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LOANS (Tables)
 12 Months Ended
Dec. 31, 2022
Receivables [Abstract]  
Major Classifications of Loans
Major classifications of loans at December 31 were as follows (in thousands):
 20222021
Commercial and industrial$120,327 101,598 
Commercial, secured by real estate936,255 887,679 
Residential real estate306,128 335,106 
Consumer28,414 34,291 
Agricultural10,073 10,649 
Other loans, including deposit overdrafts81 122 
 1,401,278 1,369,445 
Less allowance for loan losses5,646 5,506 
Loans-net$1,395,632 1,363,939 
Non-accrual, Past Due, and Accruing Restructured Loans
Non-accrual, past-due, and accruing restructured loans at December 31 were as follows (dollars in thousands):
 20222021
Non-accrual loans:  
Commercial, secured by real estate$319 1,182 
Residential real estate72 299 
Total non-accrual loans391 1,481 
Past-due 90 days or more and still accruing39 56 
Total non-accrual and past-due 90 days or more and still accruing430 1,537 
Accruing restructured loans1,376 2,622 
Total$1,806 4,159 
Ratio of total non-accrual loans to total loans0.03 %0.11 %
Ratio of total non-accrual loans, past-due 90 days or more and still accruing, and accruing restructured loans to total loans0.13 %0.30 %
Allowance for Loan Losses and Recorded Investments in Loans
The allowance for loan losses and recorded investment in loans for the years ended December 31 were as follows (in thousands):
 Commercial
& Industrial		Commercial,
Secured by
Real Estate		Residential
Real Estate		ConsumerAgriculturalOtherTotal
2022       
Allowance for loan losses:       
Balance, beginning of year$1,095 3,607 665 105 30 4 5,506 
Provision for (recovery of) loan losses205 69 (81)(12)(8)77 250 
Losses charged off— (67)(5)(37)— (157)(266)
Recoveries— — 45 30 — 81 156 
Balance, end of year$1,300 3,609 624 86 22 5 5,646 
Individually evaluated for impairment$4 11 6 — — — 21 
Collectively evaluated for impairment1,296 3,598 618 86 22 5 5,625 
Acquired credit impaired loans— — — — — — — 
Balance, end of year$1,300 3,609 624 86 22 5 5,646 
Loans:       
Individually evaluated for impairment$114 963 482 — — — 1,559 
Collectively evaluated for impairment119,799 934,568 304,770 28,414 10,073 81 1,397,705 
Acquired credit impaired loans414 724 876 — — — 2,014 
Balance, end of year$120,327 936,255 306,128 28,414 10,073 81 1,401,278 
Ratio of net charge-offs to average loans— %0.01 %(0.01)%0.02 %— %100.00 %0.01 %
2021       
Allowance for loan losses:       
Balance, beginning of year$816 3,903 837 153 28 (9)5,728 
Provision for (recovery of) loan losses279 (375)(190)(45)2 60 (269)
Losses charged off— (112)(28)(9)— (105)(254)
Recoveries— 191 46 6 — 58 301 
Balance, end of year$1,095 3,607 665 105 30 4 5,506 
Individually evaluated for impairment$5 11 9 — — — 25 
Collectively evaluated for impairment1,090 3,596 656 105 30 4 5,481 
Acquired credit impaired loans— — — — — — — 
Balance, end of year$1,095 3,607 665 105 30 4 5,506 
Loans:       
Individually evaluated for impairment$155 2,945 559 — — — 3,659 
Collectively evaluated for impairment101,355 883,122 333,384 34,291 10,649 122 1,362,923 
Acquired credit impaired loans88 1,612 1,163 — — — 2,863 
Balance, end of year$101,598 887,679 335,106 34,291 10,649 122 1,369,445 
Ratio of net charge-offs to average loans— %(0.01)%(0.01)%0.01 %— %16.24 %— %
 Commercial
& Industrial		Commercial,
Secured by
Real Estate		Residential
Real Estate		ConsumerAgriculturalOtherTotal
2020       
Allowance for loan losses:       
Balance, beginning of year$456 2,924 528 99 34 4 4,045 
Provision for (recovery of) loan losses342 1,332 239 62 (6)45 2,014 
Losses charged off(13)(353)(5)(30)— (140)(541)
Recoveries31 — 75 22 — 82 210 
Balance, end of year$816 3,903 837 153 28 (9)5,728 
Individually evaluated for impairment$8 17 27 — — — 52 
Collectively evaluated for impairment808 3,886 810 153 28 (9)5,676 
Acquired credit impaired loans— — — — — — — 
Balance, end of year$816 3,903 837 153 28 (9)5,728 
Ratio of net charge-offs to average loans(0.02)%0.04 %(0.02)%0.02 %— %10.83 %0.03 %
Analysis of the Company's Loan Portfolio by Credit Quality Indicators
An analysis of the Company’s loan portfolio by credit quality indicators at December 31 is as follows (in thousands):
 PassOAEMSubstandardDoubtfulTotal
2022     
Commercial & industrial$114,573 3,744 2,010 — 120,327 
Commercial, secured by real estate913,375 15,344 7,536 — 936,255 
Residential real estate304,513 — 1,615 — 306,128 
Consumer28,411 — 3 — 28,414 
Agricultural10,073 — — — 10,073 
Other81 — — — 81 
Total$1,371,026 19,088 11,164 — 1,401,278 
2021     
Commercial & industrial$98,694 2,757 147 — 101,598 
Commercial, secured by real estate851,709 22,336 13,634 — 887,679 
Residential real estate332,962 — 2,144 — 335,106 
Consumer34,281 — 10 — 34,291 
Agricultural10,649 — — — 10,649 
Other122 — — — 122 
Total$1,328,417 25,093 15,935 — 1,369,445 
Loan Portfolio Aging Analysis
A loan portfolio aging analysis at December 31 is as follows (in thousands):
 30-59 Days
Past Due		60-89 Days
Past Due		Greater Than
90 Days		Total
Past Due		CurrentTotal Loans
Receivable		Total Loans Greater Than
90 Days and
Accruing
2022       
Commercial & industrial$— — — — 120,327 120,327 — 
Commercial, secured by real estate— — — — 936,255 936,255 — 
Residential real estate81 — 79 160 305,968 306,128 39 
Consumer117 3 — 120 28,294 28,414 — 
Agricultural— — — — 10,073 10,073 — 
Other81 — — 81 — 81 — 
Total$279 3 79 361 1,400,917 1,401,278 39 
2021       
Commercial & industrial$— — — — 101,598 101,598 — 
Commercial, secured by real estate181 — 784 965 886,714 887,679 — 
Residential real estate1,130 1 109 1,240 333,866 335,106 51 
Consumer22 5 5 32 34,259 34,291 5 
Agricultural— — — — 10,649 10,649 — 
Other122 — — 122 — 122 — 
Total$1,455 6 898 2,359 1,367,086 1,369,445 56 
Impaired Loans
Impaired loans, including acquired credit impaired loans, for the years ended December 31 were as follows (in thousands):
 Recorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Average
Recorded
Investment		Interest
Income
Recognized
2022     
With no related allowance recorded:     
Commercial & industrial$414 523 — 311 145 
Commercial, secured by real estate1,042 1,255 — 2,220 357 
Residential real estate1,173 1,379 — 1,306 234 
Consumer— — — — — 
Agricultural— — — — — 
Other— — — — — 
Total$2,629 3,157 — 3,837 736 
With an allowance recorded:     
Commercial & industrial$114 119 4 135 8 
Commercial, secured by real estate645 645 11 663 43 
Residential real estate185 185 6 194 11 
Consumer— — — — — 
Agricultural— — — — — 
Other— — — — — 
Total$944 949 21 992 62 
Total:     
Commercial & industrial$528 642 4 446 153 
Commercial, secured by real estate1,687 1,900 11 2,883 400 
Residential real estate1,358 1,564 6 1,500 245 
Consumer— — — — — 
Agricultural— — — — — 
Other— — — — — 
Total$3,573 4,106 21 4,829 798 
 
 Recorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Average
Recorded
Investment		Interest
Income
Recognized
2021     
With no related allowance recorded:     
Commercial & industrial$88 316 — 236 83 
Commercial, secured by real estate3,897 4,736 — 5,978 411 
Residential real estate1,501 1,857 — 2,553 227 
Consumer— — — 1 — 
Agricultural— — — — — 
Other— — — 144 127 
Total$5,486 6,909 — 8,912 848 
With an allowance recorded:     
Commercial & industrial$155 160 5 175 10 
Commercial, secured by real estate660 660 11 674 36 
Residential real estate221 221 9 230 13 
Consumer— — — — — 
Agricultural— — — — — 
Other— — — — — 
Total$1,036 1,041 25 1,079 59 
Total:     
Commercial & industrial$243 476 5 411 93 
Commercial, secured by real estate4,557 5,396 11 6,652 447 
Residential real estate1,722 2,078 9 2,783 240 
Consumer— — — 1 — 
Agricultural— — — — — 
Other— — — 144 127 
Total$6,522 7,950 25 9,991 907 
 Average
Recorded
Investment		Interest
Income
Recognized
2020  
With no related allowance recorded:  
Commercial & industrial$1,044 335 
Commercial, secured by real estate7,070 731 
Residential real estate3,290 316 
Consumer10 1 
Agricultural— — 
Other234 36 
Total$11,648 1,419 
With an allowance recorded:  
Commercial & industrial$212 12 
Commercial, secured by real estate1,517 18 
Residential real estate404 18 
Consumer3 — 
Agricultural— — 
Other— — 
Total$2,136 48 
Total:  
Commercial & industrial$1,256 347 
Commercial, secured by real estate8,587 749 
Residential real estate3,694 334 
Consumer13 1 
Agricultural— — 
Other234 36 
Total$13,784 1,467 
Loan Modification that were Classified as Troubled Debt Restructuring
Loan modifications that were classified as troubled debt restructurings during the years ended December 31 were as follows (dollars in thousands):
 202220212020
 Number
of Loans		Pre-Modification Recorded BalancePost-Modification Recorded BalanceNumber
of Loans		Pre-Modification Recorded BalancePost-Modification Recorded BalanceNumber
of Loans		Pre-Modification Recorded BalancePost-Modification Recorded Balance
Commercial and industrial— $— $— — $— $— 1 $5 $4 
Commercial, secured by real estate— — — — — — 1 1,525 1,525 
Residential real estate— — — 3 97 101 1 14 14 
Consumer— — — — — — — — — 
Totals— $— $— 3 $97 $101 3 $1,544 $1,543 
Troubled Debt Restructurings by Type of Modification
Post-modification balances of newly restructured troubled debt by type of modification for the years ended December 31 were as follows (in thousands):
 Term ModificationRate ModificationInterest OnlyPrincipal ForgivenessCombinationTotal Modifications
2022     
Commercial & industrial$— — — — — — 
Commercial, secured by real estate— — — — — — 
Residential real estate— — — — — — 
Consumer— — — — — — 
Total$— — — — — — 
2021     
Commercial & industrial$— — — — — — 
Commercial, secured by real estate— — — — — — 
Residential real estate32 — — — 69 101 
Consumer— — — — — — 
Total$32 — — — 69 101 
2020
Commercial & industrial$— — — — 4 4 
Commercial, secured by real estate— — — — 1,525 1,525 
Residential real estate— — — — 14 14 
Consumer— — — — — — 
Total$— — — — 1,543 1,543