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v3.23.3

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables) | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Schedule of Loans | A summary of loans at September 30, 2023 follows:
| September 30, 2023
|  | Amortized Cost |  | % of Total
Commercial/Agricultural real estate: |  |  |  |
Commercial real estate |  | $ | 748,118 |  |  | 51.7 | %
Agricultural real estate |  | 84,328 |  |  | 5.8 | %
Multi-family real estate |  | 219,095 |  |  | 15.1 | %
Construction and land development |  | 109,041 |  |  | 7.5 | %
C&I/Agricultural operating: |  |  |  |
Commercial and industrial |  | 120,532 |  |  | 8.3 | %
Agricultural operating |  | 24,571 |  |  | 1.7 | %
Residential mortgage: |  |  |  |
Residential mortgage |  | 125,348 |  |  | 8.7 | %
Purchased HELOC loans |  | 2,881 |  |  | 0.2 | %
Consumer installment: |  |  |  |
Originated indirect paper |  | 7,175 |  |  | 0.5 | %
Other consumer |  | 6,440 |  |  | 0.5 | %
Total loans receivable |  | $ | 1,447,529 |  |  | 100 | %
Less Allowance for credit losses |  | (22,973) |  |  |
Net loans receivable |  | $ | 1,424,556 |  |  |
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 September 30, 2023 and gross charge-offs for the nine months ended September 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 | $ | 51,379 |  | $ | 141,529 |  | $ | 245,661 |  | $ | 92,071 |  | $ | 72,159 |  | $ | 113,138 |  | $ | 11,866 |  | $ | — |  | $ | 727,803 |
Risk rating 6 | — |  | — |  | 9,303 |  | — |  | — |  | — |  | — |  | — |  | 9,303 |
Risk rating 7 | — |  | 188 |  | — |  | 4,551 |  | 187 |  | 6,086 |  | — |  | — |  | 11,012 |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | 51,379 |  | $ | 141,717 |  | $ | 254,964 |  | $ | 96,622 |  | $ | 72,346 |  | $ | 119,224 |  | $ | 11,866 |  | $ | — |  | $ | 748,118 |
Current period gross charge-offs | $ | — |  | $ | — |  | $ | 10 |  | $ | — |  | $ | — |  | $ | 4 |  | $ | — |  | $ | — |  | $ | 14 |
Agricultural real estate |  |  |  |  |  |  |  |  |
Risk rating 1 to 5 | $ | 16,044 |  | $ | 19,876 |  | $ | 11,362 |  | $ | 7,838 |  | $ | 5,374 |  | $ | 15,786 |  | $ | 1,004 |  | $ | — |  | $ | 77,284 |
Risk rating 6 | — |  | 172 |  | 5,460 |  | — |  | 297 |  | 646 |  | — |  | — |  | 6,575 |
Risk rating 7 | — |  | 370 |  | — |  | — |  | 99 |  | — |  | — |  | — |  | 469 |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | 16,044 |  | $ | 20,418 |  | $ | 16,822 |  | $ | 7,838 |  | $ | 5,770 |  | $ | 16,432 |  | $ | 1,004 |  | $ | — |  | $ | 84,328 |
Current period gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | 32 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 32 |
Multi-family real estate |  |  |  |  |  |  |  |  |
Risk rating 1 to 5 | $ | 3,492 |  | $ | 48,439 |  | $ | 89,513 |  | $ | 46,238 |  | $ | 8,663 |  | $ | 22,715 |  | $ | 35 |  | $ | — |  | $ | 219,095 |
Risk rating 6 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 7 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | 3,492 |  | $ | 48,439 |  | $ | 89,513 |  | $ | 46,238 |  | $ | 8,663 |  | $ | 22,715 |  | $ | 35 |  | $ | — |  | $ | 219,095 |
Current period gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Construction and land development |  |  |  |  |  |  |  |  |
Risk rating 1 to 5 | $ | 36,366 |  | $ | 34,514 |  | $ | 25,382 |  | $ | 7,308 |  | $ | 119 |  | $ | 825 |  | $ | 4,322 |  | $ | — |  | $ | 108,836 |
Risk rating 6 | — |  | — |  | — |  | — |  | — |  | 111 |  | — |  | — |  | 111 |
Risk rating 7 | — |  | — |  | — |  | — |  | — |  | 94 |  | — |  | — |  | 94 |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | 36,366 |  | $ | 34,514 |  | $ | 25,382 |  | $ | 7,308 |  | $ | 119 |  | $ | 1,030 |  | $ | 4,322 |  | $ | — |  | $ | 109,041 |
Current period gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Commercial/Agricultural operating: |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  |  |  |  |  |  |  |
Risk rating 1 to 5 | $ | 13,658 |  | $ | 32,774 |  | $ | 28,294 |  | $ | 12,179 |  | $ | 5,276 |  | $ | 2,537 |  | $ | 22,844 |  | $ | — |  | $ | 117,562 |
Risk rating 6 | — |  | — |  | — |  | — |  | — |  | — |  | 2,950 |  | — |  | 2,950 |
Risk rating 7 | — |  | — |  | — |  | — |  | — |  | 3 |  | — |  | 17 |  | 20 |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | 13,658 |  | $ | 32,774 |  | $ | 28,294 |  | $ | 12,179 |  | $ | 5,276 |  | $ | 2,540 |  | $ | 25,794 |  | $ | 17 |  | $ | 120,532 |
Current period gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Agricultural operating |  |  |  |  |  |  |  |  |
Risk rating 1 to 5 | $ | 3,392 |  | $ | 3,201 |  | $ | 960 |  | $ | 489 |  | $ | 344 |  | $ | 2,303 |  | $ | 11,448 |  | $ | — |  | $ | 22,137 |
Risk rating 6 | 92 |  | — |  | 48 |  | 345 |  | — |  | — |  | 575 |  | — |  | 1,060 |
Risk rating 7 | — |  | 493 |  | 722 |  | — |  | 35 |  | 124 |  | — |  | — |  | 1,374 |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | 3,484 |  | $ | 3,694 |  | $ | 1,730 |  | $ | 834 |  | $ | 379 |  | $ | 2,427 |  | $ | 12,023 |  | $ | — |  | $ | 24,571 |
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 | $ | 23,434 |  | $ | 34,176 |  | $ | 8,872 |  | $ | 2,644 |  | $ | 2,324 |  | $ | 35,201 |  | $ | 15,670 |  | $ | — |  | $ | 122,321 |
Risk rating 6 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 7 | — |  | — |  | — |  | — |  | 14 |  | 2,963 |  | — |  | 50 |  | 3,027 |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | 23,434 |  | $ | 34,176 |  | $ | 8,872 |  | $ | 2,644 |  | $ | 2,338 |  | $ | 38,164 |  | $ | 15,670 |  | $ | 50 |  | $ | 125,348 |
Current period gross charge-offs | $ | — |  | $ | — |  | $ | 10 |  | $ | — |  | $ | — |  | $ | 68 |  | $ | — |  | $ | — |  | $ | 78 |
Purchased HELOC loans |  |  |  |  |  |  |  |  |
Risk rating 1 to 5 | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 2,881 |  | $ | — |  | $ | 2,881 |
Risk rating 6 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 7 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 2,881 |  | $ | — |  | $ | 2,881 |
Current period gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Consumer installment: |  |  |  |  |  |  |  |  |
Originated indirect paper |  |  |  |  |  |  |  |  |
Risk rating 1 to 5 | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 7,135 |  | $ | — |  | $ | — |  | $ | 7,135 |
Risk rating 6 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 7 | — |  | — |  | — |  | — |  | — |  | 40 |  | — |  | — |  | 40 |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 7,175 |  | $ | — |  | $ | — |  | $ | 7,175 |
Current period gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 13 |  | $ | — |  | $ | — |  | $ | 13 |
Other consumer |  |  |  |  |  |  |  |  |
Risk rating 1 to 5 | $ | 1,763 |  | $ | 1,743 |  | $ | 872 |  | $ | 665 |  | $ | 470 |  | $ | 342 |  | $ | 557 |  | $ | — |  | $ | 6,412 |
Risk rating 6 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 7 | 7 |  | — |  | — |  | — |  | 18 |  | 2 |  | 1 |  | — |  | 28 |
Risk rating 8 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Risk rating 9 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | $ | 1,770 |  | $ | 1,743 |  | $ | 872 |  | $ | 665 |  | $ | 488 |  | $ | 344 |  | $ | 558 |  | $ | — |  | $ | 6,440 |
Current period gross charge-offs | $ | — |  | $ | — |  | $ | 1 |  | $ | 11 |  | $ | 2 |  | $ | 3 |  | $ | — |  | $ | — |  | $ | 17 |
Total loans receivable | $ | 149,627 |  | $ | 317,475 |  | $ | 426,449 |  | $ | 174,328 |  | $ | 95,379 |  | $ | 210,051 |  | $ | 74,153 |  | $ | 67 |  | $ | 1,447,529 |
Total current period gross charge-offs | $ | — |  | $ | — |  | $ | 21 |  | $ | 43 |  | $ | 2 |  | $ | 88 |  | $ | — |  | $ | — |  | $ | 154 |
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 nine months ended September 30, 2023:
| Commercial/Agricultural Real Estate |  | C&I/Agricultural operating |  | Residential Mortgage |  | Consumer Installment |  | Unallocated |  | Total
Three months ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |
Allowance for Credit Losses - Loans: |  |  |  |  |  |  |  |  |  |  |
ACL - Loans, at beginning of period | $ | 18,933 |  |  | $ | 1,458 |  |  | $ | 2,452 |  |  | $ | 321 |  |  | $ | — |  |  | $ | 23,164 |
Charge-offs | — |  |  | — |  |  | (54) |  |  | (3) |  |  | — |  |  | (57) |
Recoveries | 206 |  |  | 10 |  |  | — |  |  | 2 |  |  | — |  |  | 218 |
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations | (284) |  |  | (279) |  |  | 235 |  |  | (24) |  |  | — |  |  | (352) |
ACL - Loans, at end of period | $ | 18,855 |  |  | $ | 1,189 |  |  | $ | 2,633 |  |  | $ | 296 |  |  | $ | — |  |  | $ | 22,973 |
| Commercial/Agricultural Real Estate |  | C&I/Agricultural operating |  | Residential Mortgage |  | Consumer Installment |  | Unallocated |  | Total
Nine months ended September 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) |  |  | — |  |  | (78) |  |  | (30) |  |  | — |  |  | (154) |
Recoveries | 236 |  |  | 41 |  |  | 40 |  |  | 24 |  |  | — |  |  | 341 |
Additions/(reversals) to ACL - Loans via provision for credit losses charged to operations | 70 |  |  | (839) |  |  | 953 |  |  | (43) |  |  | — |  |  | 141 |
ACL - Loans, at end of period | $ | 18,855 |  |  | $ | 1,189 |  |  | $ | 2,633 |  |  | $ | 296 |  |  | $ | — |  |  | $ | 22,973 |
|  | September 30, 2023 and Three Months Ended |  | September 30, 2023 and Nine Months Ended
ACL - Unfunded Commitments - beginning of period |  | $ | 1,544 |  |  | $ | — |
Cumulative effect of ASU 2016-13 adoption |  | — |  |  | 1,537 |
Additions to ACL - Unfunded Commitments via provision for credit losses charged to operations |  | 27 |  |  | 34 |
ACL - Unfunded Commitments - End of period |  | $ | 1,571 |  |  | $ | 1,571 |
Schedule of Provision for Credit Losses | The following table presents the components of the provision for credit losses.
|  | September 30, 2023 and Three Months Ended |  | September 30, 2023 and Nine Months Ended
Provision for credit losses on: |  |  |  |
Loans |  | $ | (352) |  |  | $ | 141 |
Unfunded Commitments |  | 27 |  |  | 34 |
Total provision for credit losses |  | $ | (325) |  |  | $ | 175 |
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 September 30, 2022 | Commercial/Agricultural Real Estate |  | C&I/Agricultural operating |  | Residential Mortgage |  | Consumer Installment |  | Unallocated |  | Total
Allowance for Loan Losses: |  |  |  |  |  |  |  |  |  |  |
Beginning balance, July 1, 2022 | $ | 12,702 |  |  | $ | 1,910 |  |  | $ | 472 |  |  | $ | 143 |  |  | $ | 826 |  |  | $ | 16,053 |
Charge-offs | — |  |  | — |  |  | — |  |  | (9) |  |  | — |  |  | (9) |
Recoveries | 35 |  |  | 8 |  |  | 1 |  |  | 27 |  |  | — |  |  | 71 |
Provision | 380 |  |  | 7 |  |  | 10 |  |  | (38) |  |  | 217 |  |  | 576 |
Total allowance on originated loans | 13,117 |  |  | 1,925 |  |  | 483 |  |  | 123 |  |  | 1,043 |  |  | 16,691 |
Purchased credit impaired loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other acquired loans: |  |  |  |  |  |  |  |  |  |  |
Beginning balance, July 1, 2022 | 664 |  |  | 51 |  |  | 48 |  |  | 9 |  |  | — |  |  | 772 |
Charge-offs | (48) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (48) |
Recoveries | — |  |  | — |  |  | 2 |  |  | 1 |  |  | — |  |  | 3 |
Provision | 49 |  |  | (2) |  |  | (21) |  |  | (1) |  |  | (226) |  |  | (201) |
Total allowance on other acquired loans | 665 |  |  | 49 |  |  | 29 |  |  | 9 |  |  | (226) |  |  | 526 |
Total allowance on acquired loans | 665 |  |  | 49 |  |  | 29 |  |  | 9 |  |  | (226) |  |  | 526 |
Ending balance, September 30, 2022 | $ | 13,782 |  |  | $ | 1,974 |  |  | $ | 512 |  |  | $ | 132 |  |  | $ | 817 |  |  | $ | 17,217 |
| Commercial/Agricultural Real Estate |  | C&I/Agricultural operating |  | Residential Mortgage |  | Consumer Installment |  | Unallocated |  | Total
Nine months ended September 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) |  |  | (32) |  |  | — |  |  | (534) |
Recoveries | 41 |  |  | 27 |  |  | 2 |  |  | 48 |  |  | — |  |  | 118 |
Provision | 879 |  |  | 249 |  |  | (2) |  |  | (118) |  |  | 269 |  |  | 1,277 |
Total allowance on originated loans | $ | 13,117 |  |  | $ | 1,925 |  |  | $ | 483 |  |  | $ | 123 |  |  | $ | 1,043 |  |  | $ | 16,691 |
Purchased credit impaired loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other acquired loans |  |  |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2022 | 856 |  |  | 69 |  |  | 130 |  |  | 28 |  |  | — |  |  | 1,083 |
Charge-offs | (48) |  |  | — |  |  | (33) |  |  | (2) |  |  | — |  |  | (83) |
Recoveries | — |  |  | — |  |  | 27 |  |  | 1 |  |  | — |  |  | 28 |
Provision | (143) |  |  | (20) |  |  | (95) |  |  | (18) |  |  | (226) |  |  | (502) |
Total allowance on other acquired loans | 665 |  |  | 49 |  |  | 29 |  |  | 9 |  |  | (226) |  |  | 526 |
Total allowance on acquired loans | 665 |  |  | 49 |  |  | 29 |  |  | 9 |  |  | (226) |  |  | 526 |
Ending balance, September 30, 2022 | $ | 13,782 |  |  | $ | 1,974 |  |  | $ | 512 |  |  | $ | 132 |  |  | $ | 817 |  |  | $ | 17,217 |
Allowance for Loan Losses at September 30, 2022: |  |  |  |  |  |  |  |  |  |  |
Amount of allowance for loan losses arising from loans individually evaluated for impairment | $ | 699 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 699 |
Amount of allowance for loan losses arising from loans collectively evaluated for impairment | $ | 13,083 |  |  | $ | 1,974 |  |  | $ | 512 |  |  | $ | 132 |  |  | $ | 817 |  |  | $ | 16,518 |
Loans Receivable as of September 30, 2022 |  |  |  |  |  |  |  |  |  |  |
Ending balance of originated loans | $ | 982,555 |  |  | $ | 145,197 |  |  | $ | 80,664 |  |  | $ | 18,250 |  |  | $ | — |  |  | $ | 1,226,666 |
Ending balance of purchased credit-impaired loans | 5,785 |  |  | 578 |  |  | 908 |  |  | — |  |  | — |  |  | 7,271 |
Ending balance of other acquired loans | 110,577 |  |  | 15,073 |  |  | 20,518 |  |  | 294 |  |  | — |  |  | 146,462 |
Ending balance of loans | $ | 1,098,917 |  |  | $ | 160,848 |  |  | $ | 102,090 |  |  | $ | 18,544 |  |  | $ | — |  |  | $ | 1,380,399 |
Ending balance: individually evaluated for impairment | $ | 18,698 |  |  | $ | 4,829 |  |  | $ | 6,290 |  |  | $ | 113 |  |  | $ | — |  |  | $ | 29,930 |
Ending balance: collectively evaluated for impairment | $ | 1,080,219 |  |  | $ | 156,019 |  |  | $ | 95,800 |  |  | $ | 18,431 |  |  | $ | — |  |  | $ | 1,350,469 |
| 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 September 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
September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial/Agricultural real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | $ | 523 |  |  | $ | — |  |  | $ | — |  |  | $ | 523 |  |  | $ | 10,570 |  |  | $ | 11,093 |  |  | $ | 737,025 |  |  | $ | 748,118 |
Agricultural real estate | 36 |  |  | — |  |  | — |  |  | 36 |  |  | 469 |  |  | 505 |  |  | 83,823 |  |  | 84,328 |
Multi-family real estate | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 219,095 |  |  | 219,095 |
Construction and land development | — |  |  | — |  |  | — |  |  | — |  |  | 94 |  |  | 94 |  |  | 108,947 |  |  | 109,041 |
C&I/Agricultural operating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | — |  |  | 150 |  |  | — |  |  | 150 |  |  | — |  |  | 150 |  |  | 120,382 |  |  | 120,532 |
Agricultural operating | — |  |  | — |  |  | — |  |  | — |  |  | 1,373 |  |  | 1,373 |  |  | 23,198 |  |  | 24,571 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 1,049 |  |  | 221 |  |  | 952 |  |  | 2,222 |  |  | 923 |  |  | 3,145 |  |  | 122,203 |  |  | 125,348 |
Purchased HELOC loans | 117 |  |  | — |  |  | — |  |  | 117 |  |  | — |  |  | 117 |  |  | 2,764 |  |  | 2,881 |
Consumer installment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Originated indirect paper | 70 |  |  | — |  |  | — |  |  | 70 |  |  | 26 |  |  | 96 |  |  | 7,079 |  |  | 7,175 |
Other consumer | 36 |  |  | 4 |  |  | 19 |  |  | 59 |  |  | 1 |  |  | 60 |  |  | 6,380 |  |  | 6,440 |
Total | $ | 1,831 |  |  | $ | 375 |  |  | $ | 971 |  |  | $ | 3,177 |  |  | $ | 13,456 |  |  | $ | 16,633 |  |  | $ | 1,430,896 |  |  | $ | 1,447,529 |
(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 nine months ended September 30, 2023.
|  | Current |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 89 Days Past Due |
Commercial real estate |  | $ | 4,826 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |
Agricultural operating |  | 179 |  |  |  |  |  |  |  |
Residential mortgage |  | 105 |  |  | — |  |  | — |  |  | — |  |
Other consumer |  | 20 |  |  | — |  |  | — |  |  | — |  |
Total |  | $ | 5,130 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |
Schedule of Nonaccrual Loans | The following table presents the amortized cost basis of loans on nonaccrual status and of nonaccrual loans individually evaluated at September 30, 2023 with no allowance for credit losses and interest income that would have been recorded under the original terms of such nonaccrual loans:
September 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 | $ | 10,570 |  |  | $ | 10,556 |  |  | $ | 723 |
Agricultural real estate | 469 |  |  | 469 |  |  | 70 |
Multi-family real estate | — |  |  | — |  |  | — |
Construction and land development | 94 |  |  | 94 |  |  | 1 |
C&I/Agricultural operating: |  |  |  |  |
Commercial and industrial | — |  |  | — |  |  | — |
Agricultural operating | 1,373 |  |  | 1,373 |  |  | 108 |
Residential mortgage: |  |  |  |  |
Residential mortgage | 923 |  |  | 685 |  |  | 44 |
Purchased HELOC loans | — |  |  | — |  |  | — |
Consumer installment: |  |  |  |  |
Originated indirect paper | 26 |  |  | 26 |  |  | 1 |
Other consumer | 1 |  |  | 1 |  |  | — |
Total | $ | 13,456 |  |  | $ | 13,204 |  |  | $ | 947 |
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 September 30, 2023.
| Collateral Type |  |
September 30, 2023 | Real Estate |  | Other Assets |  | Total |  | Without an Allowance |  | With an Allowance |  | Allowance Allocation
Commercial/Agricultural real estate: |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | $ | 11,604 |  |  | $ | — |  |  | $ | 11,604 |  |  | $ | 11,590 |  |  | $ | 14 |  |  | $ | 13 |
Agricultural real estate | 6,900 |  |  | — |  |  | 6,900 |  |  | 6,900 |  |  | — |  |  | — |
Multi-family real estate | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction and land development | 206 |  |  | — |  |  | 206 |  |  | 206 |  |  | — |  |  | — |
C&I/Agricultural operating: |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | — |  |  | 2,970 |  |  | 2,970 |  |  | 2,970 |  |  | — |  |  | — |
Agricultural operating | — |  |  | 1,373 |  |  | 1,373 |  |  | 1,373 |  |  | — |  |  | — |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 3,094 |  |  | — |  |  | 3,094 |  |  | 2,722 |  |  | 372 |  |  | 80 |
Purchased HELOC loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer installment: |  |  |  |  |  |  |  |  |  |  |
Originated indirect paper | — |  |  | 40 |  |  | 40 |  |  | 40 |  |  | — |  |  | — |
Other consumer | — |  |  | 27 |  |  | 27 |  |  | 27 |  |  | — |  |  | — |
Total | $ | 21,804 |  |  | $ | 4,410 |  |  | $ | 26,214 |  |  | $ | 25,828 |  |  | $ | 386 |  |  | $ | 93 |
Schedule of Bank Impaired Loans | A summary of the Company’s loans individually evaluated for impairment as of December 31, 2022 and September 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 |  | Nine Months Ended
| Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
With No Related Allowance Recorded: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial/Agricultural real estate | $ | 12,002 |  |  | $ | 12,038 |  |  | $ | — |  |  | $ | 12,646 |  |  | $ | 105 |  |  | $ | 14,636 |  |  | $ | 410 |
C&I/Agricultural operating | 4,710 |  |  | 4,829 |  |  | — |  |  | 4,478 |  |  | 57 |  |  | 4,898 |  |  | 139 |
Residential mortgage | 6,229 |  |  | 6,290 |  |  | — |  |  | 5,957 |  |  | 85 |  |  | 6,419 |  |  | 218 |
Consumer installment | 113 |  |  | 113 |  |  | — |  |  | 138 |  |  | 1 |  |  | 198 |  |  | 5 |
Total | $ | 23,054 |  |  | $ | 23,270 |  |  | $ | — |  |  | $ | 23,219 |  |  | $ | 248 |  |  | $ | 26,151 |  |  | $ | 772 |
With An Allowance Recorded: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial/Agricultural real estate | $ | 6,660 |  |  | $ | 6,660 |  |  | $ | 699 |  |  | $ | 6,232 |  |  | $ | 81 |  |  | $ | 5,758 |  |  | $ | 95 |
C&I/Agricultural operating | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 207 |  |  | 10 |
Residential mortgage | — |  |  | — |  |  | — |  |  | 101 |  |  | — |  |  | 350 |  |  | 2 |
Consumer installment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |
Total | $ | 6,660 |  |  | $ | 6,660 |  |  | $ | 699 |  |  | $ | 6,333 |  |  | $ | 81 |  |  | $ | 6,316 |  |  | $ | 107 |
September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial/Agricultural real estate | $ | 18,662 |  |  | $ | 18,698 |  |  | $ | 699 |  |  | $ | 18,878 |  |  | $ | 186 |  |  | $ | 20,394 |  |  | $ | 505 |
C&I/Agricultural operating | 4,710 |  |  | 4,829 |  |  | — |  |  | 4,478 |  |  | 57 |  |  | 5,105 |  |  | 149 |
Residential mortgage | 6,229 |  |  | 6,290 |  |  | — |  |  | 6,058 |  |  | 85 |  |  | 6,769 |  |  | 220 |
Consumer installment | 113 |  |  | 113 |  |  | — |  |  | 138 |  |  | 1 |  |  | 199 |  |  | 5 |
Total | $ | 29,714 |  |  | $ | 29,930 |  |  | $ | 699 |  |  | $ | 29,552 |  |  | $ | 329 |  |  | $ | 32,467 |  |  | $ | 879 |
Schedule of Loan Modifications | The tables below detail Loan Modifications Made to Borrowers Experiencing Financial Difficulty during the three months ended September 30, 2023:
|  | Term Extension
Loan Class |  | Amortized Cost Basis at September 30, 2023 |  | % of Total Class of Financing Receivables
Commercial real estate |  | $ | 4,826 |  |  | 0.65 | %
The tables below detail Loan Modifications Made to Borrowers Experiencing Financial Difficulty during the nine months ended September 30, 2023:
|  | Term Extension
Loan Class |  | Amortized Cost Basis at September 30, 2023 |  | % of Total Class of Financing Receivables
Commercial real estate |  | $ | 4,826 |  |  | 0.65 | %
Agricultural operating |  | $ | 179 |  |  | 0.73 | %
Residential mortgage |  | $ | 36 |  |  | 0.03 | %
|  | Other-Than-Insignificant Payment Delay
Loan Class |  | Amortized Cost Basis at September 30, 2023 |  | % of Total Class of Financing Receivables
Residential mortgage |  | $ | 69 |  |  | 0.06 | %
Other consumer |  | $ | 20 |  |  | 0.31 | %
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 nine months ended September 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 September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
TDRs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial/Agricultural real estate |  | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,539 |  |  | $ | — |  |  | $ | 1,539 |  |  | $ | 1,539 |  |  | $ | — |
C&I/Agricultural operating |  | 2 |  |  | 1,424 |  |  | — |  |  | 140 |  |  | — |  |  | 1,564 |  |  | 1,564 |  |  | — |
Residential mortgage |  | 3 |  |  | 7 |  |  | 147 |  |  | — |  |  | — |  |  | 154 |  |  | 154 |  |  | — |
Consumer installment |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Totals |  | 7 |  |  | $ | 1,431 |  |  | $ | 147 |  |  | $ | 1,679 |  |  | $ | — |  |  | $ | 3,257 |  |  | $ | 3,257 |  |  | $ | — |
|  | Number of Contracts |  | Maturity Extension |  | Modified Payment |  | Modified Under- writing |  | Other |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |  | Specific Reserve
Nine months ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
TDRs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial/Agricultural real estate |  | 7 |  |  | $ | 1,241 |  |  | $ | — |  |  | $ | 1,964 |  |  | $ | — |  |  | $ | 3,205 |  |  | $ | 3,205 |  |  | $ | — |
C&I/Agricultural operating |  | 5 |  |  | 1,424 |  |  | — |  |  | 736 |  |  | — |  |  | 2,160 |  |  | 2,160 |  |  | — |
Residential mortgage |  | 9 |  |  | 70 |  |  | 147 |  |  | 507 |  |  | — |  |  | 724 |  |  | 724 |  |  | — |
Consumer installment |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Totals |  | 21 |  |  | $ | 2,735 |  |  | $ | 147 |  |  | $ | 3,207 |  |  | $ | — |  |  | $ | 6,089 |  |  | $ | 6,089 |  |  | $ | — |
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 September 30, 2023:
Term Extension
Loan Class |  | Financial Effect
Commercial real estate |  | A weighted average of 20 months was added to the term of the loans
The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty during the nine months ended September 30, 2023:
Term Extension
Loan Class |  | Financial Effect
Commercial real estate |  | A weighted average of 20 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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