 30, 2023 and December 31, 2022, respectively, was as follows:

(Loan balances at amortized cost)			30-59 Days Past Due and Accruing						60-89 Days Past Due and Accruing						Greater Than 89 Days Past Due and Accruing						Total Past Due and Accruing						Nonaccrual Loans						Total Past Due Accruing and Nonaccrual Loans						Current						Total Loans
June 30, 2023
Commercial/Agricultural real estate:
Commercial real estate			$	127					$	—					$	—					$	127					$	11,359					$	11,486					$	718,905					$	730,391
Agricultural real estate			—						—						—						—						1,712						1,712						85,247						86,959
Multi-family real estate			—						—						—						—						—						—						208,109						208,109
Construction and land development			—						—						—						—						94						94						104,797						104,891
C&I/Agricultural operating:
Commercial and industrial			—						—						—						—						4						4						133,244						133,248
Agricultural operating			15						—						—						15						1,436						1,451						22,930						24,381
Residential mortgage:
Residential mortgage			973						757						492						2,222						1,029						3,251						115,867						119,118
Purchased HELOC loans			456						—						—						456						—						456						2,760						3,216
Consumer installment:
Originated indirect paper			17						—						—						17						27						44						8,145						8,189
Other consumer			20						6						—						26						2						28						6,458						6,486
Total			$	1,608					$	763					$	492					$	2,863					$	15,663					$	18,526					$	1,406,462					$	1,424,988
(Loan balances at unpaid principal balance)			30-59 Days Past Due and Accruing						60-89 Days Past Due and Accruing						Greater Than 89 Days Past Due and Accruing						Total Past Due and Accruing						Nonaccrual Loans						Total Past Due Accruing and Nonaccrual Loans						Current						Total Loans
December 31, 2022
Commercial/Agricultural real estate:
Commercial real estate			$	202					$	88					$	—					$	290					$	5,736					$	6,026					$	719,945					$	725,971
Agricultural real estate			4,992						—						—						4,992						2,742						7,734						80,174						87,908
Multi-family real estate			—						—						—						—						—						—						208,908						208,908
Construction and land development			3,975						—						—						3,975						—						3,975						98,517						102,492
C&I/Agricultural operating:
Commercial and industrial			—						26						—						26						552						578						135,435						136,013
Agricultural operating			826						—						—						826						890						1,716						27,090						28,806
Residential mortgage:
Residential mortgage			767						479						236						1,482						1,253						2,735						102,654						105,389
Purchased HELOC loans			—						—						—						—						—						—						3,262						3,262
Consumer installment:
Originated indirect paper			15						—						—						15						27						42						10,194						10,236
Other consumer			39						2						10						51						4						55						7,095						7,150
Total			$	10,816					$	595					$	246					$	11,657					$	11,204					$	22,861					$	1,393,274					$	1,416,135

The following table shows the performance of such loans that have been modified during the six months ended June 30, 2023.

						Current						30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due
Commercial real estate						$	5,337					$	—					$	—					$	—
Commercial and industrial						8						—						—						—
Agricultural operating						179
Residential mortgage						106						—						—						—
Other consumer						22						—						—						—
Total						$	5,652					$	—					$	—					$	—

Schedule of Nonaccrual Loans

The following table presents the amortized cost basis of loans on nonaccrual status and of nonaccrual loans individually evaluated at June 30, 2023 with no allowance for credit losses and interest income that would have been recorded under the original terms of such nonaccrual loans:

June 30, 2023			Total Nonaccrual Loans						Nonaccrual with no Allowance for Credit Losses						Interest Income Not Recorded for Nonaccrual loans
Commercial/Agricultural real estate:
Commercial real estate			$	11,359					$	11,342					$	512
Agricultural real estate			1,712						1,712						90
Multi-family real estate			—						—						—
Construction and land development			94						94						1
C&I/Agricultural operating:
Commercial and industrial			4						4						—
Agricultural operating			1,436						1,436						42
Residential mortgage:
Residential mortgage			1,029						787						27
Purchased HELOC loans			—						—						—
Consumer installment:
Originated indirect paper			27						27						1
Other consumer			2						2						—
Total			$	15,663					$	15,404					$	673

Schedule of Collateral Dependent Loans by Portfolio Segment

The following table presents the amortized cost basis of collateral dependent loans by portfolio segment and collateral type that were individually evaluated to determine expected credit losses and the related allowance for credit losses as of June 30, 2023.

			Collateral Type
June 30, 2023			Real Estate						Other Assets						Total						Without an Allowance						With an Allowance						Allowance Allocation
Commercial/Agricultural real estate:
Commercial real estate			$	12,373					$	—					$	12,373					$	12,356					$	17					$	13
Agricultural real estate			8,828						—						8,828						8,828						—						—
Multi-family real estate			—						—						—						—						—						—
Construction and land development			207						—						207						207						—						—
C&I/Agricultural operating:
Commercial and industrial			—						2,862						2,862						2,862						—						—
Agricultural operating			—						1,735						1,735						1,735						—						—
Residential mortgage:
Residential mortgage			3,252						—						3,252						2,877						375						80
Purchased HELOC loans			—						—						—						—						—						—
Consumer installment:
Originated indirect paper			—						41						41						41						—						—
Other consumer			—						10						10						10						—						—
Total			$	24,660					$	4,648					$	29,308					$	28,916					$	392					$	93

Schedule of Bank Impaired Loans

A summary of the Company’s loans individually evaluated for impairment as of December 31, 2022 and June 30, 2022 was as follows:

																					Twelve Months Ended
			Recorded Investment						Unpaid Principal Balance						Related Allowance						Average Recorded Investment						Interest Income Recognized
December 31, 2022
With No Related Allowance Recorded:
Commercial/Agricultural real estate			$	9,741					$	9,766					$	—					$	13,657					$	549
C&I/Agricultural operating			2,744						2,754						—						4,467						200
Residential mortgage			5,846						5,907						—						6,304						276
Consumer installment			745						745						—						307						5
Total			$	19,076					$	19,172					$	—					$	24,735					$	1,030
With An Allowance Recorded:
Commercial/Agricultural real estate			$	7,108					$	7,108					$	519					$	6,028					$	273
C&I/Agricultural operating			538						538						249						273						48
Residential mortgage			91						91						48						298						65
Consumer installment			10						10						10						2						2
Total			$	7,747					$	7,747					$	826					$	6,601					$	388
December 31, 2022 Totals
Commercial/Agricultural real estate			$	16,849					$	16,874					$	519					$	19,685					$	822
C&I/Agricultural operating			3,282						3,292						249						4,740						248
Residential mortgage			5,937						5,998						48						6,602						341
Consumer installment			755						755						10						309						7
Total			$	26,823					$	26,919					$	826					$	31,336					$	1,418

																					Three Months Ended												Six Months Ended
			Recorded Investment						Unpaid Principal Balance						Related Allowance						Average Recorded Investment						Interest Income Recognized						Average Recorded Investment						Interest Income Recognized
June 30, 2022
With No Related Allowance Recorded:
Commercial/Agricultural real estate			$	13,290					$	13,502					$	—					$	13,565					$	169					$	15,514					$	305
C&I/Agricultural operating			4,246						4,375						—						5,131						32						4,961						82
Residential mortgage			5,684						5,754						—						6,066						62						6,482						133
Consumer installment			162						161						—						186						2						226						4
Total			$	23,382					$	23,792					$	—					$	24,948					$	265					$	27,183					$	524
With An Allowance Recorded:
Commercial/Agricultural real estate			$	5,803					$	5,803					$	809					$	6,142					$	3					$	5,458					$	14
C&I/Agricultural operating			—						—						—						219						—						276						10
Residential mortgage			201						201						34						256						1						467						2
Consumer installment			—						—						—						—						—						1						—
Total			$	6,004					$	6,004					$	843					$	6,617					$	4					$	6,202					$	26
June 30, 2022
Commercial/Agricultural real estate			$	19,093					$	19,305					$	809					$	19,707					$	172					$	20,972					$	319
C&I/Agricultural operating			4,246						4,375						—						5,350						32						5,237						92
Residential mortgage			5,885						5,955						34						6,322						63						6,949						135
Consumer installment			162						161						—						186						2						227						4
Total			$	29,386					$	29,796					$	843					$	31,565					$	269					$	33,385					$	550

Schedule of Loan Modifications

The tables below detail Loan Modifications Made to Borrowers Experiencing Financial Difficulty during the three months ended June 30, 2023:

						Term Extension
Loan Class						Amortized Cost Basis at June 30, 2023						% of Total Class of Financing Receivables
Commercial and industrial						$	8					0.01		%
Agricultural operating						$	179					0.73		%
						Other-Than-Insignificant Payment Delay
Loan Class						Amortized Cost Basis at June 30, 2023						% of Total Class of Financing Receivables
Residential mortgage						$	69					0.06		%

The tables below detail Loan Modifications Made to Borrowers Experiencing Financial Difficulty during the six months ended June 30, 2023:

						Term Extension
Loan Class						Amortized Cost Basis at June 30, 2023						% of Total Class of Financing Receivables
Commercial real estate						$	5,337					0.73		%
Commercial and industrial						$	8					0.01		%
Agricultural operating						$	179					0.73		%
Residential mortgage						$	37					0.03		%
						Other-Than-Insignificant Payment Delay
Loan Class						Amortized Cost Basis at June 30, 2023						% of Total Class of Financing Receivables
Residential mortgage						$	69					0.06		%
Other consumer						$	22					0.34		%

Following is a summary of TDR loans by accrual status as of December 31, 2022.

						December 31, 2022
Troubled debt restructure loans:
Accrual status						$	5,171
Non-accrual status						2,617
Total						$	7,788

The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three and six months ended June 30, 2022:    

						Number of Contracts						Maturity Extension						Modified Payment						Modified Under- writing						Other						Pre-Modification Outstanding Recorded Investment						Post-Modification Outstanding Recorded Investment						Specific Reserve
Three months ended June 30, 2022
TDRs:
Commercial/Agricultural real estate						1						$	—					$	—					$	425					$	—					$	425					$	425					$	—
C&I/Agricultural operating						2						—						—						446						—						446						446						—
Residential mortgage						2						32						—						—						—						32						32						—
Consumer installment						—						—						—						—						—						—						—						—
Totals						5						$	32					$	—					$	871					$	—					$	903					$	903					$	—

						Number of Contracts						Maturity Extension						Modified Payment						Modified Under- writing						Other						Pre-Modification Outstanding Recorded Investment						Post-Modification Outstanding Recorded Investment						Specific Reserve
Six months ended June 30, 2022
TDRs:
Commercial/Agricultural real estate						5						$	1,241					$	—					$	425					$	—					$	1,666					$	1,666					$	—
C&I/Agricultural operating						3						—						—						596						—						596						596						—
Residential mortgage						6						63						—						507						—						570						570						—
Consumer installment						—						—						—						—						—						—						—						—
Totals						14						$	1,304					$	—					$	1,528					$	—					$	2,832					$	2,832					$	—

Schedule of Financial Effect of the Modified Made to Borrowers Experiencing

The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty during the three months ended June 30, 2023:

Term Extension
Loan Class						Financial Effect
Commercial and industrial						A weighted average of 3 months was added to the term of the loans
Agricultural operating						A weighted average of 3 months was added to the term of the loans
Other-Than-Insignificant Payment Delay
Loan Class						Financial Effect
Residential mortgage						Payments were deferred a weighted average of 6 months

The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty during the six months ended June 30, 2023:

Term Extension
Loan Class						Financial Effect
Commercial real estate						A weighted average of 6 months was added to the term of the loans
Commercial and industrial						A weighted average of 3 months was added to the term of the loans
Agricultural operating						A weighted average of 3 months was added to the term of the loans
Residential mortgage						A weighted average of 17 months was added to the term of the loans
Other-Than-Insignificant Payment Delay
Loan Class						Financial Effect
Residential mortgage						Payments were deferred a weighted average of 6 months
Other consumer						Payments were deferred a weighted average of 3 months

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