Loans Receivable and Allowance for Loan Losses (Tables)	12 Months Ended
Dec. 31, 2021
Loans Receivable and Allowance for Loan Losses [Abstract]
Composition of the Loan Portfolio	December 31, 2021 December 31, 2020 Real Estate: Residential$ 273,040 20.1% $ 263,127 18.6%Commercial 628,724 46.4 579,104 41.0 Agricultural 61,925 4.6 66,334 4.7 Construction 21,990 1.6 21,005 1.5 Commercial loans 186,031 13.7 283,741 20.1 Other agricultural loans 37,930 2.8 40,929 2.9 Consumer loans to individuals 146,400 10.8 158,049 11.2 Total loans 1,356,040 100.0% 1,412,289 100.0% Deferred fees, net (1,109) (1,557) Total loans receivable 1,354,931 1,410,732 Allowance for loan losses (16,442) (13,150) Net loans receivable$ 1,338,489 $ 1,397,582
Information Regarding Loans Acquired and Accounted for in Accordance With ASC 310-30	December 31, 2021 December 31, 2020Outstanding Balance $ 12,862 $ 15,570Carrying Amount $ 8,304 $ 9,281
Changes in the Accretable Yield for Purchased Credit-impaired Loans	2021 2020Balance at beginning of period $ 1,365 $ —Additions — 1,724Accretion (880) (353)Reclassification and other 1,399 (6)Balance at end of period$ 1,884 $ 1,365
Components Of Purchase Accounting Adjustments Related To Purchased Credit-impaired Loans Acquired	(In Thousands)July 7, 2020Contractually required principal and interest$ 15,410Non-accretable discount (5,213)Expected cash flows 10,197Accretable discount (1,724)Estimated fair value$ 8,473
Summary of Amount of Loans in Each Category that were Individually and Collectively Evaluated for Impairment	Real Estate Loans Commercial Other Consumer Residential Commercial Agricultural Construction Loans Agricultural Loans Total (In thousands)December 31, 2021 Individually evaluated for impairment$ — $ 1,658 $ — $ — $ 16 $ — $ — $ 1,674Loans acquired with deteriorated credit quality 784 3,285 1,918 — 198 2,119 — 8,304Collectively evaluated for impairment 272,256 623,781 60,007 21,990 185,817 35,811 146,400 1,346,062Total Loans$ 273,040 $ 628,724 $ 61,925 $ 21,990 $ 186,031 $ 37,930 $ 146,400 $ 1,356,040 Real Estate Loans Commercial Other Consumer Residential Commercial Agricultural Construction Loans Agricultural Loans Total (In thousands)December 31, 2020 Individually evaluated for impairment$ — $ 2,582 $ — $ — $ 80 $ — $ — $ 2,662Loans acquired with deteriorated credit quality 591 3,995 2,043 194 246 2,212 — 9,281Collectively evaluated for impairment 262,536 572,527 64,291 20,811 283,415 38,717 158,049 1,400,346Total Loans$ 263,127 $ 579,104 $ 66,334 $ 21,005 $ 283,741 $ 40,929 $ 158,049 $ 1,412,289
Impaired Loans and Related Interest Income by Loan Portfolio Class	The following table includes the recorded investment and unpaid principal balances for impaired loans with the associated allowance amount, if applicable. Unpaid Principal Recorded Principal Associated Investment Balance AllowanceDecember 31, 2021 (In thousands)With no related allowance recorded: Real Estate Loans Commercial$ 141 $ 141 $ —Commercial loans 16 16 —Subtotal 157 157 — With an allowance recorded: Real Estate Loans Commercial 1,517 1,517 272 Subtotal 1,517 1,517 272Total: Real Estate Loans Commercial$ 1,658 $ 1,658 $ 272Commercial loans 16 16 —Total Impaired Loans$ 1,674 $ 1,674 $ 272 Unpaid Recorded Principal Associated Investment Balance AllowanceDecember 31, 2020 (In thousands)With no related allowance recorded: Real Estate Loans Commercial$ 2,582 $ 3,234 $ —Commercial loans 80 80 —Subtotal 2,662 3,314 — With an allowance recorded: Real Estate Loans Commercial — — — Subtotal — — —Total: Real Estate Loans Residential — Commercial$ 2,582 $ 3,234 $ —Commercial loans 80 80 —Total Impaired Loans$ 2,662 $ 3,314 $ — The following information for impaired loans is presented for the years ended December 31, 2021 and 2020: Average Recorded Interest Income Investment Recognized 2021 2020 2021 2020 (In thousands)Total: Real Estate Loans Commercial$ 2,358 $ 2,105 $ 157 $ 14Commercial loans 18 16 7 —Total Loans$ 2,376 $ 2,121 $ 164 $ 14
Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating	Special Pass Mention Substandard Doubtful Loss TotalDecember 31, 2021 Commercial real estate loans$ 618,541 $ 5,146 $ 4,765 $ — $ 272 $ 628,724Real estate - agricultural 60,193 — 1,732 — — 61,925Commercial loans 185,729 199 103 — — 186,031Other agricultural loans 35,573 210 2,147 — — 37,930Total$ 900,036 $ 5,555 $ 8,747 $ — $ 272 $ 914,610 Special Pass Mention Substandard Doubtful Loss TotalDecember 31, 2020 Commercial real estate loans$ 566,418 $ 6,346 $ 6,340 $ — $ — $ 579,104Real estate - agricultural 58,322 5,111 2,901 — — 66,334Commercial loans 282,915 437 389 — — 283,741Other agricultural loans 35,772 2,786 2,371 — — 40,929Total$ 943,427 $ 14,680 $ 12,001 $ - $ - $ 970,108 For residential real estate loans, construction loans and consumer loans, the Company evaluates credit quality based on the performance of the individual credits. Nonperforming loans include loans that have been placed on nonaccrual status and loans remaining in accrual status on which the contractual payment of principal and interest has become 90 days past due. The following table presents the recorded investment in the loan classes based on payment activity as of December 31, 2021 and December 31, 2020 (in thousands): Performing Nonperforming TotalDecember 31, 2021 Residential real estate loans$ 272,571 $ 469 $ 273,040Construction 21,990 — 21,990Consumer loans to individuals 146,345 55 146,400Total$ 440,906 $ 524 $ 441,430 Performing Nonperforming TotalDecember 31, 2020 Residential real estate loans$ 262,556 $ 571 $ 263,127Construction 21,005 — 21,005Consumer loans to individuals 157,864 185 158,049Total$ 441,425 $ 756 $ 442,181
Loan Portfolio Summarized by the Past Due Status	Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Purchased Credit Impaired Loans Total LoansDecember 31, 2021 Real Estate loans Residential$ 271,622 $ 155 $ 10 $ — $ 469 $ 634 $ 784 $ 273,040Commercial 625,336 — — — 103 103 3,285 628,724Agricultural 59,982 25 — — — 25 1,918 61,925Construction 21,990 — — — — — - 21,990Commercial loans 185,801 3 13 91 16 32 198 186,031Other agricultural loans 35,811 — — — — — 2,119 37,930Consumer loans 145,986 248 111 — 55 414 - 146,400Total$ 1,346,528 $ 431 $ 134 $ 91 $ 643 $ 1,208 $ 8,304 $ 1,356,040 Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Purchased Credit Impaired Loans Total LoansDecember 31, 2020 Real Estate loans Residential$ 261,406 $ 355 $ 204 $ — $ 571 $ 1,130 $ 591 $ 263,127Commercial 573,376 59 — — 1,674 1,733 3,995 579,104Agricultural 63,615 — — — 676 676 2,043 66,334Construction 20,811 — — — — — 194 21,005Commercial loans 282,374 1,009 90 — 22 1,121 246 283,741Other agricultural loans 38,454 — — — 263 263 2,212 40,929Consumer loans 157,538 233 93 — 185 511 - 158,049Total$ 1,397,574 $ 1,656 $ 387 $ — $ 3,391 $ 5,434 $ 9,281 $ 1,412,289
Allowance for Loan Losses and Recorded Investment in Financing Receivables	Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Purchased Credit Impaired Loans Total LoansDecember 31, 2020 Real Estate loans Residential$ 261,406 $ 355 $ 204 $ — $ 571 $ 1,130 $ 591 $ 263,127Commercial 573,376 59 — — 1,674 1,733 3,995 579,104Agricultural 63,615 — — — 676 676 2,043 66,334Construction 20,811 — — — — — 194 21,005Commercial loans 282,374 1,009 90 — 22 1,121 246 283,741Other agricultural loans 38,454 — — — 263 263 2,212 40,929Consumer loans 157,538 233 93 — 185 511 - 158,049Total$ 1,397,574 $ 1,656 $ 387 $ — $ 3,391 $ 5,434 $ 9,281 $ 1,412,289 The following table presents the allowance for loan losses by the classes of the loan portfolio: (In thousands)Residential Real Estate Commercial Real Estate Construction Commercial Consumer TotalBeginning balance, December 31, 2020$ 1,960 $ 8,004 $ 150 $ 1,360 $ 1,676 $ 13,150Charge Offs (17) (452) — (200) (480) (1,149)Recoveries 74 19 — 49 99 241Provision for loan losses 158 3,307 (17) 281 471 4,200Ending balance, December 31, 2021$ 2,175 $ 10,878 $ 133 $ 1,490 $ 1,766 $ 16,442Ending balance individually evaluated‎for impairment$ — $ 272 $ — $ — $ — $ 272Ending balance collectively evaluated for impairment$ 2,175 $ 10,606 $ 133 $ 1,490 $ 1,766 $ 16,170 (In thousands)Residential Real Estate Commercial Real Estate Construction Commercial Consumer TotalBeginning balance, December 31, 2019$ 1,552 $ 4,687 $ 95 $ 949 $ 1,226 $ 8,509Charge Offs (41) (452) — (18) (431) (942)Recoveries 6 39 — 44 44 133Provision for loan losses 443 3,730 55 385 837 5,450Ending balance, December 31, 2020$ 1,960 $ 8,004 $ 150 $ 1,360 $ 1,676 $ 13,150Ending balance individually evaluated‎for impairment$ — $ — $ — $ — $ — $ —Ending balance collectively evaluated for impairment$ 1,960 $ 8,004 $ 150 $ 1,360 $ 1,676 $ 13,150

Loans Receivable and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2021

Loans Receivable and Allowance for Loan Losses [Abstract]

December 31, 2021 December 31, 2020 Real Estate: Residential$ 273,040 20.1% $ 263,127 18.6%Commercial 628,724 46.4 579,104 41.0 Agricultural 61,925 4.6 66,334 4.7 Construction 21,990 1.6 21,005 1.5 Commercial loans 186,031 13.7 283,741 20.1 Other agricultural loans 37,930 2.8 40,929 2.9 Consumer loans to individuals 146,400 10.8 158,049 11.2 Total loans 1,356,040 100.0% 1,412,289 100.0% Deferred fees, net (1,109) (1,557) Total loans receivable 1,354,931 1,410,732 Allowance for loan losses (16,442) (13,150) Net loans receivable$ 1,338,489 $ 1,397,582

Information Regarding Loans Acquired and Accounted for in Accordance With ASC 310-30

December 31, 2021 December 31, 2020Outstanding Balance $ 12,862 $ 15,570Carrying Amount $ 8,304 $ 9,281

Changes in the Accretable Yield for Purchased Credit-impaired Loans

2021 2020Balance at beginning of period $ 1,365 $ —Additions — 1,724Accretion (880) (353)Reclassification and other 1,399 (6)Balance at end of period$ 1,884 $ 1,365

Components Of Purchase Accounting Adjustments Related To Purchased Credit-impaired Loans Acquired

(In Thousands)July 7, 2020Contractually required principal and interest$ 15,410Non-accretable discount (5,213)Expected cash flows 10,197Accretable discount (1,724)Estimated fair value$ 8,473

Summary of Amount of Loans in Each Category that were Individually and Collectively Evaluated for Impairment

Real Estate Loans Commercial Other Consumer Residential Commercial Agricultural Construction Loans Agricultural Loans Total (In thousands)December 31, 2021 Individually evaluated for impairment$ — $ 1,658 $ — $ — $ 16 $ — $ — $ 1,674Loans acquired with deteriorated credit quality 784 3,285 1,918 — 198 2,119 — 8,304Collectively evaluated for impairment 272,256 623,781 60,007 21,990 185,817 35,811 146,400 1,346,062Total Loans$ 273,040 $ 628,724 $ 61,925 $ 21,990 $ 186,031 $ 37,930 $ 146,400 $ 1,356,040 Real Estate Loans Commercial Other Consumer Residential Commercial Agricultural Construction Loans Agricultural Loans Total (In thousands)December 31, 2020 Individually evaluated for impairment$ — $ 2,582 $ — $ — $ 80 $ — $ — $ 2,662Loans acquired with deteriorated credit quality 591 3,995 2,043 194 246 2,212 — 9,281Collectively evaluated for impairment 262,536 572,527 64,291 20,811 283,415 38,717 158,049 1,400,346Total Loans$ 263,127 $ 579,104 $ 66,334 $ 21,005 $ 283,741 $ 40,929 $ 158,049 $ 1,412,289

Impaired Loans and Related Interest Income by Loan Portfolio Class

The following table includes the recorded investment and unpaid principal balances for impaired loans with the associated allowance amount, if applicable. Unpaid Principal Recorded Principal Associated Investment Balance AllowanceDecember 31, 2021 (In thousands)With no related allowance recorded: Real Estate Loans Commercial$ 141 $ 141 $ —Commercial loans 16 16 —Subtotal 157 157 — With an allowance recorded: Real Estate Loans Commercial 1,517 1,517 272 Subtotal 1,517 1,517 272Total: Real Estate Loans Commercial$ 1,658 $ 1,658 $ 272Commercial loans 16 16 —Total Impaired Loans$ 1,674 $ 1,674 $ 272 Unpaid Recorded Principal Associated Investment Balance AllowanceDecember 31, 2020 (In thousands)With no related allowance recorded: Real Estate Loans Commercial$ 2,582 $ 3,234 $ —Commercial loans 80 80 —Subtotal 2,662 3,314 — With an allowance recorded: Real Estate Loans Commercial — — — Subtotal — — —Total: Real Estate Loans Residential — Commercial$ 2,582 $ 3,234 $ —Commercial loans 80 80 —Total Impaired Loans$ 2,662 $ 3,314 $ — The following information for impaired loans is presented for the years ended December 31, 2021 and 2020: Average Recorded Interest Income Investment Recognized 2021 2020 2021 2020 (In thousands)Total: Real Estate Loans Commercial$ 2,358 $ 2,105 $ 157 $ 14Commercial loans 18 16 7 —Total Loans$ 2,376 $ 2,121 $ 164 $ 14

Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating

Special Pass Mention Substandard Doubtful Loss TotalDecember 31, 2021 Commercial real estate loans$ 618,541 $ 5,146 $ 4,765 $ — $ 272 $ 628,724Real estate - agricultural 60,193 — 1,732 — — 61,925Commercial loans 185,729 199 103 — — 186,031Other agricultural loans 35,573 210 2,147 — — 37,930Total$ 900,036 $ 5,555 $ 8,747 $ — $ 272 $ 914,610 Special Pass Mention Substandard Doubtful Loss TotalDecember 31, 2020 Commercial real estate loans$ 566,418 $ 6,346 $ 6,340 $ — $ — $ 579,104Real estate - agricultural 58,322 5,111 2,901 — — 66,334Commercial loans 282,915 437 389 — — 283,741Other agricultural loans 35,772 2,786 2,371 — — 40,929Total$ 943,427 $ 14,680 $ 12,001 $ - $ - $ 970,108 For residential real estate loans, construction loans and consumer loans, the Company evaluates credit quality based on the performance of the individual credits. Nonperforming loans include loans that have been placed on nonaccrual status and loans remaining in accrual status on which the contractual payment of principal and interest has become 90 days past due. The following table presents the recorded investment in the loan classes based on payment activity as of December 31, 2021 and December 31, 2020 (in thousands): Performing Nonperforming TotalDecember 31, 2021 Residential real estate loans$ 272,571 $ 469 $ 273,040Construction 21,990 — 21,990Consumer loans to individuals 146,345 55 146,400Total$ 440,906 $ 524 $ 441,430 Performing Nonperforming TotalDecember 31, 2020 Residential real estate loans$ 262,556 $ 571 $ 263,127Construction 21,005 — 21,005Consumer loans to individuals 157,864 185 158,049Total$ 441,425 $ 756 $ 442,181

Loan Portfolio Summarized by the Past Due Status

Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Purchased Credit Impaired Loans Total LoansDecember 31, 2021 Real Estate loans Residential$ 271,622 $ 155 $ 10 $ — $ 469 $ 634 $ 784 $ 273,040Commercial 625,336 — — — 103 103 3,285 628,724Agricultural 59,982 25 — — — 25 1,918 61,925Construction 21,990 — — — — — - 21,990Commercial loans 185,801 3 13 91 16 32 198 186,031Other agricultural loans 35,811 — — — — — 2,119 37,930Consumer loans 145,986 248 111 — 55 414 - 146,400Total$ 1,346,528 $ 431 $ 134 $ 91 $ 643 $ 1,208 $ 8,304 $ 1,356,040 Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Purchased Credit Impaired Loans Total LoansDecember 31, 2020 Real Estate loans Residential$ 261,406 $ 355 $ 204 $ — $ 571 $ 1,130 $ 591 $ 263,127Commercial 573,376 59 — — 1,674 1,733 3,995 579,104Agricultural 63,615 — — — 676 676 2,043 66,334Construction 20,811 — — — — — 194 21,005Commercial loans 282,374 1,009 90 — 22 1,121 246 283,741Other agricultural loans 38,454 — — — 263 263 2,212 40,929Consumer loans 157,538 233 93 — 185 511 - 158,049Total$ 1,397,574 $ 1,656 $ 387 $ — $ 3,391 $ 5,434 $ 9,281 $ 1,412,289

Allowance for Loan Losses and Recorded Investment in Financing Receivables

Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Purchased Credit Impaired Loans Total LoansDecember 31, 2020 Real Estate loans Residential$ 261,406 $ 355 $ 204 $ — $ 571 $ 1,130 $ 591 $ 263,127Commercial 573,376 59 — — 1,674 1,733 3,995 579,104Agricultural 63,615 — — — 676 676 2,043 66,334Construction 20,811 — — — — — 194 21,005Commercial loans 282,374 1,009 90 — 22 1,121 246 283,741Other agricultural loans 38,454 — — — 263 263 2,212 40,929Consumer loans 157,538 233 93 — 185 511 - 158,049Total$ 1,397,574 $ 1,656 $ 387 $ — $ 3,391 $ 5,434 $ 9,281 $ 1,412,289 The following table presents the allowance for loan losses by the classes of the loan portfolio: (In thousands)Residential Real Estate Commercial Real Estate Construction Commercial Consumer TotalBeginning balance, December 31, 2020$ 1,960 $ 8,004 $ 150 $ 1,360 $ 1,676 $ 13,150Charge Offs (17) (452) — (200) (480) (1,149)Recoveries 74 19 — 49 99 241Provision for loan losses 158 3,307 (17) 281 471 4,200Ending balance, December 31, 2021$ 2,175 $ 10,878 $ 133 $ 1,490 $ 1,766 $ 16,442Ending balance individually evaluated‎for impairment$ — $ 272 $ — $ — $ — $ 272Ending balance collectively evaluated for impairment$ 2,175 $ 10,606 $ 133 $ 1,490 $ 1,766 $ 16,170 (In thousands)Residential Real Estate Commercial Real Estate Construction Commercial Consumer TotalBeginning balance, December 31, 2019$ 1,552 $ 4,687 $ 95 $ 949 $ 1,226 $ 8,509Charge Offs (41) (452) — (18) (431) (942)Recoveries 6 39 — 44 44 133Provision for loan losses 443 3,730 55 385 837 5,450Ending balance, December 31, 2020$ 1,960 $ 8,004 $ 150 $ 1,360 $ 1,676 $ 13,150Ending balance individually evaluated‎for impairment$ — $ — $ — $ — $ — $ —Ending balance collectively evaluated for impairment$ 1,960 $ 8,004 $ 150 $ 1,360 $ 1,676 $ 13,150