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Loans and Allowance for Credit Losses (Tables) | 9 Months Ended
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Sep. 30, 2023
Loans and Allowance for Credit Losses [Abstract] |
Schedule of Categories of Loans | The following table summarizes the composition of the loan portfolio:
|  | Total Loans |
($ in thousands) |  | September 30, 2023 |  |  | December 31, 2022 |
Commercial & industrial |  | $ | 120,325 |  |  | $ | 128,393 |
Commercial real estate - owner occupied |  |  | 124,182 |  |  |  | 110,929 |
Commercial real estate - nonowner occupied |  |  | 297,554 |  |  |  | 301,880 |
Agricultural |  |  | 60,928 |  |  |  | 64,505 |
Residential real estate |  |  | 320,306 |  |  |  | 291,368 |
Home equity line of credit (HELOC) |  |  | 47,695 |  |  |  | 45,056 |
Consumer |  |  | 18,031 |  |  |  | 19,944 |
Total loans |  |  | 989,021 |  |  |  | 962,075 |
Allowance for credit losses |  |  | (15,790 | ) |  |  | (13,818 | )
Loans, net |  | $ | 973,231 |  |  | $ | 948,257 |
Schedule of Activity Related to The Allowance for Credit Losses | The following tables summarize the activity related to the ACL for the three and nine months ended September 30, 2023 under the CECL methodology.
($ in thousands) For the three months ended September 30, 2023 |  | Balance, beginning of period |  |  | Impact of Adopting ASC 326 |  |  | Chargeoffs |  |  | Recoveries |  |  | Provision for Credit Losses |  |  | Balance, end of period |
Commercial & industrial |  | $ | 1,957 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | (37 | ) |  | $ | 1,920 |
Commercial real estate - owner occupied |  |  | 1,897 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 1,899 |
Commercial real estate - nonowner occupied |  |  | 5,783 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 43 |  |  |  | 5,826 |
Agricultural |  |  | 408 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 409 |
Residential real estate |  |  | 4,985 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 2 |  |  |  | 4,988 |
HELOC |  |  | 523 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8 | ) |  |  | 515 |
Consumer |  |  | 242 |  |  |  | - |  |  |  | (12 | ) |  |  | 6 |  |  |  | (3 | ) |  |  | 233 |
Total |  | $ | 15,795 |  |  | $ | - |  |  | $ | (12 | ) |  | $ | 7 |  |  | $ | - |  |  | $ | 15,790 |
($ in thousands) For the nine months ended September 30, 2023 |  | Balance, beginning of period |  |  | Impact of Adopting ASC 326 |  |  | Chargeoffs |  |  | Recoveries |  |  | Provision for Credit Losses |  |  | Balance, end of period |
Commercial & industrial |  | $ | 1,663 |  |  | $ | 230 |  |  | $ | - |  |  | $ | - |  |  | $ | 27 |  |  | $ | 1,920 |
Commercial real estate - owner occupied |  |  | 1,696 |  |  |  | 54 |  |  |  | - |  |  |  | - |  |  |  | 149 |  |  |  | 1,899 |
Commercial real estate - nonowner occupied |  |  | 4,584 |  |  |  | 1,015 |  |  |  | - |  |  |  | - |  |  |  | 227 |  |  |  | 5,826 |
Agricultural |  |  | 611 |  |  |  | (194 | ) |  |  | - |  |  |  | - |  |  |  | (8 | ) |  |  | 409 |
Residential real estate |  |  | 4,438 |  |  |  | 360 |  |  |  | (53 | ) |  |  | 1 |  |  |  | 242 |  |  |  | 4,988 |
HELOC |  |  | 547 |  |  |  | (76 | ) |  |  | - |  |  |  | - |  |  |  | 44 |  |  |  | 515 |
Consumer |  |  | 279 |  |  |  | (17 | ) |  |  | (60 | ) |  |  | 24 |  |  |  | 7 |  |  |  | 233 |
Total |  | $ | 13,818 |  |  | $ | 1,372 |  |  | $ | (113 | ) |  | $ | 25 |  |  | $ | 688 |  |  | $ | 15,790 |
($ in thousands) For the three months ended September 30, 2022 |  | Balance, beginning of period |  |  | Chargeoffs |  |  | Recoveries |  |  | Provision for Credit Losses |  |  | Balance, end of period |
Commercial & industrial |  | $ | 1,828 |  |  | $ | - |  |  | $ | - |  |  | $ | (32 | ) |  | $ | 1,796 |
Commercial real estate - owner occupied |  |  | 2,564 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,564 |
Commercial real estate - nonowner occupied |  |  | 4,107 |  |  |  | - |  |  |  | - |  |  |  | (21 | ) |  |  | 4,086 |
Agricultural |  |  | 560 |  |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | 572 |
Residential real estate |  |  | 3,751 |  |  |  | - |  |  |  | - |  |  |  | 175 |  |  |  | 3,926 |
HELOC |  |  | 534 |  |  |  | - |  |  |  | - |  |  |  | (26 | ) |  |  | 508 |
Consumer |  |  | 457 |  |  |  | (9 | ) |  |  | 32 |  |  |  | (108 | ) |  |  | 372 |
Total |  | $ | 13,801 |  |  | $ | (9 | ) |  | $ | 32 |  |  | $ | - |  |  | $ | 13,824 |
($ in thousands) For the nine months ended September 30, 2022 |  | Balance, beginning of period |  |  | Chargeoffs |  |  | Recoveries |  |  | Provision for Credit Losses |  |  | Balance, end of period |
Commercial & industrial |  | $ | 1,890 |  |  | $ | - |  |  | $ | - |  |  | $ | (94 | ) |  | $ | 1,796 |
Commercial real estate - owner occupied |  |  | 2,564 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,564 |
Commercial real estate - nonowner occupied |  |  | 4,217 |  |  |  | - |  |  |  | - |  |  |  | (131 | ) |  |  | 4,086 |
Agricultural |  |  | 599 |  |  |  | - |  |  |  | - |  |  |  | (27 | ) |  |  | 572 |
Residential real estate |  |  | 3,515 |  |  |  | - |  |  |  | - |  |  |  | 411 |  |  |  | 3,926 |
HELOC |  |  | 579 |  |  |  | - |  |  |  | - |  |  |  | (71 | ) |  |  | 508 |
Consumer |  |  | 441 |  |  |  | (27 | ) |  |  | 46 |  |  |  | (88 | ) |  |  | 372 |
Total |  | $ | 13,805 |  |  | $ | (27 | ) |  | $ | 46 |  |  | $ | - |  |  | $ | 13,824 |
($ in thousands) For the twelve months ended December 31, 2022 |  | Balance at Beginning of Period |  |  | Chargeoffs |  |  | Recoveries |  |  | Provision for Credit Losses |  |  | Balance at End of Period |
Commercial & industrial |  | $ | 1,890 |  |  | $ | - |  |  | $ | - |  |  | $ | (227 | ) |  | $ | 1,663 |
Commercial real estate - owner occupied |  |  | 2,564 |  |  |  | - |  |  |  | - |  |  |  | (868 | ) |  |  | 1,696 |
Commercial real estate - nonowner occupied |  |  | 4,217 |  |  |  | - |  |  |  | - |  |  |  | 367 |  |  |  | 4,584 |
Agricultural |  |  | 599 |  |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | 611 |
Residential real estate |  |  | 3,515 |  |  |  | - |  |  |  | - |  |  |  | 923 |  |  |  | 4,438 |
HELOC |  |  | 579 |  |  |  | (34 | ) |  |  | 47 |  |  |  | (45 | ) |  |  | 547 |
Consumer |  |  | 441 |  |  |  | - |  |  |  | - |  |  |  | (162 | ) |  |  | 279 |
Total |  | $ | 13,805 |  |  | $ | (34 | ) |  | $ | 47 |  |  | $ | - |  |  | $ | 13,818 |
Schedule of Presents an Analysis of Collateral-Dependent Loans | The following table presents an analysis of collateral-dependent loans of the Company as of September 30, 2023.
($ in thousands) |  | Collateral Type |  |  | Allocated |
September 30, 2023 |  | Real Estate |  |  | Other |  |  | Total |  |  | Allowance |
Commercial & industrial |  | $ | 810 |  |  | $ | - |  |  | $ | 810 |  |  | $ | 97 |
Commercial real estate - owner occupied |  |  | 1,865 |  |  |  | - |  |  |  | 1,865 |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 1,187 |  |  |  | - |  |  |  | 1,187 |  |  |  | 41 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,618 |  |  |  | - |  |  |  | 1,618 |  |  |  | 64 |
HELOC |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 5,480 |  |  | $ | - |  |  | $ | 5,480 |  |  | $ | 202 |
Schedule of Allowance for Loan Losses and Recorded Investment | The following tables disaggregate the allowance for loan losses and recorded investment in loans by impairment methodology under the incurred loss methodology as of December 31, 2022 and September 30, 2022.
December 31, 2022 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending allowance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 138 |  |  | $ | 2 |  |  | $ | 140 |
Collectively evaluated for impairment |  | $ | 1,663 |  |  | $ | 6,280 |  |  | $ | 611 |  |  | $ | 4,300 |  |  | $ | 824 |  |  | $ | 13,678 |
Totals |  | $ | 1,663 |  |  | $ | 6,280 |  |  | $ | 611 |  |  | $ | 4,438 |  |  | $ | 826 |  |  | $ | 13,818 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 204 |  |  | $ | 347 |  |  | $ | - |  |  | $ | 2,863 |  |  | $ | 114 |  |  | $ | 3,528 |
Collectively evaluated for impairment |  | $ | 128,189 |  |  | $ | 412,462 |  |  | $ | 64,505 |  |  | $ | 288,505 |  |  | $ | 64,886 |  |  | $ | 958,547 |
Totals |  | $ | 128,393 |  |  | $ | 412,809 |  |  | $ | 64,505 |  |  | $ | 291,368 |  |  | $ | 65,000 |  |  | $ | 962,075 |
September 30, 2022 |  | Commercial & industrial |  |  | Commercial real estate |  |  | Agricultural |  |  | Residential real estate |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending allowance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 152 |  |  | $ | 2 |  |  | $ | 154 |
Collectively evaluated for impairment |  | $ | 1,796 |  |  | $ | 6,650 |  |  | $ | 572 |  |  | $ | 3,774 |  |  | $ | 878 |  |  | $ | 13,670 |
Totals |  | $ | 1,796 |  |  | $ | 6,650 |  |  | $ | 572 |  |  | $ | 3,926 |  |  | $ | 880 |  |  | $ | 13,824 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 92 |  |  | $ | 197 |  |  | $ | - |  |  | $ | 2,907 |  |  | $ | 122 |  |  | $ | 3,318 |
Collectively evaluated for impairment |  | $ | 128,171 |  |  | $ | 404,318 |  |  | $ | 60,409 |  |  | $ | 264,383 |  |  | $ | 64,200 |  |  | $ | 921,481 |
Totals |  | $ | 128,263 |  |  | $ | 404,515 |  |  | $ | 60,409 |  |  | $ | 267,290 |  |  | $ | 64,322 |  |  | $ | 924,799 |
Schedue of Credit Risk Profile of The Company's Loan Portfolio Based on Rating Category | The following table presents loan balances by credit quality indicators by year of origination as of September 30, 2023.
($ in thousands) |  | Term Loans by Year of Origination |  |  | Revolving |  |  | Revolving Loans Converted |  |  |  |
September 30, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Loans |  |  | to Term |  |  | Total |
Commercial & industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1 - 4) |  | $ | 11,924 |  |  | $ | 19,212 |  |  | $ | 20,492 |  |  | $ | 11,013 |  |  | $ | 7,977 |  |  | $ | 6,401 |  |  | $ | 40,814 |  |  | $ | 438 |  |  | $ | 118,271 |
Special Mention (5) |  |  | - |  |  |  | 750 |  |  |  | - |  |  |  | 85 |  |  |  | 29 |  |  |  | 169 |  |  |  | - |  |  |  | 30 |  |  |  | 1,063 |
Substandard (6) |  |  | 196 |  |  |  | 41 |  |  |  | 226 |  |  |  | - |  |  |  | - |  |  |  | 119 |  |  |  | 251 |  |  |  | 51 |  |  |  | 884 |
Doubtful (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 101 |  |  |  | - |  |  |  | 5 |  |  |  | 107 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 12,120 |  |  | $ | 20,003 |  |  | $ | 20,718 |  |  | $ | 11,098 |  |  | $ | 8,007 |  |  | $ | 6,790 |  |  | $ | 41,065 |  |  | $ | 524 |  |  | $ | 120,325 |
Commercial real estate - owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1 - 4) |  | $ | 21,954 |  |  | $ | 23,742 |  |  | $ | 27,571 |  |  | $ | 13,570 |  |  | $ | 13,310 |  |  | $ | 20,959 |  |  | $ | 111 |  |  | $ | 178 |  |  | $ | 121,395 |
Special Mention (5) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 704 |  |  |  | 188 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 892 |
Substandard (6) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,681 |  |  |  | 180 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,861 |
Doubtful (7) |  |  | - |  |  |  | - |  |  |  | 33 |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 34 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 21,954 |  |  | $ | 23,742 |  |  | $ | 27,604 |  |  | $ | 15,955 |  |  | $ | 13,679 |  |  | $ | 20,959 |  |  | $ | 111 |  |  | $ | 178 |  |  | $ | 124,182 |
Commercial real estate - nonowner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1 - 4) |  | $ | 39,881 |  |  | $ | 70,262 |  |  | $ | 55,799 |  |  | $ | 47,424 |  |  | $ | 31,012 |  |  | $ | 50,725 |  |  | $ | 88 |  |  | $ | - |  |  | $ | 295,191 |
Special Mention (5) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 999 |  |  |  | - |  |  |  | - |  |  |  | 999 |
Substandard (6) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 851 |  |  |  | 324 |  |  |  | 39 |  |  |  | - |  |  |  | 1,214 |
Doubtful (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 150 |  |  |  | - |  |  |  | - |  |  |  | 150 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 39,881 |  |  | $ | 70,262 |  |  | $ | 55,799 |  |  | $ | 47,424 |  |  | $ | 31,863 |  |  | $ | 52,198 |  |  | $ | 127 |  |  | $ | - |  |  | $ | 297,554 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1 - 4) |  | $ | 7,673 |  |  | $ | 16,596 |  |  | $ | 13,157 |  |  | $ | 3,204 |  |  | $ | 1,897 |  |  | $ | 10,359 |  |  | $ | 8,042 |  |  | $ | - |  |  | $ | 60,928 |
Special Mention (5) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard (6) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 7,673 |  |  | $ | 16,596 |  |  | $ | 13,157 |  |  | $ | 3,204 |  |  | $ | 1,897 |  |  | $ | 10,359 |  |  | $ | 8,042 |  |  | $ | - |  |  | $ | 60,928 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1 - 4) |  | $ | 48,577 |  |  | $ | 111,229 |  |  | $ | 85,744 |  |  | $ | 32,249 |  |  | $ | 11,613 |  |  | $ | 24,027 |  |  | $ | 2,928 |  |  | $ | 1,600 |  |  | $ | 317,967 |
Special Mention (5) |  |  | - |  |  |  | - |  |  |  | 369 |  |  |  | 55 |  |  |  | 935 |  |  |  | 958 |  |  |  | - |  |  |  | - |  |  |  | 2,317 |
Substandard (6) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 22 |  |  |  | - |  |  |  | - |  |  |  | 22 |
Doubtful (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 48,577 |  |  | $ | 111,229 |  |  | $ | 86,113 |  |  | $ | 32,304 |  |  | $ | 12,548 |  |  | $ | 25,007 |  |  | $ | 2,928 |  |  | $ | 1,600 |  |  | $ | 320,306 |
Home equity line of credit (HELOC) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1 - 4) |  | $ | - |  |  | $ | - |  |  | $ | 191 |  |  | $ | 18 |  |  | $ | 86 |  |  | $ | 132 |  |  | $ | 40,023 |  |  | $ | 7,075 |  |  | $ | 47,525 |
Special Mention (5) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 62 |  |  |  | 20 |  |  |  | 73 |  |  |  | 155 |
Substandard (6) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15 |
Doubtful (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | - |  |  | $ | - |  |  | $ | 191 |  |  | $ | 33 |  |  | $ | 86 |  |  | $ | 194 |  |  | $ | 40,043 |  |  | $ | 7,148 |  |  | $ | 47,695 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1 - 4) |  | $ | 5,477 |  |  | $ | 5,755 |  |  | $ | 1,605 |  |  | $ | 929 |  |  | $ | 291 |  |  | $ | 163 |  |  | $ | 3,797 |  |  | $ | - |  |  | $ | 18,017 |
Special Mention (5) |  |  | - |  |  |  | - |  |  |  | 13 |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14 |
Substandard (6) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 5,477 |  |  | $ | 5,755 |  |  | $ | 1,618 |  |  | $ | 930 |  |  | $ | 291 |  |  | $ | 163 |  |  | $ | 3,797 |  |  | $ | - |  |  | $ | 18,031 |
Total Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1 - 4) |  | $ | 135,486 |  |  | $ | 246,796 |  |  | $ | 204,559 |  |  | $ | 108,407 |  |  | $ | 66,186 |  |  | $ | 112,766 |  |  | $ | 95,803 |  |  | $ | 9,291 |  |  | $ | 979,294 |
Special Mention (5) |  |  | - |  |  |  | 750 |  |  |  | 382 |  |  |  | 845 |  |  |  | 1,152 |  |  |  | 2,188 |  |  |  | 20 |  |  |  | 103 |  |  |  | 5,440 |
Substandard (6) |  |  | 196 |  |  |  | 41 |  |  |  | 226 |  |  |  | 1,696 |  |  |  | 1,031 |  |  |  | 465 |  |  |  | 290 |  |  |  | 51 |  |  |  | 3,996 |
Doubtful (7) |  |  | - |  |  |  | - |  |  |  | 33 |  |  |  | - |  |  |  | 2 |  |  |  | 251 |  |  |  | - |  |  |  | 5 |  |  |  | 291 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 135,682 |  |  | $ | 247,587 |  |  | $ | 205,200 |  |  | $ | 110,948 |  |  | $ | 68,371 |  |  | $ | 115,670 |  |  | $ | 96,113 |  |  | $ | 9,450 |  |  | $ | 989,021 |
Schedule of Credit Quality Indicators and Loan Categories | The following table presents loan balances by credit quality indicators and loan categories as of December 31, 2022.
($ in thousands) December 31, 2022 |  | Commercial & industrial |  |  | Commercial real estate - owner occupied |  |  | Commercial real estate - nonowner occupied |  |  | Agricultural |  |  | Residential real estate |  |  | HELOC |  |  | Consumer |  |  | Total |
Pass (1 - 4) |  | $ | 127,727 |  |  | $ | 107,999 |  |  | $ | 296,611 |  |  | $ | 64,505 |  |  | $ | 288,028 |  |  | $ | 44,746 |  |  | $ | 19,915 |  |  | $ | 949,531 |
Special Mention (5) |  |  | 394 |  |  |  | 2,930 |  |  |  | 4,899 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,223 |
Substandard (6) |  |  | 158 |  |  |  | - |  |  |  | 160 |  |  |  | - |  |  |  | 3,316 |  |  |  | 310 |  |  |  | 29 |  |  |  | 3,973 |
Doubtful (7) |  |  | 114 |  |  |  | - |  |  |  | 210 |  |  |  | - |  |  |  | 24 |  |  |  | - |  |  |  | - |  |  |  | 348 |
Loss (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 128,393 |  |  | $ | 110,929 |  |  | $ | 301,880 |  |  | $ | 64,505 |  |  | $ | 291,368 |  |  | $ | 45,056 |  |  | $ | 19,944 |  |  | $ | 962,075 |
Schedule of Loan Portfolio Aging Analysis | The following tables present the Company’s loan portfolio aging analysis as of September 30, 2023 and December 31, 2022.
($ in thousands) |  | 30-59 Days |  |  | 60-89 Days |  |  | Greater Than 90 Days |  |  | Total Past |  |  |  |  |  |  |
September 30, 2023 |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Due |  |  | Current |  |  | Total Loans |
Commercial & industrial |  | $ | 863 |  |  | $ | 196 |  |  | $ | 424 |  |  | $ | 1,483 |  |  | $ | 118,842 |  |  | $ | 120,325 |
Commercial real estate - owner occupied |  |  | - |  |  |  | 32 |  |  |  | - |  |  |  | 32 |  |  |  | 124,150 |  |  |  | 124,182 |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | 91 |  |  |  | 91 |  |  |  | 297,463 |  |  |  | 297,554 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 60,928 |  |  |  | 60,928 |
Residential real estate |  |  | 5 |  |  |  | 245 |  |  |  | 1,047 |  |  |  | 1,297 |  |  |  | 319,009 |  |  |  | 320,306 |
HELOC |  |  | 174 |  |  |  | 48 |  |  |  | 106 |  |  |  | 328 |  |  |  | 47,367 |  |  |  | 47,695 |
Consumer |  |  | 35 |  |  |  | 12 |  |  |  | 15 |  |  |  | 62 |  |  |  | 17,969 |  |  |  | 18,031 |
Total Loans |  | $ | 1,077 |  |  | $ | 533 |  |  | $ | 1,683 |  |  | $ | 3,293 |  |  | $ | 985,728 |  |  | $ | 989,021 |
|  | 30-59 Days |  |  | 60-89 Days |  |  | Greater Than 90 Days |  |  | Total Past |  |  |  |  |  |  |
December 31, 2022 |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Due |  |  | Current |  |  | Total Loans |
Commercial & industrial |  | $ | 23 |  |  | $ | 108 |  |  | $ | 114 |  |  | $ | 245 |  |  | $ | 128,148 |  |  | $ | 128,393 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 110,929 |  |  |  | 110,929 |
Commercial real estate - nonowner occupied |  |  | 114 |  |  |  | - |  |  |  | 32 |  |  |  | 146 |  |  |  | 301,734 |  |  |  | 301,880 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 64,505 |  |  |  | 64,505 |
Residential real estate |  |  | 98 |  |  |  | 411 |  |  |  | 1,287 |  |  |  | 1,796 |  |  |  | 289,572 |  |  |  | 291,368 |
HELOC |  |  | 98 |  |  |  | 24 |  |  |  | 138 |  |  |  | 260 |  |  |  | 44,796 |  |  |  | 45,056 |
Consumer |  |  | 61 |  |  |  | 26 |  |  |  | 22 |  |  |  | 109 |  |  |  | 19,835 |  |  |  | 19,944 |
Total Loans |  | $ | 394 |  |  | $ | 569 |  |  | $ | 1,593 |  |  | $ | 2,556 |  |  | $ | 959,519 |  |  | $ | 962,075 |
Schedule of Categories of Nonaccrual Loans | The categories of nonaccrual loans as of September 30, 2023 and December 31, 2022 are presented in the following table.
|  | September 30, 2023 |  |  | December 31, 2022 |
($ in thousands) |  | Nonaccrual loans with no allowance |  |  | Nonaccrual loans with an allowance |  |  | Total nonaccrual loans |  |  | Total nonaccrual loans |
Commercial & industrial |  | $ | 224 |  |  | $ | 492 |  |  | $ | 716 |  |  | $ | 114 |
Commercial real estate - owner occupied |  |  | 33 |  |  |  | - |  |  |  | 33 |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 189 |  |  |  | - |  |  |  | 189 |  |  |  | 210 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 716 |  |  |  | 1,490 |  |  |  | 2,206 |  |  |  | 3,020 |
Home equity line of credit (HELOC) |  |  | 170 |  |  |  | - |  |  |  | 170 |  |  |  | 310 |
Consumer |  |  | 15 |  |  |  | - |  |  |  | 15 |  |  |  | 28 |
Total loans |  | $ | 1,347 |  |  | $ | 1,982 |  |  | $ | 3,329 |  |  | $ | 3,682 |
Schedule of Impaired Loan Activity | The following table presents loans individually evaluated for impairment for the three and nine months ended September 30, 2022 and for the twelve months ended December 31, 2022:
($ in thousands) Twelve Months Ended |  | Recorded |  |  | Unpaid Principal |  |  | Related |  |  | Average Recorded |  |  | Interest Income |
December 31, 2022 |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 204 |  |  | $ | 627 |  |  | $ | - |  |  | $ | 650 |  |  | $ | 34 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 347 |  |  |  | 825 |  |  |  | - |  |  |  | 1,350 |  |  |  | 94 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,491 |  |  |  | 1,558 |  |  |  | - |  |  |  | 1,793 |  |  |  | 65 |
HELOC |  |  | 68 |  |  |  | 68 |  |  |  |  |  |  |  | 85 |  |  |  | 4 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,372 |  |  |  | 1,372 |  |  |  | 138 |  |  |  | 1,424 |  |  |  | 43 |
HELOC |  |  | 46 |  |  |  | 46 |  |  |  | 2 |  |  |  | 51 |  |  |  | 2 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 204 |  |  | $ | 627 |  |  | $ | - |  |  | $ | 650 |  |  | $ | 34 |
Commercial real estate - owner occupied |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 347 |  |  | $ | 825 |  |  | $ | - |  |  | $ | 1,350 |  |  | $ | 94 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 2,863 |  |  | $ | 2,930 |  |  | $ | 138 |  |  | $ | 3,217 |  |  | $ | 108 |
HELOC |  | $ | 114 |  |  | $ | 114 |  |  | $ | 2 |  |  | $ | 136 |  |  | $ | 6 |
Consumer |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
|  | Three Months Ended |  |  | Nine Months Ended |
September 30, 2022 |  | Average Recorded |  |  | Interest Income |  |  | Average Recorded |  |  | Interest Income |
($ in thousands) |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 191 |  |  | $ | 1 |  |  | $ | 191 |  |  | $ | 2 |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | 342 |  |  |  | 5 |  |  |  | 348 |  |  |  | 16 |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,784 |  |  |  | 16 |  |  |  | 1,808 |  |  |  | 47 |
HELOC |  |  | 82 |  |  |  | 1 |  |  |  | 90 |  |  |  | 3 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - owner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate - nonowner occupied |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential real estate |  |  | 1,413 |  |  |  | 7 |  |  |  | 1,419 |  |  |  | 34 |
HELOC |  |  | 49 |  |  |  | 1 |  |  |  | 54 |  |  |  | 2 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 191 |  |  | $ | 1 |  |  | $ | 191 |  |  | $ | 2 |
Commercial real estate - owner occupied |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial real estate - nonowner occupied |  | $ | 342 |  |  | $ | 5 |  |  | $ | 348 |  |  | $ | 16 |
Agricultural |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  | $ | 3,197 |  |  | $ | 23 |  |  | $ | 3,227 |  |  | $ | 81 |
HELOC |  | $ | 131 |  |  | $ | 2 |  |  | $ | 144 |  |  | $ | 5 |
Consumer |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Credit Losses for Unfunded Loan Commitments | The following table presents the balance and activity in the ACL for unfunded loan commitments for the three and nine months ended September 30, 2023.
|  | Three Months Ended |  |  | Nine Months Ended |
($ in thousands) |  | September 30, 2023 |  |  | September 30, 2023 |
Balance, beginning of period |  | $ | 856 |  |  | $ | - |
Adjustment for adoption of ASU 2016-13 |  |  | - |  |  |  | 1,149 |
Provision for unfunded commitments |  |  | (6 | ) |  |  | (299 | )
Balance, end of period |  | $ | 850 |  |  | $ | 850 |

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