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LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

6 Months Ended

Jun. 30, 2024

Receivables [Abstract]

Schedule of Loans

A summary of loans at June 30, 2024, and December 31, 2023, follows:

			June 30, 2024															December 31, 2023
						Amortized Cost						% of Total						Amortized Cost						% of Total
Commercial/Agricultural real estate:
Commercial real estate						$	727,170					50.9		%				$	748,447					51.2		%
Agricultural real estate						77,782						5.5		%				83,157						5.7		%
Multi-family real estate						234,624						16.4		%				228,004						15.6		%
Construction and land development						87,379						6.1		%				110,218						7.5		%
C&I/Agricultural operating:
Commercial and industrial						127,308						8.9		%				121,190						8.3		%
Agricultural operating						27,422						1.9		%				25,695						1.8		%
Residential mortgage:
Residential mortgage						133,018						9.3		%				128,479						8.8		%
Purchased HELOC loans						2,915						0.2		%				2,880						0.2		%
Consumer installment:
Originated indirect paper						5,110						0.4		%				6,535						0.4		%
Other consumer						5,860						0.4		%				6,187						0.4		%
Total loans receivable						$	1,428,588					100		%				$	1,460,792					100		%
Less Allowance for credit losses						(21,178)												(22,908)
Net loans receivable						$	1,407,410											$	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 June 30, 2024, and gross charge-offs for the six months ended June 30, 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			$	27,191		$	80,282		$	132,929		$	216,899		$	92,595		$	156,775		$	10,911		$	—		$	717,582
Risk rating 6			175			—			—			41			—			—			—			—			216
Risk rating 7			—			301			595			3,493			218			4,765			—			—			9,372
Total			$	27,366		$	80,583		$	133,524		$	220,433		$	92,813		$	161,540		$	10,911		$	—		$	727,170
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Agricultural real estate
Risk rating 1 to 5			$	2,673		$	11,964		$	17,527		$	11,087		$	7,539		$	19,509		$	1,031		$	—		$	71,330
Risk rating 6			—			—			169			5,308			—			593			—			—			6,070
Risk rating 7			—			—			354			—			—			28			—			—			382
Total			$	2,673		$	11,964		$	18,050		$	16,395		$	7,539		$	20,130		$	1,031		$	—		$	77,782
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Multi-family real estate
Risk rating 1 to 5			$	3,426		$	5,119		$	55,498		$	103,694		$	43,806		$	22,986		$	95		$	—		$	234,624
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			—			—			—			—			—
Total			$	3,426		$	5,119		$	55,498		$	103,694		$	43,806		$	22,986		$	95		$	—		$	234,624
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Construction and land development
Risk rating 1 to 5			$	13,604		$	43,138		$	9,884		$	5,682		$	1,362		$	1,213		$	12,388		$	—		$	87,271
Risk rating 6			—			—			—			—			—			108			—			—			108
Risk rating 7			—			—			—			—			—			—			—			—			—
Total			$	13,604		$	43,138		$	9,884		$	5,682		$	1,362		$	1,321		$	12,388		$	—		$	87,379
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Commercial/Agricultural operating:
Commercial and industrial
Risk rating 1 to 5			$	10,098		$	15,189		$	31,856		$	25,191		$	9,250		$	5,732		$	27,139		$	—		$	124,455
Risk rating 6			—			449			243			14			—			—			1,708			—			2,414
Risk rating 7			—			16			—			421			—			2			—			—			439
Total			$	10,098		$	15,654		$	32,099		$	25,626		$	9,250		$	5,734		$	28,847		$	—		$	127,308
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Agricultural operating
Risk rating 1 to 5			$	1,920		$	3,694		$	3,473		$	736		$	597		$	2,199		$	13,786		$	—		$	26,405
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			473			544			—			—			—			—			1,017
Total			$	1,920		$	3,694		$	3,946		$	1,280		$	597		$	2,199		$	13,786		$	—		$	27,422
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			$	6,739		$	32,111		$	32,697		$	7,851		$	2,284		$	32,386		$	16,092		$	—		$	130,160
Risk rating 7			—			—			134			—			—			2,724			—			—			2,858
Total			$	6,739		$	32,111		$	32,831		$	7,851		$	2,284		$	35,110		$	16,092		$	—		$	133,018
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Purchased HELOC loans
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	—		$	2,798		$	—		$	2,798
Risk rating 7			—			—			—			—			—			—			117			—			117
Total			$	—		$	—		$	—		$	—		$	—		$	—		$	2,915		$	—		$	2,915
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Consumer installment:
Originated indirect paper
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	5,049		$	—		$	—		$	5,049
Risk rating 7			—			—			—			—			—			61			—			—			61
Total			$	—		$	—		$	—		$	—		$	—		$	5,110		$	—		$	—		$	5,110
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	10		$	—		$	—		$	10
Other consumer
Risk rating 1 to 5			$	1,143		$	1,662		$	1,151		$	529		$	439		$	410		$	518		$	—		$	5,852
Risk rating 7			—			6			—			—			—			1			1			—			8
Total			$	1,143		$	1,668		$	1,151		$	529		$	439		$	411		$	519		$	—		$	5,860
Current period gross charge-offs			$	—		$	—		$	3		$	1		$	—		$	—		$	3		$	—		$	7
Total loans receivable			$	66,969		$	193,931		$	286,983		$	381,490		$	158,090		$	254,541		$	86,584		$	—		$	1,428,588
Total current period gross charge-offs			$	—		$	—		$	3		$	1		$	—		$	10		$	3		$	—		$	17

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 and six months ended June 30, 2024:

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment												Total
Three months ended June 30, 2024
Allowance for Credit Losses - Loans:
ACL - Loans, at beginning of period			$	18,255					$	1,166					$	2,765					$	250											$	22,436
Charge-offs			—						—						—						(12)												(12)
Recoveries			2						10						2						2												16
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations			(1,224)						(59)						17						4												(1,262)
ACL - Loans, at end of period			$	17,033					$	1,117					$	2,784					$	244											$	21,178

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment												Total
Six months ended June 30, 2024
Allowance for Credit Losses - Loans:
ACL - Loans, at beginning of period			$	18,784					$	1,105					$	2,744					$	275											$	22,908
Charge-offs			—						—						—						(17)												(17)
Recoveries			41						25						3						5												74
Additions/(reversals) to ACL - Loans via provision for credit losses charged to operations			(1,792)						(13)						37						(19)												(1,787)
ACL - Loans, at end of period			$	17,033					$	1,117					$	2,784					$	244											$	21,178

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

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

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

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

						June 30, 2024 and Three Months Ended						June 30, 2024 and Six Months Ended						December 31, 2023 and Twelve Months Ended
ACL - Unfunded Commitments - beginning of period						$	975					$	1,250					$	—
Cumulative effect of ASU 2016-13 adoption						—						—						1,537
Additions to ACL - Unfunded Commitments via provision for credit losses charged to operations						(263)						(538)						(287)
ACL - Unfunded Commitments - End of period						$	712					$	712					$	1,250

Schedule of Provision for Credit Losses

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

						June 30, 2024 and Three Months Ended						June 30, 2024 and Six Months Ended
(Negative) provision for credit losses on:
Loans						$	(1,262)					$	(1,787)
Unfunded Commitments						(263)						(538)
Total (negative) provision for credit losses						$	(1,525)					$	(2,325)

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

An aging analysis of the Company’s commercial/agricultural real estate, C&I, agricultural operating, residential mortgage, consumer installment and purchased third party loans as of June 30, 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
June 30, 2024
Commercial/Agricultural real estate:
Commercial real estate			$	103					$	111					$	533					$	747																	$	726,423					$	727,170
Agricultural real estate			—						—						354						354																		77,428						77,782
Multi-family real estate			—						—						—						—																		234,624						234,624
Construction and land development			—						—						—						—																		87,379						87,379
C&I/Agricultural operating:
Commercial and industrial			277						—						421						698																		126,610						127,308
Agricultural operating			—						—						1,017						1,017																		26,405						27,422
Residential mortgage:
Residential mortgage			3,025						692						814						4,531																		128,487						133,018
Purchased HELOC loans			—						117						—						117																		2,798						2,915
Consumer installment:
Originated indirect paper			2						9						25						36																		5,074						5,110
Other consumer			41						3						2						46																		5,814						5,860
Total			$	3,448					$	932					$	3,166					$	7,546																	$	1,421,042					$	1,428,588
(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 June 30, 2024.

						Current						30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due
Commercial real estate						$	4,434					$	—					$	—					$	—
Commercial and industrial						2,370						—						—						—
Residential mortgage						14						—						82						149
Total						$	6,818					$	—					$	82					$	149

No loan modified during the six months ended June 30, 2023 has subsequently defaulted. The following table shows the performance of such loans that have been modified during the six months ended June 30, 2023.

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

Schedule of Nonaccrual Loans

The following tables present the amortized cost basis of loans on nonaccrual status and of nonaccrual loans individually evaluated at June 30, 2024, December 31, 2023, and June 30, 2023, with no allowance for credit losses:

June 30, 2024			Total Nonaccrual Loans						Nonaccrual with no Allowance for Credit Losses
Commercial/Agricultural real estate:
Commercial real estate			$	5,350					$	5,093
Agricultural real estate			382						382
C&I/Agricultural operating:
Commercial and industrial			422						147
Agricultural operating			1,017						1,017
Residential mortgage:
Residential mortgage			1,028						810
Purchased HELOC loans			117						117
Consumer installment:
Originated indirect paper			35						35
Other consumer			1						1
Total			$	8,352					$	7,602

December 31, 2023			Total Nonaccrual Loans						Nonaccrual with no Allowance for Credit Losses
Commercial/Agricultural real estate:
Commercial real estate			$	10,359					$	10,347
Agricultural real estate			391						391
Construction and land development			54						54
C&I/Agricultural operating:
Agricultural operating			1,180						1,180
Residential mortgage:
Residential mortgage			1,167						934
Consumer installment:
Originated indirect paper			15						15
Other consumer			18						18
Total			$	13,184					$	12,939

June 30, 2023			Total Nonaccrual Loans						Nonaccrual with no Allowance for Credit Losses
Commercial/Agricultural real estate:
Commercial real estate			$	11,359					$	11,342
Agricultural real estate			1,712						1,712
Construction and land development			94						94
C&I/Agricultural operating:
Commercial and industrial			4						4
Agricultural operating			1,436						1,436
Residential mortgage:
Residential mortgage			1,029						787
Consumer installment:
Originated indirect paper			27						27
Other consumer			2						2
Total			$	15,663					$	15,404

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 June 30, 2024, and December 31, 2023.

			Collateral Type
June 30, 2024			Real Estate						Other Assets						Total						Without an Allowance						With an Allowance						Allowance Allocation
Commercial/Agricultural real estate:
Commercial real estate			$	9,932					$	—					$	9,932					$	8,459					$	1,473					$	213
Agricultural real estate			6,452						—						6,452						6,452						—						—
Construction and land development			108						—						108						108						—						—
C&I/Agricultural operating:
Commercial and industrial			—						2,338						2,338						2,062						276						12
Agricultural operating			—						1,017						1,017						1,017						—						—
Residential mortgage:
Residential mortgage			3,064						—						3,064						2,565						499						54
Consumer installment:
Originated indirect paper			—						61						61						61						—						—
Other consumer			—						8						8						8						—						—
Total			$	19,556					$	3,424					$	22,980					$	20,732					$	2,248					$	279

			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 June 30, 2024:

						Other-Than-Insignificant Payment Delay
Loan Class						Amortized Cost Basis at June 30, 2024						% of Total Class of Financing Receivables
Commercial and industrial						$	920					0.72		%
Residential mortgage						$	163					0.12		%

The tables below detail Loan Modifications made to Borrowers Experiencing Financial Difficulty during the twelve months ended June 30, 2024:

						Term Extension
Loan Class						Amortized Cost Basis at June 30, 2024						% of Total Class of Financing Receivables
Commercial real estate						$	4,434					0.61		%
Commercial and industrial						$	1,450					1.14		%
						Other-Than-Insignificant Payment Delay
Loan Class						Amortized Cost Basis at June 30, 2024						% of Total Class of Financing Receivables
Commercial and industrial						$	920					0.72		%
Residential mortgage						$	245					0.18		%

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

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

Schedule of Financial Effect of the Modifications Made to Borrowers

The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty during the three months ended June 30, 2024:

Other-Than-Insignificant Payment Delay
Loan Class						Financial Effect
Commercial and industrial						Payments were deferred a weighted average of 3 months
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 June 30, 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
Commercial and industrial						Payments were deferred a weighted average of 3 months
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 three months ended June 30, 2023:

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

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

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

The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty during the six months ended June 30, 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 3 months was added to the term of the loans
Agricultural operating						A weighted average of 3 months was added to the term of the loans
Residential mortgage						A weighted average of 17 months was added to the term of the loans
Other-Than-Insignificant Payment Delay
Loan Class						Financial Effect
Residential Mortgage						Payments were deferred a weighted average of 6 months
Other consumer						Payments were deferred a weighted average of 3 months

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