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LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

3 Months Ended

Mar. 31, 2024

Receivables [Abstract]

Schedule of Loans

A summary of loans at March 31, 2024, and December 31, 2023, follows:

			March 31, 2024															December 31, 2023
						Amortized Cost						% of Total						Amortized Cost						% of Total
Commercial/Agricultural real estate:
Commercial real estate						$	743,630					51.3		%				$	748,447					51.2		%
Agricultural real estate						80,267						5.6		%				83,157						5.7		%
Multi-family real estate						235,318						16.2		%				228,004						15.6		%
Construction and land development						93,055						6.4		%				110,218						7.5		%
C&I/Agricultural operating:
Commercial and industrial						128,011						8.8		%				121,190						8.3		%
Agricultural operating						26,244						1.8		%				25,695						1.8		%
Residential mortgage:
Residential mortgage						129,139						8.9		%				128,479						8.8		%
Purchased HELOC loans						2,895						0.2		%				2,880						0.2		%
Consumer installment:
Originated indirect paper						5,851						0.4		%				6,535						0.4		%
Other consumer						5,749						0.4		%				6,187						0.4		%
Total loans receivable						$	1,450,159					100		%				$	1,460,792					100		%
Less Allowance for credit losses						(22,436)												(22,908)
Net loans receivable						$	1,427,723											$	1,437,884

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 March 31, 2024, and gross charge-offs for the three months ended March 31, 2024:

			Amortized Cost Basis by Origination Year
			2024			2023			2022			2021			2020			Prior			Revolving			Revolving to Term			Total
Commercial/Agricultural real estate:
Commercial real estate
Risk rating 1 to 5			$	12,070		$	73,515		$	135,002		$	233,638		$	94,729		$	170,326		$	10,454		$	—		$	729,734
Risk rating 6			—			—			—			4,416			—			—			—			—			4,416
Risk rating 7			—			308			696			3,403			220			4,853			—			—			9,480
Total			$	12,070		$	73,823		$	135,698		$	241,457		$	94,949		$	175,179		$	10,454		$	—		$	743,630
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Agricultural real estate
Risk rating 1 to 5			$	655		$	14,412		$	18,239		$	11,371		$	7,663		$	20,339		$	1,063		$	—		$	73,742
Risk rating 6			—			—			170			5,358			—			614			—			—			6,142
Risk rating 7			—			—			354			—			—			29			—			—			383
Total			$	655		$	14,412		$	18,763		$	16,729		$	7,663		$	20,982		$	1,063		$	—		$	80,267
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Multi-family real estate
Risk rating 1 to 5			$	2,085		$	5,143		$	50,345		$	103,831		$	45,318		$	28,500		$	96		$	—		$	235,318
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			—			—			—			—			—
Total			$	2,085		$	5,143		$	50,345		$	103,831		$	45,318		$	28,500		$	96		$	—		$	235,318
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Construction and land development
Risk rating 1 to 5			$	1,814		$	50,215		$	30,065		$	6,169		$	1,368		$	1,228		$	1,938		$	—		$	92,797
Risk rating 6			—			—			—			—			—			109			—			—			109
Risk rating 7			—			—			—			—			—			—			149			—			149
Total			$	1,814		$	50,215		$	30,065		$	6,169		$	1,368		$	1,337		$	2,087		$	—		$	93,055
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Commercial/Agricultural operating:
Commercial and industrial
Risk rating 1 to 5			$	3,227		$	15,954		$	31,585		$	25,779		$	10,087		$	6,111		$	32,497		$	—		$	125,240
Risk rating 6			—			—			—			14			—			—			2,300			—			2,314
Risk rating 7			—			16			—			437			—			4			—			—			457
Total			$	3,227		$	15,970		$	31,585		$	26,230		$	10,087		$	6,115		$	34,797		$	—		$	128,011
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Agricultural operating
Risk rating 1 to 5			$	1,499		$	4,391		$	3,516		$	789		$	688		$	2,307		$	11,948		$	—		$	25,138
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			473			633			—			—			—			—			1,106
Total			$	1,499		$	4,391		$	3,989		$	1,422		$	688		$	2,307		$	11,948		$	—		$	26,244
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Continued			Amortized Cost Basis by Origination Year
			2024			2023			2022			2021			2020			Prior			Revolving			Revolving to Term			Total
Residential mortgage:
Residential mortgage
Risk rating 1 to 5			$	2,793		$	30,478		$	33,007		$	7,933		$	2,326		$	34,157		$	15,434		$	—		$	126,128
Risk rating 7			—			—			135			—			—			2,876			—			—			3,011
Total			$	2,793		$	30,478		$	33,142		$	7,933		$	2,326		$	37,033		$	15,434		$	—		$	129,139
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Purchased HELOC loans
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	—		$	2,895		$	—		$	2,895
Risk rating 7			—			—			—			—			—			—			—			—			—
Total			$	—		$	—		$	—		$	—		$	—		$	—		$	2,895		$	—		$	2,895
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Consumer installment:
Originated indirect paper
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	5,805		$	—		$	—		$	5,805
Risk rating 7			—			—			—			—			—			46			—			—			46
Total			$	—		$	—		$	—		$	—		$	—		$	5,851		$	—		$	—		$	5,851
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	1		$	—		$	—		$	1
Other consumer
Risk rating 1 to 5			$	428		$	1,873		$	1,306		$	625		$	494		$	522		$	491		$	—		$	5,739
Risk rating 7			—			7			1			—			—			1			1			—			10
Total			$	428		$	1,880		$	1,307		$	625		$	494		$	523		$	492		$	—		$	5,749
Current period gross charge-offs			$	—		$	—		$	2		$	—		$	—		$	—		$	2		$	—		$	4
Total loans receivable			$	24,571		$	196,312		$	304,894		$	404,396		$	162,893		$	277,827		$	79,266		$	—		$	1,450,159
Total current period gross charge-offs			$	—		$	—		$	2		$	—		$	—		$	1		$	2		$	—		$	5

Below is a summary of the amortized cost of loans summarized by class, credit quality risk rating and year of origination as of December 31, 2023, and gross charge-offs for the twelve months ended December 31, 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			$	73,564		$	133,583		$	236,774		$	90,881		$	71,104		$	107,999		$	10,204		$	—		$	724,109
Risk rating 6			309			—			9,510			—			—			—			—			—			9,819
Risk rating 7			25			696			3,213			4,548			183			5,854			—			—			14,519
Total			$	73,898		$	134,279		$	249,497		$	95,429		$	71,287		$	113,853		$	10,204		$	—		$	748,447
Current period gross charge-offs			$	—		$	—		$	10		$	—		$	—		$	4		$	—		$	—		$	14
Agricultural real estate
Risk rating 1 to 5			$	16,335		$	19,026		$	11,582		$	7,719		$	5,463		$	15,418		$	1,009		$	—		$	76,552
Risk rating 6			—			171			5,409			—			152			482			—			—			6,214
Risk rating 7			—			360			—			—			31			—			—			—			391
Total			$	16,335		$	19,557		$	16,991		$	7,719		$	5,646		$	15,900		$	1,009		$	—		$	83,157
Current period gross charge-offs			$	—		$	—		$	—		$	32		$	—		$	—		$	—		$	—		$	32
Multi-family real estate
Risk rating 1 to 5			$	5,016		$	50,617		$	95,686		$	45,685		$	8,591		$	22,364		$	45		$	—		$	228,004
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			—			—			—			—			—
Total			$	5,016		$	50,617		$	95,686		$	45,685		$	8,591		$	22,364		$	45		$	—		$	228,004
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Construction and land development
Risk rating 1 to 5			$	42,639		$	37,783		$	18,912		$	8,014		$	119		$	1,124		$	1,314		$	—		$	109,905
Risk rating 6			—			—			—			—			—			110			—			—			110
Risk rating 7			—			—			—			—			—			54			149			—			203
Total			$	42,639		$	37,783		$	18,912		$	8,014		$	119		$	1,288		$	1,463		$	—		$	110,218
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Commercial/Agricultural operating:
Commercial and industrial
Risk rating 1 to 5			$	16,758		$	31,915		$	28,059		$	11,406		$	4,746		$	2,023		$	24,059		$	—		$	118,966
Risk rating 6			—			—			—			—			5			—			2,200			—			2,205
Risk rating 7			—			—			—			—			—			2			—			17			19
Total			$	16,758		$	31,915		$	28,059		$	11,406		$	4,751		$	2,025		$	26,259		$	17		$	121,190
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Agricultural operating
Risk rating 1 to 5			$	4,734		$	3,908		$	856		$	746		$	295		$	2,144		$	11,831		$	—		$	24,514
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			476			704			—			—			1			—			—			1,181
Total			$	4,734		$	4,384		$	1,560		$	746		$	295		$	2,145		$	11,831		$	—		$	25,695
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			$	28,808		$	33,660		$	8,743		$	2,610		$	2,292		$	33,744		$	15,544		$	—		125,401
Risk rating 7			—			141			—			—			14			2,875			—			48			3,078
Total			$	28,808		$	33,801		$	8,743		$	2,610		$	2,306		$	36,619		$	15,544		$	48		$	128,479
Current period gross charge-offs			$	—		$	—		$	10		$	—		$	—		$	68		$	—		$	—		$	78
Purchased HELOC loans
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	—		$	2,880		$	—		$	2,880
Risk rating 7			—			—			—			—			—			—			—			—			—
Total			$	—		$	—		$	—		$	—		$	—		$	—		$	2,880		$	—		$	2,880
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Consumer installment:
Originated indirect paper
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	6,491		$	—		$	—		$	6,491
Risk rating 7			—			—			—			—			—			44			—			—			44
Total			$	—		$	—		$	—		$	—		$	—		$	6,535		$	—		$	—		$	6,535
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	13		$	—		$	—		$	13
Other consumer
Risk rating 1 to 5			$	2,104		$	1,525		$	763		$	559		$	402		$	274		$	530		$	1		$	6,158
Risk rating 7			9			2			—			—			16			1			1			—			29
Total			$	2,113		$	1,527		$	763		$	559		$	418		$	275		$	531		$	1		$	6,187
Current period gross charge-offs			$	—		$	2		$	1		$	11		$	3		$	6		$	—		$	—		$	23
Total loans receivable			$	190,301		$	313,863		$	420,211		$	172,168		$	93,413		$	201,004		$	69,766		$	66		$	1,460,792
Total current period gross charge-offs			$	—		$	2		$	21		$	43		$	3		$	91		$	—		$	—		$	160

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 months ended March 31, 2024:

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment												Total
Three months ended March 31, 2024
Allowance for Credit Losses - Loans:
ACL - Loans, at beginning of period			$	18,784					$	1,105					$	2,744					$	275											$	22,908
Charge-offs			—						—						—						(5)												(5)
Recoveries			39						15						1						3												58
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations			(568)						46						20						(23)												(525)
ACL - Loans, at end of period			$	18,255					$	1,166					$	2,765					$	250											$	22,436

The following table presents the balance and activity in the allowance for credit losses (“ACL”) - loans by portfolio segment for the three months ended March 31, 2023:

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Unallocated						Total
Three months ended March 31, 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			(32)						—						(14)						(11)						—						(57)
Recoveries			3						15						4						12						—						34
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations			(70)						(154)						292						(11)						—						57
ACL - Loans, at end of period			$	18,496					$	1,848					$	2,000					$	335					$	—					$	22,679

The following table presents the balance and activity in the allowance for credit losses (“ACL”) - loans by portfolio segment for the twelve months ended December 31, 2023:

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Unallocated						Total
Twelve months ended December 31, 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)						(36)						—						(160)
Recoveries			489						47						42						33						—						611
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations			(254)						(929)						1,062						(67)						—						(188)
ACL - Loans, at end of period			$	18,784					$	1,105					$	2,744					$	275					$	—					$	22,908

						March 31, 2024 and Three Months Ended						December 31, 2023 and Twelve Months Ended
ACL - Unfunded Commitments - beginning of period						$	1,250					$	—
Cumulative effect of ASU 2016-13 adoption						—						1,537
Additions to ACL - Unfunded Commitments via provision for credit losses charged to operations						(275)						(287)
ACL - Unfunded Commitments - End of period						$	975					$	1,250

Schedule of Provision for Credit Losses

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

						March 31, 2024 and Three Months Ended						March 31, 2023 and Three Months Ended
Provision for credit losses on:
Loans						$	(525)					$	57
Unfunded Commitments						(275)						(7)
Total provision for credit losses						$	(800)					$	50

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 March 31, 2024, and December 31, 2023, respectively, was as follows:

(Loan balances at amortized cost)			30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Total Past Due																		Current						Total Loans
March 31, 2024
Commercial/Agricultural real estate:
Commercial real estate			$	—					$	50					$	491					$	541																	$	743,089					$	743,630
Agricultural real estate			87						—						354						441																		79,826						80,267
Multi-family real estate			—						—						—						—																		235,318						235,318
Construction and land development			—						—						—						—																		93,055						93,055
C&I/Agricultural operating:
Commercial and industrial			373						—						437						810																		127,201						128,011
Agricultural operating			71						15						1,106						1,192																		25,052						26,244
Residential mortgage:
Residential mortgage			1,741						365						757						2,863																		126,276						129,139
Purchased HELOC loans			—						117						—						117																		2,778						2,895
Consumer installment:
Originated indirect paper			35						—						12						47																		5,804						5,851
Other consumer			19						—						3						22																		5,727						5,749
Total			$	2,326					$	547					$	3,160					$	6,033																	$	1,444,126					$	1,450,159
(Loan balances at amortized cost)			30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Total Past Due																		Current						Total Loans
December 31, 2023
Commercial/Agricultural real estate:
Commercial real estate			$	50					$	308					$	5,579					$	5,937																	$	742,510					$	748,447
Agricultural real estate			30						—						361						391																		82,766						83,157
Multi-family real estate			—						—						—						—																		228,004						228,004
Construction and land development			—						—						54						54																		110,164						110,218
C&I/Agricultural operating:
Commercial and industrial			248						—						—						248																		120,942						121,190
Agricultural operating			—						—						1,179						1,179																		24,516						25,695
Residential mortgage:
Residential mortgage			856						583						1,023						2,462																		126,017						128,479
Purchased HELOC loans			117						—						—						117																		2,763						2,880
Consumer installment:
Originated indirect paper			66						—						12						78																		6,457						6,535
Other consumer			38						—						20						58																		6,129						6,187
Total			$	1,405					$	891					$	8,228					$	10,524																	$	1,450,268					$	1,460,792

The following table shows the performance of such loans that have been modified during the twelve months ended March 31, 2024.

						Current						30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due
Commercial real estate						$	4,564					$	—					$	—					$	—
Commercial and industrial						2,300						—						—						—
Residential mortgage						82						—						—						69
Total						$	6,946					$	—					$	—					$	69

No loan modified during the three months ended March 31, 2023 has subsequently defaulted. The following table shows the performance of such loans that have been modified during the three months ended March 31, 2023.

						Current						30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due
Commercial real estate						$	5,359					$	—					$	—					$	—
Commercial and industrial						25						—						—						—
Residential mortgage						38						—						—						—
Other consumer						22						—						—						—
Total						$	5,444					$	—					$	—					$	—

Schedule of Nonaccrual Loans

The following tables present the amortized cost basis of loans on nonaccrual status and of nonaccrual loans individually evaluated at March 31, 2024, December 31, 2023, and March 31, 2023, with no allowance for credit losses and interest income that would have been recorded under the original terms of such nonaccrual loans:

March 31, 2024			Total Nonaccrual Loans						Nonaccrual with no Allowance for Credit Losses						Interest Income Not Recorded for Nonaccrual loans
Commercial/Agricultural real estate:
Commercial real estate			$	5,340					$	5,125					$	124
Agricultural real estate			382						383						7
C&I/Agricultural operating:
Commercial and industrial			440						289						8
Agricultural operating			1,106						1,106						34
Residential mortgage:
Residential mortgage			1,127						900						32
Consumer installment:
Originated indirect paper			17						17						—
Other consumer			1						1						—
Total			$	8,413					$	7,821					$	205

December 31, 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			$	10,359					$	10,347					$	497
Agricultural real estate			391						391						46
Construction and land development			54						54						1
C&I/Agricultural operating:
Agricultural operating			1,180						1,180						120
Residential mortgage:
Residential mortgage			1,167						934						68
Consumer installment:
Originated indirect paper			15						15						1
Other consumer			18						18						1
Total			$	13,184					$	12,939					$	734

March 31, 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			$	5,514					$	636					$	20
Agricultural real estate			2,496						1,252						69
C&I/Agricultural operating:
Commercial and industrial			452						15						8
Agricultural operating			794						358						55
Residential mortgage:
Residential mortgage			1,131						825						12
Consumer installment:
Originated indirect paper			21						21						1
Other consumer			2						2						—
Total			$	10,410					$	3,109					$	165

Schedule of Collateral Dependent Loans by Portfolio Segment

The following tables present 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 March 31, 2024, and December 31, 2023.

			Collateral Type
March 31, 2024			Real Estate						Other Assets						Total						Without an Allowance						With an Allowance						Allowance Allocation
Commercial/Agricultural real estate:
Commercial real estate			$	10,040					$	—					$	10,040					$	8,411					$	1,629					$	193
Agricultural real estate			6,524						—						6,524						6,524						—						—
Construction and land development			258						—						258						258						—						—
C&I/Agricultural operating:
Commercial and industrial			—						2,757						2,757						2,607						150						12
Agricultural operating			—						1,106						1,106						1,106						—						—
Residential mortgage:
Residential mortgage			3,077						—						3,077						2,536						541						85
Consumer installment:
Originated indirect paper			—						46						46						46						—						—
Other consumer			—						10						10						10						—						—
Total			$	19,899					$	3,919					$	23,818					$	21,498					$	2,320					$	290

			Collateral Type
December 31, 2023			Real Estate						Other Assets						Total						Without an Allowance						With an Allowance						Allowance Allocation
Commercial/Agricultural real estate:
Commercial real estate			$	15,086					$	—					$	15,086					$	11,350					$	3,736					$	703
Agricultural real estate			6,605						—						6,605						6,605						—						—
Construction and land development			313						—						313						313						—						—
C&I/Agricultural operating:
Commercial and industrial			—						2,219						2,219						2,219						—						—
Agricultural operating			—						1,181						1,181						1,181						—						—
Residential mortgage:
Residential mortgage			3,145						—						3,145						2,591						554						88
Consumer installment:
Originated indirect paper			—						44						44						44						—						—
Other consumer			—						29						29						29						—						—
Total			$	25,149					$	3,473					$	28,622					$	24,332					$	4,290					$	791

Schedule of Loan Modifications

The tables below detail Loan Modifications Made to Borrowers Experiencing Financial Difficulty during the three months ended March 31, 2024:

						Term Extension
Loan Class						Amortized Cost Basis at March 31, 2024						% of Total Class of Financing Receivables
Commercial and industrial						$	2,300					1.80		%
						Other-Than-Insignificant Payment Delay
Loan Class						Amortized Cost Basis at March 31, 2024						% of Total Class of Financing Receivables
Residential mortgage						$	82					0.06		%

The tables below detail Loan Modifications Made to Borrowers Experiencing Financial Difficulty during the twelve months ended March 31, 2024:

						Term Extension
Loan Class						Amortized Cost Basis at March 31, 2024						% of Total Class of Financing Receivables
Commercial real estate						$	4,564					0.61		%
Commercial and industrial						$	2,300					1.80		%
						Other-Than-Insignificant Payment Delay
Loan Class						Amortized Cost Basis at March 31, 2024						% of Total Class of Financing Receivables
Residential mortgage						$	151					0.12		%

The tables below detail Loan Modifications Made to Borrowers Experiencing Financial Difficulty during the three months ended March 31, 2023:

						Term Extension
Loan Class						Amortized Cost Basis at March 31, 2023						% of Total Class of Financing Receivables
Commercial real estate						$	5,359					0.74		%
Commercial and industrial						$	25					0.02		%
Residential mortgage						$	38					0.03		%
						Other-Than-Insignificant Payment Delay
Loan Class						Amortized Cost Basis at March 31, 2023						% of Total Class of Financing Receivables
Other consumer						$	22					0.33		%

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 March 31, 2024:

Term Extension
Loan Class						Financial Effect
Commercial and industrial						A weighted average of 11 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 3 months

The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty during the twelve months ended March 31, 2024:

Term Extension
Loan Class						Financial Effect
Commercial real estate						A weighted average of 20 months was added to the term of the loans
Commercial and industrial						A weighted average of 11 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 4 months

The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty during the three months ended March 31, 2023:

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 5 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
Other consumer						Payments were deferred a weighted average of 0.3 months

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