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Loans (Tables)
 9 Months Ended
Sep. 30, 2021
Loans [Abstract]  
Loan Portfolio and Allowance for Loan Losses The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for loan losses as of September 30, 2021 and December 31, 2020 (in thousands):

September 30, 2021
  
Total Loans
    
Individually evaluated
for impairment
    
Loans acquired with
deteriorated credit quality
    
Collectively evaluated
for impairment
  
Real estate loans:
                        
Residential
  
$
204,853
    
$
690
    
$
19
    
$
204,144
  
Commercial
    
657,485
      
8,761
      
2,199
      
646,525
  
Agricultural
    
312,442
      
4,428
      
1,651
      
306,363
  
Construction
    
68,408
      
-
      
-
      
68,408
  
Consumer
    
31,042
      
-
      
-
      
31,042
  
Other commercial loans
    
92,188
      
462
      
-
      
91,726
  
Other agricultural loans
    
28,562
      
991
      
-
      
27,571
  
State and political subdivision loans
    
47,928
      
-
      
-
      
47,928
  
Total
    
1,442,908
      
15,332
      
3,869
      
1,423,707
  
Allowance for loan losses
    
17,334
      
213
      
-
      
17,121
  
Net loans
  
$
1,425,574
    
$
15,119
    
$
3,869
    
$
1,406,586
  

December 31, 2020
  
Total Loans
   
Individually evaluated
for impairment
   
Loans acquired with
deteriorated credit quality
   
Collectively evaluated
for impairment
 
Real estate loans:
                        
Residential
  
$
201,911
    
$
990
    
$
20
    
$
200,901
  
Commercial
    
596,255
      
9,183
      
2,937
      
584,135
  
Agricultural
    
315,158
      
4,645
      
1,686
      
308,827
  
Construction
    
35,404
      
-
      
-
      
35,404
  
Consumer
    
30,277
      
2
      
-
      
30,275
  
Other commercial loans
    
114,169
      
1,335
      
232
      
112,602
  
Other agricultural loans
    
48,779
      
1,122
      
-
      
47,657
  
State and political subdivision loans
    
63,328
      
-
      
-
      
63,328
  
Total
    
1,405,281
      
17,277
      
4,875
      
1,383,129
  
Allowance for loan losses
    
15,815
      
510
      
-
      
15,305
  
Net loans
  
$
1,389,466
    
$
16,767
    
$
4,875
    
$
1,367,824
  
Purchase Accounting Adjustments Related to Purchased Impaired Loans Acquired

The table below presents the components of the purchase accounting adjustments related to the purchased impaired loans acquired in the MidCoast acquisition as of April 17, 2020 (in thousands):

  
April 17, 2020
  
Contractually required principal and interest at acquisition
  
$
8,801
  
Non-accretable  discount
    
(2,966
)
Expected cash flows
    
5,835
  
Accretable discount
  
$
(966
)
Estimated fair value
  
$
4,869
  
Accretable Yield for Purchased Credit Impaired Loans

Changes in the accretable yield for PCI loans were as follows for the three and nine months ended September 30, 2021 and 2020 (in thousands):

  
Three months ended
September 30,
    
Nine months ended
September 30,
  
   
2021
    
2020
    
2021
    
2020
  
Balance at beginning of period
  
$
584
    
$
987
    
$
788
    
$
89
  
Acquisition of Midcoast
    
-
      
-
      
-
      
966
  
Reclassification of non-accretable discount
     29       -       29       -  
Accretion
    
(135
)
    
(100
)
    
(339
)
    
(168
)
Balance at end of period
  
$
478
    
$
887
    
$
478
    
$
887
  
Loans Acquired with Specific Evidence of Deterioration in Credit Quality

The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310-30 (in thousands):

  
September 30, 2021
    
December 31, 2020
  
Outstanding balance
  
$
6,935
    
$
8,958
  
Carrying amount
    
3,869
      
4,875
  
Impaired Loan Receivables with Associated Allowance Amount

The following table includes the recorded investment and unpaid principal balances for impaired loan receivables by class, excluding PCI loans, with the associated allowance amount, if applicable (in thousands):

September 30, 2021
  
Unpaid
Principal
Balance
    
Recorded
Investment
With No
Allowance
    
Recorded
Investment
With
Allowance
    
Total
Recorded
Investment
    
Related
Allowance
  
Real estate loans:
                              
Mortgages
  
$
757
    
$
561
    
$
46
    
$
607
    
$
7
  
Home Equity
    
100
      
38
      
45
      
83
      
7
  
Commercial
    
9,650
      
7,937
      
824
      
8,761
      
85
  
Agricultural
    
4,708
      
2,734
      
1,694
      
4,428
      
17
  
Other commercial loans
    
1,088
      
366
      
96
      
462
      
34
  
Other agricultural loans
    
1,207
      
13
      
978
      
991
      
63
  
State and political subdivision loans
     -       -       -       -       -  
Total
  
$
17,510
    
$
11,649
    
$
3,683
    
$
15,332
    
$
213
  

December 31, 2020
  
Unpaid
Principal
Balance
    
Recorded
Investment
With No
Allowance
    
Recorded
Investment
With
Allowance
    
Total
Recorded
Investment
    
Related
Allowance
  
Real estate loans:
                              
Mortgages
  
$
1,070
    
$
740
    
$
123
    
$
863
    
$
9
  
Home Equity
    
150
      
70
      
57
      
127
      
9
  
Commercial
    
9,847
      
8,323
      
860
      
9,183
      
95
  
Agricultural
    
4,811
      
2,799
      
1,846
      
4,645
      
83
  
   Construction
     -       -       -       -       -  
Consumer
    
2
      
2
      
-
      
2
      
-
  
Other commercial loans
    
1,908
      
1,094
      
241
      
1,335
      
170
  
Other agricultural loans
    
1,262
      
19
      
1,103
      
1,122
      
144
  
Total
  
$
19,050
    
$
13,047
    
$
4,230
    
$
17,277
    
$
510
  


The following tables includes the average balance of impaired loan receivables by class and the income recognized on these receivables for the three and nine month periods ended September 30, 2021 and 2020 (in thousands):

   
September 30, 2021
    
September 30, 2020
  
   
Average
Recorded
Investment
    
Interest
Income
Recognized
    
Interest
Income
Recognized
Cash Basis
    
Average
Recorded
Investment
    
Interest
Income
Recognized
    
Interest
Income
Recognized
Cash Basis
  
Real estate loans:
                                    
Mortgages
  
$
727
    
$
12
    
$
-
    
$
998
    
$
15
    
$
-
  
Home Equity
    
106
      
4
      
-
      
142
      
5
      
-
  
Commercial
    
8,902
      
211
      
23
      
10,836
      
294
      
20
  
Agricultural
    
4,513
      
64
      
-
      
3,718
      
58
      
-
  
Consumer
    
1
      
-
      
-
      
3
      
-
      
-
  
Other commercial loans
    
876
      
2
      
-
      
1,757
      
2
      
-
  
Other agricultural loans
    
1,069
      
3
      
-
      
1,275
      
6
      
-
  
Total
  
$
16,194
    
$
296
    
$
23
    
$
18,729
    
$
380
    
$
20
  


 
For the Three Months Ended
  
   
September 30, 2021
    
September 30, 2020
  
   
Average
Recorded
Investment
    
Interest
Income
Recognized
    
Interest
Income
Recognized
Cash Basis
    
Average
Recorded
Investment
    
Interest
Income
Recognized
    
Interest
Income
Recognized
Cash Basis
  
Real estate loans:
                                    
Mortgages
  
$
613
    
$
4
    
$
-
    
$
900
    
$
5
    
$
-
  
Home Equity
    
84
      
1
      
-
      
138
      
2
      
-
  
Commercial
    
8,688
      
77
      
8
      
9,436
      
75
      
18
  
Agricultural
    
4,454
      
21
      
-
      
3,633
      
18
      
-
  
   Construction     -       -       -       -       -       -  
Consumer
    
-
      
-
      
-
      
5
      
-
      
-
  
Other commercial loans
    
486
      
1
      
-
      
1,626
      
-
      
-
  
Other agricultural loans
    
1,022
      
-
      
-
      
1,259
      
2
      
-
  
State and political subdivision loans
     -       -       -       -       -       -  
Total
  
$
15,347
    
$
104
    
$
8
    
$
16,997
    
$
102
    
$
18
  
Financing Receivable Credit Exposures by Internally Assigned Grades

The following tables represent credit exposures by internally assigned grades as of September 30, 2021 and December 31, 2020 (in thousands):

September 30, 2021
  
Pass
    
Special Mention
    
Substandard
    
Doubtful
    
Loss
    
Ending Balance
  
Real estate loans:
                                    
Commercial
  
$
621,044
    
$
27,862
    
$
8,579
    
$
-
    
$
-
    
$
657,485
  
Agricultural
    
293,926
      
12,679
      
5,837
      
-
      
-
      
312,442
  
Construction
    
68,408
      
-
      
-
      
-
      
-
      
68,408
  
Other commercial loans
    
88,080
      
2,908
      
1,150
      
50
      
-
      
92,188
  
Other agricultural loans
    
26,583
      
984
      
995
      
-
      
-
      
28,562
  
State and political subdivision loans
    
47,724
      
204
      
-
      
-
      
-
      
47,928
  
Total
  
$
1,145,765
    
$
44,637
    
$
16,561
    
$
50
    
$
-
    
$
1,207,013
  

December 31, 2020
  
Pass
    
Special Mention
    
Substandard
    
Doubtful
    
Loss
    
Ending Balance
  
Real estate loans:
                                    
Commercial
  
$
563,121
    
$
24,329
    
$
8,805
    
$
-
    
$
-
    
$
596,255
  
Agricultural
    
289,216
      
14,307
      
11,635
      
-
      
-
      
315,158
  
Construction
    
35,404
      
-
      
-
      
-
      
-
      
35,404
  
Other commercial loans
    
106,604
      
3,808
      
3,672
      
85
      
-
      
114,169
  
Other agricultural loans
    
45,758
      
1,431
      
1,590
      
-
      
-
      
48,779
  
State and political subdivision loans
    
58,649
      
4,372
      
307
      
-
      
-
      
63,328
  
Total
  
$
1,098,752
    
$
48,247
    
$
26,009
    
$
85
    
$
-
    
$
1,173,093
  


For residential real estate mortgages, home equity and consumer loans, credit quality is monitored based on whether the loan is performing or non-performing, which is typically based on the aging status of the loan and payment activity, unless a specific action, such as bankruptcy, repossession, death or significant delay in payment occurs to raise awareness of a possible credit event. Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days and still accruing. The following table presents the recorded investment in those loan classes based on payment activity as of September 30, 2021 and December 31, 2020 (in thousands):

September 30, 2021
  
Performing
    
Non-performing
    
PCI
    
Total
  
Real estate loans:
                        
Mortgages
  
$
151,907
    
$
610
    
$
19
    
$
152,536
  
Home Equity
    
52,256
      
61
      
-
      
52,317
  
Consumer
    
31,040
      
2
      
-
      
31,042
  
Total
  
$
235,203
    
$
673
    
$
19
    
$
235,895
  
                                 
December 31, 2020
  
Performing
    
Non-performing
    
PCI
    
Total
  
Real estate loans:
                                
Mortgages
  
$
145,843
    
$
1,039
    
$
20
    
$
146,902
  
Home Equity
    
54,961
      
48
      
-
      
55,009
  
Consumer
    
30,247
      
30
      
-
      
30,277
  
Total
  
$
231,051
    
$
1,117
    
$
20
    
$
232,188
  
Aging Analysis of Past Due Loan Receivables

Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of September 30, 2021 and December 31, 2020 (in thousands):

September 30, 2021
  
30-59
Days
Past Due
    
60-89
Days
Past Due
    
90 Days
Or Greater
    
Total Past
Due
    
Current
    
PCI
    
Total
Loans
Receivables
    
90 Days or
Greater and
Accruing
  
Real estate loans:
                                                
Mortgages
  
$
340
    
$
110
    
$
200
    
$
650
    
$
151,867
    
$
19
    
$
152,536
    
$
37
  
Home Equity
    
18
      
8
      
49
      
75
      
52,242
      
-
      
52,317
      
44
  
Commercial
    
668
      
94
      
2,254
      
3,016
      
652,270
      
2,199
      
657,485
      
-
  
Agricultural
    
530
      
10
      
1,358
      
1,898
      
308,893
      
1,651
      
312,442
      
-
  
Construction
    
-
      
-
      
-
      
-
      
68,408
      
-
      
68,408
      
-
  
Consumer
    
104
      
-
      
2
      
106
      
30,936
      
-
      
31,042
      
2
  
Other commercial loans
    
52
      
-
      
366
      
418
      
91,770
      
-
      
92,188
      
-
  
Other agricultural loans
    
2
      
33
      
-
      
35
      
28,527
      
-
      
28,562
      
-
  
State and political subdivision loans
    
-
      
-
      
-
      
-
      
47,928
      
-
      
47,928
      
-
  
Total
  
$
1,714
    
$
255
    
$
4,229
    
$
6,198
    
$
1,432,841
    
$
3,869
    
$
1,442,908
    
$
83
  
                                                                 
Loans considered non-accrual
  
$
477
    
$
10
    
$
4,146
    
$
4,633
    
$
4,225
    
$
-
    
$
8,858
          
Loans still accruing
    
1,237
      
245
      
83
      
1,565
      
1,428,616
      
3,869
      
1,434,050
          
Total
  
$
1,714
    
$
255
    
$
4,229
    
$
6,198
    
$
1,432,841
    
$
3,869
    
$
1,442,908
          

December 31, 2020
  
30-59
Days
Past Due
    
60-89
Days
Past Due
    
90 Days
Or Greater
    
Total Past
Due
    
Current
    
PCI
    
Total
Loans
Receivables
    
90 Days or
Greater and
Accruing
  
Real estate loans:
                                                
Mortgages
  
$
864
    
$
414
    
$
518
    
$
1,796
    
$
145,086
    
$
20
    
$
146,902
    
$
252
  
Home Equity
    
152
      
62
      
34
      
248
      
54,761
      
-
      
55,009
      
23
  
Commercial
    
836
      
439
      
1,822
      
3,097
      
590,221
      
2,937
      
596,255
      
70
  
Agricultural
    
2,283
      
-
      
1,329
      
3,612
      
309,860
      
1,686
      
315,158
      
150
  
Construction
    
-
      
-
      
-
      
-
      
35,404
      
-
      
35,404
      
-
  
Consumer
    
147
      
9
      
30
      
186
      
30,091
      
-
      
30,277
      
30
  
Other commercial loans
    
930
      
-
      
133
      
1,063
      
112,874
      
232
      
114,169
      
-
  
Other agricultural loans
    
1,044
      
-
      
-
      
1,044
      
47,735
      
-
      
48,779
      
-
  
State and political subdivision loans
    
-
      
-
      
-
      
-
      
63,328
      
-
      
63,328
      
-
  
Total
  
$
6,256
    
$
924
    
$
3,866
    
$
11,046
    
$
1,389,360
    
$
4,875
    
$
1,405,281
    
$
525
  
                                                                 
Loans considered non-accrual
  
$
3,032
    
$
28
    
$
3,341
    
$
6,401
    
$
4,331
    
$
-
    
$
10,732
          
Loans still accruing
    
3,224
      
896
      
525
      
4,645
      
1,385,029
      
4,875
      
1,394,549
          
Total
  
$
6,256
    
$
924
    
$
3,866
    
$
11,046
    
$
1,389,360
    
$
4,875
    
$
1,405,281
          
Loan Receivables on Nonaccrual Status

The following table reflects the loan receivables, excluding PCI loans, on non-accrual status as of September 30, 2021 and December 31, 2020, respectively. The balances are presented by class of loan receivable (in thousands):

  
September 30, 2021
    
December 31, 2020
  
Real estate loans:
            
Mortgages
  
$
573
    
$
787
  
Home Equity
    
17
      
25
  
Commercial
    
3,778
      
4,529
  
Agricultural
    
3,196
      
3,133
  
Other commercial loans
    
416
      
1,284
  
Other agricultural loans
    
878
      
974
  
 
  
$
8,858
    
$
10,732
  
Loan Modifications Related to COVID-19 The following table presents information regarding loans which were subject to a loan modification related to COVID-19 during 2021, with balances as of December 31, 2020 and September 30, 2021, as well as the balance by modification type as of September 30, 2021 (dollars in thousands).

 
Number of
loans
    
Balance as of
December 31, 2020
    
Number of
loans
    
Balance as of
September 30, 2021
    
Principal and
Interest Deferral
    
Principal
Deferral
    
% of loans as of
September 30, 2021
  
Real estate loans:
                                          
Mortgages
    
1
    
$
209
      
-
    
$
-
    
$
-
    
$
-
      
0.00
%
Home Equity
    
1
      
49
      
-
      
-
      
-
      
-
      
0.00
%
Commercial
    
12
      
26,039
      
-
      
-
      
-
      
-
      
0.97
%
Agricultural
    
3
      
181
      
-
      
-
      
-
      
-
      
0.00
%
Other commercial loans
    
2
      
249
      
-
      
-
      
-
      
-
      
0.00
%
Total
    
19
    
$
26,727
      
-
    
$
-
    
$
-
    
$
-
      
0.00
%
Troubled Debt Restructurings on Financing Receivables

Loan modifications that are considered TDRs completed during the nine months ended September 30, 2021 and the three and nine months ended September 30, 2020 were as follows (dollars in thousands):

  
For the Nine Months Ended September 30, 2021
  
   
Number of contracts
    
Pre-modification Outstanding Recorded Investment
    
Post-Modification Outstanding Recorded Investment
  
   
Interest Modification
    
Term Modification
    
Interest Modification
    
Term Modification
    
Interest Modification
    
Term Modification
  
Real estate loans:
                                    
Commercial
    
-
      
3
     $
-
     $
1,407
     $
-
     $
1,407
  
Total
    
-
      
3
    
$
-
    
$
1,407
    
$
-
    
$
1,407
  

 
For the Three Months Ended September 30, 2020
  
   
Number of contracts
    
Pre-modification Outstanding Recorded Investment
    
Post-Modification Outstanding Recorded Investment
  
   
Interest Modification
    
Term Modification
    
Interest Modification
    
Term Modification
    
Interest Modification
    
Term Modification
  
Real estate loans:
                                    
Commercial
    
-
      
1
    
$
-
    
$
276
    
$
-
    
$
276
  
Consumer
     -       1       -       3       -       3  
Total
    
-
      
2
    
$
-
    
$
279
    
$
-
    
$
279
  

 
For the Nine Months Ended September 30, 2020
  
   
Number of contracts
    
Pre-modification Outstanding Recorded Investment
    
Post-Modification Outstanding Recorded Investment
  
   
Interest Modification
    
Term Modification
    
Interest Modification
    
Term Modification
    
Interest Modification
    
Term Modification
  
Real estate loans:
                                    
Commercial
    
-
      
3
    
$
-
    
$
682
    
$
-
    
$
682
  
Agricultural
    
-
      
1
      
-
      
150
      
-
      
150
  
Consumer     -       1       -       3       -       3  
Total
    
-
      
5
    
$
-
    
$
835
    
$
-
    
$
835
  
Subsequent Default Recorded Investment The following table presents the recorded investment in loans that were modified as TDRs during each 12-month period prior to the current reporting periods, which began January 1, 2020 and 2019 (9 month periods) and July 1, 2021 and 2020 (3 month periods), respectively, and that subsequently defaulted during these reporting periods (dollars in thousands):

 
For the Three Months Ended
 
For the Nine Months Ended
  
 
September 30, 2021
  
September 30, 2020
  
September 30, 2021
  
September 30, 2020
  
 
Number of contracts
  
Recorded investment
  
Number of contracts
  
Recorded investment
  
Number of contracts
  
Recorded investment
  
Number of contracts
  
Recorded investment
  
Real estate loans:
                                
     Commercial
    
-
    
$
-
      
1
    
$
110
      
-
    
$
-
      
1
    
$
110
  
Total recidivism
    
-
    
$
-
      
1
    
$
110
      
-
    
$
-
      
1
    
$
110
  
Allowance for Loan Losses by Impairment Method

The following table segregates the allowance for loan losses (ALLL) into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of September 30, 2021 and December 31, 2020, respectively (in thousands):

  
September 30, 2021
    
December 31, 2020
  
   
Individually evaluated for
impairment
    
Collectively evaluated for
impairment
    
Total
    
Individually evaluated for
impairment
    
Collectively evaluated for
impairment
    
Total
  
Real estate loans:
                                    
Residential
  
$
14
    
$
1,176
    
$
1,190
    
$
18
    
$
1,156
    
$
1,174
  
Commercial
    
85
      
7,593
      
7,678
      
95
      
6,121
      
6,216
  
Agricultural
    
17
      
4,729
      
4,746
      
83
      
4,870
      
4,953
  
Construction
    
-
      
538
      
538
      
-
      
122
      
122
  
Consumer
    
-
      
318
      
318
      
-
      
321
      
321
  
Other commercial loans
    
34
      
1,097
      
1,131
      
170
      
1,056
      
1,226
  
Other agricultural loans
    
63
      
385
      
448
      
144
      
720
      
864
  
State and political subdivision loans
    
-
      
296
      
296
      
-
      
479
      
479
  
Unallocated
    
-
      
989
      
989
      
-
      
460
      
460
  
Total
  
$
213
    
$
17,121
    
$
17,334
    
$
510
    
$
15,305
    
$
15,815
  
Roll forward of Allowance for Loan Losses by Portfolio Segment

The following tables roll forward the balance of the ALLL by portfolio segment for the three and nine months ended September 30, 2021 and 2020, respectively (in thousands):

  
For the three months ended September 30, 2021
  
   
Balance at
June 30, 2021
    
Charge-offs
    
Recoveries
    
Provision
    
Balance at
September 30, 2021
  
Real estate loans:
                              
Residential
  
$
1,174
     $
-
    
$
-
     $
16
     $
1,190
  
Commercial
    
7,106
      
-
      
-
      
572
      
7,678
  
Agricultural
    
4,706
      
-
      
-
      
40
      
4,746
  
Construction
    
496
      
-
      
-
      
42
      
538
  
Consumer
    
85
      
(7
)
    
4
      
236
      
318
  
Other commercial loans
    
1,328
      
-
      
6
      
(203
)
    
1,131
  
Other agricultural loans
    
583
      
-
      
-
      
(135
)
    
448
  
State and political subdivision loans
    
404
      
-
      
-
      
(108
)
    
296
  
Unallocated
    
1,049
      
-
      
-
      
(60
)
    
989
  
Total
   $
16,931
     $
(7
)
   $
10
     $
400
     $
17,334
  

 
For the three months ended September 30, 2020
  
   
Balance at
June 30, 2020
    
Charge-offs
    
Recoveries
    
Provision
    
Balance at
September 30, 2020
  
Real estate loans:
                              
Residential
  
$
1,206
    
$
-
    
$
-
    
$
13
    
$
1,219
  
Commercial
    
4,944
      
(220
)
    
3
      
579
      
5,306
  
Agricultural
    
5,061
      
(4
)
    
19
      
(270
)
    
4,806
  
Construction
    
81
      
-
      
-
      
4
      
85
  
Consumer
    
362
      
(12
)
    
3
      
(1
)
    
352
  
Other commercial loans
    
1,201
      
(1
)
    
4
      
26
      
1,230
  
Other agricultural loans
    
821
      
-
      
-
      
(86
)
    
735
  
State and political subdivision loans
    
547
      
-
      
-
      
(33
)
    
514
  
Unallocated
    
604
      
-
      
-
      
318
      
922
  
Total
  
$
14,827
    
$
(237
)
  
$
29
    
$
550
    
$
15,169
  

 
For the nine months ended September 30, 2021
  
   
Balance at
December 31, 2020
    
Charge-offs
    
Recoveries
    
Provision
    
Balance at
September 30, 2021
  
Real estate loans:
                              
Residential
  
$
1,174
    
$
-
    
$
-
    
$
16
    
$
1,190
  
Commercial
    
6,216
      
-
      
89
      
1,373
    
7,678
  
Agricultural
    
4,953
      
-
      
-
      
(207
)
  
4,746
  
Construction
    
122
      
-
      
-
      
416
    
538
  
Consumer
    
321
      
(16
)
    
16
      
(3
)
  
318
  
Other commercial loans
    
1,226
      
(133
)
    
13
      
25
    
1,131
  
Other agricultural loans
    
864
      
-
      
-
      
(416
)
  
448
  
State and political subdivision loans
    
479
      
-
      
-
      
(183
)
  
296
  
Unallocated
    
460
      
-
      
-
      
529
    
989
  
Total
  
$
15,815
    
$
(149
)
  
$
118
    
$
1,550
    
$
17,334
  

 
For the nine months ended September 30, 2020
  
   
Balance at
December 31, 2019
    
Charge-offs
    
Recoveries
    
Provision
    
Balance at
September 30, 2020
  
Real estate loans:
                              
Residential
  
$
1,114
    
$
-
    
$
-
    
$
105
    
$
1,219
  
Commercial
    
4,549
      
(221
)
    
37
      
941
      
5,306
  
Agricultural
    
5,022
      
(4)
      
19
      
(231)
      
4,806
  
Construction
    
43
      
-
      
-
      
42
      
85
  
Consumer
    
112
      
(30
)
    
15
      
255
      
352
  
Other commercial loans
    
1,255
      
(1)
      
9
      
(33
)
    
1,230
  
Other agricultural loans
    
961
      
-
      
-
      
(226
)
    
735
  
State and political subdivision loans
    
536
      
-
      
-
      
(22)
      
514
  
Unallocated
    
253
      
-
      
-
      
669
      
922
  
Total
  
$
13,845
    
$
(256
)
  
$
80
    
$
1,500
    
$
15,169