Loans and Allowance for Credit Losses [Abstract]

Schedule of Category of Loans and Impact of the Change from the Adoption of the Standard

The following table presents the Corporation’s loan portfolio, prior to the adoption of ASC 326, by category of loans and the impact of the change from the adoption of the standard (in thousands):

							Post Adoption
	December 31,			Adoption			January, 1
	2022			Impact			2023
	$			$			$
Agriculture		—			238,734			238,734
Business Loans		—			336,340			336,340
Home Equity		—			98,854			98,854
Non-Owner Occupied CRE		—			111,333			111,333
Residential Real Estate (a)		—			397,260			397,260
Commercial real estate
Commercial mortgages		210,823			(210,823	)		—
Agriculture mortgages		221,167			(221,167	)		—
Construction		86,793			(86,793	)		—
Total commercial real estate		518,783			(518,783	)		—

Consumer real estate (a)
1-4 family residential mortgages		410,301			(410,301	)		—
Home equity loans		11,937			(11,937	)		—
Home equity lines of credit		98,349			(98,349	)		—
Total consumer real estate		520,587			(520,587	)		—

Commercial and industrial
Commercial and industrial		87,528			(87,528	)		—
Tax-free loans		28,664			(28,664	)		—
Agriculture loans		27,122			(27,122	)		—
Total commercial and industrial		143,314			(143,314	)		—

Consumer		5,769			163			5,932

Gross loans prior to deferred fees		1,188,453			—			1,188,453

Deferred loan costs, net		2,664
Allowance for credit losses		(14,151	)
Total net loans		1,176,966

(a)	Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets totaled $298,375,000 as of December 31, 2022.

Schedule of Amortized Cost Basis of Loans on Nonaccrual Status and Loans Past Due

The following table presents the amortized cost basis of loans on nonaccrual status and loans past due over 90 days still accruing interest as of June 30, 2023, (in thousands):


	Nonaccrual		Nonaccrual				Loans Past
	with no		with		Total		Due Over 90 Days		Total
	ACL		ACL		Nonaccrual		Still Accruing		Nonperforming

Agriculture	$	2,106	$	—	$	2,106	$	269	$	2,375
Business Loans		797		—		797		—		797
Consumer Loans		—		—		—		23		23
Home Equity		—		—		—		—		—
Non-Owner Occupied CRE		—		—		—		—		—
Residential Real Esate		—		—		—		115		115
Total (a)	$	2,903	$	—	$	2,903	$	407	$	3,310

(a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments

Schedule of Allowance for Credit Losses and Recorded Investment in Loans Receivable

Based on the most recent analysis performed, the following table presents the recorded investment by internal risk rating system for Commercial Credit exposure as of June 30, 2023 (in thousands):


													Revolving		Revolving
	Term Loans Amortized Costs Basis by Origination Year												Loans		Loans
													Amortized		Converted
June 30, 2023	2023		2022		2021		2020		2019		Prior		Cost Basis		to Term		Total
Agriculture
Risk Rating
Pass	$	25,207	$	45,675	$	51,361	$	20,847	$	15,716	$	63,754	$	18,032	$	—	$	240,592
Special Mention		—		48		503		—		187		1,213		64		—		2,015
Substandard		—		—		—		747		306		2,311		—		—		3,364
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	25,207	$	45,723	$	51,864	$	21,594	$	16,209	$	67,278	$	18,096	$	—	$	245,971

Agriculture
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Business Loans
Risk Rating
Pass	$	22,826	$	105,175	$	71,059	$	39,252	$	16,901	$	51,583	$	37,670	$	—	$	344,466
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		3,172		1,539		—		299		—		932		332		—		6,274
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	25,998	$	106,714	$	71,059	$	39,551	$	16,901	$	52,515	$	38,002	$	—	$	350,740

Business Loans
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Non-Owner Occupied CRE
Risk Rating
Pass	$	14,099	$	42,236	$	27,143	$	13,186	$	7,964	$	13,647	$	4,260	$	—	$	122,535
Special Mention		—		647		—		—		—		—		—		—		647
Substandard		—		—		—		—		2,400		312		—		—		2,712
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	14,099	$	42,883	$	27,143	$	13,186	$	10,364	$	13,959	$	4,260	$	—	$	125,894

Non-Owner Occupied CRE
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Total
Risk Rating
Pass	$	62,132	$	193,086	$	149,563	$	73,285	$	40,581	$	128,984	$	59,962	$	—	$	707,593
Special Mention		—		695		503		—		187		1,213		64		—		2,662
Substandard		3,172		1,539		—		1,046		2,706		3,555		332		—		12,350
Doubtful		—		—		—		—		—		—		—		—		—
Total (a)	$	65,304	$	195,320	$	150,066	$	74,331	$	43,474	$	133,752	$	60,358	$	—	$	722,605

(a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

The following table presents the balances of consumer loans by classes of the loan portfolio based on payment performance as of June 30, 2023 (in thousands):


													Revolving		Revolving
	Term Loans Amortized Costs Basis by Origination Year												Loans		Loans
													Amortized		Converted
June 30, 2023	2023		2022		2021		2020		2019		Prior		Cost Basis		to Term		Total
Consumer
Payment Performance
Performing	$	2,173	$	1,470	$	606	$	270	$	65	$	9	$	1,694	$	—	$	6,287
Nonperforming		—		—		4		1		—		—		18		—		23
Total	$	2,173	$	1,470	$	610	$	271	$	65	$	9	$	1,712	$	—	$	6,310

Consumer
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	1	$	—	$	—	$	—	$	1

Home equity
Payment Performance
Performing	$	2,619	$	19,904	$	1,117	$	635	$	591	$	2,226	$	72,314	$	2,702	$	102,108
Nonperforming		—		—		—		—		—		—		—		—		—
Total	$	2,619	$	19,904	$	1,117	$	635	$	591	$	2,226	$	72,314	$	2,702	$	102,108

Home equity
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Residential Real Estate
Payment Performance
Performing	$	69,466	$	156,151	$	109,332	$	45,604	$	32,845	$	49,429	$	—	$	—	$	462,827
Nonperforming		—		—		—		—		—		115		—		—		115
Total	$	69,466	$	156,151	$	109,332	$	45,604	$	32,845	$	49,544	$	—	$	—	$	462,942

Residential Real Estate
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Total
Payment Performance
Performing	$	74,258	$	177,525	$	111,055	$	46,509	$	33,501	$	51,664	$	74,008	$	2,702	$	571,222
Nonperforming		—		—		4		1		—		115		18		—		138
Total (a)	$	74,258	$	177,525	$	111,059	$	46,510	$	33,501	$	51,779	$	74,026	$	2,702	$	571,360

Schedule of Credit Risk Profile by Payment Performance

The following table presents the balances of consumer loans by classes of the loan portfolio based on payment performance as of December 31, 2022 in accordance with ASC 310 (in thousands):

December 31, 2022	1-4 Family Residential Mortgages		Home Equity Loans		Home Equity Lines of Credit		Consumer		Total
Payment performance:	$		$		$		$		$

Performing		409,854		11,598		98,349		5,739		525,540
Non-performing		447		339		—		30		816

Total		410,301		11,937		98,349		5,769		526,356

Schedule of Impaired Loan Analysis

The following table summarizes information regarding impaired loans by loan portfolio class as of December 31, 2022, in accordance with ASC 310:

IMPAIRED LOAN ANALYSIS
(DOLLARS IN THOUSANDS)
December 31, 2022	Recorded Investment		Unpaid Principal Balance		Related Allowance
	$		$		$

With no related allowance recorded:
Commercial real estate
Commercial mortgages		1,201		1,271		—
Agriculture mortgages		3,229		3,348		—
Construction		—		—		—
Total commercial real estate		4,430		4,619		—

Commercial and industrial
Commercial and industrial		190		199		—
Tax-free loans		—		—		—
Agriculture loans		—		—		—
Total commercial and industrial		190		199		—

Total with no related allowance		4,620		4,818		—

With an allowance recorded:
Commercial real estate
Commercial mortgages		—		—		—
Agriculture mortgages		—		—		—
Construction		—		—		—
Total commercial real estate		—		—		—

Commercial and industrial
Commercial and industrial		—		—		—
Tax-free loans		—		—		—
Agriculture loans		—		—		—
Total commercial and industrial		—		—		—

Total with a related allowance		—		—		—

Total by loan class:
Commercial real estate
Commercial mortgages		1,201		1,271		—
Agriculture mortgages		3,229		3,348		—
Construction		—		—		—
Total commercial real estate		4,430		4,619		—

Commercial and industrial
Commercial and industrial		190		199		—
Tax-free loans		—		—		—
Agriculture loans		—		—		—
Total commercial and industrial		190		199		—

Total		4,620		4,818		—

Schedule of Allowance for Credit Losses By Portfolio Segment

The following table details activity in the allowance for credit losses by portfolio segment for the six months ended June 30, 2022:

	Commercial Real Estate			Consumer Real Estate		Commercial and Industrial			Consumer			Unallocated			Total
	$			$		$			$			$			$
Allowance for credit losses:
Beginning balance - December 31, 2021		6,263			3,834		2,112			87			635			12,931

Charge-offs		(65	)		—		—			(1	)		—			(66	)
Recoveries		—			3		10			1			—			14
Provision		(90	)		41		193			(16	)		(28	)		100

Balance - March 31, 2022		6,108			3,878		2,315			71			607			12,979

Charge-offs		—			—		(41	)		—			—			(41	)
Recoveries		2			3		12			1			—			18
Provision		(239	)		834		255			(28	)		(172	)		650

Balance - June 30, 2022		5,871			4,715		2,541			44			435			13,606