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LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

9 Months Ended

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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