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Loans and Allowance for Credit Losses (Tables) | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Schedule of Loans | Loans consisted of the following as of the dates indicated below: Schedule of Loans
|  | September 30, |  |  | December 31, |
(Dollars in thousands) |  | 2023 |  |  | 2022 |
One-to-four family residential real estate loans |  | $ | 289,571 |  |  | $ | 236,982 |
Construction and land loans |  |  | 21,657 |  |  |  | 22,725 |
Commercial real estate loans |  |  | 323,427 |  |  |  | 304,074 |
Commercial loans |  |  | 185,831 |  |  |  | 173,415 |
Paycheck protection program loans |  |  | - |  |  |  | 21 |
Agriculture loans |  |  | 84,560 |  |  |  | 84,283 |
Municipal loans |  |  | 3,200 |  |  |  | 2,026 |
Consumer loans |  |  | 29,180 |  |  |  | 26,664 |
Total gross loans |  |  | 937,426 |  |  |  | 850,190 |
Net deferred loan fees and loans in process |  |  | (396 | ) |  |  | (250 | )
Allowance for credit losses |  |  | (10,970 | ) |  |  | (8,791 | )
Loans, net |  | $ | 926,060 |  |  | $ | 841,149 |
Schedule of Allowance for Credit Losses on Financing Receivables | The following tables provide information on the Company’s allowance for credit losses by loan class and allowance methodology: Schedule of Allowance for Credit Losses on Financing Receivables
|  | Three and nine months ended September 30, 2023 |
(Dollars in thousands) |  | One-to-four family residential real estate loans |  |  | Construction and land loans |  |  | Commercial real estate loans |  |  | Commercial loans |  |  | Paycheck protection program loans |  |  | Agriculture loans |  |  | Municipal loans |  |  | Consumer loans |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at July 1, 2023 |  | $ | 1,852 |  |  | $ | 161 |  |  | $ | 4,373 |  |  | $ | 2,710 |  |  | $ | - |  |  | $ | 1,134 |  |  | $ | 16 |  |  | $ | 203 |  |  | $ | 10,449 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (44 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (98 | ) |  |  | (142 | )
Recoveries |  |  | - |  |  |  | 626 |  |  |  | - |  |  |  | 9 |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 27 |  |  |  | 663 |
Provision for credit losses |  |  | 38 |  |  |  | (641 | ) |  |  | 81 |  |  |  | 469 |  |  |  | - |  |  |  | (45 | ) |  |  | (1 | ) |  |  | 99 |  |  |  | - |
Impact of adopting ASC 326 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Balance at September 30, 2023 |  | $ | 1,890 |  |  | $ | 146 |  |  | $ | 4,454 |  |  | $ | 3,144 |  |  | $ | - |  |  | $ | 1,090 |  |  | $ | 15 |  |  | $ | 231 |  |  | $ | 10,970 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2023 |  | $ | 655 |  |  | $ | 117 |  |  | $ | 3,158 |  |  | $ | 2,753 |  |  | $ | - |  |  | $ | 1,966 |  |  | $ | 5 |  |  | $ | 137 |  |  | $ | 8,791 |
Impact of adopting ASC 326 |  |  | 1,022 |  |  |  | 49 |  |  |  | 1,063 |  |  |  | 145 |  |  |  | - |  |  |  | (824 | ) |  |  | 11 |  |  |  | 57 |  |  |  | 1,523 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (151 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (257 | ) |  |  | (408 | )
Recoveries |  |  | - |  |  |  | 626 |  |  |  | - |  |  |  | 28 |  |  |  | - |  |  |  | 74 |  |  |  | - |  |  |  | 86 |  |  |  | 814 |
Provision for credit losses |  |  | 213 |  |  |  | (646 | ) |  |  | 233 |  |  |  | 369 |  |  |  | - |  |  |  | (126 | ) |  |  | (1 | ) |  |  | 208 |  |  |  | 250 |
Balance at September 30, 2023 |  | $ | 1,890 |  |  | $ | 146 |  |  | $ | 4,454 |  |  | $ | 3,144 |  |  | $ | - |  |  | $ | 1,090 |  |  | $ | 15 |  |  | $ | 231 |  |  | $ | 10,970 |
|  | Three and nine months ended September 30, 2022 |
(Dollars in thousands) |  | One-to-four family residential real estate loans |  |  | Construction and land loans |  |  | Commercial real estate loans |  |  | Commercial loans |  |  | Paycheck protection program loans |  |  | Agriculture loans |  |  | Municipal loans |  |  | Consumer loans |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at July 1, 2022 |  | $ | 580 |  |  | $ | 133 |  |  | $ | 2,982 |  |  | $ | 2,651 |  |  | $ | - |  |  | $ | 1,820 |  |  | $ | 6 |  |  | $ | 143 |  |  | $ | 8,315 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (106 | ) |  |  | (106 | )
Recoveries |  |  | - |  |  |  | 65 |  |  |  | - |  |  |  | 5 |  |  |  | - |  |  |  | 56 |  |  |  | - |  |  |  | 23 |  |  |  | 149 |
Provision for credit losses |  |  | 25 |  |  |  | (92 | ) |  |  | 216 |  |  |  | 146 |  |  |  | - |  |  |  | 130 |  |  |  | (1 | ) |  |  | 76 |  |  |  | 500 |
Balance at September 30, 2022 |  | $ | 605 |  |  | $ | 106 |  |  | $ | 3,198 |  |  | $ | 2,802 |  |  | $ | - |  |  | $ | 2,006 |  |  | $ | 5 |  |  | $ | 136 |  |  | $ | 8,858 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | 623 |  |  | $ | 138 |  |  | $ | 3,051 |  |  | $ | 2,613 |  |  | $ | - |  |  | $ | 2,221 |  |  | $ | 6 |  |  | $ | 123 |  |  | $ | 8,775 |
Balance |  | $ | 623 |  |  | $ | 138 |  |  | $ | 3,051 |  |  | $ | 2,613 |  |  | $ | - |  |  | $ | 2,221 |  |  | $ | 6 |  |  | $ | 123 |  |  | $ | 8,775 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (235 | ) |  |  | (235 | )
Recoveries |  |  | - |  |  |  | 165 |  |  |  | - |  |  |  | 28 |  |  |  | - |  |  |  | 59 |  |  |  | 6 |  |  |  | 60 |  |  |  | 318 |
Provision for credit losses |  |  | (18 | ) |  |  | (197 | ) |  |  | 147 |  |  |  | 161 |  |  |  | - |  |  |  | (274 | ) |  |  | (7 | ) |  |  | 188 |  |  |  | - |
Balance at September 30, 2022 |  | $ | 605 |  |  | $ | 106 |  |  | $ | 3,198 |  |  | $ | 2,802 |  |  | $ | - |  |  | $ | 2,006 |  |  | $ | 5 |  |  | $ | 136 |  |  | $ | 8,858 |
Balance |  | $ | 605 |  |  | $ | 106 |  |  | $ | 3,198 |  |  | $ | 2,802 |  |  | $ | - |  |  | $ | 2,006 |  |  | $ | 5 |  |  | $ | 136 |  |  | $ | 8,858 |
|  | As of December 31, 2022 |
(Dollars in thousands) |  | One-to-four family residential real estate loan |  |  | Construction and land loans |  |  | Commercial real estate loans |  |  | Commercial loans |  |  | Paycheck protection program loans |  |  | Agriculture loans |  |  | Municipal loans |  |  | Consumer loans |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 636 |  |  | $ | - |  |  | $ | 18 |  |  | $ | - |  |  | $ | - |  |  | $ | 654 |
Collectively evaluated for loss |  |  | 655 |  |  |  | 117 |  |  |  | 3,158 |  |  |  | 2,117 |  |  |  | - |  |  |  | 1,948 |  |  |  | 5 |  |  |  | 137 |  |  |  | 8,137 |
Total |  | $ | 655 |  |  | $ | 117 |  |  | $ | 3,158 |  |  | $ | 2,753 |  |  | $ | - |  |  | $ | 1,966 |  |  | $ | 5 |  |  | $ | 137 |  |  | $ | 8,791 |
Loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  | $ | 326 |  |  | $ | 412 |  |  | $ | 1,224 |  |  | $ | 812 |  |  | $ | - |  |  | $ | 1,319 |  |  | $ | 36 |  |  | $ | - |  |  | $ | 4,129 |
Collectively evaluated for loss |  |  | 236,656 |  |  |  | 22,313 |  |  |  | 302,850 |  |  |  | 172,603 |  |  |  | 21 |  |  |  | 82,964 |  |  |  | 1,990 |  |  |  | 26,664 |  |  |  | 846,061 |
Total |  | $ | 236,982 |  |  | $ | 22,725 |  |  | $ | 304,074 |  |  | $ | 173,415 |  |  | $ | 21 |  |  | $ | 84,283 |  |  | $ | 2,026 |  |  | $ | 26,664 |  |  | $ | 850,190 |
Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing | The following table presents information on non-accrual and loans past due over 89 days and still accruing: Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing
(Dollars in thousands) |  | As of September 30, 2023 |
|  | Non-accrual with no allowance for credit loss |  |  | Non-accrual with allowance for credit losses |  |  | Loans past due over 89 days still accruing |
One-to-four family residential real estate loans |  | $ | 31 |  |  | $ | - |  |  | $ | - |
Construction and land loans |  |  | 193 |  |  |  | - |  |  |  | - |
Commercial real estate loans |  |  | 1,211 |  |  |  | - |  |  |  | - |
Commercial loans |  |  | 208 |  |  |  | 2,551 |  |  |  | - |
Paycheck protection program loans |  |  | - |  |  |  | - |  |  |  | - |
Agriculture loans |  |  | 214 |  |  |  | 4 |  |  |  | - |
Municipal loans |  |  | - |  |  |  | - |  |  |  | - |
Consumer loans |  |  | 28 |  |  |  | - |  |  |  | - |
Total loans |  | $ | 1,885 |  |  | $ | 2,555 |  |  | $ | - |
Schedule of Impaired Financing Receivables | The following table presents information on impaired loans: Schedule of Impaired Financing Receivables
(Dollars in thousands) |  | As of December 31, 2022 |
|  | Unpaid contractual principal |  |  | Impaired loan balance |  |  | Impaired loans without an allowance |  |  | Impaired loans with an allowance |  |  | Related allowance recorded |  |  | Year-to-date average loan balance |  |  | Year-to-date interest income recognized |
One-to-four family residential real estate |  | $ | 326 |  |  | $ | 326 |  |  | $ | 326 |  |  | $ | - |  |  | $ | - |  |  | $ | 357 |  |  | $ | 9 |
Construction and land |  |  | 843 |  |  |  | 412 |  |  |  | 412 |  |  |  | - |  |  |  | - |  |  |  | 243 |  |  |  | 10 |
Commercial real estate |  |  | 1,224 |  |  |  | 1,224 |  |  |  | 1,224 |  |  |  | - |  |  |  | - |  |  |  | 1,224 |  |  |  | 47 |
Commercial |  |  | 1,063 |  |  |  | 812 |  |  |  | 75 |  |  |  | 737 |  |  |  | 636 |  |  |  | 865 |  |  |  | 5 |
Agriculture |  |  | 1,402 |  |  |  | 1,319 |  |  |  | 1,301 |  |  |  | 18 |  |  |  | 18 |  |  |  | 1,433 |  |  |  | 64 |
Municipal |  |  | 36 |  |  |  | 36 |  |  |  | 36 |  |  |  | - |  |  |  | - |  |  |  | 36 |  |  |  | 1 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total impaired loans |  | $ | 4,894 |  |  | $ | 4,129 |  |  | $ | 3,374 |  |  | $ | 755 |  |  | $ | 654 |  |  | $ | 4,158 |  |  | $ | 136 |
Schedule of Past Due Financing Receivables | The following tables present information on the Company’s past due and non-accrual loans by loan class: Schedule of Past Due Financing Receivables
(Dollars in thousands) |  | As of September 30, 2023 |
|  | 30-59 days delinquent and accruing |  |  | 60-89 days delinquent and accruing |  |  | 90 days or more delinquent and accruing |  |  | Total past due loans accruing |  |  | Non-accrual loans |  |  | Total past due and non-accrual loans |  |  | Total loans not past due |
One-to-four family residential real estate loans |  | $ | - |  |  | $ | 141 |  |  | $ | - |  |  | $ | 141 |  |  | $ | 31 |  |  | $ | 172 |  |  | $ | 289,399 |
Construction and land loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 193 |  |  |  | 193 |  |  |  | 21,464 |
Commercial real estate loans |  |  | 1,280 |  |  |  | - |  |  |  | - |  |  |  | 1,280 |  |  |  | 1,211 |  |  |  | 2,491 |  |  |  | 320,936 |
Commercial loans |  |  | 4,389 |  |  |  | 10 |  |  |  | - |  |  |  | 4,399 |  |  |  | 2,759 |  |  |  | 7,158 |  |  |  | 178,673 |
Paycheck protection program loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agriculture loans |  |  | 22 |  |  |  | 236 |  |  |  | - |  |  |  | 258 |  |  |  | 218 |  |  |  | 476 |  |  |  | 84,084 |
Municipal loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,200 |
Consumer loans |  |  | 95 |  |  |  | - |  |  |  | - |  |  |  | 95 |  |  |  | 28 |  |  |  | 123 |  |  |  | 29,057 |
Total |  | $ | 5,786 |  |  | $ | 387 |  |  | $ | - |  |  | $ | 6,173 |  |  | $ | 4,440 |  |  | $ | 10,613 |  |  | $ | 926,813 |
Percent of gross loans |  |  | 0.62 | % |  |  | 0.04 | % |  |  | 0.00 | % |  |  | 0.66 | % |  |  | 0.47 | % |  |  | 1.13 | % |  |  | 98.87 | %
(Dollars in thousands) |  | As of December 31, 2022 |
|  | 30-59 days delinquent and accruing |  |  | 60-89 days delinquent and accruing |  |  | 90 days or more delinquent and accruing |  |  | Total past due loans accruing |  |  | Non-accrual loans |  |  | Total past due and non-accrual loans |  |  | Total loans not past due |
One-to-four family residential real estate loans |  | $ | 8 |  |  | $ | 72 |  |  | $ | - |  |  | $ | 80 |  |  | $ | 170 |  |  | $ | 250 |  |  | $ | 236,732 |
Construction and land loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 195 |  |  |  | 195 |  |  |  | 22,530 |
Commercial real estate loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,224 |  |  |  | 1,224 |  |  |  | 302,850 |
Commercial loans |  |  | - |  |  |  | 411 |  |  |  | - |  |  |  | 411 |  |  |  | 812 |  |  |  | 1,223 |  |  |  | 172,192 |
Paycheck protection program loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 21 |
Agriculture loans |  |  | - |  |  |  | 180 |  |  |  | - |  |  |  | 180 |  |  |  | 925 |  |  |  | 1,105 |  |  |  | 83,178 |
Municipal loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,026 |
Consumer loans |  |  | 67 |  |  |  | - |  |  |  | - |  |  |  | 67 |  |  |  | - |  |  |  | 67 |  |  |  | 26,597 |
Total |  | $ | 75 |  |  | $ | 663 |  |  | $ | - |  |  | $ | 738 |  |  | $ | 3,326 |  |  | $ | 4,064 |  |  | $ | 846,126 |
Percent of gross loans |  |  | 0.01 | % |  |  | 0.08 | % |  |  | 0.00 | % |  |  | 0.09 | % |  |  | 0.39 | % |  |  | 0.48 | % |  |  | 99.52 | %
Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination | The following table presents information on the Company’s risk category of loans by type and year of origination: Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination
(Dollars in thousands) |  | As of September 30, 2023 |
|  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Revolving loans amortized cost |  |  | Revolving loans converted to term |  |  | Total |
One-to-four family residential real estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nonclassified |  | $ | 76,711 |  |  | $ | 86,384 |  |  | $ | 43,601 |  |  | $ | 34,007 |  |  | $ | 13,013 |  |  | $ | 31,361 |  |  | $ | 4,052 |  |  | $ | 411 |  |  | $ | 289,540 |
Classified |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 31 |  |  |  | - |  |  |  | - |  |  |  | 31 |
Total |  | $ | 76,711 |  |  | $ | 86,384 |  |  | $ | 43,601 |  |  | $ | 34,007 |  |  | $ | 13,013 |  |  | $ | 31,392 |  |  | $ | 4,052 |  |  | $ | 411 |  |  | $ | 289,571 |
Charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Construction and land loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nonclassified |  | $ | 5,531 |  |  | $ | 5,731 |  |  | $ | 5,390 |  |  | $ | 2,688 |  |  | $ | 924 |  |  | $ | 341 |  |  | $ | 530 |  |  | $ | 329 |  |  | $ | 21,464 |
Classified |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 193 |  |  |  | - |  |  |  | - |  |  |  | 193 |
Total |  | $ | 5,531 |  |  | $ | 5,731 |  |  | $ | 5,390 |  |  | $ | 2,688 |  |  | $ | 924 |  |  | $ | 534 |  |  | $ | 530 |  |  | $ | 329 |  |  | $ | 21,657 |
Charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial real estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nonclassified |  | $ | 32,881 |  |  | $ | 77,872 |  |  | $ | 59,680 |  |  | $ | 54,139 |  |  | $ | 31,836 |  |  | $ | 60,917 |  |  | $ | 2,751 |  |  | $ | 389 |  |  | $ | 320,465 |
Classified |  |  | - |  |  |  | - |  |  |  | 484 |  |  |  | 25 |  |  |  | 181 |  |  |  | 2,272 |  |  |  | - |  |  |  | - |  |  |  | 2,962 |
Total |  | $ | 32,881 |  |  | $ | 77,872 |  |  | $ | 60,164 |  |  | $ | 54,164 |  |  | $ | 32,017 |  |  | $ | 63,189 |  |  | $ | 2,751 |  |  | $ | 389 |  |  | $ | 323,427 |
Charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nonclassified |  | $ | 33,938 |  |  | $ | 35,464 |  |  | $ | 18,840 |  |  | $ | 17,282 |  |  | $ | 2,990 |  |  | $ | 4,991 |  |  | $ | 61,285 |  |  | $ | 4,579 |  |  | $ | 179,369 |
Classified |  |  | 220 |  |  |  | 2,037 |  |  |  | 641 |  |  |  | 488 |  |  |  | 535 |  |  |  | 37 |  |  |  | 2,305 |  |  |  | 199 |  |  |  | 6,462 |
Total |  | $ | 34,158 |  |  | $ | 37,501 |  |  | $ | 19,481 |  |  | $ | 17,770 |  |  | $ | 3,525 |  |  | $ | 5,028 |  |  | $ | 63,590 |  |  | $ | 4,778 |  |  | $ | 185,831 |
Charge-offs |  | $ | - |  |  | $ | (17 | ) |  | $ | (90 | ) |  | $ | (44 | ) |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | (151 | )
Agriculture loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nonclassified |  | $ | 4,597 |  |  | $ | 12,195 |  |  | $ | 5,361 |  |  | $ | 4,250 |  |  | $ | 4,225 |  |  | $ | 12,643 |  |  | $ | 40,920 |  |  | $ | 151 |  |  | $ | 84,342 |
Classified |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 50 |  |  |  | 114 |  |  |  | 54 |  |  |  | - |  |  |  | 218 |
Total |  | $ | 4,597 |  |  | $ | 12,195 |  |  | $ | 5,361 |  |  | $ | 4,250 |  |  | $ | 4,275 |  |  | $ | 12,757 |  |  | $ | 40,974 |  |  | $ | 151 |  |  | $ | 84,560 |
Charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Municipal loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nonclassified |  | $ | 1,452 |  |  | $ | 135 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 1,613 |  |  | $ | - |  |  | $ | - |  |  | $ | 3,200 |
Classified |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 1,452 |  |  | $ | 135 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 1,613 |  |  | $ | - |  |  | $ | - |  |  | $ | 3,200 |
Charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nonclassified |  | $ | 4,282 |  |  | $ | 1,493 |  |  | $ | 1,477 |  |  | $ | 1,398 |  |  | $ | 2 |  |  | $ | 5,177 |  |  | $ | 15,302 |  |  | $ | 21 |  |  | $ | 29,152 |
Classified |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 25 |  |  |  | 2 |  |  |  | 28 |
Total |  | $ | 4,282 |  |  | $ | 1,493 |  |  | $ | 1,478 |  |  | $ | 1,398 |  |  | $ | 2 |  |  | $ | 5,177 |  |  | $ | 15,327 |  |  | $ | 23 |  |  | $ | 29,180 |
Charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | (257 | ) |  | $ | - |  |  | $ | (257 | )
Total loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nonclassified |  | $ | 159,392 |  |  | $ | 219,274 |  |  | $ | 134,349 |  |  | $ | 113,764 |  |  | $ | 52,990 |  |  | $ | 117,043 |  |  | $ | 124,840 |  |  | $ | 5,880 |  |  | $ | 927,532 |
Classified |  |  | 220 |  |  |  | 2,037 |  |  |  | 1,126 |  |  |  | 513 |  |  |  | 766 |  |  |  | 2,647 |  |  |  | 2,384 |  |  |  | 201 |  |  |  | 9,894 |
Total |  | $ | 159,612 |  |  | $ | 221,311 |  |  | $ | 135,475 |  |  | $ | 114,277 |  |  | $ | 53,756 |  |  | $ | 119,690 |  |  | $ | 127,224 |  |  | $ | 6,081 |  |  | $ | 937,426 |
Charge-offs |  | $ | - |  |  | $ | (17 | ) |  | $ | (90 | ) |  | $ | (44 | ) |  | $ | - |  |  | $ | - |  |  | $ | (257 | ) |  | $ | - |  |  | $ | (408 | )
Schedule of Troubled Debt Restructurings on Financing Receivables | The following table provides information on the Company’s risk categories by loan class: Schedule of Troubled Debt Restructurings on Financing Receivables
|  | As of December 31, 2022 |
(Dollars in thousands) |  | Nonclassified |  |  | Classified |
One-to-four family residential real estate loans |  | $ | 236,663 |  |  | $ | 319 |
Construction and land loans |  |  | 22,530 |  |  |  | 195 |
Commercial real estate loans |  |  | 300,216 |  |  |  | 3,858 |
Commercial loans |  |  | 165,709 |  |  |  | 7,706 |
Paycheck protection program loans |  |  | 21 |  |  |  | - |
Agriculture loans |  |  | 83,358 |  |  |  | 925 |
Municipal loan |  |  | 2,026 |  |  |  | - |
Consumer loans |  |  | 26,664 |  |  |  | - |
Total |  | $ | 837,187 |  |  | $ | 13,003 |
Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments | The following table provides information on the Company’s allowance for credit losses related to unfunded loan commitments. Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments
(dollars in thousands) |  |  |
Balance at January 1, 2023 |  | $ | 170 |
Impact of adopting ASC 326 |  |  | - |
Provision for credit losses |  |  | 30 |
Balance at September 30, 2023 |  | $ | 200 |
Schedule of Amortization cost | The following table presents the amortized cost basis of loans at September 30, 2023 that were both experiencing financial difficulty and modified during the nine months ended September 30, 2023 by class, type of modification and includes the financial effect of the modification. Schedule of Amortization cost
(Dollars in thousands) |  | As of September 30, 2023 |  |  |
|  | Amortized cost basis |  |  | % of loan class total |  |  | Financial effect
Term extension: |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 145 |  |  |  | 0.1 | % |  | 90 day payment deferral

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